Free Will Essay Example | Topics and Well Written Essays - 250 words

Free Will - Essay Example So in an instance where a person is issued a threat his decision to act in a certain way need not necessarily be influenced by the threat and hence he holds moral responsibility since he was not deprived of alternatives. On the other hand, it is also possible that the person was profoundly impacted by the threat and his action was completely out of fear of dire consequences. But this impact was what compelled him to make his decision and therefore in relative terms his moral responsibility for his action still remains. Yet another possibility would be that the person’s choice of action was predetermined and any threat issued to him only coincided with his decision. Since the threat in this situation is irrelevant to the decision making process, he remains morally responsible for his action. The author’s argument is therefore a logical understanding of the principle’s plausibility and its failure as an a priori truth. His analysis concludes that there are various circumstances that could make a person morally responsible for his action with an exception being that he had done what he did only because he could not have done otherwise, even if that was what he desired to do.

Depreciation Schedule Research Paper Example | Topics and Well Written Essays - 500 words

Depreciation Schedule - Research Paper Example The accumulated depreciation is arrived at by adding the current year's depreciation and the all the prior years' depreciation. The book value is arrived at by the formula: cost less accumulated depreciation. The accumulated depreciation figures are $300 for year 1, $600 for year 2, $900 for year 3 and $1,200 for year 4. The book value figures are : $ 900 for year 1, $600 for year 2, $ 300 for year 3, and $0 for year 4(Smith, 2004). The above excel computation shows that depreciation expense for year 1 is $4,800. Under the double declining balance method, the straight line depreciation rate is first computed by dividing 1 by the 5 year life of the asset. The result is 20%. This is then doubled to get 40%. Next, the first year depreciation is arrived at by multiplying the cost of $12,000 by 40% to arrive at the first year's depreciation of $4,800. Then the second year's depreciation is arrived at by multiplying 40% by the prior year's book value of $7,200 to arrive at $2,880. This is the second year's depreciation. On the third year, the book value of $4,320 is deducted the scrap or salvage value of $3,000 to arrive at the third year's depreciation. The third year's depreciation is $1,320. The book value figures are : $7,200 for the first year, $4,320 for the second year, and finally $3,000 on the third year (Hall & Aldridge, 2007).