Tuesday, August 25, 2020

INTERCULTURAL RESEARCH PROJECT Paper Example | Topics and Well Written Essays - 1000 words

INTERCULTURAL PROJECT - Research Paper Example Thus, culture comprises of different parts, for example, language, values, just as images. On the other hand, these parts of culture assume a basic job in changing the impression of individuals as far as their clothing regulation, method of correspondence and propensities, for example, eating and working strategies among others. Moreover, strict convictions and ethnic examples of certain culture influence food planning, just as their eating mode. There are various impacts of culture in dietary patterns. For instance, in the western countries slenderness and criticalness of shape is given high need in term of keeping up low weight. This is brought about by the development of mainstream society particularly in publicizing, motion pictures, magazines, books and magazines in which thin individuals are portrayed as cheerful and mollified with life. Furthermore, most societies have faith in an adjustment in diet when an individual is wiped out. Moreover, in the African culture kids are not permitted to eat with grown-ups. On that note, certain dinners are a safeguard for senior individuals and the others for ladies and youngsters. Thus, there are sure groceries that are eaten by sex in African social orders (Anderson, 2005). For example, in the conventional African social orders, ladies were not allowed to expend proteins, for example, chicken, eggs, and meat. Be that as it may, this was solid for pregnant ladies as they were illeg al from eating sugars such bananas and potatoes in view of wellbeing impacts upon the unborn infant. Along these lines, such social impacts in eating are what results to different eating challenges, for example, bulimia nervosa, anorexia athletica, and orthorexia to weight among others. That carries us to the following proposition: There are a few social impacts coming about to a dietary problem, for example, corpulence. For instance, in the Mauritania, overweight shape is regarded and young ladies are given food forcibly until they accomplish the large

Saturday, August 22, 2020

The Principles Of Derridas Deconstruction

The Principles Of Derridas Deconstruction Derridas deconstruction starts distinguishing a disjuncture in digressive utilization of language. At the point when the standard of total personality or fixity is supported as a ground for any type of philosophical request, made conceivable by the utilization of language, a specific talk can introduce itself as essential certainties, not simply as unexpected. This is done to grandstand a free, unadulterated reality, of the nearness of things, creatures, the subjects of a specific talk. . Be that as it may, when a chance of tainting and unfixity in any one component inside a talk is perceived and acknowledged, a mystery (aporia) will be uncovered and stay inside the comprehension of a digressive article.- in a case of Deconstruction I will allude to the deconstruction of the discourse composing polarity. For Derrida, no talk can convincingly guarantee the fixity of character or consistency once we acknowledge the way that we are working with language and etymological signs which works on a phonetic framework built differentially out of its relationship with different signs. By denoting the hole and the constraints of a specific breaking point through a deconstructive motion, for example, a nearby perusing of a book, Derrida plans to destabilize and the extent of a book and engrave the restriction of the a powerful method of considering transcendentalism nearness in philosophical customs a logocentrism inside way of thinking. For Derrida, theory has made an arrangement of ideas focused on verifiable privileging of essence, like what Heidegger cases of the power of onto-religious philosophy in reasoning. Reasoning and the religious philosophy of Being engraved inside it, grounds its endeavor on an outright, a middle, an embodiment. This gives philosophical talk an unequivocal first reason God, Soul, Atman, Consciousness ,Transcendental Ego. Reasoning in the convention of Plato straight up to Heidegger, avows this exteriority outside through a bogus origination of language wherein a semantic sign straightforwardly intercedes the supernatural/outer world and the self. [1] Because of this, Derrida guarantees that language turns into an intermediary of a philosophal talks transcendentalism of quality by insisting and meaning this pith as the outside ground for itself.. (I) Differance , follow, and the play of semantic signifiers To counter the inescapability of the transcendentalism of quality in Western Philosophy Derrida utilizes the neologism Differance a lively blend of contrast and to concede, to exhibit that the significance of a phonetic sign is the concurrent activity of differentiation and fleetingness. This exhibition is to show that any significance built in language isn't fixed however scattered and can't be situated inside a particular center or pith. Differance, likewise, anyway incomprehensibly, gives the states of the chance of significance of an etymological sign conceivable. Differance can likewise be transposed, through the idea of follow. In Of Grammatology, Derrida studies Husserls trancendental-phenomenological presupposition of an unadulterated nearness existing apart from everything else a second which is unadulterated and complete, free from every other second that shows up itself in cognizance. In follow, Derrida shows that awareness consistently contain things that are held from past minutes, consequently a second can't comprise of different minutes discrete or free of itself. [2] Trace along these lines uncovered the nonappearance of an autonomous, full nearness that cognizance can think about its meaning. [3] As significance is differential and furthermore a procedure of referral from term to term, each phonetic signifier has its importance just through its distinction from different signifiers. Which means is established by a system of follows are commonly involved in each other. It is in this sense Derrida dismisses the Sassaurean or igination of language established of semantic signs that compares to the connection between the signifier and connoted. For Derrida, language involves play among character and contrast inside a boundless chain of signifiers. Differance along these lines blocks the solidness of any semantic referents therefore there is no outside referent to language that language itself can approach for check. Theory, with its mode of language, doesn't at that point, Derrida claims, speak to a stable Being, nearness or reality, more precisely than writing and different types of phonetic articulation. This presents the logician with the unavoidability of preferences, goals and presuppositions introducing different approaches to depict or forbid. which can't be exposed to a target referent truth, or embodiment for the etymological (in this manner, supernatural) exactness of any philosophical articulation. Hence, for Derrida, all endeavors to allude to the truth are as of now organized ahead of time by the operations of our language even ones self is comprised by the language and language-establishing talks that preexists oneself. (ii) Derridas deconstruction of discourse over composition Derridas deconstructive task addresses the supremacy of a straightforward language and a soundness that relates and addresses philosophical facts by denying the presumption that language complies with an objective request (that can be captured by the cogito) of some outside reality separated from human translation of different marvels. For Saussure any semantic articulation is established by paired restrictions for its significance. Discourse and composing the double types of language has been, throughout the entire existence of Western way of thinking has been set apart by the order that priviledges discourse over composing since discourse, is constantly set apart by the nearness of the speaker. The speaker, connoting promptness has been raised and related to the nearness of Truth. This connection of quickness and nearness of Truth sets up the predominance of discourse over composition, in which Truth is clouded without a speaker. [4] Derrida sees that discourse/nearness and composing/nonattendance structure twofold alternate extremes in which truth-chasing talk keeps up itself my smothering composition over discourse. This privileging of discourse, or a transcendentalism of quality accords discourse a higher, progressively essential incentive as bearing truth-instantaneousness. In Derridas Of Grammatology, language, the sign of the social that outlines sociality from minor constituents of nature, Rousseau, claims, language through composing that crushes nearness really uncovers dialects failure to render total presence. [5] As Derrida gets Rousseau, composing turns into the auxillary of discourse, an enhancement that usurps the spot of discourse by overlooking its negligible vicarious job (correspondence to a referent) by making itself go for the wealth of discourse whose lack and illness it in any case just supplements. [6] Rousseau, in attempting to disestablish the mediative job language plays among nearness and nonappearance, in any case, for Derrida, is an inevitable truth. The quiet play of distinction fills in as the states of the two signs and phonemes in a phonetic framework, without it, language would be incomprehensible, Derrida claims. [7] Writing contrasts from discourse in that it neither surmises the nearness of Being, or of its s traightforwardness towards Being. Composing turns into an interpretative exercise enmeshed in a play of translations that takes power over discourse. Since the separation of an etymological sign went before discourse, Derrida gives composing a specific supremacy over discourse. In the non-transparence of essence in language, each portrayal is a persistent play among nonattendance and nearness and any portrayal doesn't surpass the marvels it is implied to connote. All things considered, Derrida presumes that it is just difficult to take language, as the scene and methods for theory, with expectations of making straightforward the connection between the semantic connoted and signifier. [8] Derrida makes this case a stride further to challenge the possibility that phonetic signifiers can pass on an image of an extratextual reality accordingly shrugging of philosophys otherworldly cases that certainly point towards an extratextual, extraordinary truth.. There is nothing outside the content that phonetic signifiers point towards thus there is nothing outside the content language develops our reality, and that there is nothing outside the content. This motto can be perused additionally in another manner, that the locus of domain of the writings can be cast to incorporate all way of human activities and mediations, in this way disturbing the alleged division among content and non-content. Hence, every human activity and mediation activity, each social connection and differential force connection, each ethico-politcal activity has a place with content. Notwithstanding, before grasping the inclusivism of content, one needs to consider regardless of whether the pereceived world meant by language display the structure of content, the relations between objects on the planet may not really have the relations of the etymological kind. (iii) What Deconstruction isn't/the restrictions of deconstruction Deconstruction, in bringing up that each twofold restriction is as of now in deconstruction, can't then point towards any parallel pair that can be seen by a flat out contrast in the arrangement of etymological signs. A twofold on which incorporates an understood various leveled connection between particular paired terms (p,41),â [9]â is not administered by an unbiased contrast recorded in etymological standards, yet consistently of a rough, forced, hierarchy.â [10]â As has been appeared, deconstruction is certainly not a general technique for understanding writings, or translation can be actualized from outside a given book. One can, just think at that point, maybe, that deconstruction is some way or another a modular predicate, a specific procedure of causation whereby deconstruction is the reason for the interruption of a paired restriction in etymological meaning. Be that as it may, Deconstruction causes us

Wednesday, August 5, 2020

Fall Travel Time! - UGA Undergraduate Admissions

Fall Travel Time! - UGA Undergraduate Admissions Fall Travel Time! September brings about cooler weather, college football (Go Dawgs!), and in the land of college admissions, it is the start of Travel Season. From early September (actually late August this year) until early November, the UGA Admissions team will travel across the nation visiting different high schools, attending college fairs, hosting counselor and student workshops, and generally just spreading the word about the University of Georgia. In order to track where UGA is visiting, I suggest you search our Meet UGA Near You site, as it will give you an idea as to where we will be traveling. You can sort the list of travel events by state, or by clicking on the column headings. Last year, our counselors visited 345 high schools, attended 319 college fairs, and met more than 58,000 students while touring the country. Travel season is a great time for our office to meet prospective students, but by the end it can be somewhat exhausting. So if you see a UGA admissions counselor out on the road this fall, let them know you appreciate their time and effort. We hope to see you out there! Go Dawgs!

Saturday, May 23, 2020

Observations on the Writing Profession in The Republic by...

Questioning of the Writing Profession Plato’s The Republic For all the time today’s students spend learning to write well, Plato is skeptical of those who spend their lives crafting words. In the tenth chapter of The Republic, Socrates condemns poets as imitators. In the dialogue that bears his name, Phaedrus wonders whether words in the constructed rhythms of speech or poetry will obscure Truth, the philosopher’s ultimate goal. Speech-writing is just the clever use of rhetorical device, poetry is faulty imitation, and both empty voices can deceive us. Eventually, though, Socrates admits that the work of words deserves our effort. Because he is a writer himself, Plato’s criticism of the writing profession rings hollow: It’s not†¦show more content†¦At best, writing can only serve as a reminder to those who already know (277E-278A). But philosophers are knowledge seekers whose search depends on the acknowledgment of ignorance. In a letter to Robert Browning, Elizabeth Barrett Browning once wrote that the f ullness must be in proportion to the vacancy—a vacancy the speechwriter rarely realizes, according to Socrates.2 Most speeches enable the writer and his audience to nod agreement to what they know already: Those [speeches] that are recited in public without questioning and explanation, in the manner of rhapsodies, are given only in order to produce conviction (Republic 277E-278A). Writing assumes the knowledge of its audience and reaffirms it. If there is no vacancy, writing cannot fill it. But by his stringent critique of all written verse and prose, Professor Socrates shows us what he expects of his students’ essays. They should ask questions. They should explain a new point of view, not repeat one that is worn out. As he puts it, writing should help readers remember from the inside, completely on their own (275A). Most importantly, the purpose of writing should not be equivalent to the purpose of thought. When a rhetorician finishes an address, he has nothing more to say. But a real writer’s job is to keep seeking knowledge along with his readers. Like good dialogue, good writing educates continuously. Such an education might be complex, but it does notShow MoreRelatedParadox of the Republic2782 Words   |  12 Pagesopposition to one another but are mutually needed to function. In Plato s Republic he discusses several paradoxes. While reading The Republic we can see which side of these paradoxes Plato favors. We find which side he feels should be stressed so that we may live in a reasonable and safe society and be better human beings. There are three categories in which these paradoxes have been divided into: ethical, metaphysical and political. Plato was a legendary Athenian philosopher. His main influence wasRead More Narrative Technique in DeLillo’s White Noise Essay4184 Words   |  17 PagesNoise American literature has evolved extensively over the course of the history of the republic, from the Puritan sermons which emphasized the importance of a solid individual relationship between the individual self and the omnipotent God to the parody of relativism we find in Joseph Heller’s Catch-22. One of the recurring concerns of American fiction, though by no means restricted to American writing, is the position of the self with regard to the other, whether manifest as God, nature, theRead MoreThe Influence of Music on Self and Society - Values in Music in Eastern and Western Cultures8787 Words   |  36 Pagesrealm of time and space becomes a vehicle for the energizing Voice of the Creator to manifest its forces through. The emphasis of harmony and relatedness and its genesis from the Great One is underscored countless times in numerous Chinese writings. David Tame alludes to the ancient text, Li Chi, and its view that the harmony and sacred proportion of heaven is viewed as entering the earth through the mediation of music and ritual. The Li Chi states: Music is the harmony of heaven and earthRead MoreCleanth Brookss Essay Irony as a Principle of Structure9125 Words   |  37 Pagesinterest was first aroused by these problems a truly revolutionary, Communist and Marxist position can be acquired only through a critical confrontation with the theoretical life’s, work of Rosa Luxemburg. Once we take this path we discover that the writings and speeches of Lenin become crucial, methodologically speaking. It is not our intention to concern ourselves here with Lenin’s political achievements. But just because our task is consciously one-sided and limited it is essential that we remindRead MoreSame-Sex Marriage in Modern Society5830 Words   |  23 Pagesmost divisive social issues in the country. Gay rights activists point to the results as a harbinger of victories to come (Richey 1). With 59 percent of Californians now in favor of marriage equality, including nearly half of those over 60, the writing is on the wall, said Rick Jacobs, (founder of the gay rights group Courage Campaign) (Richey 1). The survey asked voters whether they approved or disapproved of California allowing homosexuals to marry members of their own sex and have regularRead MoreSources of Ethics20199 Words   |  81 Pagesand spirits to explain natural phenomena and all knowledge of the true character of the world has been at the expense of religion. Any return to religion means a rejection of this knowledge which humans have gained over thousands of years through observation, experience and scientific experiment. Christianity is what is called a revealed religion - a religion revealed to man by the Hebrew god Yahweh. So faulty was the revelation that it has been the source of hundreds of different and conflictingRead MoreExistentialism vs Essentialism23287 Words   |  94 Pagestime, where he published  L Étranger  (The Stranger) and  La Mythe de Sisyphe  (The Myth of Sisyphus). When Nazi Germany occupied France during World War II, Camus wrote for  Combat, a resistance newspaper. Camus continued to write, and gained fame writing some of his famous works, including  La Peste  (The Plague), and  La Chute(The Fall). He was awarded the 1957 Nobel Prize for Literature. In 1960, Camus was killed in a car accident while returning to Paris. His final novel,  La Premier Homme  (The FirstRead MoreLibrary Management204752 Words   |  820 Pagesapplicable cases from Anderson are available on the Web site for this volume. In addition, each chapter is introduced by a minicase to set the discussion of the principles to be discussed. In preparing the revision, the authors have drawn freely from writings and research in cognate fields, including business management, public administration, and the social sciences. Finally, it is particularly important to point out that anyone who is supervising another person is involved in the management processRead MoreDeveloping Management Skills404131 Words   |  1617 Pagesdifferent agendas and philosophies work together, especially during periods of high stress and uncertainty?† Anyone tempted to dismissively argue that the answers to these questions are â€Å"common sense† would do well to recall Wil l Rogers’ pithy observation: â€Å"Common sense ain t common.† In addition, the research reported in the Introduction suggests that, in many cases, managers’ â€Å"common sense† isn’t â€Å"good sense.† The premise of this book and associated course is that the key to effective management

Monday, May 11, 2020

The View from the Bottom Rail Essay - 703 Words

The View from the Bottom Rail In today’s society, racism and stereotyping occur in every aspect of life. No one should ever take anything for face value before they examine it first. In reading the narrative, â€Å"The View from the Bottom Rail† by James Davidson and Mark Lytle and â€Å"Frederick Douglasss Narrative of the Life of Frederick Douglas† by Harold Bloom. I became very aware on how American history can be looked at as one sided or bias. Even in today’s society, there is still a lot of biasness presented in American history that is told when it is related to the history of slavery. For us to understand history, we must enable ourselves to look deeper into the articles and examine the prejudices and the source†¦show more content†¦One example is the geographic bias that people that were interviewed were only a very small portion of the millions of freed slaves. In the article, Bloom also states that most of the black slaves could not read or write and the o nes that did, hid it from their masters. Slave owners felt the less the slaves knew the better off the owner would be. If the slaves were able to read and write the slave would then realize they were equal to his master and would question why his master has the right to enslave him. Douglas stated this saying, â€Å"The more I read the more I was led to abhor and detest my enslaves.† When Douglas learned to read and write, he looked at everything differently. He saw everything as an equal citizen and not as a slave. He then began to envy the illiterate slaves because they did not completely understands the terrible conditions in which they lived and how slave owners were writing history books about them. Douglas decided to break away from the ignorance and became a historian that educated himself and shared his life story to be told through his own words and not by others. We as knowledge seekers must carefully consider different aspects of each article of history and not ma ke the mistake of believing everything we read in order to fully understand an article about our history. We must understand the author that wrote it and interviews that have taken place. This will enable us to look deeperShow MoreRelated The View from the Bottom Rail Essay1410 Words   |  6 PagesThe View from the Bottom Rail The Lewinsky Scandal†¦ A perfect example as to why we cannot accept everything at face value before carefully examining it first. Everyone thought President Clinton was behaving himself in the White House, but, as it turns out, he was most definitely not. This can be the same for history. We must carefully consider different aspects of articles so that we do no make the mistake of believing everything we read. In order to fully understand an article, we must understandRead MoreI Am Using A Vans Off The Wall Ad Essay958 Words   |  4 PagesRowley is riding his skateboard down this long rail of a huge set of stairs which is call grinding, because the skateboard is rubbing against the rail. Based off the photo I can t tell if it was taken at a skatepark or not, but it does look like a nice, clear summer day. When you look at this Vans ad what does it mean to you? It may give off different meaning depending on how you view it. I m sure to most viewers their receiving that Vans waffle grip bottom has been around and working since ‘66. WhenRead MorePierre-Auguste Renoir: Near the Lake Painting Essay examples1414 Words   |  6 Pages(47.5 x 56.4 cm) by Pierre-Auguste Renoir (1841-1919), a French artist of the Impressionism of Modern Art era. The painting is of two people (an older man and a young preadolescent girl), whom are about three feet apart from each other and are gathered on a rustic looking brown rail overlooking a wakeless sky-blue lake with one small dark-blue boat floating along the shore. There is a one occupant standing on the boat with a single pole in his hand (sometimes used to push small boats along rivers andRead MoreAfter the Fact: Bottom Rail on Top1721 Words   |  7 PagesAAfter The Fact: The View From the Bottom Rail Chris Bean Bl: A 5/29/12 Mr. Penza Summary of Chapter: With the sound of cannons and gunshots firing in the air, slaves in the south knew that freedom was coming to a nation of four million slaves. Union soldiers would be portrayed as bad foreigners from their masters, with, â€Å" long horns on their heads, and tushes in their mouths, and eyes sticking out like a cow.† (Page 171) Some slaves were overjoyed with rumors of emancipation and leaving their plantationsRead More Bias Essay994 Words   |  4 Pages Bias nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;What does the word bias mean? Bias is a mental predilection or prejudice. The essay quot;The View from the Bottom Railquot; by James West Davidson and Mark Hamilton Lytle opened my eyes on how American history could be looked at as one sided and even bias. Even today there is still bias in America. In todays society, racism and stereotyping occur in all aspects of life. It can occur because of ones gender, race, religion, cultureRead MoreEssay about The History and Development of Dennisport 901 Words   |  4 PagesBass River, while completed ships, usually fishing vessels, flowed south down the river and out onto the waters of Nantucket Sound. Dennis-built ships were considered some of the most seaworthy in the world at the time, an impressive accomplishment from an industry that is completely extinct in town these days. In an odd quirk of history, Dennis was the one of the first towns in America to manufacture salt! By 1803, there were 24 different salt works operating in town, with vats totaling more thanRead MoreMr Blacktown City Council : The Population Of 43374 ( 2011 Census ) Essay1696 Words   |  7 Pagespopulation of 43,374 (2011 census) and growth rate increasing (average annual rate of 2.2%), Blacktown City is recognised to be the largest and one of the fastest growing in any Local Government Area in NSW. Anticipated to reach 500, 000 by the year 2 031 from factors of urban sprawl, birth and migrants, the struggle to uphold Blacktown’s liveability is a crucial aspect in the demands of the futures security of individuals and the general publics ‘contentment which is also significant to sustain the expandingRead MoreThe Process of an Internal Combustion Engine958 Words   |  4 Pagesdrive cars but fail to realize how they work, and don t try to learn about engines because they think it is complex, and not an easy concept to grasp. Air, fuel, spark, and combustion are the premise of an internal combustion engine. A simplistic view on an internal combustion engine is outlined below. The first step in an internal combustion engine is to acquire all the attributes to create combustion in a chamber. The necessary air flows through the air filter (usually a conical shaped, microRead MoreEssay on The Process Of An Internal Combustion Engine939 Words   |  4 Pagesdrive cars but fail to realize how they work, and dont try to learn about engines because they think it is complex, and not an easy concept to grasp. Air, fuel, spark, and combustion are the premise of an internal combustion engine. A simplistic view on an internal combustion engine is outlined below. The first step in an internal combustion engine is to acquire all the attributes to create combustion in a chamber. The necessary air flows through the air filter (usually a conical shaped, microRead MoreGlobal Supply Chain Management Procurement Personnel Essay1678 Words   |  7 Pagesthat at least 50% of collaboration initiatives reportedly fail. Industries that use the Supply Chain Method and are not limited to are: banks hospitals, car dealers, airports, restaurants, schools and government to name a few. L.M. Staff shared his views as â€Å"Global transportation isn’t getting any easier to manage. With new rules and regulations to learn, new compliance requirements to adhere to, and new customers and business partners to onboard, navigating the complexities of the global market can

Wednesday, May 6, 2020

Thorn Queen Chapter Thirteen Free Essays

Ysabel couldn’t be coaxed out of her room, no matter how hard I tried. I even sent Shaya to do it, seeing as she tended to be a bit more personable than I was. No luck. We will write a custom essay sample on Thorn Queen Chapter Thirteen or any similar topic only for you Order Now Ysabel remained firmly entrenched and would only ramble over and over about how she was going to tell her lord about me and escape this accursed place. Evening wore on, and I couldn’t drag myself back to Tucson. My feelings were in turmoil. I’d never expected to feel guilty about anything pertaining to Ysabel, but there it was. And as more time passed, I didn’t just feel bad about inadvertently suffocating her. As soon as I’d realized what I had done, I knew I had to cease practicing this kind of magic immediately. Storm King had used it to kill his enemies in horrible ways. Kiyo had warned that delving further and further into my powers would put me on a path I might not be able to turn away from. And yet†¦that was the problem. I knew I had to stop†¦but I didn’t want to. Sure, I didn’t want to learn air magic to kill. But after touching that power†¦I couldn’t stop thinking about it. I found my mind spinning, analyzing the air around me and how easy it would be to manipulate it. What had started as a seemingly small lesson from Ysabel was quickly moving into larger and larger implications as I grasped more of air’s patterns and how it worked. It was like I didn’t even need a teacher. My own nature and pull toward magic was running away and creating its own lessons. My conflicted ruminations were interrupted when a letter arrived via the Otherworld’s equivalent of the Pony Express. It was from Leith. As I’d suspected, he’d devoured the engineering books. What I hadn’t expected was that he’d already developed a plan for how to implement some of the irrigation systems and was going to accompany some workers out to Westoria in the morning to get started-unless I had any objections, of course. If I didn’t, then he would be honored if I would come out to meet them. He also added in his letter that he had investigated the towns near the Yellow River crossroads. None of them had any reports of missing girls. It figured, I thought. I either had enough bad luck to be the only monarch with runaway girls-or I possibly had an enemy specifically targeting me. Considering the number of gentry who resented my rule, the latter wouldn’t have surprised me. Regardless, I decided I had to go out to see Leith tomorrow. Even if it was just an elaborate attempt to woo me, he was still going to an awful lot of trouble with this. Plus, I hoped that if I spent the night here, Ysabel might finally emerge. So, I stayed over, giving me the opportunity to meditate with the land. While I noticed no ostensible difference in the morning, there was a strange, intangible feel to it†¦. It seemed healthier. Like always, I couldn’t exactly articulate why. Perhaps most disturbing of all, I found that staying over wasn’t quite the agonizing ordeal it used to be. I was preparing to head out to see Leith when a guard announced that a rider was approaching. I wondered if it was a messenger-or possibly Leith himself. Instead, it was someone quite unexpected. Dorian. The castle servants fell all over themselves to welcome the Oak King, and he swept inside as though perfectly entitled to it. Which, I guessed, he was. Nonetheless, I had no time for his antics today and greeted him with hands on my hips. â€Å"Not today, Dorian. I have things to do.† â€Å"As do I,† he said. He had that typically laconic tone to his voice, but there was an oddly serious-and impatient-look in his eyes. It was not an expression I’d seen very often. â€Å"I’ve come to see my subject. I knew you wouldn’t welcome her with open arms, but honestly, my dear, your attempts at murder shock even me-no small feat.† My jaw nearly dropped to the floor, both because of his assumption and the fact that she’d somehow gotten a message out to him. â€Å"Wha-? Dorian, it’s not true! It was an accident. I didn’t realize what I was doing.† â€Å"May I see her?† he asked, not acknowledging my plea. I could hardly deny him that, and he hurried off to her room without another word. She admitted him-no surprise there-and I found myself pacing the entire time they were together. It had been bad enough that Ysabel had thought me capable of assault. But somehow†¦the idea of Dorian thinking badly of me? Well, it struck me harder. I shouldn’t have cared what he thought-God knew I was mad at him more often than not. Yet, I realized that deep inside I wanted his good opinion. I felt sick to my stomach that I might have lost it. When he emerged, his face was still serious. â€Å"I believe I have convinced her that your intentions weren’t murderous.† I sagged in relief-more, I think, because he appeared to believe me. â€Å"Thank you.† â€Å"The question now is: do you want her to stay?† â€Å"Will she?† I asked, startled. â€Å"She obeys me,† he said simply. â€Å"She’ll stay and continue to teach if I tell her to.† â€Å"I don’t want anyone here against their will†¦Ã¢â‚¬  â€Å"I’ve assured her of her safety. She won’t live in-much-fear of you. So, that’s no longer the issue. The issue instead is if you want to continue with her teachings.† â€Å"I can’t-not after†¦Ã¢â‚¬  I stopped, realizing I was unsure of the words leaving my lips. I didn’t want to be like Storm King. I didn’t want a natural affinity for learning ways to kill people. And yet†¦I couldn’t stop thinking about the way I’d felt wielding that kind of power. Controlling water had given me a rush; air had doubled it. Dorian’s gold-green eyes were watching me very carefully. â€Å"I see,† he said. â€Å"Then I’ll tell her she’ll be staying a little longer.† I started to protest but couldn’t. He returned to her, stayed a few more minutes, and then joined me in my parlor where I had resumed pacing. â€Å"Well, then,† he said briskly, â€Å"that is that.† The grim set to his face was gone, and I found myself grateful to see the return of his usual mien. â€Å"I noticed you were about to leave. Off to free humans from your subjects?† â€Å"Off to free my subjects from me.† I explained my task, and his features lit up with interest. â€Å"How convenient that I’ll be traveling in the same direction. Unless you’d like me to wait here until you return?† No, the last thing I wanted was to encourage Dorian to make himself at home in my castle. So, I grudgingly conceded that he could go with me, partly because I still felt guilty and grateful over his intervention in the Ysabel incident. One bright side to him being with me was that Rurik decided I didn’t need an entire retinue for the trip. He alone accompanied us, and I wondered idly how Dorian managed to go wherever he wanted without an entourage. I didn’t like to think he was a more authoritative ruler than me. â€Å"Don’t give me a hard time about this air thing,† I warned. â€Å"I don’t want any spiels about how I’m embracing my heritage and approaching my destiny.† Dorian smiled, eyes on the road ahead of us. â€Å"I don’t need to tell you things you already know.† â€Å"Of course†¦I suppose if I did get a better grip on my magic, I might be able to get rid of those fucking fire demons.† â€Å"You see? I told you I don’t need to say anything. You’re finding ways to rationalize your use of magic all on your own.† â€Å"Hey, this is a serious threat. You can’t tell me you’d be all casual if you had demons running loose in your kingdom.† I frowned. â€Å"Or would you? I got the impression a lot of rulers don’t bother themselves with that kind of thing.† Dorian’s eyes took on that serious glint again, despite the small smile on his face. â€Å"Aeson didn’t bother. Don’t generalize to all of us. You know better. If I had demons in my land, I’d lead a group out myself to obliterate them.† I wondered if Dorian could. My potential power might be greater than his, but at the moment, his control and skill made him a more dangerous force than me. A ruler in the Otherworld had to be powerful, or else the land wouldn’t accept them. It was a wonder I’d been found worthy. â€Å"Do you want me to help you?† he asked when I remained silent. â€Å"I’ll go with you the next time you strike.† â€Å"What would that cost me?† I asked with an eye roll. â€Å"Why do you assume everything I do has an ulterior motive? Isn’t it enough I’d want to help you?† â€Å"I don’t know,† I said, not liking how his words made me feel bad. Was I attributing more insidious motives to him than he deserved? â€Å"I don’t trust anyone around here.† Westoria was looming in the distance. â€Å"I don’t even trust Leith’s engineering generosity. He’s not doing this for the sake of trade.† Dorian’s eyes lifted to the approaching village. â€Å"That,† he said, â€Å"we can both agree on. No matter how much you beat yourself up over those demons, you have more than enough strength to bind the land to you.† I hated his uncanny ability to guess my thoughts. â€Å"When Katrice dies, the Rowan Land will either pass in entirety to someone with the power to control it, or it will divide itself and be subsumed into other kingdoms.† â€Å"Shaya said the same thing-and that Leith thinks being hooked up with me would help keep it in the family.† I shook my head. â€Å"One land’s bad enough. I don’t have the power to control two.† â€Å"You’d be surprised,† he said ominously. Our arrival was greeted with the same wonder and awe I’d had before the demon incident. Apparently, yesterday’s food shipments and Leith’s presence today had reestablished my awesome reputation. Dorian seemed to have an effect as well. As we dismounted and walked through the village, the residents’ eyes followed both of us, filled with admiration and wonder. Glancing at Dorian, I could understand their feelings. He strode through the dusty town just as he had my castle, confident and majestic, even after a hot and wearying ride. He looked like, well, a king, and even I couldn’t help but admire his good looks. Beside him, I felt frumpy and insignificant. Then, I tried to pull back out of my glum thoughts and imagine what we must look like to these people, both of us tall and red-haired. We looked good together, I knew. I was in jeans, but I’d cleaned up this morning, and my hair was down. Out of the corner of my eye, I could see where the sun lit it up, giving the red a golden hue that complemented Dorian’s truer red. My tank top was blue, a good color for me, and I had on my usual gemstone jewelry. Perhaps most importantly, we carried our titles as king and queen, and to these people, I realized we were probably the equivalent of a Hollywood couple on the red carpet. â€Å"Your majesty! I’m so glad you could-† Leith had come running up to us and came to a total standstill when he saw Dorian. After a few stunned moments, he made a polite bow to the Oak King. â€Å"Your majesty. Also a pleasure.† I could tell Dorian was delighted to have ruined Leith’s plans for a romantic interlude. â€Å"Well, I hated to part from Eugenie this morning, so I thought I’d come along and see what’s new.† I had to restrain myself from elbowing him. His wording implied that we’d woken up together. Our former relationship was no secret, and Dorian had pitched his words loudly, so that some of the gathered villagers would hear. No doubt this would be all over the Otherworld by tonight. Leith looked even more dismayed than before, and I tried to smooth things over. â€Å"Why don’t you show us the project?† I asked him. â€Å"I don’t think I can thank you enough for what you’ve done.† Leith brightened and eagerly led us forward. As we walked, Dorian murmured in my ear, â€Å"Believe me, he’s more than sure you could thank him enough.† â€Å"How come you can allegedly do things for me without ulterior motives but no one else can?† I hissed back. Dorian only grinned as Leith headed toward the village’s edge and showed us his handiwork. There was little to see of his irrigation system at this point. Mostly people were digging and laying out the foundation. Leith did his best to explain what it would develop into and even showed us blueprints-quaintly written on parchment. I followed them a little but could tell they were gibberish to Dorian, despite his polite and confident smile. Zealous or not, a prince of the Rowan Land was not about to do manual labor, and once the tour was done, he sat down with Dorian and me at the mayor’s house. Davros seemed only too happy to keep offering his home as my hangout and eagerly served us wine before leaving his esteemed guests to discuss whatever it was royalty talked about. â€Å"This is only the beginning of what we can do,† Leith said, positioning himself so that Dorian wasn’t in his line of sight. â€Å"I’d love to come visit and discuss more ways to work through this. I’ve got some ideas on how to construct buildings that will reflect light better. Have you ever considered redesigning your castle?† â€Å"Yikes,† I said. â€Å"No. That’d be a big feat.† â€Å"Not as big as you think. Not with the right help.† I shook my head with a smile. â€Å"Let’s just focus on the people first.† Leith smiled back. â€Å"Sure. But I will come by some day to show you some palace ideas-just in case you change your mind. Or, better yet, you should come visit us. Mother would love to show you the hospitality of the Rowan Land.† â€Å"Or, better yet, you should throw the Thorn Queen a party,† said Dorian, deadpan. â€Å"I’m sure she would love it.† This time, I did elbow Dorian. Leith didn’t notice. Dorian knew perfectly well I dreaded Otherworldly social events-particularly when the focus was on me. â€Å"Really,† I began. â€Å"That’s not-â€Å" â€Å"Of course!† said Leith. â€Å"We haven’t had a grand ball in quite a while. We could invite hundreds of people†¦.† I decided then that elbowing wasn’t severe enough. It was with great restraint that I didn’t actually kick Dorian. He placed his own elbow on the table, resting his chin in his hand, appearing quite entertained. â€Å"You’d have to outdo Maiwenn’s party, to truly show Eugenie honor,† said Dorian. â€Å"That’s going to be hard to do. Of course, Maiwenn has an unfair advantage with her maternal glow, eh? Eugenie was just telling me on the way here how all this baby talk is kindling longings of her own.† I choked on my wine. â€Å"I love children too,† Leith told me. â€Å"I can’t wait to have some-once I find the right woman.† I was spared more of this when one of Leith’s workers came in, anxious over some mishap. Leith looked devastated at the thought of abandoning me-and also embarrassed over me witnessing a flaw in his grand plans. â€Å"I’m sorry,† he said. â€Å"I hate to leave you. I’m sure this will only take a moment.† â€Å"Actually,† I said, rising. â€Å"We should probably get going as well.† â€Å"Must you?† he asked, face falling further. â€Å"I’m sure I’ll see you soon.† â€Å"Yes,† agreed Dorian. â€Å"You should get moving on that ball. Or maybe I should just throw one for her†¦.† Leith totally fell for the baiting. â€Å"No, no. I would be more than honored to.† He swept me a bow, and I let him kiss my hand. â€Å"I’ll have news for you soon, I promise.† I smiled and expressed my thanks and allowed him to kiss my hand again when he insisted. As soon as he was gone, I turned on Dorian. â€Å"Are you trying to push me into his arms or away?† â€Å"Ironically, doing one causes the other.† He stretched and stifled a yawn. â€Å"Were you telling the truth? Are you ready to leave?† â€Å"Yeah, I think so-â€Å" â€Å"Your majesty?† Davros stuck his head into the room, wearing his usual apologetic look. His eyes flicked nervously from Dorian to me. â€Å"I’m so sorry to bother you†¦I know you must be busy and†¦Ã¢â‚¬  â€Å"What is it?† â€Å"She’s been found, your majesty. The missing girl? Her parents tracked her down last night but were afraid to tell you†¦she seemed so distraught. I only just found out myself. I told them you’d want to know-â€Å" â€Å"Of course, I do.† I was already moving toward the door, Dorian fast on my heels. â€Å"Where are they?† Still bobbing his head in obeisance, Davros hastily led us to a small home on the opposite side from Leith’s construction. He beat impatiently on the door. â€Å"Open up! The queen is here.† Almost a minute passed before the door opened. The woman who had accosted me on my first visit peered out, eyes wide. â€Å"Your majesty,† she said humbly, inclining her head. She didn’t seem to recognize Dorian. â€Å"We-we didn’t know you were here.† â€Å"I want to see her,† I said impatiently. â€Å"Let me talk to her.† The woman hesitated, fearful of me but also fearful of something else, apparently. Davros was undeterred. â€Å"This is the Thorn Queen! Let her in.† With a gulp, the woman stepped aside. I found myself in a small but clean cottage, dimly lit thanks to all the curtains being drawn, though all the windows were open to allow a breeze. The woman’s husband met us as we walked through the kitchen, his face pale and afraid. â€Å"Your majesty†¦forgive us. We were afraid to tell you. We were afraid she’d run away again.† â€Å"I’m not going to hurt her. I just want to talk to her.† It was a bit depressing, between Ysabel and this family, knowing everyone was terrified of me. Ironically, before I’d known about my gentry heritage, I’d been proud of the fear I inflicted on Otherworldly inhabitants. â€Å"Please take me to her.† I felt Dorian’s hand on my shoulder and his breath warm against my ear as he whispered, â€Å"You do not need to say please.† With a quick exchange of looks, the couple led us to the back of the cottage, into a tiny bedroom. It too was darkened, and I could make out a slim girl lying on a bed. There was a washcloth on her forehead that fell off when she sat upright at our approach. She cringed against the wall. â€Å"Who is it? I told you I didn’t want to see anyone†¦.† â€Å"It’s all right, Moria,† said her mother. â€Å"This is the queen. She’s come to talk to you. She’s not going to hurt you.† The girl wilted even more, blond hair covering half of her face. â€Å"No, no†¦She’s come with the others, come with her human blood to bind us and kill us and-â€Å" â€Å"Moria,† I said gently, holding my hands out as one would under a white flag. â€Å"She’s right. I’m not going to hurt you. I just want to talk to you. It won’t take long.† â€Å"They all say that,† Moria said, eyes wide with tears. â€Å"They all say they won’t hurt you†¦all the humans†¦you’re no different†¦they all say they aren’t†¦.† She lapsed into muttering too low for me to hear, her hands clinging to the covers. â€Å"I think,† Dorian murmured to me, â€Å"that her experience has left her†¦ah, a little touched. I doubt you’ll get anything useful from her. There’s a healer at Maiwenn’s court who’s particularly good with sickness of the mind. You should send for her.† I had a feeling he was right but had to make one more attempt. â€Å"I just want to know where you’ve been. Who took you. I want to make sure it doesn’t happen again. Tell me who it is, and I’ll stop them.† â€Å"No,† she breathed. â€Å"You’re the same†¦the same as him†¦the Red Snake Man.† â€Å"Red Snake†¦Ã¢â‚¬  I still had demons on the brain, and an image of their red and black mottled skin came to mind. Were they snake-like? â€Å"Moria, were you taken by demons? Or some kind of†¦Ã¢â‚¬  Hell, in the Otherworld, any monster you could imagine pretty much existed, as Smokey had shown us. â€Å"†¦um, snake monster?† She shook her head frantically. â€Å"Our own kind don’t hurt us. It’s only yours†¦you’re all the same†¦the human blood†¦all marked the same†¦.† Her eyes left my face and lowered. For a disorienting moment, I thought she was staring at my chest until I realized her gaze was on my arm. I absentmindedly touched the spot. It was where my snake tattoo coiled around my arm. Moria squeezed her eyes shut. â€Å"All the same†¦Ã¢â‚¬  I stiffened. â€Å"Did he†¦are you saying the person who took you had a tattoo like this on his arm?† â€Å"The Red Snake Man,† she whispered, still refusing to open her eyes. â€Å"Did he banish you? Did he force you to this world? Or did you come back on your own?† â€Å"Iron†¦iron everywhere†¦Ã¢â‚¬  I stared off at nothing for several seconds. â€Å"I’m done,† I said, turning to her parents. â€Å"She can rest now.† I left the house as swiftly as I’d come in, Dorian matching my pace. â€Å"What’s going on? That meant something to you.† I nodded, heading toward where Rurik stood with our horses. â€Å"I think I know who took her-and maybe the others. Not bandits or a monster. It was a human.† â€Å"How do you know that?† â€Å"Because of the tattoo.† The Red Snake Man. I’d seen a red snake tattoo just the other day-on Art. He’d had that on one arm and a raven on the other. â€Å"It’s another shaman, one who lives very close to where the crossroads around here opens up in my world.† He was also the shaman who had told me to my face he knew nothing about gentry girls. I came to a halt by the horses and absentmindedly stroked the side of mine. She looked back and sniffed me. â€Å"But why? Why would he take a gentry girl? Or more than one? His job is to get them out of our world. I could see him banishing them out of the human world†¦.That might traumatize her, but that doesn’t sound like what happened. She disappeared from this world. She made it sound like she didn’t want to be in the human world.† Dorian snorted. â€Å"Eugenie, where in your jaded existence did you pick up this naà ¯vete? If a human took one of our girls, it’d be for the same reason we’d take one of theirs. For the same reason any man would abduct a girl.† I blanched at his implications. â€Å"But more than one?† â€Å"He wouldn’t be the first man to prefer-ah, how shall we say it? Variety.† I couldn’t see it of Art, not the Art who happily tended his garden and offered us beer and pop. He’d known Roland for years. They’d worked together. Was Art truly a kidnapper and rapist? Or was the girl just traumatized from being banished? It could be a pretty horrific experience. I grimaced, feeling a sharp twisting in my stomach. I’d come too close to rape already in my life to treat even a hypothetical situation lightly. Was Moria a victim? Were there others like her out there? Maybe it wasn’t truly Art†¦and yet, her words had dark implications. The human blood. A mark like mine. The Red Snake Man. The crossroads to Yellow River. He had to be involved; I just didn’t know how. I gave the horse one last pat and then mounted. â€Å"I have to get home,† I said, turning back to Dorian and Rurik. There was some mistake here, some mix-up. Art wasn’t involved in this. He couldn’t be, at least not in the way Dorian had suggested. â€Å"I have to talk to someone. Immediately.† I waited for the requisite Dorian joke, but none came as he mounted his own horse. â€Å"Then we go different ways. Be careful, Eugenie.† For some reason, frankness and concern from Dorian was more disconcerting than his usual banter. â€Å"If I’m right about this, then it’s a human matter. Should be a cakewalk compared to what I deal with around here.† Dorian shook his head. â€Å"I’d have to disagree. Give me demons and restless spirits any day over human deceit. But if you need help, I’m here. Just ask.† Again, there should have been a joke here. I glanced away, troubled by the way he looked at me. â€Å"Thanks. Hopefully it’ll be a simple matter.† How exactly? That I didn’t know. I wasn’t sure that roughing Art up would really accomplish anything-if he truly was at fault here. â€Å"See you later, Dorian.† He nodded by way of a farewell. Then: â€Å"And of course, my dear, you may kill as many humans as you like, but please try not to harm any more of my subjects. If you can help it.† There it was, at last. The joke. â€Å"Noted,† I said. I attempted a glare, but there was a smile on my lips as I did. I set a hard pace back to my castle and the gateway that would bring me back to my own world. Crossing over at the Yellow River one would have been faster, but I needed to go to my home in Tucson and prepare myself before facing Art. Rurik matched my pace easily and mercifully stayed silent. He’d watched me and Dorian together the way a child watches his or her divorced parents, in the hopes that Mommy and Daddy might make amends someday. My whirling thoughts made the trip go fast-as did the land’s quick route today-and we were greeted with a commotion when we reached the castle’s outer borders. A group of guards came tearing toward us, and my heart seized. What now? A siege? Demons? Kiyo? Yet as they got closer, I could see that the guards almost looked†¦enthusiastic. â€Å"Your majesty! My lord! We found her.† Rurik and I drew our horses to a halt and climbed down. I felt my legs scream and knew I’d be sore later. I wasn’t so practiced a rider that I could ride like that without consequences. I ignored the pain and turned to the guards. â€Å"Who?† I demanded. â€Å"We have her. The girl. The runaway girl from Westoria,† said the guard, clearly pleased at his success. Rurik and I exchanged puzzled glances. â€Å"That’s impossible. We already saw her.† The guard shrugged. â€Å"We found her out near the steppes, by the Rowan Land border. She matches the description and was clearly afraid of us. She tried to run away.† â€Å"Take me to her,† I said helplessly. Had my guards found another of these kidnapped girls? It would certainly provide more information. He led us inside toward one of the little-used rooms, explaining that they hadn’t wanted to put her in the dungeon-although her fear and desire to escape had required a guard. His expression turned uncomfortable. â€Å"We, um, also had to bind her in iron. She kept attempting magic. They’re still not able to fully stop her.† A guard like this could never handle iron shackles without causing himself intense pain. Sometimes, though, prisoners would be bound in bronze cuffs with a tiny bit of iron affixed to them. It required delicate handling by the captors but was usually enough to stunt the prisoner’s magic. We reached the room, and the men on duty stepped aside for us to enter. There, across the room, a slim young woman had her back to us. Long blond hair cascaded down her back, and I had a weird, disorienting sense for a moment as my brain grappled with the possibility that Moria had somehow made it here before us. Then, as the girl slowly turned around, the torchlight began bringing out glints of red in the golden hair that little Moria hadn’t had. I realized what was happening even before I fully saw my prisoner’s face. â€Å"You have got to be kidding me,† I said. It was Jasmine. How to cite Thorn Queen Chapter Thirteen, Essay examples

Friday, May 1, 2020

Income Tax Law ITAA Capital Receipt

Question: Discuss about the Income Tax Law for ITAA Capital Receipt. Answer: 1. Issue In the case presented, a famous mountaineer Hilary has been approached by a local newspaper named The Daily Terror for writing her story in the form of a book and agrees to provide a consideration of $ 10,000 for copyrights of the same which is agreeable to Hilary, The book is completed by her without any external aid even though she has never written before. The copyrights of the book is provided to newspaper while the manuscript and some photographs taken during mountaineering expedition are sold are a total amount of $ 7,000 to a library. In wake of the above, it needs to be discussed if the payments derived are taxable or not. Rule Only revenue receipts are taxed in accordance with relevant provisions of ITAA 1997 while the capital receipts are exempt from taxation. However, post the enactment of the capital gains tax, capital receipts may attract some tax burden but it is limited only to the capital gains if any (Section 10(5), ITAA 1997). Hence, it is a central concern for the taxpayer to understand when a payment received does is capital or revenue in nature. Capital receipts ordinarily are derived from sale of any capital asset with or without any capital gains (Sadiq et. al., 2015). However, revenue receipts are derived from regular employment or in the form of business income (Deutsch et. al., 2015)/ A court case which demands discussion in this context is the Brent vs Federal Commissioner of Taxation(1971) 125 CLR case. In this case, the primary dispute was with regards to the payment being recognised as capital receipts or revenue receipts. The income was derived on the basis of the secret information that the appellant possessed by virtue of spending time with her husband who was involved in a much famed robbery. Offers were given to the wife so as to know about the personal life of the robber especially the relation with wife (Barkoczy, 2015). The information was given through the mode of interview conducted by journalists and these stretched over several days. Further, the wife was also approached for signatures on each page of the book which would authenticate the same. However, the court observed that income from the newspaper was not derived for narration or signature but for the secret information the appellant had which could not be sourced from public sources. Through grant of copyright of this information to the newspaper, there was effectively the transfer of the intangible asset from the wife to the newspaper and hence, the payments derived would be termed as capital receipts (CCH, 2012) Application The arguments of the Brent vs Federal Commissioner of Taxation(1971) can be extended to the given case also. While Hilary has engaged in writing the book, but the intrinsic asset for which the newspaper is making the payment is not for Hilarys literary skills since she has never engaged in any writing. The newspaper is essentially paying for the copyright on the information about her personal life which was already there and has not arisen because of the writing. The activity of activity is just a mode of expression which has communicated the information similar to interviewing in the Brent vs Federal Commissioner of Taxation(1971) case. Similarly with regards to photography, Hilary is not paid for the exemplary photography skills she possesses but the fact that photos depict Hilarys expedition. Thus, the money is being derived from the subject matter rather than the act of writing or clicking photos. Hence, all the above payments that are essentially derived and not earned and would be termed as capital receipts and would not contribute towards assessable income. But, the $ 17,000 may attract CGT based on the capital gains if any. .Conclusion The monies that have been paid to Hilary are capital receipts and therefore would not be assessable income but may qualify for application of CGT. (b) In the event that Hilary was driven by her own satisfaction while engaging in writing, then also the receipts derived from the book would be taken as capital receipts as the essential asset then also would have been the information about her personal life. The writing is just an incidental activity which is not central to the payment and hence its underlying motive would make no impact on the tax treatment extended to the payments derived by Hilary (Woellner, 2013). 2 Issue A son has obtained a housing loan of $ 40,000 from mother for a period of five year and promises to pay an interest of 5% p.a. The mother has no desire for any interest income but the son returns the money in only two years time and the total amount returned is $ 44,000. The aim is to determine how the assessable income of the parent would be impacted in the given case. Rule It is possible depending upon certain rules whether an underlying payment is termed as gift or is derivable income as defined under Section 6-5. This is critical as gift are exempted from tax unlike derivable income which would be subject to tax (Sadiq et. al., 2015). The conditions to be fulfilled for classification of any payment as gift are given below (ATO, 2013). The transferor of the gift must have no expectations from the transferee with regards to any present or future favours. The transfer should be driven by the voluntary intent and will of the transferor. During the transfer of gift, an ownership change from transferor to transferee is must. The transfer of gift should be motivated by a feeling of benefaction. The interest payments under ordinary circumstances would contribute to ordinary income when interest is earned on account of any business activity such as money lending or these are earned on some investment in some security or bank account. It is noteworthy that interest may or may not be ongoing and any cumulative payment in this regard could also contribute towards ordinary income provided they lie in the ambit of the same (Gilders et.al., 2015) Application The case facts clearly indicate that the mother through lending to son has not engaged in any commercial transaction. Following aspect need to be considered to establish the same. Mother communicated that she does not want any interest payment. There seems to be no documentation with regards to the loan that could serve as a potential proof in the future. The mother has not asked for home as the collateral which is commonly done in commercial money lending. On account of the above observations, it can be concluded that indeed the conclusion that the amount extended as interest by the son would not be ordinary income as it was not intended and the transaction was essentially casual. While the repayment of the loan is capital receipt and tax free, the remaining payment of $ 4,000 would also attract no tax liability as it is a gift from the son to her mother as a gesture of gratitude. Following reasons may be given in the support of the same. The son in return of the payment of $ 4,000 has no expectations either in present or future. The son indulged in making the payment even though the mother never wanted the same. Through the cheque, the payment was effectively transferred to the mother. The payment is derived out of personal gesture from the son. Conclusion The above lending transaction does not amount to any contribution to assessable income of the parent. 3 Part a) When the holding period of asset is in excess of 12 months,, then there are two ways of computing taxable capital gains. i.e. discount method and indexation method. The discount methods offers a flat 50% discount on the long term gains while the indexation method reduces the tax liability by making adjustment for inflation in the cost base of the asset. Due to difference in dates of acquisition and the consequent CGT application, the property needs to be bifurcated into two separate assets i.e. land and constructed house (CCH, 2012). Land asset Scott purchased this in the era when capital gains were not taxed and thus the realisation of this capital asset would not attract any CGT liability (Barkoczy, 2015) The house was subsequently constructed in 1986, when the land was valued at $ 90,000. Hence, valuation of property derived from land = (90000/150000)*100 = 60% Hence, market value of land at present = 0.6* 800000 = $ 480,000 The above value of the property is exempt from the CGT scope as explained above. Constructed House asset CGT would apply on the constructed house as it was constructed in the era when CGT had come into existence. Market price of constructed house = Property current valuation Lands current valuation = Current valuation of house = Current valuation of property Current valuation of land = 800000 480000 = $ 320,000 Discount method Net capital gains on house = Total proceeds from house Construction cost =320000 60000 = $ 240,000 Since the capital gains are long term, hence a flat 50% discount is extended, hence taxable capital gains = 0.5*240000 = $ 120,000 Indexation Method Construction cost of house needs to be increased to reflect the inflation in the manner shown below. Inflation adjusted cost base of the house = 60000*(68.72/43.2) = $ 95,400 Taxable capital gains as per this method = 320000 95400 = $ 224,600 Since the discount method leads to lowest CGT liability, hence Scott would choose that and thus capital gains that are taxable would be $ 120,000. Part b) When there is a substantial difference between the selling price and the market value of the asset, then Section 116-30(2) ITAA 1997 comes into play. Thus, the price used for calculating the capital gains would be the value higher between the actual selling price and the expected market value of the asset (AustLii, nd). For this situation also, this is apt as the property has been sold for $200,000 to the daughter but the capital gains would be computed taking the higher value which is $ 800,000 and hence the capital gains would be same as above. Part c) The nature of ownership of a capital asset is a significant parameter as discount method cannot be used by companies but only individuals (Sadiq et. al., 2015). Thus, in the given situation, since the owner is a company, hence the capital gains subject to CGT would be calculated in line with indexation method. Thus, in this case the net taxable capital gains will be $ 224,600. 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