How to write essay proposal
Managerial Accounting Research Paper Topics
Wednesday, September 2, 2020
Poetry Criticism Essay
?Compose a basic energy about the sonnet INCENDIARY by Vernon Scannell. You should remark on subject, word usage, tone and structure. A flammable is a bomb which sets things ablaze, which gets over the possibility that the kid resembled a risky weapon, prepared to detonate whenever. This sonnet is about a kid who sets a homestead ablaze with the expectation that he gets the consideration he has been aching for. In the main line, the artist portrays the kid to have a face ââ¬Å"like pale cheeseâ⬠. This metaphor is delineates the kid to look very wiped out and powerless. We promptly have sympathy and understand that the kid is neglected. The artist additionally portrays the kid to have ââ¬Å"burnt-out little eyesâ⬠inferring that, concerning fire, his eyes have ceased to exist indicating that he has lost expectation. The fire was immense, bubbling and all-expending, as suggested in this statement: ââ¬Å"As bold furious and colossal, as red and gold and kooky yellow. â⬠This recommends the fire was a large number of hues ââ¬Å"red, gold and wacky yellowâ⬠. It was additionally strong, savage and incredibly enormous ââ¬Å"Brazen, wild and hugeâ⬠. The word kooky additionally proposes it being, wild or wild. The writer shows the degree of harm brought about by the fire through the statement ââ¬Å"spoiled 3,000 guineasâ⬠worth of harvests. The way that he utilizes ââ¬Å"guineasâ⬠could suggest that the sonnet was set some time prior. Scannell depicts the scene as startling and exceptionally harming: ââ¬Å"Is alarming as a reality and a metaphorâ⬠. He depicts the flares as ââ¬Å"flame-fanged tigersâ⬠. This is an allegory wherein the blazes are contrasted with tigers; wild creatures which are seen as gooey and fierce. These enormous blazes are supposed to be ââ¬Å"roaring hungrilyâ⬠. The utilization of the word ââ¬Å"hungrilyâ⬠suggests that the blazes are expending while the utilization of the word ââ¬Å"roaringâ⬠is a likeness in sound demonstrating that the fire was uproarious. The peruser no longer has a feeling of sympathy towards the kid since he has caused so much irreversible harm. The sentiment of antagonistic vibe is elevated through this statement: ââ¬Å"And alarming too that one little kid should set the sky ablaze and stifle the starsâ⬠. This utilization of exemplification depicts the picture of the huge measure of smoke ascending so high that it shut out the stars. This might be another sign of lost expectation as the light of the stars is not, at this point obvious. The writer by and by attempts to cause us to feel sorry for the kid: ââ¬Å"Such thin appendages and such a little heart which would have been content with one little kiss had there been anybody to offer thisâ⬠. This statement indeed presents the subject of disregard. His ââ¬Å"skinny limbsâ⬠show that he is malnourished. The kid is aching for ââ¬Å"one warm kissâ⬠which gives the peruser a thought of his intentions. He is likely looking for consideration, with an end goal to be cherished. The sonnet doesnââ¬â¢t have a specific rhyme plot anyway rhyming couplets seem multiple times all through the sonnet, one of them showing up toward the end. Like this, the writer stresses explicit lines in which he might need to be especially ground-breaking. At the point when a sonnet finishes along these lines after not having a lot of rhyme all through, it can make it all the more sincerely moving. Because of the absence of accentuation and the impact of the rhyming couplets that show up, the tone is very quick which conceivably demonstrates the short measure of time wherein the ranch burst into flames. It might likewise make an energetic environment to breath life into the vitality of the fire. In this sonnet, Scannell utilizes a misrepresented however conceivable case of what a kid may do when the person in question is neglected. Through this he attempts to show us the outcomes and threats of disregarding youngsters and the frantic estimates they may go to.
Saturday, August 22, 2020
Virtue of Aquinas and Machiavelli Essay Essays
Goodness of Aquinas and Machiavelli Essay Essays Goodness of Aquinas and Machiavelli Essay Goodness of Aquinas and Machiavelli Essay The authorââ¬â¢s end in this paper is to quantify the meaning of uprightness fitting to Aquinas and analyze/balance that with Machiavellian ideals. Following this rating the essayist will attempt to dishonor Machiavellian uprightness as being shallow and outlandish. Trusting on request 55 from the Summa Theologiae and grouped sections from The Prince. the author would like to put a strong and solid articulation against Machiavelli. It is insufficient to make out of Aquinas without first adverting Aristotle and the relationship Thomas Aquinas had with his work. Aristotle composes at extraordinary length of the human great. The useful for grown-up male. blending to Aristotle. is a functioning utilization of those modules which separate grown-up male from the rest of nature. viz. ground and will. which are recognizable from lower modules, for example, feeling or response. One standard that significantly affected Aquinas was Aristotleââ¬â¢s hypothesis that the good virtuousnesss are each a standard of two restricting human characteristics ( which is the manner by which the mean individual measures moral thought processes today whether they are witting of it or non ) . Fearlessness is found among cowardliness and imprudence. generousness among miserliness and lavishness. The most noteworthy useful for Aristotle is found in the consideration of truth. he accepted this was the most elevated bit of manââ¬â¢s nature ; that it was so a result of its trust on manââ¬â¢s psyche and ground. Thomas Aquinas took the thought of truth a splendid measure farther by battling grown-up male. through looking for his definitive terminal. as take separating in the very idea of God. For Aquinas this commitment is the territory of Grace. A person in the area of Grace has certain forces. these are alluded to as virtuousnesss. All the more explicitly they are imbued virtuousnesss that can be isolated into two recognizable sorts: Theological virtuousnesss and Moral ( or Cardinal ) virtuousnesss. Before diging unnecessarily significantly into the points of interest of these virtuousnesss it is of import to set up some land work. Thomas Aquinas characterizes excellence as ââ¬Å"a great wont bearing on activityâ⬠. We can other than partner this definition to a decent module. viz. wont. Natural for the build of temperance is propensity. Propensity blending to Thomas can be inside the characteristic request or raised to the Divine by Grace. Propensities are viewed as ââ¬Å"stable dispositionsâ⬠. or then again characteristics. that manage the modules to move a specific way. Propensities can be injected or gained relying upon the module. Of class non each wont is an ethicalness however just one that directs a module. through the use of ground. close to the great ; the great being the Ultimate terminal or the Beatific Vision which anticipates us when our life here on Earth is finished. Aquinas makes a cardinal point about virtuousnesss. The cardinal point made is between what Aquinas alludes to as the injected virtuousnesss ( those which are undeniable and work in us without intercession from the modules of grown-up male ) and the procured wonts. At the point when these procured great wonts become normal example for us we consider them our ââ¬Å"second natureâ⬠. Our second nature drives our activities to faultlessness. Essential and completely important for the improvement of our second nature are ground and will. our brain. The implanted virtuousnesss. on the different manus. are a blessing from God and are subsequently called extraordinary on the grounds that they rise above ground and will ; they are endowments which we can non uninhibitedly get or run. Among these mixed blessing virtuousnesss are two sorts: the first are the Theological virtuousnesss ( Faith. Expectation. furthermore, Charity ) which are concerned straight with God and our definitive terminal. which are independent by ground. The philosophical virtuousnesss gracefully grown-up male with the adoration for God and learn us His will. The second and lesser of the imbued virtuousnesss are the good virtuousnesss. The good virtuousnesss are worried about human activity and non with God himself. All the more explicitly they are worried about human conduct. The four good virtuousnesss ( which are other than called Cardinal virtuousnesss ) are Prudence. Courage. Restraint. what's more, Justice. Where the Theological virtuousnesss are integrated with the powerful. the Cardinal virtuousnesss are related with the normal universe. Among the four Prudence is the most elevated since it is connected with ground. The standard demonstration of Prudence is the executing of right or great ground. Judiciousness directs our ground. Instances of this are practical insight and the capacity to cover with the sudden in a decent way. Grit is worried about the capacity to cover with what is agonizing or disagreeable. Balance is related with the driving forces and yearnings for what is pleasant and in the long run Justice towards the desire of individuals. Accentuation must be had on the cardinal effect between the two kinds of virtuousnesss. Philosophical virtuousnesss ( covering with the mysterious ) and Cardinal virtuousnesss ( worried about the normal ) . An ethical uprightness by definition stays away from limits by way of the use of human ground. the religious virtuousnesss rise above ground. The otherworldly and common virtuousnesss are interconnected as Aquinas clarifies: ââ¬Å"Grace ( the mysterious ) does non destruct yet expands upon natureâ⬠. At last human manââ¬â¢s modules can be depicted as holding ground which is illuminated by religion ; this hoists grown-up male into limitlessly higher fields than different creatures. After adequate talk and record about Aquinas and prudence we go to a villas. About 400 mature ages therefore another thought rises with the profound and broke ( some would state significantly cracked ) head of Machiavelli. a grown-up male who keeps on offering so much exorbitantly such a large number of slimey legislators over the Earth. Machiavelli and his situation on the human status and all the more explicitly human ethicalness in footings of the political grown-up male is the second region of our test. Preceding Machiavelli the situation of a political pioneer ( or Prince. as alluded to by Machiavelli ) was entirely different than his ain perusing. A Prince and his capacities in regards to political approval were seen as legitimate only if the applying swayer had a solid good character and was an idealistic person. A swayer was seen as making great just when he looked for the great. Rulers needed to pick up the option to be obeyed and regarded. This situation of a swayer is known as a ââ¬Å"moralistic authorityâ⬠and is actually what Machiavelli reprimands in his work titled The Prince. In making The Prince. Machiavelli looked to snuff out so current positions ( or if nothing else present a fundamentally extraordinary position ) of political approval. Machiavelli lectured that there is no ethical balance on which to pass judgment on the contrast between right or illegal usages of intensity. Or maybe. whoever has power has the option to order ; since goodness does non ensure power and the great individual has no more approval only in light of the fact that he is acceptable. Great or ethical quality is ineffectual in the procurement and care of intensity. Clearly this position is in dull battle with the contemplations of a moralistic political perfect. For Machiavelli the simply existent worry of the political swayer is the obtaining and care of intensity totally and non the benefit of all of the network. Righteousness. as had been instructed by the logicians going before Machiavelli. is actually much of the time incongruent with his impression of strong use of intensity. This is so in light of the fact that the individuals who are eager to use strategies with no ethical reinforcement are sure to toss out he who acts fitting to his uprightness and is reluctant to utilize other. improper strategies. Blending to Machiavelli the solitary certainty that a ruler can show signs of improvement of the strains of political relations is on the off chance that he is willing and prepared to go against temperance when vital. This sort of swayer must non be low to using strategies, for example, killing. distortion. join. use. furthermore, some other way of shameless conduct he sees fit if certain condition of affairss require it so as to keep ( or expansion ) power. For Machiavelli it is decisively this assault to sentiment that he sees as the ââ¬Å"virtuesâ⬠of driving. The utilization of any way important to acquire and keep power is righteousness. Through this intense assault to sentiment we are given an entirely new profit for excellence and ostensibly humankind itself. With this new vision of political guideline. cleansed of any ethical impacts. we are given an entirely new assault to the practicing of intensity. It is presently established in the establishments of de-lectured political relations. This new and daring assault to ââ¬Å"power politicsâ⬠is actually what Machiavelli calls uprightness. Machiavelli utilizes this new develop of goodness to make reference to an extent of characteristics a ruler will happen important to get. so as to ââ¬Å"maintain his stateâ⬠and to ââ¬Å"achieve extraordinary thingsâ⬠. the two necessities of intensity for him. This makes violently certain that there is no likeness between traditional Christian uprightness and Machiavellian ethicalness. One can subsequently summarize Machiavelliââ¬â¢s position of what it is to be a prudent individual all things considered: A sovereign regardless of anything else must get a ââ¬Å"flexible dispositionâ⬠. A swayer must be fit for exchanging his/her activities from great to underhanded and back again ââ¬Å"as karma and fortunes dictateâ⬠. Definitely how does Machiavellian goodness influence the practicing of intensity? So as to answer this request we should dissect another cardinal standard of his ethicalness.
Friday, August 21, 2020
Research Project Essay Example | Topics and Well Written Essays - 1250 words
Research Project - Essay Example As it were, with time, creatures and people have figured out how to come to terms with the plant realm, just as have comprehended that significance of saving the equivalent because of the developing degrees of ecological contamination on the planet. Carsonââ¬â¢s book Silent Spring is a token of this very concurrence between plants, creatures and people and how individuals must make it their central goal to keep up the degree of harmony and quiet inside society for a long time into the future by safeguarding the earth and spreading mindfulness with respect to the equivalent. Opportunity has arrived to ask ourselves, how could it be that we can improve this world a spot? We should investigate the earth around us and start from that point. Plants and trees structure a significant part of life; they furnish us with oxygen just as nourishment. Simultaneously be that as it may, we 'tend to over use the nature of the little vegetation that is accessible so as to make most extreme use as far as cooking, eating just as every other type of utilization. This is finished by including synthetic substances like pesticides and composts to plants so as to guarantee that they are avoided being eaten by vermin or thrive and become quicker. In any case, this mentality towards a speedier creation level has prompted a lot of disturbance as clarified further, and should be held under tight restraints. The American ecological development started firmly after Carson pushed the equivalent through her book with respect to the inordinate utilization of pesticides and composts on plants world over. In spite of the fact that these items are utilized to clean yields and ensuring those plants are liberated from irritations and creepy crawlies, Carsonââ¬â¢s letters (which are additionally a piece of the book) talk about how these items have been making sick impacts nature on the loose. Pesticides like DDT have brought about executing winged animals and creatures that draw close to these plants, hence hurting the earth. Additionally, over the top utilization of these items has likewise prompted the disappointment in development of an enormous number of harvests. (Radford, Tim) As these pesticides become blended in with the plants, utilization of the harvests by individuals has likewise driven them to fall prey to maladies and afflictions causing long haul harm. The entirety of this has antagonistically influenced the whole natural pecking order or web. It must be comprehended that developing these harvests is an enormous piece of farmerââ¬â¢s creation in the nation and can't be halted as it will influence the whole monetary cycle; then again be that as it may, the earth is getting hurt with the wild utilization of manures and pesticides. Something must be done to keep these plants from biting the dust or from winged creatures and creatures, just as people, from devouring them and falling wiped out. (Berenbaum, May) Carson expresses, In Florida, two kids found a vacant pack and utilized it to fix a swing. Presently them two passed on and three of their mates turned out to be sick. The pack had once contained a bug spray called parathion, one of the natural phosphates; tests set up death by parathion harming. (Carson, Rachel) These lines are sufficient to inform the peruser regarding the feeling that has been set in causing others to acknowledge that it is so essential to accomplish something that may change the condition of the earth around us. To improve the world a spot, most likely, steps should be taken to guarantee that mindfulness is spread with respect to how much the environment is being
Thursday, June 4, 2020
How to Write a Successful Personal Statement
The Hook The personal statement is an integral part of a job or school application because it showcases the applicantââ¬â¢s personality in an intimate way. The resume is a list of objective accomplishments and successes that the applicant has earned, but the personal statement highlights passion and aspirations that cannot be listed in simple bullet points. Although the personal statement should further boost the applicantââ¬â¢s strengths and qualifications for the program, it should not be a summary of the resume. A successful personal statement is one that tells a story which ties the personââ¬â¢s history and life events to their current desires and future goals if accepted into their applied program. Although there is no cookie cutter approach to drafting the perfect personal statement, it should be a concise essay that gives specific anecdotes leading up to your desired career path, explains why you would be a good fit in this field and ultimately demonstrates your capacity to ex ceed at the position you are pursuing. The Hook The first chunk of the personal statement should be captivating enough to hook the audience and convince them to continue reading. A helpful way to introduce the personal statement is to provide a short story or experience from your past that has steered you toward your desire to apply to the selected program. A unique story can help differentiate you from others not only because it is an unexpected aspect of your application but also because you steer away from simply listing your achievements that admission readers already acknowledged from your resume. Some examples that I have read include describing the joys of holding a lemonade sale initiating the desire for one to attend business school or encountering the power of medicine in a life-threatening event encouraging one to attend medical school. Stories portray passion and motive far better than a resume can and readers appreciate an engaging story after having read so many essays about other applicantsââ¬â¢ academic successe s. Supporting Paragraphs with Evidence The next chunks of the essay should be about the strengths that you can bring to this particular field. Admission readers will know about your intelligence and studious nature from your academic successes, but the personal statement is a place to capitalize on other personality traits that are important for the field you are entering but may not be translated well from your resume. Strengths such as your creativity, your attention to detail or your communication skills can be highlighted in your personal statement. These are skills that are crucial in the workforce or classroom because selection committees look for someone who can work well with the other admitted applicants and bring a fresh perspective to the mix. Writing about one or two of your strengths in a humble way will show readers that you are a well-rounded applicant who understands that the position you are applying for requires more than good statistics and grades. The Conclusion The conclusion of the essay should convince the reader that you are capable of excelling in the field that you have chosen. If this is a statement for a specific company or position, moreover, it can be tailored to this program so that it shows your enthusiasm. Doing research on the programââ¬â¢s website to find their mission or values can be advantageous so you can describe how your strengths align with theirs. The last part of the essay should tie your application together- it should supplement your resume by detailing your personality and passion behind your successes. Providing an anecdote followed by your personality strengths allows the admission readers to obtain a more comprehensive view of your application and the conclusion of your essay should solidify your desire and ability to succeed. Above all, the personal statement should be an accurate and humble representation of who you are. Admission readers have read countless essays and are easily able to distinguish those that are honest from those that are boastful. Remember your desire and motive for the field you have chosen and let that speak through your essay!
Sunday, May 17, 2020
Is Belgium A Nation Of The International Market Through...
Belgium becomes a nation that creates a foothold in the international market through colonization in Congo. Even though the exploitation was ramped throughout all the colonies, Congo might have been the most extreme case of exploitation. Through the exploitation of the Congo lands, and the government deeming most of the rain forest ââ¬Å"uninhabitableâ⬠those lands were turned over to the Belgium government and the resources were exhausted in that area. As the rubber vines would dry up and die the expectation output from the Belgium government remained the same. In fact it was well documented that government officials gave the green light to allow harsh punishments to be administered on to the villagers if they were short on the amount of rubber that was produced. ââ¬Å"Soldiers killed gathers or sometimes their families as punishment for not meeting their quotesâ⬠(Gilbert and Reynolds 279). The brutality of the soldiers methods were barbaric, ââ¬Å"to show that [ the soldiers] had not stolen or wasted the ammunition [the soldiers] were expected to bring back the hands of their victimsâ⬠(Gilbert and Reynolds 279). With the diminishing supply of rubber in the Congo the harsher the punishment was being distributed to the African people in the Congo, and King Leopoldââ¬â¢s Free State was losing money. As the demand rose and the supply was diminishing many of the ââ¬Å"villages fled into the forestâ⬠(Gilbert and Reynolds 279) while others would rebel against the Belgium government, and hostilitiesShow MoreRelatedThe European Colonization Of Africa1461 Words à |à 6 PagesThe European colonization of Africa, also known as the Scramble for Africa, Partition of Africa, or Conquest of Africa, occurred between the 1870s and 1900s, and was the invasion, occupation, colonization, and annexation of African territory by European powers during a period of New Imperialism. European control of the continent increased from 10 percent (1870) to 90 percent (1914), with only three territories, Saguia el-Hamra, which was later integrated into Spanish Sahara, Ethiopia and LiberiaRead MoreColonialism Of Afric A Continent Dependent On International Aid1826 Words à |à 8 Pagesbe the poorest and least developed lands in the world, which is puzzling due to its wealth of natural resources. The land is riddled with corruption, poor living conditions, disease, and famine. Most would argue it is a continent dependent on international aid. While others contend it is a directionless land unable to recover from the generations of colonial rule. The bearing of colonialism had some devastating effects on the land and its people, it also gave way to some really monumental stridesRead MoreScramble Africa And The Aftermath Essay2328 Words à |à 10 PagesScrambling Africa and the Aftermath. One common phenomenon between many nations of the world is the colony. The United States, Canada, South Korea, Niger, India, Kenya, Australia, and the Republic of South Africa and more shared the pros and cons of colonial systems. They are all former colonies to the extent that India, Nigeria, South Africa, Australia, Canada, and New Zealand are members of the Commonwealth, they are former colonies of the United Kingdom and they all continue to concede the nominalRead MoreA Time Of Colonization Of The African Continent By European Power1537 Words à |à 7 PagesA time of expeditious colonization of the African continent by European power is better known as ââ¬Ëthe scramble for Africaââ¬â¢. The European nations involved in the scramble were Germany, France, Britain, Belgium, Portugal, and Italy. The economic, social, and military evolution Europe was going through at the time allowed for this to happen. In 1870, only 10 percent of Africa was under European control. However, ove r time European rivalries intensified which caused a mad scramble to rule as much ofRead MoreThe Effects of Colonization on Various African Countries Essay1383 Words à |à 6 Pagesdecisions without taking into account how society got to that point, and the situation of society when power was transferred would be asinine. The effects of colonization on various African countries through border setting and defining ethnic groups, the morphing of ethnic group disputes into class-based struggles, and the stunting of economies through failure to diversify national economies is intrinsically linked to the paths followed by leadership after attaining independence. Previous to colonialRead MoreColonization of Africa1542 Words à |à 7 PagesConquests, colonization, the slave trade, and the spread of consumerist society have shaped and formed the grounds for which developing countries find themselves today. The countries of the developing world subjected to colonialism have been faced with a number of impediments throughout the years which have hindered social and economic growth, and laid the foundation which bred cultural conflict. Colonialism, however, too bought Western civilization and all its attractions to underdeveloped countriesRead MoreThe Recent Bloody History of Rwanda, Uganda and Congo1690 Words à |à 7 Pages(Carayannis, 2003). With the governing of Mobutu the two armies controlled the camps as they reorganised. The civil war continued as the neighbouring Rwanda, its government and local Banyamulenge were attacked by the armies in Zaire and they attacked back through a rebellion (Carayannis, 2003). When the armies of the refuge e camps in Zaire were conquered by this rebellion Laurent-Desire Kabila employed as the leader of the Congolese under the Alliance des Forces Democratiques pour la Liberation (AFDL) andRead MoreWhy Is It That Europe Colonized Africa and Asia2901 Words à |à 12 PagesReasons why Europe Colonized Asia and Africa and not the Other Way Round Studentââ¬â¢s Name: Institutional affiliation: Colonization is the governing influence, control or acquiring partial or full political control past another country, occupying it with foreign settlers and manipulating it economically. It also is when a group or society of people migrates from one area to another but keep their original homeland language and culture. Colonialism is establishment and preservationRead MoreColonization and the First Globalization2299 Words à |à 10 PagesClayton Partridge World History to 1750 Professor Schultz Colonization and the First Globalization In order for one to gain a better knowledge of how terrestrial and ocean colonization unfolded in the Americas, Siberia, Africa, and China, a person must first understand the definition of colonization. Simply put, colonization is an ongoing process of control by which a central system of power dominates the surrounding land and its components. This means that a foreign government moves intoRead Morecolonialism1163 Words à |à 5 Pagescentury that explorers opened its interior. And it was only in the last quarter of that century that land-hungry Western European powers divided among themselves, Africa south of the Sahara. At an international conference in Berlin in 1884-1885, representatives of the colonial powers Britain, France, Belgium, Portugal, Germany and Spain convened to iron out their territorial claims. An agreement was reached on boundaries which sowed the seeds for many bitter tribal conflicts which continue to this day
Wednesday, May 6, 2020
Essay on Hate Speech is the Price We Must Pay for Freedom...
Living in the United States we enjoy many wonderful freedoms and liberties. Even though most of these freedoms seem innate to our lives, most have been earned though sacrifice and hard work. Out of all of our rights, freedom of speech is perhaps our most cherished, and one of the most controversial. Hate speech is one of the prices we all endure to ensure our speech stays free. But with hate speeches becoming increasingly common, many wonder if it is too great of a price to pay, or one that we should have to pay at all. Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech,or of the press: or the right of the peopleâ⬠¦show more contentâ⬠¦After a conviction in a lower court for offensive speech, and an affirming decision by the Supreme Court, the fighting words doctrine was born. It is worth noting that the fighting words doctrine has not been extended to written works. If someone were t o put the exact same thing in a book or an advertisement it could not get the fighting words classification. This is because the expression needs to ââ¬Å"incite an immediate breach of peaceâ⬠and to date no written material has lived up to this standard; the court is looking for a true ââ¬Å"verbal attackâ⬠. It would seem that in the wake of the Chaplinsky ruling that a hate speech would be a very difficult, if not impossible thing to pull off. So how can the Ku Klux Klan have a rally two days before Martin Luther King Day? And according to one Klan leader, ââ¬Å"Protesting the holiday and ââ¬Å"Celebrate Robert E. Lees birthday and talking about Americanism, as opposed to Karl Marx and the philosophy of Martin Luther King. Well also talk about American sovereignty, imbalance in immigration and the loss of jobs to immigrants, (Associated) Surely during a gathering like this there will be a lot more offensive things said than someone being called a dammed fascist. The reason groups can get away we these types of meeting has made possible in part by the decision in the case Village of Skokie v. National Socialist Party (1978) Most hate groups look to schedule rallies and marches inShow MoreRelatedThe Westboro Baptist Church, A Radical Christian Group1533 Words à |à 7 PagesThe Westboro Baptist Church is a radical Christian group known for their hate. They often protest Military funerals with signs that read ââ¬Å"God hates Americaâ⬠along with other various and more vulgar signs. Even though they are a widely disliked group, they have been protected by the first amendment. Which has led to many debates and even a case in the supreme court on whether or not their protest against America and her people should be protected by this amendment, Hopefully that question will beRead MoreThe Ballot Or The Bullet Speech1354 Words à |à 6 PagesThe Ballot or the Bullet speech addressed by Malcolm X, a well-known black nationalist, sought to persuade those of color that the only way to overcome the civil-rights struggle was to give it a new explanation, being the ballot or the bullet. Throughout the speech he expresses his deep dismay in the black communityââ¬â¢s ongoing conflict of political oppression, economic exploitation, and social humiliation. Through ethos, logos, and pathos Malcolm made his audience re-evaluate their existing visionRead MoreThe Civil Rights Movement : Martin Luther King Jr. Essay1690 Words à |à 7 PagesMartin Luther King Jr. gave the ââ¬Å"I have a dreamâ⬠speech and explained how he saw the world through the eyes of an African American in 1963 that still echoes through the modern era. He was trying to persuade us to believe that a change of oppression towards blacks is achievable through nonviolence. A gunshot will challenge the peaceful speech for many followers. (Kagan, 1996)This rhetorical analysis will be covering the Kairos of Martin Luther Kingââ¬â¢s speech. Thesis: Despite Martin Luther King Jr.ââ¬â¢s riskRead MoreA Brief Note On Spam And Its Effects On The Internet2478 Words à |à 10 Pagesthe one sending it, then you cannot find someone who doesnââ¬â¢t hates spam. Spam has taken over the internet totaling at almost 90% of all email and 5% of all internet traffic. You arenââ¬â¢t the only one who hates it, there have been laws passed, groups that try and stop it, and we just havenââ¬â¢t done anything right to prevent spam as it proves to be arduous; this problem is a nuisance that must be taken care of and there are correct steps we need to take to prevent this pandemic from getting even moreRead MoreA Call For Gun Control1543 Words à |à 7 PagesA Call for Gun Control America s love for guns can be traced back to when we were a young country trying to settle the frontier. Guns played a vital role in the daily life of isolated pioneers, whose survival was often dependent on one s ability to protect oneself, hunt for food, and on occasion used for sport. Guns were a necessary evil. Yet when towns became established and the amenities of a citified society emerged, people continued to keep and use their weapons. Today the issue of whetherRead MoreEssay on Dangers of the War on Terrorism2787 Words à |à 12 Pagesmaintain our freedom. These ââ¬Å"realâ⬠wars are fought under different set of rules, governing everything from Presidential Powers to civil rights of our citizens. Everyone gets concerned and has an opinion when the term ââ¬Ëwarââ¬â¢ is used in this manner. ââ¬Å"War on Terrorismâ⬠would first seem to be used in the metaphorical sense to define our determination to stop terrorism, but out efforts and definitions have made this a ââ¬Å"realâ⬠war. We have paid with the lives of many soldiers and continue to pay with bloodRead More Myth of Propaganda in the Balkans and Rwanda Essay6707 Words à |à 27 PagesPropaganda in the Balkans and Rwanda War and conquest have been among the most enduring traits of humankind throughout the ages. While we would all like to believe that we are, by nature, a peaceful species, we still understand there are some things worth fighting for, and given the appropriate context, there are some things worth killing for. As reasoning beings, we hope that if violence is the only option it is for a clear and legitimate purpose. That is why it was so confounding to hear of suchRead More Copyright in Cyberspace Essay4853 Words à |à 20 Pagesan authorââ¬â¢s publications. I argue the contrary. Cyberspace can and will become the subject of some sort of regulatory force. We are compelled to erase anarchy from the confines of cyberspace. We are impelled to protect the laws of copyrightââ¬âthe laws of real space can and should be made to apply to cyberspace. We have the technology and insight to do so. Now we must begin the process of breaking the code of lawlessness and replacing it with th e code of order. The Social Value of Copyright Read MoreWho Am I Am A Student2458 Words à |à 10 Pagestime job, I have learned to juggle and somewhat manage my time in a more productive manner. My week consists of school, work, school, school, school, work, work, and somewhere in between, sleep and eating come to par. 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Tuesday, May 5, 2020
Case study Capital Gains Taxs
Questions: Case study 1: Capital Gains TaxDave Solomon is 59 years of age and is planning for his retirement. Following a visit tohis financial adviser in March of the current tax year, Dave wants to contribute funds tohis personal superannuation fund before 30 June of the current tax year. He has decidedto sell the majority of his assets to raise the $1,000,000. He then intends to rent a cityapartment and withdraw tax-free amounts from his personal superannuation accountonce he turns 60 in August of the next year. Dave has provided you with the followingdetails of the assets he has sold: (a) A two-storey residence at St Lucia in which he has lived for the last 30 years. He paid$70,000 to purchase the property and received $850,000 on 27 June of the current taxyear, after the real estate agent deducted commissions of $15,000. The residence wasoriginally sold at auction and the buyerplaced an $85,000 deposit on the property.Unfortunately, two weeks later the buyer indicated that he did not have sufficientfunds to proceed with the purchase, thereby forfeiting his deposit to Dave on 1 May ofthe current tax year. The real estate agents then negotiated the sale of the residence toanother interested party. (b) A painting by Pro Hart that he purchased on 20 September 1985 for $15,000. Thepainting was sold at auction on 31 May of the current tax year for $125,000. (c) A luxury motor cruiser that he has moored at the Manly Yacht club. He purchased theboat in late 2004 for $110,000. He sold it on 1 June of the current tax year to a localboat broker for $60,000. (d) On 5 June of the current tax year he sold for $80,000 a parcel of shares in a newly listedmining company. He purchased these shares on 10 January of the current tax year for$75,000. He borrowed $70,000 to fund the purchase of these shares and incurred$5,000 in interest on the loan. He also paid $750 in brokerage on the sale of the sharesand $250 in stamp duty on the purchase of these shares. Dave has contacted the ATOand they have advised him that the interest on the loan will not be an allowablededuction because the shares are not generating any assessable income.Dave has also indicated that his taxation return for the year ended 30 June of the previousyear shows a net capital loss of $10,000 from the sale of shares. These shares were the onlyassets he sold in that year. (a) Based on the information above, determine Dave Solomons net capital gain or netcapital loss for the year ended 30 June of the current tax year. (b) If Dave has a net capital gain, what does he do with this amount? (c) If Dave has a net capital loss, what does he do with this amount? Answers: Introduction Capital gain is not only for rich peoples, it is also for middle class peoples who are holding any capital asset and sale it during the year. It is just one of the other source of income like income from salary, income from house property and other sources (Burkhauser, Hahn, and Wilkins 2015). Capital gain in Australia is determined as per various guidelines given by Australian Tax Authority (ATO). Discussion Capital gain is the difference between Net sales Consideration and Cost of Acquisition. It is derived from deducting Cost of Acquisition from Net sales Consideration. Net sales consideration is obtained by subtracting expenses on sale from Gross sales consideration. Cost of acquisition includes all other charges required for bringing the asset into existence (Harding 2013). Capital gain is taxable in the year in which asset is sold Capital asset means any asset, which is not held in the ordinary course of business for sale. It does not include personal property held like clothes, furniture etc. However, jewellery and archeological collection is not included in the definition of capital asset (Alvaredo et al. 2013). Capital assets are of two types: Short-term Capital asset- Capital asset held for less than 12 months. Lon Term capital Asset- Capital asset held for more than 12 months According to ATO, There are three methods for computing capital gain: Indexation method- This method is applied if capital asset is acquired before 21st Sept 1999 and is a long term capital asset. In this method Customer Price Index (CPI) is used for computing capital gain. Indexation benefit is available until Sept 1999. Discount method- This method is applied long-term capital asset acquired after 21st Sept 1999 and is a. 50% discount for individual and 33.33% for super endowment fund. Residual method- This is applied for gain derived from sale of short-term capital asset (Woellner et al. 2012). There are various capital assets, gain on sale of which is exempted from capital gain tax, such as residential house, motor car, collectables valuing less than $ 500, personal affect items etc. Part a) Computation of Capital Gain (a) In this problem, Mr. Dave sold his residential house for $ 850000 in the current year, which he purchased almost 30 years back for $ 70000. Advance money forfeited because of previous agreement is treated as income from other source as per ATO. Mr. Dave is not liable to pay CGT on sale of two-storey residence as capital gain on sale of residential house is exempted since he has lived there for more than 5 years. b) Painting was sold for $125000 in the current year, which was purchased for $ 15000 almost 30 years ago. Indexation method will be applied here since it was acquired before 21st September 1999 Net sales Consideration 125000 Less: Indexed Cost of Acquisition (15000*123.4/71.3) 25961 Long Term capital gain 99039 (c) Motor Cruiser, was sold in the current year for $ 110000 that was purchased in 2004 for $ 60000. Discount method shall be applied here as it was acquired after 21st September 1999, Net sales Consideration 60000 Less: Cost of acquisition 110000 Long Term capital Loss 50000 (d) Shares that was sold on 10th January of the current year and was acquired in 5th June of the current year. Therefore, the shares are short term as it were held for less than 12 months and so residual method will be applied. Gross Sales Consideration 80000 Less: Brokerage 750 Net Sales Consideration 79250 Less: Cost of acquisition 75000 Stamp duty on purchase 250 Short Term Capital Gain 4000 So, Total capital Gain of Mr. Dave is given below: $ Long-term capital gain on sale of Residential House Nil Paintings 150961 Long-term capital loss on sale of Cruiser (50000) Short-term capital gain on sale of Shares 4000 Set off of Capital Loss bought forward from previous year (10000) Long term capital gain 94961 Part b) Treatment of capital Gain Net Capital gain is the summation of all capital gain and loss derived during the year and after adjusting capital loss of previous year, which could not be set off during the previous year and so bought forward to the current year. Since, Mr. Dave has long-term capital gains of $ 94961 he is required to pay tax during the current year. He can also contribute toward personal superannuation fund. He has to preserve different credentials when any noteworthy operation occurs like transaction receipt, court case expenses, everyday expenditure relating to upkeep, expenses relating to stamp duty and brokerage on purchase or sale of capital asset, interest on loan taken to acquire capital asset (Faccio and Xu 2015). Part c) Treatment of Capital Loss Net Capital loss arises when capital loss during the year exceeds capital gain during the year or if there is no capital gain during the year. Capital loss can be set off only with capital gain and not with any other source of income. Short-term capital loss can be set off with short-term capital gain as well as long-term capital gain whereas long term capital gain can be set off only with long term capital gain and cannot be set off with Short term capital gain. Capital loss not set off during the year can be carried forward for indefinite period of time and set off only against capital gain and not from any other source. Assessee cant decide on whether to set off his/her capital loss during the current year or not. If he has a capital loss then he must set off if there is a capital gain otherwise the capital loss will be lapsed. Conclusion In short, it can be concluded that Capital gain is assessable as income of the year and Capital gain tax is payable on it. Mr. Dave is required to pay capital gain tax as he has capital gain during the year. He can also adopt various tax planning and save payment of CGT (Ehling et al. 2013). Capital gain tax is one of the major source of income of Australian Government. References Alvaredo, F., Atkinson, A.B., Piketty, T. and Saez, E., 2013.The top 1 percent in international and historical perspective(No. w19075). National Bureau of Economic Research. Burkhauser, R.V., Hahn, M.H. and Wilkins, R., 2015. Measuring top incomes using tax record data: A cautionary tale from Australia.The Journal of Economic Inequality,13(2), pp.181-205. Ehling, P., Gallmeyer, M.F., Srivastava, S., Tompaidis, S. and Yang, C., 2013, December. Portfolio choice with capital gain taxation and the limited use of losses. InEFA 2008 Athens Meetings Paper. Faccio, M. and Xu, J., 2015. Taxes and capital structure.Journal of Financial and Quantitative Analysis,50(03), pp.277-300. Harding, M., 2013. Taxation of dividend, interest, and capital gain income. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2012.Australian taxation law. CCH Australia.
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