Monday, August 10, 2020
Global Citizenship Example Global Citizenship â" Essay Example > IntroductionGlobal citizenship pertain the entire world to bring globe peace and the notion of citizenship to a world level and is strongly related to the ideas of cosmopolitanism and globalization. Global citizenship can be explained to as ethical and moral character that channel the understanding of persons of local and global contexts. Most citizens can be marked as up-and-coming global citizens are actively engaged in efforts on a global scale â"through health issues, business, education, and environment. Global citizenship includes elements such as knowledge and understanding, skills, and values and attitudes. The fact of global citizenship lacks global governing body and the global citizens suddenly erupted of their own desire (Banks, 2000). Key elements of responsible global citizenship The first key element for developing responsible Global citizenship is knowledge and understanding. This is knowledge and understanding which will help persons deal with social injustices a nd ensure sustainable development in all aspects. Global citizenship in this aspect can be defined to as ethical and moral disposition that guides a persons or groups understanding of world or local frameworks and reminds them of their roles in different societies; this is as per U. S president Obama in a speech in Berlin in the year 2008. We see a global citizen as a person who is conscious of the entire globe and has a logic of their own responsibility as a globe citizen and who has an understanding of how the globe works politically, economically, culturally, socially, environmentally and technologically, understands that humanity is one, world is interconnected, and world ethnic is important in the development and sustenance of justice and equity (Oxfam 1997). The globe is becoming amalgamated around general business elite, elite that shares experiences and interests and shares most in common with each other and as a result there has been development of denationalized global el ite that similarly lacks international civic logic of responsibility (Banks, 1997). This image focuses on global citizenship upon the results on identity of globalization on economic forces. Some people advocate for a centralized global government that will ensure unity and prevent global turmoil in the entire world. People are not associated with certain societies whether state or cities because of their loyal participants but because of how they think, feel, and act to certain situations. Global citizens should not feel less or more of their state due to what their have contributed to another state as a Danish man who had contributed so much to the European Economic Community said. The examples of this element include: diversity, peace and conflict, sustainable development, globalization and interdependence, and equity and social justice (Zygmunt, 1992). The other key element of responsible global citizenship is skills. In this approach, global citizenship can be explained as mot ivation by global interests such as universal equality, local interests such as fairness and self interest, and concern for other persons, human right and human dignity (Richard, 2000). Global citizenship is based on such fundamental skills as communication for global interaction, holistic approach, development of sense of self esteem and identity, conceding the significant of certain attitudes, values and individual and community education, needs and interests of young people, providing support and increasing motivation of young people to effect modifications and also valuing all persons and tackling inequality in all levels (Thomas, 1999). A global citizen should be able to communicate efficiently with persons from all cultural and geographical backgrounds and should show respect for all world citizens despite their religion, race, and creed (Oxfam 1997). Global action is on the increase. Various demonstrations in places such as Genoa in 2001 and Seattle in 1999 united activists from the whole world who localized global matters in various ways. This as a result shows a likelihood of up-and-coming global community. Travel and communication advanced by telephony and internet has enabled persons from various nations and from every corner of the world to travel across borders for various reasons and activities (Banks, 2000). With global citizenship as a result, persons have come up with organizational tools such as the internet so as to make themselves international citizens although in the world, goods move greater and easier compare to human being. This element includes qualities such as ability to argue efficiently, critical thinking, ability to challenge inequalities and injustices which exists in many states, co-operation amongst states and conflict resolution which may occur at local or international level, and respect for people and things (Richard, 2000).
Saturday, May 23, 2020
Only rapists know when they will strike their prey with sexual assault. The victims, both men and women, never see themselves in such a situation. But, what if both the victim and rapist are equally to blame in that situation? What if women could be able to and should do everything they can to prevent being raped? Is it possible that victims are not doing everything they can to prevent rape or defend themselves when they are being violated? The argument of to whom the fault actually belongs to has been a long occurring ordeal that perhaps may never be resolved. Rape is a serious problem, which is why it is one of the most highly debated topics in todayÃ¢â¬â¢s society and media. Many actors and actresses have spoken out against rape, some are even victims. There has also been a growing amount of concern towards women expressed by many anonymous Twitter accounts. Those accounts have helped make teenagers and other social network users more aware of rape culture. According to the Marshall University WomenÃ¢â¬â¢s Center, Ã¢â¬Å"rape culture is an environment in which rape is prevalent and in which sexual violence against women is normalized and excused in the media and popular cultureÃ¢â¬ (Ã¢â¬Å"WomenÃ¢â¬â¢s CenterÃ¢â¬ marshall.edu page 1). Women believe that rape culture is emphasized through arrogant language, women being objectified by men, the overuse of television sexual violence, and teaching the victims not to be raped instead of teaching the rapist not to rape. Marshall UniversityÃ¢â¬â¢sShow MoreRelatedSpousal Rape Essay964 Words Ã |Ã 4 PagesCan a husband rape his wife? I find myself amazed by the number of people who believe that they canÃ¢â¬â¢t. It seems, the common mindset is that when a man and woman marry, the woman somehow become the manÃ¢â¬â¢s property, for him to do with what he wants, whenever he wants, regardless of her feelings. Well, I disagree completely and feel it is my duty as a past victim of spousal rape, to set the record straight that rape is rape, regardless of marital status just as murder is murder regardless of maritalRead MoreRape Among Americans : Rape1220 Words Ã |Ã 5 PagesRape Among Americans Rape is a violent crime that involves forcing sexual acts on a person. Sexual assault is a serious problem and should be stopped. It can happen to anyone: no one is safe. Every one out of six Americans are raped each year. This includes men,women,and children. Some people believe that rape isnÃ¢â¬â¢t a prominent problem, but statistics show it occurs more frequently than we could ever imagine. Rape and its forms Although it all falls under the general topic of rape, there are differentRead MoreEssay about Sexual Harassment among Canadian Women, Black and White991 Words Ã |Ã 4 PagesProject: Rape and Rape Culture 1) What are the main ideas and/or issues of the article as it relates to the chosen topic? Welsh et al. (2006) used data from the research focus groups of Canadian women to discuss the issue of sexual harassment among Canadian women and how the white Canadian women, who are mostly heterosexual, define sexual harassment and rape (objective) versus how the women of color define their experience of rape and sexual harassment in workplace (subjective). According toRead MoreMarriage Is The Most Neglect Form Of Abuse Against Women1384 Words Ã |Ã 6 PagesJessica Cenatus ANT 2301 Professor Cervone 15 April 2015 Marital Rape Marriage is rape is the most neglect form of abuse against women. It has been stated that marital is motivated by laws,the reportings, and gender inequality . History: Marital rape and the foundation of exemption has dated back to the 1700Ã¢â¬â¢s, where the first documented legal statement of marital rape occurred in 1736. Sir Matthew Hale, who at the time was the chief justice of England published a statement stating that aRead MoreMale Rape Victims Essay587 Words Ã |Ã 3 PagesMale Rape Victims What is rape, and to whom does it happen? Generally speaking, rape is a violent sexual act imposed on a nonconsenting partner that makes you question many things about yourself. Unfortunately the mythology usually surrounding rape is that it only happens to women. The fact is, rape does not only happen to women, but men as well. It is one of the most misunderstood of all crimes, and when the victim is male, understanding why it has happened, is one of the hardest things to comprehendRead MoreViolence Against Women Within The Family1252 Words Ã |Ã 6 PagesViolence against women within the family is an ongoing issue. Marital rape is a very serious form of intimate violence. According to the Oxford English Dictionary, the definition for marital rape is defined as, Ã¢â¬Å"sexual intercourse forced on a women by her husband, knowingly against her will.Ã¢â¬ (Oxford University Press). However, the legal definition varies from state to next; marital rape is commonly defined as unwanted penetration or intercourse (oral, anal, or vaginal) taken by force and/or threatRead MoreRape and Extending the Sentence for Rape782 Words Ã |Ã 4 PagesRape is a crime that is committed when someone is forced to have sexual intercourse through physical force or duress. Ã¢â¬Å"683,000 rapes occur every yearÃ¢â¬ (CVS) and the national average for people accused of rape is eight years in a federal prison. Rape is a serious crime as well as other crimes but rape is considered to be a more serious and heinous crime along with murder etc. There are also different phases of rape that the victim may go through depending on how they handle it. Eight years in prisonRead MoreDress Code Essay926 Words Ã |Ã 4 PagesLetÃ¢â¬â¢s be honest, there is a common problem throughout many high schools. What is it you say? The answer is dress codes. Ã¢â¬Å"AÃ setÃ ofÃ rulesÃ specifyingÃ theÃ garbÃ orÃ typeÃ ofÃ clothingÃ toÃ beÃ wornÃ byÃ a groupÃ orÃ byÃ peopleÃ underÃ specificÃ circumstancesÃ¢â¬ (Dictionary.com). School are failing to address equally among women, but shame and sexualize their bodies. Social media post and news broadcast are storming the nation as more and more situations with girls being called out for breaking the dress code. ThisRead MoreThe Controversial Issues Of Abortion1528 Words Ã |Ã 7 Pagesand biased counseling. As of right now, abortion is legal. Abortion should remain legal because of the following issues child-bearing women can potentially face: medical issues, safety concerns, and rape/incest situations. Women considering abortion may be undergoing this procedure due to very serious medical issues, either with the child or themselves. A common, fatal condition in children where most women choose to terminate their pregnancy is Trisomy 18. Trisomy 18, otherwise known as EdwardÃ¢â¬â¢sRead MoreNo More: Title IX and Sexual Assault on College Campuses981 Words Ã |Ã 4 Pagesreporting cases, and punishing culprits accordingly. Some schools that receive no funding from the government are not required to report the cases to the government as required by Title IX. One of these schools, Patrick Henry College, has had some problems recently with sexual assault (Ã¢â¬Å"BlameÃ¢â¬ ). Several women who were sexually assaulted on campus claimed that the school didnÃ¢â¬â¢t take their claims seriously, blamed the victims for the assault, and let the men off easy. Patrick Henry denied the accusations
Tuesday, May 12, 2020
Picture thousands of inner-city children being forced into a system that leads them from school straight to prison. Picture hundreds of stories, seemingly every day, being published about unarmed black men killed by police. Picture a bus full of college students obliviously conducting racist sing-alongs regardless of its potential to offend or hurt others. All these recent events have led some to question the 21st-century idea that Americans live in a society absent of racial strife and inequality (Winant). Are all Americans living the dream of Martin Luther King Jr., or are some still affect by the racism that is seemingly still embedded within our culture like a repugnant weed that has yet to be pulled from its roots? Although raceÃ¢â¬ ¦show more contentÃ¢â¬ ¦Most black men, varying from children to senior citizens, have been led to the assumption that they should fear the police; rightly so given that high numbers of this demographic tend to be victims of unjustified police kil lings. For example, Eric Garner, a forty-three year old man from New York, was put in a chokehold after resisting arrest, triggering his asthma, whichÃ¢â¬âafter stating Ã¢â¬Å"I canÃ¢â¬â¢t breatheÃ¢â¬ eleven timesÃ¢â¬âcaused his eventual death. As a result of his disturbing final moments, his death caused nationwide protests calling for justice, although some American citizens showed their ugly side. Moreover, amongst many insensitive and offensive comments from the side defending the officer, several counter-bywords were coined to counter the effects of GarnerÃ¢â¬â¢s martyrdom, such as: Ã¢â¬Å"Breathe Easy. DonÃ¢â¬â¢t Break the Law.Ã¢â¬ or the heinous Ã¢â¬Å"I Can BreatheÃ¢â¬ (Bloom). As a result, along with other similar misfortunate events, this reaction took discussions about race off the back burner (Police Brutality). Currently, major citiesÃ¢â¬âsuch as New York and Los AngelesÃ¢â¬âseem to be the hearths of police brutality. In March of 1991, the bea ting of Rodney King by white police officers sparked a violent series of riots in 1992, which some consider to be the first major race-riots since the 1960s. One major issue that comes up these events is the alienation of the Ã¢â¬Å"bad copsÃ¢â¬ from the Ã¢â¬Å"good copsÃ¢â¬ . Many feel as if, the Ã¢â¬Å"bad copsÃ¢â¬ never face justice for many
Wednesday, May 6, 2020
In this paper I will examine the relationship of a school psychologist and the relationship of his client and how boundaries were crossed when the school psychologist entered a sexual relationship with his minor client. To complete this assignment, the ethical dilemma will be discussed, the 14 steps in the ethical decision making process will be applied, further I will briefly discuss the importance of ethical decision making in professional psychology. Ethical Dilemma. We will write a custom essay sample on Ethical Decision Making Paper or any similar topic only for you Order Now A psychologist working in the Baltimore City Public School System with middle school students in the Promoting Respect Integrity Discipline Education (PRIDE) Program starts to develop sexual feelings toward one of the young male studentÃ¢â¬â¢s. At first the psychologist could resist his temptations for wanting to engage in sexual activities with the young man, but the more time he spent with the student the stronger his desires became. The psychologist finds ways to meet with the student alone and he builds a trusting relationship with him and his mother. He accomplishes this by offering to be a mentor/big brother to the student because the mother is a single parent. The mother was appreciative that the psychologist was spending time with her son, by helping him with his homework, taking him to the movies, and helping to purchase school supplies. The psychologist convinced the mother to allow him to give the boy a cell phone claiming that the boy and his mother could stay in contact because the mother worked overtime, and the child would be home alone. The mother agreed to this, not thinking there was anything to the relationship. The psychologist continues to buy his client gifts and take him out to dinner and to the movies. The school psychologist finds that the boy loves dogs and asks the boy if he wanted a job after-school and on the weekends walking his dogs, he convinced the boy by taking the job they could spend more time together. The boy tells his mother about the job and the mother agrees to this and finally the psychologist asks the mother if he could take the boy on a weekend camping trip, which the mother agrees. It was on the camping trip the psychologist expresses his feelings toward the boy and the boy shares his feelings toward the psychologist and he and the boy engage in sexual relations. The sexual relationship continues the rest of the school year and throughout the summer. When the new school year begins the psychologist is still engaging in sexual relations with the student, begins to develop feelings for another student and starts spending less time with the first young man, as a result of this the boy starts acting out in class, not doing his homework, failing his test, fighting with the other students, and he becomes aggressive toward the psychologist. As a result of the boyÃ¢â¬â¢s acting out behaviors a parent conference is scheduled, the boy reveals that he and the psychologist have been engaging in sexual relations for the past seven to eight months. A formal investigation is conducted and it comes out that the psychologist has been spending time with the young man outside of the school, the young man spent several nights at the psychologist home, the boy told how the psychologist took him to Delaware for a weekend trip when the mother thought the boy was staying the weekend with his grandmother. The psychologist even allowed the young man to drive his car on several occasions. When the psychologist was confronted with these allegations, he broke down and confessed that he and the young man were in love and that the sex was consensual. The psychologist was arrested, fired from his job, lost his license, his apartment, and he has to register as a child sex offender. When the information was released by the media several other young boyÃ¢â¬â¢s came forth from different schools stating that he had a sexual relationships with the psychologist as well. The young man and his mother had to relocate to another state, he and his mother are in family counseling with a female psychologist who works with youth who have been molested. Steps in Ethical Decision Making According to Pope and Vasquez (2007), there are 18 steps used in the ethical decision making process, and these steps serve as a guide for every professional psychologist. The steps are available to help the psychologist know when he or she must think through and know how to respond appropriately to an ethical dilemma, how to take responsibility for his or her actions to the response that he or she has made. These steps will also assist the psychologist in coming up with a way to see specific aspects of the situation, he or she will be able to consider both the negative and the positive consequences in which an individual could respond, and finally the steps will help the psychologist to develop different approaches to meet the needs of the client. The first 14 steps will be considered in this section as it relates to the role of the psychologist and what boundary issues are. 1) Identify the situation that requires ethical consideration and decision making. The psychologist has developed sexual feelings toward a young male client at the school in which he works. 2) Anticipate who will be affected by your decision. The parties that will be affected is the child, the mother, the psychologist, and any other students which he has had sexual relations with. 3) Figure out whom, if anyone is the client. The young boy is the client, as well as the other boyÃ¢â¬â¢s he molested. 4) Assess your relevant areas of competence, and of missing knowledge, skills, experience, or expertise in regards to the relevant aspects of this situation. The psychologist has engaged in this type of behavior before. When he started having these feelings for the client he should have referred the client to the social worker and worked with his other clients. 5) Review relevant formal ethical standards. The psychologist failed to abide by the code of ethics and the ethic codes are very clear about psychologist/client sexual relationships. The ethical standards are helpful in understanding the boundary issues in this particular situation. 6) Review relevant legal standards. In this situation the law states that an adult cannot take a minor across state lines without parental consent. It is illegal for an adult to have sex with a minor. 7) Review the relevant research and theory. The laws are very clear about sex with minors, and transporting minors across state lines. 8) Consider how, if at all, your personal feelings, biases, or self-interest might affect your ethical judgment and reasoning. In this situation the psychologist was moved by his feelings and lost sight of what he was suppose to be doing and that was helping his client deal with his issues as an emotional disturbed individual. His decision to engage in sexual relations with a minor will be frowned upon by his colleagues, society, and the school system. 9) Consider what effects, if any, that social, cultural, religious, or similar factors may have on the situation and on identifying ethical responses. The social, cultural, and religious sectors here disapprove of sexual relations with members of the same sex, and the law clearly states that sex with a minor is illegal, and it is not considered consensual when the child is under 18 years of age. 10) Consider consultation. The psychologist should have been in therapy himself because he needs someone that he can trust to help him resist the urge to have sex with a minor. 11) Develop alternative courses of action. The psychologist should have sought out an individual that he could confide in about his desire to have sex with young boys. He should have also removed himself from working with young boys if he knew that this was a weakness for him. 12) Evaluate the alternative courses of action. The worst possible impact that this situation has is the psychology will lose everything and go to jail. He also has caused harm to the young man which he was trusted to care for. The psychologist violated the trust of the mother, and corrupted the mind of the young man. 13) Try to adopt the perspective of each person who will be affected. The young man who was involved believed that the psychologist loved him; the mother believed that the psychologist really wanted to help her son, and the psychologist was just looking to satisfy his sexual urges of having sex with young men. 14) Decide what to do and then review or reconsider it. In this situation the right thing to do is not engage in sexual relations with a minor. Remove yourself from the equation and avoid working with young men if you know this is a weakness for you. The Importance of Ethical Decision Making In professional psychology ethical decision making is important because it helps to steer the psychologist in the right direction, helping him or her to avoid major pitfalls and getting into dilemmaÃ¢â¬â¢s that there is no good outcome. Every psychologist must understand that there are lives at stakes and each decision that he or she makes will have a negative or positive effect not only on him or her, and the client but also on all parties closely related to the client. Conclusion In conclusion the relationship between the school psychologist and the young male client who he had sexual relations with was analyzed. The psychologist violated the ethical codes and standards by engaging and acting on his sexual feelings toward a minor client. He further violated the trust of the young man and his mother who believed that the psychologist was helping the young man, but rather he created more harm than good. The steps in the ethical decision making process were applied and the importance of ethical decision making was discussed. How to cite Ethical Decision Making Paper, Papers
Saturday, May 2, 2020
Question: Discuss about the Australian Tax Law for Market Valuation. Answer: 1. Issue The information provided highlights the case about Hilary who receives offer from a particular newspaper so as to write her autobiography. Since she is a famous mountain climber, hence it was expected that this book would have commercial value and hence, the newspaper offered a total amount to the tune of $ 10,000 for the book and all rights associated with the same. Hilary accepts the offer and writes and book and realises $ 10,000 from the newspaper for the rights, $ 5,000 from Mitchell Library for the manuscript and $ 2,000 from the museum for the photographs of the expedition, In this light, the core issue is to determine whether the above sum of payments received by Hillary would be considered as income from personal exertion or not. Rule It is critical to distinguish capital receipts from revenue receipts to arrive at appropriate taxation treatment. While capital receipts arise from the liquidation or transfer of capital assets but revenue receipts typically arise from normal course of business or employment. The capital receipts are not taxable but any capital gains that are realised would be subject to Capital Gains Tax or CGT as per Section 10-5 (Woellner, 2013). However, the revenue receipts would be taxed as ordinary income under Section 6-5. In accordance for receipts to be recognised under income from personal exertion, it is pivotal that it should be either business activity or employment which is essentially repetitive in nature. It is noteworthy that isolated transactions with the intention of profit making also contribute to ordinary income (Barkoczy, 2015). In order to understand the classification of copyright as a capital asset or income from personal exertion, the discussion in the Brent v. Federal Commissioner of Taxation(1971) 125 CLR 418 is highly relevant. In the given case, there was an agreement between the appellant i.e. Mrs. Briggs with regards to narration of her stay with her husband who was involved in a famous robbery. She accepted one of such offers and thus narrated the story to a couple of journalists who then produced a story based on her account and gave her for modifications and suggestions if any. In lieu of the appellant indulging in story-telling to the journalists which spanned four five days, the appellant was made partial payments but the remaining instalments promised in the contract were never made (Krever Black, 2007). As a result, there was a dispute with the tax commissioner and hence the matter went to court where the central issue was to determine whether the proceeds would be capital or revenue in thi s case (Deutsch et. al., 2015). The court ruled that the given receipts were of capital nature. This is because the only contribution of appellant in the given case is with regards to the secret information in relation to her life spent with her husband, She disclosed these facts to the journalists and also authenticated the story by putting her signature on all pages is the relevant consideration for the newspaper to enter into a legal contract. The imperative aspect was giving of information with the remaining services that were offered in terms of any photographs, token etc. were incidental to the contract. Thus, due to the transfer of copyright and information, the income was earned and hence it was a capital transaction where an asset has been realised for cash. Thus, no income tax was levied on the payment received although the same was held subject to CGT (Sadiq et. al., 2015). Application In the given case, taking a cue from the decision in the Brent v. Federal Commissioner of Taxationcase, it is apparent that the local newspaper has approached Hilary not because of her superior writing skills as she has never written anything before. The real motive of the newspaper was to extract secret information about her personal life which except Hilary no one knew. Further, the copyright with regards to the book indicates that Hilary would not share this information with anyone else for the act of publishing. Thus, even though Hilary had indulged in writing the book, it is mere incidental and quite likely would have been modified by the newspaper before publishing. The real asset in the given case is the knowledge and secret information which Hilary had. Hence, by passing on the copyright to the newspaper, there is essentially a transfer of ownership of capital asset, The same can also be concluded about the income derived from photograph and manuscripts, Hilary is not engaged in the profession of writing or photography, hence the income is derived and not earned. Conclusion The total receipts of $ 17,000 would be termed as capital receipt which have effectively been derived and not earned and therefore would not be taxable as ordinary income. However, these would be subject of CGT in accordance with Section 10-5 of ITAA, 1997. (b) The answer in above case would not differ even if Hilary was driven by self-satisfaction instead of profit making intention. This is primarily because the commercial value of the writing, photograph and manuscript would not be derived on the basis of writing or photographic skills but on the basis of the copyrighted information she has about her personal life which she is sharing through the book and the photos (Barkoczy, 2015). 2. Issue The son approaches her mother for seeking financial help to the tune of $ 40,000 which he promised to repay after five years. The mothers intention while extending the financial help was only to help the son and hence she did not expect any interest payment in lieu and only required that principal be repaid. However, the son claimed that he would provide an interest of 5% pa. The total principal of $ 40,000 was repaid by the son before the scheduled five years. Repayment of principal happened after two years with an interest payment of $ 4,000 over and above the principal repayment of $ 40,000. $ 4,000 has been computed as 5% of the principal taken. The aim is to determine the tax treatment which would be extended to the payment received in reference to assessable income. Rule In accordance with Section 6(5) ITAA, 1997, interest payment is included in the taxable income and is assessable as it falls under the ambit of ordinary income. The following interest payments contribute to ordinary income (Woellner, 2013) Investment in any particular interest bearing security Operating a money lending business In order to distinguish a casual transaction with a full-fledged business, it is imperative to compare the character of the transaction and intent with the actual business transactions. If the isolated transaction is done in a business like manner, it can very well constitute a business. Additionally, it is imperative to note that the interest derived from a given transaction need not be paid directly but can also be paid on a lump sum basis to be included as part of the ordinary income (Sadiq et. al., 2015). Besides, as per TR 2005/13, the rules associated with classification of a payment as gift are enumerated below (Deutsch et. al., 2015). It is requisite that ownership must be transferred. The transfer made must be made voluntarily. Benefaction is the key driving force behind the transfer. There must not be expectation of any potential gains in return Application It is apparent in the given case, that the mother is not running a business of money lending. This is apparent from the non-commercial conduct while extending the loan which was extending without any collateral in the absence of any formal loan agreement and without any intention of earning interest income. Essentially, the incremental amount given as interest would amount to gift in this case because of the following reasons. The payment of $ 2000 has indeed been transferred to the mother. Even though the mother did not want any interest, but still the son voluntarily makes the payment. Clearly, the payment is driven by the mother son relation. By making the payment to the mother, the son has no expectations with regards to the future. Conclusion On the basis of the above discussion, it is apparent that the incremental amount over the loan repayment amounts to gift for the mother and would not contribute to assessable income of the mother. 3. Capital gain on a particular asset is the difference in value of the derived sales proceeds and the cost base of the given asset. For long term capital gains, there are two available methods available for deriving the net taxable capital gains namely discount method and indexation method (Barkoczy, 2015). In discount method, the long term capital gains are reduced by 50% and the remaining amount is subject to capital gains tax. This method can be availed only by taxpayers who are individuals. The indexation method is available to both individual taxpayers and companies. It relies on increasing the assets cost base using inflation figures and thus minimise the liability on account of capital gains (Woellner, 2013). Part a) It is known that property has been sold on March 1, 2015 for a consideration of $ 800,000 The total amount spent on construction is $ 60,000 while the valuation of land when house construction commenced was $ 90,000. The taxable component of capital gains in accordance with the two methods stated above is shown below. It is noteworthy that land was purchased in the pre-CGT era and hence no capital gains would be incurred on the sale of land (Sadiq et. al., 2015). Percentage share of value by house = (60000/(90000+60000))*100 = 40% Thus, sales proceeds from house which is subject to CGT = 40% of 800000 = $ 320,000 Capital gains = 320000 60000 = $ 240,000 Discount = (50/100)* 240,000 = $ 120,000 Hence, capital gains that would be levied CGT as per discount method = 240000 120000 = $ 120,000 Indexation Method CPI value in 1999 = 68.72 CPI value in 1986 = 43.2 Hence, indexation factor = 68.72/43.2 = 1.59 Hence, indexed construction cost of house = 60000*1.59 = $ 95,400 Taxable capital gains = 320000 95400 = $ 224,600 It is apparent from the calculation done by two methods that the discount method leads to a lower CGT liability and hence would be preferred by Scott. Part b) There has been a change in the customer who buys the property to Scotts daughter which hs resulted in the selling price being significantly lower at $ 200,000. As per Section 116-30(2), in cases where it is evident that the selling price is significantly lower than the existing market price, in such cases the capital gains would be computed by assuming the higher of these two prices as the sale price (ATO, 2015). As a result, the answer in this case would be the same as above. Part c) The owner of the property is a company and thus the only option available is indexed method (Deutsch et, al, 2015). As seen in part (a), the taxable capital gains in accordance with indexation method amount to $ 224,600. References ATO 2015, Why do you need a market valuation, Australian Taxation Office, Available online from https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Real-estate/Transferring-real-estate-to-family-or-friends/?page=3 (Accessed on August 22, 2016) Barkoczy, S. 2015. Australian tax casebook. CCH Publications, Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2015, Australian tax handbook 8th eds., Thomson Reuters, Pymont Krever, R Black, C 2007, Australian taxation law cases 2007, 4th eds., Thomson ATP. Pyrmont, N.S.W Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2015 ,Principles of Taxation Law 2015,8th eds., Thomson Reuters, Pymont Woellner, R 2013, Australian taxation law 2012, 6th eds., CCH Australia, North Ryde
Monday, March 23, 2020
Time To Change With Time Time To Change With Time Change starts when someone sees the next step. ~William Drayton Native Americans are trying to take that next step. For the past 100 years Americans have stolen their sacred names and used them for mascots of high school, college, and professional sports teams. The National Education Association is one of the first to step to the plate by passing, Article I-41, which advises use of Prejudicial Terms and Symbols The National Education Association deplores prejudice based on race, ethnicity, religion, sexual orientation, gender, age, disability, size, marital status, or economic status and rejects the use of names, symbols, caricatures, emblems, logos, and mascots that promote such prejudice. (92,94) By having these practices they believe the rights of Native Americans are protected. Native American Mascots in sports need to change to protect and uphold the rights that are granted to them from the constitution. If we started all over before any names were made and altered these names towards other races how would people react? Lets take the Cleveland Indians for example. What would happen if we had used the Jews, Blacks or Chinese as this political cartoon suggests. Every race involved would have been in an uproar when the caricature came out. They would feel that their constitutional rights were being ignored. But, when Chief Wahoo of the Cleveland Indians, runs about drunkenly at baseball games1 they feel that it is ok to disregards the Indian name, heritage, and ritual. Taking in the psychological considerations for the Native Americans dehumanization, as the word implies, is a psychological process that reduces a person or group to a sub-human level. One way in which this process is deployed is by suggesting the subject of the dehumanization is like an animal. Because animals of various types and Indians related mascots are those most frequently used, it can be observed that this practi ce places Native Peoples on a par with wild beasts.2 The people or person who decided to use the name the Indians was not thinking of the long-term controversy it was going to cause. As a group of professional mental health providers, we are in agreement that using images of American Indians as mascots?is damaging to the self-identity, self-concept and self-esteem of our people. These names might seem powerful and forceful but in the long run they have put a culture down and made the fell less of a person. Not only using the name of Indian is wrong but using Redskin is also degrading. The Washington Redskins have used the name redskins for the last 67 years, and maybe the sports fans have just been accustom to the word. Maybe they should just learn what the word means. Merriam Webster's Collegiate Dictionary defines the word redskins in the following manner: American Indian, usually taken to be offensive. The word originated in the 1600's when bounty hunters exchanged the dead bodies of Native women, children and men for money. Since the bodies were too much trouble to transport, the bounty hunters started skinning their victims and exchanging the skins for money. Thus the term redskins were invented. The unified voice of American Indians has been effective. Most recently, a federal trademark panel ruled to revoke the Washington Redskins' federal trademark protection, because the trademark was considered disparaging to the American Indian people?3 When the Redskins have to change their name maybe they will think about the Yellowskins. Since most of the population is Caucasian why couldn't we have the name changed. If we have been using the Redskins, which degrade the American Indians, while we don't think so, why shouldn't we use the Washington Yellowskins? This change would not only cause uproar in society, but may even cause a major boycott. But why should this change of name cause a boycott? Because Americans only care about one person and that is themselves. Americans believe in protecting their own constitutional and or civil rights, not to help smaller minorities. Lame Deer hits the nail on the head when he states Desire killed that man, as desire has killed many before and after him. If this earth should ever be destroyed, it will be by desire, by lust of pleasure
Friday, March 6, 2020
Political Morality Essays - American Political Philosophy Political Morality topic: American History- Winthrop, Hutchinson Political Morality In Webster's dictionary, morality is defined as "principles of right and wrong in conduct; ethics." The principles of morality have countless times evolved over the ages. In earlier times, death was an easy penalty for many crimes. These crimes today are considered minor and are penalized with a slap on the hand. Is this considered wrong? Who is the correct authority to consult on what is right or wrong? In today's society, two major factors concern how the way members of society act and behave. The first is our national government. Members of our government in positions of authority decide everything in our lives in the form of laws which determine our behavior. One of the most important documents written by our government is the Declaration of Independence. The monarchy was taking away power from the colonists and putting more demands on. In return, the colonists declared their freedom from their tyrant. In this document, it states, "All men are created equal; that they are endowed by their creator with certain unalienable rights; that among these are life, liberty, and the pursuit of happiness." The great men who wrote this down had a strong sense of morals. They believed that men were given rights by God that no one could take away. This is essential to the issue of morality because it determines the rights- that are agreed upon all- are wrong. This brings us to religion. Religion is a major contributor to how we think and act because it mirrors our beliefs in what we hold as right or wrong. An example of this is the native tribes of africa and South America where a number of tribes practice cannibalism. While this is considered a sin in most christian religions, the tribes have evolved into cannibalism as a way to survive in life and have no objections to their eating habits. The problem arises when the line between government and religion is crossed. While religion does not have to power to punish one physically, but rather soulfully of one has sinned. The government has the power to sentence punishment, yet should have no power concerning God. Many different religions have evolved all over the world and in the process, have people have been prosecuted in their faith. The first settlers in the new world came here to avoid prosecution from the powerful church/government of that time. Specifically, the Church of England headed by the king. Puritan leaders led their followers to a place where they could express their religion with no fear of other faiths. One such leader was John Winthrop. John Winthrop was a powerful Puritan governor in the colony of Massachusetts Bay. He believed that this was a calling from God for him to lead the new religious experiment-a covenant with God to built a model for mankind. "We shall be a city upon the hill." declared Winthrop. As governor Winthrop held considerable power. He distrusted the commoners and thought democracy was the "meanest and worst" forms of government. Anyone who brought trouble or had indifferent thought were severely punished to "save their soul." As one of his extensions of his powers he banished Roger Williams, a popular Salem minister with radical ideas and an unrestrained tongue, and Mistress Anne Hutchinson, A strong willed women who challenged the authority of the clergy by stating the truly saved need not bother to obey the laws of God or man. Several problems arise throughout this banishment. I am for a democratic society in which one can express his or her thoughts without the fear of prosecution. They did not have the luxury of this. The need for the expressment of ideas is essential for a growing environment. If no growth is made, then expansion of the community is halted to a standstill. The limit of new idea's must have a point, though. In recent news, the Unabomber has issued a ultimanium with his manuscript. In the past, such a request would have been rediculous. In his manuscript he expresses his view on the evils of technology. While a citizen is entitled to free speech and press, threatening murder is not such an option.