Wednesday, May 6, 2020

Media Convergence with Regard to Technology and Its...

What is meant by the term media convergence with regard to technology, and how has it affected everyday life? When America went through a period of media convergence with regard to technology, we were essentially combining different types of mass media into one cohesive entity. Forty years ago, the main forms of mass media used were the TV, radio, and newspapers. Now we have multiple forms of media, the Internet is broadcasting radio programming, newspaper articles can be found on the Internet, and commercials that give no other information besides the address of a website. With the improvements of an average cell phone, we have been given the gift of the smartphone. With one smartphone in hand, we are able to read newspaper articles, watch live streaming TV or movies, take pictures or movies, and listen to broadcasted radio. Smartphones can essentially remove the need for the paper newspaper, the television set, the radio, or the personal computer from our lives. My smartphone is used hundreds of times a day, instead of looking for a recipe in my cookbook sitting on the counter; I pull my s martphone out and perform a quick Google search for the recipe. When I need to see, when the next wrestling tournament for the high school is instead of looking at my wall calendar I pull out my smartphone, and check the high school website. My smartphone is programmed to receive weather alerts for my county and surround areas. I also have text alerts sent to my smartphone indicatingShow MoreRelatedAdvantages And Disadvantages Of Globalization2225 Words   |  9 Pagesinterconnected or ‘closer’ together, although globalisation cannot change absolute distance it does impact relative distance by reducing the friction of distance, which leads to time space convergence. Time space convergence defined by Knox and Marston (2015) as the tendency of some â€Å"places† to move closer together in regards to travel, cost, communication or time. The new world system which defines boundaries between the core and the periphery are an important way of viewing the globe with boarders forRead MoreImpact of New Media on Society - Smartphones2082 Words   |  9 PagesImpact of New Media on Society: Smartphones The term ‘new media’ is one that is constantly evolving, and on a daily basis, encompassing more as well as newer and innovative elements in it. In the broadest sense, it is the opposite of ‘traditional media’, which includes print, television and film, and radio. According to New Media Basics, new media is essentially interactive, and it includes a host of communication mechanisms that revolve around the internet, and include elements such as e-mailRead MoreThe Future Of Rhetoric Is Not Changed Much Since The Years Of Aristotle3176 Words   |  13 Pagesappears to have undergone dynamic transformations as new technologies come into the market. Rhetoric is employed in all spheres and levels of life in conveying information especially in the world of business and politics. For many years, rhetoric has been used to convince and persuade people to do or buy certain things. Being rhetorically sensitive requires people to make choices as to whether to engage in figurative or literal language. As technology advances, there are challenges that face rhetoriciansRead MoreThe Atrophy Of Social Life2121 Words   |  9 PagesStudent’s name Institution â€Æ' Summary of Articles The Atrophy of Social Life. By Stanley D. Eitzen Stanley Eitzen decries the increasing loneliness that has come with advancement in technology and modernity. For instance, the writer asserts that the present day generation is socially inactive as compared to the past generations. Generally, the apparent isolation that people have found themselves in can be largely attributed to technology. Often times, people find themselves using their mobile phones andRead MoreMarketing and Internet5330 Words   |  22 PagesChapter 1: Convergence Learning Objectives (PPT 1-2, 1-3) What is E-Marketing? E-Marketing is the use of information technology in the processes of creating, communicating, and delivering value to customers, and for managing customer relationships in ways that benefit the organization and its stakeholders. How Does E-Marketing Relate to E-Business? E-business is the continuous optimization of a firm’s business activities through digital technology (allows the storage and transmissionRead MoreAn Anonymous Identity Through Online Social Media Platforms, Like Yik Yak?2277 Words   |  10 Pages2257 Research Question: â€Å"Why are people, particularly college and high school students, so attracted to the idea of constructing an anonymous identity through online social media platforms, like Yik Yak?† Online social networks have become increasingly populated arenas for much of today’s population, especially with regards to high school and college students. Networks such as Facebook, Tumblr, Instagram, Vine, Twitter, etc., enable users to create an identity and present it to others by allowingRead MoreImportance Of Megatrends And How Megatrends Influence Our Future2123 Words   |  9 PagesM-Health in regards to the possible improvement of the National Health Service, it examines mobile healthcare trends that are happening now and the future of Mobile health. In the last section gives an overview of a possible business opportunity as to why mobile health could be the future of healthcare. 2 Megatrends Megatrends are changes that impact on our technological, economic, social, environmental and political surroundings however once in place these Megatrends have a knock on effect and influenceRead MoreThe Impact of Information Communication Technology on Malaysia Communication Culture in the Era of Globalization7293 Words   |  30 PagesTHE IMPACT OF INFORMATION COMMUNICATION TECHNOLOGY ON MALAYSIA COMMUNICATION CULTURE IN THE ERA OF GLOBALIZATION Saiful Nujaimi Abdul Rahman, M.Sc. Department of Communication, Faculty of Modern Languages Communication, University Putra Malaysia, Malaysia Abdul Rashid Md. Ali, PhD Department of Communication, Faculty of Modern Languages Communication, University Putra Malaysia, Malaysia Siti Zobidah Omar, PhD Department of Communication, Faculty of Modern Languages Communication, UniversityRead MoreOnline Video Game Is A Game Of Probability For Money Essay1834 Words   |  8 Pagesthat gambling is an online video game in this regard. Therefore, the connotative meaning of online video gambling in relevance to the above definitions is the perpetual playing of a game of probability for money over the internet with other players participating in the game simultaneously from different location around the world. For one to become a player of the game; an investment usually in the form of money has to be made, and this is where the effects of playing this game come into play-both positiveRead MoreThe Effects Of Poor Infrastructures On Nigerian Government Parastatals2148 Words   |  9 Pages 149074128 EFFECTS AND SOLUTIONS TO POOR INFRASTRUCTURES IN NIGERIAN GOVERNMENT PARASTATALS In all these developments, there is the underlying assumption that globalization is good for all and that its benefits are shared out (even if not equally) all over the world. The more developed countries benefit while the least developed countries tend to remain impoverished and do not share in the benefits. The combined effect of the global fluidity of finance capital, the growth of

The Kwakiutl Of The North Pacific Coast - 1290 Words

The Kwakiutl of The North Pacific Coast is a group that encompases many distinct and extraordinary aspects of a North American native culture. Setting The Kwakiutl mainly reside in the geographical region of the North Pacific Coast. Stretching along the coast of present day British Columbia. This area begins near the southern border of Alaska; from the Juan de Fuca Strait and extends down south to Yakutat Bay. This region is overlaid with a diverse landscape that has greatly impacted the Kwakiutl way of life. The multitude of resource available to the Kwakiutl has prominently sustain practically every aspect of their culture and society. The ever changing layout of this area created an impenetrable home for the Kwakiutl to inhabit. The coast is shattered with numerous islands and key rivers such as the Columbia, Salmon, and Bella Coola. This opens up a system of travel, commerce, and also creating very strict opportunities for other cultural influences. With the surrounding area thick in dense forests and rugged terrain that includes mountain ranges to valleys rich with life sustaining variables such as wild game, plants, timber, and potential settlement. This varied landscape also greatly isolated the Kwakiutl, making it difficult for any outside influences or possible threats to their way of life, F. Boas 1966, page 7. With the vast variety of natural resources this area offers it has abundantly supported the needs to sustain a way of life for the Kwakiutl. NumerousShow MoreRelatedTotem Poles1130 Words   |  5 PagesPeople believe that totems originated around the Northwest Pacific Coast where Native Americans had specific rules and traditions about how they were made and used. Although no one knows for sure how long the Native Americans have been living in the North America region, it is known that their culture is very much centered around their spiritual beliefs as individual families and clans. Despite the common belief that totem poles represent Native American gods, in many tribes they were used to representRead MoreKwakiutl Tribal Mask of the Pacific Northwest Essay1099 Words   |  5 PagesThe Kwakiutl Indian tribe existed before the discovery of North America by the European culture and inhabited the coast of the Pacific Northwest of the United States and British Columbia in Canada. The tribe is rich in tradition and culture and has remained steadfast in their beliefs, history, teachings and artisan skills which have been passed down generation to generation. The artisans in the Kwakiutl tribe mastered the art of creating special ceremonial masks that are not only beautiful and aestheticallyRead MoreMy Visit to the American Museum of Natural History Essay3048 Words   |  13 PagesThe three Halls that I visited at the American Museum of Natural History were: Halls of the Pacific Peoples, Northwest Coast Indians and Asian peoples. All of these Halls were distinctly different from each other, although I enjoyed viewing all three, my favorite Hall was that of Asian Peoples. Of special interest was the Hall of Northwest Coast Indians, since I was able to witness and play in my head, a reel of the transformations it has gone through since the time of Franz Boas, as described

Taxation Policy Contexts Practice Rutledge â€Myassignmenthelp.Com

Question: Discuss About The Taxation Policy Contexts Practice Rutledge? Answer: Introducation The present issue is concerned with the determination of the taxability of the income that is received by Fashionista Pty Ltd for the promise made to an Australian clothing manufacturer for not trading in the territory of South Australia. According to the taxation ruling of TR 94/D33, it determines the consequences of the capital gains tax consequences relating to the considerations of the sum received for the purpose of granting restrictive covenants and trade ties (Barkoczy 2016). The Taxation rulings of TR 94/D33 address restrictive covenants to the contracts or agreements that is formed exclusively based on the trade ties amid the two parties with the agreement that is entered into by the business entity by agreeing not to trade in the geographical region for a period of time. The taxation ruling considers the former subsection 160M (7) is applicable to the present context of Fashionista Pty Ltd since the company agreed not to compete in the selected territory for a period of four years (Braithwaite, 2017). The amount that has been received by Fashionista Pty Ltd can be regarded as the restrictive covenant payments since the company abided by the trade promise of not entering the specified geographical area for trade. In the present context of Fashionista Pty Ltd it can be stated that the new subsection of 160M (6) is applicable for any transaction where the amount of money that is received is related to the contract for entering into the restrictive covenant along with the exclusive trade ties and the agreement of not to trade (Cao et al. 2015). The commissioner of taxation considers the purpose and the effect of the subsection that extends to identify the considerations as the benefit of mutual promises that is flowing towards the parties in the agreemen t. Paragraph 17 of the ruling defines the view where the considerations that is received within the Subsection 160M (7) it is not restricted to the money or property. Instead the considerations extend to the assessable mutual promise that is flowing to the parties. As held in the case of Esso Petroleum Co.Ltd v.Harper's Garage(Stourport)Ltd[1968] restrictive covenants under the general law represents to be regarded as the restraint of trade (Saad 2014). The judgement defines that the restraint of trade is applicable where an individual has contracted to surrender the freedom which could have otherwise been available. In the present scenario of Fashionista Pty Ltd it can be stated that the company agreed not to trade in south Australia represents a restraint of trade as giving up the freedom of trading in that the geographical boundary which could have been otherwise available for trade. As held in the case of Bacchus Marsh Concentrated MilkCo Ltd (in Liq) v Joseph Nathan Co Ltd[1919] a restraint of trade can be considered as the valid under the common law which is not held by an unreasonable restraint by the courts requires that the covenantee is under the obligations of protecting the interest (Lang 2014). Such interest is generally characterised as the interest in the property or the goodwill of the business. Additionally, from the current case of Fashionista Pty Ltd it can be stated that the business ties such as agreement of not trading in the particular territory is a restraint of trade that is valid under the common law. The amount that is received by Fashionista Pty Ltd could be considered for the capital gains tax purpose for the considerations of $440,000 received by the Australian company for grating the restrictive covenants and trade ties. Computation of Taxable Income Particulars Amount ($) Amount ($) Assessable Income Gross Receipts $ 4,40,000.00 Less: GST $ 40,000.00 Net Receipts $ 4,00,000.00 Total Assessable Income $ 4,00,000.00 Less: Company Tax 27.5% $ 1,10,000.00 Total Tax Payable $ 1,50,000.00 Net Income $ 2,90,000.00 As defined under the section 7 of the Fringe Benefit Tax Assessment Act 1997, it sets out the conditions in which the users of the car will be considered for taxation under the taxable fringe benefit. The act lay down the two alternative method of valuing the benefit. As evident from the present case study of Fashionista Pty Ltd it can be stated that car provided to Jane Jackson constitute fringe benefit where an employers car is used by the employee or the associate for the private purpose or that is available for the purpose of private use. As held in the case of Lunney and Hayley v FC of T (1958)it is affirmed that the position of travel between an individual home and the place of work or business is considered as the ordinary private travel (Miller and Oats 2016). Fringe Benefit Liability is applicable to the all the private use along with the private home to work travel. As evident from the current scenario that private use under the sub section 136 (1) use of car made by the employee or the associate which is not in the course of gaining and producing the taxable income of the employee would be regarded for the private use of the car. Consequently, the car that was used by the Jane Jackson for travel from work to home would constitute private use, was not related in the process of gaining or producing the assessable income, and was not related for carrying on the business purpose. In consistent with the present scenario it is understood that car expenses incurred on the employees can be considered as the Fringe Benefit Tax, which can be considered for allowable deductions. However, Jane Jackson would not be able to claim allowable deductions since the travel from work to home would be considered as the private expense and they do not constitute allowable deductions since it was not gained for producing the assessable income. Additionally, it is also found that Fashionista Pty Ltd had also reimbursed Jane $40,000 for the school fees and also paid the latest contribution that was due on her part for the outstanding HELP loan which can be considered as the payment to fringe benefit and the company can claim an allowable deduction for that expense. As defined under the Taxation ruling of IT 2631 owners of the rental premises especially in the districts of central business of the major capital cities of Australia, frequently offer incentives to induce businesses to enter in the lease of the premises (Davison, Monotti and Wiseman 2015). The Taxation Ruling of IT 2631 takes into the considerations both the cash and non-cash lease incentives. In the present case of Fashionista Pty Ltd, it is found that the company moved from one premises to another premise and the sum received would be considered as the income. As held in the case of F.C of T v. Myer Emporium Ltd the federal court defined that the a receipt would be considered as the income given that such income originates from the isolated business operations or commercial transactions that is entered into in the ordinary course of carrying on of a business. The judgement contained that the receipts would be considered as income so long the taxpayer entered in the transition intending to generate profit or gain from the transaction (Evans, Minas and Lim 2015). As evident from the decision where it is found that the taxpayer operates from the leased premises and the move of one premises to the another premises with the leasing of the premises occupied would be considered as the act of the taxpayers under the course of the business activity that results in taxpayers assessable income. Additionally, the judgement of the federal court in the case of F.C of T v. Cooling 1990, where a taxpayer of the business is provided with the case incentives to enter in the lease of the business premises the incentive would be treated as income for the taxpayer (Woellner et al. 2016). In view of the current situation of the Fashionista Pty Ltd it can be defined that the taxpayer was provided with the cash incentive of entering in the lease of the new business premises and the cash payment received represents incentive in the nature of income and would be considered for assessable. In respect of the Fashionista Pty Ltd the transaction that is entered into by the firm should be treated as the commercial transaction. Furthermore, it formed the part of the business activity of Fashionista Pty Ltd a not an insignificant part of it was the obtaining of the commercial profit by way of the incentive payment. Accordingly, it can be considered as the payment will be viewed as income under t he ordinary concepts and will be considered for assessment. In the later stages it is found that the Fashionista Pty Ltd has to incur the expense on repairing the property. As stated under the Taxation Ruling of 97 /23, it provides the situations in which the person incurs an expense for repairs where allowable deductions can be claimed (Schreiber 2013). Additionally Section 8-1 of the ITAA 1997 provides the provision that is related to gaining permission of taking into the considerations the deduction as the allowable deductions (Robin 2017). As defined under Section 8-1 (2) of the ITAA 1997 a person is not allowed to claim deductions for loss or outgoings having the extent of the loss or outgoing is not capital in nature. Payments that is made by will not be allowed as deductions since the repairs that it is required to be made should be considered as the initial repairs. Taking into the considerations the Taxation rulings of 97/23 an individual would not be allowed to claim allowable deductions that has the nature of the capital works. As held in the case of Hallstroms Pty Ltd v. FC of T(1946) repairs having the nature of capital would not be considered for deductions (Blakelock and King 2017). As evident in the present case of Fashionista it can be bought forward that the initial repairs that is carried out by the company in the new lease premises are not treated as expense and they should be treated as capital work expenditure with no allowable deductions. The Taxation ruling of TR 95/25 is concerned with the deductibility of the interest in the form of outgoings that comprises interest under Section 8-1 of the ITAA 1997 by satisfying the words of the section which represents that loss or outgoings forms the part of the appropriate apportionment (Vann 2016). The general principles govern the deductibility of the interest under section 8-1 of the ITAA 1997 is that interest expense incurred by the taxpayer for the purpose of gaining and producing assessable income of the taxpayer with loss and expenses are not having the nature of capital, private or domestic in nature under the first limb (Kristoffersson 2014). Another purpose that governs the deductibility of the interest is that it is necessarily incurred by the taxpayer for executing business activities with the objective of producing taxable income of the taxpayer and not having the nature of capital or private under the second limb (Barkoczy et al. 2016). As evident from the current situation of Fashionista Pty Ltd states that the interest expense has been incurred for the purpose of carrying on of a business with the objective of producing taxable income. The present case study clearly identifies that whether or not the expenses or outgoings that is incurred by the taxpayer satisfactorily meets the criteria of the section 8-1 being reliant on the facts and matter relating to the outgoings that is incurred by the taxpayer in the question. As defined under the section 8-1 of the ITAA 1997 the interest should possess sufficient amount of association with the functions and activities of the taxpayer that is more directly gained or produced by the taxpayer for the purpose of assessable income and not possessing the nature of the capital, private or domestic in nature (Grange et al. 2014). Additionally, section 8-1 of the ITAA 1997 identifies that character of the interest for the funds borrowed should be generally decided by the reference to the circumstances of the borrowed money is used by the borrower (Tran-Nam and Walpole 2016). Nevertheless, regards should be paid in all the circumstances surrounding the character of the taxpayers undertaking or business together with the objective purpose of the borrowing having the nature of the transaction. A tracing of the borrowed money by the Fashionista Pty Ltd establishes that borrowed money was for the purpose of the income producing activities that reflects the connection b etween the interest and the income generating activities (Graetz and Schenk 2013). As evident from the case study, it establishes that fact that the sum of $40,000 that is borrowed by the Fashionista Pty Ltd as the interest on loan that is made by the foreign bank was for increasing the manufacturing capacity of the company. As held in the case of FC of T v. Roberts the judgement of the court stated that interest on the borrowing to fund the repayments of moneys that was originally advanced by the partner and put into use as the partnership capital will be considered for deductions under section 51 (1) (Snape and Souza 2016). It will be considered for deductions up to the extent that the partnership capital was employed in the business for the purpose of producing or gaining taxable income. As held in the case of Herald and Weekly Times Ltd v. FC of T(1932) at the time of determining the interest on capital to be considered as deductible appropriate regards should be given in respect of the commercial context for which the companies borrowed the relevant funds (James 2016). On applying the reasons full federal court in Smith v FC of T to companies will represents that interest on borrowing by the company might be considered for deductions where the borrowings of the funds would be considered as the repayment of the share capital to the shareholder. Interest on borrowing would be considered for deductions if it satisfies to meet the expenses of the business in gaining and deriving the assessable income of the company (Kiprotich 2016). As evident from the current case study, it can be stated that interest on borrowings can be considered for deductions under section 8-1 of the ITAA 1997 for the purpose of gaining business income. On the other hand, it is found that Fashionista Pty Ltd occurred a bad debt after a failed attempt by the company to recover the amount. As defined under the paragraph 34-39 of the Taxation Rulings of TR 92/18 bad debt must be written off in the year in which the income is earned prior to making the bad debt allowable as deductions under Section 63 (Pope, Rupert and Anderson 2016). Any form of business losses or outgoings having the nature of the revenue would be considered as the deductions that is allowable under Section 51 (1) of the ITAA 1997 when incurred. In the present case study of Fashionista Pty Ltd the company can claim allowable deductions on the assumption that the bad debt was incurred in the income year. Furthermore, the losses or outgoings suffered by the Fashionista Pty Ltd comprised of the revenue in nature and would be considered as the allowable deductions (Morgan, Mortimer and Pinto 2013). As evident from the present case of Fashionista Pty Ltd it is found that the company has acquired factory for $605,000. However, prior to the use of the factory Fashionista has to incur expenses on initial repairs the roof of the factory which costed the company $66,000. As held in the case of the Law Shipping Co Ltd v IRC (1923) initial repairs are not considered as the allowable deductions (Fleurbaey and Maniquet 2017). The reason for not considering the repairs as the allowable deductions is because the taxpayer might have received deductions in the purchase price of the asset and so appropriate to consider the expenses as the part of the acquisition cost (Krever 2013). Initial repairs are not considered for allowable deductions even where the taxpayer is not aware of the defect at the time of purchasing the property (Pomp and Rodriguez 2015). In the present case study, it is observed that repairs that is carried out by the taxpayer was before the purchase of the factory and hence would not be allowed as deductions. Arguably, an assertion can be considered in the present context that the initial repairs that is performed on the purchase of new factory would be considered as the expense and such expense are viewed as the capital work expenditure. As defined under section 8-1(2)of the ITAA 1997 a person is not allowed to claim allowable deductions for loss or outgoings to the extent that the loss or outgoing is having the nature of the capital or capital nature (Preez 2016). As held in the case of FC of T Western Suburbs Cinemas Ltd (1952) the full federal court passed a noteworthy judgement (Coleman and Sadiq 2013). The judgement stated that that any form of expenses that is incurred by the taxpayer in association with the asset having the outcome of functional improvements in the quality of the asset then the expenses would be considered under improvement and not repairs. As the result of this, such expenses would be considered as capital nature where the deductions would not be allowed as deductions (Kenny 2013). Presently in the case of Fashionista Pty Ltd, the expenses of $66,000 incurred on initial repairs of roof of the factory would be considered under improvements and not repairs. Consequently, the expenses would be regarded as capital nature of expense and deductions cannot be claimed by Fashionista Pty Ltd. Reference List: Barkoczy, S., 2016. Foundations of Taxation Law 2016.OUP Catalogue. Barkoczy, S., Nethercott, L., Devos, K. and Richardson, G., 2016.Foundations Student Tax Pack 3 2016. Oxford University Press Australia New Zealand. Blakelock, S. and King, P., 2017. Taxation law: The advance of ATO data matching.Proctor, The,37(6), p.18. Braithwaite, V. ed., 2017.Taxing democracy: Understanding tax avoidance and evasion. Routledge. Cao, L., Hosking, A., Kouparitsas, M., Mullaly, D., Rimmer, X., Shi, Q., Stark, W. and Wende, S., 2015. Understanding the economy-wide efficiency and incidence of major Australian taxes.Treasury WP,1. Coleman, C. and Sadiq, K. (n.d.).2013 Principles of taxation law. Davison, M., Monotti, A. and Wiseman, L., 2015.Australian intellectual property law. Cambridge University Press. Du Preez, H., 2016.A construction of the fundamental principles of taxation(Doctoral dissertation, University of Pretoria) Evans, C., Minas, J. and Lim, Y., 2015. Taxing personal capital gains in Australia: an alternative way forward. Fleurbaey, M. and Maniquet, F., 2017.Optimal income taxation theory and principles of fairness(No. UCL-Universit Catholique de Louvain). Graetz, M. and Schenk, D. (n.d.).2013 Federal income taxation. Grange, J., Jover-Ledesma, G. and Maydew, G. (n.d.).2014 principles of business taxation. James, K., 2016. The Australian Taxation Office perspective on work-related travel expense deductions for academics.International Journal of Critical Accounting,8(5-6), pp.345-362. Kenny, P. (2013).Australian tax 2013. Chatswood, N.S.W.: LexisNexis Butterworths. Kiprotich, B.A., 2016. Principles of Taxation.governance. Krever, R. (2013).Australian taxation law cases 2013. Pyrmont, N.S.W.: Thomson Reuters. Kristoffersson, E. (n.d.).2014 Tax secrecy and tax transparency. Lang, M., 2014.Introduction to the law of double taxation conventions. Linde Verlag GmbH. Miller, A. and Oats, L., 2016.Principles of international taxation. Bloomsbury Publishing. Morgan, A., Mortimer, C. and Pinto, D. (2013).A practical introduction to Australian taxation law. North Ryde [N.S.W.]: CCH Australia. Pomp, R.D. and Rodriguez, J., 2015. PRINCIPLES AND METHODS OF MULTI-JURISDICCIONAL STATE TAXATION.QUAESTIO IURIS,8(2), pp.1125-1206. Pope, T.R., Rupert, T.J. and Anderson, K.E., 2016.Pearson's Federal Taxation 2017 Comprehensive. Pearson. ROBIN, H., 2017.AUSTRALIAN TAXATION LAW 2017. OXFORD University Press. Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, pp.1069-1075. Schreiber, U. (2013).International company taxation. Berlin: Springer. Snape, J. and De Souza, J., 2016.Environmental taxation law: policy, contexts and practice. Routledge. Tran-Nam, B. and Walpole, M., 2016. Tax disputes, litigation costs and access to tax justice.eJournal of Tax Research,14(2), p.319. Vann, R.J., 2016. Hybrid Entities in Australia: Resource Capital Fund III LP Case. Woellner, R.H., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016.Australian Taxation Law Select: Legislation and Commentary 2016. Oxford University Press

Tuesday, May 5, 2020

Analysis of the Arts Mona Lisa Essay Example For Students

Analysis of the Arts Mona Lisa Essay The Mona Lisa is one of the few paintings that have seen in person. Dont know Why she is so intriguing to look at but something about her smile and her eyes captivate me. The realness of the painting and how ordinary the Mona Lisa is the reason Why I can kick at this painting With great joy, it doesnt make me think too much, it doesnt confuse me, the simplicity and the normalcy of this painting is what I enjoy so much. However, after an analysis you can see that the painting isnt so ordinary. The painting is done by using a liquid media. The Leonardo De Vinci used oils to ant his picture. During the 15th century using oils was very common. By using oils Leonardo was able to create a real lifelike painting, since the oils dry slowly he was probably able to mix and rework all his colors and shading until they were just the right hue and looked perfect. In this painting there is no distinct line, There is a lot of shading giving the figure shape and gives outlines other the clothing becomes a hand or where the forehead becomes hair. However, it is just like a photograph, you can see where the chin stops and the neck begins. However, the lines are subtle and not over exaggerated. You can see however, that the painting seems to be made up of three triangles. Mona Lisa being the biggest they the left top corner is the background and the top right corner are a continuation of the background However, these two backgrounds seem to not be part of the same landscape. When you look at the form of the work it is clear that the picture is non- objective, it is obvious that the painting is of a woman. However, what is objective about the woman is her facial expression, What is she looking at, is she even looking at anything, who is the woman, is she or isnt she smiling, if she is smiling What at, and so on and so on. Leonardo use Of form in the painting is What makes the Mona Lisa so intriguing to look at you can make up any story youd like and no one can tell you youre wrong. Leonardo originally used more somber colors; there is not outstanding, unrealistic color that pops out. Everything about the color, from the sleeves of the dress to her lips makes the picture realistic, He uses just the right amount of darker colors to make realistic shading. The top half of the painting has a very higher value of color, the colors are lighter and more airy while the bottom half of the painting has a lower value of color, the colors are darker and more shaded. There is a certain balance about the photo as well; everything is split right down the center starting at her hair line, going down the face, proceeding right to where the hands cross. The background is on the left and the right. Since the foreground is so busy and beautiful the background seems to be faded and not have distinct features and detail Over all the focal area is naturally the Mona Aliass bright face which is in the middle of the painting. The Mona Lisa seems to pop out of the picture; you can tell that there is a sense of depth because of the viva she is angled on the chair, s well as in the background. It is beautifully done I love this painting, I dont know if it is because have seen it in person, or how beautiful it is even though it is simplistic. It captures a normalcy Which is intriguing but a beauty like no other. It makes me think of what beauty was back then and What beauty is now today. You would never see someone With her looks is painted and the picture would become a masterpiece. I also like the smile and the eyes, they go perfectly together to make a subtle expression that is hard to capture in photographs even today! In my mind it is the perfect balance of all elements.

Friday, April 17, 2020

Topics For An Example Essay

Topics For An Example EssayWhen you are trying to write an example essay, it is helpful to know some topics for an example. Topics for an example can help you think about what your essay will cover and can give you a chance to create a more detailed essay by using the information that you have collected.Statistics are an important topic for an example. Statistics are a good way to give your reader an overview of an entire topic, or give them something to relate to in your own life. Statistics can be a great way to relate an entire thesis or idea to your readers and will make a more detailed paper that is easier to write.A lot of math topics for example papers focus on numbers, like addition, subtraction, or multiplication. These topics can be used to reinforce an entire idea, and can also be used to introduce the reader to your own knowledge and math skills. A lot of math topics for example papers can be really useful, and you can often find how-to guides to help you learn specific m ethods of learning these subjects.Examples of things like sociology can help you understand the areas of your life that you are interested in studying. Using examples from sociology can help you understand why people are interested in a certain subject, and what they want to learn about. If you want to write an example of this type of topic, it can be especially helpful to be able to tie it to an actual person or experience. You can also find a lot of resources online that can help you go through all of the different categories of sociology.Not all examples of this type of topic will need to have a person or location involved, however. For example, an example of this type of topic could be something about a certain type of animal, or a place where animals live. Again, you can find a lot of resources online that can help you use this type of topic in your own writing. Articles are often used as an example of this type of topic. They are full of details and have a lot of information t o deal with. Use this information in your own writing, or to help you better understand something in a specific area of your life.History is an interesting topic for an example. It can be very detailed and can help you see how each event shaped the world as we know it today. It can also help you study different periods of history to better understand where you are in your own time period. Learning about other cultures and places will help you better understand and appreciate your own.To help you with your topics for an example essay, there are many resources available to you online that can help you learn more about different types of topics, and which topics are best for you to research on your own. Remember, a great example can be the difference between getting accepted or rejected from your writing school.

Wednesday, April 15, 2020

Candide free essay sample

The novel reflects a type of writing known as bildungsroman. Bildungsroman is a story in which the main character moves from a state of innocence and inexperienced to a state of wisdom and maturity through his or her experiences. The beginning course of bildungsroman is that the protagonist has some reason to go on a journey such as a bad behavior makes the protagonist to leave from his or her current life’s setting. At the beginning of Candide, it tells that Candide was a son of the Baron’s sister. He was a perfect innocent man who worshiped Pangloss, a philosopher of Optimism. He listens to Pangloss’ philosophies attentively and believes innocently. These philosophies have caused Candide and Cundegonde to fall in love with each other. The baron finds out about the relationship and kicks Candide out of the castle. This incident is the most important reason that forces Candide to leaves his current life in Westphalia. We will write a custom essay sample on Candide or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It also starts the adventures that have developed Candide’s state of wisdom and maturity. The process of maturing of Candide is long and consisting of repeated clashed between needs and judgments by the society. On Chapter 14, page 82, Voltaire writes : â€Å"I have delivered thee out of the galleys, I have paid thy ransom, and thy sister’s also; she was a scullion, and is very ugly, yet I am so condescending as to marry her; and does thou pretend to oppose the match? I should kill thee again, were I only to consult my anger. † This is an example of clashes between needs and judgments by the society. In this line, Candide asks to marry Cundegonde even as she is now an ugly and poor woman. Candide’s proposal is being rejected by the Cundegonde’s brother. One of the most important reason for Candide to want to marry Cundegonde is that he wants to keep his promise and doesn’t want the society view him as an untrustworthy man. He has sacrificed his needs for the judgments of the society. In bildungsroman, the character is usually be able to make a smooth movement away from conformity throughout major conflicts such as individuality vs. onformity. During his adventures, Candide acquires wealth and experiences about the world. These factors cause Candide to question his belief in optimism. After Candide listened to Martin’s philosophy of pessimism, he has changed his views from optimism of Pangloss to Martin’s pessimism. At the end of the novel, Candide rejects Pangloss’ philosophy and Martin’s philosophy. He begins aware of both good th ings and bad things. He starts to forms his own life opinions by becoming a gardener. This is an example of individuality vs. conformity. In this novel, Voltaire is able to use bildungsroman to moves Candide from an innocence and honest man to a man of wisdom and maturity. After being forced away from Westphalia, Candide is able to acquired some knowledge about the world. He is now matured enough to be able to sacrificed his needs for his reputation. He has gained wisdoms to develop some opinions for himself. Finally, the novel Candide can be considered as a bildungsroman because of these elements.

Thursday, March 12, 2020

Ancient Syrian Facts and History

Ancient Syrian Facts and History In antiquity, the Levant or Greater Syria, which includes modern Syria, Lebanon, Israel, Palestinian territories, part of Jordan, and Kurdistan, was named Syria by the Greeks. At the time, it was a landbridge connecting three continents. It was bounded by the Mediterranean on the west, the Arabian Desert on the south, and the Taurus mountain range to the north. The Syrian Ministry of Tourism adds that it was also at the crossroads of the Caspian Sea, the Black Sea, the Indian Ocean, and the Nile. In this vital position, it was the hub of a trade network involving the ancient areas of Syria, Anatolia (Turkey), Mesopotamia, Egypt, and the Aegean. Ancient Divisions Ancient Syria was divided into an upper and lower section. Lower Syria was known as Coele-Syria (Hollow Syria) and was located between the Libanus and Antilibanus mountain ranges. Damascus was the ancient capital city. The Roman emperor was known for dividing the emperor into four parts (the Tetrarchy) Diocletian (c. 245-c. 312) established an arms manufacturing center there. When the Romans took over, they subdivided Upper Syria into multiple provinces. Syria came under Roman control in 64 B.C. Romans emperors replaced the Greeks and Seleucid rulers. Rome divided Syria into two provinces:Â  Syria Prima and Syria Secunda. Antioch was the capital and Aleppo the major city of Syria Prima. Syria Secunda was divided into two sections, Phoenicia Prima (mostly modern Lebanon), with its capital at Tyre, and Phoenicia Secunda, with its capital at Damascus. Important Ancient Syrian Cities Doura EuroposThe first ruler of the Seleucid dynasty founded this city along the Euphrates. It came under the Roman and Parthian rule, and fell under the Sassanids, possibly through an early use of chemical warfare. Archaeologists have uncovered religious venues in the city for practitioners of Christianity, Judaism, and Mithraism. Emesa (Homs)Along the Silk Route after Doura Europos and Palmyra. It was the home of the Roman emperor Elagabalus. HamahLocated along the Orontes between Emesa and Palmyra. A Hittite center and capital of the Aramaean kingdom. Named Epiphania, after the Seleucid monarch Antiochus IV. AntiochNow a part of Turkey, Antioch lies along the Orontes River. It was founded by Alexanders general Seleucus I Nicator. PalmyraThe city of palm trees was located in the desert along the Silk Route. Became part of the Roman Empire under Tiberius. Palmyra was the home of the third century A.D Roman-defying queen Zenobia. DamascusCalled the oldest continually occupied city in the word and is the capital of Syria. Pharaoh Thutmosis III and later the Assyrian Tiglath Pileser II conquered Damascus. Rome under Pompey acquired Syria, including Damascus.Decapolis AleppoA major caravan stopping point in Syria on the road to Baghdad is in competition with Damascus as the oldest continually occupied city in the world. It was a major center of Christianity, with a large cathedral, in the Byzantine Empire. Major ethnic groups The major ethnic groups that migrated to ancient Syria were Akkadians, Amorites, Canaanites, Phoenicians, and Arameans. Syrian Natural Resources To the fourth millennium Egyptians and third millennium Sumerians, the Syrian coastland was the source of the softwoods, cedar, pine, and cypress. The Sumerians also went to Cilicia, in the northwest area of Greater Syria, in pursuit of gold and silver, and probably traded with the port city of Byblos, which was supplying Egypt with resin for mummification. Ebla The trade network may have been under the control of the ancient city Ebla, an independent Syrian kingdom that exerted power from the northern mountains to Sinai. Located 64 km (42 mi) south of Aleppo, about halfway between the Mediterranean and the Euphrates. Tell Mardikh is an archaeological site in Ebla that was discovered in 1975. There, archaeologists found a royal palace and 17,000 clay tablets. Epigrapher Giovanni Pettinato found a Paleo-Canaanite language on the tablets that was older than Amorite, which had previously been considered the oldest Semitic language. Ebla conquered Mari, the capital of Amurru, which spoke Amorite. Ebla was destroyed by a great king of the southern Mesopotamian kingdom of Akkad, Naram Sim, in 2300 or 2250. The same great king destroyed Arram, which may have been an ancient name for Aleppo. Accomplishments of the Syrians The Phoenicians or Canaanites produced the purple dye for which they are named. It comes from mollusks that lived along the Syrian coast. The Phoenicians created a consonantal alphabet in the second millennium in the kingdom of Ugarit (Ras Shamra). They brought their 30-letter abecedary to the Aramaeans, who settled Greater Syria at the end of the 13th century B.C. This is the Syria of the Bible. They also founded colonies, including Carthage on the north coast of Africa where modern Tunis is located. The Phoenicians are credited with discovering the Atlantic Ocean. The Aramaeans opened trade to southwest Asia and set up a capital in Damascus. They also built a fortress at Aleppo. They simplified the Phoenician alphabet and made Aramaic the vernacular, replacing Hebrew. Aramaic was the language of Jesus and the Persian Empire. Conquests of Syria Syria was not only valuable but vulnerable since it was surrounded by many other powerful groups. In about 1600, Egypt attacked Greater Syria. At the same time, Assyrian power was growing to the east and Hittites were invading from the north. Canaanites in coastal Syria who intermarried with the indigenous people producing the Phoenicians probably fell under the Egyptians, and the Amorites, under the Mesopotamians. In the 8th century B.C., the Assyrians under Nebuchadnezzar conquered the Syrians. In the 7th century, the Babylonians conquered the Assyrians. The next century, it was the Persians. At the death of Alexander, Greater Syria came under the control of Alexanders general Seleucus Nicator, who first established his capital on the Tigris River at Seleucia, but then following the Battle of Ipsus, moved it into Syria, at Antioch. Seleucid rule lasted for 3 centuries with its capital at Damascus. The area was now referred to as the kingdom of Syria. Greeks colonizing in Syria created new cities and expanded trade into India. Sources: The Library of Congress - SYRIA - A Country Study, Data as of April 1987Supplemental: [www.syriatourism.org/] Syria - Ministry of TourismSyrian CitiesA Manual of Geographical Science: Ancient Geography, by W. L. Bevan (1859).