Gender bias in mathematic achievement Research Paper

Gender bias in mathematic achievement - Research Paper Example In a study conducted by Arnot (134), it is difficult to separate the adoption of these attitudes from the powerful and diverse forces, which dictate the expectations of students. The third theme is drawn from a recent research study conducted by Bevan (4), which established that gender differences in Mathematics achievement essentially arise through variations in learning styles, organization of learning, and teaching styles. Based on such underpinning tenets, it is necessary to examine and account for causes of gender bias in Mathematics achievement. In his study, Becker (221) identifies that boys are best, relative to girls, in both practical and applied areas while girls do best relative to boys in computation involving decimals, whole numbers, and some algebra related aspects. Attitude towards Mathematics also played a significant role in creating the existing gender bias in Mathematics. Boys have a significantly greater tendency towards judging topics in Mathematics a s easy and significantly, more girls than boys believed that they had difficulties in remembering formulae, understanding Mathematics concepts, and in applying the work that had studied in class (Bevan 4). The perception of learners about Mathematics has a greater contribution towards gender bias. Three factors constitute learner perception towards Mathematics: learner expectations of Mathematics, types of activity that entail their Mathematics education, and prevailing stereotypes about Mathematics. As affirmed by Becker (223), the greater the agreement exists in these strands, the less the digression between Mathematics achievement and gender. Even though the variations in attainment are considered relatively insignificant, variations in the attitudes of both girls, and boys towards Mathematics is striking. Moreover, the uncertainty exhibited by girls’ and confidence in boys, both extend beyond individual

Taxation in Estate Planning Assignment Example | Topics and Well Written Essays - 1250 words

Taxation in Estate Planning - Assignment Example The shares may be gifted to some family members in order to benefit from annual tax exception. It is important to note that any property owned in a Family limited partnership impact positively on estate tax exemptions. Applicable distribution period Under retirement plans, the applicable distribution period is pegged on the age of the retiree or that of the beneficiary and allows for the calculations of benefits accruing to each beneficiary. The internal revenue code provides for three tables which assist in finding the applicable distribution period. The first table is used only by the beneficiaries while the second table is used by account holders whose beneficiaries are spouses, who are 10 years junior in each, the last table deals with situations where there are no beneficiaries. Life expectancy is used in the calculations of applicable distribution tables. A special use valuation This is a design used in evaluating all assets in a successor’s gross estate where specific r eal property such as those used for farming or business is valued. Before benefiting on this design, one must demonstrate that 25 per cent of the adjusted value of the decedents gross estate consists of the adjusted value of real estate property used in the business and that 50% of the adjusted value of the decedent’s gross estate consist of real or personal property used in business. A Special Use Valuation has the following benefits; it saves couple of hours of research on specific tax planning topics from this area, access to important practice documents such as tables, charts and lists. It saves time used in accessing relevant sections of tax laws, regulations, court cases, IRS documents and more and offers alternative approaches valuable tax scenarios. Historically, one needed to prove that the decedent had substantially took part in the business for five of the eight years before death. Alternate valuation date Alternate valuation dates facilitates the determination of the value of the gross estate. Property distributed, sold exchanged or which is disposed of within 6 months of the death of the decedent shall be valued as at the date of distribution, sale exchange or other disposition. Those not dealt with as above shall be valued 6 months after the death of the decedent. Estate affected by mere lapse of time is included as of the time of death. However adjustments are made for any difference in its value as of the later date and not to mere lapse of time. Special rules provide that deductions shall not be allowed if allowance is given by the alternate valuation. Any bequest, legacy devise transfer and marital deductions shall be valued as of the date of the death of the decedent. Charitable lead trust A charitable lead trust is intended to reduce the amount of taxable income for deceased estate beneficiaries. This is done by donating a portion of the income to charities and after a specified time transferring the remaining trust to the beneficiar ies. Taxable termination This is the termination of an interest in property held in a trust. The termination can be by way of death, lapse of time or release of power provided that immediately before the termination non-skip person has no interest in such property and that at no time after such termination, a distribution is made to a skip person including distribution on such trust. Certain partial terminations may