Sunday, May 24, 2020
Why Prostitution Should Be Legalized - 1411 Words
Why Prostitution should be legalized We hear about it in the news almost daily; sex workers were using Craigslist to post ads in the (former) erotic service section, others are soliciting on Back Page. Human trafficking rings are being discovered all throughout the United States. Massage parlors are being used as a front for housing prostitution. Whether we want to address it or not, this is a prevalent social issue in our society today. Researchers Christine Harcourt, PhD, Research Fellow for the National Centre in HIV Epidemiology Clinical Research at the University of New South Wales, and Basil Donovan, MD, Professor of Sexual Health at National Centre in HIV Epidemiology and Clinical Research of the University of New South Wales, have even identified up to twenty-five different setting types of sex work. Hilary L. Surratt a PhD of Associate Scientist for the Center for Drug and Alcohol Studies at the University of Delaware, wrote: In contrast to popular thinking, female sex work ers are an extremely heterogeneous population. They are situated in a myriad of social and environmental contextsâ⬠Past and current studies suggest that there are many different types of female sex workers, including call girls and escorts working in the upper echelons of the sex industry, in-house sex workers working in parlors or brothels, street-walkers who sell sex for money through sidewalk solicitations, part-timers who supplement their incomes with sex-for-pay, andShow MoreRelatedThe Pros And Cons Of Prostitution767 Words à |à 4 Pagesthem. Prostitutes are members of society as well and so they should also be given the same as everyone else. Yes, a prostituteââ¬â¢s idea of doing what is best is selling their body, but it is just that, their body. They have every right to what is theirs and so how can that be considered an illegal act? A women named Margo St. James put forward The American Prostitutes Rights Movement. This movements goal was to decriminalize prostitution and free women in their sexual roles. The union of women recognizedRead More Prostitution Should Be Legalized in Our Society1260 Words à |à 5 PagesHow about prostitute? Although some people might think that prostitution is dirty job, prostitution is also one of the important jobs which are composing our society. Devaluation on prostitute recognition should be changed. This essay deals with reasons why prostitution should be allowed and what are the advantages of prostitution. First reason that prostitution should be legalized is for womenââ¬â¢s right. As upper mentioned, prostitution is a kind of occupations. According to research among the womenRead MoreShould Prostitution Be Legalized?1406 Words à |à 6 PagesProstitution is one of the largest controversial issue facing the United States. The definition of prostitution, according to Merriam-Websterââ¬â¢s Dictionary, is the act or practice of engaging in sexual relations especially for the money. Prostitution has been constantly bashed by the media and is currently legal in only one state. In this state, only one county has banned prostitution. Why is it illegal? What is wrong with prostitution that has made it illegal? These are the important questions thatRead More Prostitution Should be Legalized Essay560 Words à |à 3 PagesProstitution Should be Legalized I think that prostitution should be legalized because it is no different than any other service that we pay to receive. Besides, there are far more serious crimes that require the full attention of our police force than prostitution; therefore, policing it is a costly waste of time and police resources. Furthermore, prostitution is already legal in Singapore, Denmark, and a part of the United States as well. In this Essay, I will discuss these ideas;Read MoreShould Prostitution Be Legalized? Essay724 Words à |à 3 PagesShould prostitution be legalized? There are many reasons why prostitution should be legalized because it will have many positive effects. Legalizing prostitution would reduce crime, improve public health, increase tax revenue, help people out of poverty, get prostitutes off the streets, and allow adults to make their own choices. People say that prostitution is a victimless crime, especially in the 11 Nevada counties where it remains legal. There are wa ys that prostitution can be fixed to help theRead MoreShould Prostitution Be Legalized?1725 Words à |à 7 PagesProstitution Should Be Legalized Some say prostitution is the world s oldest profession. Yet, only a small percentage of the worldââ¬â¢s government allows it. The legalization of prostitution is a very controversial topic due to many peopleââ¬â¢s moral beliefs. Prostitutes all over the world are treated as outcasts. A reason for people to be against prostitution could be due to their religious beliefs, moral standpoints, or lack of knowledge over the subject. Many religions state that sex outside of marriageRead MoreProstitution : Prostitution And Prostitution1169 Words à |à 5 PagesProstitution is illegal in the United States, except for some counties in Nevada. However, prostitution is in most part of the United States, despite the fact that it has been legalized. Prostitution is an act whereby, one sells his/her body for sex. In the United States, Prostitution is divided into three broad categories; street, escort, and brothel prostitution. Brothel prostitution takes place in brothel houses, which are h ouses where prostitutes can sell sexual services. This kind of prostitutionRead MoreAdvantages of Legalizing Prostitution1749 Words à |à 7 PagesProstitution is known as the oldest profession and has been around for millenniums, dating back to Roman, Byzantine, Greek and Egyptian empires (Baldwin, 2004). The ancient cultures of those empires dealt with the needs of the group and consequently developed protocols for dealing with sexual relations that have propagated throughout time to the modern era. As a result, prostitution is prominent in society today. When analyzing the sex trade, the factors of cultural precedence, philosophy, religionRead MoreThree Reasons Why Prostituiton Should Not Be Leagalized in China1758 Words à |à 7 Pagesãâ¬â¬Ã£â¬â¬ As one of the oldest jobs, prostitution has a long history to be repeatedly decriminalized and internalized by different countries. In Sumerian Records, the earliest record established in 2400 BC, prostitution had been legalize d and supported by government. Same as most countries in this era, government founded brothels established in ancient China, ancient Greece, ancient Roman and so on. Codex Theodosianus established in 438 AD, legalized prostitution and at the same time, asking for taxesRead MoreShould Prostitution Be Legalized?1596 Words à |à 7 PagesProstitution is known to be one of the oldest professions in history, although it is now illegal. ââ¬Å"In the United States, prostitution was at best sporadically controlled until passage of the federal Mann Act (1910), which prohibited interstate transportation of women for ââ¬Å"immoral purposes.â⬠ââ¬Å" (Jenkins) If caught in the act of buying or selling sex, there is a tremendous price to pay and a great amount of time to be sent to jail and convicted for the activity. If they legalized prostitution it would
Sunday, May 17, 2020
A Particular Leadership and Character Building Experience
A particular leadership and character building experience I would like to highlight is my 5-year participation in the Southwestern Company Sales Program while in college from age 16 through 20. As Independent Dealer and Student Manager, I successfully surmounted the obstacles distinctive of the program such as selling door to door; organizing my own business; working at least 75 hr. a week every week of the summer; recruiting, training and motivating my own team; and, at the same time, overcoming the language and cultural barriers. The obstacles I had to face at the age of eighteen were so difficult that very few people in the company thought I would overcome them. But, I proved them wrong, and in recognition of my achievements, I received awards such as: the ââ¬Å"Sizzlers Trip Awardâ⬠, granted to student dealers with high level of sales during all summer; the ââ¬Å"I Wanna Win Awardâ⬠, won as a result of the level of sales during the last two weeks of the summer; ââ¬Å "The Presidents Recommendation Awardâ⬠, won for recruiting, motivating and training the largest Mexican Group in the 100 plus Companyà ´s at age 19; further awards such as ââ¬Å"The Salesman Ship Awardâ⬠, ââ¬Å"The Gold Seal Awardâ⬠, membership in ââ¬Å"The Presidents Clubâ⬠and other recognitions. The experience of selecting, training and organizing the group in Mexico and preparing them to travel and work for a summer in the U.S. was very challenging. I had to organize meetings with more than a hundred university students, interview themShow MoreRelatedThe Five Dysfunctions Of A Team: A Leadership Fable By1395 Words à |à 6 Pages The Five Dysfunctions of a Team: A Leadership Fable by Patrick Lencioni is a realistic fictional story that focuses on a real-world scenario focused on the importance of team building skills. In the story, a relatively young, yet successful company recruited a new CEO. Recently the company was falling into decline, apparently by the dysfunctions of the executive team. The story followed the CEO in her efforts to unite the team in an attempt to encourage increased productivity and most importantlyRead MoreSelf Assessment And Critical Reflection1320 Words à |à 6 Pagesthings through my work experience that will not only provide me with valuable, transferrable, resume skills, but also skills such as character growth due to the challenges Iââ¬â¢ve faced in my work positions. Through self-assessment and critical reflection, I can truly appreciate some of the undervalued tools Iââ¬â¢ve acquired through my work experience. Iââ¬â¢ve learned that character consists of learned behavior, and you can build it throughout your life. The wonderful thing about character is that it is one ofRead MoreHow Technology Is The Future State Of Health Information Management1591 Words à |à 7 Pagesbeen a satisfying experience for me to formulate a plan, allocate resources, and take charge of the change process. Additionally, it has been a welcomed challenge to g enerate enthusiasm for change by sharing my ideas and vision and acting as role model. Technology is the future and learning to adapt to changes and challenges in a field that is being shaped by technology is critical to stay relevant in my field. Conclusion Iââ¬â¢ve learned many things through my work experience that will not onlyRead MorePresidents Of Washington And Lincoln1389 Words à |à 6 PagesEvery four years, for decades and decades, U.S. citizens have been faced with the challenge of deciding which presidential candidate theyââ¬â¢ll vote for. Sometimes presidents with severe deficiencies in character have been elected, sometimes others lacking leadership skills and the ability to tackle the problems and difficulties posed by the presidency. However, there have also been some presidents who, though not without their flaws, have remained as a model of an ideal president to many people. WashingtonRead MoreEssay on My Leadership Philosophy for Student Leadership1009 Words à |à 5 Pagesneed. This type of leadership is typically known as ââ¬Å"situational leadership,â⬠where the key concept is every situation is different, so each situation requires a specific, unique leader. For a person to be a great leader, one do es not have to necessarily assume a ââ¬Å"bossyâ⬠persona, which is stereotypically characterized with all leaders, but being a leader based on listening. Being this background leader is known to many as, ââ¬Å"servant leadership.â⬠Servant and situational leadership is how I can characterizeRead MoreAnalysis Of Resilient Leaders1353 Words à |à 6 Pages Resilient Leaders Christine Bowman, Terrance Beard, Katharine Balich, Eduardo Barnet, Andrew Beasley Liberty University Resilient Leaders Organizations and their leadership teams collectively, must possess the means of making a major impact on many consumer markets around the world. Regardless of the size, these two elements set the tone for many consumer lifestyles. For organizations and leaders being in sync with one another, they must form a bond that encompasses their abilityRead MoreThe Mission Of Siena Heights University1083 Words à |à 5 Pages). The concepts of leadership, ââ¬Å"to assist people to become more competent, purposeful, and ethical,â⬠(Mission and vision, n.d.), fit within the mission of Siena Heights University because the institution fosters the growth of leaders by incorporating skills outside of the classroom. Educators have long known that a significant portion of student learning in college occurs outside the classroom and that faculty-student interaction is an important part of the college experience. (Cox, B. E., OrehovecRead MoreImproving The Noncommissioned Officers Leadership1443 Words à |à 6 PagesImproving the Noncommissioned Officers Leadership Since birth, there is an exposition of the human being to different types of Leadership. From mother emanates a sort of gentle Leadership, where she is constantly protecting her offspring, and preventing it from danger. She is capable of precluding her offspring from getting harm or maybe having singular experiences just to make it feel safe. The mother will support her offspring on each decision they make, even the dumbest ones. From fatherRead MoreReflection Paper On Leadership1552 Words à |à 7 PagesMy first lesson in leadership was immediately after my start in the military. As a brand-new lieutenant, I had been assigned a relatively-new airman who was popular with the members of the unit, but with a less-than-stellar track record. Prior to that assignment, I thought leadership was easy. Eventually, I had to make a very difficult and equally out-of-favor leadership recommendation. The squadron commander stood by me, advising but allowing me the freedom to choose make the r ight, and most ethicalRead MoreThe Model Of Emergent Leadership959 Words à |à 4 PagesBielski: The Model of Emergent Leadership Have you ever been in a situation where you had to take charge, and take on leadership roles in a short period of time? Some people may say that not everyone can be leader. Some also believe that leaders are born with the necessary qualities, which make them successful as a leader. Others believe that leadership, like many other character traits, can be learned and developed through life. The debate depends on how you define leadership, if you ask me. A leader
Thursday, May 14, 2020
Chaucer Opens His Poem - Free Essay Example
Sample details Pages: 7 Words: 2158 Downloads: 6 Date added: 2019/07/29 Category Literature Essay Level High school Tags: Canterbury Tales Essay Did you like this example? The Canterbury Tales by Geoffrey Chaucer is a satire written about the corruption of the citizens, specifically the clergy, during fourteenth-century England. Chaucer opens his poem with a General Prologue, in which he introduces thirty pilgrims, including Chaucer the Pilgrim, who represent every social class, except royalty and serfs, and their pilgrimage from the Tabard Inn in Southwark to Saint Thomas Beckets shrine in Canterbury. Before they depart from the Tabard Inn, the Host of the Inn, Harry Bailly, proposes a tale-telling contest to prevent bordom on a journey that will take several weeks. The rules for the contest are simple: Each pilgrim must tell two tales on the way to the shrine and two tales on the return for a total of four tales. Whoever tells the most entertaining and moral tale will win the prize of a meal at the Tabard Inn courtesy of the other pilgrims when they return. Baillys tale-telling contest helps develop Chaucers use of frame narrative. The outer frame of the story is the pilgrimage to Canterbury while the inner frame is the pilgrims tales. The Canterbury Tales was intended to have had 120 individual tales within one overarching story, but Chaucer died before he could finish, completing only twenty-two tales and two fragmented tales. Geoffrey Chaucers The Canterbury Tales is still studied today because of his uncanny ability to match tale to teller, a quality which is demonstrated in the first to tell a tale, the Knight. Donââ¬â¢t waste time! Our writers will create an original "Chaucer Opens His Poem" essay for you Create order The first pilgrim Chaucer introduces in the General Prologue is the noble and strong Knight, one of the few characters Chaucer does not satirize because The Knight is often called one of the ?ideal pilgrims (Calabrese 2). In his description of the Knight, Chaucer describes the fifteen mortal battles [in which] he had been (GP 4), which Chaucer dwells upon at length . . . before relating a single detail of his appearance (Martin 54). Chaucer purposefully focuses on the Knights achievements, rather than his physical appearance, because the Knights actions and achievements enable the reader to develop a picture in his or her mind of the Knights true appearance without being told. Chaucer mentions only He wore a fustian tunic stained and dark / With smudges where his armour left mark; / Just home from service, he had joined our ranks (GP 5). This short descriptor highlights the Knights dedication and strong faith because he joins the pilgrimage directly from a battle. The Knights character is described in much detail, exemplifying Truth, honour, generousness and courtesy (4). The Knights noble qualities are described in order to demonstrate that the way in which the Knights portrait contrasts to those of the other pilgrims is in its focus on moral attributes rather than on physical appearance (Rossignol 198). The Knights noble personality is representative of the nobility of his profession as a knight. During the fourteenth century, knights were depicted as mounted warriors, covered in armor, wielding their swords and lances. However, being a knight required many years of dedication and training, not only in warrior skills but also in nobility skills. The process of becoming a knight started when a young boy reached the age of about seven, when he became a page. The page then gained more skill and became a squire, who, when he reached the age of twenty-one, was dubbed a knight by a royal or a high ranking knight. During training, he learned to fight properly, be noble and just, which included Christian values. However, not anybody could become a knight; a candidate for knighthood had to possess monetary means because being a knight came with its expenses. A knight had to pay for armor, weapons, and servants, all costing valuable money, but one of the greatest expenses was good war horses [that] could cost over 100 (Calabrese 7). The high cost meant only a noble could be a knight; therefore, Chaucers knight must be in the nobility. A main aspect of knighthood was religion. During the fourteenth century, many of the knights fought in the Crusades against the Muslims for control over the Holy Lands. Many knights believed they were soldiers of Christ (8) who stopped at nothing to achieve their goal of spreading Christianity. Others used the Crusades as an outlet of violence and left a trail of destruction. Chaucers Knight, who participated in many Crusades, is believed to have had good intentions which lead readers to believe the Crusading spirit was still alive (10). Based on the importance o f knights in medieval society, readers can infer that the Knight is a chivalrous, well-respected, wealthy noble, who fought in many Crusades, aspects that will be represented in the Knights Tale. As the first pilgrim to tell a tale, the Knight opens the contest with a chivalric romance about two Greek princes, Arcite and Palamon, and their quest for the love of the fair and beautiful Emily. Tales of adventuring knights, love and courtly manners made chivalric romance popular among the aristocracy in fourteenth-century England. The themes of nobility, love, suffering, valor and courtesy (Rossignol 201) were common themes in the literature and the lives of the upper class. The Knight, inspired by the tales he heard, uses his influence to demonstrate to the other pilgrims how to live by the chivalric code of honor (203). As Knight is inspired by tales of chivilaric romance, Chaucer is inspired by Boccaccios Teseida delle nozze dEmelia. The Teseida by the Italian writer Boccaccio was written about 1340, approximately fifty years before Chaucer wrote The Canterbury Tales. The two poems consist of the same characters, themes, and main plots points. The original poem of Palamon and Arcite included about 10,000 lines, causing Chaucer to make the changes and [reduce] the immense length of the Teseida to roughly a quarter of its size (Salter 155). Chaucer rewrote Boccaccios poem not only to shorten it but also to create changes in order to reflect medieval life. Chaucer made Arcite and Palamon imitate knightly figures, dress in medieval clothing, and compete in the medieval activities such as tournaments, all of which were not present during Ancient Greece. Even the language that Arcite and Palamon use is realistically depicting the virile, masculine medieval world in which [the Knight] lived (Stevens 134). By having Arcite and Palamon represent noble, fierce and strong knights, the reflection of the Knights character is able to shine through them. The different depictions of battle, whether between the Athenians and the Thebans or Palamon and Arcite, reflect the Crusades in which the Knight participated. His fierceness in battle is shown through comparing the Greek princes to animal. Chaucer describes Palamon as a lion fighting-mad with rage, / Arcite a cruel tiger (KnT 47). The battles throughout the poem not only showcase the Knight in battle but also reveal to the readers the Knights opinion on war. The Knight has experienced many of the joys, as well the horrific devastation war can bring. Michael A. Calabrese states that The Knights Tale is a reflection of the Knights Crusades because the poem suggests that battle and violence sometimes bring success, . . . but sometimes violence brings disaster (12). Arcite and Palamon show the Knights noblity in action, but they unveil his character as a well-rounded chivalrous person. Palamon is made to represent the purer motives, (Stevens 154) while Arcite represents the worldly man of action (154). A knight in medieval society needs to represent the noble and passionate values of Palamon while also having the determined and just values of Arcite. By having both of their personalities, Chaucer creates the idealistic knight. Chaucer not only changes Boccaccios work to reflect the knight in medieval life but also adds Boethius philosophical ideas from Consolation of Philosophy in order to create more philosophical themes in The Knights Tale (Salter 159). As Chaucer began to translate Boethius Consolation of Philosophy into Middle English, he realized that with a few small changes, he would be able to apply Boethius ideas to the theme of suffering in The Knights Tale. However, as Salter notes, even the smallest change is full of significance (158). This small change is shown through Chaucers emphasis on the causes and effect of human suffering, a theme not prominent in Teseida. Both Arcite and Palamon experience suffering and pain when they are imprisoned and not able to express their love to Emily. A new depth to suffering is explored after Arcite is freed from prison but banned from staying in Athens and seeing his dear Emily. He becomes so distraught that There never was a man so woe-begone, / Nor is, nor shall be while the the world goes on (Chaucer, KnT 39). Arcite cannot imagine suffering becoming worse, but it does so after Arcite dies and Palamon and Emily must learn to live with his death although Passing all in weeping, Emil y / was the most sorrowful of the company (80). The sorrow they feel only strengthens, but at his speech at the end of the poem, Duke Theseus puts into words the underlying theme of suffering. He states, ?For every man will parish, king and page, / / For all must die and there is none comes back (84). Suffering and death are all around the heroes, who cannot escape it, but he also states, ?that after grief there should be bliss (85). Theseus words relate directly to the Boethian philosophy that change (including death) is a necessary feature of universe, and that the two people who are left behind should stop mourning over what they cannot change and make the best of what is left to them (Rossignol 203). Emily and Palamon follow this advice, and The Knights Tale concludes with the couple married. The theme of suffering is present in the Knights life through the countless battles he fought through. However, the Knight cannot dwell on the misery and destruction of the past; he must accept them and continue his life trying to find ne w joys. Chaucer also uses Boethius philosophies with the use of religion. The Boethian idea that the course of ones life is determined by fate is another prominent theme, but Chaucer easily incorporates it with his use of the pagan gods of Venus, the goddess of love, and Mars, the god of war. When Arcite and Palamon are preparing for the tournament to win Emilys love, they pray at the temples of Mars and Venus, respectively. As their prayers are heard, Immediately an uproar was begun / Over this granted boon in Heaven above (Chaucer, KnT 68), between Venus, sponsored by forces quite as deadly as those appropriate to Mars (Salter 175) and Mars, who operates without pain for humanity (175). The dispute is resolved when Saturn decides Venus will win. The decision of the gods has a fatal effect on Arcite as Venus is responsible for sending an infernal fury to cause Arcitas horse to throw him (176). Arcites winning of the tournament has no effect on his fate because the will of the gods trumps the actions of the characters. This ruthlessness of divine determina tion (177) is included not merely to feature the theme of fate but also to create a Christian theme in The Knights Tale. Christianity was very important to medieval knights, so elements of Christianity are prevalent in The Knights Tale. The critic Carl Curtis believes that the Tale highlights the faults in pagan gods because although Arcite is an honest and just man; the rivalry between the gods, not his own actions, is the cause of his downfall. The Tale is meant to show that noble people, deserve better gods (par. 28), with the better gods being the Christian God. Although Christianity did not exist during the time of the ancient Greeks, readers can infer Chaucer was referring to the Christian God by the use of Biblical references throughout the Tale. One of the earliest examples of a Biblical analogy occurs when Palamon and Arcite first see Emily from their prison cell as Arcite declares, ?The freshness of her beauty strikes me dead (Chaucer, KnT 33). The scene has uncanny resemblance to the scene when David first sees Bathsheba in the the Second Book of Samuel in the Bible. Both David and Arcite look down from on high at a women below them whose beauty fully captivates them and yet who is completely ignorant of their gaze (Curtis par. 4). Their love for the woman they desire leads to both of their downfalls. Chaucer makes another Biblical reference when he has Saturn say, I slew Samson when he shook the pillar (KnT 69). The mentioning of Samson from the Book of Judges in the Bible suggests that the pagan gods have control over fate, but Chaucer included the Biblical reference to have the readers ponder their own religion and their own merciful and loving Christian God compared to the pagan gods often violent and controlling outbreaks. References to Biblical text coincide with the Knight as the speaker of the Tale. The Knight is a devout Christian, so any tale the Knight tells will predictably include a religious aspect. Chaucer is able to represent many aspects of the Knights character through the use of chivalric and romantic elements throughout The Knights Tale.
Wednesday, May 6, 2020
Analysis Of The Poem We Wear The Mask By Paul Laurence...
Hiding Emotions for Survival Everybody has experienced emotions. Everyone at one point or another in life have hid from emotions; by putting on a false expression to mask the feeling of embarrassment, shame, pain or fear. Like the saying goes, ââ¬Å"Donââ¬â¢t judge a book by its coverâ⬠by Bo Diddley. Donââ¬â¢t assume the happy, jubilant, joyous expressions that someone is expressing is real. Emotions are part of everyday life, but not everyone feels the need to express themselves honestly. In the poem ââ¬Å"We Wear the Maskâ⬠by Paul Laurence Dunbar, the mask symbolizes the imaginary wall slaves hide behind for survival. Although, the slaves are unhappy, they feel the need to smile and act accordingly. The military teaches their men and women how to keep their emotions under control; to prepare them for combat, possible capture, or the loss of a soldier. Although hiding emotions and expressions may sound brutal, being expressionless is necessary in order to survive. In the 19th Century, men who went to war were not prepared for the horrors of death. Most went to fight for their country, however, they were not prepared for the outcome and failed to see that war brings death, injuries, and psychological upset. Many men sat down their guns and gave up; hoping for a surrender. Today the military trains their men to be mentally prepared for the upsets of war. PST or Psychological Skills Training is common in just about all military training forums. This training is to help the men andShow MoreRelated Analysis of We Wear the Mask by Paul Laurence Dunbar Essay1345 Words à |à 6 PagesAnalysis of We Wear the Mask by Paul Laurence Dunbar ââ¬Å"We Wear the Maskâ⬠by Paul Laurence Dunbar is a renowned piece of literature that has been the subject of various literary criticisms over the years. Because of the poemââ¬â¢s indirectness and generalized ambiguity, the interpretation of the ââ¬Å"weâ⬠that wears the ââ¬Å"maskâ⬠and why they do so is left unanimously undisclosed. It is up to the interpreter and the support given by the interpreter to produce a valid representation of the meaning thatRead MoreThe Language of the Black Condition and All Conditions: Paul Laurence Dunbarââ¬â¢s ââ¬Å"We Wear the Maskâ⬠984 Words à |à 4 PagesPaul Laurence Dunbarââ¬â¢s poem, ââ¬Å"We Wear The Maskâ⬠cleverly talks of the black condition in a language so universal that it could apply to any race of people that tries to hide their emotions from the world in order to survive. Dunbar argues for the reality of the black manââ¬â¢s plight in America, the black mans struggle for equality in the world, and the struggle for peace within. These are circumstances of the poetââ¬â¢s life that influenced his writing of the poem. PARAGRAPH 2: Background informationRead MoreEssay about We Wear the Mask 1518 Words à |à 7 PagesPaul Laurence Dunbar, dispatches the cold troubles of African Americans in the lyrical poem, We Wear the Mask. In this poem, Dunbar links imagery, rhythm, rhyme, and word choice to in order to institute a connection to the reader. From reading the poem, one can infer that Mr. Dunbar is speaking in general, of the misery that many people keep concealed under a grin that they wear very well. But if one were to go further and take the time to research Mr. Dunbarââ¬â¢s selection of this piece and the eraRead MoreShadows On The Skin : A Study Of Dually Randall And Paul Laurence Dunbar957 Words à |à 4 PagesStudy of Dually Randall and Paul Laurence Dunbar Dually Randall and Paul Laurence Dunbar are two African American writers living during the early twentieth century. These men did not know each other, however, they both encountered the same hardship of being an African American living before the civil rights movement. Both men use poems that emphasize sound, structure and imagery to express what they experienced during that harsh time. A careful analysis of ââ¬Å"We Wear the Maskâ⬠and ââ¬Å"Ballad of Birminghamâ⬠Read MoreWe Wear The Mask By Paul Laurence Dunbar925 Words à |à 4 PagesCaptivating many readers since 1895, Paul Laurence Dunbarââ¬â¢s spectacular poem, We Wear the Mask, contains a central valid argumentative point of which many disagree. Many critics believe that Dunbar was particularly writing to slaves or to African Americans who had experienced racism as if this race of people are the only ones who put on masks in front of others. However, Dunbarââ¬â¢s poems should be seen as one written for a universal audience because the poem can apply to anyone who has ever feltRead MoreI m Nobody ! Who Are You?1197 Words à |à 5 Pageswhat the poet is listening and to share what the poet is going through. The two poems ââ¬Å"Iââ¬â¢m Nobody! Who are You?â⬠by Emily Dickinson, and ââ¬Å"We Wear the Maskâ⬠by Paul Laurence Dunbar are two classical works of poetry. While Dunbar shares agonizing experience of an entire community, Dickinson shares her thoughts about individual characteristic and personality; in fact, she cleverly wins the case of an introvert. Both these poems are independent of each other in terms of thought as well as from literary perspectiveRead MoreAnalysis Of Paul Laurence Dunbar s The Elevator Boy Poet 1654 Words à |à 7 Pageswas born. Paul Laurence Dunbar was one of the first African American poets to gain national recognition. (poets) Dunbar graduated high school around the time where racial discrimination was at itââ¬â¢s all time high, so they were not many jobs for the African American race. Due to the lack of occupation Dunbar was forced to be an elevator operator in a Dayton hotel. Although the circumstances were difficult it did not stop Dunbar from succeeding. While working as an elevator operator, Dunbar was ableRead MoreMaya Angelouââ¬â¢s Unique Self Essay2562 Words à |à 11 Pagesand answered there. Heroes and bogey men, values and dislikes, are first encountered and labeled in that early environment. In later years they change faces, places, and maybe races, tactics, intensities and goals, but beneath those penetrable masks they wear forever the stocking-capped faces of childhood (Angelou, 2009, p.20). In Maya Angelouââ¬â¢s autobiography, I Know Why The Caged Bird Sings, she recounts her early years as a young girl growing up in Stamps, Arkansas who faces displacement, trauma
The Gas Of Houston Natural Gas - 1953 Words
Enron was formed through the merger of Houston Natural Gas of Houston (HNG), Texas and InterNorth. Houston natural gas covered the Florida and California market, their pipelines running from east to west and InterNorth catered the Iowa and Minnesota market, their pipelines running from north to south. HNG was formed in 1920, providing gas to retail customers in Houston. The company sold its retail gas business in 1920 and ventured into the gas exploration and production business. In the year 1984, HNG had $3.7 billion in assets, over $2 billion in sales and booked profits of $123 million. InterNorth was a natural pipeline company located in Omaha, Nebraska. In 1984 InterNorth had revenues of $7.5 billion. The reason behind the merger was that InterNorth faced the threat of a buyout by corporate raiders as it had low debt and high revenues. The conservative operations and low debt of InterNorth made it a target for corporate raiders who planned to use its cash reserves and borrowing capacity to extract funds for themselves. On the other hand HNG Company had borrowed heavily to expand its pipelines in the Florida and California markets. Therefore merging with Houston Natural Gas made perfect sense as it fended off corporate raiders. In May 1984 InterNorth acquired HNG for $2.4 billion, under the leadership of Sam Segnar who was the CEO of InterNorth at that time. The negotiations for HNG were handled by John Wing and he was able to negotiate a price for HNG shares which wereShow MoreRelatedExecutive Office Of Houston Natural Gas1689 Words à |à 7 Pagescreated in 1985 when Houston Natural Gas and InterNorth merged together. Houston Natural Gas was a utility company based in Houston, Texas before being taken over by InterNorth. InterNorth was a very large energy company based out of Omaha, Nebraska. 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Statistical Program for Doing Ethics Technique- myassignmenthelp
Question: Discuss about theStatistical Program for Doing Ethics Technique. Answer: Introduction In the case "Statistical Program", Jean is a statistical database programmer in a company. As the company needed a large statistical program therefore, she is trying to write it. The other programmers of the company are also encouraged by the company to write in relation to their work as well as to publish the algorithms in the professional journals. Jean faced problems in the many of the parts of program, after some months of tiresome programming. The manager of Jean was not able to recognize the difficulty related to the problem. The manager wanted Jean to complete the work in next few days. Jean was having no clue to solve the problem she was facing in programming then she remembered that one of the co-worker of her had provided with the source listing which was related to current work as well as from a commercial software package which was developed at some other company. Jean studied these two of the programs and she found that she can include these codes in her program. She use d the segments of code from commercial software as well as from co-worker but she does not informed anyone in the company as well as not mentioned in documentation that she is using the segments of codes. Through this, she completed the project. The report related to the case will include the analysis of the situation and the identification of the ethical issues in the case as well as the solution for the issue will also be suggested. Analysis of the Situation using the Doing Ethics Technique The "Doing Ethics Technique" is one of the processes that are used for the purpose of analyzing the ethical issues in any type of scenario. It provides with the support to think ethically as well as help in understanding the application of the technique for the analysis in ethical manner(Simpson et al., 2003). In the case, it has been observed that Jean was facing the difficulty in the completion of the project because she was stuck in some of the parts of the programming and her manager was not recognizing the problem of Jean and wanted her to provide with the project in few days. In order to complete the project on time Jean, included some of the segments from the codes of the co-worker and the commercial software package and presented the project on time. The facts that have been found in the case are: Jean is a statistical programmer. The company wanted her to write a large statistical program. While writing the program Jean stuck in the many parts of the program. Jean was facing the problem in programming and was not able to proceed the programming further. Her manager does not recognize the difficulty she was facing because of the problem. Later she used the segments of codes from the co-worker and the commercial software package provided by the co-worker to her. She incorporated the segments of codes from the both of the work and does not mentioned in the documentation as well as not informed to anybody regarding this and completed the project. The issues that have been found in the case are: The manager of Jean was not helping or supporting her for solving her problem and expecting her to complete the project on time. Jean was using the segments of the code from the work of her co-worker as well as the commercial software package. She does not informed to anyone in the company as well as not mentions it in the documentation. The stakeholders in the case are Jean, her manager, company and co-worker. The people who are affected by the issue are: Jean: She is affected because at the time when she was facing the problem in some of the areas of the programming and her manager was not recognizing the difficulty because of the problem she was facing because she was not able to proceed the programming because of the problem. She does not get any kind of help or any kind of support for solving the problem and pressurized by the manager to complete the project in few days. As because the manger did not helped her and understood her problem she took this step that was unethical as well as can affect her image as well(Melden, 2008). The irresponsibility of the manager affected her highly and made her took the unethical step for the purpose to accomplish the project on time. Her manager: Jean did not inform even the manager that she is using the segments of codes in her own project to complete it on time. This affected the manager as he was not informed by Jean regarding the incorporation of the codes in the project and this is unethical to use the work of the others before taking the permission or mentioning the contribution of the others in the project. This affected the manager highly as under his management, the employees are conducting unethical activities in the company. Company: The company was affected by the issue in the case because the unethical activities in the company is responsible for creating an unprofessional and unethical environment in the company which might also affect the reputation of the company as well as it might also affect the other employees of the company at the same time. Jean did not inform the company that she is using the segments of codes of the work of co-worker and the commercial software package developed for other company. Apart from this, the manager had not helped Jean in solving the problem of Jean in programming. The manager had not performed his responsibility in an efficient manner. The company is highly affected as manager is not performing well as well as the employees are not following the ethics in the company which results in the development of unethical environment as well as behavior in the company(Jamieson, 2008). Co-worker: The co-worker of Jean was also affected by the issues in the case because her co-worker provided her with the commercial software package of another company as well as provided her with his work as well. He provided it to her as he was co-worker of Jean. This developed a feeling of distrust in the co-worker as well as Jean has not mentioned his name for the contribution in the project. This affected the co-worker moderately and developed distrust for Jean as she used his work and did not even mentioned his contribution. The ethical issues that have been identified in the case are: The unethical activity was conducted by Jean for the sake of completing the project which was incorporation of the code segments from commercial software and the work of her co-worker. She did not informed to anyone in the company as well as not mentions in documentation that she is using the codes in her own project. Her manager did not help her for solving her problem and asked to provide him with the project in few days. He did not perform his responsibility effectively and did not follow the ethics being a manager in the company. In context to the classical ethical theory, the deontology theory of ethics can be said as suitable to the case as Jean has used the work of the co-worker and the segments of code from the commercial software package. She has taken the step to do so because, she was in pressure to complete the project on time. Her manager was not recognizing the difficulty because of the problem in programming. The deontology theory of ethics defines that the person has to perform his or her duty as it is compulsory to do so(stanford.edu, 2016)(McCartney Parent, 2017). In order to show the positive attitude towards the work, it is essential for a person to follow the obligation and the duties(Cline, 2017). In this case, Jean was responsible to provide the manager with the project on time and in order to accomplish her project on time, make use of the segments of code from the work of the co-worker as well as the commercial software package. This helped her to complete the project and provide the man ager with the project on time. Apart from this, the method was unethical as she used the segments of code without informing anyone in the company and did not mention it as well in the documentation. The ethics says that if a person is using the work of any other person then there is a need to inform and mention the contribution of the person in the project as Jean was able to accomplish the project on time because she used the codes(Mayhew, 2017). The issues affected the co-worker of Jean, manager and the company as well. The co-worker was affected by this as it was his work that was used by Jean in the programming and she was not aware about this that his work was used by jean as well as his name was not mentioned in the documentation. The issue created an unethical environment in the company. The manager was also affected as he noticed the employees are conducting the unethical activities in the company under his management. This issue arises because he did not give importance to her problem and did not help her in solving her problem(Birsch, 2013). For the purpose to resolve the issues of the case, it is essential to consult the code of ethics of the company for the formal guidance. The sharing of the issue with the supervisor can help in resolving the issue as he/she will be able to take advantage of the experience in resolving the same(ICAEW, 2017). Discussing the ethical issue with the other executives of the company will help in making the decision and they can also help in making you understand the challenges to the ethical issues. The other perspective for resolving the issues is to check whether there is any kind of the issue that has been faced by the company in the previous years and how it was handled(Ingram, 2017). These methods can help in resolving the issue. As the issue states Jean and the manager both as the responsible people for the issue then it should be considered to make sure that these issues might not occur in future(Haydon, 2006). The three options through which the ethical issue can be resolved are: In order to solve the issue, it should be suggested to Jean to mention the name of the Co-worker for contributing in completing project on time. This can help in resolving the issue as through this, Jean will be able to remain ethically right as well as it will help in reducing the chances of developing the feeling of distrust in co-worker towards Jean. The second option for solving the issue can be that the company should ask Jean, the reason for conducting the unethical activity, this will also consider the irresponsibility of manager towards the employees and the company can mention the name of the co-worker in the completion of the project by Jean(Bigg Success, 2008). The third option can be that the company can restrict the manager from the provided authority for some time as penalty for not supporting the employees. Jean should be warned for conducting the unethical activity in the company and should comply with the ethics of the company. The co-worker should be rewarded for his good work(Schreiner, 2017). The third option is the best option because restricting the manager from his authority will make him understand his fault. Warning Jean to follow the ethics of the company will not reduce the chances of the occurrence of such issues in the future. Awarding the co-worker will help in boosting the confidence of the co-worker to perform well. It is also important to warn the manager and Jean as well regarding their activities(Tallant, 2011). As the deontology theory of ethics was followed by Jean in order to accomplish the task but it was not right ethically because it affected the co-worker as well as the company(McDunnigan, 2017). In order to perform such actions, it is essential to inform the company and mention in the documentation. Analysis of the situation from the point of view of an ICT Professional using the ACS Code of Ethics As per the ACS Code of Ethics, It is essential to understand the people who are affected by the work, give due regards to the person, increase the satisfaction of the person who are affected by the work, encourage the colleagues and the employees for developing the professionalism, give credits to the others for their work, accept the responsibility of work, not misrepresent the skills and the knowledge and should enhance the integrity of the profession of information technology(teaching.csse.uwa.edu.au, 2017) (McDermid, 2015). An ICT professional complies with the code of ethics and respects the profession of information technology as well as always encourages the other to follow the code of ethics(McDermid, 2015). In this case, it has been found that Jean used the segments of code from the work of Co-worker as well as used the segments of code from the commercial software package which was developed for some other company. In the IT profession, it is not ethical to make use of the work of the others without their consideration or mentioning their names in the contribution as this is not ethical to not give the credit of the work to person who has done the work(Rockenbach Mendina, 2002). It is mentioned in the case that jean used the codes without informing the company which is ethically not right. On the other hand, it has been found in the case that the manager of Jane did not helped her when Jean was stuck in the programming and was not able to proceed further because of the problem in programming. The manager did not play his role in an efficient manner as according to ACS Code of Ethics, it is the responsibility of the person to encourage, support and help the employees. The manager did not comply with the rules and the responsibility; therefore he is also stated as the defaulter along with Jane. Through this case, it can be stated the ethics were not followed by both Jean and manager which affected the company and the co-worker as well as affected the environment of company. In order to resolve the issues, it is essential to encourage the employees and the managers to follow the code of ethics in order to maintain the environment of ethics in the company(Burmeister, 2014). In order to resolve the issue, there is a need to warn the employee not to conduct such unethical activity and comply with the code of ethics as it is their responsibility to maintain the environment of ethics in the company. The company can also punish the employee for conducting the unethical activity in the company(Leicester, 2016). Conclusion It has been analyzed through the both of the analysis that Jean has conducted unethical activity in the company as well as the manager did not perform his responsibility efficiently. This affected the company as well as the co-worker of the company. It is essential to mention and inform to the company while using the work of others as it is ethically correct. The company should take the actions that is best and can do justice to all the stakeholders of the company. As Jean performed the unethical activity for the sake of providing the manager with the project on time but it was not right ethically. Recommendations The company should provide the training as well as encourage to the employee of the company so that the ethical environment can be maintained. It is essential for the managers to support the employees and guide them at the time when they face some problems. The company should not tolerate the unethical activities in the organization. In order to resolve the issue, the company should inquire the whole issue. The decision should be taken while following the ethics. References Bigg Success, 2008. 3 Steps to Solve an Ethical Dilemma. [Online] Available at: https://biggsuccess.com/bigg-articles/3-steps-to-solve-an-ethical-dilemma/ [Accessed 2017]. Birsch, D., 2013. Introduction to Ethical Theories: A Procedural Approach. Waveland Press. Burmeister, O.K., 2014. ACS Code of Professional Conduct Professional Standards Board Australian Computer Society. acs.org.au. Cline, A., 2017. Deontology and Ethics. Thoughtco. Haydon, G., 2006. Education, Philosophy and the Ethical Environment. Routledge. ICAEW, 2017. Framework for resolving ethical problems. [Online] Available at: https://www.icaew.com/technical/ethics/framework-for-resolving-ethical-problems [Accessed 2017]. Ingram, D., 2017. How to Resolve Ethical Dilemmas in the Workplace. Hearst Newspapers. Jamieson, D., 2008. Ethics and the Environment: An Introduction. Cambridge University Press. Leicester, N., 2016. Ethics in the IT Profession: Does a Code of Ethics have an Effect on Professional Behaviour?. https://researcharchive.vuw.ac.nz. Mayhew, R., 2017. How to Handle Ethical Issues in the Workplace. Hearst Newspapers. McCartney, S. Parent, R., 2017. Ethics in Law Enforcement. opentextbc.ca. McDermid, D., 2015. Ethics in ICT: An Australian Perspective. Pearson Higher Education AU. McDunnigan, M., 2017. Techniques Used to Solve Ethical Dilemmas. Leaf Group Ltd. Melden, A.I., 2008. Ethical Theories. Read Books. Rockenbach, B. Mendina, T., 2002. Ethics and Electronic Information: A Festschrift for Stephen Almagno. McFarland. Schreiner, E., 2017. 7 Guidelines for Making Ethical Decisions. Hearst Newspapers. Simpson, C., Nevile, L. Burmeister, O., 2003. Doing Ethics: A Universal Technique in an Accessibility Context. Australasian Journal of Information Systems, 10(2). stanford.edu, 2016. Deontological Ethics. Stanford Encyclopedia of Philosophy. Tallant, J., 2011. Procedural Justice Organizational Ethics Issue Resolution in the Automotive Manufacturing Industry. GRIN Verlag. teaching.csse.uwa.edu.au, 2017. Australian Computer Society Code of Ethics. teaching.csse.uwa.edu.au.
Tuesday, May 5, 2020
Taxation Law Assignment Free Sample
John was an architect and was employed by a small firm in the Melbourne CBD. He worked part-time. On his days off, he enjoyed designing and printing T-shirts. He started designing and printing T-shirts in August 2009, when his friend introduced him to the hobby. He printed T- shirts when he had the time and kept them for himself or gave them as gifts for family members for special occasions. As an architect, John had excellent design skills. Most of the time, John came up with new designs and logos etc during his train travel to work. Are You Daunted by the Thought of Due Assignments? Avail Our Services and Receive Assignment Help from Experts. In January 2010, John started to receive requests for his T-shirts from people outside of his family. Without giving it much thought, John happily obliged and printed T-shirts for these people. He received $25 per T-shirt and sold about 20 T-shirts in the following 2 months. John always took the money for the T-shirt when the request was received and he promised delivery within 5 business days. John was keen to make extra income to supplement his architect wage, so on 1 March 2010, he decided to investigate into whether it would be profitable to sell the T-shirts to a wider market. He did some profit projections, conducted some research into how long the equipment generally lasts and enquired into whether he could obtain his materials (such as paint and T-shirts) at wholesale cost. As a result of his investigations, on 6 March 2010, John invested $2,000 to purchase some additional equipment and materials (such as a large drying rack for the T-shirts, a large quantity of paint, T-shirts and a new printing screen). Other than the drying rack and the printing screen, John did not require any other equipment for printing the T-shirts. John also started to devote more time to designing and printing the T-shirts before he received requests, so that he could meet the demand within the 5 business days of payment as he always promised. Over the month of March, John sold 30 T-shirts just by word-of-mouth. On 31 March 2010, John decided that if he wanted to sell the T-shirts to a wider market then he needed to advertise his product. On this date, John paid a friend $500 to set up a simple website to advertise his T- shirts. John also printed the website on all of the T-shirts that he sold from that date on. The website proved to be popular and John sold 80 T-shirts during the month of April 2010. Due to the increased sales, John was now spending approximately 35 hours per week on printing the T-shirts. He also commenced a filing system of all of the designs, logos and slogans that he had developed. He researched into what sort of designs were the current fashion in different age groups so that he could target his designs to the most lucrative market. For the first time, in May 2010, John started to also design pants and collared shirts, which he paid to have tailor-made and applied his prints to. On 15 May 2010, the owner of a chain of cafs, Ron, contacted John and requested him to design a uniform for the caf staff. John successfully designed a uniform, which Ron was exceptionally pleased with. As well as looking modern and groovy, it was also very practical. As part of the uniform, John had designed the apron with a special belt, which could hold various attachments such as the electronic ordering pad, a cloth and other items. Ron ordered 200 uniforms for all of the staff across all of the caf franchises. Due to the success of the uniform, John decided to apply for a patent over the apron with the belt. The uniform and belt was patented on 2 July 2010. In applying for the patent, John became aware of a patent over an automatic clothes folding machine being sold for a bargain price. The seller was in financial difficulties and therefore was selling it for a cheap price. John did some research into the potential income that could be generated from this patent and the popularity of the machine. Although John had never had any experience with such a machine, he thought this might be a good way to make a quick profit. John purchased the patent for $4,000 on 15 July 2010. John actively sought to exploit the patent and therefore managed to procure 3 significant parties who were keen to use the patent to build and sell these machines. This significantly increased the value of the patent and John subsequently sold the patent on 18 October 2010 for $10,000. REQUIRED John seeks your advice about satisfying his income taxation obligations in respect of his printing and designing activities. In particular, advise John of the income tax consequences and implications of: Johns receipts from printing T-shirts and designing clothes/uniforms. John selling the patent over the automatic clothes folding machine. In providing your answers, you should ignore GST, you should provide full details and reasons as to why and when amounts are taxable, and you should refer to any relevant case law, legislation and taxation rulings to justify and support your conclusions. ------------------------------------------------------------------------------------------------- SOLUTION Various facts and circumstances of the case have to be taken into consideration in the instant case in order to ascertain the tax liabilities and the accessibility of various receipts of money by John over the relevant accounting year. In order to render proper legal advice to John, all these factors have to be taken into consideration and accordingly, a brief discussion of relevant facts as ascertainable from the facts of the case has been undertaken hereunder so that correct advice can be given to John regarding his liability pertaining to receipt from painting and designing T shirts and regarding the liability from purchase and sale of patents. As the accounting year in the Commonwealth of Australia is from July 1 to June 30th of the next year, for the purpose of tax accessibility, figures and receipts during the relevant time in 2009-2010 have to be taken into consideration. A perusal of the facts of the case discloses that John, who was an architect by profession, worked in a small firm in Melbourne in a part time job. The facts further reveal that John was introduced to the hobby of designing and printing T shirts in the month of August, 2009 by a friend and he started to design T shirts, print them and keep them for personal use or to gift them to someone. As per the facts of the case, till the month of December, John had continued the entire process as mere hobby. Since January, as per the facts of the case, John started receiving personal orders, though there is no mention of any effort made by John in order to solicit orders till now. During January and February of 2010 John sold around 20 T shirts but the facts still do not disclose any profit motive on part of John. The receipts from sale of T shirts over the month of January and February is an amount of $ 500/. In the month of March, John decided to analyse and check if he could pursue designing and selling T shirts to increase his earnings in addition to the wages that he earned from his architectural employment. As his investigations were reflecting positive results, he invested $ 2,000 to purchase certain items such as large drying rack, paints, T shirts and a printing screen even though the immediate need was of drying rack and printing screen and John presumably purchased pa ints and T shirts because maybe he got a better deal. In the month of March, John sold 30 T shirts making his receipts for the month to be $ 750. On 31st March he decided to develop a website and invested $ 500 in this regard and this resulted in increased sale as he sold 80 T shirts in the month of April, 2010 thus his receipts being $ 2000. In the month of May John received order of designing 200 uniforms for the cafes owned by Ron and the aprons designed by John became so popular that he decided to patent the aprons with special belt. Moreover, John started filing all his designs, logos and slogans that he developed. It is submitted here that wages that John earned, being an architect, would form a part of his ordinary income and would also come under the purview of statutory income as well. The important question which arises in the instant case is whether the receipts made by John with respect to printing and designing T shirts would become a part of his assessable income or not. As long as John was printing and designing T shirts as a part of his hobby, the income accrued out of his pursuit of his hobby would not become a part of his assessable income. In the landmark ruling in case of Stone1 wherein it has been clearly held that moneys or benefits accrued or received in pursuit of pastime or hobby do not become a part of the assessable income2 of the assessee. In this regard, accordingly, it is submitted that the money received to the tune of $ 500 by sale of 20 T shirts by John during the month of January and February 2010 would not be treated as a part of his assessable income as he had received the money in the pursuit of his hobby of printing and designing T shirts. It is further submitted that for an exercise to be discernible as business as opposed to be a hobby, there should be an expectation and realisation of recurrent and regular income,3 there should be systematic planning and there should be investment pertaining to the exercise so as to raise profit4 from the exercise.5 Accordingly, as John undertook research and invested money to procure machinery in the month of March and then later on he invested money to develop a website, it clearly shows that he intended to use his talents of designing and printing T shirts for raising income and thereafter the money earned by him by sale of T shirts and uniforms from the month of March 2010 would form a part of the assessable income of John. Another relevant factor to be considered is that in the once he decided to take printing and designing T shirts professionally with profit motive, he used to work around 35 hours a week and it amounts to fulltime work making the receipts thereof to be taxable . It is further submitted that the money invested with a purpose of gaining assessable income is allowed as deduction6 by virtue of section 8 of the Income Tax Assessment Act, 1997. In this regard, it is submitted that with respect to machinery, i.e. drying rack and printing screen, John would be eligible to get depreciation and not deduction. Accordingly, John is advised that the receipts made by him from sale of T shirts and uniforms from the month of January would form a part of his assessable income by virtue of sections 6.5 and 8 of the Income Tax Assessment Act, 1997. Regarding the profits made by John by virtue of purchase of patent pertaining to automatic folding machine on July 15th of 2010 and subsequent sale on October 18th 2010 for a profit of $ 6,000 would be treated in the tax calculation for the year 2010-2011 as the transaction does not fall under the purview of last accounting year. The transaction was undertaken by John with a motive to make quick profit and it was a part of speculation to make profit in short term and actually the transaction was completed in three month only thereby not making assessable as capital gains by virtue of section 108-5(1)(b) of Income Tax Assessment Act, 19977. However, the profits made by John from sale of the patent would become a part of his assessable income by virtue of section 6.5 of Income Tax Assessment Act, 19978 and John is being advised accordingly. Regarding the purchase of patent, it is submitted that purchase of intellectual property is purchase of asset and had been held for a period of mor e than one year, it would be considered under the head of capital gains upon its sale. However, as GST provisions have not to be applied in the instant case, the profits made by sale of the patents on automatic folding machine would be subject of trading profits which would become a part of assessable income of John for the next accounting year. Regarding the expense incurred in getting the intellectual property protected in the form of patent on apron and his designs, logos and slogans, John would be able to claim depreciation under the provisions of division 40 of the Income Tax Assessment Act, 1997.
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