Journal 2 - Free Essay Example

Sample details Pages: 1 Words: 366 Downloads: 8 Date added: 2017/09/14 Category Advertising Essay Did you like this example? Tawan Falls Mr. Jason Chism English Composition II 13 September 2010 Journal Two Walker, Alice â€Å"Everyday Use†, Seagull Reader, â€Å"Stories† 2nd Edition by Joseph Kelly Norton, NY 2008. Carver, Raymond â€Å"Cathedral† Seagull Reader, â€Å"Stories† 2nd Edition by Joseph Kelly Norton, NY 2008. Many stories have many meaning of a story. It really depends on how you read it or who reading the story. In Everyday Use, this was characterization story. Mom was a large, big-bone, rough man-working hands, no education, black, and woman (Walker pg 460). Maggie, which was one of the daughters, was describing a skinny, dark black girl that was shy with low self esteem. An accident (house fire) causes her to feel, like she was not pretty, worthy to be on the earth. Her mother felt that she wish that she was in her sister shoes and was jealous and envy of her (Walker pg 460). Dee, on the hand was very educate, who was out going, had black hair, and was full figure light black woman. She had great self-esteem and felt she could do anything she put her mind to. Don’t waste time! Our writers will create an original "Journal 2" essay for you Create order Dee changed her name to Wangero. She did not let the way she had grown up determine, how she would end up. In the Cathedral, this dealt with mood. In this story there was a blind man by the name of Robert, the narrator was never name, but the blind man called name him Bub. The wife and Robert had a unique relationship and they understood each other. They were also best friends. She had helped him become the person he was. Bub did not understand their relationship. Nor did he want to, matter of fact, he was very jealous and mean. Robert, end up showing him what life about and opens his eyes to whole new world. In conclusion, all these stories have one thing or two in common. They all deal with mood on how the character may have felt. Tone, how the reader may have read the story. Characterizations, on the different type of character in the story, how they are describe and act. And symbolism, on if the story have a different meaning or do the author want you to think that. Falls

Persuasive Essay - 804 Words

Persuasive Essay In 1983, Raymond Carver introduced his short story â€Å"Cathedral† to the public. The first-person narrative takes place within the narrator’s home, where his wife is waiting upon the arrival of her blind friend Robert. The narrator, however, becomes more concerned about how Robert’s visit will affect him rather than enjoy the situation. Once Robert arrives, the narrator tries to understand the blind man, but he is unaware of what tasks Robert is capable of performing due to the narrator’s inability to â€Å"see†. In time, Robert shows the narrator the difference between looking and seeing through illustrations of a cathedral, drawn by the narrator with his eyes closed. â€Å"Cathedral’s† narrator exposes readers to anti-heroic views†¦show more content†¦Evidence of the narrator’s anti-heroic attributes provides readers with symbols specifically supporting the protagonist’s views. A frequent sym bol throughout the story is the act of drinking alcohol. The characters drink constant and often, which symbolizes alcohol problems; furthermore, Carver, himself, struggled with alcoholism during his life. The creation of â€Å"Cathedral† signified a major success in Carver’s life; his battle against alcoholism was conquered and Carver salvaged his life back together. As Robert settles in at the narrator’s home, the narrator says, â€Å"Let me get you a drink. What’s your pleasure? We have a little of everything. It’s one of our pastimes.† (p.85). The offering informs readers about a possible alcohol problem from the statement â€Å"It’s one of our pastimes†. The narrator, in comparison, drinks heavily; yet with the progression of the story, the narrator’s tone simply converts to a dreamy manner softening the mood from the abundance of alcohol. Another, more prominent symbol in the story is the cathedral drawing. The dr awing with Robert symbolizes the ability to see beyond appearance and find the true underlying meaning within. The narrator eventually accomplishes the goal of seeing beyond the ordinary, but in effort to recognize this ability, the narrator reverts to his original ways of looking. When Robert asks theShow MoreRelatedPersuasive Essays : Persuasive Essay897 Words   |  4 PagesI began this class, I loved to write persuasive essays. I loved to write about my own opinions and I was quite good at convincing people to agree with my stand points. To convince others to agree on my point of view was an extraordinary feeling. I am very good at getting my point across and giving my reasons on why I feel the way I do about a certain situation. I loved writing persuasive essays because I love to read them as well. I love how persuasive essays have a call-to-action; giving the readersRead MorePersuasive Essay : My Portfolio1140 Words   |  5 Pagesargumentative purpose. This really showed in essay one and two, but improved in essay three and four. In essay one, I struggled with communicating the argument to the reader which was the main purpose of the essay. However, i also struggled with describing Pearce’s argument without using a lot of quotes in my essay. Before i revised essay one, it failed to help the reader understand Pearce’s argument and i received a grade of 62. I realized that my essay lacked argumentative purpose when you wroteRead MorePersuasive Essay921 Words   |  4 PagesPersuasive Essay Raquel Daniel COMM/215 Essentials of College Writing July 7, 2011 Cassundra Flemister-White Persuasive Essay Gangs Gangs are killing our upcoming generations. Gangs have always been around for many years and they are still growing. They are becoming more violent now because they are using more than just their body parts to beat up people. These gangs are killing and raping people. 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The average ticket prices for the NHL, MLB, NBA and NFL all rose 5% to 10% this year, according to Jon Greenberg, executive editor of Team Marketing Report. (Mihoces). Athletes are very highly paid due to the fact that thereRead MorePersuasive Essay1207 Words   |  5 PagesFinal: Persuasive Essay â€Å"Home Sweet Home† COM/156 Why spend money that is really needed for other things? Why live uncomfortably? Why be trapped in this hole called a home that belongs to another person? Why not live free and peacefully? When a person rents he or she usually throws away money that could be used to purchase something that belongs to them. Money is not easy to come by so why pay out hundreds toward something that is not benefit to the person paying it out. 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Awareness on the Effects of Malnutrition Free Essays

The primary purpose of making the children conscious about nutrition is to provide conditions for and to promote the continuous growth of the individual in all areas of living, with a view of achieving and maintaining the democratic way of life. There must be a relationship between food and the health of the individual, which tends to influence the health of the society in which he lives in. It has been said that nutrition is a science concerned with the movements of atoms in man to the movements of man in society. We will write a custom essay sample on Awareness on the Effects of Malnutrition or any similar topic only for you Order Now Because of the tremendous population explosion the supply of food for all people of the world is indeed becoming more critical every year. As a nutrition educator, we have that moral obligation to help the nutrition of every individual; for improved nutrition is one factor involved in paving the way towards peace among men. The nutritional status of our communities is a reflection of our individual nutritional health. Perhaps the most significant factor affecting the nutritional status of communities is economics. Having sufficient funds to purchase adequate food supplies is a necessity. Malnutrition is one of the major problems that our country is facing. This problem can’t be set aside. This won’t choose any victim. It may affect adults but mostly, it affects the youth. Through this thesis, the writer may acquire knowledge about the problem, its effects to mankind and some of the factors that will lead to such a problem. Being a practitioner to be, I cannot afford to see mankind suffering from malnutrition because of lack of knowledge about proper nutrition and the lack of resources especially the youth. Because for me, I consider the children as the hope of our country. How can there be hope if they are destroyed by ignorance about proper nutrition resulting to malnutrition? Therefore, I choose this topic for my research because I want to know the condition of those children; on how conscious they are regarding proper nutrition on their selves to possibly eliminate malnutrition. I want to share my little knowledge about proper nutrition to the children and how to improve their health status by educating them through discussions. Because hrough this, I can be aware of the health status of the children in the area. This research will also serve as an awakening bomb to the government and health officials and that should not be rejected. In our country, Malnutrition is a major problem. But according to the latest National Nutrition Surveys, there has been a general improvement between 2003-2008 in the country’s overall nutrition situation, affecting various population groups, as evidenced specifically by reductions in underweight and stunting among 0-5 and 6-10 years old children. Most of the Filipinos nowadays are3 aware of their health but only a few are applying proper nutrition on the daily living. Theoretical Background of the Study Malnutrition is a state that adversely affects growth and development of body functions as a result of either an inadequate or overabundant supply of kilocalories or nutrients to the body tissue. According to Walter Falcon, head of the Food Research Institute of Stanford University(1984:577), â€Å" It might focus more attention on Africa where the most serious hunger exists rather than on southeast Asia. But if only 100 million individuals are clinically malnourished; there probably another 200 million to 400 million that go hungry part of the time. If they’re not in the hospital, they’re not doing too well† According to Mary Alice Caliendo(1984:526)† Malnutrition and nutritional deprivation are basically problems of poverty of unequal and inequitable income distribution not only among individuals but among countries. Malnutrition won’t disappear by simply producing more food or by raising the overall economic levels of poor nations. According to Eleanor R. Williams(1984:513) â€Å"Human brains do not live by bread alone† Malnutrition causes children to become listless and pathetic. According to Thomas Polemar, an agricultural economist(1984:515) â€Å"The number of people estimated to be suffering from malnutrition ranges from 400 million to two thirds of the world population†. In his view, food production in developing countries tends to be understand because taxation is often based on production and because so much backyard production is locally consumed and never counted. On the other hand, other authorities insist that much hunger especially in remote rural areas is inadequately reported. Larry Minear of the Interreligious Task Force on United States Policy told an interviewer recently that, â€Å"Malnutrition is understated because there a lot of people who don’t show up in the planning nets either because the census are bad or because they are not in the market economy and their inability to purchase food isn’t measured. If enough food is to be produced to feed the world, a number of resources such as land, water, energy, fertilizer and technology must be available and widely used. According to Margaret Newman,(www. googlesearch. com), â€Å"the theory of health as expanding consciousness was stimulated by concern for those for whom health as the absence of disease or disability is not possible†. The theory has progressed to include the health of all persons regardless of their health status. The theory asserts that every person in every situation, no matter show disordered and hopeless it may seem, is part of the universal process of expanding consciousness. A process of becoming more oneself, finds greater meaning in life, and of reaching new dimensions of connectedness with other people and world. The theory of health as expanding consciousness stems from Roger’s theory of unitary human beings. Rogers’ assumptions regarding patterning of persons in interaction with the environment are basic to the view that consciousness is a manifestation of an evolving pattern of person to environment interaction. Consciousness is defined as the informational capacity of the system(in this case, the human being); that is, the ability of the system to interact with the environment. Consciousness includes not only the cognitive and affective awarenessnormannly associated with consciousness, but also the interconnectedness of the entire living system, which includes physiochemical maintenance and growth processes as well as the immune system. This patter of information, which is the consciousness of the system, ios part of a larger undivided pattern of an expanding universe. , Rogers’ insistence that health and illness are simply manifestations of the rhythmic fluctuations of the life process is the foundation for viewing health and illness as a unitary process moving through variations in order – disorder. ’ According to Joyce Fitzpatrick,(www. googlesearch. com) â€Å"The primary purpose of nursing is the promotions and maintenance of an optimal level of wellness†. the professional nurse participates in a multi-disciplinary approach to health in assessing, planning, implementing, and evaluating programs in regards to how they affect optimum wellness. When assessing health care needs the professional nurse incorporates the physical, psychological, emotional, social, environmental and spiritual aspects of the profession into her daily routine. Person-the tem integrates the concepts of both self and others and recognizes individuals as having unique biological, psychological, emotional, social, cultural and spiritual attitudes. They thrive on honor and dignity, self-evaluation and growth and development. Throughout a person’s life, many factors develop within a social setting and interact with a multitude of environments that can significantly influence that person’s health bad wellness. Health – is a dynamic state of being that results from the interaction of person and the environment. Optimum health is the actualization of both innate and obtained human potential gleaned from rewarding relationships with other, goal directed behaviors and expertise. Wellness-Illness- is rooted in the promotion of wellness practices, the attentive treatment of those who are acutely or chronically ill or dying, and restorative care or people during convalescence. Metaparadigm – derived from and related to the basic metaparadigm concepts of person, environment, health and nursing. \while much of the research in nursing has been focused on assisting individuals in their life transitions, whether through phases of growth and development, or experiences with health and illness, the conceptualizations of the nursing profession as focused on transitions has not been adequately researched. How to cite Awareness on the Effects of Malnutrition, Essay examples

Taxation Theory Practice Law Residence Status and Ordinary Income

Question: Discuss abot the Taxation Residence Status and Source of Income. Answer: Residence Status and Source of Income The taxation laws of Australia describe the residency status of a person whether he is an Australian resident or not for tax calculations. In the light of the question, Kit has a status of permanent resident in Australia but spend most of its time from outside Australia for its job purpose. An individual who was not present in Australia from last four years cannot term as an Australian resident for the taxation purpose. But there are certain exceptions which need to be considered exclude the condition of the time spent in the country. The important points in this aspect are: From last four years, Kit's family (Wife and two children ) lives in Australia. According to the taxation laws of Australia when an individual's family means spouse and children reside in Australia then the person should be treated as an Australian resident. Kit holds a bank account in Australia, and he gets the privilege of salary credited directly to his bank account from his employer. A person in Australia does the financial activities, or any economic activities recognized him as an Australian resident. He is currently working in Indonesia for a project by a US company from last nine months, but he got his job in Australia. Australia taxation laws state that an individual resident who is not present in Australia and remains outside Australia for most of the year is not treated an Australian citizen. But In the discussion of this point, an important aspect is that he got his job in Australia which is also very much important in deciding about his private status. He travels to his family in holidays and works off. It clears that his aspect is to live in Australia for long term basis. From this point, we can conclude him as an Australian resident. Kit's made investments to outside Australia in Chile. The taxation laws of Australia identifies that when a person made the investment to outside country, he should not be regarded as an Australian resident. So, from the above points, we can say that his financial aspect (Bank Account in Australia), Social aspect( Wife and Children living in Australia) conditions directly speaks about the indication of his Australian residency. As it is also true, that he remains outside Australia for most of the year and his investments are also made to outside Australia, his various aspects give the decision about that he wants to settle in Australia for a long term. Thus from the discussion of all above points and looking on different aspects, He should be considered as an Australian resident for the Australian taxation purpose.In reviewing the income tax purpose, his income should be treated in the same manner as the income of an average American resident does. Kit earns salary income from his employer, and it seems to be the only source of revenue as far as a consistent income is concerned. He gets some benefit from the part of his investments in Chile also, but salary income can be called as a primary source of revenue for taxation purpose. Therefore, he is accountable to pay taxes to the Australian tax department just like a regular Australian citizen. If we talk about the investment income earned from Chile, it should be treated as income from foreign investment and taxed accordingly in that way. Ordinary Income Explanation of outcomes of Court Cases Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 In this case, it clearly states that the taxpayer is the owner of the mining land and its objective is to done mining in the area which also proves by its memorandum of association. Initially, the taxpayer bought property for the purpose of mining only but soon he ran out of capital, and he does not have to spend on the mining purpose, and thus he started selling land. The taxpayer earned a handsome profit from the dealing of a sale of land, and it was claiming that such profit should not be declared as capital gain and cannot be included in assessed income for the taxation purpose. The judiciary provides the conclusion that the profit raised from the dealing of a sale of mining land should be considered as an advantage in the head of capital gain for the assessment of the individual income. The facts given by the court justifies that from the inception the motive of the taxpayer is to generate capital gain from this land because he does not have the capital from the beginning to min e the area. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 In this episode, the taxpayer bought the property in the 1860s for the objective of coal mining in the land and it carried out till 1924. After 1924 when the coal from the area was exhausted, the taxpayer split the land into subparts builds roads and structures including railway stations with an aim to sell the property and get a maximum monetary advantage over it as the land was no more helpful in carrying out its core business operations. The individual argued that income created from the sale of the property should not be termed as revenues from the business service. As it is not in their memorandum to develop and sell the area, but they did it only to dispose of an asset which was no more beneficial to the core objective of the business and did in the manner by which they get the maximum advantage from it. The court favors the argument by the individual because his primary objective is the mining of land only in its inception of purchase neither the developing or selling the prop erty can be said as an accurate and later it is merely treated as disposing of a capital asset in the best possible way. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR In the present case, the taxpayer was adopting the land for domestic purpose and by the fisherman who is in a position to hold the shares of a company. When the shares of the fisherman purchased by the three development companies the management control of the enterprise automatically transferred to the purchaser. Also, two general managers also belong from the development companies. They accept the provisions of the articles of association of the enterprise, but in a view to developing subdivide and sell the land. The taxpayer presents his part that profit derived from the sale of the property should not be classified as income from operational activities of the company as it is not the business of the company permitted by its articles of association. The authority came to the conclusion that the surplus arises from the dealing of land should be taken in view as the income directly from the operational activities which represent it is clear that the intention was to generate profit i n this dealing because the taxpayer was never intended to use the land in the domestic terms. Statham Anor v FC of T 89 ATC 4070 The facts present in this case suggest that land was acquired with an objective of desultory farming. Individual decided to go for cattle farming, but the project could not be implemented because of various reasons like market condition not suitable and health issue of the owner. The taxpayer adopts the subdivision strategy and sells the land. The plan approved by the individual for the division part and sell the property was forwarded by the council and partners of land gave a bond in the form of bank guarantee. The plants were sold through estate broker. They earned handsome profits from the dealing. The taxpayer presents an argument in his favor that subdivision and selling of land were unintentional, they merely tried to dispose of the capital asset in a sound safe manner. The judiciary power accepts the appeal of the taxpayer and says that the subdivision idea is not associated purposely with the profit earning objective related to the dealing. Casimaty v FC of T 97 ATC 5135 This case is also matched with the above one. The land was bought by the purchaser with an objective to do farming. The individual adopted the purpose for some time and later realized that it would not be more beneficial to him because of various reasons like drought, medical conditions of the proprietor, etc. Same strategy as adopted in the above case by the individual he subdivided the property and sold most of it in 8 different parts. The assessee claims that it was a just only realization of the capital asset and not the profit from carrying out operational activities. The court declared that the surplus generated from the subdivision of land should not be recognized as an income arising from the business operations. The fact presented by the assessee states that the property was not purchased to (or intending to) subdivision and resale. It was solely for the purpose of farming but because of above-discussed reasons agriculture is not possible then an alternative should be consid ered. Moana Sand Pty Ltd v FC of T 88 ATC 4897 The assessed memorandum stated that their only perspective is to sell the soil on the land. However, they also have clear in their perspective that to sell the property after extracting soil from it and when it becomes ripe the sell dealing took place. The individual first starts the extraction process and remove the whole sand from the land and start to subdivide into small parts and sell the ground and made a profit from it. The taxpayer states in his argument that it was not their routine business operation. Thus it should not be in calculation u/s 25 (1) or 26(a). Crow V FC of T 88 ATC 4620 In this available case study. The assessee purchased the agriculture land and sold it using subdivision method and subsequently made a profit from it. The taxpayer argued for a court that the income generated from this dealing should not be treated as a business income as it was not intentionally traded. The assessee has also done other type of transactions in the similar nature wherein he acquired the land and sold it later. The court does not show much interest in the assessed argument and contend that profit generated from the dealing should be treated as an operational income only. McCurry Anor V FC of T 98 ATC 4487 In this assessment, the taxpayers purchased the demolished the old houses and constructed three new townhouses there. Before the completion of the construction, the owners advertised that townhouses are available for sale, but they didn't find the interested parties in them. Then they started to reside in two of three houses and repeat the advertisement for the sale of the new townhouses.Now, fortunately, the buyers are attracted to this property, and they sold the property by generating a handsome profit in this deal. The holders argued that their objective is not to sell the property and make profit accordingly with it. The court rejected the contention of the owners and held it was evident from the advertisement that their sole objective is to sell the land after the construction part and create profit. References: Lewis, C. (2012).Resident or non-resident: Whats the difference?. [online] Available at: https://www.lewistaxation.com.au/tax/general-tax/resident-for-tax-purposes [Accessed 16 May 2017]. Joseph, J. (n.d.).How does the ATO determine if youre an Australian resident for tax purposes?. [online] Available at: https://www.finder.com.au/australian-resident-for-tax-purposes [Accessed 16 May 2017].. Craig (n.d.).AM I AN AUSTRALIAN RESIDENT FOR TAX PURPOSES?. [online] Available at: https://www.austexpatinvestor.com/am-i-an-australian-resident-for-tax-purposes/ [Accessed 16 May 2017]. Singh, I. (2016).AUSTRALIAN RESIDENT FOR TAX PURPOSES, EXPLAINED.. [online] Available at: https://www.quillgroup.com.au/blog/australian-resident-for-tax-purposes-explained [Accessed 16 May 2017]. Burgess, T. (2013).Australia. [online] Available at: https://mytaxresidency.com/australia [Accessed 16 May 2017] Stephens, M. (2015).Australia: Leaving Australia for work? Beware of your tax residency status. [online] Available at: https://www.mondaq.com/australia/x/429518/Income+Tax/Leaving+Australia+for+work+Beware+of+your+tax+residency+status [Accessed 16 May 2017]. Heinamann, F. (2012).Think you are a non-resident of Australia for tax purposes? Think again.. [online] Available at: https://www.cgw.com.au/publication/think-you-are-a-non-resident-of-australia-for-tax-purposes-think-again/ [Accessed 16 May 2017]. Taylor, (2015).California copper syndicate ltd v harris surveyor of. [online] Available at: https://www.coursehero.com/file/p5506pq/California-Copper-Syndicate-Ltd-v-Harris-Surveyor-of-Taxes-1904-5-TC-159-See/ [Accessed 16 May 2017]. Ryan, (2016).CASIMATY v FC of T. [online] Available at: https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t [Accessed 16 May 2017]. Anon, (n.d.).Statham anor v fc of t 89 atc 4070 in this case the. [online] Available at: https://www.coursehero.com/file/p2qagpn/Statham-Anor-v-FC-of-T-89-ATC-4070-In-this-case-the-taxpayers-were-trustees-of/ [Accessed 16 May 2017]. Koh, D. (n.d.).Tax law ass. [online] Available at: https://www.academia.edu/23262984/Tax_law_ass [Accessed 16 May 2017]. Harvey, K. and Legal, A. (2008).Tax Basics - Program 29: Taxation CGT Aspects of Real Property Development. [online] Available at: https://www.tved.net.au/index.cfm?SimpleDisplay=PaperDisplay.cfmPaperDisplay=https://www.tved.net.au/PublicPapers/September_2008,_Tax_Basics,_Tax_Basics___Program_29___Taxation___CGT_Aspects_of_Real_Property_Development.htm l [Accessed 16 May 2017]. Anon, (2016).Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188. [online] Available at: https://www.coursehero.com/file/p5aqrqk/Cases-to-be-read-Scottish-Australian-Mining-Company-Ltd-v-FCT-1950-81-CLR-188/ [Accessed 16 May 2017]. Anon, (n.d.).Deductions and expenses: Loss on Sale of Property on Subdivided Land. [online] Available at: https://www.ato.gov.au/law/view/document?docid=AID/AID200155/00001/ [Accessed 16 May 2017].