Violations of Human Rights Essay - 1122 Words

Violations of Human Rights: Beyond the Gates The film, Beyond the Gates, shows audiences the horror that took place during the Rwandan genocide. Shot in the same area as the actual genocide took place, the film tells the story of the Hutu extremist attempt at destroying the countries minority group known as the Tutsi. Many human rights violations were shown in this movie, shedding light on the real issue of how the international community failed to intervene during this time of crisis and prevent the deaths of thousands of people. A few examples of human rights violations during this movie will be discussed in order to create awareness about the many human rights that were violated during the actual Rwandan genocide. Beyond the†¦show more content†¦A few specific examples from the film show in action these human rights being violated during the genocide in Rwanda. In the film Beyond the Gates, there are many scenes in which the audience hears or sees the Tutsi people of Kigali being killed or tortured. In one of these scenes Joe is being told by a Tutsi woman seeking refuge at the school what she witnessed while hiding from the Hutu. Marie is translating for Joe so can understand what is being said to him since he only speaks English. The woman tells Marie and Joe that she was hiding behind a house because she saw there were gangs of militia in the street checking identity cards and that she was very scared because she is Tutsi. She saw another Tutsi woman and her baby who were stopped by the militia. The Hutu men took off this woman’s clothes and kicked her in the stomach. One of them then took her baby by the feet and swung it at a tree, hitting its head. They kept swinging until the baby was dead. Article 2 of The UN Convention on the Prevention and Punishment of the Crime of Genocide describes genocide as acts committed with intent to destroy, in whole or in part, a national, ethnical, racial or religious group. Under this list of types of genocide are killing members of theShow MoreR elatedViolation of Human Rights820 Words   |  3 Pages â€Å"What are human rights?† When asked this question, many people would list 2 to 3 basic rights, the ones you learn in school basically, like the right to speak freely, to eat, to have a proper education†¦ But that is not even half of the human rights. In the early ages, they were no human rights to abide by. Every country or culture had its own regulations and rules. However, in the beginning of World War II (What are human rights par1), an idea emerged entitled â€Å"freedom†. With it came out a documentRead MoreThe Violation Of Human Rights996 Words   |  4 PagesAfter reviewing the Human Rights Watch website, www.hrw.org, I decided to write my paper on the violation of the human rights of people with disabilities. I have a passion for working with people that have disabilities and I think so much more should be done for them. The United States have made great strides in being respectful for their h uman rights and it is time to see the rest of the world step up and take responsibility. There is also much more needed to be done in the United States but weRead MoreHuman Rights Violations601 Words   |  2 PagesThere has always been a problem of Human Rights Violations in every part of the world, the same goes with the state of Liberia, regardless of the Government initiatives to fight against Human Rights violations, there are a few unsafe and risky traditions or practices which were persistent in the year 2013 in Liberia which included female genital cutting, forced initiation into secret societies, vehemence against women and children and discrimination revolves around race, ethnicity and sexual orientationRead MoreThe Violation Of Human Rights1284 Words   |  6 Pages784478 Title: The Violation of Human Rights Table of Contents Page 1. Introduction 3 2. Relevance and value of human rights 3 3. Case studies 4 3.1 Universal Declaration of Human Rights 4 3.2 African Charter 5 3.3 Bill of Human Rights 7 4. Conclusion 7 5. Bibliography 8 1. Introduction Basic human rights are being violated every day all over the world. This includes each human being’s fundamental rights, which are rights that come with beingRead MoreHuman Rights Violations 1227 Words   |  5 Pagestheir lifestyle. The Egyptian police raided a Disco in May 2001, arresting thirty-eight men and a dozen women, these individuals were arrested for no reason (Ackerman). These violations, against women and homosexuals, are unfair and should be stopped. The Egyptian government should not be allowed to take away the civil rights of homosexuals and women, because it is abusive, inhumane, and repressive. The first offense is that young girls are circumcised. In 2005, 96% of girls age 4-12 have been circumcisedRead MoreThe Violation Of Human Rights1383 Words   |  6 Pages Human rights are one of the most important things a person can own in life. Human rights describe equal rights and freedom for anyone and everyone regardless of race, color, sex, language, religion or political affiliation. One should not be deprived of their rights because everyone are inherinted to their own rights, and no one should be able to take that away from anyone. Without them a person is nothing. You can’t live life or even survive in this world without your rights. No matterRead MoreAbortion: A Human Rights Violation953 Words   |  4 Pagesbabies? Does that change anything? Oxford English Dictionary defines abortion as, â€Å"The deliberate termination of a human pregnancy, most often performed during the first 28 weeks of pregnancy.† Notice how the pregnancy is described as human in the definition. Abortion is a human rights violation because it is a form of torture, Article three of The Bills of Rights protects the right to live, and it is similar to the issue of slavery. Torture is the act of inflicting severe pain upon someone (citation)Read MoreThe Horrible Human Rights Violations897 Words   |  4 PagesOn the contrary when there were the horrendous human rights violations occurring in Rwanda with a genocide taking place killing thousands and thousands of people there was not a single country that chose to stand up and help. Either by providing soldiers that were needed to protect the people or by providing resources like food, water, health, shelter or sanitation that was needed by the Rwandan citizens. The U.N. even did not help and didn’t even take a stand against the governments of the otherRead MoreTorture Is A Violation Of Human Rights1337 Words   |  6 Pages In discussions of torture, one controversial issue has been if it is right to use torture to interrogate suspect terrorist (s) if they have information that can save civilian and military lives. On one hand, some argue that torture is never justified no matter wh at the situation is. On the other hand, some even contend that torture is a violation of our human rights. Others even maintain that it is ineffective and only causes more conflict. Some even think that it should be used as punishmentRead MoreHuman Trafficking And Human Rights Violations846 Words   |  4 PagesHuman trafficking is one of today’s egregious human rights violations. Traffickers focus on the most vulnerable members of society, preying mostly on women, and children, yet men are also trafficked in high numbers. Trafficking of a person refers to the, â€Å"illegal trade of a human being for sexual exploitation or forced labor through abduction, force, threat, or fraud† (UNOC 2015). Human trafficking can come in many forms such as, sex exploitation, forced labour, as well as forced donor-ship. The

Gender And The Board Of Education And Affirmative Action

Historically, certain groups have been underrepresented and unsuccessful in higher education. These groups include Hispanics, Latinos, African Americans, etc. Efforts have been made at the federal and institutional level to reverse this phenomenon, namely Brown vs. The Board of Education and Affirmative Action. Despite these efforts, African Americans, or Blacks, still lag behind in graduation rates relative to other races and Black males even more so. There has been a myriad of research done and solutions offered to combat this problem. I argue that access to positive Black male role models, increased financial aid, and increased out of class engagement will increase graduation rates for Black males. I also offer my own perfect program,†¦show more content†¦Shaun Harper explains that â€Å"the continuation of residential segregation in the United States concentrates Black students in public K-12 schools that have fewer resources, lower per-student expenditures, fewer advan ced placement courses, and less experienced teachers than the suburban schools many White students attend† (2010). The National Center for Education Statistics (NCES) Susan Aud, et. Al. reports that in 2007–08, about 25 percent of secondary mathematics teachers who taught in schools with at least half Black enrollment had neither a certification nor a college major in mathematics, compared to 8 percent of secondary mathematics teachers who taught in schools with at least half White enrollment (2010). Attending poor middle schools and high schools adversely affects college enrollment rates and readiness. For example, due to their poor quality of educational experiences, Black students are less prepared to compete in competitive college admissions processes. Kimberly Griffin and Walter Allen state that students at urban schools are enrolled in larger classes and have access to smaller and more outdated libraries than their peers in more affluent communities. These schools also often lack rigorous courses, frequently measured by the number of

Disease, Sickness, Death, and Decay in Hamlet Essay

Death, Sickness, and Decay in Hamlet Decay is defined as a gradual decline; deterioration, disease as any departure from health. Both have many forms: physical, psychological, social, etc. Multiple examples of illness and deterioration can be found in the tragedy Hamlet. In this drama, Shakespeare uses imagery of decay and disease and the emotional and moral decay of his characters to enhance the atmosphere of the play. The drama Hamlet abounds with images of decay and disease. Celestial bodies are described in this manner; in Act I Horatio says that the moon Was sick almost to doomsday with eclipse, and in Act III, Hamlet says that the moon is thoughtsick at his mothers sin. Abstract ideas such as wealth†¦show more content†¦Most of all, Hamlets description in Act IV of Polonius corpse eaten by worms is a disgusting passage: Not where he eats, but where a is eaten. A certain convocation of politic worms are een at him. Your worm is your only emperor for diet. We fat all creatures else to fat us, and we fat ourselves for maggots. Your fat king and your lean beggar are but variable service -- two dishes, but one table. Thats the end. References to sickness and rottenness are made throughout the play, but decay is perceivable in other ways as well. The characters in Hamlet decay emotionally throughout the play. For example, at the beginning of the drama Queen Gertrude is happy, but her conversation with Hamlet in Act III, his apparent insanity, and his vague hints about her sin torment her until in Act IV she moans miserably, To my sick soul (as sins true nature is) Each toy seems prologue to some great amiss; So full of artless jealousy is guilt It spills itself in fearing to be spilt. Poor Gertrude has made the pathetic journey from blissful ignorance to wretched half-enlightenment, and her peace of mind is totally destroyed. Likewise, Ophelia is totally changed within the course of the play.Show MoreRelatedEssay on Hamlet Metaphor1089 Words   |  5 PagesShakespeares Hamlet, a revenge tragedy that continually depicts the vibrant metaphors of manifesting corruption and festering disease in order to auger the impending calamities in the state of Denmark. Throughout Shakespeares play, there are successive images of deterioration, decay and death. These images are skilfully accomplished through the use of metaphors of rotting and dead gardens. Shakespeare wonderfully creates these metaphors that add great dimension to the play of Hamlet. The gardenRead More hamlet metaphor Essay1073 Words   |  5 PagesShakespearequot;quot;s Hamlet, a revenge tragedy that continually depicts the vibrant metaphors of manifesting corruption and festering disease in order to auger the impending calamities in the state of Denmark. Throughout Shakespearequot;quot;s play, there are successive images of deterioration, decay and death. These images are skilfully accomplished through the use of metaphors of rotting and dead gardens. Shakespeare wonderfully creates these metaphors that add great dimension to the play of Hamlet. The gardenRead MoreImagery of Disease in Hamlet by William Shakespeare Essay1574 Words   |  7 PagesImagery of Disease in Hamlet by William Shakespeare The disease imagery in Hamlet serves to constantly remind the reader of the initial problem in the play: King Hamlets poisoning by his brother. After hearing his father graphically describe the murder, it is constantly on Hamlets mind. For this reason, many of the images that Hamlet creates in the play are connected with disease and poison. The literal poisoning becomes symbolic of the rest of the events of the play. Remember that poisoningRead MoreWilliam Shakespeare s Hamlet - The Moral Corruption Essay2770 Words   |  12 Pages William Shakespeare’s Hamlet has been widely regarded as one of the greatest tragedies ever written. One prominent theme exemplified in this particular play is the theme of rottenness or decay. Shakespeare uniquely uses disease, rotting, and decay in order to reveal the manifestation and consequence of moral corruption. Physical corruption mirrors the moral corruption within the characters in the play. The moral corruption in Denmark is showcased for the readers throughout the play by images ofRead MoreHamlet And Twelfth Night Comparison Essay957 Words   |  4 Pagestragedies to comedies. Of them, Hamlet and Twelfth Night are perfect examples of both. A comparison between them could be of interest because their common points demonstrate that, however differing their genres are, Shakespeare’s plays essentially illustrate what it is to be human[1] . [2] Hamlet and Twelfth Night could both be compared through instances of body imagery, critical thought and social integration. In the first place, when it comes to body imagery in Hamlet and Twelfth Night, the firstRead MoreCorruption in Hamlet by William Shakespeare1279 Words   |  6 Pagesis wholly free of the disease of corruption, and if it is allowed to develop and become significantly strong, it can obstruct the good processes of governing and deteriorate the fabric of society. It can become a barrier to continual development and make it so that essentially no room remains for justice to succeed. In Shakespeare’s Hamlet, the destructive force of corruption is clearly exemplified through the abundance of imagery concerning decay, death, disease, sickness, and infection as the playRead MoreShakespeare s Hamlet - Images Of Death, Decay, And Corruption2094 Words   |  9 Pages Throughout ‘Hamlet’ we have the images of death, decay, rottenness, and corruption embedded in the story. The imagery that Shakespeare uses in hamlet relates directly with the plots of the play perfectly. The corruptions images are illuminated in the beginning with Claudius own actions. The characters use metaphors of disease in the connection to sickness and rottenness. Within â€Å"Hamlet†, Shakespeare makes a number of references to Denmark s tainted state due to the deceitfulness that lies withinRead MoreCompare And Contrast Hamlet And Twelfth Night1162 Words   |  5 PagesFrom Hilarity to Tragedy in Shakespeare: How Hamlet and Twelfth Night Compare By Zawadi Bunzigiye William Shakespeare wrote plays covering the breadth of human experience. They seem to have transcended the restraints of age because of the universal themes that they contain. His body of his work is comprised of genres of plays varying from tragedies to comedies. Of them, Hamlet and Twelfth Night are perfect examples of both. A comparison between them would be of interest because their common pointsRead More Analysis of Ophelia from Hamlet Essay5117 Words   |  21 PagesAnalysis of Ophelia from Hamlet Ophelia is gentle, loving and beautiful. She is also obedient to her father and loyal to her family and it is this which draws her into the circle of disaster and leads to her untimely death. She is deeply in love with Hamlet and believes his tenders to be sincere, but her obedience to both her father and her brother must come first. Laertes tells her to beware of Hamlets interest as it is driven by lust, not love. He also points out the difference in theirRead MoreHamlets Soliloquy - to Be, or Not to Be2355 Words   |  10 PagesHamlet s Soliloquy - To be, or not to be Hamlet s To be, or not to be soliloquy is arguably the most famous soliloquy in the history of the theatre. Even today, 400 years after it was written, most people are vaguely familiar with the soliloquy even though they may not know the play. What gives these 34 lines such universal appeal and recognition? What about Hamlet s introspection has prompted scholars and theatregoers alike to ask questions about their own existence over the centuries?

Net Present Value and Software Project Management

INF3708/201/3/2013 SOFTWARE PROJECT MANAGEMENT TUTORIAL LETTER 201 FOR INF3708 SOLUTIONS Solutions (Highlighted) - Assignment 01 – Semester 1 ASSIGNMENT 01 - COMPULSORY Study material Total marks Hughes Cotterell: Chapters 1 – 4 25 marks = 100% UNIQUE NUMBER: 203647 1. A 1. 2. 3. 4. 5. is said to be â€Å"A specific plan or design† or â€Å"A planned undertaking† System Scope Project Software Management -2- INF3708/201 2. Software Project Management scope normally comprises the following: a. Project Feasibility b. Project Initiation c. Project Planning d. Project Execution e. Project Control f. Project Termination Which of the above combination is correct for Project Management scope? 1. a, b, e, and f only. 2. a, c,†¦show more content†¦R 150 000 5. R 220000 Calculate the â€Å"net profit† of project 3. 1. R 50 000 2. R 120 000 3. R 300 000 4. R 470000 5. R 170 000 11. 12. Based on your answers to questions 9 - 11 above, which project would you select to develop, and why? 1. Project 2 - as it has the lowest investment, followed by project 1, and then project 3. 2. Project 3 - as it has the highest net profit, followed by project 2, and then project 1. 3. Project 1 - as it has the list risk, followed by project 2, and then project 3. 4. Project 1 - as it has the lowest investment, followed by project 2, and then project 3. 5. All of the above in any order, as they all make profits. -5- 13. Calculate the â€Å"payback period† for project 1. 1. 4.0 years 2. 4.6 years 3. 5.8 years 4. 5.0 years 5. 4.8 years 14. Calculate the â€Å"payback period† for project 2. 1. 5.0 years 2. 5.2 years 3. 5.6 years 4. 6.2 years 5. None of the above 15. Calculate the â€Å"payback period† for project 3. 1. 4.6 years 2. 4.8 years 3. 5.2 years 4. 5.8 years 5. 5.6 years 16. Using the â€Å"shortest payback† method, which project would you now select for development? 1. Project 1 2. Project 2 3. Project 3 4. Neither project 1 nor project 3 5. Neither project 3 nor project 2. 17. Calculate the â€Å"Return On Investment† (ROI) of each of the three projects (project 1, project 2 and project 3 respectively) given in the table. 1. 5.71%, 9.44% and 7.78%; for project 1, project 2 and project 3 respectively. 2. 7.78%, 5.71% and 9.44%; for project 1,Show MoreRelatedDmm Case Study Hart Venture Capital1128 Words   |  5 PagesOptimum Solution †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 5 Management interpretation †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 5 A case study on HART VENTURE CAPITAL HART VENTURE CAPITAL Hart Venture Capital (HVC) specializes in providing venture capital for software development and Internet applications. 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Income Tax Assessment Act 1997-Free-Samples-Myassignmenthelp.com

Questions: 1.Can Robyn be taxed on any part of her salary, from Victoria University, in Australia for the 2016/17 tax year and any other years she acts as coordinator in Calcutta. Fully explain your answer. 2.Determine what amounts will form part of Pauls assessable income for the 2016/17 taxation year. Answers: 1.Issue The major issue is to determine whether the taxpayer Robyn from Victoria University would be taxed as per Australian tax law for the tax year 2016/17. Law The tax liability on the derived income of taxpayer mainly depends on the tax residency position. When a taxpayer is termed as Australian tax resident, then the income derived from domestic (Australian) source and from international sources would be taxed as highlighted in Section 6-5(2), ITAA 1997[1]. Further, when the taxpayer is foreign tax resident then only the part of income which is derived from Australian sources would be held for taxation as per the highlights of Section 6-5(3), ITAA 1997[2]. Therefore, it is critical aspect to find the tax residency position of underlying taxpayer. Section (1), ITAA 1936, comprises imperative provisions related to the tax residency status of individual taxpayer. Further, in order to determine the tax residency position of taxpayer tax ruling TR 98/17[3] would be taken into consideration. When the taxpayer is residing in other country rather than Australia then the tax residency positions would be determined based on residency tests. There are four main tests (Residency tests) describe in the TR 98/17 which comprises the requisite conditions that needs to be satisfied by the concerned taxpayer in order to recognized as Australia tax resident. It is essential that taxpayer must fulfill the conditions of at least one of residency test[4]. Residency tests and their applicability are as given below: Tests Residency Tests Applicability 1. Resides Test Foreign Residents 2. Superannuation Test Australian Governments officers 3. Domicile Test Australian Residents 4. 183 day Test Foreign Residents Determination of tax residency position when the taxpayer is foreign resident[5] Resides Test There is no direct law or ruling available in Australian tax law, which describes the actual meaning and implication of word Resides. Hence, the relevant case law and their verdicts are taken into consideration in order to decide the tax residency through this test. Moreover, the main factors considered by the tax authorities are as highlighted below[6]: Purpose of visits and abode in Australia Frequency of visits Presence of any personal/professional/educational tie with Australia Social arrangement of taxpayer with Australia Also, the nationality of the taxpayer would be taken into account while deciding the tax residency status for the given tax year. 183-day test When the taxpayer who is foreign resident and has stayed in Australia, then the following conditions need to be satiated by the taxpayer in order to pass this test. Taxpayer has stayed in Australia for minimum 183 days in the given assessment tax year Taxpayer must has strong will to permanently settle in Australia Superannuation test When the government of Australia has sent their officers to overseas in order to fulfill the government duties, then this test is used to check the tax residency of officer taxpayer. It is essential that the taxpayer has systematic and steady contribution in any of the superannuation scheme of Australian government. These schemes are as given below: Commonwealth Superannuation Scheme (CSS) Public Sector Superannuation Scheme (PSSS) Domicile test The taxpayer must satisfied the following two conditions of domicile test in regards to termed as Australian tax resident irrespective of the fact that taxpayer has resided in foreign land[7]. Taxpayer must hold Australian domicile under the provisions of Domicile Act 1982 Taxpayers permanent abode must located in Australia only (the Levene v, I.R.C.[8] case is the testimony of this condition) When the taxpayer who holds Australian domicile but the permanent abode is located in foreign land, then he/she would be categorized as foreign resident. Therefore, it is imperative to check the location of permanent abode of taxpayer. As per the verdict of Applegate per Franki[9]case, if the taxpayer holds Australian domicile but resides in foreign land for substantial period of time (i.e. atleast 2 years) or having intention to extend the abode than it would be assumed that the permanent place of abode has been shifted from Australia. In such case, the person would not be termed as Australian tax resident. The main features related to the permanent abode of taxpayer are described in the tax ruling IT 2650 and are given below[10]: Difference in the actual and expected abode in foreign land Taxpayers intention to purchase home in foreign country Intention of the taxpayer to make another visits to any other country or to go back to Australia after a definite but substantial time period Total duration of stay in foreign land and willingness to extent the stay Strength of association (professional/private and so forth) with Australia Activity of taxpayer which highlights the intent to make permanent abode in foreign land Application Robyn Rainer is the concerned taxpayer who was working as a lecturer in Victoria University in Australia. The university also conducted business courses in Calcutta University India. Jason Holm who was the coordinator in Calcutta University India has resigned from the job. After his resignation, the university was looking for a lecturer who can go and stay in India and continue the work. Taxpayer who was looking for a career opportunity as a course coordinator has expressed her interest and also gets approved for the post. On January 14, she has joined the Calcutta University India. It is apparent that the taxpayer is neither an Australian government officer nor a foreign resident and hence, superannuation test, 183 day test and resides test are not applicable. Further, she is an Australian resident and therefore, the only valid test is domicile test in order to check the tax residency status of Robyn. Applicable test Domicile test Robyn has Australia domicile. Permanent place of abode needs to be determined as per tax ruling IT 2650. It is apparent from the case facts that she lives in a company owned flat in India. She has also opened a bank account in Indian bank where she has receiving half of her salary. She has rented her flat located in Melbourne for a period of 12 months. She has intention to remain in the position of coordinator in Calcutta as long as the course is conducted in India. Hence, it would be fair to conclude that Robyn has arrived India for a substantial time and thus, her permanent place of abode has shifted from Australian and located in India. Based on the facts, it can be concluded that Robyn fails to pass domicile test because her permanent place of abode is not in Australia. Therefore, her salary would be taxed in Australia for 2016/17. Conclusion It is apparent from the above that the only applicable test is domicile test. Further, the permanent place of abode of taxpayer Robyn is shifted from Australian and hence, during the tax year 2016/17 her permanent place of abode is located in India. Therefore, it is fair to conclude that taxpayer is not an Australian tax resident. Also, she would be categorized as foreign tax resident and thus, the domestic income would be liable for taxation. Therefore, under section 6-5(3), ITAA 1997 her salary from Victoria University would be taxed in Australia for the tax year 2016/17. 2.Issue The central issue is to identify the amounts that would be included as assessable income for Paul for the taxation year 2016/2017 i.e. year ending on June 30, 2017. Law One of the components of assessable income for a taxpayer in Australia is ordinary income as defined by s. 6(5), ITAA 1997. The section defines ordinary income as that derived from ordinary sources. However, the ordinary sources are not defined in the statute and hence the various case laws and ATO rulings are relied on interpreting the various sources that are covered under the ambit of ordinary income. One of the key sources of ordinary income is employment income. Also, the income derived from any business or profession is also included in the fold of ordinary income as apparent from tax ruling TR 98/1. Besides, income received in kind instead of cash would also be included in taxable income as per TR 1999/17. It is noteworthy that there are various general business expenses related deductions that the taxpayer may assess in order to compute the taxable income in accordance with s. 8(1) ITAA 1997. Another critical issue while determination of assessable income arising from business is to determine whether the same should be done on a cash basis (Receipts Basis) or accrual basis (Earnings Basis). In accordance with TR 98/1, the taxpayer ought to choose the method which most appropriately captures the income. For instance, if the money received for clients is non-refundable, then the cash basis is more suitable because irrespective of service provided in the future or not, the money would not be given back and hence it makes sense to book revenues. On the other hand, if the cash collected from customer can be broken into smaller payments for particular milestones and excess payment is refundable, then the earnings method makes more sense for computation of assessable income[11]. Also, with regards to determination of gift, TR 2005/13 is relevant as division 30; ITAA 1997 has been rather silent in this regard. Based on the various case laws, it highlights the four conditions which are needed for a payment to be recognized as gift. These are as follows[12]. There needs to be an ownership transfer in the favor of the transferee. The transfer should be carried out on a voluntary basis. The transferor must not have any reciprocal material expectations from the transferee in exchange for the gift extended. The transfer must arise on account of benefaction. If a given payment fulfills the above criterion, then it would be recognized as gift and no tax would be charged on the same and hence no contribution to assessable income would be made[13]. Application It is apparent from the given facts that Paul is in the business of providing golf classes and hence the income derived from providing these classes would be termed as ordinary income under s. 6(5). Further, with regards to the appropriate means to record assessable income for Paul, the more appropriate means would be accrual basis as it is apparent that for the 12 lessons even though all the money is paid upfront but the same is refundable if the client fails to attend some lessons on a proportionate basis. This implies that for the sum collected for the 12 lessons, there is likelihood that some portion would be refunded to the client in the event client fails to turn up for the lessons. Thus, it is prudent that assessable income from the 12 lessons revenues should only realize the portion for which classes have been provided till June 30, 2017. The revenue for the remaining would be recognized in 2017/2018 as and when the lessons are imparted to the clients. Also, it is noteworthy that payment of $10,000 from Doreen would be recorded as a gift and hence it will not contribute to assessable income. This is because Doreen has paid the amount on a voluntary basis and also because the transfership of ownership has been completed. Further, Doreen by giving the money had no material reciprocal expectations in return and was primarily given as a token of appreciation to her teacher Paul. Additionally, the payment of two students that went into paying for damage to Davids golf buggy would also be part of the assessable income as per TR 1999/17. Conclusion Based on the above discussion, it is apparent that assessable income for Paul would consist of income from lessons on an accrual basis coupled with payment made by the students for making up for the damage caused to Davids golf buggy. References Websites ATO, INCOME TAX ASSESSMENT ACT 1997, https://www.ato.gov.au/law/view/document?DocID=PAC/19970038/6-5 Australian Taxation Office: Taxation Rulings: TR 98/17-Income tax: residency status of individuals entering Australia (25 November 1998), https://www3.austlii.edu.au/au/other/rulings/ato/ATOTR/1998/tr1998-017/ Commonwealth Consolidated Acts: Income Tax Assessment Act 1997 SECT 6.5. https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.5.html Books Sadiq, Kerrie, et. al., Principles of Taxation Law 2015, (Pymont, Thomson Reuters, 2015) Deutsch, Robert, et. al., Australian tax handbook. (Pymont, Thomson Reuters, 2015) Relevant Statutes Income Tax Assessment Act, 1936 Income Tax Assessment Act, 1997 ATO, INCOME TAX ASSESSMENT ACT 1997, https://www.ato.gov.au/law/view/document?DocID=PAC/19970038/6-5 Commonwealth Consolidated Acts: Income Tax Assessment Act 1997 SECT 6.5 https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.5.html Australian Taxation Office, TR 98/17-Income tax: residency status of individuals entering Australia [ (25 November 1998), https://www3.austlii.edu.au/au/other/rulings/ato/ATOTR/1998/tr1998-017/ Sadiq, Kerrie, et. al., Principles of Taxation Law 2015, (Pymont,Thomson Reuters, 2015), p.3 Deutsch, Robert, et. al., Australian tax handbook. (Pymont, Thomson Reuters, 2015), p.67-68 Ibid.3. Ibid.4. Levene v, I.R.C. (1928) A.C.2017 Applegate per Franki J 79 ATC at 4314; 9ATR at p. 907 Australian Taxation Office, Taxation Ruling No. IT 2650, (1991) https://www.ato.gov.au/Individuals/Income-and-deductions/Income-you-must-declare/ Ibid.3 [13] Ibid.4.

Compare Theodore Roosevelts Square Deal with Woodrow free essay sample

Though Wilson seemed to have many more acts in ACH category, mostly economic), he only acknowledged these few areas, unlike Roosevelt who acknowledged a whole array of areas such as labor, economy, politics, consumer protection, and environmental conservation. The Progressive Era was the time period after the depression of the sass and before World War l. During this time the united States was going through a period of social change and political tumult.The American Society embarked on a Journey of many reforms as a response to the diverse tensions and pressures presented by industrialization, urban growth, and ethnic tension. The roots of this reform clearly lay in the depression of the 1 sass (1893 to 1897). The depression traumatized the problems in society, and raised the possibility of more violent upheavals if reform was not instituted. Major areas needing reform were poor public facilities, tax favoritism, corruption, environmental reform, and urban reform.This was a period of self-examination and renewal; it was a healthful contribution to the nations history books. Even if the new regulatory agencies direct primaries, municipal reforms and conservation legislations may not have made all wrong things right, they were able o make some significant change for the better. These new laws and commissions act had alleviated many citizens and had established the principle of governments responsibility for the general welfare of the various elements of the social order.The progressive era was a further demonstration of the united States success with democratic capitalism; it showed the society ability to change itself for the better without a revolution. The most important legacy of the progressive era was the example it set for gradual measured reform. (Gould, 1-10) During the Progressive Era, there were two prominent Progressive Presidents each tit his own policy for progression out of the nasty and crude elements that plagued politics, the economy, and society In general. Theodore Roosevelt was the first Progressive President; he was renowned for bei ng a strong president with a strong personality.He was outraged at the Injustices experienced as a small business oppressed by a big business, or a worker by a boss, or the forests by the Industrial greed of this era. Roosevelt was sympathetic for the Individual who suffered the sympathetic for those without the opportunity to speak up for their rights, but rather is love for Justice was what fueled him more. He sought to reform these problems under his policy known as the Square Deal. The purpose of the Square Deal was expressed in this statement of his the labor unions shall a square deal, and the corporations shall have a square deal. Essentially he meant that there should be equality of opportunity, and Justice to each individual, or corporation despite their background, status or size. The second major Progressive President was Woodrow Wilson. He wasnt known for a very strong personality rather he was renowned for his strong sense of conviction. Wilson believed that national identity and character branched out from the liberty of petty capitalists to release their energies and develop the economy. He felt the emergence of these new monopolistic style trusts were endangering this process by cutting of entire industries to newcomers.He also felt that members of certain big businesses and certain unidentified political bosses had formed a small oligarchic alliance; this small group of men controlled the government and the economy, while the true freedom began to slide away. Thus his policy was known as New Freedom. Under the New Freedom he sought to store power to competition among small corporations rather that regulate large monopolies. Roosevelt Square Deal and Willows New Freedom were policies that they used to help improve American economy, society and politics.However Roosevelt tried to reform many areas, Willows focus of reform was mostly economic. (Gould, 97-100) (Staunchness, 62,81 16, 127) (Whitehall, 162) A major part of both policies was the breaking up and regulating of trusts. Roosevelt never wanted to dissolve or destroy the large corporations rather he saw them as necessary parts of American life. However he felt that these companies must be mounded tightly to strict moral standards. Roosevelt followed the idea of rules of reason which was the policy of busting bad trusts, leaving good ones alone.He was the person who would decide which trusts were good and which ones were bad. He earned the name of trustees when he had filed a suit against the Northern Securities Company (which was followed by 43 other cases). This was Roosevelt first case, in which he filed a suit against a large corporation for the purpose of trust busting. The Northern Securities Company was a large holding company that was formed by railroad and banking interests. In 1902 Roosevelt trust busted them by claiming that they violated the Sherman Anti-Trust Act in holding money against the public good, thus the court ruled to dissolve the company.In two later cases he also attacked the Standard Oil of New Jersey and the American Tobacco Company. He left many of the larger companies that were serving the public good alone, but he had dissolved many other large companies that were monopolistic and never really served the interest of American well being or economy. In 1903 he persuaded Congress to form a Department of Commerce and Labor. Along with a Bureau of Commerce, which old investigate and regulate business practices. In the 1905 case of Swift vs.. U. S. The Interstate Commerce Act of 1887 was further strengthened under Roosevelt.He wanted to strengthen it because he wanted to make railroad legislature stronger, especially for the farmers who were at the mercy of railroad middlemen. Thus he wanted to strengthen the Interstate Commerce Commission (ICC). Under the Oilskins Act (1903) he was able to make rebates illegal. Under the Hepburn Act (1906) the ICC was given the power to inspect books, fix maximum rates, disallow free passes to legislators, put burden of proof on business instead of ICC, and allow exultation of pipelines. Wilson felt that he stood for regulated competition while Roosevelt stood for regulated monopoly. The Federal Trade Commission Act, which as instituted to promote free and fair trade competition created the Federal Trade Commission. It investigated economically unfair business practices and it regulated and attempted to rectify these practices. The commission regularly generated statistics of economic and business conditions, and offered them to the public. Another Major step towards trust busting under Wilson was the Clayton Antitrust Act. The Clayton Antitrust Act was designed to clarify the Sherman antitrust Act in terms of new economic issues that had arisen in this new era.The practices such as local price-cutting and price discrimination were made illegal. Both Wilson and Roosevelt attempted reform of he corporations, however Wilson attempted to totally break up large trust, while Roosevelt felt they were necessary if they had and special benefits towards society. (Gould, 97-100)(Conclusions, 62,81 , 1 16, The Square Deal and New Freedom also addressed the issue of taxes and tariffs, with a keen interest in better outcomes for the average person rather than the wealthy en. During Roosevelt Presidency the tariffs were generally high.Under Wilson a prominent tariff was the Underworld-Simmons Tariff, which reduced the previous tariffs to about 29 percent. It also included a graduated income tax, which later was made legal via the constitution as the sixteenth amendment, this made up for monetary loss. Wilson, noticed that it followed his principle of New Freedom, thus he heavily advocated it. The Supreme Court originally declared the income tax, as unconstitutional, however it was later ratified as the Sixteenth Amendment. This new rower was first used in the Tariff Act of 1913, which had set the tax of corporate income at 1 percent.It also levied a 1 percent tax on all rich families. The Income tax has been greatly increased, as the tariffs have been lowered. The tariff and tax reform was greater during Willows Presidency than Roosevelt Presidency. (Gould, 97-100) (Staunchness, 62,81 16, 127) (Whitehall, 162) One of the most notorious aspects of the Industrial Revolution was the increasingly worsening condition for laborers within the work place, and also deprivation of certain rights (fair wages and work hours). During the Roosevelt Presidency a major labor relation movement was the 1902 Coal strike.The strike was led by John Mitchell led 140, 000 out on strike for 20 percent pay raise, 8 hour day, and union recognition. Roosevelt decided that he would arbitrate the dispute, the workers agreed to this, however the owners did not. Roosevelt finally threatened to use the military and take over the mines, and the owners finally agreed to let Roosevelt arbitrate. In March of 1903 Roosevelt made a settlement, the workers and owners agreed on a 9-hour day, a 10 percent raise, but no union recognition. However these coal companies were also encouraged to raise the prices to compensate for the costs of raises.This was the first time that the federal government didnt arbitrate on the side of management; rather it treated both sides as equals. Labor reform was also a part of the New Freedom Policy. The Keating-Owen Act of 1916 (inspired by The Bitter Cry of Children by John Spares) prohibited the interstate transportation of products made by children (attempting to induce the practice of keeping kids under 14 out of the labor force). Though law was never passed it showed growing recognition for the need of hill labor laws and regulation.