Tuesday, May 26, 2020
The Downside Risk of Best Essay for Sale That No One Is Talking About
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Sunday, May 24, 2020
The Culture of Fear and Its Effects on Society Essay
The Culture of Fear and its Effects on Society Min Kim Fear and the marketing of paranoia and uncertainty have become daily staples in todayââ¬â¢s culture. Every day there arise new threats to national security manufactured by politicians and fuelled by the publicââ¬â¢s demand to be protected from these imaginary bogeymen. With the vast increases in technology our society has experienced in the past forty years the news media have become an especially effective orator of impending doom, the daily exposà ©s about the ââ¬Å"silent killerâ⬠that lurks in your kitchen cabinet; bombard our society daily with dozens of urgent reminders of the real and imagined dangers that lurk in and outside our homes. The consumption of fear has become a diet our societyâ⬠¦show more contentâ⬠¦In conjunction with the media, fear mongering is quickly warping our society into one that only harbors fear and paranoia towards each other (Perceptions of crime and anti-social behaviour: Findings from the 2008/09 British Crime Survey). As instances of violent crime decline the media has ramped up reporting instances of violent or disturbing crimes, according to a recent Gallup poll they approximated that about half of Americans are now more concerned about crime since 2004 (Perceptions of Crime Problem Remain Curiously Negative, 2007) even though crime has been shown to be in decline since 1993(Reflections on the Crime Decline? Lessons for the Future?, 2002) during this time media reporting on crime nearly quadrupled (Do You Believe What Newspeople Tell you? Arlington, VA: Newseum and The Roper Group 1997). The hysteria in the aftermath of the Columbine shootings and Michael Mooreââ¬â¢s exploitative documentary there was an uproar across the entire nation about the prevalence of easily accessible firearms, the effects of violent entertainment on youth and security in schools. The response to these fear fuelled flames was to enact draconian zero tolerance policies in public schools across the country that have fo rced teachers and administrators to suspend or even expel students outright when before they were allowed greaterShow MoreRelatedHorror Films: Things That Go Bump in the Night Essay1265 Words à |à 6 Pageshave all had a special interest in horror as long as we can remember. Whether our outlet is through fables, movies, or even figments of our imaginations we all find reason to fear something. (ScienceDaily). The issue is when we begin reaching out to these outlets and pursuing them, putting ourselves in the environment of fear to feel the exhilaration of being frightened but the question is why? Many scientists have given their own explanation to this question but they all differ and there is no solidRead MoreZombie Symbolism Essay1101 Words à |à 5 Pagesfor the violence, fear, and atrocities of the modern world. These mindless creatures are the popular symbol representing the living dead; with their empty-headed behaviors and their oozing brains, they are the main contributo r to the ever-developing market of science and fantasy that is without a glass ceiling. In todayââ¬â¢s society, zombies can be considered the focal point of our fear-obsessed environment, literally and figuratively. However, this ever-expanding market has society curious purely basedRead MoreThe Fear of the Number 13-Triskaidekaphobia1119 Words à |à 5 PagesSpecific Purpose: To inform my audience about the superstition of the fear of the number 13 Introduction I. Attention Getter: Have you ever wondered why school multiplication tables stop at 12x12 or why if you go to most hotels they do not have a 13th floor but instead a 12A? No one knows seems to know why but the fear of the number 13 has been around for as long as we can remember. II. Credentials: I have intensively researched this superstition so I am well informed to educate you about thisRead MoreWhy Herd Culture Must Exist1066 Words à |à 5 PagesA herd society is made up of people who are uncritical and mindlessly follow rules previously laid out for them. Members of this society try to act parallel with other members in their society. Nietzsche says this is the way humans are constructed. The average person is conditioned to conform and obey an authority figure. This is why herd culture must exist. Humans have an instinct to obey (110). The content of command does not matter because most people just want to act upon what society tells themRead MoreThe Effects Of Isolation On The Society1699 Words à |à 7 PagesDaniella Saccocio The Effects of Isolation As a culture, Americans fear what they do not understand, but they more vehemently fear themselves and what they can become. Because of this aversion, Americans are conditioned to fear zombies not because of their monstrous appearance and cannibalistic eating habits, but because of their ability to become them. This fear translates to the American view on obesity. Not only do Americans misunderstand the notion of obesity, but they also fear becoming obese. AsRead MoreRough Seas And Overcrowded Boats Await Travelers Who Have1663 Words à |à 7 Pagesbut also it benefits society, why is every country not opening their borders? With the lack of initial capacity, high start-up cost, and little to no recovery time between new refugees, societies have been stretched, and are fearful of losing their own stability. After refugees face the political hurdles of entering the country and applying/gaining staying-rights, another hurdle is transforming from being a refugee to resident. Consequences of Mass Immigration The effects of the refugee-lifeRead MoreA World Riddled By Social Expectations And Beauty Ideals1304 Words à |à 6 PagesIntroduction: Biology and culture are intertwined forces that affect all populations from a global perspective. This fact brings up an interesting question regarding the origins of pathology. While there are a miscellany of somatic illnesses explained by biological means, mental illnesses seem to have more of an environmental aspect to their origins, but there is controversy surrounding this detail. Even when knowing the biological etiology of mental disorders, the culture and environment is stillRead MorePower Can Escalate A Situation Substantially, Leaving Many1176 Words à |à 5 Pagessegregation and misery throughout many generations. Power causes major diversity throughout races by counteracting the progress that the African American society makes. The goal for the African american society is to get equal treatment and status this infuriates the White Sup remacist society. Racism is what counteracts the struggle that the African American society goes through for equality. Racism is defined as ââ¬Å"the belief that all members of each race possess characteristics or abilities specific to thatRead MoreGay, Latino, And Macho By Albert Serna Jr. And The Essay, Masculinity As Homophobia Essay1109 Words à |à 5 Pagesboth effect by the gender scripts that are established by institutions. However, Kimmel and Serna bring light upon the issues in different manners. Kimmel states that Masculinity is a mental burden upon men who are unable to truly express themselves without being seen by society as a ââ¬Å"sissy, untough, uncoolâ⬠(Kimmel, 44). Consequently, this leads many heterosexual males to develop an ââ¬Å"irrational fear of gay menâ⬠(Kimmel,44).Contrary to Kimmelââ¬â¢s essay, Serna address how the Machismo Culture (a strongRead More Postmans Amusing Ourselves to Death Essay678 Words à |à 3 Pagesmedia, and the effe ct it has on society. To often we think nothing of what we see and read in the media, but after reading this book you see things a lot differently. Postman believes that the culture is shaped by how its media is conducted. In the age of typography, for example, politicians spoke of how people wrote. In today?s society the news is broadcasted in bits and pieces, and the unrelated topics are all thrown up and tied together with the phrase Now and This. Our culture, he states,
Tuesday, May 19, 2020
Understanding A Culture Is A Complex Task For Anyone
Understanding another culture is a complex task for anyone. Culture includes all parts of life such as beliefs, art, music, morals, value system and their rules, religion and philosophy, interactions with family, behavioral pattern, practices of reading children, leisure and recreational activities, ceremonies and rituals, nutrition, food preferences, and practices of health (Blais, Hayes, 2016). In America the those of Hispanics origin are a fast growing population especially in California and in particular Ventura County, where the US Census Bureau reports that 42.0% of the population in 2014 are Hispanic. (bureau) US Census Bureau confirms that more than half of the growth in the total population of the United States between 2000 and 2010 was due to the increase in the Hispanic population (Bureau, 2011). Health care professionals, that is, nurses, who provide culturally competent care to the Hispanic vulnerable population, achieve better outcomes than those who do not practic e culturally competent care. Hispanic Community Growing Health Needs Hispanics are getting sicker than others in America. According to the Center for Disease Controlââ¬â¢s Office of Minority Health and Health Equity, life expectancy and health bettered in the last couple of years for the majority of American people; but, not all Americans are improving equally. (CDC, 2015). The CDC depicts that Hispanics suffer from the following ten major health disparities as of 2010: Cancer, HeartShow MoreRelatedWhat Makes A Good Poetry?1745 Words à |à 7 Pagesthis anthology, then there must be a part of you that is curious as to what is considered poetry and the reason that it has existed in our human culture for so long. Poetry is a form of communication that is adept at using creative techniques to tell a story, or express an emotion or idea. It provides insight and is a looking glass into people, culture, and experiences. It helps both the creator and the observer. For the writer, it provides a medium into which they can express their ideas, and tellRead MoreChildren s Development Of Self And Social Understandings883 Words à |à 4 PagesChapter 12 discussed childrenââ¬â¢s development of self and social understandings. Sense of self refers to oneââ¬â¢s own knowledge, beliefs and feelings. There are variations of self-perceptions such as self-concept, self-esteem and self-worth. The chapter examines self-perceptions through the transformations through the years. The purpose of sense of self allows children to understand their motivations, influences their behavior and allows them to find their niche. Psychologists believe in order to achieveRead MoreCase Study 3 Essay1206 Words à |à 5 PagesEnglish language. Have ESL students in the classroom certainly raises more questions than it does answers, as teachers are faced with various new situations in helping ESL students better understand not only the English language, but the English culture as well. Another difficulty that is faced is exactly what methods teachers need to be implementing in their goals of better acclimating students to the English language. The school board needs to allow teachers to implement various types of methodsRead MoreChristology For The New Millennium Essay1485 Words à |à 6 Pagesfor the new millennium. Sure, it is our task to translate the Gospel so this generation can understand the Word of God. Can this be done in a historical reconstruction of the early ch urch or the canonical New Testament? However, the article seems as though they are trying to bring (change) the Gospel into dialogue with the new or contemporary culture (www.commonwealmagazine.org). Another article states that the new millennium or contemporary culture people believes that the Bible has noRead MoreThe Intercultural Health Issues Subject964 Words à |à 4 PagesPreservation of oneââ¬â¢s own culture does not require contempt or disrespect for other cultures. Cesar Chavez (n.d). This is the concept that we have learned in the Intercultural Health Issues subject. Being nurses we should respect each otherââ¬â¢s culture and should provide culturally sensitive care. Culture is a set of beliefs, customs, arts, values, and behaviours shared by a group of people. Studying culture is important because it helps to avoid any unsatisfactory outcomes and to provide culturallyRead MoreChildren With Dementia And Parkinson s Disease1488 Words à |à 6 Pages 1. Introduction Dementia is a collection of symptoms caused by disorders affecting the brain which impact on a personââ¬â¢s functioning, ranging from thinking to behaviour and the ability to perform ordinary tasks and there are different type of dementia with the most common types being Alzheimerââ¬â¢s disease, vascular dementia and Parkinsonââ¬â¢s disease (Keast, 2015). In 2009, nearly two-thirds (62%) of people identified as having dementia or Alzheimer s disease were living in a health establishment suchRead MoreNotes On Loss And Loss1013 Words à |à 5 PagesLoss is one of the most common experience that each of us share with all of mankind, no matter our age, where we live, what we do. Yet when severe loss occurs in anyone lives most of us feels awful and have no idea how to bring about our painful emotions and continue with our day to day lives (Wyatt, 2010). Loss is the experience of parting with object, person, belief, or relationship that one values. â⬠¢ Losses are come across daily by everyone. â⬠¢ Losses can be minor or major. â⬠¢ The influence ofRead MoreEducational Methods Influenced By Jean Piaget And Lev Vygotsky800 Words à |à 4 Pagesphases. Social interaction plays a fundamental role in the process of cognitive development. The More Knowledgeable Other (MKO) refers to anyone who has a better understanding or a higher ability level than the learner, with a particular task, process, or concept. The Zone of Proximal Development (ZPD) is the distance between a studentââ¬â¢s ability to perform a task under adult guidance and with peer collaboration and the studentââ¬â¢s ability solving the problem independently. According to Vygotsky, learningRead MoreMike Rose Describes His Personal Childhood Observations1389 Words à |à 6 Pagesof sitting in the back booth, at whichever restaurant his mother was employed at the time, and watching her juggle all kinds of intricate task simultaneously such as; devising memory strategies to remember orders, and monitoring how long her orders spent in the kit chen. Rose also describes his uncle Joes job as requiring many different skills that are complex and require intellect. Through the use of ethos, pathos, logos, and persuasive devices, the author contradicts the assumptions that blueRead MoreEmotional Intelligence Therapeutic Interaction and Reflective Nursing1527 Words à |à 6 Pagesclient. However ââ¬Ëââ¬â¢compassion is central to holistic nursing care , it involves the recognition that all humans desire happiness and not suffering.â⬠(Rich, 2003)ââ¬â¢Ã¢â¬â¢.Empathy is a complex multidimensional concept that has moral , cognitive , emotional and behavioral componentsââ¬â¢Ã¢â¬â¢.(merser reyoids,2002).In simple terms it is understanding ones idea expression and feelings. However people sometimes confuse themselves with empathy and sympathy. for example sympathy is thought to have more to do with kind heartedness
Friday, May 15, 2020
Ethics, Teleological And Virtue Ethics - 2117 Words
In this term we have learned a lot about ethics and how we should carry ourselves in our daily lives. Certain situations makes being ethical a little difficult to do as we have seen in this course, but because itââ¬â¢s not easy doesnââ¬â¢t mean we should not stick to doing the right things. These are some of the things that we have learned this term: ââ¬Å"Normative ethical systems can generally be broken down into three categories: deontological, teleological and virtue ethics. The first two are considered deontic or action-based theories of morality because they focus entirely upon the actions which a person performs. When actions are judged morally right based upon their consequences, we have teleological or consequentialist ethical theory. When actions are judged morally right based upon how well they conform to some set of duties, we have a deontological ethical theory. Whereas these first two systems focus on the question What should I do? the third asks an entirely diff erent question: What sort of person should I be? With this we have a virtue-based ethical theory - it doesn t judge actions as right or wrong but rather the character of the person doing the actions. The person, in turn, makes moral decisions based upon which actions would make one a good person. Deontological moral systems are characterized primarily by a focus upon adherence to independent moral rules or duties. Thus, in order to make the correct moral choices, we simply have to understand what our moralShow MoreRelatedDeontological, Teleological And Virtue Ethics926 Words à |à 4 PagesWhen making decisions, especially critical ones, one can never be certain of the outcome to follow. An examination of three differing schools of thought Deontological, Teleological and Virtue ethics and lastly my own personal ethical paradigm will be considered for the following scenario. As platoon commander you are faced with choosing to abandon a village to its fate as enemy solders move in on your position or to disobey direct orders and intervene. The choice will carry dire consequences regardlessRead MoreEssay on Teleological and Deontological Ethical Systems916 Words à |à 4 PagesAbstract There are similarities and differences in deontological and teleological ethical systems. Each of the ethical systems will be discussed in a compare and contrast so that they are made clear to what they mean. There are seven major ethical systems that are either deontological systems or they are teleological systems. Teleological and Deontological Ethical Systems When looking at two separate definitionsRead MoreTeleological Perspectives Are Based On Various Religious Principles And Moral Standards971 Words à |à 4 PagesTeleological Views Teleological perspectives are based on various religious principles and moral standards. With numerous religions world-wide the application of teleological theories are virtually impossible to use in a broad sense. For example, many religions forbid medical care and in this case would nullify the situation all together. Pellegrinoââ¬â¢s principles for the application of teleological morals to the use of modern medicine, allows for health care needs to be met without the compromiseRead MoreDeontological vs. Teleological Ethical Systems Essay1163 Words à |à 5 Pagesfollow. The Teleological ethical system is the opposite of the deontological system. The teleological ethical system judges the consequences of the act rather than the act itself. It believes that if the action results in what can be considered as a good consequence, than it must be good and that the end result will justify the reason that the act was committed in the first place (Pollock, 2004). Among the teleological ethical systems are utilitarianism, ethics of virtue, and ethics of care. Read MoreEthical Systems1496 Words à |à 6 PagesThere are seven different major ethical systems and they are: ethical formalism, utilitarianism, religion, natural law, ethics of virtue, ethics of care, and egoism. All seven of these ethical systems are dealt with on a daily basis and sometimes it is hard to determine which one you are dealing with. Ethical systems intertwine with one another and make up how humans respond and react to situations they are faced with every day. Each ethical system has its own way of coming across to each individualRead MoreDeontological Vs. Teleological Ethical Systems Essay examples1140 Words à |à 5 Pagesfollow. The Teleological ethical system is the opposite of the deontological system. The teleological ethical system judges the consequences of the act rather than the act itself. It believes that if the action results in what can be considered as a good consequence, than it must be good and that the end result will justify the reason that the act was committed in the first place (Pollock, 2004). Among the teleological ethical systems are utilitarianism, ethics of virtue, and ethics of care. UtilitarianismRead MoreBusiness Ethics And Explain Its Nature Essay1677 Words à |à 7 Pages Section 1- Introduction 1. Define business ethics and explain its nature: Ethics deals with moral practices and also, tell us how to behave with others. Actually, ethics defines the difference between good and bad, moral and immoral and fair and unfair etc. In addition to this it tells us to adopt good things and avoid bad ones. In short, ethics means a code of conduct (Shearman, 1990). Business Ethics means to run a business not only for profit purpose but also for sake of welfare to the societyRead MoreReverend Jim Voluntarily Came Into The Emergency Room With1434 Words à |à 6 Pageslife. In this paper I will explain through ethical theories why the doctorââ¬â¢s paternal intervention of Jim was not justified even if it saved Jimââ¬â¢s life. This will be explained through ethical theories of justification. Counterpoints in favor of the ethics of Jimââ¬â¢s restraint will also be discussed. Like most ethical dilemmas, there are alternate views to this question. When asked if this case could be ethically justified, Biology pre-dental student Ben Branson said, ââ¬Å" Yes, I believe that this particularRead MoreOutline the Principle Advantages and Disadvantages of an Approach to Ethics Based Around Virtue722 Words à |à 3 PagesWith any approach to ethics there will be conflicts, ambiguity or in some cases inconsistency. However in all approaches to ethics, such as Kantianism, Utilitarianism or in this case virtue there will be logical, rational and sound decisions made and outcomes produced. Virtue ethics is influenced heavily by Aristotle whose Nichomachean ethics was based on the teleological idea that nature is for a purpose i.e. Sex is for reproduction. One clear advantage of the virtue ethics system is that as opposedRead MoreDeontological and Teleological Ethical Theory1660 Words à |à 7 PagesTeleological Ethics = Consequentialist Ethics Morality of an act is based on the outcome or consequence of the act Deontological Ethics = Non - Consequentialist Ethics Morality of an act is based in the act itself. Types of Teleological Ethics 1. Utilitarianism ââ¬â Utilitarian moral theory is classical utilitarianism, 2. Varieties of ancient Greek virtue ethics ââ¬â Aristotle Ethics is an Example a. The goal of ethics is to explain how one achieves the good life for human beings. There are
Wednesday, May 13, 2020
The Importance of Teaching Education - 1614 Words
Running head: The Importance of Teaching Education The Importance of Teaching Education Foundations of Theory and Practice in Masterââ¬â¢s Studies Abstract The Importance of Teaching Education should be a part of everyones life. A good education offers something for everyone, whether it is on the simple level or a more complex one. Education should provide an opportunity for students to develop a strong sense of creativity, a high self esteem, and a lifelong respect for learning Teachers are the most critical group among the society of America today. They are not only the most influential people to the knowledge of students but also the individuals who make it possible to expand the boundary of life and how we can understand it toâ⬠¦show more contentâ⬠¦The formative learning of childhood becomes transformative learning in adulthood (Mezirow 1991, p. 3). As a result of the research and theory-building efforts of Mezirow-fully described in Transformative Dimensions of Adult Learning (1991)-emancipator adult learning has become more commonly known as transformative learning. If transformative learning is unique to adulthood, does it require the use of teaching approaches that are geared specifically to adults? This is not clear. It is true that transformative learning requires that learners address problems through critical reflection. Some strategies used to facilitate transformative learning, e.g., such as journal writing, critical incidents, and expe riential methods, are used in other types of learning as well. (See Cranton 1994 and Mezirow and Associates 1990 for a full discussion of these and other methods that can be used to promote transformative learning.) What is clear is that fostering transformative learning demands a different approach by the educator. Although learners must decide on their own to engage in transformative learning, educators who wish to promote transformative learning have the responsibility to set the stage and provide opportunities for critical reflection (Cranton 1994). When educators are operating in the domain of transformative learning, they help learners examine theirShow MoreRelatedThe Values Of Teaching, Education And The Importance Of Education950 Words à |à 4 PagesAn education is important for social reason, economic growth, to end poverty and to change the world. It reduces inequality, makes an individual resourceful, and brings about self-awareness. It changes human behaviour, empowers an individual, creates self- dependence and boost self-esteem. It creates careers, and encourages a healthy value system. Education helps one to appreciate other cultures and embrace diversity. It promotes conf idence and respect for self and others. An education broadensRead MoreThe Importance of Education and Teaching Essay1369 Words à |à 6 Pageswhat causes teachers to act this way and treat their students in a way that they feel under-appreciated or as if they are a nuisance? Many teachers go to work everyday to do just that, work. They feel no sense of duty to themselves, what they are teaching, or even to their students, causing them to teach every day, just to get a paycheck. And no one wants to be that teacher. Instead, there are those other teachers, those that seem happy to be at work, form personal connections with each and everyRead MoreThe Importance Of Teaching For Nurses With Home With The Correct Education And Guidance Essay1313 Words à |à 6 PagesTeaching is a vital part of nursing; with home healthcare on the rise teaching by nurses is only becoming more important to insure the patient has the best outcome even when they are not supervised 24 hours by a registere d nurse. It is because of proper patient education that patients can now go home with conditions that would have previously insured longer hospital stays. There are various treatment plans that can be performed at home with the correct education and guidance. On 7/14/15 I implementedRead MoreThe Importance Of Teaching And Education Than I Knew Was Possible947 Words à |à 4 PagesThroughout this course I have learned so much more about teaching and education than I knew was possible. The portfolio essays have made me realize everything that goes into teaching, I never really thought about different things that go into teaching; for example what my teaching style will be, how I grade and do tests, and the fact that I will probably have special needs students in my class. I believe that the purpose of education is to expand childrenââ¬â¢s minds and to teach not only curriculumRead MoreThe Importance of Information Communication Technology in Teaching and Learning of Accounting Education2493 Words à |à 10 Pagesthe t eaching and learning of accounting courses. A s a result of that, this paper a ims to investigate the relevance of ICT in effective teaching and l earning of a ccounting courses, t he concept o f ICT is also ex amine, as well as t he m eaning o f Ac counting Education , it also discussed various accounting c oursew are , the i mportance of ICT i n teaching and learning of accounting courses was touched, s ome impacts of using ICT i n online accounting tutoring on students ar e not l eft outRead MoreEssay on My Teaching Philosophy594 Words à |à 3 PagesMy Teaching Philosophy I want to become a teacher, not only for the fun and enjoyment that comes along with being a teacher, but because I want to make a difference in childrenââ¬â¢s lives. I want to become a Physical Education teacher, to teach children the importance of being physically fit and physically active. In edition to teaching the importance of being and staying healthy, I want to give the younger generation the opportunity to play sports. Through playing sports a child may feel aRead MoreAnalysis Of The Book Confucius Lives Next Door 1467 Words à |à 6 PagesThe book is separated into eight chapters; The Other Miracle, Eastern Flavor, Pine Tree by the Rice Paddy, The Master King, Yodobashi No.6, Continuing Education, The secret Weapon, Too Much Freedom each telling a certain part of the story as it happens each chapter depicting a different concept. The topics of this book vary from food to education each stating their differences from America. While this book is written in 1990 I bel ieve their traditions and values still hold true to this day. ThroughoutRead MoreInstructional Strategies For Students With Intellectual Disabilities771 Words à |à 4 Pagesdescribed special education teachersââ¬â¢ instructional strategies for using the iPad as an instructional tool to enhance the teaching and learning process for elementary learners with intellectual disabilities. Students with intellectual disabilities poses a vast range of challenges to special education teachers when using the iPad as an instructional tool to enhance the teaching and learning process in classrooms. Using the iPad as an instructional tool to enhance the teaching and learning processRead MorePersuasive Speech : Teachers Salaries1421 Words à |à 6 PagesTeachersââ¬â¢ pay should be increased because of the responsibilities they hold, the importance of their jobs, and the fact that the quality of teachers are reducing due to the salary. Introduction: I. Imagine how your life would be right now if there was no elementary school, no high school, no college. Where would you be? This strange thought could be reality if it werenââ¬â¢t for the teachers that make our education possible. According to Peter Donker, teachers are one of the most fundamental partsRead MoreThe Importance Of The Higher Levels Of Cognitive Complexity Within The Field Of Counseling875 Words à |à 4 PagesGranello addresses the importance of the higher levels of cognitive complexity within the field of counseling (2010). The cognitive complexity has been linked to the competence of counselors due to the ability of reasoning and handling various situations in the mental health field. Similarly, McAuliffe (2014) also recognizes cognitive development as a critical component of counselor preparation. The author argues that it is counselor educatorsââ¬â¢ responsibility to provide the opportunity to promote
Wednesday, May 6, 2020
The Crucible By Arthur Miller - 994 Words
Arthur Millerââ¬â¢s The Crucible is a play based on the real events of the Salem, Massachusetts witch trials of 1692. The wild ââ¬Å"witch huntâ⬠was based on false testimony and personal vendettas but, it also brought forth a need for a hero and n this story a tragic hero will arise. A tragic is a character who makes a judgment error that inevitably leads to his own demise. In The Crucible the character of John Procter being a tragic hero has been a big debate for many years. Based on the definition of a tragic hero as well as information directly from The Crucible, it can be concluded that John Proctor is in fact a tragic hero. John Proctor plays a major role in the play and can easily be identified as a tragic hero. In the definition of aâ⬠¦show more contentâ⬠¦This can be interpreted as him saying that although internally and in his own soul he knows he is flawed, he prefers to keep his name respected and untarnished for his flaw and would rather die for witchcra ft. This is a great example that proves John as the tragic hero because he is well respected in Salem but falls from grace due to a flaw that rides on his name and soul both before and after death. Another reason John Procter is seen as a tragic hero is that the heroââ¬â¢s flaw is an ââ¬Å"error will physically and spiritually wound the tragic hero, eventually causing his deathâ⬠(Handout). Johnââ¬â¢s flaw prevents him from testifying against Abigail in court for making up all her claims of witchcraft in Salem. This same inability of testifying against Abigail plays as one of the factors for Johnââ¬â¢s eventual death for witchcraft. If John did not carry this one tragic flaw he could have easily proven that Abigail was just ââ¬Å"sportingâ⬠which in turn would have saved many lives including his own. This same idea that Johnââ¬â¢s tragic flaw is what spiritually hurts him can be seen when he is under suspicion for witchcraft and is asked to recite the Ten Com mandments. John recites, ââ¬Å"Thou shalt not steal. Thou shalt not covet thy neighborââ¬â¢s goods, nor make unto thee any graven image. Thou shalt not take the name of the lord in vain; thou shalt have no other gods before me. (With some hesitation) Thou shalt remember the Sabbath Day and keep it holy. (Pause. Then.) Thou shalt honor thy
Financial Analysis Of Nz Transport Essay - 1140 Words
Financial Analysis of NZ Transport Introduction: The assignment is all about NZ transport Limited focusing on their profit and loss and how to be able to grow in the competitive environment of year 2011 and 2012. The Chief Financial Officer of NZ transport, Peter Parker, approached to discuss about the companyââ¬â¢s problem on each department. He wished also to discuss about the possible recommendations for the future business growth of the company. Along with the discussion he provided important financial statements that can be used for this report. 1) Gross profit margin for 2011- = (Gross profit/net sales) * 100 = (90000/155000) * 100 = 58 % Nz transport has higher profit margin in comparison to industry margin. Gross profit margin for 2012- = (Gross profit/net sales) * 100 = (77000/175000) * 100 = 44 % Interpretation-Nz transport has higher profit margin in comparison to industry margin.IN 2012,The gross profit margin is down in comparison to year 2011.becuase of sales are come down .gross profit margin is calculated the profitability ratio which measure how much revenue after paying the cost of good sold. 2) Net profit margin of 2011- = (Net profit à · Sales) Ãâ"100 = (44500/155000) * 100 = 28.70 % Nz transport has higher net profit margin in comparison to industry margin. Net profit margin of 2012- = (Net profit à · Sales) Ãâ"100 = (23298/175000) * 100Show MoreRelatedEssay about Strategic Management - Air NZ external analysis1549 Words à |à 7 Pagesï » ¿External Analysis An external analysis will be done for Air New Zealand using the strategic tools such as PEST analysis and Porterââ¬â¢s Five Forces aiming to identify key strategic issues which will affect the profitability of the company. 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NZ Red Cross carry primary community services, which includes food, community transport, refugee services, first aid courses and emergency management operations during any natural calamities and big disasters. The main motive of Red Cross is ââ¬Å" to improve the life of vulnerable people by mobilizing the power of humanity and enhancing community. The core values of NZ Red Cross are integrity, partnershipRead MoreNew Zealand Natural Ice- Cream Essay5383 Words à |à 22 Pagesdone. The main is Australia, that we have analysed in this case study. Australia s strong obligation to budgetary open door has realized a course of action framework that has supported financial dynamism and adaptability. The Australian economy performs strikingly well in a noteworthy number of the 10 money / financial opportunities. 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Spanish Language and Latin America Free Essays
1 International Baccalaureate History of the Americas HL Required Summer Reading Study Guide Born in Blood and Fire: A Concise History of Latin America By John Charles Chasteen Foreign Affairs November/December 2000 states: Born in Blood and Fire is a briskly written yet sophisticated introduction to Latin America that will be greatly welcomed by non-specialists and experts alike. Chasteen paints on a very broad canvas, but he succeeds in capturing with enviable conciseness the major ingredients of Latin Americaââ¬â¢s uniqueness and complexity. Especially welcome is his graceful integration of Brazil into the overall picture, which general histories of Latin America often lack. We will write a custom essay sample on Spanish Language and Latin America or any similar topic only for you Order Now He first takes the reader from the European conquest through the colonial consolidation by Spain and Portugal before looking at the role of indigenous communities in the new order imposed by the Europeans and African slaveryââ¬â¢s social and cultural consequences. He then follows with the independence movements and the uneven attempts at nation-building in the nineteenth century; race, ethnicity, religious and liberal ideologies, and the roles of key individuals are also covered. Chasteen concludes with the recent return to economic liberalism, this time in the context of open elections, continuing poverty, and social exclusion of large segments of the population. A stellar performance! Summer Reading Directions: The answers to these questions should be well thought out, typed, 12 point font, single spaced, New Times Roman. The completed review sheet is a summer long process that is not designed and should not be attempted at the last minute. This assignment will be due on the first full school day of the 2011 ââ¬â 2012 academic school year. These questions will prepare you for the first 2 day examination made up of 96 multiple choice questions and 57 matching terms. This is the first grade of the course and will set the study tempo for the remainder of the school year. 2 Study Guide/ Discussion Questions John Charles Chasteenââ¬â¢s Born in Blood and Fire: A Concise History of Latin America. Chapter 1 ââ¬â First Stop, the Present 1. 2. 3. 4. According to Chasteen, what is the unifying theme or unifying conflict that characterizes Latin American history? Is this a good choice? What might be some strengths or weaknesses of this focus? Why do Cuba and Brazil have such high populations of African Americans? Define ââ¬Å"liberalismâ⬠as Chasteen uses the term: What are the different attitudes toward Latin Americans that have been common in the U. S. during the twentieth century? Chapter 2 ââ¬â Encounter (1492-1600) 1. 2. 3. 4. 5. 6. What were some of the ways the historical and cultural context of the Iberian peninsula shaped the attitudes and practices of Europeans who first sailed to the Americas? Compare the Portuguese colonization of Brazil with the Spanish Colonization of what would become Mexico and Peru. Important similarities and differences? What larger significance does Chasteen see in the name change from ââ¬Å"Island of the True Crossâ⬠to ââ¬Å"Brazilâ⬠? What three areas of Africa provided the majority of Black slaves for the Americas? Members of which European country became the most active slave traders? From Chasteenââ¬â¢s perspective, what were the key factors that enabled vastly outnumbered Spanish forces to conquer the Aztec and Inca empires? In what specific ways do Las Casasââ¬â¢s life and values stand in contrast to those of the majority of Spaniards who came to the Americas? Briefly define or identify the following terms: Encomienda Tupi Pedro Alvarez Cabral Moors Francisco Pizarro Malinche (Marina) Salvador (Bahia) Chapter 3 ââ¬â Colonial Crucible (1600-1810) 1. 2. 3. 4. In what ways did economic realities contribute to the prosperity and influence of colonial Spanish America in comparison to colonial Brazil? Name the four viceroyalties and their capitals that came to exist in Spanish America: What does Chasteen mean on p. 77 when he says that ââ¬Å"transculturation and hegemony often went togetherâ⬠in Latin America? Do you think heââ¬â¢s right? Name four areas that Chasteen considers peripheral areas or ââ¬Å"backwatersâ⬠of colonial Latin America: 3 5. Compare attitudes toward race in Latin America as described in this chapter with attitudes in the U. S. as you understand them. What significant similarities or differences do you see? Briefly define or identify the following terms: Sor Juana de la Cruz ââ¬Å"honorâ⬠in Latin America Gracias al sacar Quilombos and Palenques Potosi Zumbi Rebellion of Gonzalo Pizarro Tupac Amaru II Engenho Aleijadinho Chapter 4 ââ¬â Independence (1810-1825) 1. 2. 3. 4. In what ways did events in Europe affect the movements for independence in Latin America? According to Chasteen, which independence movements in Spanish America were actually popular revolutions? Which were primarily ââ¬Å"revolutions from aboveâ⬠? How did the Brazilian independence movement compare with those in Spanish America? What impact did the independence movements have on patterns of colonialism in Spanish America? Briefly define or identify the following terms: Creoles Jose Maria Morelos Llaneros Simon Bolivar Jose Antonio Paez Peninsulars Vicente Guerrero and Augustin de Iturbide Nativism Battle of Ayacucho Miguel Hidalgo Pedro I Chapter 5 ââ¬â Postcolonial Blues (1825-1850) 1. 2. 3. 4. 5. Why did liberalism in Latin America seem to collapse in the years following the wars of independence? What were some of the main characteristics of a caudillo? What factors helped Brazil maintain its territorial unity during the years when many regions of Spanish America were splintering into numerous new nations? In what ways does Chasteen suggest the social structure in Latin America remained the same after independence? How did it change? Who were the main ââ¬Å"outsidersâ⬠involved in Latin America during this period? This outside involvement was particularly notable in the two former centers of colonial power, Mexico and Peru. What shape did it take in each place? Briefly define or identify the following terms: Juan Manuel de Rosas ââ¬Å"El Supremoâ⬠Caste War of Yucatan Antonio Lopez de Santa Anna The regency years ââ¬Å"el puebloâ⬠Rafael Carrera ââ¬Å"La Ninaâ⬠Central American Republic 4 Chapter 6 ââ¬â Progress (1850-1880) 1. 2. 3. 4. 5. What were some of the significant aspects of liberalism emphasized by the key Latin American liberals mentioned in this section (be as specific as possible)? Why did Maximilian fail to reinstate conservative rule in Mexico? Based on Chasteenââ¬â¢s examples, what seems to have been the most common way for women to become public figures during the nineteenth century (the few, that is, who did become public figures)? Give two examples. Liberals in Argentina agreed on the traditional tenets of Latin American liberalism. What issue divided them? Compare the way Argentine and Brazilian liberals confronted what they considered the ââ¬Å"national tragedyâ⬠of racially mixed societies. Do leaders in one of these countries seem to be less racist in their thinking than leaders of the other? Briefly explain the issues and significance of the following wars (and note the dates when each took place): The Triple Alliance War The War of the Pacific The Chaco War Briefly define or identify the following terms: Benito Juarez Birds Without a Nest (1889) ââ¬Å"Golden Lawâ⬠William Walker Ten Years War Domingo Faustino Sarmiento 6. Chapter 7 ââ¬â Neocolonialism (1880-1930) 1. Describe the ââ¬Å"great export boomâ⬠that marked Progress for Latin America between 1870-1930. What were its most important characteristics? Which crops or exports seemed most beneficial to Latin Americans and why? Which one seemed most harmful? Compare the governments of Mexico and Brazil during the neocolonial period: Based on this chapter how do the ideas of neocolonialism and ââ¬Å"importing Progressâ⬠relate to one another? Early in the chapter, Chasteen suggests that the concept of neocolonialism is both an internal and an external phenomenon. What does he mean, and, after reading the chapter, would you agree with that analysis? Describe the rise of U. S. influence in Latin America: Why did the South Cone region of Latin America attract the majority of the new immigrants? 2. 3. 4. 5. 6. Briefly define or identify the following terms: ââ¬Å"banana republicsâ⬠Ruben Dario Porfiriato Cientificos Rebellion in the Backlands Paulina Luisi Roosevelt Corollary to the Monroe Doctrine Cesar Augusto Sandino Positivism Pan o palo Jose Marti Jose Enrique Rodo 5 Chapter 8 ââ¬â Nationalism (1910-1945) 1. 2. 3. . 5. Based on the chapter, what were the most important aspects of nationalism in Latin America? Why did nationalism emerge in the early decades of the twentieth century? Compare and contrast nationalism in Mexico with that in Argentina and Uruguay and also with Brazil. Did nationalism in any one of these countries seem more thoroughgoing than in the others? Why? Why did import-substitution industrialization (ISI) provide greater benefits for countries such as Brazil, Mexico, and Argentina than for places like the Dominican Republic or Honduras? Why did the wave of nationalism seem to have very little impact on Central America? Briefly define or identify the following terms: Constitution of 1917 Pancho Villa Constitutionalists Diego Rivera and Frida Kahlo Batllismo Hipolito Yrigoyen Victor Raul Haya de la Torre Indigenismo ISI Getulio Vargas Estado Novo Heitor Villa Lobos Lazaro Cardenas ââ¬Å"Good Neighbor Policyâ⬠Mexicoââ¬â¢s ââ¬Å"declaration of economic independenceâ⬠Populists Juan and Evita Peron Emiliano Zapata Chapter 9 ââ¬â Revolution (1945-1960) 1. 2. 3. 4. 5. Why would Brasilia represent the ââ¬Å"perfect symbol of the ost-Vargas moment in Brazilâ⬠and the PRI the perfect symbol for Mexico at the same time (252)? Chapter 8 talked about the popularity of Rooseveltââ¬â¢s Good Neighbor Policy. Why did relations between the U. S. and major Latin American countries begin to sour in the post-WWII years? Why did the U. S. tolerate the National Revolutionary Movement (MNR) in Bolivia while it actively supported a proxy force to oust Arbenz in Guatemala? Based on this textbook, would you say the Cuban revolution was more an expression of Marxism or of nationalism? Why? What were the goals of liberation theology? Briefly define or identify the following terms: Raul Prebish Jacobo Arbenz Che Guevara Bay of Pigs (1961) Declaration of Caracas (1954) Pablo Naruda Fulgencio Batista Cuban Missile Crisis (1962) Juan Jose Arevalo Jorge Luis Borges Granma Paulo Freire 6 Chapter 10 ââ¬â Reaction (1960-1990) 1. 2. 3. 4. 5. 6. 7. 8. On what basis does Chasteen argue that the Soviet Union was not involved in Latin American Marxist movements outside of Cuba during the 1960s and 1970s? Why did rule by military juntas become widespread in Latin America by the mid-1970s? What did the Brazilian generals mean when they said that the cake had to rise before it could be sliced? Why didnââ¬â¢t the poor ever get their slice? How did the Argentine experience of military rule differ from that of Brazil? What were the most important factors that contributed to the overthrow of the Popular Unity government in Chile? In which countries of Latin America were ââ¬Å"dirty warsâ⬠most intense and devastating? What were the main factors that fueled guerilla wars in Nicaragua and El Salvador? Why does Chasteen place Colombia in the ââ¬Å"countercurrentsâ⬠section at the end of the chapter? What was different about Colombia? Briefly define or identify the following terms: ââ¬Å"national security doctrineâ⬠Alliance for Progress Gabriel Garcia Marquez Las Madres de la Plaza de Mayo Tupamaros Salvador Allende Augusto Pinochet Tlatelolco massacre ââ¬Å"dirty warâ⬠Somoza family Sandinista National Liberation Front (FSLN) Contras Daniel Ortega Violeta Chamorro ââ¬Å"fourteen familiesâ⬠Oscar Romero Farabundo Marti National Liberation Front (FMLN) La Violencia Pablo Escobar and the Medillin Cartel M-19 U. S. School of the Americas Chapter 11 ââ¬â Neoliberalism (1990- ? ) 1. 2. 3. 4. Why did neoliberalism become the popular political/economic ideology for Latin America during the 1990s? Compare neoliberalism with the liberalism with the liberal reforms that swept the region from 1870-1930ââ¬âin what important ways are they similar? How do they differ? What insights does the Chilean success story provide into the strengths and weaknesses of neoliberalism? What are the primary environmental issues surrounding the Amazonian rain forest? Briefly define or identify the following terms: Neoliberalism MERCOSUR Zapatistas NAFTA Maquiladora Candomble, Umbanda, Santeria How to cite Spanish Language and Latin America, Essays
Career Management Successful Career
Question: Discuss about theCareer Managementfor Successful Career. Answer: Three Most Important Things a New Employee Needs To Know for their Career Employees need to be self-reliant while managing their career, taking charge of their own careers and not relying on others for guidance. However, they need to collaborate in some situations and strive for clarity and opportunity. In learning the most important ingredients for a successful career, an employee must know and practice certain things. The three most important things needed to know are discussed below: Investigate short term and long term skill requirements A good employee must understand the requirements of moving ahead in career. For that, they should engage in informational meetings with their colleagues and managers. The main purpose of such meetings is to gather information and knowledge regarding the different ways in which educated career decisions can be taken (Keynes, 2016). Rights Every employee must be aware of his or her basic rights. They must know that they have the freedom to refuse something if they think it would put them in serious or imminent danger. These rights cover all kinds of protection safety from machinery or electricity, or right to welfare benefits. Every employee must know that they have a right to gain safety induction training as soon as they start their work (Pulakos et al., 2015). Goals It is imperative that every employee gets acquainted with the personal and enterprise goals as soon as they join any organization. That would assist them in setting the direction of their job and their career too. They should know what to achieve to create value for their organization (Pulakos et al., 2015). References Keynes, J. M. (2016).General theory of employment, interest and money. Atlantic Publishers Dist. Pulakos, E. D., Hanson, R. M., Arad, S., Moye, N. (2015). Performance management can be fixed: An on-the-job experiential learning approach for complex behavior change.Industrial and Organizational Psychology,8(01), 51-76.
Tuesday, May 5, 2020
Democracy in Germany
Question; Write an essay on accounting for the success as well as the failures of democracy in Germany during the period 1918-33? Answer: The democracy that was set up in Germany during 1918/19 marked its outcome of its defeat of 1918 including the revolution. It was not actually the preferable choice of the German people. It was hoped by the people that overthrowing of Kaiser along with adoption democracy would enable the Allies to grant Germany some peace (Zake, 2005). To discuss about the success of the democracy, it may be mentioned the German democracy surely has but with much controversy and doubt. The mid of 1920s may be suitably regarded as the golden years for German democracy. Germany had regained her pre-war living standard. The actual potential of the recovery of the German remains a debating matter, due to the political as well as economic weaknesses that prevailed. It was tough under that democratic system to attain stable democracy. This is attributed to several political parties as well as the urge for forming coalitions. The blame was actually targeted upon the electoral mechanism of proportional prese ntation that permitted even minor parties to gather few elected members with immediately reflection, in absence of any barrier, the rise or fall of parties (Sandler, 2014). Key issue referred that the parties considered it tough to co-ordinate. This was much affected by the presence of extremist parties upon the right as well as the left. It was actually tough for the majority party to result in coalition along with other middle-class parties, since work-class voters would then mould t the Communist party, that had even a quarter of the left-wing vote always. There were even several failures of the democracy. The Weimar Republic had to face serious issues from the outset which forced Germans to either retain support from the parliamentary democracy or destroy it completely. Much of right and that of extreme left imparted the democracys most vitriolic opponents (Imperial Germany, 1867-1918: politics, culture, and society in an authoritarian state, 1996). In the face of this military alliance, left elements considered the alliance to be great barrier towards its goals. Presented by the Communist Party of Germany, they felt adequate hostility towards the Weimar Republic which sometimes cooperated with the extreme right for destroying the republic. Besides venomous political obstruction, democracy had to bear a weak economy with high inflation rates as well as unemployment rates. Inflation was instigated partially by enough wartime debts and government inevitably contracted and did not raise taxes for financing the war (Fulbrook, 1988). Infla tion destroyed several mid-class Germans, who perceived all savings as well as pensions erased off. Unemployment remained the key social issue throughout, thereby making millions of people suffer including their families. The economic set back made them vulnerable as well as susceptible towards the claims of extremist parties in politics. The so called pervasive social as well as political dissatisfaction due to Germans' grievances soon had due consequences (Hoffman and Halperin, 1947). The Treaty of Versailles in Germany was termed as humiliating as well as incapable of satisfaction. Walking the path of the Versailles treaty, disillusionment along with key democracy resulted in the instance of March 1920, the very first trial by right-wing nationalists for removing the republic, the Kapp Putsch. Here, this particular point all republican forces, the central party as well as the left were quite strong enough for frustrating the coup(Guillebaud and Reich, 1939). A strike played the role in defeating all plotters. During the year 1923 the republic faced the major crisis. In the month of January French as well as Belgian troops captured the intense industrialized Ruhr region due to the German defaults upon payments of reparations. The government even started concept of printing money at great rate and gradually became almost worthless. This marked the failure of 1923 (Ellis, 1995). Most historians would agree that several industrial leaders had identified this German d emocracy with labor unions as well as with the social democrats. Hence, Germany possessed a real tough democratic system. The president possessed the right as well as the power to call off the cabinet, then dissolve and also veto legislation. References Ellis, T. (1995). Democracy in Germany: A president speaks.Representation, 33(1), pp.3-4. Fulbrook, M. (1988). Bernstein to Brandt: A Short History of German Social Democracy; A History of German Social Democracy, from 1848 to the Present.German History, 6(3), pp.318-320. Guillebaud, C. and Reich, N. (1939). Labour Relations in Republican Germany. An Experiment in Industrial Democracy, 1918-1933.The Economic Journal, 49(195), p.519. Hoffman, R. and Halperin, S. (1947). Germany Tried Democracy: A Political History of the Reich from 1918 to 1933.Political Science Quarterly, 62(1), p.128. Imperial Germany, 1867-1918: politics, culture, and society in an authoritarian state. (1996).Choice Reviews Online, 33(07), pp.33-4080-33-4080. Sandler, W. (2014). Weimar Colonialism: Discourses and Legacies of Post-Imperialism in Germany after 1918.German History, 33(1), pp.149-150. Zake, I. (2005). Latvian nationalist intellectuals and the crisis of democracy in the inter-war period.Nationalities Papers, 33(1), pp.97-117.
Seminars Conferences Education Workshops ââ¬Myassignmenthelp.Com
Question: Discuss About The Seminars Conferences Education Workshops? Answer: Introducation The various transactions have been discussed as follows with a view of determining their impact on the assessable income for the taxpayer (Charlotte). Assessable income Deductions The aim is to highlight the assessable income that Charlotte derives under taxation ambit of s. 6(5), ITAA 1997 that tends to deal with income based on ordinary concepts[1]. Annual assessable income from working as a lecturer = $ 90,000 Further, based on the verdict of the Thomas v FC of T[2]case, it is appropriate that house would not be considered as a place of business but rather would be limited to only the private study[3], The various expenses that can be considered as deductions under s. 8(1) are as follows[4]. Rent expenses to the extent of the area used for this purpose Running expenses which relate with electricity along with heating and cooling costs. Any decline in value of the depreciating assets can also be claimed. Under s.25(10), home repairs to the part occupied for work or assessable income production would also be deductible[5]. In line with the above discussion, the following deduction may be claimed. Occupancy related expenses (according to floor area) = (10/100)*31200 = $ 3,120 Running expenses (electricity as per floor area) = (10/100)*2000 = $ 200 Depreciation for FY2016 = 3100*0.4 = $ 1,240 Depreciation for FY2017 = (3100-1240)*0.4 = $ 744 Decline in value available for deduction[6] = 0.7*744 = $ 520.8 Deduction for repairs (internet wireless card)[7] = 0.7*180 = $ 126 Deduction for public transport[8] (s. 8(1) ITAA 1997) = $ 850 Deduction for seminar would not be available as it would not be used to generate assessable income[9]. It is known that Charlotte attended the seminar so as to cater to her personal agenda. Deduction is not available for premium of income protection insurance which protects the income is case of physical injury[10]. Hence, the premium paid for the same would not be considered deductible. Thus, net assessable income = 90000 (3120 + 200 + 520.8 + 126 + 850) = $ 85,183.2 Sale of share portfolio The intent is to determine any assessable income that would potentially arise on the basis of share sale. As per s. 6(5), ITAA 1997, dividend income is one of the components of ordinary income and would contribute to assessable income. However, whenever there is a disposal of a CGT asset, the capital gains or loss do arise and the same need to be accounted for. For the computation of the same, the cost base of the asset in accordance with s. 110-25 needs to be computed[11]. The cost base of an asset contains elements over and above the acquisition cost particularly related to financing of the asset, maintaining title and incidental costs related to selling and buying of asset. Also, as per s. 115-25, the discount method can be deployed for computation of capital gains only when these are long term in nature[12]. Purchasing price of the share (April 1, 2006) = $ 16,000 Total interest cost incurred with borrowing for the shares = $ 3,000 Incidental costs related to share sale = $ 500 Total cost base of shares = 16000 + 3000 + 500 = $ 19,500 Selling price of the share (April 1, 2017) = $ 20,000 Hence, capital gains on sale of share = 20,000 19,500 = $ 500 Outstanding capital losses from share sale (FY2016) = $3,000 Therefore, net capital gains on the share sale would be zero with a pending capital loss of $2,500. Hence, contribution to assessable income would be only in the form of dividend income in FY2017 which amounts to $ 800 (ignoring the impact of franking credits)[13]. Thus, it may be concluded that the share sale has resulted in contribution of $ 800 to the assessable income. Sale of Painting The objective is to determine if any capital gains/(losses) are made on the sale of the painting. Painting in accordance with s.108-10(2) is defined under the broad category of collectibles. Capital gains that arise from the sale of any collectible would be realisable only if the buying price is greater than $ 500[14]. Also, capital loss that arise from sale or disposal of collectible would be adjusted only against corresponding capital gains arising from collectible sale only as per s. 108(1)[15]. Buying price of the painting (FY2017) = $ 3,000 Selling price of the painting (FY2017) = $ 2,000 Also, there would be adjustment in the cost base since no additional cost incurred in buying or selling, hence the cost base would essentially constitute of the purchase price only. Hence, capital gains/(losses) = 2000 3000 = -$1,000 Thus, it may be concluded that a capital loss of $1,000 would be carry forwarded to the next year i.e. FY2018 so that it can be offset against gains from sale of collectible items. Hence, the sale of painting has no contribution to assessable income. Sale of inherited mothers property The capital gains implication of the sale of inherited house needs to be determined. A critical aspect to note is that death of the owner is not considered a CGT event and hence on accounting of the death, no capital gains or losses need to be computed. Further, when a house is passed on which had served as the main residence for the deceased from the time of construction, then the CGT treatment at the hand of beneficiary would essentially depend on the date of inheritance and property purchase and certain other conditions. Considering the given information, a particular situation is being applied. For any dwelling that is purchased after September 20,1985 and passed on after August 20, 1996, then no CGT implications would arise if both the following conditions are satisfied[16]. Either the dwelling is disposed off within a period of two years from the date of inheritance or it serves as the main residence during the period of residence Just before the death of the person deceased, the house was serving as the main residence and was not being used for deriving any income. It is apparent based on the given facts that the house has been inherited by Charlotte from her mother who died on August 1, 2016. The property was purchased by her mother on August 1, 2005 and from that day onwards, the house continued to serve as the main residence. This dwelling was passed on to Charlotte officially on October 1, 2016. Further exactly after two months i.e. December 1, 2016, the house was sold. Hence, it is apparent that all the conditions are fulfilled as mentioned below. The house has been purchased after September 20, 1985 The house has been transferred to Charlotte after August 20, 1996. It served as main residence of the deceased from the time of purchase to the time of her mothers death. Also, it was disposed within 2 years of taking possession by Charlotte. Thus, no capital gains or losses would be booked on the sale of the house by Charlotte. Sale of block of land The objective is to determine if any capital gains have been derived on the sale of the land to her son. Cost price of the land (July 1, 2016) = $100,000 Interest paid on the amount borrowed to make the purchase = $6,000 Hence, cost base of the land (s. 110-25) = 100000 + 6000 = $ 106,000 Selling price of land = $ 100 Section 116-30, ITAA 1997 is relevant here as it outlines that the selling price which is considered for computation of capital gains would be always the value which is higher between the selling price and the market value[17]. Hence, for computation of capital gains, the market value of land on the date of sale i.e. $ 120,000 would be considered. Thus, capital gains = 120,000 106,000 = $ 14,000 Net capital gains (after offsetting pending capital losses) = 14000 2500 = $ 11,500 The above capital gains would be considered in FY2017 only since the agreement for sale was signed on June 30, 2017. Also, the discount method cannot be applied to lower capital gains liability on account of the holding period not being greater than 1 year. Thus, taxable capital gains for Charlotte on account of the land sale to her son amounts to $11,500. Lottery Earnings The winnings from lottery are not subject to personal income tax since there is no skill involved in the same and it is essentially driven by chance[18]. This is in line with the commentary forwarded in IT 2584 and also Coleman v Commissioner of Taxation[19] [1999] AAT 249. Thus, the winnings at the Aussie Big Lotto would not contribute to the assessable income. References Taxable Income Computation Net taxable income arising from lecturing = $ 85,183.2 Dividend (without considering franking credits) =$ 800 Total capital gains = $ 11,500 Hence, total taxable income for Charlotte for the year FY2017 = 85,183.2+800+11500 = $ 97,483.2 Sale of share portfolioeral/Capital-gains-tax/Deceased-estates-and-inheritances/Inherited-dwellings/CGT-exemptions-for-inherited-dwellings/ ATO, income Protection Insurance, ATO https://www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Other-deductions/Income-protection-insurance/ ATO, Seminars, conferences and education workshops, ATO https://www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Other-deductions/Seminars,-conferences-and-education-workshops/ ATO, Taxation Ruling IT 2584, ATO https://law.ato.gov.au/atolaw/view.htm?rank=findcriteria=AND~lotto~basic~exacttarget=EAstyle=javasdocid=ITR/IT2584/NAT/ATO/00001recStart=1recnum=11tot=12pn=ALL:::ALL%22 Barkoczy, operations, Foundation of Taxation Law 2015, (North Ryde, CCH, 2015) Deutsch, Robert, et. al., Australian tax handbook. (Pymont, Thomson Reuters, 2015) Gilders, Frank, et. al., Understanding taxation law 2015. (LexisNexis, Butterworths 2015) Sadiq, Kerrie, et. al., Principles of Taxation Law 2015, (Pymont,Thomson Reuters, 2015)
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