Sunday, May 24, 2020

The Hobbit Double Entry Journal Prompts - 3406 Words

Nicholas Gangone Ms. Sottas Double Entry Journal Prompts March 20, 2013 â€Å"But men remembered little of all that, though some still sang old songs of the dwarf-kings of the Mountain, Thror and Dragon, and the fall of the lords of Dale.† (Tolkien 176) â€Å"I hope I never smell the smell of apples again.† (Tolkien 179) â€Å"But the Master was not sorry at all to let them go. They were expensive to keep, and their arrival had turned things into a long holiday in which business was a standstill.† (Tolkien 185) Although the men keep alive old traditions in a new era, this quote symbolizes how the majority of things have changed in this world. This excerpt situates the dwarves in the present time frame where power has shifted to evil forces, how the†¦show more content†¦The glow of the Smaug!† (Tolkien 200) I had to chew this quote up a little bit and ponder upon it. A side of the dwarves that has not yet been shown is expressed here. I believe it is greed. The dwarves seem to be using Bilbo for his talents – which make up a good thief. There isn’t much to say about the dwarves if they used Bilbo all along as their scapegoat. Bilbo speaks for himself in this quote. He is not there to be someone’s tag along. He has a mind of his own and knows what is right and wrong. He also yearns for the safety and comfort of his own home when thrown into the midst of a sticky situation. I can say that Bilbo is a very convincing being. I specifically picked this quote because we have heard of the dragon throughout the whole book, but this is the first actual account we have about Bilbo’s encounter with the dragon – first hand. The dragon is pictured as any other dragon from a mythical tale would be. The first and most important trait being the dragon having firey breath. It is because of the dragon’s ability to promote havoc that gives the story an interesting outcome. â€Å"Now do be careful!† whispered the hobbit, â€Å"and as quiet as you can be! There may be no Smaug at the bottom, but then again, there may be† (Tolkien 215) â€Å"Suddenly Bilbo’s arm

Wednesday, May 13, 2020

Ethical Dilemma Of An Article On Local Domestic Violence

Ethical Dilemma A year ago when you were employed by St. Paul’s Family center, you served as social worker of Nicholas Karros, who had been experiencing problems on his job that affect him and his family. About eight months ago, Nicholas was killed in an altercation at a local bar. Roberta Frei, a reporter for the local newspaper, approached you yesterday to ask for information about Nicholas because she heard he had been abusive to his wife and children. Ms. Frei wanted this information as part of her preparation for an article on local domestic violence. Ethical Dilemma An ethical dilemma is when a decision has more than one solution and any decision can have positive and negative effects. In the presented dilemma, the social worker is presented with a dilemma of client confidentiality. The social workers previous client has passed away in a bar fight and a reporter has approached her about his past. Since the client is no longer represented by the social worker is it right for her to r elease information to someone who is neither a family member nor a colleague. The reporter will more than likely keep her name private since she is a source however she may be sued if she does not choose the proper way to handle the dilemma. Ethical Principles In the value of dignity and worth of a person, the social worker should treat each person in a caring matter; there is no stipulation on whether that client should be current or past. The value of integrity, theShow MoreRelatedAn in-Depth Study of Ethics and Values Within Social Work; Domestic Violence1804 Words   |  8 PagesAn in-depth study of ethics and values within social work; domestic violence | Social Work Report | Gavin Simpson | Abstract: Introduction: Short term aim: Raise awareness for current and future social workers about the ethical dilemmas they face whilst dealing with domestic abuse cases. I also aim to complete this assignment for the purposes of completing an Access to Social Work Diploma. Long term aim: Bring this subject to the attention of social workers who are likely to faceRead MoreWorkplace Ethical Delemma1279 Words   |  6 PagesWorkplace Ethical Dilemma Betty Porter BSHS 342 October 17, 2011 Tanisha Laidler Workplace Ethical Dilemma A student goes to college and takes an Ethics course. He or she comes out of the class thinking that he or she will never compromise their ethics for any job. The thought is usually that they will come out and change the world. Then reality strikes once he or she begins looking for a job. Jobs are scare these days, and he or she ends of compromising himself or herself to keep the jobRead MoreAn Ethical Dilemma in the Description of a Case2162 Words   |  9 PagesEthical Dilemma Paper Description of the Case Nicholas was a client at St. Paul’s Family Center, whom I served as a social worker a year ago before he passed away. Nicholas was experiencing a number of problems on his job that contributed negatively to his life as well as that of his family. Nicholas died 8 months ago as a result of a confrontation at a local bar. As days progressed, I learnt that Nicholas was the innocent victim. A reporter for a local newspaper by the name Roberta Frei is interestedRead MoreWomen are being incarcerated in today’s prisons at an alarming rate. Unfortunately, disparities in1600 Words   |  7 Pagesviolent crime† (p. 4). Although laws were designed to target members of illicit drug organizations, they have swept up many women for being guilty for various underlying problems. This could include the woman’s legal status, economic dependence, domestic violence, or just living with a husband or boyfriend involved in some level of drug sales. Because of this, many women remain silent or do not report a partner or family members drug activity to authorities. Unfortunately, due to their silence thereforeRead More Police Discretion and the Ethics of Accepting Gratuities Essay1992 Words   |  8 Pagesthe ethical dilemma of whether or not to accept gratuities. This dilemma is an aspect of police discretion and an example of the choices that officers are forced to make. Police officers have discretion when confronted with choices such as whether or not to charge an individual, how to handle certain situations, or whether to accept a gratuity. This purpose of this article is to inform readers that po lice discretion not only encompasses use of force, police profiling, or domestic violence responsesRead MoreUse of Excessive Force by Police3642 Words   |  15 Pagesbe set so that officers continue to incorporate and maintain the concept of community policing. Therefore, there must be information available to inform reader that police discretion not only encompasses use of police profiling, responses to domestic violence, or choices in acceptance of gratuities but discretionary decision to use force. When debating the issue of police use of force, the issue of what actions constitute too much force must also be addressed. Another concern is the possibilityRead MoreThe International Community And Responsibility To Protect.33183375 Words   |  14 Pagespeople across the world from being slaughtered because of their differences in ethnicity, phenotypes, religion or political views. The discussion on humanitarian intervention emerged in the 1990s with the end of the Cold War and severe ethnical violence taking place. However, the legal roots of humanitarian intervention are found on Chapter VII of UN Charter and UN Convention on Prevention and Punishment of Genocide (Charter of the United Nations and the Statute of International Court of JusticeRead MorePopulation Education Reviewer3847 Words   |  16 Pagesassistance and welfare. = Framework for Analysis of Ethical Issues in ReproductIVE Health = By Ruth Hacklin SOURCE: Integrating Ethics into Reproductive Health Care, Law, Education Policy, Researchs, Pp. 6-9, 11-21 * Ethical Dilemmas A situation in which a moral agent-one who is calleds upon to act morally or act in a moral situation-has two or more coyrses of action, none of which is perfectly okay or free of problems. * Ethical Principles in Bioehtics 1.) Respect for person Read MorePolice Subculture : Ethics And Ethics3966 Words   |  16 Pagesmilitary installations hoping to get the interest of military personnel coming off active duty. Police work is very appealing to military members because many of the skills they possess will carry over. Federal law enforcement as well as state and local agencies actively recruit military members. Police officers that were former military members bring an additional characteristic to the police mindset and subculture. The military mindset is placed in the recruit’s head at the academy especially duringRead MoreChild Abuse And Neglect Of Children5936 Words   |  24 Pagesprohibition of degrading treatment or punishment extends to corporal punishment of children. Since 1979, with Sweden as the first country in the world to prohibit all corporal punishment of children, a total of 46 countries around the world have outlawed domestic corporal punishment of children. Some professionals claim that cultural no rms that sanction physical punishment are one of the causes of child abuse, and have undertaken campaigns to redefine such norms. Psychologist Alice Miller, noted for her books

Wednesday, May 6, 2020

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Tuesday, May 5, 2020

Assessable Income and Related Liability Business Entities

Question: Describe about the Assessable Income and Related Liability for Business Entities. Answer: Issue The core issue in the given case is to determine the assessable income and related liability for namely three entities i.e. Stephanie, Ronald and Rogan Advertisement. Rule Tax Residency of Individuals The first step to determine the assessable income of the concerned taxpayer is to ascertain the underlying tax residency since Section 6-5(2), ITAA 1997[1] prescribes that only for tax residents of Australia would the income from abroad be also contribute towards assessable income while Section 6-5(3), ITAA 1997[2] prohibits the same for foreign tax residents. For individuals, the various residency tests are elaborated by the tax ruing TR 98/17. As per this ruling, there are namely four tests and if the taxpayer could satisfy one of these tests, he/she would be successful in being classified as an Australian tax resident[3]. The relevant details of the various residency tests are highlighted as follows. Domicile Test This particular test is applicable for tax residency determination of Australian domicile holders or Australian residents who have to spend a major portion of the time on foreign soil. The two conditions that need to be complied with by the concerned taxpayer are given below[4]. Possession of Australian domicile at the assessment time which should be congruent with Domicile Act 1982. Location of permanent abode to be situated in Australia only. The domicile condition can be objectively determined; the same cannot be opined in the context of determination of permanent abode location. In this particular endeavour, the tax ruling IT 2650 offers insight with regards to the factors that are considered vital[5]. The intention of the taxpayer to set up permanent residence in foreign land. The duration of foreign stay expected and the duration actual stayed and the underlying explanation for the variation. The extent of ties (personal, professional) maintained in Australia and visit frequency to Australia. Resides Test The tax residency determination of foreign residents is carried out using this test. In this regard, the pivotal factors that are taken into regards for decision making are enumerated as follows[6]. The main purpose of the taxpayers Australian visit. Level of ties in profession, personal sphere that the taxpayer boasts in Australia The characteristics such as duration ,reason and frequency of trips made to the country or origin Social arrangements that the taxpayer has forged while staying in Australia. 183 Day Test Another residency test for foreign residents tax is 183 day test. It primarily requires the underlying taxpayer to comply with the following two conditions[7]. Atleast a stay of 183 days in Australia whether on continuous or intermittent basis Clear indication on the end of taxpayer with regards to long term settlement plan in Australia. The test would be passed only if the taxpayer complies with both the conditions highlighted above. Superannuation Test A selective test which has utility only for the government employees working abroad whose tax residency is linked to contribution made to select superannuation scheme[8]. Tax Residency of company For any given company to be categorised as a tax resident, it is imperative that one of the terms mentioned below are fulfilled[9]. The companys incorporation must be carried out in Australia. The firms business should be Australia based and the firms majority shareholding should be with be with Australian tax residents or the control of management must rest in Australia. Source of Income Assessable income may be derived under the ambit of the following two sections. Section 6(5) This caters to income as per the ordinary income concepts and primarily comprises of the following three payments[10]. Business Income by carrying on a business activity Personal service income through employment or providing other services. Income on investment in the form of rent, dividends and interest. Section 15(15) Any profit that the underlying taxpayer derives carrying out an isolated transaction with profit making intent[11]. Application Tax Residency Status With regards to determination of tax residency of Stephanie and Ronald, from the above residency tests that have been listed, the test that has relevance is Domicile test since both are Australian residents. Further, the relevant facts are summarised as follows. The couple at the end of FY2015 move to Brazil to fulfil their professional obligations with an expected return to take place by October November 2016. They have a joint house in Australia which remains leased during their stay in Brazil. The fortunes of the business (i.e. Rogan Advertising) are highly driven by Stephanie and also the couple expect to come back once professional obligations finished. For payment of salary, a joint account is opened in Brazil while the payment derived from house lease is credited into the joint bank account in Australia. As per IT 2650, a stay on foreign land for a period which does not exceed two years essentially is referred to as being temporary in nature. In case of the couple, it is lesser than 2 years. Further, the couple continue to main residence in Australia along with the joint bank account. Besides, they intend to return back from Brazil and aim to finds a healthy business. Hence, going by the assumption that the expected return time does actually materialise, then it would be fair to assume that both Stephanie and Ronald would be classified as tax residents of Australia for both FY2016 and FY2017. In relation to Rogan Advertisement, the Australian tax resident would be confirmed for both years since the company seems to be incorporated in Australia and besides that its primary business is based in Australia. Also, the owners are Australian tax residents. Assessable Income STEPHANIE In accordance with the discussion in the previous section, the assessable income computation is shown below. Section 6(5) Ordinary Income Income from personal exertion Annual salary from Rogan Advertising = $ 80,000 Considering that Stephanie is an Australian tax residents for both years, income from foreign source is also assessable (Section 6-5(2)). Income from lectures ($ 24,000) is linked to Stephanies professional skills as an advertiser and owner of a business and this would be attributed to in this section. Income from investment in property Rent income (Lease payments) assuming that share of both Stephanie and Ronald is 50% each = (450/2)*52 = $ 11,700 Further, based on underlying rate and balances, rent income to the extent of 50% from joint accounts in Australia and Brazil would also contribute to assessable income (Due to information not being given, for both years these are assumed to be zero). Also, unfranked dividends payable by Rogan advertisement from the remaining profits would be assessable (For both years these are assumed to be zero). Hence, assessable income (FY2016) = 80000 + 11700 + 24000 (Assuming lectures in FY2016) = $ 115,700 Further, assessable income (FY2017) = 80000 + 17*(450/2) (assuming that return date of couple to their Australian house is October 31, 2016) = $ 83,825 ROGER In accordance with the discussion in the previous section, the assessable income computation is shown below. Section 6(5) Ordinary Income Income from personal exertion Annual salary from Rogan Advertising = $ 80,000 Income from investment in property Rent income (Lease payments) assuming that share of both Stephanie and Ronald is 50% each = (450/2)*52 = $ 11,700 Further, based on underlying rate and balances, rent income to the extent of 50% from joint accounts in Australia and Brazil would also contribute to assessable income (Due to information not being given, for both years these are assumed to be zero). Also, un-franked dividends payable by Rogan advertisement from the remaining profits would be assessable (For both years these are assumed to be zero). Hence, assessable income (FY2016) = 80000 + 11700 = $ 91,700 Further, assessable income (FY2017) = 80000 + 17*(450/2) (assuming that return date of couple to their Australian house is October 31, 2016) = $ 83,825 ROGAN ADVERTISING As the details about firms revenue and operating expenses are not stated, hence the assessable income of the company cannot be determined. Thus, it has been assumed that the company breaks even and hence no un-franked dividends are passed on to Stephanie and Ronald. Conclusion In wake of the discussion carried above, there is lack of information which prohibits the taxable income calculation for the entities given. Following incremental information is desired. Actual return of Stephanie and Ronald to Australia for determination of tax residency (Both years) and lease payments on house for FY2017. Amount of interest earned in various banks accounts for calculation of assessable income for both Stephanie and Ronald (FY2016 and FY2017). Audited financial statements for Rogan Advertisement to determine taxable income along with quantum of dividend paid to Stephanie and Ronald (FY2016 and FY2017). Exact dates when lectures were held by Stephanie in Brazil to ascertain whether the proceeds would be realised in FY2016 or FY2017. The level of ownership in the house for Stephanie and Roger to determine the division of lease payment income between the two (FY2016 and FY2017). References ATO, TR 98/17 (25 November, 1998) https://law.ato.gov.au/atolaw/view.htm?Docid=TXR/TR9817/NAT/ATO/00001 ATO, Taxation Ruling IT 2650 (8 August, 1991) https://law.ato.gov.au/atolaw/view.htm?docid=ITR/IT2650/NAT/ATO/00001 ATO, Companies (27 May, 2013) https://www.ato.gov.au/Business/Starting-your-own-business/In-detail/Getting-started/Residency-requirements-for-companies,-corporate-limited-partnerships-and-trusts/?page=2#Companies ATO, Residency the resides test, https://www.ato.gov.au/Individuals/International-tax-for-individuals/In-detail/Residency/Residency---the-resides-test/ AusTax, Residency Status- Arrival in Australia, https://austaxpbr.com.au/document/PBR_17804 Austlii, Income Tax Assessment Act 1997- Section6-5, https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.5.html Austlii, INCOME TAX ASSESSMENT ACT 1997 - SECT 15.15, https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s15.15.html