Tax equity and efficiency in context of public finance.

Tax equity and efficiency in context of public finance. Tax Efficiency:-Tax efficiency has three aspects.The first involves the administration and compliance costs of taxes. Tax efficiency is concerned with the convenience and certainty of a tax to the taxpayer, and with the cost of collection and compliance to the taxing unit. An efficient tax system would not impose excess cost to the taxpayer in the payment of the tax and would be collected and enforced at the lowest possible costs.Administrative costs vary, of course, among individual taxes. Some types of taxes are more costly to administer than others. The cost of collecting and enforcing the federal income tax is large; yet these costs do not appear high, as a percent of revenue collected, although there is no real basis for making an objective determination. In regard to the compliance costs of taxes, they could be, rather high for certain taxes while appearing to be low enough to require little emphasis.Map of USA highlighting states with no income tax ...The second and third aspe cts of tax efficiency will be stressed instead, primarily because they involve the most important aspect of tax efficiency; namely the effects of taxes on the efficient operation of the economy.The second aspect of tax efficiency involves an understanding of tax neutrality. Traditionally, economists view the economy as operating under a purely competitive framework. Given this framework, the allocation of resources in. the private economy would be optimal or at least efficient. As we have learned, the opportunity cost of increasing the size of the public sector is equal to the value of private goods and services sacrificed. But if, in addition to opportunity cost, private-decision-making in the market is interfered with and relative prices and individual behavior patterns are altered, taxes may cause an additional cost and have non-neutral and move the economy away from the most efficient use of...

Free Essays on Dramatic Monolouge For Interview With The Vampire

I really don’t know what I should do. Lestat makes it seem as if it is no big deal. He goes through them like pennies, but I can’t help but hold on to a sliver of humanity. These people have lives, families, hopes and dreams. Who am I to take that all away from them- for what? For a demonic creature that should never have come to be. For a monster. I hate him for making me this. I hate everything about him, his arrogance, his nonchalance about everything, life, killing. It seems the only thing he actually cared about was his father, and now he’s gone. I want to leave him, go off on my own, start a new life. A horrible, lonely life. Perhaps Claudia will come with me, I love her too much to leave her with him. Ah, but she is even more bloodthirsty that she is, with the gluttony of a child that matches her doll-like face, going through five or six feedings a night. Alas, I cannot leave even with her. I need to know. I need him to tell me if there are o thers like us, and how we came to be. I want to know why we are what we are. I want to know everything. My curiosity could never be sated, even before†¦ the change. I would spend hours in the library, or arguing theology with my beloved brother, God rest his soul. There was never an end to the things I could find out. But I fear they have come to an end now. There is nothing more I care to learn about than our background, the vampires history, and that is information Lestat will not divulge. I sometimes wonder if he even knows where we came from. He seems to know enough about turning one. I still remember the night he turned me†¦ I was still mourning my brother’s death, feeling the fault in my heart, even if no one but me could see it. I had lost all will for a normal life, or any life at all. That is when he found me, and he seemed so elegant, so beautiful. He wrapped me in his cold embrace and all but drained me of my blood, and left me for dead. But ... Free Essays on Dramatic Monolouge For Interview With The Vampire Free Essays on Dramatic Monolouge For Interview With The Vampire I really don’t know what I should do. Lestat makes it seem as if it is no big deal. He goes through them like pennies, but I can’t help but hold on to a sliver of humanity. These people have lives, families, hopes and dreams. Who am I to take that all away from them- for what? For a demonic creature that should never have come to be. For a monster. I hate him for making me this. I hate everything about him, his arrogance, his nonchalance about everything, life, killing. It seems the only thing he actually cared about was his father, and now he’s gone. I want to leave him, go off on my own, start a new life. A horrible, lonely life. Perhaps Claudia will come with me, I love her too much to leave her with him. Ah, but she is even more bloodthirsty that she is, with the gluttony of a child that matches her doll-like face, going through five or six feedings a night. Alas, I cannot leave even with her. I need to know. I need him to tell me if there are o thers like us, and how we came to be. I want to know why we are what we are. I want to know everything. My curiosity could never be sated, even before†¦ the change. I would spend hours in the library, or arguing theology with my beloved brother, God rest his soul. There was never an end to the things I could find out. But I fear they have come to an end now. There is nothing more I care to learn about than our background, the vampires history, and that is information Lestat will not divulge. I sometimes wonder if he even knows where we came from. He seems to know enough about turning one. I still remember the night he turned me†¦ I was still mourning my brother’s death, feeling the fault in my heart, even if no one but me could see it. I had lost all will for a normal life, or any life at all. That is when he found me, and he seemed so elegant, so beautiful. He wrapped me in his cold embrace and all but drained me of my blood, and left me for dead. But ...

Acid in Soda

Each soda was titrated using one of the two experimental methods. These methods are the traditional titration and the modern titration. Carbonic acid was already removed from the soda by boiling it. Both of the two different titration methods use the same basic set up. Firstly, the buret must be cleaned thoroughly with tap water. While cleaning the buret, it is also checked to make sure there are no leaks. The ring stand is then set up with a buret clamp and the cleaned buret placed in it. Then the buret is filled with 5-10mL of sodium hydroxide, M . 0466 NaOH, three times and emptied after each time to completely rinse the buret. The buret is now filled will NaOH until it reads at the 0. 00mL mark on the buret. The initial volume of NaOH in the buret is then recorded into lab books for future reference. The soda must now be readied for titration. Both sodas require the same set up. The correct amount of soda, depending on which titration, is poured into a 100mL graduated cylinder. This measurement had to be within 5% deviation of the given value to be legitimate. Next, after the initial volume of the soda was recorded for future calculations, distilled water was added up to the 100mL mark on the cylinder. The mixed solution was then put into a 250 mL Erlenmeyer flask. That is as far as the similarities between the two titration methods go. In order to prepare the first soda for the traditional titration, five drops of phenolphthalein dye are added to the soda water solution in the flask. Next, the tip of the buret was placed over top of the soda solution. NaOH solution was added at approximately 2mL increments. The dye will create a pink color that disappears when mixed. When the titration did not disappear, NaOH was no longer added. The final volume of NaOH in the buret was recorded. 4mL was then subtracted from this number and the number received from that was the volume of NaOH that was quickly added each time for a more accurate titration. Another trial was then prepared by refilling the buret to 0. 00mL and the flask was rinsed out. A new soda solution was added to the flask by following the previous instructions. This time the volume of NaOH that could be quickly added was added to the soda solution. After this volume was added, drops of NaOH were then added to the solution continuously until the solution once again remained pink. The volume of NaOH was recorded in the notebook. This procedure for the traditional and accurate titration was repeated three additional times for a total of four accurate titrations. All data was recorded. The ratio of NaOH to citric acid was then calculated in the notebook for each of the four accurate titrations. Using the volume of NaOH and the molarity of NaOH, the number of moles was found. Then using the stoichiometry of the reaction, the number of moles of citric acid was found for each trial. The mean and standard deviation was then calculated for the molarity of citric acid. The modern titration used a pH electrode and the LabQuest device to record accurate titrations. After the LabQuest device was set up correctly, the soda and the NaOH were prepared as in the traditional titration experiment except the soda was placed in a beaker instead of a flask. Using a utility clamp and a stand, the pH electrode was suspended just above the bottom of the beaker. Then the magnetic stir bar was added to stir the soda solution evenly. For these titrations the volume of the NaOH was entered into the LabQuest device during the titration. NaOH was added to the solution until the pH reached 6. 0. NaOH was then added very carefully, drops at a time, until the pH reached about 10. 0. During the titration, the volume of NaOH was entered into the LabQuest device every time the pH level raised 0. 2 pH. The device stores the entered data and records it on a chart. This process of titration was repeated two more times for a total of three accurate titrations. The data stored in the device was then transferred to a computer and saved. The charts and data collected can be found on the last page. The volume of NaOH used to reach the equivalence point was calculated for each of the three titrations. The equivalence point was found graphically. Using the volume of NaOH and the molarity of NaOH, the moles of NaOH were calculated. Using the volume of the soda used, the molarity of citric acid was found. Then the mean and standard deviation of the molarity of citric acid was calculated. Results: In the traditional titration, the recorded data is shown in the following chart: Table 1: Volume of soda| Volume of NaOH| RatioNaOH:soda| MolesNaOH| MolesCitric acid| MolarityCitric acid| Titration1| 40. 00mL| 19. 00mL| . 475| 8. 85* 10^-4| 2. 95* 10^-4| 7. 375*10^-3| Titration2| 40. 00mL| 19. 00mL| . 466| 8. 85* 10^-4| 2. 95* 10^-4| 7. 23*10^-3| Titration3| 40. 80mL| 19. 00mL| . 469| 8. 85* 10^-4| 2. 95* 10^-4| 7. 28*10^-3| Titration4| 40. 10mL| 19. 02mL | . 474| 8. 86* 10^-4| 2. 95* 10^-4| 7. 36*10^-3| From the data in Table 1, the mean and standard deviation was calculated for the molarity of citric acid: Mean molarity of citric acid: 7. 31*10^-3 Standard Deviation: 6. 837*10^-5 In the modern titration, the recorded data is shown for the three trials in the tables below: Table 2: Table 3:Table 4: The data in tables 2-4 was entered separately into three different graphs shown below: Graph 1: Trial 1 Graph 1b: Derivative of graph 1 shown Graph 2: Trail 2 Graph 3: Trial 3 From tables 2-4 and analyzing graphs 1-3, the volume of NaOH used to reach the Equivalence point was calculated. Trial 1: 11. 86mL Trial 2: 11. 28mL Trial 3: 11. 40mL Using the volume of NaOH and the concentration of NaOH (. 0466M) the molarity of NaOH was calculated to four significant figures: Trial 1: 5. 527*10^-4 Trial 2: 5. 257*10^-4 Trial 3: 5. 312*10^-4 Using the stoichiometry of the reaction between citric acid and sodium hydroxide, the moles of citric acid was found to four significant figures: Trial 1: 1. 842*10^-4 Trial 2: 1. 752*10^-4 Trial 3: 1. 771*10^-4 From the moles of citric acid, the molarity was then calculated to four significant figures: Trial 1: 9. 211*10^-3 Trial 2: 8. 761*10^-3 Trial 3: 8. 854*10^-3 The mean and standard deviation were then calculated for the moles of citric acid in the sample of soda used again to four significant figures: Mean: 8. 942*10^-3 Standard Deviation: 2. 376*10^-4 Acid in Soda Each soda was titrated using one of the two experimental methods. These methods are the traditional titration and the modern titration. Carbonic acid was already removed from the soda by boiling it. Both of the two different titration methods use the same basic set up. Firstly, the buret must be cleaned thoroughly with tap water. While cleaning the buret, it is also checked to make sure there are no leaks. The ring stand is then set up with a buret clamp and the cleaned buret placed in it. Then the buret is filled with 5-10mL of sodium hydroxide, M . 0466 NaOH, three times and emptied after each time to completely rinse the buret. The buret is now filled will NaOH until it reads at the 0. 00mL mark on the buret. The initial volume of NaOH in the buret is then recorded into lab books for future reference. The soda must now be readied for titration. Both sodas require the same set up. The correct amount of soda, depending on which titration, is poured into a 100mL graduated cylinder. This measurement had to be within 5% deviation of the given value to be legitimate. Next, after the initial volume of the soda was recorded for future calculations, distilled water was added up to the 100mL mark on the cylinder. The mixed solution was then put into a 250 mL Erlenmeyer flask. That is as far as the similarities between the two titration methods go. In order to prepare the first soda for the traditional titration, five drops of phenolphthalein dye are added to the soda water solution in the flask. Next, the tip of the buret was placed over top of the soda solution. NaOH solution was added at approximately 2mL increments. The dye will create a pink color that disappears when mixed. When the titration did not disappear, NaOH was no longer added. The final volume of NaOH in the buret was recorded. 4mL was then subtracted from this number and the number received from that was the volume of NaOH that was quickly added each time for a more accurate titration. Another trial was then prepared by refilling the buret to 0. 00mL and the flask was rinsed out. A new soda solution was added to the flask by following the previous instructions. This time the volume of NaOH that could be quickly added was added to the soda solution. After this volume was added, drops of NaOH were then added to the solution continuously until the solution once again remained pink. The volume of NaOH was recorded in the notebook. This procedure for the traditional and accurate titration was repeated three additional times for a total of four accurate titrations. All data was recorded. The ratio of NaOH to citric acid was then calculated in the notebook for each of the four accurate titrations. Using the volume of NaOH and the molarity of NaOH, the number of moles was found. Then using the stoichiometry of the reaction, the number of moles of citric acid was found for each trial. The mean and standard deviation was then calculated for the molarity of citric acid. The modern titration used a pH electrode and the LabQuest device to record accurate titrations. After the LabQuest device was set up correctly, the soda and the NaOH were prepared as in the traditional titration experiment except the soda was placed in a beaker instead of a flask. Using a utility clamp and a stand, the pH electrode was suspended just above the bottom of the beaker. Then the magnetic stir bar was added to stir the soda solution evenly. For these titrations the volume of the NaOH was entered into the LabQuest device during the titration. NaOH was added to the solution until the pH reached 6. 0. NaOH was then added very carefully, drops at a time, until the pH reached about 10. 0. During the titration, the volume of NaOH was entered into the LabQuest device every time the pH level raised 0. 2 pH. The device stores the entered data and records it on a chart. This process of titration was repeated two more times for a total of three accurate titrations. The data stored in the device was then transferred to a computer and saved. The charts and data collected can be found on the last page. The volume of NaOH used to reach the equivalence point was calculated for each of the three titrations. The equivalence point was found graphically. Using the volume of NaOH and the molarity of NaOH, the moles of NaOH were calculated. Using the volume of the soda used, the molarity of citric acid was found. Then the mean and standard deviation of the molarity of citric acid was calculated. Results: In the traditional titration, the recorded data is shown in the following chart: Table 1: Volume of soda| Volume of NaOH| RatioNaOH:soda| MolesNaOH| MolesCitric acid| MolarityCitric acid| Titration1| 40. 00mL| 19. 00mL| . 475| 8. 85* 10^-4| 2. 95* 10^-4| 7. 375*10^-3| Titration2| 40. 00mL| 19. 00mL| . 466| 8. 85* 10^-4| 2. 95* 10^-4| 7. 23*10^-3| Titration3| 40. 80mL| 19. 00mL| . 469| 8. 85* 10^-4| 2. 95* 10^-4| 7. 28*10^-3| Titration4| 40. 10mL| 19. 02mL | . 474| 8. 86* 10^-4| 2. 95* 10^-4| 7. 36*10^-3| From the data in Table 1, the mean and standard deviation was calculated for the molarity of citric acid: Mean molarity of citric acid: 7. 31*10^-3 Standard Deviation: 6. 837*10^-5 In the modern titration, the recorded data is shown for the three trials in the tables below: Table 2: Table 3:Table 4: The data in tables 2-4 was entered separately into three different graphs shown below: Graph 1: Trial 1 Graph 1b: Derivative of graph 1 shown Graph 2: Trail 2 Graph 3: Trial 3 From tables 2-4 and analyzing graphs 1-3, the volume of NaOH used to reach the Equivalence point was calculated. Trial 1: 11. 86mL Trial 2: 11. 28mL Trial 3: 11. 40mL Using the volume of NaOH and the concentration of NaOH (. 0466M) the molarity of NaOH was calculated to four significant figures: Trial 1: 5. 527*10^-4 Trial 2: 5. 257*10^-4 Trial 3: 5. 312*10^-4 Using the stoichiometry of the reaction between citric acid and sodium hydroxide, the moles of citric acid was found to four significant figures: Trial 1: 1. 842*10^-4 Trial 2: 1. 752*10^-4 Trial 3: 1. 771*10^-4 From the moles of citric acid, the molarity was then calculated to four significant figures: Trial 1: 9. 211*10^-3 Trial 2: 8. 761*10^-3 Trial 3: 8. 854*10^-3 The mean and standard deviation were then calculated for the moles of citric acid in the sample of soda used again to four significant figures: Mean: 8. 942*10^-3 Standard Deviation: 2. 376*10^-4

Developing an Implementation Plan Research Paper

Developing an Implementation Plan - Research Paper Example Gaining Approval from Organizational Leaders So as to have a sound start to the problem analysis, the entire organization is to be working en masse aiming at elimination of the roots of the problem. Hence, for effectiveness of such a huge step, the Managing directors of the hospital are to be addressed through paper draft of the problem followed by detailed meetings that present the need to address this problem on humane level, and gaining their approval to make initiative for the change. Current Problem- A Comprehensive Insight A group of related concepts that are used to propose action that guide practice in any field including nursing is referred as a theory. A practical theory that can be applied in this concept is the Jean Watson’s Theory of Caring. This theory is based on four main concepts which are identification of human beings, health, environment /society and nursing (Daniels, 2004). According to this theory the main concern of nursing is the promotion of health, pr evention of illness, caring for the sick and restoration of health to the patients regardless of their status in the society. As such even inmates are entitled to such a treatment as envisaged in this theory. The rationale for choosing this theory is based on the order of needs by Watson into biophysical needs, psychophysical needs and psychosocial needs even among prisoners. According to Kim & Kollak (2006) the Watson’s theory of caring strives to depict, predict and explain nursing phenomenon based on relativity in providing appropriate care to patients. The foundations of nursing practice are provided by this theory through the recognition of the need rankings. This is in regard to the health care quality available for inmates while in incarceration. This shows the endeavour by the nurses to maintain professional borders and thereby enhance the quality and standards of health care to inmates. A good example is the requirement by the American Nurses Credentialing Centre (AN CC) for all nurse managers and leaders in facilities seeking accreditation have at the very least, a baccalaureate degree (ACCN, 2013). Endorsement of good health among prisoner population as for the general population is the prime objective of nursing. Perry J, et al., reported that prisoners have greater health needs owing to higher incidence of chronic disease. Generally, a prisoner possesses a vulnerable mindset due to myriad possible reasons such as unemployment, family disputes and abuse (physical, mental or sexual). The Offender Health and Social Care Strategy (DH2009a) set standards for offender health care stating that prisoners along with their families shall receive effective care and treatment equivalent to the general public. (Powell et al., 2010) comprehensively reviewed the dilemma of the prisoners from the eyes of the nursing staff. Various aspects were discussed and conclusions drawn from the results of the survey are that that a stable association between healthcar e managers and local National Health Service is required. The infrastructure of prisons and their security measures need strong collaboration with health care unit. (Powell, 2010) On the other hand, the education of the nurses has a very high impact on patient health and safety and is a major determining factor of nurse’s attitudes and actions. (Altmann et al., 2012) recently surveyed on the aforementioned line and found that nurse’

In-house Photography and Outsourced Photography Essay

In-house Photography and Outsourced Photography - Essay Example They presented the key factors as - Management, Strategy, Technology, Economics and Quality. To add more to these decision points the author presents the arguments by Lankford and Parsa (1999. pp310-312) who insisted that an organization should consider economies of scale, inability to manage the function in-house, strategic realignment, need for focus on core business, short & long term financial advantages, and impact on company's competitiveness when deciding for outsourcing. Roy and Aubert (2002. pp32-33) presented a strong statement on outsourcing decision stating that "outsourcing would be appropriate for activities requiring non-strategic resources while activities linked to key competencies should be jealously kept in-house". They argued that the business critical processes, information & intellectual properties of the organizations should be kept out of the outsourcing framework and the organization should consider outsourcing only those work that does not comprise of the ke y competencies of their business model and do not invite any legal trouble for the organization if there are breaches by the outsourcing vendor. They presented the following model of outsourcing decisions: As presented in the figure, the authors argue that outsourcing should be carried out only for those aspects of the business that possess strategically low value and possess lesser presence of strategic resources. Based on the arguments and empirical generalizations by these scholars, the author presents the following decision criteria for Kudler Fine Foods for outsourcing photography: (a) It should not be part of the internal business competency of the organization. (b) It should not comprise of high strategic value or high value strategic resources. (c) There shouldn't be any legal issues. (d) It should make economic sense for the organization. (e) The technology is too complex & expensive to be handled in-house (f) The function is too complex to be handled in-house The author presents an analysis of photography outsourcing versus in-house for Kudler Fine Foods in the subsequent sections. Pros and cons of outsourcing the photography to a professional photographer or creating the infrastructure to take the photographs in-house Before we argue on whether photography should be outsourced by Kudler Fine Foods, it is important to judge whether this is critical for the business. The primary objective of photography in the business of Kudler Fine Foods is to advertise the images of actual organic products of the store on the Internet and in the Print media. It appears that the actual purpose of Kathy Kudler is to enhance the competitive advantages of the store. Hence, the photography may require lot of internal understanding of the business & products and may demand innovations & ideas from the internal employees who have worked hard to bring the stores to this level of success. It may be wiser to develop the

Blue valentine Research Paper Example | Topics and Well Written Essays - 1500 words

Blue valentine - Research Paper Example Blue Valentine takes a non-judgmental and observant approach to the underlying forces of the associations that it discovers. Despite the fact that there are various small reasons for why the relationship sours, there is no singled fixed illustration for why it ultimately stops functioning. Accordingly, there is no any trial to allot responsibility to either individual and correspondingly to other marriage in crisis movies trying to argue who was more at fault. Blue Valentine by Derek addresses love or relationships that results into marriage as an issue of psychological culture in the society (Reynolds, 2003). Blue Valentine movie is a cultural and a psychologically ambitious and impressively subversive effort by Derek who is a new film producer. It is a subtle but clear way, a pro-life movie; this is means that it is quite vibrating and oppressive; the psychological intensity and instability surely are meant to keep viewers from relaxing and just enjoying themselves. The theory of interactionism derives social processes including struggle, collaboration, and personality development from human dealings. It is research concerning the way individuals behave within culture. Blue valentine has used this theory throughout in displaying its message to the audience. The main message that illustrates the cultural issues is that instinct or, better, natural guidance the social, personal; human beings are provided with in order to find life good lacks communicative and strong protectors in the present days. This is the reasons as to why the two main characters, which are husband and wife, are much extra broken, more bolted up than people need or should be. Their small daughters, in the meantime, looks to be very excited and very innocent or not broken at all; however, more reasons are not provided to show whether she is going to remain anywhere near that way. She is going to remain in a broke marriage, and with parents who even together, but certainly not s eparately will not provide her anywhere near what she requires to discover individual contentment. The movie is also, of course, about how poorly children are raised up in the present days, which illustrates the cultural changes in the present life worldwide. The wife referred to as Cindy it is noted that comes from an unemotional family with an at least orally offensive father. A lot of her past is exposed during what looks to be uselessly invasive interrogative at an abortion hospital. The author shows how Cindy had a poor upbringing making her to begin having sex at an early age with several sexual partners. Unfortunately, she got pregnant and the man responsible did not care about her; her father declares that she is not the kind to take her boyfriends to her family. The author demonstrates her more than once that she delight in perverse sex, which is more about physical control than individual love. She is particularly fascinated to a particularly bodily control enthusiast, who , in any profound intellect, is not stimulating or motivating at all. The author demonstrates just adequate to know that she rests more fascinated to him than to her husband, and one conceivable situation the audiences are left with is her reappearance to that person. Her husband declares, on their last night together, that he will not smash her and will not rape her no matter how much she likes it. Her future husband pointlessly courts her for a while; this is because he discovers her very substantially attractive and delightfully impractical and full of herself as most of beautiful women are always. On the other hand, she discovers him delightfully incompetent and so a waste of time. She becomes attracted in him only after she finds out she

Research critique on Women with Dementia Paper Example | Topics and Well Written Essays - 2500 words

Critique on Women with Dementia - Research Paper Example The study was written in APA style with correct citations throughout the article. There was an extensive reference list at the end of the article that spanned 26 years (1979-2005). The references are aligned with different aspects of the study and the authors provided an extensive list that could have been used by someone who wanted to conduct another study like it. There was no indication of the authors’ credentials on the article so more research was available about the authors. Ward-Griffin is an educator and researcher at the Lawson Health Research Institute in Canada, focusing on â€Å"gender, care work and health† (Ward-Griffin, 2013, para. 1). Her research has been funded nationally. Bol is a Nurse Case Manager at the London Health Sciences Centre in London, Ontario. Her specialty is psychogeriatric nursing, according to her LinkedIN profile. Oudshoorn is an assistant professor at the Arthur Labatt Family School of Nursing in Canada and his specialties are in community health and mental health (Western Health Sciences, 2013). All three researchers have the qualifications to add expertise to this article. The title of this article was misleading because it appeared at the first several readings of the title that the authors were talking to the adult daughters of women with dementia. When reading the paper, the authors talked to women with dementia about the care that they were receiving from their daughters. This made a very different objective for the gathering of data and the presentation of the results than if the study had interviewed the women. The researchers conducted 10 in-depth and semi-structured interviews with 10 women living in the community. The average age for the participants was 88 years of age but the range of ages was from 75 to 98. The average time spent with mothers and daughters together was three