FUNDAMENTALS OF FINANCE Assignment Example | Topics and Well Written Essays - 1000 words

Essentials OF FINANCE - Assignment Example From the Table in 4(a), it is obvious that the higher the portfolio’s anticipated returns, the higher the standard deviation. This likewise implies the higher the profits the higher the hazard, subsequently the above talked about hazard return relationship holds for shares property and bonds. This relationship is likewise seen in the outline in 4(b), since, for instance, the offers are moving all the more profoundly and their profits are the most elevated; and this pattern holds in any event, for property and bonds. The extreme dive in costs in the last quarter of 2008 is significantly owing with the impact of the worldwide monetary emergency that happened during that time. This decrease in costs was a significant marker of the emergency, which was joined by a noteworthy decrease popular in the money related markets, the same number of individuals watched their retirement accounts water down (Bartram and Gordon, 2009; Dwyer and Paula, 2009 ). It is significant that the speculations are spread over an assortment of benefits like the fixed pay, values and money. This is on the grounds that every advantage class perfoms uniquely in contrast to the others because of its remarkable equalization of dangers and prizes. Expansion requires the need to know the security a speculator needs. Thusly, enhancement is the place there is a need to spread every advantage speculation over various sorts of protections. Above all, a financial specialists has to realize their hazard profile so they conclude how to allot their benefits, based on chance bring relationship back. From model, from 4(a), one can join development support which is hazardous, with traditionalist reserve which is less unsafe †so one can keep getting a charge out of generous returns and even in case of an emergency one doesn't lose essentially (Kapur and Orszag, 1999). b. On the off chance that your gathering had $50,000 to put resources into an overseen subsidize, which explicit portfolio would you browse those offered in Question 4? Legitimize your decision by including a reference to the attributes of money related

Marketing for Coles Company and Telstra Company-myassignmenthelp

Question: Talk about theMarketing for Coles Company and Telstra Company. Answer: Presentation The report discusses the three distinct issues that are commonly looked by the organization, for example, Economic Issues, Social Issues, and Ethical Issues. All the issues are looked by the numerous organizations during creation. The report manages the case of three organizations to be specific BHP Billiton, Coles Company and Telstra Company. It is indicated how BHP Billiton faces the issue of social issue, how Coles Company faces the issue of financial issue and how Telstra confronted the issue of moral issue. The report opens with a concise depiction of what promoting implies and what is the job of advertisers in showcasing. It has likewise referenced what are the jobs of the advertisers and what sort of systems are made by them so as to allow the organization to develop. The report discusses BHP Billiton which is a mining organization. It is a main worldwide asset organization established in 1885. The organization faces a ton of issues identified with social and ecological hazard. BHP has a legitimate access to the mineral rights as it works for the government assistance of society yet once in a while it gets intense for them to address the issues of the general public which makes them face the social dangers (Fattouh, Kilian, and Mahadeva, 2013). Further, in the report, there is a notice about Coles Company. Coles Company of Australia is a market which bargains in giving every day use things and other basic food item things to the buyers. It was established on 1914 in Australia. Since the organization manages fulfilling the human needs successfully and productively, consequently, it needs to deal with the expense of the item to be sold at a value that is inside the span of clients. This occasionally prompts the fall in benefits and builds up the issue of monetary issues. Telstra Company as referenced in the report is a media transmission organization of Australia established in 1975. The organization has been in presence for a since a long time ago run. The organization is a media transmission organization so it needs to connect with the clients to a great extent. This offers ascend to the moral issues in the organization. The report shows an occurrence where the organization has seen the infringement of such issues (Kilian and Murphy, 2014). Advertising is a procedure that permits the individuals from the association to work for fulfilling the requests of the shoppers and the market. Their work is to satisfy the requests of the market and clients by trading connections. It included making great choices, arranging viable systems and dealing with the day by day report of flexibly of items on a specific merchandise and enterprises. Promoting serves an enormous piece of the network. It is an action basically intended for clients. The primary point of advertising is that the items provided by the organization ought to draw in the purchasers, customers, accomplices of association and to a great extent the general public (Ahn, Khandelwal, and Wei, 2011). The movement of showcasing relates with purchasing and selling of the items with the assistance of publicizing them or advancing the items quality inside the general public on the loose. Showcasing centers just around the improvement of organization by meeting the patterns going in the market and executing them to create benefits on the loose. The techniques of advertising include utilizing trademarks to intrigue the clients, the plan of pressing the item that pulls in the customers and so on it likewise includes items recognizable proof, foreseeing of thoughts and fulfilling the shopper prerequisites so as to create benefits (Chen, Fay and Wang, 2011). An advertiser is an individual who is liable for keeping up the record of the gracefully and overseeing business notoriety so as to meet the human needs of shoppers and to create benefits in the market. Advertising is finished the headways made by these advertisers in the business. They are liable for dealing with the deals and benefit. It is the obligation of the advertisers to showcase products and ventures as for the organization. They are the one answerable for planning and pressing the item (Crane and Matten, 2016). They bargain in the market and advance the offer of the item. They are the person who causes the organization to develop by arranging great techniques and settling on ideal choices. They are answerable for dealing with the site by effectively posting about the companys new plans and offers. This is a medium to fabricate a client relationship. They are a method of making immaculate marking breaking down the development. They are the key components that help in running the organization adequately and productively (Kumar, Jones, Venkatesan, and Leone, 2013). Legitimate issues It is an issue or a difficult that shows the effect on the people living in the general public through legitimate issues. Advertisers work for the general public and deal with the wellbeing and security of every single individual working in the organization any error in such issue is then observed by lawful specialists of the firm. The lawful issue looked by the business is as for an inappropriate item being provided to them. The significant test that the organization needs to confront is grumblings made by the general public that is bid in court. Society assumes an exceptionally significant job for the organization as society is the main extreme client for which the organization exists. Henceforth it can make a stride if the organization does any criminal operations. Legitimate issues are looked by a business can hurt companys notoriety in the market. The sort of issues looked by them can relate with awful nature of items, more significant expense when contrasted with the kind of pr oduct being served and so forth. This gets testing to meet the prerequisites of the purchasers for the organization also. Once in a while the techniques arranged by the organization are not fitting that are greatest issues in further turn of events. The organization faces a great deal of legitimate issues. This shows damaging of approaches and standards of the business. The other issue identifying with a legitimate issue that is looked by the organization is likewise the changing patterns of the nation. This makes it hard for the advertisers to keep a track on what is in incline and create items in like manner. Any disappointment as for such patterns turns into a hazard for the organization. They need to walk corresponding to slanting courses of action of the general public. To fulfill such social requests they do each conceivable thing which some of the time gets hard for them. So often so as to fulfill open interest to acquire huge benefit organization take an inappropriate way wh ich can bring about unlawful issues (Luchs and Swan, 2011). Lawful issues in BHP Billiton Australia are found in the field of mining. They need to work with corporate divisions so as to keep a beware of the corporate social duties of the firm towards its customers. They make contacts with different organizations through the action of pay off now and then. The industrys nature relies upon the activity made by BHP Billiton with the contribution of ecological laws. The legitimate issues in the organization emerge in the field of development and activity. The issue was seen during the development of Olympic Dam. This effect opened new open doors for employments. The issue that organization looked in this segment was of using sound judgment through right methodology just (Warnaby and Medway, 2013). Financial issues Financial issues in an association identify with the benefits and misfortunes made by the firm during business. A monetary issue is found in the organization in light of less assets. The human needs in todays world are boundless however the assets are not adequate. Various assets present can't fulfill the human needs. This makes the issue of monetary factor in the organization. This financial issue is looked by an enormous number of nations. Because of the dissemination of assets in less sum organizations need to work as indicated by what they have. The issue of economy emerges because of the issue of decision. The administrators or the advertisers need to manage such financial circumstances (Chabowski, Mena, and Gonzalez-Padron, 2011). The monetary issues looked by Coles Company Australia incorporate; the issue of least wages looked by laborers of the organization. The advertisers need to manage the laborers so as to deal with the record of giving suitable wages. The working easily leaves the worker are keen on playing out the activity precisely. The issue has been looked by Coles Company Australia. The representatives working in the association contended about the base wages. They said it won't be advantageous for all the representatives rather this will prompt poor working. While the higher specialists contended that higher wages can bring about less occupations. This monetary issue was to a great extent found in Australian organizations. The issues in the organization were seen concerning the religion and other human rights given to each person. The organization confronted authority issues and other natural issues influencing the companys development. The financial concerns are found in the organization for a hu ge scope (Gordon, 2012). The financial issues of Coles were overwhelmed by the issue of joblessness, lodging, and economy. The issue of joblessness was seen because of absence of openings for work that organization had for more youthful individuals. The economy and financing cost of the organization was a difficult issue that organization needed to confront. The charge of intrigue was such high that the organization experienced issues in paying. Coles Company had the issue of giving houses to an enormous number of representatives working for the business. The costs of the land were high to the point that it buying it came as an obstacle in the way of the organization (Cavusgil et al, 2014). Moral issues Moral issues are those issues that are looked by the by the organization so as to pick off-base and right choices. Moral issues show virtues to the organization. It is a medium to pick between what is correct and what's up for the companys advantage. The appropriate responses identified with moral prosperity is commonly found in the issues looked by the organization in regards to the morals. The insidious results that organization faces are liable to advertise chance (Berthon, Pit

Transition to Full-time Freelance Writing Just Took a Bit of Math

Progress to Full-time Freelance Writing Just Took a Bit of Math In the same way as other individuals who need to compose professionally, I was vastly improved in English class than math. In any case, when I created an approximately characterized numerical condition about independent composing pay, I effortlessly changed into full-timeâ freelance composing. I started composing expertly as a side gig in 1990, working other non-composing employments for consistent pay. I at that point started working recorded as a hard copy related occupations while developing my independent business-and afterward turned out to be completely independently employed when I made the accompanying blend of pay streams:  â  Creating content for customers of advanced showcasing offices  â  Creating content for customers where I legitimately contract with them  â  Writing books  â  Teaching/counseling/tutoring/talking gigs  â  Editing content  â  Doing exploratory writing ventures Here are advantages of each. Advanced Marketing Agency Content Advanced advertising organizations are organizations that offer blogging and copywriting administrations, among different contributions, for example, SEO, to customers. Frequently, they get more composing work than they can deal with, so they redistribute it. To discover offices in my state, I’d type this in Google: advanced showcasing organizations Ohio. I’d then snap on the Google Map that appears and contact various organizations that appear. I’ve likewise discovered open doors at FreelanceWritingGigs.com. With this sort of work, I’m given month to month composing assignments from the offices, regularly for a few of their customers, and afterward I get paid straightforwardly from the organization: one month to month receipt, one month to month check per office for me. Legitimately Contracting with Clients Commonly, I can get a higher rate when I work straightforwardly with a customer, which is an or more. Along these lines, you can get more cash-flow Composing books At some random time, I like to have a book in some phase of advancement. Until this point, I’ve generally distributed 14 (and I’m viewing self as distributing a book of verse). The benefit of incorporating book distributing in the blend is that you can pick up genuinely noteworthy exposure for your work through being a writer, in addition to this is perhaps the most ideal approaches to get talking gigs-in addition to there is the salary from book deals. I wouldn’t need to depend exclusively on eminences and book signings, yet it assumes a job. I find that books engaging specialty crowds to be the most popular. These incorporate Hidden History of Lorain County, About Boomerangs: America’s Silent Sport and Joe Jackson: A

Veterans and Dartmouth Admission

Veterans and Dartmouth Admission February 1 Dartmouth College supports American veterans. Dartmouth College is a leader in recruiting veterans of our nations military to matriculate to the College on the Hill. Former Dartmouth president James Wright, himself a former United States Marine, made recruiting members of our military a priority under his administration and the university has continued this very admirable work since his retirement. As quoted in an article in The Dartmouth recently, Former College President James Wright, who joined the Marines at age 17, has continued to actively support the College’s veteran community and has been critical to recruitment. My objective has been to encourage these injured service men and women to go on to school, Wright said. What a wonderful ambassador Wright remains for Dartmouth. And why shouldnt a highly selective college like Dartmouth recruit members of our military? Top colleges are looking to form diverse classes of talented students with interesting stories and life experiences. Those who represent the red, white, and blue have those in spades. Certainly more than a kid who plays soccer and dabbles in Key Club wouldnt you say? As quoted in The Dartmouth, They’ve seen more and experienced more of the world, and I think that helps students that are 18 to 22 gain some perspective on the things they’re struggling with today, [Dean of Admissions and Financial Aid Maria] Laskaris said. My hope is that our veterans can provide important mentorship and examples of working through perhaps greater challenges than the vast majority of our current students have ever faced in their lives.' Well said indeed! Ivy Coach, over the years, has worked with many members of our military on a pro bono basis, helping them gain admission to the colleges of their dreams. Its work we very much enjoy as helping these young men and women who have served our nation achieve their dreams is one of the very best feelings. We salute Dartmouth College for leading the way among the highly selective colleges in recruiting American vets.

Overview of Dubnium Facts and Physical Properties

Dubnium is a radioactive synthetic element. Here are interesting facts about this element and a summary of its chemical and physical properties. Interesting Dubnium Facts Dubnium is named for the town in Russia where it was first made, Dubna. It may only be produced in a nuclear facility. Dubnium does not exist naturally on Earth.The element dubnium was the subject of a naming controversy. The Russian discovery team (1969) proposed the name  nielsbohrium  (Ns) in honor of the Danish nuclear physicist Niels Bohr. In 1970, an American team made the element by bombarding californium-239 with nitrogen-15 atoms. They proposed the name hahnium (Ha), to honor the Nobel Prize-winning chemist Otto Hahn. The IUPAC determined the two labs should share credit for the discovery because their results supported each others validity, using different methods to create the element. The IUPAC assigned the name  unnilpentium for element 105 until a naming decision could be reached. It wasnt until 1997 it was decided the element should be named Dubnium (Db) for the Dubna research facility -- the location where the element was initially synthesized.Dubnium is a super -heavy or transactinide element. If a sufficient amount were ever produced, its chemical properties are expected to be similar to that of the transition metals. It would be most similar to the element tantalum.Dubnium was first made by bombarding americium-243 with neon-22 atoms.All isotopes of dubnium are radioactive. The most stable one has a half-life of  28 hours.Only a few atoms of dubnium have ever been produced. At present, little is known about its properties and it has no practical uses. Dubnium or Db Chemical and Physical Properties Element Name: Dubnium Atomic Number: 105 Symbol: Db Atomic Weight: (262) Discovery: A. Ghiorso, et al, L Berkeley Lab, USA - G.N. Flerov, Dubna Lab, Russia 1967 Discovery Date: 1967 (USSR); 1970 (United States) Electron Configuration: [Rn] 5f14 6d3 7s2 Element Classification: Transition Metal Crystal Structure: body-centered cubic Name Origin: Joint Institute for Nuclear Research at Dubna Appearance: Radioactive, synthetic metal References: Los Alamos National Laboratory (2001), Crescent Chemical Company (2001), Langes Handbook of Chemistry (1952)

John Rick Is A Christian Farmer, Salem, Massachusetts, The...

John Rick was a Christian farmer in Salem, Massachusetts, the land of the Puritans. Since the first Puritans’ arrival at the New World from England, everything had been normal and people havd been doing normal things like farming, cooking, preaching, making candles or going to church. Together, they built a strong Christian community of hardworking, humble Christ followers. They even found a college named Harvard to train pastors. John Rick’s generation continued to keep those values and protect the lands. However, there was a dark period of time when the town was not normal anymore. For some reasons, people in Salem started to believe that the Devil had come among them. He tempted even people who used to be virtous Christians and tried†¦show more content†¦Although almost forty people signed in a petition for Mrs. Nurse, she still ended up being hanged. Another trial that Rick attended was the trail of George Simpson’, one of Rick’s closest friend. Simpson, as honest as Mrs. Nurse, refused to confess and claimed that he was innocent before God. The moment the judge declare Simpson’s death sentence, Rick was quite surprised. Rick was already quite unconvinced of Mrs. Nurse’s death, and this time he was even more doubtful. First, George Simpson was a nice and educated minister that helped everyone who needed help. Until the night Simpson got arrested, Rick saw no non-Christian signs on this friend. Also, Rick knew that Simpson was a muscular man, so it totally made sense if he could lift a big rock with one hand. Nevertheless, all court personnels concluded that Simpson could not have done that without Satan’s help. For some reasons, Rick told himself that he could not do anything about it. It became truly serious to John Rick when one afternoon, a court official and other ten men came to his house to arrest his wife. Mrs. Rick was similar to Mrs. Nurse, a virtous and pious Christian woman. John Rick had nearly gone mad; half of his mind told him if his wife was indeed innocent, she would be released. The other half reminded him of Mrs. Nurse’s and Simpson’s deaths. That night, he went around in the town to convince people to sign in a petition for his wife. By the

Australian Higher Education Loan Program †MyAssignmenthelp.com

Question: Discuss about the Australian Higher Education Loan Program. Answer: Introduction: According to the Income Tax Assessment Act 1936 income that is derived from the scholarship or other forms of allowance for educational purpose to the full time students will be considered as exempt income from tax (Barkoczy, 2014). The exemption is only applicable if an individual receiving scholarship or other form of receipt is not conditional on the rendering of services to the person providing payment. Self-education expenditure is considered as allowable deduction given that there is a direct association between the education being undertaken and the way a person generates taxable income (Brokelind, 2014). An individual is allowed to claim an allowable deduction for the self-education expenditure if an individual is engaged in the work related purpose and receives a taxable bonded scholarship. The essay will be focusing on the self-education expenses linked with assessable income and would also determine the deductibility of the expenses incurred by the tax payer. Over the years the most common matter of litigation among the taxpayers and the Australian taxation office has been the self-education expenditure. The primary reason is that the taxpayers are forced by the employer to undertake a course of study as they believe that this entitles them to income tax deduction (Coleman Sadiq, 2013). Others might have the desire to study independently so that they can improve their income earning or the prospects of employment and have the identical believe regarding the deductibility of costs related to self-education course that has been completed. In addition to this section 23 (z) of the ITAA 1997 provides that other receipts for self-education expenditure such as other gifts relating to study have been exempt from income tax (Blissenden et al., 2018). The federal court passed its verdict in Smith v Federal Commissioner of Taxation (1981) that a payment that is made by the employer to an employee on the completion of the course under the encouragement to study scheme was not considered for assessment for income tax purpose (Ato.gov.au 2017). The payment received by the taxpayer was not associated with the employment income of the taxpayer. The payment received was not conditional on the performance of the service to the employer but the same was held as gift from the employer to employee. Education grants that are paid by the employer to the employees that have undertaken an educational course is most likely to be taxed given that there are certain obligations or services that is required to be performed as the condition of the payment. On noticing that the payment made by employer does not have any obligation or conditions involved to it and the same is not the product or incident of recipient employment it would not form the part of the taxpayers taxable income. Under section 51 (1) of the ITAA 1997 educational expenditure would be considered as the allowable expenditure if the expenditure is incurred in attainment or production of the taxable income or the income has is incurred by the taxpayer necessarily on the business for the purpose of deriving or producing the taxable income (Ato.gov.au 2017). The outgoing should be such that there is a relationship between the scholars taxable income and expenses incurred. The traditional test in determining the deductibility of the expenses is that it must be relevant and incidental in producing the taxable income. The Australian taxation office believes that it is solely necessary to take account the first limb of section when taking account, the deductibility of the self-education expenditure. The key principles are that expenditure must have direct associated with the assessable income of the taxpayer (Jover-Ledesma, 2014). A taxpayer is allowed to claim deductions for self-education expenditure to maintain or improve their income earning capacity or knowledge that is needed in gaining taxpayers field of employment. If it is noticed that course of study that is very general in respect of taxpayers present income generating capacity the necessary association amid the self-education expenditure and the income generating capacity does not exist. The cost incurred by the taxpayer for self-improvement and personal development course are not considered as the allowable deductions, even though the deductions might be considered as allowable in certain circumstances. Preceding from the above discussion, the principles stated above does not generally functions on the mutually exclusive basis. It is all the time necessary to pay attention towards the section 8-1 of the ITAA 1997 and implement them based on the facts. An expenditure is allowed for deduction under section 8-1 when the expenses possess the necessary character of income generating expenditure (Ato.gov.au 2017). The necessary character of the expenses should be ascertained by the objective analysis of the surrounding circumstances. There are situations where distribution in respect to section 8-1 is necessary. For instance, if an individual attends the conference that is related to work is for income generating purpose or it is appropriate to apportion the expense amid the purpose (Ato.gov.au 2017). On noticing that if the income generating objective is simply incidental to the central private purpose then the expenditure that is related directly to the previous objective will be considered as the allowable. Nevertheless, if the personal purpose is simply incidental to the chief income generating purpose the apportionment would not be considered appropriate. An individual would be able to claim an allowable deduction for the self-education purpose if the subject of self-education is more likely to result an increase in the taxpayer income generating capacity from their present income deriving activities (Ato.gov.au 2017). Self-education expenditure associated to improving the knowledge or the skills of taxpayer are not held as capital in nature. A person is barred from claiming allowable deduction for the cost incurred on courses that is created to get employment, to get a new employment or to open up the new income generating activity. The principle behind that is the expenditure that are incurred at the point too soon to be considered incurred in deriving the taxable income. Expenditure relating to self-education enabling the employee to start a different position with the identical employee shall be considered as non-deductible expenditure under this standard (Morgan et al., 2014). The court of law in Maddalena v Federal Court of Taxa tion (1971) have stated its decision that a taxpayer is not allowed to claim an allowable deduction for the self-education expenditure if the study is intended to allow the taxpayer to obtain employment or the get the new employment. For several years the taxpayers have claimed expenditure related to self-education against the other income received from the educational assistance namely the commonwealth or the Austudy. This was based on the premise that the expenditure is required to be incurred in meeting the acceptable advancement requirement (Sadiq et al., 2014). Further argument was bought forward that by accepting the Austudy or the other payments, the taxpayer is under obligation to study and any form of expenditure that is occurred in fulfilling the duty will be considered as deductible expenditure. An important consideration can be bought forward regarding the self-education expense. Some of the decision of the court in the case of White v Federal Commissioner of Taxation (1975) have resulted in confusion by applying the expression of perceived connection among the expenditure and deriving of taxable income. Severer test has been applied by the federal court of law under section 8-1 in determining the determinants of the self-education expenses (Ato.gov.au 2017). However, in the decision of Studdert v Federal Commissioner of Taxation (1991) the court of law have regarded more relevant provisions regarding perceived connection among the expenditure and deriving of taxable income. Despite of the fact that the self-education expenditure is considered as the allowable deduction in the preceding paragraph principles however the taxation ruling of TR 98/9 does not allows allowable deductions unless it is sustained substantially for the purpose of work. The ruling further provides that if the claim for deductions goes past $300 a written evidence is required to prove the total amount of deductions (Woellner et al., 2014). The deductibility relating to the self-education expenses not only creates an impact on the position of tax of an individual person but also create an impact on the fringe benefit liability of the taxpayer. As held in the case of Federal Commissioner of Taxation v Roberts (1992) the court of law has technically followed the established cases having number of short falls (Blog et al., 2018). The commissioner has also failed to take account of comments of Finn that are relating to employment by separate people and does not take account of the purpos e approach in ascertaining the deductibility of the outgoings. A wider and highly liberal approach relating to the deductibility of the self-education expenditure would promote higher educational qualifications. As pointed out by Pinto (2014), the spending of government on education have now fallen and it is anticipated a more onerous user pay system would be introduced. If the users are necessarily required to pay one method of enabling the users to incur self-education expenditure that is necessary for the nations development is to allow the taxpayers in claiming tax deductions or income for their expenditure. Employers are generally not able to allow an employee to be on leave for a period of one year or more. They have the options for serval employees to leave the work and pursue to finish their study (Sadiq et al., 2014). The present law of tax in Australia provides the rule that expenditure would not be considered allowable for deductions. An expenditure would be considered as the allowable expenditure under section 8-1 when the expenditure that has been incurred in producing assessable income. The necessary character of the expenditure should be determined based on the objectivity of the analysis of all the surrounding circumstances (Morgan et al., 2014). If the purpose of the study undertakes by the taxpayer or the attendance to work associated conference is for gaining the other taxable income the presence of existence or the incidental private purpose does not create an impact on the character of the associated expenditure as completely incurred in generating taxable income. The commissioner in the case of Ronpibon Tin NL v Federal Commissioner of Taxation (1949) has identified that there are two forms of expenditure that needs apportionment in respect to section 8-1 of the ITAA 1997. The first expenses should be in respect of matter where the distinct and the several parts are devoted in generating the taxable income while the other part is dedicated in gaining some other income (Krever, 2013). If the taxpayer has incurred expenditure that was entirely devoted towards private purpose namely having the holiday and producing the attaining or generating the income that is simply incidental to the personal purpose only those expenditures would be considered allowable that are attributable to the income generating purpose. The second kind of distributable is the solitary expenditure that is serving both the income generating purpose and some other income generating purpose for indifferent reasons. The court of law has stated that there cannot be any precise arithmetical division of the cases and have asserted that there should be certain fair and reasonable division of the facts of each cases (Pinto, 2014). As a general rule it is necessary to meet the deductibility test for self-education expenditure and the expenditure is required to have a sufficient connection with the income generating capacity of the taxpayer. Additionally, the federal commissioner allows an individual taxpayer to claim for self-education deductions given the expenditure is incurred in increasing the taxpayers income from their current income generating activities. Conclusion: On a conclusive note, an individual would be able to claim deductions if the self-education expenditure is related to the course they undertake or improve the specific skills in their present employment. However, an assertion can be bought forward by stating that it is time for reviewing the deductibility of self-educational purpose. The expenditure associated to self-education purpose should be considered for deductions and must be free from fringe benefit taxation. Alternatively, provision must be made for the expenditure to be depreciated over the determined period of qualification. Such kind alteration in rules would help expanding the income and would entirely benefit the entire community in the long run. References Barkoczy, S. (2014)Foundations of taxation law. Blissenden, M., Kenny, P., Villios, S., Xynas, L. (2018).Self-education expenses: some thoughts for taxpayers and their advisers.Dro.deakin.edu.au. Retrieved 18 April 2018, from https://dro.deakin.edu.au/view/DU:30068155 Blog, E., Checklists, T., Advice, N., 2018, T. et al. (2018).Self Education Expenses Can Boost Your Refund: Are You Eligible?.Etax.com.au. Retrieved 18 April 2018, from https://www.etax.com.au/self-education-expenses/ Brokelind, C. (2014).Principles of law: function, status and impact in EU tax law. Amsterdam: IBFD. Coleman, C., Sadiq, K. (2013)Principles of taxation law. D4 Work-related self-education expenses 2017. (2018).Ato.gov.au. Retrieved 18 April 2018, from https://www.ato.gov.au/Individuals/Tax-Return/2017/Tax-return/Deduction-questions-D1-D10/D4-Work-related-self-education-expenses-2017/?=redirected Does the Australian Higher Education Loan Program (HELP) undermine personal income tax integrity? - ProQuest. (2018).Search.proquest.com. Retrieved 18 April 2018, from https://search.proquest.com/openview/8e1d18f06d9a275aad6d04980a1e1801/1?pq-origsite=gscholarcbl=106013 Education and study. (2018).Ato.gov.au. Retrieved 18 April 2018, from https://www.ato.gov.au/Individuals/Income-and-deductions/In-detail/Education-and-study/ Education professionals - claiming work-related expenses. (2018).Ato.gov.au. Retrieved 18 April 2018, from https://www.ato.gov.au/Individuals/Income-and-deductions/In-detail/Deductions-for-specific-industries-and-occupations/Education-professionals---claiming-work-related-expenses/?page=4 IT professionals - claiming work-related expenses. (2018).Ato.gov.au. Retrieved 18 April 2018, from https://www.ato.gov.au/Individuals/Income-and-deductions/In-detail/Deductions-for-specific-industries-and-occupations/IT-professionals---claiming-work-related-expenses/?page=4 James, M.(2014) Taxation of small businesses. Krever, R. (2013).Australian taxation law cases 2013. Pyrmont, N.S.W.: Thomson Reuters. Morgan, A., Mortimer, C., Pinto, D. (2013).A practical introduction to Australian taxation law. North Ryde [N.S.W.]: CCH Australia. Pinto, D. (2014). State taxes. InAustralian Taxation Law(pp. 1763-1762). CCH Australia Limited. Sadiq, K., Coleman, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., Ting, A. (2014)Principles of taxation law. Self-education expenses. (2018).Ato.gov.au. Retrieved 18 April 2018, from https://www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Self-education-expenses/ Self-education expenses. (2018).Ato.gov.au. Retrieved 18 April 2018, from https://www.ato.gov.au/General/Dispute-or-object-to-an-ATO-decision/In-detail/Information-for-your-objection/Deductions/Self-education-expenses/ The Australian Taxation Office perspective on work-related travel expense deductions for academics: International Journal of Critical Accounting: Vol 8, No 5-6. (2018).Inderscienceonline.com. Retrieved 18 April 2018, from https://www.inderscienceonline.com/doi/abs/10.1504/IJCA.2016.081623 Woellner, R. (2013).Australian taxation law select 2013. North Ryde, N.S.W.: CCH Australia. Woellner, R., Barkoczy, S., Murphy, S., Evans, C., Pinto, D. (2014)Australian taxation law.

The Last Supper by Leonardo Da Vinci Essay Example For Students

The Last Supper by Leonardo Da Vinci Essay The renaissance marked a point in time in which it was the most advanced society had ever been. The renaissance sparked a revolution in art. Artwork became more realistic. Although religious topics continued to be a dominant subject matter, artists used linear perspective, greater facial expressions, and three-dimensional techniques to make paintings more realistic. The Last Supper by Leonardo Ad Vinci, created during the Renaissance, exhibits many of those values from that period, including the portrayal of religious subjects and the use of a realistic style and respective. Leonardo was born on April 15, 1452 in Vinci, Italy (Louvre). Leonardo father was 25 and his name was San Piper and his mother was a peasant named Catering. After Leonardo birth, his father took custody and his mother went on and married someone else. Leonardo had ended up with a total of 17 half brothers and sisters (Leonardo Ad Vinci Paintings). He had access to many scholarly texts while growing up. He also grew up amidst Vines long tradition of art (Renaissance). At the age of 15, Leonardo became an apprentice at Andrea del Overreach in Florence. We will write a custom essay on The Last Supper by Leonardo Da Vinci specifically for you for only $16.38 $13.9/page Order now Even though he was an apprentice, he was better than his master. In 1477, he left his apprenticeship and opened his own shop(Renaissance). Looking to make some money, he entered the service of the Duke Ludicrous Sports and duchess Beatrice detest of Milan in 1482. He spent 17 years in their service, painting, sculpting, and designing weapons, buildings, and machinery. During those years his artistic and scientific achievements peaked. While in the service of the Duke and the Duchess, he studied nature, aviation, thematic, and engineering, including designing the churches and fortresses. He also designed weapons, including tanks and submarines. In addition, he studied anatomy, producing many sketches of the human form. He was interested in so many things, that he usually didnt finish what he started. One exception to this is The Last Supper (Renaissance). In 1495, the Duke commissioned him to paint The Last Supper (Leonardo Ad Vines Life). The painting is fairly big, measuring about xx Ft. It is a mural, which meaner it was painted directly on a wall. This mural was painted on a dining hall in a monastery in Milan, Italy (Louvre). He drew upon his skills as an inventor and decided to paint it on a dry wall rather than on wet plaster. This meaner that the painting is not a true fresco. A fresco requires the artist to work on the painting continuously until it is done. He instead used geese to seal the wall to give him more time to work on the project and not have to do so continuously. He preserved the painting with tempera, but his method did not work well. The painting began deteriorating soon after it was completed (Louvre). The painting, which took Leonardo three years to complete, represents the scene of Jesus last supper with his apostles as described in the Bible. At the supper, he told his apostles that one of them would betray him. The faces of the individuals in the painting exhibit their realistic emotions in response to this announcement. Each of the apostles react differently. Some were surprised and some look upset. The first group on the left consists of Bartholomew, James and Andrew. They are all surprised. The next group includes Judas, Simon, and John. In one hand Judas is holding the bag f silver that he received for betraying Jesus and in his other hand, he is reaching for a piece of bread which represents Chrisms body in the Bible. In the Bible Jesus said that the first man to share bread with him would betray him. Simon is holding a knife which foreshadows the incident when he chopped of a mans ear defending Jesus. John the one that looks like a women, appears to be fainting. The third group is made up of Thomas, James, and Phillip who all appear shocked. .u9be4774b2e8bf16add7e25fb255d8296 , .u9be4774b2e8bf16add7e25fb255d8296 .postImageUrl , .u9be4774b2e8bf16add7e25fb255d8296 .centered-text-area { min-height: 80px; position: relative; } .u9be4774b2e8bf16add7e25fb255d8296 , .u9be4774b2e8bf16add7e25fb255d8296:hover , .u9be4774b2e8bf16add7e25fb255d8296:visited , .u9be4774b2e8bf16add7e25fb255d8296:active { border:0!important; } .u9be4774b2e8bf16add7e25fb255d8296 .clearfix:after { content: ""; display: table; clear: both; } .u9be4774b2e8bf16add7e25fb255d8296 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u9be4774b2e8bf16add7e25fb255d8296:active , .u9be4774b2e8bf16add7e25fb255d8296:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u9be4774b2e8bf16add7e25fb255d8296 .centered-text-area { width: 100%; position: relative ; } .u9be4774b2e8bf16add7e25fb255d8296 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u9be4774b2e8bf16add7e25fb255d8296 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u9be4774b2e8bf16add7e25fb255d8296 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u9be4774b2e8bf16add7e25fb255d8296:hover .ctaButton { background-color: #34495E!important; } .u9be4774b2e8bf16add7e25fb255d8296 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u9be4774b2e8bf16add7e25fb255d8296 .u9be4774b2e8bf16add7e25fb255d8296-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u9be4774b2e8bf16add7e25fb255d8296:after { content: ""; display: block; clear: both; } READ: Leonardo Pisano EssayThe fourth group consists of Matthew, Jude, and Simon who seem to be discussing the matter. The Last Supper uses perspective for a three-dimensional effect. Leonardo used one point perspective. This perspective involves all parallel lines converging in one place called the vanishing point. This method makes the picture proportional and places emphasis on the object at the vanishing point(Rival 2). Jesus face is at the center of the vanishing point representing his importance. Additionally, the painting uses balance, grouping the apostles in four equal groups of three with Jesus in the middle. There were also three windows. Three represents the holy trinity (Leonardo Ad Vines Life). Leonardo representation of The Last Supper differed from earlier portrayals of the meal in a number of ways. Earlier depictions did not include Judas in the group. He was always off to the side. In Leonardo version, he is including in the group, but placed in a shadow. Earlier paintings also put halos around the apostles heads, but Leonardo chose to make it more realistic and left the halos off. Finally, the perspective of Leonardo version improved on the odd looking perspectives used in earlier paintings such as the painting by Disco in which it looks as if the table is on its side. Leonardo The Last Supper is a good example of a Renaissance piece of art because it shows many Renaissance values like portrayal of religious subjects and the use of a realistic style and perspective. The painting is three-dimensional and the figures show realistic emotions. All the subtle secrets you can see in the painting are very fascinating. The Renaissance has been one of the most interesting and smartest times in mankind.

Free Essays on Culture

American culture is many things. It is what we were, have been and will be. There are many things that make up the definition of culture. Shared learning, ideas and values are just a few examples of what American culture is. Where a persons identity lies is based on the geographical surroundings of that individual. American Indian culture originated in the Southwest. In early Texas history The Caddo Indians lived in what is present day Collin County. They came for water as well as fertile land. The nomadic and aggressive Comanche Indians roamed and raided The Caddo settlers and the English settlers. The last known fight among settlers and Indians happened along what is known in the Allen area as Rowlett Creek. A lot of settlers began to move and settle in the Collin County area and push the Comanche as well as the Caddo westward. The city that is now Allen was part of the Republic Texas Land Grant The city was part of what was known as Peters Colony. The county grew until 1861 when Texas supported the Confederacy. I am from Allen, Texas so when I learned of the history of Allen as well as Collin County, I was very interested in the information. Many of the settlers had fought against Mexico in order to be free from Mexico. Many Mexican Americans moved to the United states until the treaty of Guadeloupe. Many of the Mexicans moved to New Mexico, Arizona, California, Mexico, and Nevada. When Mexico succeeded their territory, they automatically became citizens. Also, take in to account that several Germans came into the United States most of these immigrants settled in Pennsylvania. Many Irish began to move here, as well as Italians and Jews. The Filipinos as well as the Chinese and Japanese also came over. In earlier times in the United States many men and women from Africa were being brought over from their home and sold to White male land owners beginning in the 1620’s. The A... Free Essays on Culture Free Essays on Culture American culture is many things. It is what we were, have been and will be. There are many things that make up the definition of culture. Shared learning, ideas and values are just a few examples of what American culture is. Where a persons identity lies is based on the geographical surroundings of that individual. American Indian culture originated in the Southwest. In early Texas history The Caddo Indians lived in what is present day Collin County. They came for water as well as fertile land. The nomadic and aggressive Comanche Indians roamed and raided The Caddo settlers and the English settlers. The last known fight among settlers and Indians happened along what is known in the Allen area as Rowlett Creek. A lot of settlers began to move and settle in the Collin County area and push the Comanche as well as the Caddo westward. The city that is now Allen was part of the Republic Texas Land Grant The city was part of what was known as Peters Colony. The county grew until 1861 when Texas supported the Confederacy. I am from Allen, Texas so when I learned of the history of Allen as well as Collin County, I was very interested in the information. Many of the settlers had fought against Mexico in order to be free from Mexico. Many Mexican Americans moved to the United states until the treaty of Guadeloupe. Many of the Mexicans moved to New Mexico, Arizona, California, Mexico, and Nevada. When Mexico succeeded their territory, they automatically became citizens. Also, take in to account that several Germans came into the United States most of these immigrants settled in Pennsylvania. Many Irish began to move here, as well as Italians and Jews. The Filipinos as well as the Chinese and Japanese also came over. In earlier times in the United States many men and women from Africa were being brought over from their home and sold to White male land owners beginning in the 1620’s. The A...

Anti-americanism in The Quiet American Essay Example | Topics and Well Written Essays - 750 words

Anti-americanism in The Quiet American - Essay Example In the meanwhile, they talk on the topics like French colonialism, communism, sex, social life, etc. But both these men get involved with Phuong, a local girl. Fowler is about 50 years old, while Phuong is in her twenties. Hence, there are complications in their relationships. Fowler has professional problems too, and he is reluctant of his married life. However, toward the end of the novel, Fowler discovers Pyle’s involvement in bombing of civilians. Moreover, Fowler himself gets involved in a plot to kill Pyle. At the end of the novel, Pyle dies while Fowler remains entangled over his affair with Phuong. The plot of the novel is not essentially political or oriented to military sciences and diplomacy. Rather, the two main characters of the novel get involved in a number of diverse events and objective studies from their most general viewpoints and often there are differences of opinion between them. As the novel starts, there are exciting descriptions of war, along with the visualization and vivid treatment of â€Å"the old Saigon story of the distinguished visitor who had lost his trousers fighting his way back to the safety of the police post. There was no protection here for the civilian.† (Greene, 41) Contextually, the two main characters, Fowler and Pyle, are sometimes debating on theology, religion, sex, romance, etc. Fowler’s views and comments reflect contemporary British social values, often independent from both the US and mainland European attitudes. On the other hand, Pyle appears to be an idealist, not only being relatively young and enterprising, but also willing to see something different from both capitalism and communism to come up in East Asia. The idealistic bend of his mind is somewhat criticized as Fowler remarks, â€Å"But Pyle, you can’t trust men like Thà © (one pro-American South Vietnamese). They aren’t going to save the East from communism. We know their

Flight Center Essay Example | Topics and Well Written Essays - 1500 words

Flight Center - Essay Example An agency seeks out rates from these suppliers which can be hotels, resorts, airline companies, car rentals and the like, then consolidates it into one package packed with some sight-seeing trips to tourist attractions then sells it to the possible consumers. The Federation of Tour Operators (2006) views the role of travel agents as giving advises and sells bookings. This has always been the way of Flight Centre, incorporating its aim to provide â€Å"value-for-money travel† and offer ‘unbeatable passion and experience, going the extra mile to ensure clients get the best trip at the best price’ (Superbrands 2010). As Flight Centre’s tag-line goes, â€Å"unbeatable†, if another travel provider would give a quotation of rates, Flight Centre will also give their own rate which would be hard to beat because of their price, quality, passion and extensive experience in the travel field. Just like any other business, Flight Centre started their venture eigh t years after Top-Deck, UK based bus company started its operation in 1973; they initially gained success because of providing cheap rates. In nine years time, Turner opened retail stores in United Kingdom, New Zealand and United States of America. Because of what was then a world-wide crisis, the Gulf War, the stores experienced temporary closure but was then reopened after a couple of years. The company also expanded its services to South Africa and Canada, which paved the way for it to conquer a world-wide market. The strength of business establishment outweighs the weaknesses and creates the reason why establishment weathers the changes in the needs and wants of the dynamic world of travel and tourism. As for Flight Centre, there are various aspects why they are experiencing the success envied by others. The company philosophy of volume of margin, the way they create their product with utmost passion and dedication, their well maintained reputation of having an inclination of lo w-cost travel with value-for-money, their credentials which have been given recognitions and citations by other entities, the continuous pledge for corporate social governance of giving something back to the people, their ingenuity in their marketing campaigns, the way management supports its employees and the work atmosphere are among the countless reasons why they managed to stay on top. There are a lot of sources for a travel agency’s income, from commissions, profit margins, incentives, and auxiliary services like documentations and visa processing. The first two are among the primary source of income. Flight Centre proved itself to be different than the rest; the traveller’s volumes were their driving force to stay on top of all the travel providers in the business. The importance of the number of people they give their services over the profit that they will be making indeed set foot a birth-mark for low-cost travel. They settle for more customers at a lower cost than few customers for a high cost. The success of Flight Centre can be credited to the way the company does its products. They maintained a sense of focus; doing what they do best without being too innovative. There are those who would like to set anew, and there are a few who would take advantage for what they know best, the exact philosophy evolving around this high-ranked company. Turner (2006) stated that, ‘

Starbucks Company Paper Essay Example | Topics and Well Written Essays - 750 words

Starbucks Company Paper - Essay Example As a company, Starbucks has various strengths that have seen it make such great achievements. Starbucks is a large international company, which has expanded its operations in 58 countries globally. This expansion on the global arena has allowed the company become one of the most profitable, generating a revenue in excess of $5000 million in 2004 (Goldman, 2007). The other strength associated with the company is the well and already build brand name, which is well known globally. The company’s brand name is well recognized and is associated with quality products, allowing the company to be very competitive in the market segment that it serves. Another strength associated with the company is that it is one of those companies that respects and greatly values their employees. In the year 2005, the company was ranked among the top 100 companies most coveted by employees (Eicher, 2006). The company is recognized for its culture of rewarding its employees, while providing them with a very conducive working environment, rating as one of the most respected employer. More to the strengths of the company is its ethical values, mostly focused towards environmental preservation and conservation, as it undertakes its business. Lastly, the company has diversified its range of products offer, including within its offers hot and cold drinks, snacks and entertainment such as music, films, and books (Sull, 2007). However, there are some weaknesses associated with the company. Though it is well known for its innovation in product range offers, the innovation of the company is in doubt, regarding its sustainability (Goldman, 2007). The expansion strategy of the company is the other of its weakness. The company is known to be the most expanding companies, more so in the 1990s, having an average of a new branch open every single day. Such expansion strategy poses a threat in the management of the company. Lack of portfolio risk spreading is yet another weakness associated with the company. Over a third of the company’s stores are located in the USA. This dependence on the home market is not in the very best interest of the company’s future, which needs to seek a number of other portfolio countries, to make it possible for the company to spread its business risks (Charles, 2006). The comoany is mostly dependent on a single product range, coffee. It only engages in the sale of other products at minimal levels, specializing in coffee products as its main product offering. This reduces the economies of scale of the company, while at the same time increasing the business risks involved with a single line of product offer for a business (Sull, 2007). The company has been able to capitalize on opportunities that come its way, such as diversifying to the entertainment sector, where the customers can access music, films and books, while at the same time enjoying the coffee and snacks offered by the company (Eicher, 2006). The company has other oppor tunities, which it can take advantage of, such as the diversification to fair trade products, which will integrate well with its entertainment and beverage offering, owing to its wide customer base and the well-built company’s brand name (Goldman, 2007). The company has another great opportunity, of collaborating and co-branding with other manufacturers, to increase its sources of revenues, through taking the advantage of its well-known brand name to

Digital Certificates :: Essays Papers

Digital Certificates General Introduction The creation of Digital Ids has become lately a big need since a variety of electronic transaction including e-mail, electronic commerce, groupware and electronic funds transfer have made a part of everyone's life especially those that accessing the net makes the basis of their daily work where nothing can introduce them or identify them but a digital certificate that is authenticated for the server. Thus, in order to prove your identity in electronic transactions, just as a driver license or a passport does in face-to-face interaction, came the need to create Digital Ids that are instrumental in establishing a secure channel for communicating any sensitive information back to the server. In this way, every document or data or information sent to friends, associations, firms... are authentic. In more words, Digital Ids are presented to show your right to access information or online services. Digital Ids are also known as certificates. They are issued by certification authority (ca) such as Verisign, that provides besides issuing, revocation and renewing of the certificates. Therefor Digital Ids provide a more complete security solution. A Digital Id typically contains the: 1- Owner's public key. 2- Owner's name. 3- Expiration date of the public key. 4- Name of the issuer (the certification authority that issued the Id ex: Verisign). 5- The serial number of the Digital Id. 6- Digital signature of the issuer. Types of Certificates. 1- Personal Certificates: used to identify yourself to the server and to all users. 2- Server Certificates: designed to protect you and your visitors to your site, it's used by secure servers who ensure the user that his affiliation is legitime. 3- Advantages: a- Authenticate your site: A Digital certificate on your server automatically communicates your site's authenticity to visitor's web browsers, confirming that the visitor is actually communicating with you, and not with a fraudulent site stealing credit card numbers or any personal information. b- keep private communication private: Digital Certificates encrypt the data visitors that exchange with your site to keep it safe from interception or tampering using SSL (Secure Socket Layer) technology, the industry-standard method for protecting web communications. Virtually all web servers and leading browsers, including Netscape Communicator, are optimized and ready for SSL. To activate SSL sessions with visitors to your site, all you need is a Digital Certificate for your sever. c- Identity visitors: If visitors to your site use personal Digital Certificates, your server can instantly recognize them, facilitating instant log-in ( and preventing later repudiation of the web transaction ).

Literary Analysis †Mr Van Gogh Essay

Owen Marshall’s ‘Mr Van Gogh’ addresses the inevitable issue of marginalisation of an individual. Through language features he influences the reader to reflect and consider action of the attitudes towards the socially marginalised. The social rejection of an individual is described through the voice of the town bully, and the cowardly acts of the narrator. Set in a small town in New Zealand it serves as a microcosm of contemporary society. Marshall presents a parable to educate the reader so they understand that there is only inclusion when there is exclusion. Marshall aims to influence the reader to take action and act in ways that challenge the universal social norms. Through the voice of the town bully Marshall presents the issue of Frank’s rejection. Marshall achieves this by emphasising the mockery demonstrated toward Frank. In, ‘†¦ a local turn to entertain the visitors. â€Å"Was he any good though, this Van Gogh bugger? †Ã¢â‚¬â„¢, Marshall uses direct speech from Mr Souness to tease Frank about his fondness of Van Gogh. Vincent Van Gogh is Frank’s passion, he admires him like nobody else. The rhetorical question that Souness derides Frank with is appropriate because it shows the reader colloquialism that Souness uses whilst he talks down to Frank. Frank is used as entertainment for the townspeople who sadistically take pleasure by ridiculing Frank’s devotion toward Van Gogh. This arouses guilt in the reader because it relates to the broader social context, showing the truth about society; Marshall uses representative characters to show that society must have â€Å"outcasts†. The reader realises that you can either be part of society or have individuality. The isolation of Frank is further evident in, ‘†¦ old bugger is holding up the democratic wishes of the town’, this shows the parallel relationship between Van Gogh and Frank through Marshall creating repetition in diction through the repetition of, ‘bugger’. Marshall used an extended metaphor, which further developed the character of Frank by relating him to Van Gogh, who was also marginalised. Ironically by calling Frank, ‘Mr Van Gogh’, the community are isolating him, destining him to follow Van Gogh’s fate – a misjudged genius dying alone, unrecognised in his ifetime for his work. The exclusion that Marshall created through the voice of the town bully is additionally seen through the acts of the bystanders in the community. The marginalisation of Frank is reflected through the cowardly acts of the narrator. The townspeople have no interest in standing up for Frank; he stands up for himself. In, ‘Mr Van Gogh was stand ing before the laughter with his arms outstretched like a cross’, the simile accentuates to the reader that Frank is derided, the town bully and his accompanies laugh at the fight he reluctantly devotes himself to. The Biblical allusion emphasises the use of the simile by connecting Frank to Jesus; this shows that Frank and Jesus have a parallel relationship – Frank is being used as a sacrifice for the entertainment of the townspeople, sacrificing himself by standing up for his hero, Van Gogh. The community proceeds to be spectators even if they believe the ridiculing is wrong; they convince themselves that the discrimination is not their business, highlighted in, ‘I went away from the fence without watching anymore’. Pontius Pilate walked away, ‘washed his hands’ of responsibility of Jesus’s crucifixion; the narrator relates because he sees Frank being used as a human sacrifice, yet he turns his back and walks away – not wanting to be part of the taunting acts, and too fearful for his own self worth if he stood up for Frank. Marshall elaborates to the reader the unwillingness to risk ourselves for others is human behaviour; such as following in the role of others. The community mirrors Souness; whereas Frank chooses to create his own path. By destroying Frank’s house Marshall symbolises the destruction of Frank’s individuality. Marshall shows the community is unconsciously making efforts to destroy any forms of individuality. In, ‘It rose like a phoenix in its own flames, and he wasn’t part of it anymore†¦ the colour, and purpose, and vision of Mr Van Gogh had gone out of himself and was there on the walls about us†, the listing of abstract nouns accentuates to the reader creating a link between Frank and Van Gogh – they both dedicated their lives to their passion. The relation to the mythical creature, phoenix, certify the resurrection of Frank; his soul is carried through his work, his house. This Classical allusion is used to demonstrate to the reader the symbolic aspects of the house, such as Frank’s originality. The simile in, ‘the house collapsed like an old elephant in the drought surrounded by so many enemies’, compares the townsfolk to scavengers – they are seen as cowards, only attacking when their prey seems weak. Marshall uses this because elephants symbolise sensitivity; the relation to an ‘elephant in drought’ underlines the vulnerability of the house whilst Frank is not present to protect his individuality. The author positions the reader to feel sympathy and horror about the destruction of the house, and evokes the sense of powerlessness within the reader because the majority overwhelms the individual. Marshall portrays to the reader that group mentality of the majority attempts to overwhelm individuality. Due to the concept of binary construction, society is predicated on inclusion and exclusion; in order to achieve a sense of community, marginalisation is inevitable and universal. Marshall’s short story makes the reader reflect about the hypocritical ways in which society works. There will always be Van Gogh as long as there are those who express their individuality; there will always be forms of exclusion through inclusion. In, ‘†¦ Souness kept laughing, †¦ rubbed his knuckles into his left eye because of the dust’, the Biblical allusion refers to the Book of Luke through, ‘dust’, emphasising the message, ‘Why point at the speck in your brother’s eye, when there is a plank in your own? First remove the plank from your own eye†¦ ’. Hypocrisy is shown by the townspeople judging others on their personal values, when they themselves have them. Marshall has caused the reader to realise the hypocrisy in their lives, the reader follows in majorities’ lead of society. Marshall causes the reader consider action by changing the ways they think about social marginalisation. It is important for young people to read this story to raise awareness of the reality of society; the social marginalisation in the story is an example of what happens in reality. People are laughed at for being different, however, they should be laughing because society is all the same.

Pros And Cons Of Animal Testing - 1384 Words

Europe, the world’s largest cosmetic market, Israel, and India have already banned animal testing for cosmetics, and the sale or import of newly animal-tested beauty products. Major companies have turned their backs completely on animal testing and no longer use ingredients that were tested on animals – and a number of animal tests have been completely replaced with superior, cheaper and more effective non-animal methods. Proponents of animal testing say that it has enabled the development of many life-saving treatments for both humans and animals, that there is no alternative method for researching a complete living organism, and that strict regulations prevent the mistreatment of animals in laboratories. Opponents of animal testing say†¦show more content†¦Dozens of diseases, from cancer to epilepsy, affect both animals and humans. Vaccines that treat humans also benefit animals. Through techniques like artificial insemination and embryo transfer, species tha t are endangered or have disappeared in the wild can now be managed or maintained. Research on the sexual behavior of animals has made it possible to breed many species in captivity, enabling endangered species to be reintroduced to the wild (How Do Animals Benefit from Animal Research). If vaccines were not tested on animals, millions of animals would have died from rabies, distemper, feline leukemia, infectious hepatitis virus, tetanus, anthrax, and canine parvovirus. The Animal Welfare Act protects certain animals from inhumane treatment and neglect. Congress passed the law in 1966, after legislators learned the story of a pet Dalmatian named Pepper who was taken from its family s backyard in 1965 and sold to a dog dealer. The Animal Welfare Information Center was established to provide researchers with a database of alternatives to painful animal experiments and each research facility in the United States using protected species must register with the USDA and establish an Insti tutional Animal Care and Use Committee (IACUC) to review all experimental protocols involving live, warm-blooded animals (Regulation of Animal Research). Animals are used underShow MoreRelatedThe Pros And Cons Of Animal Testing937 Words   |  4 PagesAbout Animal Testing? Kaylee Smith 9-6-2017 AGR 199 Introduction and Background Not very many people think about the fact that a majority of the products they buy have been tested on animals, let alone animal testing in general. Animal testing has been going on for many years, with the use of dogs, cats, mice, rabbits, mini pigs, and farm animals. When someone brings up animal testing there usually is an argument about the pros and cons. Many people are against it because the animals are beingRead MoreThe Pros and Cons of Animal Testing2973 Words   |  12 Pagescabinet has been tested on an animal at one point or another. A government funded corporation called the Food and Drug Administration, abbreviated as the FDA, is in charge of making sure that all drugs, cosmetics, biological products, and more are efficient, secure, and safe for human usage. The FDA will not allow any drug to be released or sold to the human population if it has not first been tested on animals. In fact, when a drug is first created it is tested on animals before humans are even all owedRead MoreThe Pros and Cons of Animal Testing1413 Words   |  6 PagesIntroduction Each year in USA laboratories more then 100 million animals are burned, poisoned and lamed (Top 5 Shocking Animal Experimentation Facts). Each year scientists use animals in order to progress, to improve life of people and animals. However, many testing animals suffer and die. But others do not agree and support the fact that we should use animals because of advance. So what are advantages and disadvantages of using animals? This problem will be researched from different areas such asRead MorePros And Cons Of Animal Testing1074 Words   |  5 Pages Animal Testing is a enormous upset in the word today. Animal activist have been trying to put an end to it for years , but to no avail. Animal testing is when scientist will use animals to do experiments on . They will either hook heavy machinery to these poor defenseless animals or inject them with harsh chemicals just to see if its okay for human use. Over 26 millions of animals are used every year in just the united states alone for these cruel acts by the hand of man. Testing on animals haveRead MorePros And Cons Of Animal Testing1288 Words   |  6 Pagesâ€Å"Each animal bred or used for research, whether a mouse, fish, or monkey, is an individual capable of experiencing pain, suffering, and distress† (â€Å"Animal† 2013). The advancements in technology today had sparked a debate worldwide on whether it is right or wrong to use animals for experimentation in laboratories. With newl y advanced scientific technology, experts are able to utilize advanced technology to simulate functions of the human body on a much smaller scale, including microchips of humanRead MoreThe Pros And Cons Of Animal Testing2487 Words   |  10 PagesMillions of animals suffer painfully and even die as an outcome of scientific research. The effects of drugs, food additives, cosmetics and other chemical products slowly kill innocent animals every year. Although some people believe animal testing is necessary, others firmly believe that the alternatives choices that have been discovered over the years are the way to go. Especially because these choices are cheaper, more reliable and do not harm animals. This essay looks into the pros and cons of animalRead MoreThe Pros And Cons Of Animal Testing1725 Words   |  7 PagesEach year, more than 100 million animals are experimented on in U.S. laboratories. These experiments are for things such as biology lessons, medical training, curiosity -driven experimentation, and chemical, drug, food, and cosmetics testing.(Procon writers) Animal testing, also known as animal experimentation, is the use of non-human animals in experiments that seek to control the variables that affect the behavior or biological system under study. Animal testing is controversial and people findRead MoreThe Pros And Cons Of Animal Testing826 Words   |  4 PagesAnimal testing, although extremely debated, is something that should no longer be practiced anywhere around the world. Let’s start by taking a look at just how much animal testing is practiced in the United States as well as in other countries. The article called, â€Å"Animal Use Statistics† from the Humane Society International, says, â€Å"Only a small proportion of countries collect and publish data concerning their use of animals for testing and research, but it is estimated that more than 115 millionRead MoreThe Pros And Cons Of Animal Testing1502 Words   |  7 Pag esthat animal testing is beneficial to the advancement of human knowledge, while animal rights’ activists claim that animal testing is not humane and violates animals’ rights. The controversy over animal testing is best understood as a disagreement about whether animal testing is beneficial to humans. Each year more than 100 million animals are killed in the U.S. Every country has a law that permits medical experimentation on animals. While some countries protect particular kinds of animals fromRead MorePros And Cons Of Animal Testing905 Words   |  4 PagesAnimal testing has been the target of animal cruelty groups since the beginning of its existence, but the benefits it provides, humans and animals far greater than the type of method that is used to get the results. Scientists Karl Landsteiner’s success in finding a cure to polio is an example of how the benefits of animal testing helped better future human lives. In his experiments he discovered that P olio viruses had three variations, meaning that they would have to produce a product that could