black people :: essays research papers

Some black people think everyone is messy! Others can't stand us. Yes I prefer to be called African American than black! Only once in a lifetime will a new invention come about to touch every aspect of our lives. Such devices changed the way we manage, work, and live. A machine that has done all this and more now exists in nearly every business in the United States. This incredible invention is the computer. Computers are one of the most important inventions ever. If computers had not been invented, technology would not be developed to its current state. Since the computer invention, society has changed severely. Computer technology is so helpful, that it is even used to create newer, better computer equipment. Almost everything today is linked in some way, to a computer. Until this decade, computer technology was non-existent in public school systems. Computers are valuable to schools for many reasons. They are good for studying and research, if the sites are indeed factual. Computers supply a way to type papers, they can be used for business classes, and it can provide children with something they may enjoy using. If students are interested in what they are doing, they will do it better. Computer programs are also very helpful to business classes. Accounting classes and computer related fields of study must have computers to be current with today's business. Accounting today is all computerized. It is necessary to familiarize students to the functions of various programs if they are going to go into one of those fields. Computers have also made communications easier than ever. Today, e-mail is beginning to replace the ordinary post office and telephone as a way to keep in touch. E-mail provides the best of both worlds; it is instant and free. Before e-mail, one would have to send a letter that would take days to arrive, or they would have to use the telephone, which would cost money if the calls were

Cultural Event Report

Cultural Event Report: Attending a Performance Jessica Brown Professor Lafferty Hum 111: World Cultures I September 5, 2012 Event Name: Beauty & the Beast Musical Event Date & Time: August 10, 2012 Event Location: James F. Dean Theatre, Summerville, SC For this cultural event report I decided to attend a musical performance. This was a play of the classic movie Beauty and the Beast. This is the first time I have ever attended a live musical and I had an overall good experience.The one thing that I don’t really like is a lot of singing but the acting was extraordinary. The cast was dressed in beautiful brightly colored costumes. The main characters of course were Belle, the Beast, Gaston, and Belle’s father, Maurice. The main thing I did throughout the play was compare it to the actual movie and there were differences but the main plot was the same. I attended the performance with my sister, my kids, and my niece. The kids really enjoyed it, especially the talking teapot s!My first impression when entering the theatre was that it was rather small which I expected. The tickets were only $6. 00 for students and children under 3 were free. All the seats were full also. I didn’t really expect people to dress up in nice clothes, and everyone just had on mostly jeans and shirt, nothing fancy. The lighting was good on the stage and I could hear the cast loud and clearly through the speakers. One thing that I didn’t like was the microphones that the cast used.They were rather large and it would have been nicer for them to have a microphone that was a little less revealed. There were about 15-20 cast members in all. Some people seemed to look a bit more comfortable on stage than others. The effect on the stage, while they were singing, was great. My favorite part was in the beginning when the Prince was turned into the beast because he was turning down the woman who turned out to be a beautiful enchantress. It was a good lesson of karma and how true beauty is within and it’s not always about what’s on the outside.The crowd was very respectful to the performers by being quiet during the show. There was a small intermission of about 20 minutes. The play lasted a total of 2 hours. During the intermission there was a small concession stand that had candy, drinks, and popcorn. The show proceeded shortly after. During the part of the performance when Gaston and the Beast are fighting Gaston does stab him. It was kind of sad when Belle thought the beast was dead, but then he transformed back into the Prince.It was a happy ending and the final song was amazing. The singers had very beautiful voices. After going to this performance it makes when want to go see another one to compare and contrast each aspect. I would like to go see a drama written by Shakespeare. It would be a great experience to see actors portray people from a different era. While watching this musical I also thought of movies that involve the same issues, such as the Princess and the Frog and the Hunchback of Notre Dame.When the show had ended the performers were each introduced as they came back onto the stage. Also, we were able to meet and greet with them before we left. The briefly discussed their history with acting and singing and how long it took them to prepare for the show. Everything about the performance was good and they knew how to keep the audience’s attention which is important. I am glad that I was able to attend the show. References Beauty and the Beast, the Musical. James F. Dean Theatre, Summerville, SC. August 10, 2012. Live Performance

Tougher Gun Control Laws Essay - 1947 Words

Do We Need Tougher Gun Control Laws? One of the most controversial issues in our society today is the topic of private gun ownership and gun control laws. This controversy has arisen mostly due to the different ways that the second constitutional amendment is interpreted. The amendment states that a well regulated militia, being necessary to the security of a free state, the right to the people to keep and bear arms, shall not be infringed (Lott, 2000). On one side of the issue, there are those that believe that the amendment guarantees the right of individuals to possess and carry a wide variety of firearms. On the other side are those that contend that the amendment was only meant to guarantee to States the right to operate militias.†¦show more content†¦The only thing that will reduce crime, is dealing with the crime, not the guns. We should also take into consideration the adverse effect that gun ownership can have on crimes being committed. Guns in the hands of prospective victims of violence can deter criminal attempts, thus having a violence-reducing effect. Armed victims can also disrupt crimes, which suggest again that widespread civilian gun ownership can in certain instances deter criminals from attempting crimes in the first place. For example, a potential burglar might reconsider going through with the crime if he or she is aware that the population is armed. In addition, probably less than one percent of all guns will ever be involved in a violent crime. The problem of criminal gun violence is concentrated within a very small subset of gun owners, indicating that increasing gun control aimed at the general population faces a serious needle-in-the-haystack problem and will not achieve the intended benefit (Young, 2002). Tougher gun control laws will most certainly lead to less people owning guns. It is argued that if less people own guns, then those who choose to commit suicide using a gun will be saved. However, there is no direct correlation between those who choose to commit suicide and the amount of people who choose to own a gun (Thompson, 2001). Although gunShow MoreRelatedPersuasive Essay On Gun Control1105 Words   |  5 Pagesthe victims ranging from the ages of 5 to 72. Gun control has been an issue in the United states since the 1960’s. Many innocent lives have been lost because the use of guns are uncontrollable. As a result, that makes it easier for teens and elders to get their hands on a gun. Living in Boston has shown me how guns are impacting the community. With that being said, these questions has been brought to my attention; What are the effects on carrying a gun either legally or illegally without harsh rulingRead MoreEssay about America Needs More Gun Control Laws1397 Words   |  6 Pagesacross the United States. Nevertheless, in today’s society, gun violence is sparking debate and controversy on how to control gun violence. Throughout the country, thousands of laws and regulations have been created to aid in the control of guns. Through much study, the gun laws and regulations in place have very little effect on the number of gun related injuries and deaths. More needs to be done to establish an effective way to control gun violence. Potential Solutions Shootings in the United StatesRead MoreGun Control Will Not Reduce Crime Essay1532 Words   |  7 PagesIn Just Take Away Their Guns, author James Q. Wilson argues that Legal restraints on the lawful purchase of guns will have little effect on the illegal use of guns (Wilson 63). Wilson points out that it would be tough to remove all legally purchased guns from the streets and nearly impossible to confiscate illegally purchased guns. Gun advocate J. Warren Cassidy argues that The American people have a right to keep and bear arms. This right is protected by the Second Amendment to the ConstitutionRead MoreThe Importance Of Gun Control919 Words   |  4 PagesGun control, a very controversial topic that is very important in the United States. Well, why is controversial? To put it simply, it is because we cant seem to agree on how to control guns. The ownership of guns in the United States stems back since its inception, where the founding fathers granted citizens the right to bea r arms. Since then, the government has implemented laws and protocol to keep guns out of reach from dangerous people who may use them in ways that put innocent lives in dangerRead MoreCompare and Contrast1122 Words   |  5 Pagespush for gun control because of the rise of shootings involving a large group of people such as the Columbine massacre, Virginia Tech shooting and latest Aurora movie theater shooting involving people who have purchased firearms legally. Gun control laws in the United States have been established for many years but to maintain a civilized society with limited crime stronger control laws need to be enforced in which will help reduce crime in our country. Establishing stronger gun control laws will educateRead MoreSay Yes to Gun Control1144 Words   |  5 PagesYes to Gun Control What would make you feel safer? Walking down the streets knowing that people can carry guns around willingly or knowing that people cannot carry guns willingly and that there are strict rules and regulations for having a gun? I would go with the second option. America has some of the highest rated gun related crimes and homicides. If you erase the option people being able to own guns, maybe there will be less gun related incidents. Yes you can still be able to get guns from placesRead MoreJust Take Away Their Guns955 Words   |  4 Pages Click-Clack-Bow! This is the noise of gun going off, something that is heard everyday. This very noise not only injures people, but it causes innocent people to die. Guns are the number one cause of leading deaths today. According to James Q. Wilson article â€Å"Just Take Away Their Guns,† Wilson states that both the President and public want tougher gun control laws (125). The only difference is that the public believes that it wonâ€℠¢t change anything. Wilson also believes that it would take a politicallyRead MoreEssay on Canadian Firearms Program1321 Words   |  6 PagesCase Study: Individual Preparation Report Name: Maruf Hashem Date: January 30, 2013 Case Title: Canadian Firearms Program Introduction Gun violence is serious social problem and Canada has a long history of firearms control. However, increasing costs to the Canadian Firearms Program (CFP) has made it a lightning rod for criticism from both pro and anti-gun advocates. Reports out of the media and Auditor General Sheila Fraser paint a picture of inefficiency, incompetence and mismanagement. ThisRead MoreThe Debate Over The State Of Texas Essay1369 Words   |  6 Pageserupted, particularly on the issues of mass shootings and gun control. When it comes to gun control laws, opinions are unequivocally divided between republicans and democrats. Republicans venerate and sharply defend the Second Amendment of the Constitution as right of the people to defend themselves, while Democrats yell desperately for gun restriction laws and even a change to the Second Amendment, these with the purpose of getting guns out of the streets and preventing other mass shootings. TheRead MoreThe Bombing Of Orlando Nightclub1656 Words   |  7 Pagesdebating whether stricter gun control laws could have prevented this attack on American soil. Could this mass shooting have been prevented with tougher us gun control? Is it easier to obtain a weapon in the United States compared to anywhere else in the world? By creating tougher gun laws with that allow us to keep guns away from bad people? These are all questions Congress facing on a daily basis when it comes to the issue whether or not we should control Americans guns. December 15th, 1791 the

Essay on Foucault Panopticism - 1254 Words

Panopticism by Michel Focault Works Cited Not Included â€Å"Our society is not one of spectacle, but of surveillance; under the surface of images, one invests bodies in depth; behind the great abstraction of exchange, there continues the meticulous concrete training of useful forces; the circuits of communication are the supports of an accumulation and a centralization of knowledge; the play of signs defines the anchorages of power; it is not that the beautiful totality of the individual is amputated, repressed, altered by our social order, it is rather that the individual is carefully fabricated in it, according to a whole technique of forces and bodies. (pp.333-34)† In the essay, Panopticism, by Michel Focault, he makes the argument†¦show more content†¦The persons with the plague (lepers were included in this group) were always observed to account for their presence. These people were supposed to be present at their windows for attendance. Where they not present at the time, they were marked as dead. Their family would be removed, the house would be cleaned out, perfumed, and then, a mere four hours later, people would move back in. Obviously, the fear of not being observed would be strong in this situation, a direct result of the drastic measures taken once someone’s presence could not be observed. Though this fear has the opposite motivation of the healthy citizens, who, knowing they are being watched, are afraid to do wrong, it works on the same basic principle. That if one knows they are being watched, it remains a constant consideration in their mind, regardless of the presence of an observer, the fear will always be presen t. The Panopticon, a prison described by Foucault, â€Å"is a machine for dissociating the see/being seen dyad: in the peripheric ring, one is totally seen, without ever seeing† (321, Foucault). This literally means that in the formation of the panopticon those who are being seen can not see one another and the one who sees everything can never be seen. That is the most important tool of the panopticon. Foucault makes this assumption about today’s society by saying that we are always being watched whether we know it or not. One always keeps an eye over their shoulder as aShow MoreRelatedIs Foucault s Panopticism?930 Words   |  4 PagesTo start, is Foucault s Panopticism. Panopticism uses the idea of Bentham’s Panopticon to elaborate the disciplinary ideas that he is trying to explain. The Panopticon is an â€Å"all seeing† structure that makes observations without the people ever knowing when they were being watched, even though it is clearly visible (Foucault, 204). Its gaze can be upon anyone, from a â€Å"madman, a patient, a condemned man† (Foucault, 200). These features allow Panopticism to be a passive power, rather than an activeRead MoreMichael Foucaults Panopticism879 Words   |  4 Pagesdescribed the Panopticon as a new mode of obtaining power of mind over mind, in a quantity hitherto without example.† Michel Foucault, a French philosopher and historian of ideas uses this term in his book Discipline and Punish the Birth of the Prison as a metaphor to explain society. I will try to breakdown this metaphor to explain what Foucault means by this. Foucault explains we are living in a system where everything we do is survellience, thus we are living in a panopticon. We may feelRead MoreFoucault once stated, â€Å"Our society is one not of spectacle, but of surveillance; under the surface800 Words   |  4 PagesFoucault once stated, â€Å"Our society is one not of spectacle, but of surveillance; u nder the surface of images, one invests† (301). By this, he means that our society is full of constant supervision that is not easily seen nor displayed. In his essay, Panopticism, Foucault goes into detail about the different disciplinary societies and how surveillance has become a big part of our lives today. He explains how the disciplinary mechanisms have dramatically changed in comparison to the middle ages. FoucaultRead MoreThe Importance Of The Body Needs The Head For Surviving?921 Words   |  4 Pagesis a giant Panopticon with each country is a Panopticon itself included institution particle also are Panopticon themselves. Avowedly, the fact was illustrated through â€Å"Panopticism† that surveillance, discipline, and power are the requirement for a society to survive. In his essay Panopticism in Discipline Punish, Michel Foucault introduces the Panopticon structure, the idea of Jeremy Bentham that is no communication between prisoners to each other to demonstrate a disciplinary mechanism, powerRead MoreOpposing Viewpoints Of Foucault And Rayner Analyzed Through Ethos, Logos, And Pathos1184 Words   |  5 PagesRunning head: Opposing Viewpoints 1 Opposing Viewpoints of Foucault and Rayner Analyzed through Ethos, Logos, and Pathos Jarod Kane October 10th, 2016 Radford University Opposing Viewpoints 2 Whether we like it or not the society that currently exists is Panoptic, with cameras on every street corner or even just the constant surveillance of the internet we are always being watched and have lost our privacy in lieu of our own safety. Panopticism, the idea that someone is always being watched and thusRead MorePanopticon Essay1088 Words   |  5 Pages The author of the essay â€Å"Panopticism†, Michel Foucault gives his opinion on power and discipline in Panopticism. He describes Jeremy Bentham’s â€Å"Panopticon†, a tower in the centre of a room which has vision to every cell, generalized for prisoners. In simple words, it functioned in maintaining discipline throughout the jail. It’s most distinctive feature was that; prisoners could be seen without ever seeing. Prisoners would never really know when they are watched and when not. They are always underRead MoreSurveillance: A Welcome Necessity or a Frightening Imposition on Liberties1223 Words   |  5 Pagesthe presence of surveillance cameras on street corners, recent concerns about phone tapping and listening into people’s conversations had been reflected in the popular media in movies such as â€Å"V for Vendetta†. However, using Foucault’s work on Panopticism, surveillance has always been a feature of early and late modern culture. It is imposed on both individuals and societies in general and focuses on the surveillor, either through the single authority figure or via the larger infrastructure of governmentRead MoreFoucault’s Panopticism and Its Application Within Modern Education Systems1697 Words   |  7 PagesPanopticism, a social theory based on Jeremy Bentham’s Panopticon and developed by Michel Foucault describes a disciplinary mechanism used in various aspects of society. Foucault’s Discipline and Punish discusses the development of discipline in Western society, looks in particularly at Bentham’s Panopticon and how it is a working example of how the theory is employed effectively. Foucault explains, in Discipline and Punish that ‘this book is intended as a correlative history of the modern soul andRead More Panopticism Essay753 Words   |  4 PagesIn his essay â€Å"Panopticism,† Michel Foucault introduces the Panopticon structure as proof of moder n society tending toward efficient disciplinary mechanisms. Starting with his example of the strict, intensely organized measures that are taken in a typical 17th-century plague-stricken town, Foucault describes how the town employed constant surveillance techniques, centralized a hierarchy of authorities to survey households, partitioned individual structures to impose certain behavior, and record currentRead MoreThe Concept Of Power May Always Be Debatable1119 Words   |  5 PagesThe concept of power may always be debatable. What exactly makes someone or something powerful? French Philosopher, Michel Foucault builds off of Jeremy Bentham’s idea of the panopticon in his writing of Panopticism. He develops the social theory â€Å"Panopticism.† Through Foucault’s fascination with the panopticon, he demonstrates the impact constant surveillance has, not just in prisons, but also in society as a whole. The panopticon is a type of institutional building introduced by Jeremy Bentham

Safety Induction Training For New Therapists - 1484 Words

Safety induction training for new therapists 1. Principles of basic risk assessment 2. What is the hierarchy of risk control and its application †¢ Hierarchy of controls; from most effective (1) to least effective (6) †¢ Controls 1-4 remove human error and involvement with the risk, whereas 5,6 require human note/action †¢ Required by law to consider in order once a risk has been identified †¢ Elimination – removal of hazard, and in turn the risk. E.g. oil on the floor – wipe it up †¢ Substitution – replace something presenting a risk. E.g. faulty table – use one that works †¢ Isolation – When you cannot remove the risk – isolate it. E.g. broken stairs- lock so that stairs can’t be accessed †¢ Re-design – redesign a process that presents risk. E.g. Bank run at night – re-designed to be mostly electronic and daytime †¢ Administrative – use administrative actions to manage risk. For e.g. sign on a broken window †¢ Personal protective equipment (PPE) – actual work wear to manage risks. For e.g. gloves and face masks when patient is ill 3. Personal protective equipment (PPE) requirements. Include information on its use, storage and maintenance †¢ For PPE controls to work, should be - Available - Worker wants to use - Is maintained - Fits - Work properly †¢ In the clinic, we use 2 common items, namely gloves and masks. †¢ These should be used when client display illness (mask), broken or infected skin (gloves) †¢ Always use new and dispose of old appropriately in providedShow MoreRelatedSchools as Organisations, Supporting Teaching Level 3 Qfc Diploma1043 Words   |  5 Pagesin an accident. All the pupils in my class have regular visits from the physiotherapist who carries out individual programs for each of them. Speech and Language Therapist – works to enable people with speech, communication and language difficulties to communicate to the best of their ability. The speech and language therapist that works with the pupils assesses, monitors and writes individual programs for the pupils and staff to follow. She also writes feeding plans for the children as SLTsRead MoreStrategic Human Resource Management Plan Essay3019 Words   |  13 PagesManager has to make sure that the required number of competent people will be at the hotel from the day of opening for a period of three years. His/her behavior should include planning, developing job descriptions, recruiting and selecting, assessing, training, and analysing. According to (Armstrong M. A., 2009) strategic human resource management (HRM) highlights the need for the HR plans and strategies to be prepared within the context of overall organizational strategies and objectives and to be openRead MoreSample Resume : Master Practitioner Of Coaching1540 Words   |  7 Pagesexperience and in depth study. QUALIFICATIONS 2015 Accredited Practitioner of EDISC The Coaching Institute, Melbourne 2013 – 2015 Credentialed Master Practitioner of Coaching The Coaching Institute, Melbourne 2010 – 2010 Masters in Training and Development (Professional Development) Griffith University, QLD 2006 – 2007 Masters in Management (Human Resource) Griffith University, QLD 2002 – 2005 BA (Hons) Business and Human Resource Management Oxford Brooks University, Oxford UKRead MorePersonal Developement1805 Words   |  8 PagesMental Health Act. They make sure that people get better care, by putting people first, championing their rights and acting swiftly to remedy bad practice. They make sure that the care that people receive meets Essential Standards of Quality and Safety, respecting their dignity and protecting their rights. In order for the organisation where you are working to gain registration, it must meet National Minimum Standards. The Care Quality Commission (CQC) inspectorate carries out inspections ofRead MoreHuman Resource Management ( Hrm )4344 Words   |  18 Pagesthe organization depends upon the ability of HRM to attract, hire and retain professionals who have the needed skills. Longest Darr (2014) state that recruiting is dependent upon the special skills or training required for the open position. A job position requiring specialized skills or training such as in the health profession involves attracting applicants both internally and externally. Internally HRM can use job posting, promotion and transferring of existing staff (Longest Darr, 2014). ExternallyRead MoreINCLUSIVE EDUCATION AND INTERPROFESSIONAL PERSPECTIVES Essay4934 Words   |  20 Pageschildren’s centres, preschool settings and private settings as well as community preschool as it has been the fore front of government policy in UK since the inquiry into Victoria Climbie I have focused on three prime aspects from the journal: training, communication with multiagencies and support which I think is key regarding my own reflection of my practice as well as the impact on my thinking approach. The writers of the journal are Jane Payler and Jan Georgeson (2009) but nowhere in the journalRead MoreNcfe Level 2 Customer Services Essay7047 Words   |  29 Pages | |events to attract a variety of new customers, where Ping sales reps| | | |custom fit golfers to insure the customer gets the right club for | | | |their game. Ping only sells Brand new golf clubs but do alter, | | | Read MoreTda 2.5 Schools as Organisations2215 Words   |  9 Pagesowned by the governing body or a charitable foundation. Trust schools are like foundation schools but they have an outside partnership which forms a charitable trust. The outside partner could be a business or educational charity. They try to explore new way of working to raise standards. The governing body decides whether to become a trust school with parents having a say. Voluntary-aided schools - Are mainly religious or faith schools. The governing body employs staff and sets the admissions criteriaRead MoreUnit 4 Support Children and Young People’s Health and Safety3204 Words   |  13 PagesUnit 4 Support Children and Young People’s Health and Safety 1. Describe the factors to take in account when planning healthy and safe indoor and outdoor environments and services. Regarding EYFS the components of a safe environment include: Safeguarding and promoting childrens welfare - All practitioners should have an up-to-date understanding of safeguarding children issues and be able to implement the safeguarding children policy and procedure appropriately. Staff should be able to respondRead MoreCommon Induction Standards Essay22388 Words   |  90 PagesCommon Induction Standards (Adult Social Care) Manager’s Guide This workbook has been updated and reviewed with funding from Skills for Care Berkshire, led by Berkshire Care Association in partnership with representatives from: Reading Borough Council, Royal Borough of Windsor and Maidenhead, Wokingham Borough Council, Bracknell Forest Council, West Berkshire Council and Bracknell Wokingham College September 2009 TABLE OF CONTENTS Introduction Standard 1 – Understanding The Principles of

Most Influential Persons in History Free Essays

The 100: A Ranking of the Most Influential Persons in History 1 The 100: A Ranking of the Most Influential Persons in History The 100: A Ranking of the Most Influential Persons in History The cover of the 1992 edition. Author(s) Country Language Series Michael H. Hart United States English 1st Edition (1978) 2nd Edition (1992) History Non-Fiction Hart Publishing company 1978 1978 Print 9780806513508 644066940 [1] Subject(s) Genre(s) Publisher Publication date Published in English Media type ISBN OCLC Number The 100: A Ranking of the Most Influential Persons in History is a 1978 book by Michael H. We will write a custom essay sample on Most Influential Persons in History or any similar topic only for you Order Now Hart, reprinted in 1992 with revisions. It is a ranking of the 100 people who, according to Hart, most influenced human history. [2] The first person on Hart’s list is the Prophet of Islam Muhammad. [3] Hart asserted that Muhammad was â€Å"supremely successful† in both the religious and secular realms. He also believed that Muhammad’s role in the development of Islam was far more influential than Jesus’ collaboration in the development of Christianity. He attributes the development of Christianity to St. Paul, who played a pivotal role in its dissemination. The 1992 revisions included the demotion of figures associated with Communism, such as Vladimir Lenin and Mao Zedong, and the introduction of Mikhail Gorbachev. Hart took sides in the Shakespearean authorship issue and substituted Edward de Vere, 17th Earl of Oxford for William Shakespeare. Hart also substituted Niels Bohr and Henri Becquerel with Ernest Rutherford, thus correcting an error in the first edition. Henry Ford was also promoted from the â€Å"Honorary Mentions† list, replacing Pablo Picasso. Finally, some of the rankings were re-ordered, although no one listed in the top ten changed position. Hart wrote another book in 1999, entitled A View from the Year 3000,[4] voiced in the perspective of a person from that future year and ranking the most influential people in history. Roughly half of those entries are fictional people from 2000–3000, but the remainder are actual people. These were taken mostly from the 1992 edition, with some re-ranking of order. The 100: A Ranking of the Most Influential Persons in History 2 Hart’s Top 10 (from the 1992 edition) Rank Name Time Frame Image Occupation Influence The central human figure of Islam, regarded by Muslims as a prophet of God and the last messenger. Active as a social reformer, diplomat, merchant, philosopher, orator, legislator, military leader, humanitarian, philanthropist. English physicist, mathematician, astronomer, natural philosopher, alchemist, and theologian. His law of universal gravitation and three laws of motion laid the groundwork for classical mechanics. The central figure of Christianity, revered by Christians as the Son of God and the incarnation of God. Also regarded as a major prophet in Islam. 1 Muhammad c. 570–632 Secular and religious leader 2 Isaac Newton 1643–1727 Scientist 3 Jesus Christ 7–2 BC – 26–36 AD Spiritual leader 4 Buddha 563–483 BC Spiritual leader Spiritual teacher and philosopher from ancient India. Founder of Buddhism and is also considered an Gautama Buddha in Hinduism. 5 Confucius 551–479 BC Philosopher Chinese thinker and social philosopher, founder of Confucianism, whose teachings and philosophy have deeply influenced Chinese, Korean, Japanese, Vietnamese and Indonesian thought and life. 6 Paul of Tarsus 5–67 AD Christian apostle One of the most notable of early Christian missionaries, credited with proselytizing and spreading Christianity outside of Palestine (mainly to the Romans) and author of numerous letters of the New Testament of the Bible. Cai Lun 50–121 AD Political official in imperial China Widely regarded as the inventor of paper and the papermaking process. 8 Johannes Gutenberg 1398–1468 Inventor German printer who invented the mechanical printing press. 9 Christopher Columbus Albert Einstein 1451–1506 Explorer Italian navigator, colonizer and explorer whos e voyages led to general European awareness of the American continents. German-born theoretical physicist, best known for his theory of relativity and specifically mass–energy equivalence, expressed by the equation E  =  mc2. 0 1879–1955 Scientist The 100: A Ranking of the Most Influential Persons in History 3 References [1] http:/ / worldcat. org/ oclc/ 644066940 [2] Michael H. Hart The 100: A Ranking of the Most Influential Persons in History. first published in 1978 (http:/ / books. google. com/ books? id=CUxmAAAAMAAJ), reprinted with minor revisions 1992 (http:/ / books. google. com/ books? id=jvbNRbDKY1wC). ISBN 978-0-8065-1068-2 [3] The 100: A Ranking of the Most Influential Persons in History (http:/ / physics. hallym. ac. r/ ~physics/ course/ a2u/ evolution/ img/ toptenlistweb. pdf) [4] Michael H. Hart. A view from the year 3000: a ranking of the 100 most influential persons of all time; first published in 1999 (http:/ / books. google. com/ books? id=8xEHAA AACAAJ dq) External links †¢ Religious Affiliation of History’s 100 Most Influential People (http://www. adherents. com/adh_influ. html) Article Sources and Contributors 4 Article Sources and Contributors The 100: A Ranking of the Most Influential Persons in History   Source: http://en. wikipedia. org/w/index. php? ldid=541009470   Contributors: *Kat*, 28bytes, 2A01:E35:2E17:73A0:655B:291D:6556:97AA, 2A01:E35:8B97:1660:1488:120F:F261:9756, 2D, Aatifwahab, Abunizam, Adeel IGIS, Admit-the-truth, Afro7, Ahsan99, Aizlumzan, Ajraddatz, Akudikiryu, Alansohn, Alhanief, Allens, Alvaro, AmRadioHed, Andrei S, Andycjp, Anonymous editor, Antiuser, Ashley P, Atemperman, Auximines, BD2412, Backpackadam, Badassmcgee, Badgerpatrol, Barrkel, Baseball Watcher, Bchaosf, Begoon, Bejesus, Ben Ram, Bender235, Benjamin Mako Hill, Bento00, Bigblue1892, Bigturtle, Bill Thayer, Billyjoekoepsel, Blaylockjam10, Bobo192, Bruce1ee, Brutannica, Bstbll, Btwied, Bucketsofg, Buddy christ2012, CL8, Ca llum20000005, CambridgeBayWeather, CanadianLinuxUser, CanisRufus, CapitalLetterBeginning, CardinalDan, Cflm001, ChicJanowicz, Chris Rocen, Chrislk02, Cigarette, Cindamuse, Ck lostsword, Cmdrjameson, Coredesat, Corvus cornix, Courcelles, Creation7689, Creekid12, Crotalus horridus, Cwlq, D6, DARTH SIDIOUS 2, DCNanney, DO’Neil, Dacoutts, Dali, DannyNemer, Darkwind, Davepape, David in DC, De728631, Dennis Brown, Deor, DerHexer, DerechoReguerraz, Destroyer470, Discospinster, DivF, Dndn91, Dningale, Doctorevil64, Downunder112, Dragons flight, Dreadstar, Drmaik, Dysmorodrepanis, E. 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Australian Taxation Law Money Lending

Question: Describe about the Australian Taxation Law for Money Lending. Answer: 1. Issue The main issue in regards to this case is to opine on the nature of the payments derived by Hilary with particular reference from income from personal exertion. The summary of the relevant facts is presented below. A payment of $ 10,000 was received from the newspaper (The Daily Terror) and this was made in lieu of the rights, title and copyright of the story written by Hilary. A payment of $ 5,000 was received from the Mitchell Library on account of the manuscript. A payment of $ 2,000 was received from the Mitchell Library on account of the photographs which Hillary clicked on her expedition. Additional relevant information that is given is that Hilary has accumulated fame on account of her skills as a mountain climber and further, she had no experience in writing a book as she has never written one before. Rule The income or receipts that the concerned taxpayer derives would fall in either of the following two categories (Coleman, 2011). Capital Receipts Capital receipts are derived when a there is a transfer of capital asset and such receipts are not taxed. However, any capital gains that may be derived in this process would be charged with CGT as per Section 10(5), ITAA 1997. Revenue Receipts Revenue receipts are typically derived when the concerned taxpayer offers service to another party and in return earns income. Further, these may also be derived from business activities. Such receipts are taken into consideration for computation of ordinary income in accordance with Section 6(5), ITAA 1997. Considering the differential tax treatment, it becomes pivotal to segregate the two in accordance with relevant norms and set precedents. A suitable precedent for the given situation could be the Brent vs Federal Commissioner of Taxation(1971) 125 CLR case. The nature of the payments received by the appellant was the key issue of the case. The income tax authorities claimed that income derived is ordinary while the appellant maintained that receipts were capital and hence non-taxable (CCH, 2011). The appellants husband was part of a famous robbery and was behind jail. The wife accepted an offer from a newspaper whereby her role was to share her relationships with her husband to the newspapers journalist though interviews. These interviews continued over some days (4-6 days) during which the journalist got the relevant information and then published a book on the same which was authenticated by the wife through her signature on every page (Gilders et. al., 2015). The court opined that the payments derived would be capital in nature as the payment derived was for the transfer of information which acted as the core asset which the newspaper was seeking, Further, since the appellant granted copyright with regards to the narrated information, hence the information asset was sold to the newspaper and payment was derived in the process. Hence, this payment was treated as capital receipts and exempted from tax (Woellner, 2013). Application The verdict of the court in the discussed case needs to be applied to this case dealing with Hilary. On the face of it, it may seem that the income is earned due to personal exertion as Hilary actually indulged in writing the book. However, it is imperative to note that she had never written anything before and no one would approach her for any writing contract as the commercial value of her literary skills was practically zero. The offer from the newspaper was primarily for the information about Hilarys personal life which she had and through the medium of book, the newspaper wanted to gain access to that information. Writing is just incidental and a manner of capturing that information for the newspaper. Similarly, with regards to photographs and manuscript also, the payment has not been essentially made for photography or writing skills but for the fact that it deals with a famous personality Hilary. Thus, all the payments outlined above would be termed as capital receipts and may attract only capital gains tax limited to any capital gains made. Conclusion The payments obtained by Hilary are non-assessable because of their capital nature. (b) The given case indicates to change of intention on Hilarys part to engage in writing from profit making to self=satisfaction. The receipts obtained would still continue to be classified as capital receipts as the activity of writing is not the source of income and hence the underlying intention ceases to make any difference. Essentially, through the sale of copyright, the asset transferred is information which Hilary even had before the book writing and hence payments would be capital. 2. Issue A parent extends short term housing loan to the extent of $ 40,000 to the son who makes a promise to pay a sum of $ 50,000 in five years time where the incremental $ 10,000 is the interest payment computed @ 5% pa. However, the parent communicates to the borrower that no interest payment is required or desired but only timely repayment must be done (Barkoczy, 2014).. The borrower clears the debt after two years by presenting a cheque of $ 44,000 to the parent. In light of the above facts, the impact of the above transaction on parents assessable income needs to be discussed keeping in mind relevant tax law. Rule Depending upon the underlying nature and intent of the payment received, it may be classified as income or gift. This difference assumes significance as gifts are free from any tax burden (Deutsch et. al., 2015). With regards to identification of gift, certain pre-requisite are to be observed that are listed below (ATO, nd). The ownership change needs to take place in favour of the transferee. The transfer should be done in a voluntary manner without any force or demand from the other party. The transferor should not expect any gains to arise from the transfer either immediately or at a later time. The transfer must be driven by personal affection and overall benefaction. Interest payments are termed as ordinary income provided they are either earned from an security or account which bears interest or engagement of the concerned taxpayer in any particular business activity which involves money lending (CCH, 2011). In this regard, it is worth mentioning that regular receipt of interest in not necessary and any one time interest paid in above cases would also be covered under ordinary income (Sadiq et. al., 2014).. Application It needs to be ascertained if the transaction of money lending is of commercial nature or not. Following facts are noteworthy in this regard. Lender lent the money without aim to earn interest and even communicated the same to borrower. There was no documentation for loan and no collateral was even asked for. These are the routine steps in any commercial money lending activity so as to safeguard the interest of the lender. It is clear from the above observations that the parent engaged in casual lending which cannot be considered as a commercial transaction. In the given transaction, out of the cheque of $ 44,000, $ 40,000 is regarded as the capital receipt and hence non-taxable. The additional payment received to the tune of $ 4,000 is gift as explained below. The gift amount of $ 4,000 has been given to mother through the means of a cheque in her favour. The son had no obligation to make this payment and hence it is made voluntarily. The son does not expect any favours to be derived from the mother by making this transfer of $ 4,000. The transfer is driven by the personal bond and benefaction in the relationship. Conclusion Based on the above discussion, it may be concluded that no addition would be realised to parents assessable income on account of the given transaction. 3. Part a) There are namely two methods that an individual taxpayer could deploy to compute taxable capital gains when long term capital gains are realised on sale of capital asset. One of the available methods is discount method as per which the concerned taxpayers are entitled to a 50% rebate in capital gains (CCH, 2011). Another method is cost indexation which relies on inflation causing an increase in the assets cost base for reduction in CGT liability. The applicability of CGT is driven by a host of factors and one of these is the acquisition date of the asset. In the given case, the land was acquired in 1980 while the house was subsequently constructed in 1986 only, thus leading to two capital assets which require separate discussion (Woellner, 2013). Land The land would be CG exempt as its acquisition date belongs to the pre CGT era (Sadiq et. al., 2014). The valuation of land when construction took place stood at $90,000. Thus, % of property value on account of land = (90000/150000)*100 = 60% Since the market value of property currently is $ 800,000, thus proportionate value of land is 60% of this amount which comes out as $ 480,000. Since land is CGT exempt, hence this component of the propertys value will not attract any CGT. Constructed House As the construction commenced in 1986 i.e. after September 20, 1985, hence CGT would be applicable on the house (Gilders et. al., 2015). Since 60% of the propertys value is on account of land, hence only 40% of the valuation derives from house. Component of property which would be subject to CGT = 0.4*800000 = $ 320,000 Discount method Capital gains arising on sale of house = 320000 60000 = $ 240,000 As a rebate of 50% is available, hence CGT would apply only on half of $ 240,000 or $ 120,000 only. Indexation Method Here, adjustments need to be made to the construction cost to account for inflation. Construction cost (adjusted for inflation) = (68.72/43.2) * 60000 = $ 95,400 Hence, capital gains on house subject to CGT = 320000 95400 = $ 224,600 Apparently, Scott would act rationally and choose the method which lowers his net liability which would be discount method and hence the taxable component of capital gains arising from sale of property amounts to $ 120,000 (Deutsch et. al., 2015). Part b) On occasions where the capital asset is sold at a price significantly in deviation with the market value, Section 116-30(2) needs to be applied for capital gains computation, As per this, the capital gains are computed using the greater value of the following two values (AustLii, nd). The actual sales proceeds obtained by the seller The estimated ongoing market value of the asset Applying the above in the given case, out of the sales proceeds of $ 200,000 and estimated market value of $ 800,000, the higher value is $ 800,000. Thus, the taxable component of capital gains will amount to $ 120,000 as has done in part a. Part c) It is noteworthy that discount method can be used only by individual taxpayers and it is not available for companies. The only viable option for companies is the indexation computation method (Coleman, 2011). Hence, due to change in ownership structure, there would be a change in the capital gains available for CGT taxation as now the indexation method would be applicable and the value would be $ 224,600. References ATO nd, Gifts and Donations, Australian Taxation Office, Available online from https://www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Gifts-and-donations/ (Accessed on August 25, 2016) Austlii nd, INCOME TAX ASSESSMENT ACT 1997 - SECT 116.30, Austlii Website, Available online from https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s116.30.html (Accessed on August 24, 2016) Barkoczy,S 2014, Foundation of Taxation Law 2014,6th eds., CCH Publications, North Ryde CCH 2011, Australian Master Tax Guide 2011, 49th eds., Wolters Kluwer , Sydney Coleman, C 2011, Australian Tax Analysis, 4th eds., Thomson Reuters (Professional) Australia, Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2015, Australian tax handbook 8th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015, Understanding taxation law 2015, 8th eds., LexisNexis/Butterworths. Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2014 ,Principles of Taxation Law 2014, 7th eds., Thomson Reuters, Pymont Woellner, R 2013, Australian taxation law 2012, 6th eds., CCH Australia, North Ryde