art essay - 1448 Words

Art Essay- The context, of which art is created, clearly reflects its history and where it is from. Society’s values are further highlighted by the piece and give us insight into what life was like. This is interestingly interpreted by Juan Bautista de Espinosa’s exuberant baroque style painting, with a heavily catholic influence from Spain in the late 1500’s, as well as Margaret Olley’s contrasting and simplistic sensibility of the mid 20th century. Each artist’s aesthetic, although significantly different; equally allow us to understand a certain time and place Juan Bautista de Espinosa was born in 1590c. into a heavily Catholic family and country. Originally a gilder of altarpieces, Espinosa mastered the technique of still-life in†¦show more content†¦The Spanish Empire, in an effort to increase its size and spread Catholicism, carried out many conquests overseas. In Bautista’s work â€Å"Still-Life with Grapes, Flowers, and Shells, 1628† reflects the â€Å"new delights† that the â€Å"new world† had to offer†. The arrangement of shells and exotic birds and flowers, is a combination of old and new: with a traditional style of painting depicting exciting and unexplored goods. This could possibly be a metaphor for the rather old and powerful Spanish empire, exploring into the unknown. The subtle uses of bright bold colours of peach and chartreuse, as well as warm earth tones are a clear reflection of the South American tropics, along with their exotic flora and fauna, and humid climate. It also crea tes moods of excitement in anticipation of what else there is to explore. The lusciousness of the brush strokes and use of highlights give the painting a new life, in the both things harsh like the foliage of the plants and soft like plumage of the birds. The sombre background and traditional table ground the contrasting arrangement and forms the basic structure of the piece. It also competes with the display, just like Spain and its conquest against other nations. Margaret Olley is possibly one of Australia’s most famous still life painters. Born in 1923, Olley enjoyed art from an early age and even died with paint still on her fingers. She was trained at the EastShow MoreRelatedEssay on The Art of Writing1027 Words   |  5 PagesWriting is like art- it helps us to express ourselves. However, writing differs from art in that it has to follow specific parameters, such as structure, syntax, grammar, and so on. At the beginning of the quarter, I had preconceived ideas as to what good writing was, and how I should go about it. While working on my first assignment, I discovered that to be reasonably successful at this I had to leave behind my perceptions of writing as it is accepted in my country and to start from scratch. ThroughoutRead MoreEssay on Women In Art473 Words   |  2 Pageslooked at as objects. In the 1500’s during the time of the Renaissance woman were often portrayed in art in the nude. Curves at that time showed w omen as being goddess like. The more curvy and voluptuous you were the more beautiful men saw you. Artists who painted the female body were often commissioned by rich men to paint these paintings to hang in their houses. Women in this age are still portrayed in art in the nude. Mostly in nude magazines. Some people would consider these magazines to be vulgarRead MoreEssay on Chicano Art3962 Words   |  16 Pages Chicano Art Chicano Art and Indigenismo Artworks have played an indelible work to the lives of humanity. The creative nature in Artists is a complex matter to define. The uncertainties in the intrinsic nature in art lay difficult aspects that can only be answered by values, themes and skills depicted in an artist artwork. Apart from playing the intricate psychological effect on humans, the artworks have been used as a tool of expression that has been revered and uniquely preserved for futureRead MoreWhen Is Art Not Really Art? Essay940 Words   |  4 Pages When Is Art Not Really Art? Art is everywhere. Tomb paintings in Egypt, the Sistine chapel in Italy, photography, cave paintings, tattoos, the Greeks, comics, African tribal art, nail designs, the Mayans, hairstyles, graffiti. The list never ends. It is everywhere on Earth during all time periods. There is every style of art imaginable and more. But when is art not art? This is a question that has been asked for years with no real answer coming to light. The most commonly accepted theory is thatRead MoreEssay on Art Criticism and Art History2671 Words   |  11 PagesArt criticism and Art History Case Study: The use of assemblage and the found object in historical and contemporary art practice. The origins of the practice of assemblage can be traced back to its early twentieth century roots based on ideas presented by Dadaists. The Dada movement was a literary and artistic movement during the First World War and further developed as a non-art movement. The main idea of Dada was to not follow a uniform rule of what an artwork entails in order to be valuedRead More Art History Essay2654 Words   |  11 Pages ART __-history, __-theory, __-world (Accounting for modern art with Dickie, Danto, and Weitz) nbsp;nbsp;nbsp;nbsp;nbsp;Up until the twentieth century art theorists had consistently sought for a definition of art—a definition that would determine a set of necessary and sufficient conditions for something to be called art. But artists in the 20th century did not want to be defined, and they deliberately tried to create artworks that would not fit under some theorist’s umbrella. We saw the BeatniksRead MoreArt Fakes and Forgeries Essay1266 Words   |  6 Pages1000 13 September 2010 Fakes and Forgeries Lessing v. Dutton The two essays, â€Å"What is Wrong with a Forgery,† by Alfred Lessing and â€Å"Artistic Crimes,† by Denis Dutton, explore the different reasons that they give negative connotation to the concept of an artistic forgery. Each author concludes that a forgery is indeed wrongful, however their reasons for this conclusion differ in several distinct ways. This essay will summarize both authors’ main points and compare and contrast the fundamentalRead MoreEssay on What is Art?4193 Words   |  17 Pages Intro In late Antiquity the arts consisted of the seven artes liberales, the liberal arts: Grammar, Logic, Rhetoric, Geometry, Arithmetic, Astronomy, and Music. Philosophy was the mother of them all. On a lower level stood the technical arts like architecture, agriculture, painting, sculpture and other crafts. quot;Artquot; as we concieve of it today was a mere craft. Art in the Middle Ages was quot;the ape of naturequot;. And what is art today? Can we give a definition? Sir Roger PenroseRead MoreEssay on The Art of Benin1045 Words   |  5 PagesWestern attitudes to African people and culture have always affected how their art was appreciated and this has also coloured the response to the art from Benin. Over time concepts of ‘Race’, defined as a distinct group with a common linage, and ‘Primitive’ which pertains to the beginning or origin, , have been inextricably linked with the perception of Africa. The confusion of the two in the minds of people at the end of the 19th centaury, and some of the 20th, caused a sense of superiorityRead More Public Art Essay856 Words   |  4 PagesPublic Art â€Å"Any drawn line that speaks about identity, dignity, and unity is art,† (Chaz Bojorquey) is a statement that I agree with. Art is perceived differently from all people based on their culture, religion, personal taste, and many other factors. I believe that as long as what has been created is meaningful to either the creator or even to somebody that is viewing it, it should be considered art. Art in the public is a very controversial subject that brings up the important question of

Tattoos And Its Effects On Society - 1355 Words

Tattoos have been around for ages they are done either for cultural expression or religion. Tattoos for most people is a way to express themselves, some people even get them in memory of a loved one that is not around anymore. People with visible tattoos are facing issues in getting hired and keeping a job. Every employer has different policies and rules about visible tattoos in the workplace and is allowed to enforce it any way they can to keep their positive company image. It is important how a person presents themselves for an interview and even for work, first impressions are important. Tattoos, while still considered a taboo by many are becoming accepted, causing corporate America to re-evaluate their views on them. Tattoos go back†¦show more content†¦In today’s society tattoos have become popular, but most employers still look down on a person with visible tattoos. Some employers will not even look at the person’s skill and work history but only at their appearance. Usually an employee appearance has nothing to do with how well they perform at work. In certain jobs allowing employees to dress how they feel comfortable can better how they perform the job. For example, if a person works in the kitchen as a dishwasher and does not deal with customers they should be able to wear comfortable clothing as opposed to a person that serves the people food should have any visible tattoos covered up and follow the dress code. There really should be some kind of law that involves discrimination towards tattoos, and just because a person has visible tattoos they should not be judged on that but on how well their job performance is. Dunkin Donuts has a policy in place that states â€Å"all tattoos must be covered up†. Employees with visible tattoos must wear long sleeve shirts to cover their tattoos. Depending on the shift they are working they can get away with having them showing. Overnight employees do not deal with that many customers are allowed to have their tattoos uncovered. During an interview with Lisa Bashore a Dunkin Donuts employee she stated that if one of her employees comes in with a new visible tattoo she would tell them that it has to be covered up.

Legal Studies Essay International Crime Free Essays

International Crime -Crimes against Humanity †¢ Using the case study of Srebrenica, evaluate the effectiveness of international and domestic legal systems in dealing with crimes against the international community International laws and mechanisms to deal with international crime are vast in number. They aid in promoting common moral and ethical standards to be administered worldwide. Tribunals such as the International Criminal Tribunal for Yugoslavia (ICTY) and the International Criminal Court (ICC) have provided a mechanism to deal with international crime. We will write a custom essay sample on Legal Studies Essay International Crime or any similar topic only for you Order Now Collaborations of member countries allow these Courts to implement certain justice, but the limitations and ineffectiveness is highlighted when breaches of their administration occur leading to miscarriage of justice for victims, offenders and society. The International Criminal Court The International Criminal Court has been a legal mechanism which deals with international crime and which has had varying effectiveness. The ICC is the world’s first permanent international criminal court and 111 countries have ratified its Rome Statute. The media article â€Å"Effectiveness of ICC without US Support†, Radio Netherlands, 18 June 2009, argues that, even though major powers like India, China and Russia are still not party to the Rome Statue of 2002, the Court has at least managed to put an end to those who may have otherwise escaped punishment from crimes against humanity. Steven Freeland’s article â€Å"Eradicating Evil is on Trial†, The Australian, 2008, highlights the fact that without the ICC and other international tribunals, many thousands of victims and their families would receive no justice at all. However the ICC has limited effectiveness due to its limited ability to enforce international law. One aspect that hinders the effectiveness is the fact that the ICC and other international tribunals have no police force and are reliant on states to arrest indicted victims and bring them before the appropriate court. Without the political will to cooperate in this process the court’s effectiveness is limited. The arrest warrants issued by the ICC against President Omar al-Bashir of Sudan for genocide committed in Darfur, and Bashir’s ongoing contempt for them, are an example of the limitations of international courts in failing to provide justice. Al Bashir’s warrant is the first issued against a sitting head of state, however states lack the necessary will to ensure he is brought to the court. The ineffectiveness is also evident as the court’s warrant lacks enforceability. Further, the Court has only convicted one person during its ten years of operations, Thomas Lubanga, who was jailed for 14 years for recruiting child soldiers, as per the article â€Å"Congolese Warlord Sentenced for 14 Years† News Africa, 10 July 2012. The fact that the Court has arrested only six people and convicted one illustrates the struggles the court faces in delivering justice. The International Criminal Tribunal for former Yugoslavia (ICTY) International courts are often criticised for being ineffective due to their lack of enforcement. However, the International Criminal Tribunal for Yugoslavia reflects an increase in effectiveness. The ICTY is effective as it delivers justice when there is non-compliance of international law. As reported in the Sydney Morning Herald on 20 July 2011, the last remaining fugitive, Goran Hadzic, was arrested by the war crimes tribunal, however it took 18 years to send him to trial. According to the ICTY’s website accessed February 2012, the Tribunal has indicted 161 persons for serious violations of international humanitarian law committed in the territory of the former Yugoslavia. Of this number, 64 have been sentenced, 13 referred to other jurisdictions and 35 proceedings are ongoing. An example of a sentence which provided justice was when Milan Lukic received life imprisonment. The ICTY is effective as it is effective in delivering justice to offenders, though this has taken years to achieve and is ongoing. Domestic legal systems have been intermittently effective in dealing with crimes against the international community. According to the Sydney Morning Herald, September 2011, the Australian government extradited the accused war criminal Dragan Vasiljkovic to the Tribunal, despite his efforts to block deportation. However, the Sydney Morning Herald article â€Å"See No Evil is Australia’s Way on War Crimes†, October 2011, contrasts the poor performance on the David Hicks affair and argues that Australia has an inconsistent approach to dealing with international crime. Further, the ruling of the Dutch Court in July 2011 that the Netherlands was responsible for the deaths at Srebrenica is a landmark decision that countries contributing to peacekeeping can be held accountable for their actions. Therefore domestic legal systems can be effective in dealing with international crime. The ICTY is effective as it has delivered judgments which promote justice for individuals and society. A landmark ruling of the court was when it ruled mass rape in the time of war a crime against humanity, the first time a court had made such a ruling. As reported in The Guardian newspaper on 23 February 2001, this ruling gave hope to thousands of women abused in times of war. The Court is effective has it reflects moral and ethical standards. The ICTY is effective as it is promotes access to justice for individuals. The Court has a victims and witness section which provides meals and accommodation to witnesses. It also has a translation department and its own legal aid system. Many accused cannot afford legal counsel to gain a fair trial and, according to the ICTY website accessed February 2012, Legal aid accounts for 11% of the tribunal’s budget. Whilst these funds have promoted justice for individuals and victims, a factor which weakens the Tribunal’s effectiveness is that of resource efficiency as the court cost nearly $301 million to operate in the 2011-12 year. Conclusion The ICC and the ICTY are examples of mechanisms which protect the rights of individuals. International Courts however rely on the cooperation of nation states to ensure accused are brought to justice. Limitations such as government sovereignty and a lack of enforceability means that after the war crime, justice may not be achieved in a timely manner (such as in the Srebrenica case). The ICC and the ICTY are therefore mechanisms which vary in their effectiveness in providing justice. How to cite Legal Studies Essay International Crime, Essay examples

Fringe Benefit Tax and Capital Gain Tax Taxation

Questons: Part One: Fringe Benefit Tax Alan is an employee at ABC Pty Ltd (ABC). He has negotiated the following remuneration package with ABC: salary of $300,000; Payment of Alan's mobile phone bill ($220 per month, including GST). Alan is under a two-year contract whereby he is required to pay a fixed sum each month for unlimited usage of his phone. Alan uses the phone for work-related purposes only; Payment of Alan's children's school fees ($20,000 per year). The school fees are GST free.ABC also provided Alan with the latest mobile phone handset, which cost $2,000 (including GST). At the end of the year ABC hosted a dinner at a local Thai restaurant for all 20 employees and their partners. The total cost of the dinner was $6,600 including GST.(a) Advise ABC of its FBT consequences arising out of the above information, including calculation of any FBT liability, for the year ending 31 March 2014. Assume that ABC would be entitled to input tax credits in relation to any GST-inclusive acquisitions.(b) How would your answer to (a) differ if ABC only had 5 employees?(c) How would your answer to (a) differ if clients of ABC also attended the end-of-year dinner? Part Two: Capital Gain TaxDave Solomon is 59 years of age and is planning for his retirement. Following a visit to his financial adviser in March of the current tax year, Dav e wants to contribute funds to his personal superannuation fund before 30 June of the current tax year. He has decided to sell the majority of his assets to raise the $1,000,000. He then intends to rent a city apartment and withdraw tax-free amounts from his personal superannuation account once he turns 60 in August of the next year. Dave has provided you with the following details of the assets he has sold:(a) A two-storey residence at St Lucia in which he has lived for the last 30 years. He paid $70,000 to purchase the property and received $850,000 on 27 June of the current tax year, after the real estate agent deducted commissions of $15,000. The residence was originally sold at auction and the buyer placed an $85,000 deposit on the property. Unfortunately, two weeks later the buyer indicated that he did not have sufficient funds to proceed with the purchase, thereby forfeiting his deposit to Dave on 1 May of the current tax year. The real estate agents then negotiated the sale of the residence to another interested party.(b) A painting by Pro Hart that he purchased on 20 September 1985 for $15,000. The painting was sold at auction on 31 May of the current tax year for $125,000.(c) A luxury motor cruiser that he has moored at the Manly Yacht club. He purchased the boat in late 2004 for $110,000. He sold it on 1 June of the current tax year to a local boat broker for $60,000.(d) On 5 June of the current tax year he sold for $80,000 a parcel of shares in a newly listed mining company. He purchased these shares on 10 January of the current tax year for $75,000. He borrowed $70,000 to fund the purchase of these shares and incurred $5,000 in interest on the loan. He also paid $750 in brokerage on the sale of the shares and $250 in stamp duty on the purchase of these shares. Dave has contacted the ATO and they have advised him that the interest on the loan will not be an allowable deduction because the shares are not generating any assessable income.Dave has als o indicated that his taxation return for the year ended 30 June of the previous year shows a net capital loss of $10,000 from the sale of shares. These shares were the only assets he sold in that year.(a) Based on the information above, determine Dave Solomons net capital gain or net capital loss for the year ended 30 June of the current tax year.(b) If Dave has a net capital gain, what does he do with this amount?(c) If Dave has a net capital loss, what does he do with this amount? Answers: Part One: Fringe Benefits Taxes What is FTP? FTP is Fringe benefits Tax which is a type of tax imposed on the employer for providing benefits to their employees. FTP is not like income tax and it is levied on the taxable value of the Fringe Benefits provided to the employees. Director will also be considered as employee and any benefits provided to him will also be liable to Fringe Benefits Tax. Examples of Fringe Benefits are cited below:- To give an employee a facility of car for private purposes. To give an employee a loan at a rate lower than market rate. Paying an employees health insurance cost. Reimbursement of non business expenses of the employee. Entertainment facilities like food, drink or recreation. Giving an employee a living away from home allowance. Car parking allowance facilities. If you are liable to pay Fringe Benefits Taxes, then first thing you need to do is to get registered to pay the taxes. You need to keep proper Fringe Benefits records. Properly calculate the FBT. Understanding the exemptions which are allowed from paying FBT. After completing the above written procedure, you need to file FBT return with ATO and paying the tax regularly. What are the rates of Fringe Benefits tax? Tax rate for the year ending 31st March 2013-46.5% Tax rate for the year ending 31st March 2014-46.5% Tax rate for the year ending 31st March 2015-47% What are the gross up rates of Fringe Benefits Tax? Type 1- Higher gross up rates:- This rate is used when the benefits provider are liable to Goods and Service Tax credit. For the year ending 31st March 2013-2.0647 For the year ending 31st March 2014-2.0647 For the year ending 31st march 2015-2.0802 Type 2-Lower gross up rates:- This rate is used when the benefits provider are not liable to Goods and Service Tax credit. For the year ending 31st march 2013-1.8692 For the year ending 31st march 2014-1.8692 For the year ending 31st march 2015-1.8868 What are the exemptions available from FBT? The following WORK RELATED items are exempt from FBT:- Devices such as mobile phone, laptop, portable printer and GPS navigation receiver. Computer software. Protective clothing. Tools of trade. FBT exemption is related to only those items which are related to business purposes. Only one device from the devices having similar functional use will be allowed to have exemption benefit. But if its a case of replacement then both the devices will get the benefit of exemption. Minor Benefit Exemption:- Minor benefits are not liable to FBT. If the benefit fulfils the given below two conditions then it will be regarded as minor benefit and it will not be liable to FBT. The notable taxable value of the benefit is lower than 300$. The benefit given is unreasonable to consider it as Fringe Benefit. Notable taxable value means the taxable value if the benefit was taxable. What is not subject to FBT? The following things are not liable to FBT:- Payment of salary or wages. Shares purchased under approved employee share acquisition scheme. Employer contributions to complying super funds. Employment termination payments. Payment of amounts deemed to be dividends. Certain benefits provided by religious institutions to their religious practioners. What are the steps to determine FBT amount? Step: 1- Add up taxable value of each Fringe benefits provided to every employee. The calculation of taxable value differs to the type of benefits. Step: 2- find out all the fringe benefits which can claim GST credit(including excluded fringe benefits). Step: 3- find out the grossed up taxable value of the benefits found out in step 2 by multiplying them with type 1 gross up rate. Step: 4- find out all those fringe benefits provided to employees for which GST credit is not available. Like those benefits which are GST free. Step: 5- find out grossed up amount of the fringe benefits found out in step 4 by multiplying them with the type 2 gross up rate. Step: 6- Add up grossed up values derived in step 5 and 3. Step: 7- find out fringe benefits tax by multiplying the taxable amount derived in step 6 by multiplying it with tax rate which is 46.5%. Calculation of Fringe Benefits Tax:- Explanatory notes to solution:- 1. Salary paid to Alan is not liable to Fringe Benefits Tax. So, it will not be counted in calculating taxable value for computing Fringe Benefits Tax. 2. The employer has paid to the employee mobile phone bills worth 220$ p.m. So, yearly mobile phone expense will be 2640$. As the mobile phone is used by Alan only for work purposes, it will not be liable to Fringe benefits tax.Payment of Alans childrens school fees will attract FBT. Payment of 20,000$ per year is made as allowance. The school fees are GST free. Therefore it will be considered under type 2 gross up rate for determining grossed up values. 1. ABC provided Alan with mobile phone hand set. Mobile phone handset isnt covered under work related exemptions. Therefore it will be covered under type 1 gross up rate for determining grossed up values as it is inclusive of GST. 2. Dinner facility was provided by ABC to their employees and partners. Under FBT laws, if the value of fringe benefit given is less than 300$ then it wont be liable to FBT. Here, exact number of employees as well as partners is not given. Therefore, if we assume that the there were more than two partners than the amount of fringe benefit provided will be go less than 300$. Therefore, it wont be liable to FBT. Calculation of FBT liability:- Part One a) Step: 1- Amount of fringe benefits given by ABC to Alan is 22,000$(20,000$+2,000$). Step: 2- the benefits provided which are liable to GST credit are 2,000$. Step: 3- Step 2 calculated amount will be multiplied with gross up rate of 2.0647. Which is 4,129.4$. Step: 4- The benefits provided which are not liable to GST credit are 20,000$(education fees). Step: 5- GST free given benefits will be multiplied with gross up rate of 1.8692. Which comes to 37,384$. Step: 6- Total grossed up amount for calculating FBT is 41,513.4$. Step: 7- Fringe Benefit Tax amount will be 19,303.73$(41,513.4*46.5%). b) If there had only been 5 employees the answer would have changed. If we assume that there are 3 partners and 5 employees then total will be 6 persons. And then 6,600$ will be distributed between 6 persons. But, as the exact figure of partners isnt given, we cant exactly work out the solution. c) If the clients also attended the dinner at the yearend then also the answer would not change as the amount of 6,600$ would still be distributed between total number of persons and therefore, the per head amount would still come to less than 300$. And it will not qualify for FBT being less than 300$ amount. Part Two: Capital Gain a) Explanatory notes to solution:- Note: 1- A two-storey residence at St. Lucia will fall under the category of main residence and therefore will not attract capital gains tax. Note: 2- The net sale proceeds of the painting will be liable to capital gains tax and therefore it will be considered while calculating total amount of capital gains. Note: 3- A luxury motor cruiser is a capital asset as per the capital gains tax provisions. Therefore, any sale consideration received from selling motor cruiser will be liable to capital gains tax. Note: 4- Shares are capital asset and therefore sale of shares attract the capital gains tax. Note: 5- Dave had capital loss in the previous year which will be allowed to be set off against capital gains. Calculation of Net Capital Gains:- Particulars Amount(in $s) Amount (in $s) Sale of two-storey residence at St. Lucia (Note I) Exempt Sale of painting(Note 2) 125,000$ Less: Purchase cost of painting (15,000*123.4/71.3) (25,960.73) 150,960.73 Sale of Luxury motor Cruiser(Note 3) 60,000$ Less: Purchase cost of Luxury Motor Cruiser (110,000$) (50,000$) Sale proceeds of Shares(Note 4) 80,000$ Less: Purchase cost of Shares (75,000$) Less: Interest on loan (1,000$) Less: Brokerage on sale of shares (750$) Less: Stamp duty on sale of shares (250$) 3,000$ Total Capital Gain 103960.73 Less: Capital loss of previous year(Note 5) (10,000$) Net Capital Gain 93,960.73 b) Dave will get net capital gain after adding up all the capital gains and deducting capital losses if he had in current year or in any of the previous years. After getting the net capital gain that amount will be added up with the incomes of the person and tax will be levied on it as per the normal income tax rates. To get the benefit of deduction like stamp duty value and any other expenses incurred to complete the sell transaction will be allowed to have only if the person has maintained proper records of the same. So, the amount of net capital gain derived will be added to income and will be taxed with normal tax rates. c) If Dave has a net capital loss then the amount of capital loss will be carried forward for indefinite years to set off against capital gains. The amount of capital loss cant be set off against any other income of the assessee, rather it can only be set off against capital gains of the assessee. So, the only treatment for capital loss is to set it off against capital gains of current year or if there is no capital gains in current year then the capital loss amount will be carried forward and will be set off against capital gains of future years. References: ANON, N.D., Fringe Benefits taxes, Accessed on 28th January 2015, https://www.ato.gov.au/Business/Employers/Preparing-to-engage-workers/Fringe-benefits-tax-(FBT)/ANON, N.D., Work related items Exempt from FBT, Accessed on 28th January 2015, https://www.ato.gov.au/general/fringe-benefits-tax-(fbt)/do-you-need-to-pay-fbt-/work-related-items-exempt-from-fbt/ANON, N.D., Minor benefits Exemption, Accessed on 28th January 2015, https://www.ato.gov.au/general/fringe-benefits-tax-(fbt)/fbt-exemptions-and-concessions/minor-benefits-exemption/ANON, N.D., FBT Rates, Accessed on 28th January 2015, https://www.ato.gov.au/Rates/FBT/ANON, N.D., What is not subject to FBT, Accessed on 28th January 2015, https://www.ato.gov.au/general/fringe-benefits-tax-(fbt)/do-you-need-to-pay-fbt-/what-is-not-subject-to-fbt/ANON, N.D., How to calculate your FBT, Accessed on 28th January 2015, https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/How-to-calculate-your-FBT/ANON, N.D., Capital gains tax, Accessed on 28th January 2015, https://www.ato.gov.au/General/Capital-gains-tax/ANON, N.D., shares and Units, Accessed on 28th January 2015, https://www.ato.gov.au/General/Capital-gains-tax/Shares-and-units/ANON, N.D., CGT Exemptions, rollovers and concessions, Accessed on 28th January 2015, https://www.ato.gov.au/General/Capital-gains-tax/CGT-exemptions,-rollovers-and-concessions/ANON, N.D., Capital Gains Tax Checklist, Accessed on 28th January 2015, https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Calculating-a-capital-gain-or-loss/Capital-gains-tax-checklist/

Tolerance Comes Into Play Essays - To Kill A Mockingbird, Atticus

Tolerance Comes Into Play Tolerance Comes into Play Tolerance is a good virtue to own, without it there is no way to succeed. To Kill a Mockingbird is a great novel written by Harper Lee. In this book, a great deal of tolerance is shown by Atticus. His tolerance is shown especially in the town, when dealing with his kids and when talking to Aunt Alexandra. The theme of tolerance is shown by Atticus when he is in the town. Many of the town's people give Atticus a hard time because he is defending a black in court and he is white. There is a white person against the black yet Atticus is defending the black person, and that is what makes some people give him a hard time. In a quote from the book: Your father's no better than the Niger's and trash he works for, said Mrs. Dubose to Scout. People just like Mrs. Dubose talk behind Atticus and also say mean or hateful things about him because he is defending a black. Although they say all this stuff he has enough tolerance and does not fight back nor say mean and/or hateful things towards them. He uses his self-control (tolerance) and lets them talk. He expresses in the book that, people can talk and say but you do not have to do anything about it. Atticus just lets it pass by him. This is one way he shows tolerance in the book. The theme of tolerance is shown by Atticus, when he is dealing with his kids. His two kids, Scout (girl) and Jem (boy), do get into mischief. And when they do he deals with it calmly and rationally. A quote dealing with this particular incident were he is talking to Scout is: Let's get this clear: you do as Calpurnia tells you, you do as I tell you, and as long as your aunt's in the house you do as she tells you. Understand? Atticus says this to Scout after she mouthed off at Aunt Alexandra. He calmly and rationally dealt with the situation then moved on. He didn't yell, hit, or argue, just simply stated the obvious. He shows a lot of tolerance when dealing with Scout and her stubborn ways. He does the same with Jem (Jeremy) as well. He treats his kids with respect as if they were adults. He does hot argue he says what he wants and if there is a conflict he walks away from it. Jem and Scout may make him mad sometimes but he treats them how he wants them to treat their peers. He shows a lot of tolerance when dealing with his kids. The theme tolerance is also shown when Atticus is talking to Aunt Alexandra. Aunt Alexandra argues with people a lot, especially about the way he is raising his kids or how she wants things to be done in a certain way. Obviously if you argue to a person about how they are raising their children or doing something they have done the same way for a long time, it is going to make the parents mad. Aunt Alexandra does this to Atticus a lot and he does get mad but he holds his anger in and shows a lot of tolerance. This is shown in a quote from the book: Atticus's voice was even: 'Alexandra, Calpurnia's not leaving this house until she wants to. You may think otherwise, but I couldn't have got along without her all these years... Atticus said this to his sister, Aunt Alexandra, after she says to Atticus that she wants Calpurnia to leave the house since she (Alexandra) can take care of the kids. And there is no need to have Calpurnia in the house if she is not needed and just taking up space. Atticus was very mad when she said that, but he rationally told her no, and he did not yell. He kept his voice normal. He shows a tremen dous amount of self-control over yelling at her and a tremendous amount of tolerance to not get to the point were he needs to yell and scream at her. Atticus has a lot of tolerance when talking to Aunt Alexandra. When

Powerful Influence Essays

Powerful Influence Essays Powerful Influence Essay Powerful Influence Essay Essay #1: A Powerful Influence Many individuals have a powerful figure that has influenced them in many kinds of way. Whether it is intellectual, spiritual or Just personal appealed. A great example of an individual being influenced by someone is Martin Luther King Jr. Dr. King was mainly influenced by two main individuals, Dr. Benjamin Mays and Mahatma Gandhi. To get influenced by someone is very appealing because you see something in that person that makes you want to do it yourself or gets you the courage to keep going. On my case, I have been powerfully influenced by my mother. Someone that stands out as a powerful influence in your life is there to stay and keep following some of their aspects. A great example of someone being influenced by amazing people was Martin Luther King Jr. Dr. King was a great person willing to change the societys perspective. He wanted to get the Civil Rights Movement going and to be successful. Through his journey Dr. King met a person who influenced him very much. This was, Dr. Benjamin Mays, president of Morehouse College in Atlanta, Georgia, where Dr. King attended school. Dr. Benjamin Mays visited King and his parents at their home and became a egular guest at the familys Sunday night dinners. In which got Martin Luther King Jr. more attached to him and his believes. Dr. Kings ministerial aspirations were deeply influenced by Mays. l could see in his life the ideal of what I wanted a minister to be, King commented in a 1956 interview. Another powerful influence to Dr. King was Mahatma Gandhi, the spiritual leader of Indias independence movement in the first half of the 20th century. Gandhis nonviolence was informed by not only his Hindu background, but by study of other religious and moral traditions, including Christianity. He spent mostly his entire adult life experimenting with methods of nonviolence intended to be not Just morally admirable, but effective in the real world. This is what caught the attention of Dr. King. Gandhis nonviolence method worked in many ways and Martin was influenced to use this method on his preaching. People may influence your life whether anyone expects it or not. In my case, the most powerful influenced that stands out in my life is my mother. My mother is a wonderful strong woman who has got my siblings and me forward and doing our best. The most influential part of her is that she does not give up. She is always willing to move forward and keep trying her best. My family and I have been through so much and even that way she keeps supporting us and keeps us moving forward. She inspires me to keep going with my life as a strong person and to never give up on my dreams. Yet, what I mostly admire of her is that she is straight forward. She is not one those persons who tells you everything will be okay when it she knows it will not. She is the person who will tell you what is going to happen and the onsequences. She gives her best advice and support and helps on whatever she can. Even though she is not perfect she is the most influential person in my life. She keeps me going and supports me and corrects me on my wrongs. People get influenced in many different ways. What may be influential to someone makes us go forward with our plans or dreams is the one we admire the most. Just like Dr. Benjamin Mays and Mahatma Gandhi influenced Martin Luther King Jr. my mother influenced me in life and she will always influence me and I will admired till the day I cant no more.

Copyright Essay Example | Topics and Well Written Essays - 500 words

Copyright - Essay Example Moreover, Nike would need to show that there would be a likelihood of consumer confusion of the fair-use of the trademark. It would also be to Nike’s advantage if it formally sends a letter to that party informing the latter that there was an infringement of Nike’s trademark particularly taking into discussion the possible remedies that Nike can resort to if the latter does not cease and desist in its acts of infringement. If the other party refuses to stop and contest Nike’s action, such refusal may constitute proof of willful infringement (Irwin, Sutton & McCarthy 2008 p. 286; Hansen 2006 p. 111). In Polaroid Corp v Polarad Electronics Corp 287 F. 2d 492 (2nd Circ. 1961), the Court established the 8-factor Polaroid Test to determine whether the use of another of a trademark similar to that of a party will result in the likelihood of confusion. These factors are: the strength of the mark of the plaintiff; the degree of similarity between the two marks; identical products and distribution channels; effect of market expansion; proof of actual confusion; product quality; bad faith exhibited by the defendant; sophistication of prospective consumers.

CRJ 422 Week 4 discussions 1 and 2 Essay Example | Topics and Well Written Essays - 250 words

CRJ 422 Week 4 discussions 1 and 2 - Essay Example Working with school administrations, community centers, rehabilitation centers and the juvenile courts, the career path will help in fulfilling my life term passion of impacting directly on peoples’ lives through offering expert opinion on how juveniles can be corrected and handled. This significant stride in choosing an ambitious career path must equally be attributed to concrete knowledge instilled in me through my study in Ashford University. In preparation for my final capstone project on juvenile violence and delinquency, I found it surprising at the escalating figures of the number of juveniles who are involved in criminal activities. The degenerating nature of the juvenile institution in the society struck me as an issue that demands immediate mitigation measures. Before beginning my research on the topic "juvenile violence and delinquency," I did not put into consideration the significance of drug abuse as a causative agent of juvenile violence and delinquency. Nevertheless, through the course of the research, I have come to realize that the position of drug abuse coupled with hopelessness among the youth has significantly led to the rise in incidences of juvenile violence and delinquency. Through analysis of criminal theories, I also came to realize that there is a lot the criminal and social justice system can borrow from the sociological, biological, economical and physiological theories of crime. Through the application of these theories and their recommendation, incidences of juvenile violence and delinquency can be reduced in the society. Biological theory for instance recommends a change in characteristics of a mother during pregnancy like avoidance of smoking to ensure that the baby is born to a healthy mental state while economic theory grounds on the need for economic engagement of the youth to prevent them from engaging

How the Norman Conquest Affected England and English Essay

How the Norman Conquest Affected England and English Literature--causes, impact, and result - Essay Example Immediately following the Norman Conquest, the religious orthodoxy of England faced a serious threat to their material possessions, as the new rulers ordered despoliation of church treasures, imposition of punitive gelds and taxes, introduced new mandates of knight service, and lay magnates seizure of the estates belonging to churches if they were strong enough to do so. In addition to such strictures, the autonomy and authority of monasteries were undermined, as bishops were bestowed with powers to annex a wealthy monastery. Further, â€Å"the establishment of an Episcopal see in an abbey threatened not only the wealth of the community, which had to be divided to provide for the bishop and his familia, but also the independence and the status of its head, and it is not surprising that communities so threatened resisted vigorously. Tension between religious houses and bishops is a dominant theme in post-Conquest ecclesiastical histories†. (Jane Dick Zatta, 2005, p.306) Older historical accounts of medieval England presented a rather simplistic picture. The authors of these accounts do not venture beyond stating the obvious political and cultural transformations of the period. But as the methods of research got more advanced alongside developments in such fields as archaeology and anthropology, revisionist histories and subaltern studies have given new perspectives into English past. As a consequence, such popular interpretations of medieval English history as recorded by the great nineteenth century historian William Stubbs are being revised and rewritten. In Stubbs’ works, for instance, the introduction of French feudalism to England is given a sympathetic treatment. But for contemporary historians, feudalism is a purely exploitative enterprise devoid of civil merits. Similarly, the Magna Carta and the Parliament of the thirteenth century England have now come to be seen

Flow Through A Venturi Meter

Flow Through A Venturi Meter Given a Venturi Meter, Cv , the Venturi coefficient can be determined to compare the actual and ideal values as per Bernoullis predictions, for a volume flow rate. For better comparisons, two separate trials were analyzed and Venturi coefficients for both were computed. Trial 1 and Trial 2 yielded a Cv of 0.93 and 0.92 respectively. In this experiment the values calculated were found to be less than 1.0; this relatively high correlation between the experimental and ideal flows for the given Venturi meter however when compared to the ideal flow, the actual flow for this Venturi is not steady nor one dimensional. Therefore neither of these assumptions can be applied to any given actual flow. Nomenclature Variable/ Constant/ Symbol/Parameter Values Q Volume flow rate (m3/s) V Velocity (m/s) A Area (m2) à Ã‚ air Density of air, 1.23 kg/m3 à Ã‚ water Density of water, 1000 kg/m3 Cv Venturi coefficient Po Stagnation pressure (Pa) is Static Pressure plus Dynamic Pressure Patm Atmospheric pressure, 101.325 KPa Άh Height difference (m) between readings and Patm g Acceleration, 9.81 m/s2 z Elevation of Point (m) ( ½)à Ã‚ V2 Dynamic Pressure (Pa) P Static Pressure Flow Analysis Bernoullis Equation relates two points alongside a streamline as P1 + ( ½)à Ã‚ airV12+ à Ã‚ airgz1 = P2 + ( ½)à Ã‚ airV22 + à Ã‚ airgz2 z is negligible so à Ã‚ airgz cancels out on both sides leaving P1 + ( ½)à Ã‚ airV12+ = P2 + ( ½)à Ã‚ V22 Rearranging: P1 P2 = ( ½)à Ã‚ air(V22 V12) Note that Qideal = V1A1 = V2A2. Solving for V2 V2 = Subbing (5) into (3) and solving for V1 V1 = Then Qideal = A1 Flow Analysis (Contd) For the derivation of Qactual, sufficient distance from the Venturi inlet is assumed for a fluid particles relative velocity to be taken as zero. The same height (z value) as the Venturi will be taken for the particle. P1 + ( ½)à Ã‚ airV12+ à Ã‚ airgz1 = P2 + ( ½)à Ã‚ airV22 + à Ã‚ airgz2 z is negligible so à Ã‚ airgz cancels out on both sides leaving P1 + ( ½)à Ã‚ airV12+ = P2 + ( ½)à Ã‚ V22 as stated, the fluid particles velocity at point 0 is assumed to be 0m/s Patm = P2 + ( ½)à Ã‚ airV22 Solving for V2 V2 = P2 is defined as the static pressure at the inlet, found to be P2 = Patm + à Ã‚ watergΆh Subbing (9) into (8) V2 = To find Qactual Qactual = V2A2. Sub (11) into (12) where A2 is the cross sectional area Qactual = A2 Flow Analysis (Contd) With values for Qactual and Qideal, Cv can then be calculated with the relation Cv = For ideal static pressures combine (8) having solved for P2 and (4) having solved for V2 P2 = Patm ( ½)à Ã‚ airV22 P2 = Patm ( ½)à Ã‚ air Experimental Setup and Procedure The experiment was carried out per the instructions outlined in the course manual. However due to a problem with the apparatus and a constantly fluctuating Venturi meter, a camera was used to take a photo. Measurements were taken from the scale viewed on said picture. Figure Shows Experimental Setup Results For trial 1: Qideal = 0.01238 Qactual = 0.01153 The Venturi Coefficient, Cv, was calculated by using the values found for Qideal and Qactual and substituting them into equation (14). This value obtained was 0.93. To find the stagnation pressure, P = Patm and V = 0; the total pressure at this point is represented by P0 = Patm + ( ½)à Ã‚ airV2, however since V = 0 , the stagnation pressure is P0 = Patm. The Static Pressure is Patm = Patm à Ã‚ watergΆh where the Άh used is the value that corresponds with the throat. Therefore Pthroat = 99.206KPa For Dynamic Pressure, ( ½)à Ã‚ airVthroat2 = Patm Pthroat = 2.119KPa Results(Contd) For trial 2: Qideal = 0.01238 Qactual = 0.01153 The Venturi Coefficient, Cv, was calculated by using the values found for Qideal and Qactual and substituting them into equation (14). This value obtained was 0.92. To find the stagnation pressure, P = Patm and V = 0; the total pressure at this point is represented by P0 = Patm + ( ½)à Ã‚ airV2, however since V = 0 , the stagnation pressure is P0 = Patm. The Static Pressure is Patm = Patm à Ã‚ watergΆh where the Άh used is the value that corresponds with the throat. Therefore Pthroat = 96.871KPa For Dynamic Pressure, ( ½)à Ã‚ airVthroat2 = Patm Pthroat = 4.454KPa Discussion The two calculated Venturi Coefficients for both trials of differing flow rates were found to have close enough values to assume that said coefficients do not depend on the flow rate but rather on the Venturi meter in use. For ideal calibration methods, an average of values, 0.92 and 0.93 could be taken to compensate for ideal assumptions which have been determined to be inaccurate. This would aid the user to find actual values once ideal ones have been found. Although these values are not 1.0, they are relatively close. However despite this, it can be inferred that the idealistic conditions assumed at the beginning of the experiment are invalid as they do in fact incur a noticeable effect on the results creating an error. These assumptions included a one dimensional steady flow that existed in a frictionless environment; such implies no energy transfers. Dimensions for the outlet and inlet were assumed to be equal however if the graphs are reviewed, there are discrepancies and a certain amount of irregularities. These further outline the existence of friction and energy loss which can be observed through the comparison of tables 1 and 2 in the appendix where the values of experimental and ideal static pressures are defined. There was however another source of error that was introduced due to the faulty apparatus as was discussed in the Experimental Setup and Procedure section. Measurements were taken from a photograph to facilitate taking down said measurements from a fluctuating Venturi meter. Bernoullis equation states that when a fluid in flow undergoes a rise in pressure, then its velocity must decrease. Said concept also applies the other way around. Figure 1 in the appendix illustrates this through a rough sketch. Conclusion Venturi coefficients such as the ones calculated in this experiment, 0.92 and 0.93 imply that the actual flow is lower than the ideal flow. Therefore the ideal conditions that were applied only give an approximation to the actual flows. The coefficients can be averaged for a more accurate way to calibrate the Venturi meter. The values found imply that the Venturi meter relates the actual and ideal values relatively well; however this may be due to the fluctuating meters. Also very likely, is the presence of a relatively low amount of friction and symmetrical dimensions in the Venturi meter. References University, Carleton, ed. MAAE 2300 Course Manual. Ottawa, 2011. Print.

North American Slavery vs. Latin American Slavery: A Comparative Look a

North American Slavery vs. Latin American Slavery: A Comparative Look at Frederick Douglass and Juan Francisco Manzano When we assess the evils of slavery, we typically think of the North American slaves plight. We think of the beatings, murders, hangings and mistreatment of the Southern slave. But what about the slaves of Latin America? Who hears their cries of woe because of their evil slave masters? Is their treatment the same of their brethren under slave rule in North America? In order to answer these questions, it is necessary to look into the lives of both North and Latin American slaves. For our purposes, we will utilize two slave narratives. One account will come from the North American slave, Frederick Douglass, and his Narrative of the Life of Frederick Douglass. The other account will come from the narrative Autobiography of a Slave by the Cuban slave Juan Francisco Manzano. In analyzing these two slave narratives, we will compare the childhood, slave communities, slave/master relations, and literature of both Douglass and Manzano. By taking a comparative look at Frederick Douglass and Ju an Francisco Manzano we will be able to hear the voices of the slaves and understand their plight. Childhood Childhood is a period of maturation when our personalities begin to develop into the type of individuals we will eventually become. This is a crucial time where our identities are forming based upon how we are treated by those around us. +If a child is often handled as a burden that individual will take on a negative persona. In the case of children living under the dark hands of slavery, it was impossible to have a normal childhood. A slave's parents were always off conducting laborious tasks, or they were sold away... ...at to the Slave of the Fourth of July?", thus positioning himself as an activist and a spokesperson. Douglass went on to publish two more narratives, My Bondage and My Freedom in 1855, and The Life and Times of Frederick Douglass in 1881. In between the time when he was writing his other autobiographies, Douglass worked for the New National Era, a weekly newspaper in Washington D.C. Aside from his writing accomplishments, Douglass became a key figure in the abolitionist and the equal rights movements. He was revered as a speaker, author and statesman. Works Cited Douglass, Frederick. Narrative of the Life of Frederick Douglass. New York: Penguin Group, 1987. Manzano, Juan Francisco. Autobiography of a Slave. Detroit: Wayn State University Press, 1996. Wilson, Ruth. "Latin America Speaks." http://130.132.143.21/ynhti/curriculum/units/1990/1/90.01.04.x.html