Discuss the Factors Affecting the Rates of Conformity free essay sample

He carried out his experiment by seven participants; only having one real subject seat on the end of the row and the rest confederates who called out the letter of the line out of three of which was identical to that of the first. The conformity was evident as the confederates answered with the wrong answer during 12 out of the 18 trials carried out known as the critical trials ,of which blatantly was dissimilar to that of the one they were comparing to however the subject conformed. The results finally proved that 32% went along with the confederates who meant that they conformed to majority influence when they knew their answers were wrong. 74% conformed only once and to only 26% of the participants who never conformed at all. He concluded that this was because of either normative social influence which is that the subjects felt compelled to conform as they would otherwise be rejected. We will write a custom essay sample on Discuss the Factors Affecting the Rates of Conformity or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The other of which were due to informational pressures, where they believed that perhaps the others knew more than them. Fortunately Asch continued his experiment further by altering the procedure where the independent variable was changed. One of which is when one other participant didn’t conform and this decreased the level of conformity by 5%. This shows that when not alone the levels of conformity levels fall so the individual is no longer following the majority. Also when the size of majority affected the results as when they decreased to only two people conformity 12. 8 of their own judgement. When losing a partner resulted in conformity levels of 28. % when the subject was initially supported but then midway the supporting confederate no longer did. On the other hand when a participant began the experiment as the minority then was supported midway reduced the conformity by 8. 7%. Later the task was made more difficult which then lead to an increase in the levels of conformity. Crutchfield-1955 carried out research on Individual Differences where they were sat in cubicles and questions pro jected onto a screen. This is when on one side the participants were the answers given by other participants. These answers were mostly incorrect and made up. Conformity was measured by the number of times participants would go along with these incorrect answers. He supported Asch’s line comparison as he also found the conformity levels were 30% and that as the difficulty of the task increased the conformity did too. There are also other factors that determine conformity other than the above mentioned such as: cultural differences as well as gender. For instance Smith and Bond-1993 compared the results of studies which simulated the Asch experiment worldwide- meta-analysis. This showed that the levels of conformity was 30% which showed a decrease by 7% from Asch’s’ experiment. There was evident variation amongst the countries so from Indian teachers in Fiji the rate was 58% which compared to Belgian students was 14% which is a drastic difference that implies cultural differences could possibly affect the rates of conformity. Also the societies differ from country to country as the United Kingdom is that people live lives based on their personal will so the their conformity would be lower or higher based on personal judgment. On the other hand further east in Asian countries such as India or China are collectivistic as they believe what is best for the group thereby increasing the rates of conformity.

Taxation of Intellectual Capital

Question: Discuss about the Taxation of Intellectual Capital. Answer: Introduction: Following assignment presents the tax consequences under the Taxation Government of Australia regarding fringe benefit tax liability for ABC Limited in compliance to Fringe Benefit Tax Assessment Act (FBTAA), 1986 and Taxation Ruling 97/17 of Income Tax Assessment Act (ITAA), 1997. Additionally, the assignment represents allowable deduction on capital expenditures on depreciable asset as per division 40 ITAA 1997. 1: Treatment of Fringe Benefits Tax according to the provisions of TR 97/17 ITAA 1997 and FBTAA 1986 in the hands of ABC Pty Ltd for the year ending 31st March 2015. FBT is calculated on the gross- taxable value of the benefits as measured under the two types- higher gross up rate (type 1) and lower gross up rate (type 2). Higher gross up rate, for the taxpayers who pay Goods and Services tax (GST) on the cost of benefits entitled to claim GST credit. Whereas lower gross up rate is for taxpayers not entitled to claim GST credit on the benefits since the cost is GST free. Whereas certain benefits are exempted and some are taxable if their value exceeds the threshold limits specified under the Act (Hodgson and Pearce, 2015). Accordingly, tax consequences are as follows: Salary $300,000: Remuneration is taxable in the hands of the employee, Mr. Alan for the assessment of income tax. ABC Limited is not liable to pay any FBT for the salary payment as it falls under the exempted Fringe Benefit category (Soled and Thomas, 2015). Payment of mobile phone bill: The allowance paid by ABC Limited $220 per month, inclusive of GST for the phone bill which Alan uses for work purpose only. ABC Limited is liable to pay FBT on such allowance @ 47 % on the taxable value. Also, provided that the entity is entitled to claim input tax credits on the payments inclusive of GST hence, Higher Gross- up rate will be used for taxable value (Pearce and Hodgson 2015). Phone bill (i) $ 2,640.00 ($220.00* 12 months) Higher Gross up rate (ii) 2.1463 Taxable value (i* ii) $ 5,666.232 Tax on Fringe Benefit @ 47% on $ 5,666.232 $ 2,663.129 (Subject to the input tax or GST credits) Assumed that the payment per month is at the beginning of the year, therefore converted the same to annual payment. Payment of Alans childrens education fees: ABC Limited has paid $20,000 annually, as education fees (GST free). Therefore, lower gross up rate will be applicable for the computation of taxable value (Shields and North-Samardzic, 2015). Education fees (GST free) (i): $ 20,000.00 Lower gross- up rate (ii): 1.9608 Taxable value (i* ii) $ 39,216.00 Tax on Fringe Benefit @ 47% on $ 39,216.00 $ 18,431.52 Mobile phone handset: The entity provided a mobile phone handset to Alan worth $ 2,000 including GST. As contained in the provisions of ITAA 1997 and FBTAA 1986, if any benefit used by the employer work purpose only, then such allowance shall fall into the category of exempted Fringe Benefits (Soled and Thomas, 2015). In this case it is not clear whether the handset provided is for work purpose or for personal use. Therefore, the taxability consequence provided as per the circumstances: Option i) benefit for work purpose only: in this case, tax liability for ABC Ltd is nil as the benefit falls into the exempted fringe benefit category (Pearce and Hodgson 2015). Option ii) benefit for personal use: in this option, ABC Ltd is liable to pay FBT on the value derived by considering higher gross up rate as the cost is inclusive of GST (Pearce and Hodgson 2015). Cost of the handset (i) $ 2,000.00 Higher Gross up rate (ii) 2.1463 Taxable value (i* ii) $ 4,292.60 Tax on Fringe Benefit @ 47% on $ 5,666.232 $ 2,017.52 (Subject to the input tax credits or GST credits) Dinner at year-end: ABC Ltd had organized a dinner for its employees and their partners at the end of the financial year. As per ITAA 1997, this expenditure falls into the entertainment by way of food and drink allowance. Hence, ABC is liable to pay fringe benefit tax on the total cost (Shields and North-Samardzic, 2015). Computation of FBT for the year ended 31st March 2015 Total cost of dinner including GST (i) $ 6,600.00 Higher Gross up rate (ii) 2.1463 Taxable value (i* ii) $14,165.58 Tax on Fringe Benefit @ 47% on $ 14,165.58 $ 6,657.82 (Subject to the input tax credits or GST credits) In case ABC Ltd had only 5 employees then the answer to (a) would remain same. It is because the liability of tax on allowances provided to employees does not depend on the number of employees but it depends on the nature of the benefit and purpose of the use of benefit as specified under the ITAA 1997 and FBTAA 1986 (Shields and North-Samardzic, 2015). Hence, the tax liability consequences for the ABC Company would be same as derived in the solution (a). If the clients of ABC Limited also attend the year-end dinner along with the employees then there would be different treatment of tax liability. In this case, the expenditure on dinner would not fall into the category of fringe benefit, as it is difficult to segregate the cost allocation of dinner between employees and clients (Shields and North-Samardzic, 2015). Hence, the cost of dinner would fall into general deduction category while computation of taxable income of the company and the tax on fringe benefit as derived in solution (a) $ 6,657.82 would be a saving for ABC Ltd. 2: Division 40 on Capital allowances of ITAA 1997 serves the objects and principles for deduction on capital expenditure. According to division 40, deduction on capital expenditure is allowed on depreciating asset, which has limited life expectancy. Further, the division under section 40- 365 also provides the provisions on replacement of assets for determination of costs and allowable deductions which specifies that any amount for the sale of old depreciating asset would be allowed as tax deduction only if that old asset was in use or kept ready for use (Thomson, 2015). The tax consequences for Rubber Co. as per Division 40 ITAA 1997 are as under: Cost of machine on 1.1.10 (inclusive of GST) $ 1,100,000.00 Estimated effective life 10 years Accumulated depreciation for 4 years till 1.1.14 $ 440,000.00 (1,100,000/10* 4 years) Net book value on 1.1.14 $ 660,000.00 Hence, deductible allowance will be accumulated depreciation $ 440,000 in the year 2014 for the capital expenditure $ 1,100,000.00 made in the year 2010. On the replacement of the machinery on 1.01.14, the tax consequence is as under: Net book value of the old machinery on 1.01.14 $ 660,000.00 Disposal value (including GST) on 1.01.14 $ 330,000.00 Loss on disposal of original machine $ 330,000.00 ($ 660,000.00- $ 330,000.00) Cost of new machine (including GST) on 1.01.14 $2,200,000.00 Deduction allowed on the capital expenditure $ 330,000.00 Net reportable capital cost of new machine $ 1,870,000.00 Rubber Co. is allowed to claim tax deduction in respect of the new machine is equal to the amount of loss incurred from the sale of old machine $ 330,000.00 as it was already in use. Hence, net capital expenditure in the financial year 2014 would be $ 1,870,000.00. Conclusion: The assignment has been dealt with taxation inference on two different aspects of ITAA1997 i.e. tax liability on fringe benefit and deductible allowance on capital expenditure. In the first solution, ABC Limited is liable to pay tax on certain allowances provided to Alan while for some allowance company was eligible to claim exemption. In the second requirement, Rubber Co. is eligible to claim tax deduction for the capital expenditure incurred on machinery in the year 2010 in terms of depreciation and subsequently, on replacement in the year 2014 at an amount equal to the loss on disposal of old machine. Reference List: Burke, K.C., 2015. Comments on'Taxation of Intellectual Capital:'Better than Consumption-Tax Treatment?. Hodgson, H. and Pearce, P., 2015. TravelSmart or travel tax breaks: is the fringe benefits tax a barrier to active commuting in Australia? 1.eJournal of Tax Research,13(3), p.819. Pearce, P. and Hodgson, H., 2015. Promoting smart travel through tax policy.Tax Specialist,19(1), p.2. Prebble, J. and McIntosh, H., 2015. Is Expenditure to Assess the Feasibility of Constructing or Acquiring Capital Assets Deductible?.Available at SSRN 2583341. Rahi, M. and Islam, S., 2015. Exploring capital expenditure planning process tracking in Robi Axiata Limited. Shields, J. and North-Samardzic, A., 2015. 10 Employee benefits.Managing Employee Performance Reward: Concepts, Practices, Strategies, p.218. Soled, J.A. and Thomas, K.D., 2015. Revisiting the Taxation of Fringe Benefits.Washington Law Review, Forthcoming. Thomson, R., 2015. The Effectiveness of RD Tax Credits.Review of Economics and Statistics, (0).

Shortage Of Labor Essays - Labour Economics, Ageing,

Shortage Of Labor One of the major concerns of today's companies is the shortage of labor, especially in management. The baby boomers are nearing retirement age in the United States and the birth rate is dropping. These circumstances, coupled with the booming economy are the main causes of the labor shortage. There is a high demand for labor but the once seemingly bottomless pool of employees and managers that companies drew from has started to dry up. What are the factors that contributed to the problem and how are today's corporations going to handle this problem? The type of labor needed in today's society has been undergoing a constant change. There is an increase in demand for workers but there is a much greater demand for educated white-collar workers, especially management material. Projections state that the growth in managerial positions will increase 20% by the year 2010 yet the population aged 35-50 will decrease nearly 10%. What these figures say is the already diminishing supply of executives is going to dwindle even more over the next 10 years. There is a shortage of blue-collar workers now and there will also be an even greater shortage of them in the future. In order for employers to find people who are willing to perform unskilled, repetitive jobs they are going to have to be willing to raise the level of compensation offered to employees. If McDonalds needs someone to flip hamburgers they better be prepared to pay double to triple minimum wage. There are a wide variety of employment opportunities and today's workforce can afford to be selective when choosing a job. The demand for employees is high while the supply is low. The figures on the change in average population ages and growth in industrialized nations is beginning to make the corporate world stand up and take notice. If the trends continue as they have been for the past thirty years, the shortage of labor is going to continually get worse with each year that passes. The predictions from the United States Census Bureau state that between 1990 and 2000 the increase of the American population over 60 will be 10.5% but in 2010 to 2020, the increase will be 32.5%. The change in the 60 plus population in the United States is projected to nearly triple in thirty years. Compare these figures to the increase in under sixty-year-old population. From 1990 to 2000, the increase in under sixty year olds will be 6.5% and it is projected to drop to 2.8% by 2010. If you look at the changes in the workplace you will see that the average age of an employee is steadily rising as the average age of retirement continues to drop. The projected increase in 55-64 year olds in the workforce from 1996 to 2006 is a staggering 54%. The projected change in the 25-34 year old bracket is -8.8%. These trends are not only true in the United States. Japan is also going to be coping with similar problems. Today the people over age 65 compose 16% of Japan's population, but by the year 2020 it is projected that percentage will soar to 26.3%. Japan, just like the United States is going to have to attempt to retain some of this group in the workforce to compensate for the continually falling birthrate in their country. This problem is very true in Europe too. Since 1995 Germany, France and Italy have experienced a continual fall in working population ages 15-64. This trend is projected to continue into the year 2000. Our aging population is also choosing to retire much earlier than they once did. This is a factor contributing to the strong economy we are enjoying now. The old are growing older, living longer and they are healthier than ever. Breakthroughs in medicine have enabled people to live much longer. The advancements our pharmaceutical companies research and development departments have made are staggering. Diseases that once were a death sentence are curable. Organs that are failing in the human body can be replaced or rebuilt. There are even some types of cancer that are considered curable. These things were not true twenty years ago. There also is a trend in this country towards remaining healthy. Americans are taking much better care of themselves; there is a genuine concern towards health. People are not smoking as much as they did in previous decades and there is a trend towards exercise. We take vitamins, we go out for a weekend run or bike ride and we

Narrative Essay Sample PDF - The Best Ways to Understand it

Narrative Essay Sample PDF - The Best Ways to Understand itA number of courses exist that teach how to write a narrative essay sample PDF or paragraph. The problem is that some students choose to bypass these courses. If you are one of those students, I'm afraid you will be in for a surprise when you try to apply for the first time.As a student who has not taken a creative writing course, I felt extremely frustrated when I got my thesis paper as a Junior in college. When I learned that I could get a thesis paper due any time, I was relieved. The assignment was short, but it was serious, and it required my attention.Of course, the first thing I did when I read the assignment was to log on to a class website to learn more about creative writing. It did not take long for me to realize that the structure and language used in writing a narrative essay sample PDF was nothing like what I had studied in creative writing class. The essay had a very different tone and I found it to be extremel y disappointing.That was when I decided to take up creative writing again. I decided to study a variety of genres, including short stories, memoirs, and poetry. I never looked back, and now as a graduate student, I feel as if the grades on my thesis paper have greatly improved because of this excellent curriculum in creative writing.On the other hand, it was much easier for me to understand the sequential text that I wrote than it was for me to imagine the various styles that were available. The reason that I am so confident about the way that my essay is constructed is that I grew up learning from my mother and my grandmother. As a result, I could imagine what those writers were talking about even before they were speaking.The only difference between a narrative essay sample PDF and a text by a Creative Writing student is that the latter is a bit more difficult to understand at first. This is not to say that the Creative Writing student's work is necessarily better. Rather, I'd pre fer it to be easier to understand, since I tend to be a quick reader.The best way to begin learning about sentence structure is to find a series of books that offer free lessons, or to join a community that provides interactive courses on the topic. There are several websites that provide step-by-step examples. However, it's really just a matter of finding a group that will teach you the methods that will allow you to write a narrative essay sample PDF.In closing, I would like to say that the best narrative essays utilize a main energy source. This means that the writer must take one idea, one theme, and develop a narrative around it. By learning the appropriate techniques and applying them with confidence, you can become an effective writer in a short amount of time.

The Northwest Ordinance of 1787 Impacted Slavery

The Northwest Ordinance of 1787 Impacted Slavery The Northwest Ordinance of 1787 was a very early federal law passed by Congress in the era of the Articles of Confederation. Its main purpose was to create a legal structure for the settlement of land in five present day states: Ohio, Indiana, Illinois, Michigan, and Wisconsin. In addition, a major provision of the law prohibited slavery north of the Ohio River. Key Takeaways: Northwest Ordinance of 1787 Ratified by Congress July 13, 1787.Prohibited slavery in territories north of the Ohio River. It was the first federal law to address the issue.Created a three-step process for new territories to become states, which established important precedents for the incorporation of new states through the 19th and 20th centuries. Significance of the Northwest Ordinance The Northwest Ordinance, ratified by Congress on July 13, 1787, was the first law to create a structure by which new territories could follow a three-step legal path to become a state equal to the original 13 states, and was the first substantial action by Congress to deal with the issue of slavery. In addition, the law contained a version of a Bill of Rights, which set out individual rights in the new territories. The Bill of Rights, which was later added to the U.S. Constitution, contained some of those same rights. The Northwest Ordinance was written, debated, and passed in New York City during the same summer that the U.S. Constitution was being debated at a convention in Philadelphia. Decades later, Abraham Lincoln prominently cited the law in an important anti-slavery speech in February 1860, which made him a credible presidential contender. As Lincoln noted, the law was proof that some of the nations founders accepted that the federal government could play a role in regulating slavery. Necessity of the Northwest Ordinance When the United States emerged as an independent nation, it immediately faced a crisis about how to handle the large tracts of lands to the west of the 13 states. This area, known as the Old Northwest, came into American possession at the end of the Revolutionary War. Some states claimed ownership of western lands. Other states which asserted no such claim argued that the western land rightfully belonged to the federal government, and should be sold to private land developers. States gave up their western claims, and a law passed by Congress, the Land Ordinance of 1785, established an orderly system of surveying and selling western lands. That system created orderly grids of townships designed to avoid the chaotic land grabs which had occurred in the territory of Kentucky. (That system of surveying is still evident today; airplane passengers can clearly see the orderly fields laid out in Midwestern states such as Indiana or Illinois.) The problem with western lands was not entirely solved, however. Squatters who refused to wait for an orderly settlement began to enter western lands, and were chased off at times by federal troops. Wealthy land speculators, who wielded influence with Congress, sought a stronger law. Other factors, especially anti-slavery sentiment in the northern states, also came into play. Key Players As Congress struggled to deal with the problem of land settlement, it was approached by Manasseh Cutler, a scholarly resident of Connecticut who had become a partner in a land company, the Ohio Company of Associates. Cutler suggested some of the provisions which became part of the Northwest Ordinance, in particular the prohibition of slavery north of the Ohio River. The official author of the Northwest Ordinance is generally considered to be Rufus King, a member of Congress from Massachusetts as well as a member of the Constitutional Convention in Philadelphia in the summer of 1787. An influential member of Congress from Virginia, Richard Henry Lee, agreed with the Northwest Ordinance because he felt it protected property rights (meaning it didnt interfere with slavery in the South). Path to Statehood In practice, the Northwest Ordinance created a three-step process for a territory to become a state of the Union. The first step was that the president would appoint a governor, a secretary, and three judges to administer the territory. In the second step, when the territory reached a population of 5,000 free white adult males, it could elect a legislature. In the third step, when the territory reached a population of 60,000 free white residents, it could write a state constitution and, with congressional approval, it could become a state. The provisions in the Northwest Ordinance created important precedents by which other territories would become states in the 19th and 20th centuries. Lincoln's Invocation of the Northwest Ordinance In February 1860, Abraham Lincoln, who was not widely known in the East, traveled to New York City and spoke at Cooper Union. In his speech he argued that the federal government had a role to play in regulating slavery, and had, indeed, always played such a role. Lincoln noted that of the 39 men who gathered to vote on the Constitution in the summer of 1787, four also served in Congress. Of those four, three voted in favor of the Northwest Ordinance, which, of course, contained the section prohibiting slavery north of the Ohio River. He further noted that in 1789, during the first Congress to assemble following the ratification of the Constitution, a law was passed to enforce the provisions of the ordinance, including the prohibition of slavery in the territory. That law passed through Congress without objection, and was signed into law by President George Washington. Lincolns reliance on the Northwest Ordinance was significant. At the time, there were fierce debates over slavery splitting the nation. And pro-slavery politicians often claimed that the federal government should have no role in regulating slavery. Yet Lincoln had deftly demonstrated that some of the same people who had written the Constitution, including even the nations first president, clearly saw a role for the federal government in regulating slavery. Sources: Northwest Ordinance. Gale Encyclopedia of U.S. Economic History, edited by Thomas Carson and Mary Bonk, Gale, 1999. Research in Context.Congress, U.S. The Northwest Ordinance of 1787. The Constitution and Supreme Court, Primary Source Media, 1999. American Journey. Research in Context.LEVY, LEONARD W. Northwest Ordinance (1787). Encyclopedia of the American Constitution, edited by Leonard W. Levy and Kenneth L. Karst, 2nd ed., vol. 4, Macmillan Reference USA, 2000, p. 1829. Gale Virtual Reference Library.

Jose Parla and His Works Essay Example | Topics and Well Written Essays - 1500 words - 1

Jose Parla and His Works - Essay Example Parla began experimenting as early as 1983 when he used canvas in order to translate his wall paintings and personal memories into a permanent mode. At this time, Parla used to illustrate the derelict landscape of urban settings, hence he wanted to transfer this into a medium that was more permanent than the walls that he used. This formed the basis of his contemporary paintings that he describes himself as being ‘’contemporary palimpsests’’ implying that his artistic works are a form of memory documents or segmented realities. Parla has a noteworthy collection of artwork that is presently displayed in various art locations around America and Europe. Parla’s collection has been driven by history and his own inspiration. Parla apart from doing his paintings collects works by other people who are part of his life history or contemporaries and friends whose artworks are in tandem with his art. Parla is dedicated to ensuring that his artworks go an extra level in proficiency and appeal to many. Parla has continued to read art history and he constantly visits various art galleries so that he improves on his artwork. Paintings by Parla characterize how cities of the world function as palimpsests. Parla creates visual tales of his experiences in various cities that he has visited. In these paintings, he illustrates urban landscapes of these cities. His works are calligraphic, multilayered and psycho-geographical, and he has incorporates these concepts into his paintings thereby enabling the viewer to find out about his perspective of the environment.

Media Ethics IssueFinal Essay Example | Topics and Well Written Essays - 1000 words

Media Ethics IssueFinal - Essay Example In other words, ethics is internally self determined rather that externally enforced. But ethics itself is written down as a guide on the practice of different professions such as journalism, medicine and law. This is done to avoid excesses in the practice of the profession. Law, on the other hand, is itself a set of laid down ethics. The basic difference between law and ethics is, therefore, that one is determined by government legislation while the other is determined by practitioners of journalism, or other trade, themselves. The laws that are of most concern to journalists are definitely defamation and libel. The former differs from the latter in that it is concerned with the spoken word while the other deals primarily with the written. Both laws govern against publication of material or information that is detrimental to the reputation and standing in society of individuals, provided that such published material is either false or cannot be proved beyond reasonable doubt to be true. Where such information is published, the individual mentioned adversely in the publication has a right to sue the journalists concerned, and if successful, is entitled to compensation relative to the extent of damage done as determined by a court of law. Members of the journalism profession are faced with the dilemma of choosing between telling the truth and the imminent danger of being sued legally for libel or defamation. Where there isn't sufficient evidence to support an adverse story, editors may be left with no choice but to stop publicizing of a story. Even the fact that journalism is the only private trade that is explicitly recognized by the constitution in many countries, such as the first amendment in the US constitution, the relationship between the fourth estate and government remains a thorny one. In most cases, individuals who bring up libel cases are public figures involved directly in governance. Matters of public interest such as official misappropriation of public funds and corruption may not see the light of day through the media since there is a difficult choice between the potential damage it can do to the persons mentioned if in the end proved not to be true. Journalists in some cases advocate for objectivity in reporting a story as sufficient ground for exemption from legal proceedings, a view that is seen as self- serving government. All the same, the media holds a privileged status in society since it is the most effective way of checking excesses in government; but is austerely governed by both its internal ethics and the long arm of the law. Most journalists prefer the former to the latter. 2. Advertisers influence media content and the resultant ethical issues. Adverts form a large part of media content, since the media depend on advertisers for their income. It is estimated that more than a third of the content carried by the media is adverts. This puts the media in direct conflict with the government time and again. One ethical issue that brings the government into direct conflict with the media is the impact of advertisement on minors who are still not old enough to make fully informed choices. Such an impact on the formative and highly impressionable minds of children is critically examined. The interest of the advertisers is to influence children to buy products by creating the impression that their lives are incomplete without