Thursday, January 30, 2020
Confirmation Letter Essay Example for Free
Confirmation Letter Essay The reason why i am seeking the rite of confirmation is because i have followed the catholic religion all of my life and want to be part of the catholic religion for the rest of my life. i would like to raise my children and family as catholics. I believe in jesus christ and all the teachings of the bible. I have been baptized, ive had my first communion and its only natural that i would take the next step to be confirmed. im looking forward to being seen as an adult in the eyes of the catholic church. I will attend church masses on a regular bases. Another reason why i want to be confirmed is because its one of the seven sacrements. Sacrements are signs of Gods life and love. Confirmation is the sign that gods holy spirit will love you and always be with you. The sacrement of confirmation is the strength to be faithful to gods will, to be a strong and perfect catholic. Confirmation is a stage in catholic religion after Baptism, and is completed in the reception of the holy eucharist in communion. One last reason why i would like to get confirmed is to recieve the holy spirit and you become more responsible. When you recieve the holy spirit you are recieving God and it will help you make decisions and it will comfort you and strengthen you. Getting confirmed will also make you become more responsible because if you say you want to be confirmed then you are responsible for coming to church each week, praying more and acting more like jesus.
Tuesday, January 21, 2020
Ethnography :: Ethnography Reflexivity Anthropology Essays
Ethnography Works Cited Missing Reflexivity has recently been designated as an indicator of postmodernism in anthropological texts. In this context, the practice is attacked as self-indulgent narcissism, but its true scope reaches much further. While some ethnographic texts exhibit an overemphasis on the author, and his position within the work, this is one extreme of the range reflexivity, which also serves as a methodological tool, unincorporated into the writing, and as a means to account for the ethnographers biases and affects on his informants. This entire span of meaning is shown in anthropological research and writings, in varying manners and to different ends. An poignant example of reflexivity in writing is the much critiqued and criticized essay by Renato Rosaldo, â€Å"Grief and a Headhunter’s Rage†, wherein he explores his reactions to and understanding of Ilongot headhunting, as based on his personal experiences with death, or lack thereof. He argues that â€Å"most anthropological studies of death eliminate emotions by assuming the position of the most attached observer,†a precarious position which often leads to â€Å"actual indifference.†(15) He also acknowledges that reflexivity can easily slip into self-absorption, wherein one loses sight of differences which do exist. Despite attacks, by Michaelson and Johnson, that â€Å"Michele’s death gives Renato a newfound sense of ethnographic authority, a sense that he is ‘capable of feeling everything that the Ilongot do,†he never, in fact, makes this claim. (Behar, 171) Rosaldo, after sharing his experience of his wife’s death, and the grief that followed, emphasizes that the â€Å"statement should not lead anyone to derive a universal from somebody else’s personal knowledge.†(15) The author’s own experience does not give him a full understanding of the Ilongot, nor does he claim that it does so, but allows him to understand his informants explanations of headhunting which he had previously dismissed, not equating grief with rage. â€Å"Ilongot anger and [his] own overlap, rather like two circles, partially overlaid and partially separate.†(10) Or, as Marcus states it, â€Å"in any attempt to interpret or explain another cultural subject, a su rplus of difference always remains.†(Marcus, 186) Renato also briefly addresses the question of authority raised by reflexivity, and the admission of one’s shortcomings. What was once accepted as absolute truth is now being questioned, as the ethnographer acknowledges his own subjectivity, and â€Å"with the realization that [the] objects of analysis are also analyzing subjects who critically interrogate ethnographers.
Monday, January 13, 2020
Lawsuit for Call Center Fabulous County, Florida for a sum of money Essay
There was a saying that business is business. Sustainability of a firm depends upon production and it is always measured by the amount of money earned. In some cases collectibles are difficult to handle. In fact it is one of the known business risk – the delivery now and pay later deals. Too many establishments failed due to laxity on issues such as collection especially in the payments of bad accounts. Collection Committee should send a registered mail to the Call Center Fabulous Country indicating the exact amount of money to be collected including penalties if any. The committee on collection must also decide the cut-off period if there is no given grace period on payments indicated in the agreement or stipulated in the contract. Moreover, the agreement must be read thoroughly before initiating a suit so that all angles are carefully studied and properly explored. The committee should know that there are rights to discretion proper to a specific type of businesses. For instance, a call center provides business transaction globally which mean that any disruption in their services with regards to the services your company provides may cause more damage than the amount being collected. Upon making a thorough review of the situation and in case that the Call Center Company stated did not respond or make a written reply to the Collection Committee, immediate action on the filing of suit should take place at a small court in a county where the party being sued or where the signing of agreement took place (Balovich, 2006). Legal services is expensive and vary depending on states therefore, the collection committee must try to use all its capabilities in making a collection with the use of proper business ethics. There could be easy way of handling collection than a lawsuit in fact one of the biggest points to consider before doing so is to ask the following question. Is the amount being collected proportionate to the expense incurred in litigation? Aside from money involved, what will be the social costs and consequences of the action? Filing a case on claims involves time and energy and responsibility of the Collection Committee to handle diligently. Some overdue collection depends largely on how it is done. There are ways to expedite the collection of payments. For example, making sure that your contract indicates when is the payment due and to whom you deal with. Second, indicating clearly that payment is due on a very specific date or writing in the invoice with this clause: penalty will be incurred due to late payments. Meantime it is also good to request payment in advance (Examiner, 2005). Knowing your clients is also the best strategy in providing solutions to problem in collecting due payments. It is good to find out where they stand and what their next move is. Bankruptcy Code indicates in Chapter 11 that â€Å"debtor usually proposes a plan of reorganization to keep its business alive and pay creditors over time (Judiciary). Overdue payments are also company’s loss even if payments are collected, taking into consideration the cost of money lost through time. Some business or corporations can seek the help of the court of bankruptcy and it would mean losing the game with them. Part 2: Draft of a sale agreement on the sale of used computer equipment to a Call Center Company            A contract is define as a meeting of the mind or mutual understanding of any pursuit; In brief it is a mutual consent. Therefore, it is good to know the points legally by understanding the cause and effect of the act may it be personal or corporate initiatives. References on contracts may be applicable but it is always good to consult with an attorney (Balovich, 2006).            Drafting a sale agreement usually includes common terms indicated in the general deed of sale. However sales agreement on used items may have exemptions like the term â€Å"as is where is basis (VISTEON INC.).† The agreement must be clear that the seller is selling used equipments.            It is also important to include in the draft the following details: the correct name of both parties because it is always a foot forward to know whom you are dealing with (Examiner, 2005). It must also include the complete description of the items including serial numbers of the equipment, the number of pieces and the exact price of that equipment being sold.            The committee chairman had explained that the call center is going to pay your company in four monthly instalments meaning at five hundred dollars a month. Before doing so, it must be clear how these sums will be collected and if penalty will be charge for late payments. Normally, used items are paid in cash but it is your company’s discretion that they opted for this agreement. However it is good advice to plan for an advance collection since two months is too much to wait for a two thousand dollar bill. It is also important to check on the taxes to be paid by selling used equipments and who is going to pay for it before the total amount on the agreement is written. The tax exemption identification card is listed normally below the buyer’s signature (VISTEON INC.).            There are also clauses in the contract that must be taken in consideration such as termination of the contract since the agreement includes a two month pay period. It could be at the disadvantage of the company if the items sold are returned during the pay period because of the other party misuse or negligence. Much more if a refund would be asked. These two major risks must be well thought of by the committee before the agreement is drafted.            Terms and conditions of the draft agreement must include a written approval of the committee. It is also important that details are discussed in meetings before finalizing a draft. A lot can be taken into consideration through consultation since being new means there are still a lot to learn. For this reason a complete knowledge of the company policy and history is needed to deal with its customer successfully. Part 3: Fraud and trespassing or violation of 3 call center employees regarding company rules.            It is difficult to give evidence on pre-empt unlawful act or an action that did not took place. For instance verbal information that so and so is trying to steal money by falsifying company invoice. In fact stealing is a grave crime to be committed voluntarily by an employee. The only evidence is that they should be caught with the false invoices but according to the situation the three employees got arrested even before they have committed the crime. In fact the only strong evidence is that they broke into the call center at night. These employees can be charged of unlawful use of company equipments since they should not be working outside of the schedule the company has intended for them. However there are also cases that workers get back to work at night but this must be approved by their supervisor as overtime.            Employee’s misbehaviour is dealt first by the human resource department.  There could be major implications on the company’s image due to the immediate arrest of the three call center workers. Sandra Robinson an expert on employee-employer relations and workplace deviance said that even the best employees can be dysfunctional because of poor management (Keen, 2006).            It is also important for managers and supervisors that arrest of people without due evidence is tantamount to abuse in human rights of which these workers can file a suit on moral damages to the Fabulous Call Center Company.  All citizens are given due process of law and to inflict others with committing serious crime without solid evidence is also a serious offense.            Moreover, call center operates on a tight security level and they make sure that data are verified accurately before anyone is given access to information (Diaphonics, 2006). No employees are allowed to enter the premises within the authorize time. To break into an office at night could seem impossible because of the tight security measures that all call center company enforces.  Just within its perimeter area, at the entrances, or being on the floor, break periods, the lockers and lounges are controlled by the operation and security group. It is a bit impossible that three people could just break in when in fact modern technology misuse can lead to hardware theft. There is no use for people to break in since hackers can use wireless technology in committing crimes.            At any instance, if the employees broke into an office a trespass warning is issued by the police (Tech, 1999). The human resource department should terminate employment on the basis of not following company rules and office procedures. However, there are legal basis in doing so. There is a great deal to settle with labour disputes than dealing with how the controversy occurred. Management has the right to look further whether someone’s interest is upheld at the expense of others. Part 4: Outline for a Mortgage Agreement for a purchase of a building. What is a secured and unsecured debt and what happens in case of default?            Probably since it is a law firm who is making a purchase through mortgage mean that it is equipped with the legal terminologies and procedure to conduct its transaction. However the one in charge on the procurement of the bigger building is a project manager who could be better of with building operations than with legal proceedings. Making an outline to assist the project manager could be very helpful but there is a lot of information that could be taken from him because based on his position he knows the project. He knows whether there will be cost on renovations or building repair and maintenance which will be an additional on cost for the building. Other costs on building operations may deplete the payment schemes especially if the structure was purchased through a mortgage.            Before making an outline on the mortgage it is important to talk with the project manager first so that the building that is intended to be bought or to be constructed is free from liens and encumbrances. Basic knowledge on procuring a building for a specific need say an office building is a must. It is important whether the structure is fit for the intended use. Project managers normally have knowledge of their operations and provide systems for functionality. They are the key to abate risks that are sometimes encountered in building procurement. Project managers talents are tested on time and cost management and they are the professional that assist the owner in project delivery which pertains to buildings (Massachusetts, 2004).            Mortgage agreements includes clauses such as: purchase price and warranties, authorized person to purchase and the person in charge in the mortgage company and its assigns with the proper addresses, definitions of terms, and building warranties (Findlaw, 1999). Since the money will be lent by a bank it is important to know the cost of money with the law firm cash flow.            It is important to know the monthly amortization with the principal amount being borrowed and this must be discussed thoroughly how debts will be paid by the Owner. It is good to think this way since banks usually operates not only on how they are paid but more on how they can foreclose a property. Determining the cash flow will also guide the buyer how much will be given to secured and unsecured debt.            Alan Barnes a certified debt arbitrator and president of Debt Regret defines in his article that â€Å"secured debt as a debt in which the creditor maintains a security interest in an item or piece of personal property (Barnes, 2005).† As described above banks play in this notion of having an interest on the item being procured. The amount of money lent is collateralized by the property and the drawback to this is when the amount borrowed is not sufficient to buy the building. That remaining amount can be called unsecured debt. However, the balance on the purchase of the property is still the responsibility of the buyer. Unsecured loans can be settled through debt programs successfully therefore much pliable to handle than the secured debt.            Mortgage law varies from one state to another. It is important that the terms of mortgage indicates profoundly the right of the lender to recover his purchase in case of default in payment and to find out if the lender has interest over the property. It is also best to calculate and find provisions on how the payments can be made without default. Initially, expansion means prosperity but managing a bigger family means high risk, transferring into bigger buildings can be a more productive effort but does not always mean more money. Sometimes it is more on spending on real property which cost can be recovered in a number of years. References Balovich, D. (2006). Small Claims Court For Debt Collection And Disputes [Electronic Version]. Retrieved 07 February 2008 from http://www.creditworthy.com/3jm/articles/cw051806.html. Barnes, A. (2005). What is the Difference Between Unsecured and Secured Debt? [Electronic Version]. Retrieved 09 February 2008 from http://ezinearticles.com/?What-is-the-Difference-Between-Unsecured-and-Secured-Debt?&id=20875. Diaphonics. (2006). CALL CENTRE GATEWAY SECURITY [Electronic Version]. Retrieved 09 February 2008 from http://www.diaphonics.com/callCentre.php. Examiner, T. (2005). Collecting Payment Due The Better Business Bureau offers the following tips to speed up the payment process: [Electronic Version]. Retrieved 08 February 2008 from http://www.enewsbuilder.net/betterbusiness/e_article000492994.cfm?x=b11,0,w. Findlaw. (1999). Sample Business Contracts [Electronic Version]. Retrieved 09 February 2008 from http://contracts.corporate.findlaw.com/agreements/mortgage/note.html. Judiciary, T. F. Reorganization Under the Bankruptcy Code [Electronic Version]. Retrieved 09 February 2008 from http://www.uscourts.gov/bankruptcycourts/bankruptcybasics/chapter11.html. Keen, C. (2006). UF study: Even good employees act up if supervisors mistreat them [Electronic Version]. Retrieved 09 February 2008 from http://news.ufl.edu/2006/04/06/employee-misbehavior/. Massachusetts, T. C. o. (2004). OWNER’S PROJECT MANAGER GUIDELINES [Electronic Version], 7 pages. Retrieved 09 February 2008 from http://www.mass.gov/cam/Creform/Own_PM_Guide.pdf. Tech, T. (1999). Police log [Electronic Version]. Retrieved 09 February 2008 from http://www-tech.mit.edu/V119/N28/28polog.28n.html. VISTEON INC. USED EQUIPMENT SALES AGREEMENT [Electronic Version]. Retrieved 09 February 2008 from http://www.goindustry.com/salefiles/8144/8144_6242.pdf?TimeStamp=0x0000000019793073&EntityID=8144&EntityTypeID=5.
Sunday, January 5, 2020
Oliver Goldsmiths Classic Essay on the Man in Black
Best known for his comic play She Stoops to Conquer and the novel The Vicar of Wakefield, Oliver Goldsmith was also one of the most prominent essayists of the 18th century. The Character of the Man in Black (originally published in the Public Ledger) appears in Goldsmiths most popular essay collection, The Citizen of the World. Though Goldsmith said that the Man in Black was modeled on his father, an Anglican curate, more than one critic has observed that the character bears a striking resemblance to the author: In fact, Goldsmith himself seems to have had difficulty reconciling his philosophic opposition to charity with his own tenderness toward the poor--the conservative with the man of feeling. . . . As foolishly luxurious as Goldsmith may have considered [the Man in Blacks] behavior, he apparently found it natural and almost unavoidable for a man of sentiment.(Richard C. Taylor, Goldsmith as Journalist . Associated University Presses, 1993) After reading The Character of the Man in Black, you may find it worthwhile to compare the essay with Goldsmiths A City Night-Piece and with George Orwells Why Are Beggars Despised? Letter 26: The Character of the Man in Black, With Some Instances of His Inconsistent Conduct To the Same. 1 Though fond of many acquaintances, I desire an intimacy only with a few. The Man in Black, whom I have often mentioned, is one whose friendship I could wish to acquire, because he possesses my esteem. His manners, it is true, are tinctured with some strange inconsistencies; and he may be justly termed a humorist in a nation of humorists. Though he is generous even to profusion, he affects to be thought a prodigy of parsimony and prudence; though his conversation be replete with the most sordid and selfish maxims, his heart is dilated with the most unbounded love. I have known him profess himself a man-hater, while his cheek was glowing with compassion; and, while his looks were softened into pity, I have heard him use the language of the most unbounded ill-nature. Some affect humanity and tenderness, others boast of having such dispositions from nature; but he is the only man I ever knew who seemed ashamed of his natural benevolence. He takes as much pains to hide his feelings, as any hypocrite would to conceal his indifference; but on every unguarded moment the mask drops off, and reveals him to the most superficial observer. 2 In one of our late excursions into the country, happening to discourse upon the provision that was made for the poor in England, he seemed amazed how any of his countrymen could be so foolishly weak as to relieve occasional objects of charity, when the laws had made such ample provision for their support. In every parish-house, says he, the poor are supplied with food, clothes, fire, and a bed to lie on; they want no more, I desire no more myself; yet still they seem discontented. I am surprised at the inactivity of our magistrates in not taking up such vagrants, who are only a weight upon the industrious; I am surprised that the people are found to relieve them, when they must be at the same time sensible that it in some measure encourages idleness, extravagance, and imposture. Were I to advise any man for whom I had the least regard, I would caution him by all means not to be imposed upon by their false pretences; let me assure you, sir, they are imposters, every one of them; and rather merit a prison than relief. 3 He was proceeding in this strain earnestly, to dissuade me from an imprudence of which I am seldom guilty, when an old man, who still had about him the remnants of tattered finery, implored our compassion. He assured us that he was no common beggar, but forced into the shameful profession to support a dying wife and five hungry children. Being prepossessed against such falsehoods, his story had not the least influence upon me; but it was quite otherwise with the Man in Black: I could see it visibly operate upon his countenance, and effectually interrupt his harangue. I could easily perceive, that his heart burned to relieve the five starving children, but he seemed ashamed to discover his weakness to me. While he thus hesitated between compassion and pride, I pretended to look another way, and he seized this opportunity of giving the poor petitioner a piece of silver, bidding him at the same time, in order that I should hear, go work for his bread, and not tease passengers with suc h impertinent falsehoods for the future. 4 As he had fancied himself quite unperceived, he continued, as we proceeded, to rail against beggars with as much animosity as before: he threw in some episodes on his own amazing prudence and economy, with his profound skill in discovering impostors; he explained the manner in which he would deal with beggars, were he a magistrate; hinted at enlarging some of the prisons for their reception, and told two stories of ladies that were robbed by beggarmen. He was beginning a third to the same purpose, when a sailor with a wooden leg once more crossed our walks, desiring our pity, and blessing our limbs. I was for going on without taking any notice, but my friend looking wistfully upon the poor petitioner, bid me stop, and he would show me with how much ease he could at any time detect an impostor. 5 He now, therefore, assumed a look of importance, and in an angry tone began to examine the sailor, demanding in what engagement he was thus disabled and rendered unfit for service. The sailor replied in a tone as angrily as he, that he had been an officer on board a private ship of war, and that he had lost his leg abroad, in defence of those who did nothing at home. At this reply, all my friends importance vanished in a moment; he had not a single question more to ask: he now only studied what method he should take to relieve him unobserved. He had, however, no easy part to act, as he was obliged to preserve the appearance of ill-nature before me, and yet relieve himself by relieving the sailor. Casting, therefore, a furious look upon some bundles of chips which the fellow carried in a string at his back, my friend demanded how he sold his matches; but, not waiting for a reply, desired in a surly tone to have a shillings worth. The sailor seemed at first surprised at his demand, b ut soon recollected himself, and presenting his whole bundle, Here master, says he, take all my cargo, and a blessing into the bargain. 6 It is impossible to describe with what an air of triumph my friend marched off with his new purchase: he assured me that he was firmly of opinion that those fellows must have stolen their goods who could thus afford to sell them for half value. He informed me of several different uses to which those chips might be applied; he expatiated largely upon the savings that would result from lighting candles with a match, instead of thrusting them into the fire. He averred, that he would as soon have parted with a tooth as his money to those vagabonds, unless for some valuable consideration. I cannot tell how long this panegyric upon frugality and matches might have continued, had not his attention been called off by another object more distressful than either of the former. A woman in rags, with one child in her arms, and another on her back, was attempting to sing ballads, but with such a mournful voice that it was difficult to determine whether she was singing or crying. A wretch, who i n the deepest distress still aimed at good-humour, was an object my friend was by no means capable of withstanding: his vivacity and his discourse were instantly interrupted; upon this occasion his very dissimulation had forsaken him. Even in my presence he immediately applied his hands to his pockets, in order to relieve her; but guess his confusion, when he found he had already given away all the money he carried about him to former objects. The misery painted in the womans visage was not half so strongly expressed as the agony in his. He continued to search for some time, but to no purpose, till, at length recollecting himself, with a face of ineffable good-nature, as he had no money, he put into her hands his shillings worth of matches.
Saturday, December 28, 2019
Critique Of My Ipc Class - 954 Words
IV. Critique the Theory In my IPC class we discussed five criteria for evaluating theories and those are: scope, testability, parsimony, utility, and heuristic value. Scope refers to how much does the theory describe and explain. The theory describes and explains its rules-based system fairly clearly, although I feel that the rules are a little vague and should be more in depth to have a better understanding for the readers. On the other hand, it explains the main idea of the theory extremely well, very easy to relate to and understand. Testability asks is it testable. This theory is definitely testable, I found numerous studies and experiments examining this theory and the studies were very accurate and brought up valid points. You can see that being informed prior to the study about this theory dramatically changes the results of these experiments compared to participants that haven’t even heard of it and know nothing about it at all. Parsimony is asking is it approp riately simple to understand, describing, explaining, and predicting future events. The best theories are appropriately simple and therefore are more well known and widely used. CPM theory was very simple to understand especially as a freshman in college it really appealed to me because it is so evident in my life right now. The explanation on the theory was very simple to perceive, and the theory directly gave all of the details in ten to twelve easy to understandShow MoreRelatedRe Thinking Queer Bodies Through Law1412 Words  | 6 Pagesqueer subject. The colonial administration created the category of the queer subject as a result of governance, i.e. through the adoption of Indian Penal Code (‘IPC’) in 1860. Section 377 of the IPC criminalized sexual offense against the order of nature (non-procreative sex). The paper historically draws out Section 377 of the IPC. Through a close reading of the judgment the paper focuses on analysing the limits that the law p oses to a discussion of sexuality. The paper, while recognising theRead MoreEssay on Digital Media and Society5371 Words  | 22 PagesFinal exam study Digital Media and Society Week 1 What this class is about†¦ * Humans exchanging meaning * Through messages, by innovating using devices originally intended for corporate and government data management... computers * The debates about emerging media * How these debates are important to you profession development * You are a†¦ knowledge worker Field labels * New communication technology * New media * Digital media Article: how is work changingRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words  | 656 Pagesmigration numbers is a challenging task. Records of long-distance migration are much more readily available than of short-distance and domestic migrations. But even many long-distance movesâ€â€such as those by ship passengers not traveling in third class or steerageâ€â€were not categorized as migration. Others were not recorded at all. In some cases, authorities did not have the interest or capacity to keep semiaccurate records; in others, migrants purpose- WORLD MIGRATION IN THE LONG TWENTIETH
Friday, December 20, 2019
Pride And Prejudice By Jane Austen - 1061 Words
Throughout Pride and Prejudice (1813) the character of Elizabeth â€Å"Lizzie†comparatively differs from that of her mother, Mrs. Bennet and her younger sister, Lydia. Elizabeth Bennet, Jane Austen’s protagonist was depicted as an intelligent, rebellious and nonconforming woman of the early nineteenth century; a likely prototype of the women’s libber before it became fashionable one hundred years later when women started demanding the right to vote. Intelligent in her own right, Elizabeth had her own thoughts and values and felt she should express herself when the occasion arose, when in fact it was not a socially acceptable trait for women to have in the early nineteenth century. Women, like children were to be seen and not heard. Despite the independent attitude she bore which gave off a disconcertment for her own or her family’s financial wellbeing, â€Å"Lizzie†, ended up conforming to the role expected of her as a woman of her time by agre eing to marry the one man she swore she would never dance with, Mr. Darcy. Elizabeth’s mother Mrs. Bennet was the humorous epitome of a stereotypical middle class woman of the late eighteen hundreds England. She was considered by those in higher statuses as lower class; her loud boisterous behavior lacked a certain ladylike refinement of the upper classes that Mrs. Bennet herself strived for her daughters to attain through marriage. The character of Mrs. Bennet reflected the adherence to the expected roles of women in her time.Show MoreRelatedPride And Prejudice By Jane Austen Essay1724 Words  | 7 PagesThe 18th century novel, Pride and Prejudice, by Jane Austen, is a fascinating book about a young woman’s struggle with family and love. 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The Enlightenment and the Age of Reason, a time where ideas like democracy, secularism, and the rise of developing sciences were making their way across Europe had come to an end.It was replaced with the wave of horror that was the French Revolution, a once minor revolt that escalated into a violent war, concluding with the rise of Napoleon, which whom England fought against the majorityRead MorePride And Prejudice By Jane Austen1384 Words  | 6 PagesNicole Voyatzis Professor W. Acres HISTORY 1401E May 26, 2015 Discussion Paper - Pride and Prejudice Pride and Prejudice written in 1813 by Jane Austen tells the story of The Bennet’s and their five unmarried daughters. The family live as part of the lower gentry in early 19th century England. With that being said, Mrs. Bennet’s primary focus in life is to ensure that all her daughters are married, preferably to wealthy men. 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Austen’s novels critique the life of the second half of the eighteenth century and are part of the transition to nineteenth-century realism. Though her novels were by no means autobiographical, her fictional characters do shed light on the facts of her life and but more importantly, they offered aspiring writers a model of howRead MorePride And Prejudice By Jane Austen914 Words  | 4 Pages Bell 1 Natalie Bell Pedersen English 4 honors 29 February 2016 Pride and Prejudice Essay Jane Austen s novel, Pride and Prejudice, focuses on the social conflicts of England during the 1800s. Elizabeth Bennet and Mr. Darcy fall in love, and face social criticism. Mr. Darcy struggles with the ideology of societal expectations while falling in love with Elizabeth Bennet. After persistent self-reflection, Mr. Darcy overcomes the stereotype of whom he should marry, and marries ElizabethRead More Pride and Prejudice by Jane Austen 1104 Words  | 5 Pagesrate of over 50% from 1970-2010. However, during the eighteenth and nineteenth centuries, marriage was often one of the few choices for a woman’s occupation. Reading Pride and Prejudice by Jane Austen from the twenty-first century perspective might make some matters that are stressed in the book seem dated or trivial. As Pride and Prejudice was set sometime during the Napoleonic Wars, it is only fitting that finding a proper marriage is on the minds of many of the women in the book. Marriage and marrying
Thursday, December 12, 2019
Taxation - Theory - Practice and Law Income and Earning
Question: Describe about the Taxation, Theory, Practice and Law for Income and Earning. Answer: Case Study 1- Residence and Source As per the given case study, Fred shall be taxed on the grounds of being a resident in Australia and as he has resided for more than 11 months before he returned back to England. Due to this fact, his income and earnings from France at the time of his employment in England will also be considered for the purpose of Australian tax assessment. Due to the intricacies involved in the assessment of the issues of the residency, it is likely stay dependent upon the individual personal situations. Although it has to be considered that one cannot put much emphasis on the importance of lucidity in the subject of residency and the immigrants seeking suitable advice in advance of a particular undertaking of the contract or business venture. During the tax evaluation, Fred is considered as the primary resident of Australia being given the fact he has resided for more than 183 days. As per the taxation rules any migrant residing in Australia for more than 183 days either sporadically or incessantly is liable to be taxed. It has to be also noted that Fred holds a lease 12 months. It is also seen that Fred stayed with his wife during that period before returning to his local place due to ailing conditions. As per Australian taxation agency, an individual can only be excluded from tax only when he/she has satisfied the conditions of dwelling outside Australia. The law also states that the person must not have any intention of taking up residence. As per the domicile test, it has been observed that taxation ruling no. IT 2650clearly states that the individuals national state is the place where individual is born until he or she migrates to a separate country and adopts a domicile of their personal choice. According to the case study Fred is a resident of Britain and intends to operate his business in Australia. However in terms of his tenure of stay it is not sufficient as he resided in Australia for more than 11 months and took a house on lease for period exceeding 12 months returning to his native place due to ill health. Based on the aforementioned conditions the residential status of Fred is considered based on his stay at Australia and the residency test further provides the information that the liability of taxes dependent on the situations of his stay. It has to be also noted that if a person comes back to his place of origin then the regularity, occurrence and that tenure concerning those trips can become an important factor. In case the primary reasons for an individuals absence from Australia is due to business, then this fact is not enough to support the claims that the person is not an inhabitant. Moreover, the ties with his family and business in Australia, Fred is liable to be taxed under the Income Tax Act. Case study 2 Ordinary Income I. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The case considers the problems related to realization of capital assets and the scope of exploitation of earnings from sale of property for the presence of minerals in form of capital or ordinary income. Law: the different types of ruling procedure provides a uniform direction in determining whether income of the company is as a result of the profit generated from isolated dealings under subsequent25(1) of the Income Tax Assessment Act 1936 (Arthur 2016). The main components of the isolated transactions are: Such transactions which are included to non-business taxpayers and; Transactions which are outside the ordinary course of business of a tax payer with respect to individual carrying out trade and commerce activities Outcome: As stated by Arthur (2016), the outcome of such a situation states that the taxpayer has to be assessed based on profit generated from the sale of land. These profits are considered as income in nature. It has to be further noted that the taxpayer intended to generate profit by selling the land. Hence, it indicates that the taxpayer never had a sufficient amount of funds to perform mining activities in the land. As per the statement given by Lord of justice, it has to be understood that the owner of an ordinary investment has the choice to realize it so that it taxpayer may act in a higher price when the acquisition is done on it enhanced price and not based on profit. It has been stated as per Sense of Schedule D of the Income Tax Act of 1842, which is further assessable to the income tax act (Mares and Queralt 2015). I. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The aforementioned case takes into consideration several issues, which we are identified as the result of his net income. The case also considers whether any sale of land or subdivision has been used for the purpose of mining activities, which were assessable in form of the realization of capital or in form of ordinary income. Law: Capital Gains Tax: As per the law given by capital gains tax, the gains or loss can be realized if a CGT event takes place or due to any capital gains from assets. As stated under section 108-5(1) of the income tax assessment act 1997 that the origin of capital gains is described as any form of legal equitable right or a property that is not recognized as a property (Samuel 2013). Outcomes: The decision approved by the authority can be cited as the proposition of meager realization of an asset as in an enterprising way on capital. It is to be further understood that the report by common law states that the case prolonged for two days for hearing furthermore the judgment took six days. Additionally, it can be understood that there cannot be a long factual inquiry made into the several activities of the taxpayer or the extensive nature of disputes regarding the accounting and other problems associated with the case. The outcome further indicates that the substantial commercial exercise was a mere capital assets realization (Barnett and Harder 2014). II. FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR The following case study takes into consideration whether the taxpayer was assessable as per the norms of profit on sales of subdivided land listed under section 25(1) or 26(a) or whether it was an incidence of realization of the capital assets. Law: The directions given as per this law offers in determination of proceedings which have occurred from Isolated transactions which are treated as income or assessable under subsection 25 (1) of the Income Tax Act Assessment Act 1936 (Fleischer 2015). On the contrary the rulings is not accountable for application of section 25 A of the capital gains and capital losses under provision (Part IIIA) or Division of Part III. Outcomes: Based on the verdict given by Wilson JJ, Murohy, Gibbs CJ and Mason it was noted that the taxpayer where assessable on the ground of profits which was generated as a result of sale of land as stated under section 25 (1). The High Court further clarified that the profit had exceeded the boundary of realizing a capital asset and the activities, which are constituted in carrying out the business activities based on the land development. The profit sourced from the sale of land was assessable under the second limb of section 26 (a) as a form of profit taking place by any scheme or undertaking. Although as per the statement given by Mason J and Gibbs, the second limb is only operational when section 25 (1) does not take into consideration the profit sourced from gross income (Burke 2016). The outcome is further noted by profits, which was to be computed after subtraction from the gross proceeds as a result of relevant sales value of the land on a specific date when it was ventured in land development business of the taxpayer. III. Statham Anor v FC of T 89 ATC 4070 The aforementioned case relates to questioning of the proceedings which is received as a result of sale of its subdivided lots constituting assessable income either are under listed as per section 25 (1) or 26 (a). Law: Assessable income: As stated by Davison et al. (2016), the selling activities from the origin of the acquired subdivided land was used for the purpose of farming along with proceeds derived from carrying on a business represented any kind of sheer realization of the assets. Outcomes: As per the rulings of federal court the net proceeds sourced from the selling of subdivided land did not constitute of assessable income under section 25 (1) or 26 (a). As per the statement given by Hartigan JJ, Woodward and Lockhart it was further observed that the mere realization of asset with the profit does not mandatorily provide the taxable profit. It was further stated by them that the profit must take place as a result of carrying out business undertaking (Ricketson et al. 2012). Hence, it has to be noted that the mere degree of realization is not responsible for converting it into a business unit are schemes however the amount of realization activities must be taken into account while accessing the nature of undertakings as per (ATC p 4075). IV. Casimaty v FC of T 97 ATC 5135 As per the given case study, it shows the determination of profit arise out of selling of subdivision parts of property which is assessable either under section 25(1) or 25A (Horngren et al. 2013). Law: The aforementioned case falls under the purview of assessable income which outlines the sales of subdivided land obtained initially and utilized for the purpose of farming (Bently and Sherman 2014). The law further questions whether the profits have occurred from the various types of business activities or it is any form of mere realization of the capital assets. Outcomes: As per the rulings of federal court, the earnings were not derived out of any form of commercial subdivision of property or any form of profit making undertaking or scheme. As per the court rulings, it was stated that the profit were sourced from a part of realization of capital asset of the taxpayer. It was further derived from the case that the taxpayer was always involved in conducting his business activities related to fencing and farming along with his sons and wife. However, as per the rulings of the case he did not attempt to bring any sort of action view into the accountability as a partnership asset (Hart Clark and Fazzani 2013). It was also observed the taxpayer did not seek any claim for the business expenses in form of interest, which was taken to repay the various types of cost related to sub divisional overheads. The court further fostered the verdict by stating that the action view was obtained by the taxpayer with the motive of primary production that no profit from s ales is assessable in accordance with the first limb of Section 25A (1). The court further ruled that neither of the second limb of the subsections had any applications as the sales did not take place during the course of carrying on with the profit undertaking scheme. V. Moana Sand Pty Ltd v FC of T 88 ATC 4897 As per the aforementioned case study questions on the viability of section 25 (1) or 26 (a) include the taxpayer assessable income with respect to the amount obtained by taxpayer as a result of the subtraction of the relevant cost to derive the profit as a result of selling of land. Law: The High Court ruled that the guidance in determination of the profit generated from the individual income as to whether they are assessable under section 25(1) of the income tax Assessment Act 1936 (Morse 2013). Although it has to be noted that the rulings did not consider the applicability of section 25A which is as a result of taxpayers capital gains are capital losses under division 6A of Part III are under provision of (Part IIIA) (Fuest et al. 2013). Outcomes: The outcomes generated from various types of court rulings states that the amount received from the taxpayers was because of isolated transactions. The associated relevant profit was further taken into account as income in terms of general concept which is in compliance with the decision passed by High Court in FC of T v The Emporium LTD 87 ATC 4363 and hence it is constituted as assessable income under section 25(1) (Dwyer et al. 2013). As per the given case study, the taxpayers also acquired the land in order to work as well as the sand the land and further sell it to earn profit (Palan, Murphy, and Chavagneux 2013). It was further noted that the profit was generated from restarting of the land activities by the course production board which still formed a part of the assessable profit notwithstanding with the fact that taxpayer had no intentions to dispose the land in the initial stage. It was rather observed that the taxpayer sold the land as and when it became ideal enough for s ubdivision. As per the rulings of the court the profit was also assessable as per second limbs of section 26 (a) as it was derived from the execution of profit-making scheme are undertaking (Morse 2013). VI. Crow v FC of T 88 ATC 4620 The aforementioned case study questions on the applicability of subsection 25 (1) or section 26 (a) of the Income Tax Assessment Act 1936 which shows the operability to include the various factors of assessable income of the taxpayers profit derived from selling off land activities near Hobart (Deegan 2012). Law: Assessable income: The rulings of the law states that the sale of subdivided land was acquired and used for purpose of farming along with the different types of proceeds generated from carrying on a business activity are illustration of meager realization of capital assets Outcomes: As per the decision stated for the case it was clear that the property was utilized in form of a mine for a longer tenure than it was used as a farming business as given in the case. The different types of rulings of the court further suggested that the taxpayer was involved in boring activities for the purpose of purchasing five large blocks of land and subsequently conducting farming activities on the same. It was also observed that at a later stage, the taxpayer decided to sell off some portion of the land and hence he was assessable on the profit for carrying on business relating to development of the land. VII. McCurry Anor v FC of T 98 ATC 4487 The given case questions on the profit accumulated because of sale of land which is assessable under section 25 (1). Law: Assessable income: the law as per the assessable income clearly states that the taxpayers are evaluated under the section 25 (1) of the Income Tax Assessable Act 1936 on the profit from the sale of land. Based on this it was derived as a profit making undertaking scheme (Corones 2014). Although it should be noted that this particular, section is not applicable for sale of property which is acquired on or after 20 September 1985. Outcomes: The outcomes as per the law clearly reflects that the taxpayers had a blood relationship off being a brother and both of them use their own funds and credits financed from bank for the purpose of purchasing land on which their house was built. On the other hand it was observed that the taxpayers cleared their old house for the purpose of constructing three townhouses on the same area of land. As per the rulings of the court, it was stated that if a property acquired during the course of commercial dealing or business with an intention to generate profit from the development of sale, then that venture shall not be considered as an investment. The rule of the court further states that the profit accumulated forms a part of the income [sec 25 (1)] (Campbell 2013). The rulings of the court further states that the in such a situation the taxpayer is considered under the purview of commercial dealings. Hence the taxpayers were not carrying a business activity and the profit derived from tr ansaction that can be considered as a commercial dealings (Sidhu and Christie 2015). Reference List Arthur, G., 2016. Tax files: Taxation duties of executors. Bulletin (Law Society of South Australia), 38(2), p.28. Barnett, K. and Harder, S., 2014. Remedies in Australian Private Law. Cambridge University Press. Bently, L. and Sherman, B., 2014. Intellectual property law. Oxford University Press, USA. Burke, K.C., 2016. Taxing Risky and Non-Risky Compensation: Section 707 (a)(2)(A). Journal of Taxation of Investments, 33(4). Campbell, D., 2013. International joint ventures. Juris Publishing, Inc.. Cohen-Kurzrock, B.A., 2015. What's It Worth to You-A Brief Evaluation of the 2016 Greenbook Consistency in Valuations for Transfer and Income Tax Proposal. HLRe: Off Rec., 6, p.99. Corones, S., 2014. Sector-specific regimes. Thomson Reuters Lawbook Co. Davison, M., Monotti, A. and Wiseman, L., 2016. Australian intellectual property law. Cambridge University Press. Deegan, C., 2012. Australian financial accounting. McGraw-Hill Education Australia. Dwyer, L., Forsyth, P., Spurr, R. and Hoque, S., 2013. Economic impacts of a carbon tax on the Australian tourism industry. Journal of travel research, 52(2), pp.143-155. Fleischer, V., 2015. Two and Twenty Revisited: Taxing Carried Interest as Ordinary Income Through Executive Action Instead of Legislation. Available at SSRN 2661623. Fuest, C., Spengel, C., Finke, K., Heckemeyer, J. and Nusser, H., 2013. Profit shifting and'aggressive'tax planning by multinational firms: Issues and options for reform. ZEW-Centre for European Economic Research Discussion Paper, (13-044). Hart, T., Clark, S. and Fazzani, L., 2013. Intellectual property law. Palgrave Macmillan. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013. Introduction to management accounting. Pearson Higher Ed. Mares, I. and Queralt, D., 2015. The non-democratic origins of income taxation. Comparative Political Studies, 48(14), pp.1974-2009. Morse, S.C., 2013. Startup Ltd.: Tax Planning and Initial Incorporation Location. Fla. Tax Rev., 14, p.319. Palan, R., Murphy, R. and Chavagneux, C., 2013. Tax havens: How globalization really works. Cornell University Press. Ricketson, S., Richardson, M. and Davison, M., 2012. Intellectual property: cases, materials and commentary. LexisNexis Butterworths. Samuel, G., 2013. Law of Obligations Legal Remedies. Routledge. Sidhu, R.K. and Christie, P., 2015. Transnational higher education as a hybrid global/local space: A case study of a Malaysian-Australian joint venture. Journal of Sociology, 51(2), pp.299-316.
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