Thursday, January 30, 2020
The Lady with the Pet Dog Essay Example for Free
The Lady with the Pet Dog Essay The versions of the ââ¬Å"The Lady with the Pet Dogâ⬠by Anton Chekhov and Joyce Oates are considered different largely due to the fact that the authors took different perspectives in narrating the story. The earlier maximized on the guyââ¬â¢s point of view, thus providing a clear interpretation of his actions, while the latter focused on the womanââ¬â¢s. However, in general, the story spoke of the same two persons and a dog; a man and a woman, both within the sanctity of marriage taking a vacation, meeting each other and getting into a dalliance. Then again, the authors showed different realizations from the man and the woman at the end of the story. Another main difference that can be observed, if one reads both stories, is the illustration of the personality of the female character, Anna Sergeyevna.. In Chekhovââ¬â¢s account, she was barely described, so simplified, typical, one can only see her through Gurovââ¬â¢s perception of her, if not for her major participation as Gurovââ¬â¢s mistress she might as well be just one of the women generalized in the story. Thus, after reading the story, one would definitely identify her as just the lady with the pet dog. On the other hand, although Oates took the view of the female character, she did not maximize on the actions, rather on what Anna feels; her inner emotions. Thus, she was able to show the female protagonist as having a hysterical character, has suicidal tendencies, full of self-loathing and with a melodramatic self-image. It was also shown in this version what seemed to be almost neglected in the original narration, the female protagonistââ¬â¢s thoughts of the situation she was in. If one would observe how Anna reacted on the circumstance based on Chekhovââ¬â¢s narrations, it would be unclear how she felt about what was happening. One may somehow recognize the struggles but not to the extent of truly identifying with her. In fact, it may be possible to jump to a conclusion that she was not tremendously affected by the obviously wrong conduct that they were doing. As can be seen in the situation where Gurov went to visit her, she was described as astonished about his sudden appearance but showed no remorse for they continued their escapades and promised to meet discretely (Gioia, 1998). This can be misleading for readers may interpret her reaction as a complete acceptance of the situation they were in. However, in Oatesââ¬â¢s account, it can be seen and felt how much Anna was confused about the situation. The conflict inside her was clearly illustrated which made it easy to relate with her struggles. Thus, it can be understood why she had inclination to end her own life. Moreover, being able to focus on her perception makes readers understand that she actually desired for things to be in the right place. She wanted her marriage to be better so that things would be corrected. This confusion was emphasized more by Oatesââ¬â¢s circular presentation of events, which made it seem like it was actually the main idea of the story. Moreover, in the depiction of the characters, one can see how the Gurov of Chekhovââ¬â¢s version and Anna of Oatesââ¬â¢s story have quite different perceptions of marriage and adultery. Through Chekhovââ¬â¢s, we identify that the main protagonist do not think highly of his marriage, staying within it but not respecting its real essence. It has actually became instrumental in perpetuating his quest for women, thus, adultery can be said as a second nature to him. On the other hand, we learned through Oates that Anna has fair regards to her marriage, which made her feel guilty about her affair with Gurov. She was not comfortable with adultery the same way that her partner was; therefore, she had to deal with her conscience throughout the story. (Fulford, 2004). Further differences unfold at the end of each story. On Chekhovââ¬â¢s note, since it was on Gurovââ¬â¢s view, he presented how he realized that he can actually still find true love; that despite the fact that he despised women in general, here is a woman who was able to show him that he can still feel that form of affection. On the other hand, Anna also found love at the end of Oatesââ¬â¢s story, however, it was a different one for it was a love for herself. It was an acceptance of what she is and what she has become in loving ââ¬Å"the strangerâ⬠, which made her acknowledge that she cannot live without him and that her marriage would not be able to keep her from being with him. Through this realization, it showed that she has finally decided to take the path that would make her happy, disregarding other matters, just making a decision that would satisfy her needs and wants. Her identity has been found and she has learned to love it (Edrich, 2003). If profoundly analyzed, one would identify that the theme of both stories revolve on the stereotypical idea of love, marriage and adultery. Men tend to find love on another person, often on women, while women always seem to be lacking self-acceptance which translate to not loving themselves; women has higher respect and gives more importance to marriage as compared to men and society seems to have a better acceptance of men being adulterous but women are judged awfully for it. As a matter of fact, men who commit adultery are at times admired but women are abhorred for doing so. The story is somewhat an illustration of societyââ¬â¢s double standard. Chekhov was a genius in coming up with a story with a theme like this and the way that he presented it was very exceptional. Oates should also be commended for her brilliance in making an interpretation of the womanââ¬â¢s character. Thus, even though these are different stories, they are able to present different perspectives and understanding of issues that are rampant in the society but are not often addressed. I cannot completely decide on which of the versions is better because both have their own merits, although I have a slight inclination to the original. Perhaps, a good deciding factor would be to which character one could relate to, the man or the woman? Works Cited: Edrich, M. M. (2003). The Lady with the Pet Dog Essay. Retrieved May 31, 2010, from: http://www. edrich. us/files/own/c_engcheckhov. pdf Fulford, R. (2004). Surprised by Love: Chekhov and The Lady with the Dog. Queens Quarterly, 111, 300+. Goioa, D. (1998). Anton Chekhovs The Lady with the Pet Dog. Retrieved May 31, 2010, from Ecclectic Literary Review: http://www. danagioia. net/essays/echekhov. htm
Wednesday, January 22, 2020
The Secret Knowledge of the Bombing of Pearl Harbor Essay -- essays re
Knowledge of the Bombing of Pearl the Secret Harbor Titans clashed in Europe...a struggle for power between the Axis(Germany, Italy, and Japan), and the Allies (France, England, and Russia), waged on. Many people died. There were famines, diseases, split up families, hardships unimaginable to people in our time. Yet one country prospered. Isolated in its own wealth and prosperity, The United States of America had no interest in the war. At least until one infamous day, December 7, 19411, the bombing of Pearl Harbor. On this day, Germanyââ¬â¢s ally, Japan, led a surprise attack on the US Naval station in Pearl Harbor, Hawaii. Or was it a surprise? Did Franklin Delano Roosevelt, then president of the United States of America, know about the attack? Was he secretly hiding the information in order to enter World War II? The answer is yes. And not only did he know about the attack, he encouraged it. He used precise tactics in doing so, all the while abusing his presidential power and not helping save innocent American lives. Yet this tr agedy has been overlooked for many years, and will go unnoticed for many more. It was a ââ¬Å"Day of Infamyâ⬠2, indeed. It was December7, 1941, the soldiers on naval base Pearl Harbor in Oahu were just waking up. Suddenly bombs began to drop, 7 ships were sunk, 2897 people were killed almost instantly, 879 were wounded3, millions of lives changed. Franklin Delano Roosevelt had wanted to enter the war for a long time. However, the United Statesââ¬â¢ public opinion was against going to war due to the stable and booming economy. The only problem was that he had to make Japan make the first move. He had to make them do this because the American people did not want to enter the war. He had to find a way. He found it in Lieutenant Commander Arthur H. McCollum. McCollum provided Roosevelt with a detailed, 8-step procedure for making Japan make the first overt move into war: A. Make an arrangement with Britain for the use of British bases in the Pacific, particularly Singapore. B. Make an arrangement with Holland for the use of base facilities and acquisition of supplies in the Dutch East Indies(now Indonesia). C. Give all possible aid to the Chinese government of Chiang Kai-shek. D. Send a division of long-range heavy cruisers to the Orient, Philippines, or Singapore. E. Send two divisions of submarines to the Orient. F. Keep the main strength of th... ...and against evil, for the surprise attack (on Pearl Harbor) made Americans sympathetic for our striped men and women, causing more help from the mass majority of Americans, eventually leading to victory in World War II. Had Nazi Germany won, no one knows the extent of evil that would have been caused. So even though Franklin Delano Roosevelt did many wrong things, his reasoning was good, and we were victorious. 1 http://www.execpc.com/~dschaaf/theday.html 2 FDRââ¬â¢s famous speech after the bombing 3 ftp://ftp.purdue.edu/pub/Liberal-Arts/History/pha/pearl.harbor/misc/army_1.txt 4 Stinnet, Robert; Day of Deceit, page 8 5 Stinnet, Robert; Day of Deceit, page 9 6 Stinnet, Robert; Day of Deceit, page 9 7 Stinnet, Robert; Day of Deceit, page 11 8 Stinnet, Robert; Day of Deceit, page 11 9 Stinnet, Robert; Day of Deceit, page 11 Bibliography Websites: 1. ftp://ftp.purdue.edu/pub/Liberal-Arts/History/pha/pearl.harbor/misc/army_1.txt 2. http://bcn.boulder.co.us/government/national/speeches/spch2.html Book: 3. Day of Deceit, Stinnet, Robert,The Free Press, New York, New York Encyclopedia: 3. World Book, 1989 edition, World Book Inc., Newspaper: 4. New York Times, Dec 8, 1941 edition.
Tuesday, January 14, 2020
How Important Is Prince Henry (Prince Hal) in Henry IV-Part 1? Essay
In the play Henry IV part 1, we see that Prince Henry (Prince Hal) plays an important part in the whole plot. We see that he is the focal point of the plays main themes. Prince Hal spent almost all of his time in the tavern with Sir John Falstaff, his best friend. In act 2 scene 4, Prince Hal has an interesting conversation with Falstaff. At first, the conversation begins with a little light-hearted humour when Sir John plays the King interviewing the Prince and Prince Hal plays as himself. Falstaff, playing the King, starts the conversation by saying, ââ¬Å"Peace, good pint-pot, peaceâ⬠to me as a reader this seemed quite funny in the sense that a ââ¬ËKing of Englandââ¬â¢ would address his son, the prince a pint-pot. Falstaff then said, while still playing the King, ââ¬Å"I do not only marvel where thou spendest thy time, but also how thou art accompanied.â⬠He later went on to say, ââ¬Å"And yet there is a virtuous man whom I have often noted in thy company, but I know not his name.â⬠Really all this time Falstaff was asking Prince Hal about himself. Knowing this Prince Hal asked the ââ¬Ëkingââ¬â¢ ââ¬Å"what manner of man, and it like your majesty? By this time, Falstaff had most probably thought of enough words to praise himself and so replied, ââ¬Å"A goodly portly man, Iââ¬â¢ faith, and a corpulent; of a cheerful look, a pleasing eye, and a most noble carriage.â⬠What he meant by this was that he was a very dignified man with a good figure and that he had a noble behaviour. Prince Hal now decided that it was time for him to play King and for Falstaff to play Prince but Falstaff thought otherwise; he replied, ââ¬Å"Dispose me? If thou dost it Prince Half so gravely, so majestically, both in word and matter, hang me up by the heels for a rabbit-sucker, or a poulterââ¬â¢s hare.â⬠This meant that Falstaff felt quite offended by Prince Hal suggesting such a thing. Prince Hal had another idea, instead of praising Falstaff; Prince Hal thought it would be amusing to disgrace him. Prince Hal spoke out as the King, ââ¬Å"Thou art violently carried away from grace. There is a devil haunts thee in the likeness of an old fat man.â⬠This to Falstaff would seem almost as an insult and for his defence replies, ââ¬Å"But to say I know more harm in him than in myself were to say more than I know. That he is old, the more the pity.â⬠Falstaff felt as though he had been insulted but still tried to make it sound as though he were still joking. For Prince Hal the major turning point in his life was when he went to have an interview with his father the King. This meeting not only showed Prince Hal how disappointed his father was, but also showed him how wrong he had been up to now. As soon as he realised this he asked for forgiveness from his father, he did this by s aying, ââ¬Å"Find pardon on my true submission.â⬠His father replied, ââ¬Å"God pardon thee!â⬠The most important part of Prince Halââ¬â¢s reformation was when he decided to ride into battle alongside his father Henry IV. Hotspur (Harry Percy) had led a rebellion and wanted to overthrow Henry IV so his son Prince Hal promised that he himself would fight Hotspur to the end. Before the battle had begun Vernon, Hotspurs cousin came to Hotspur and described how great Prince Hal looked. He said, ââ¬Å"All furnishââ¬â¢d, all in arms; all plumââ¬â¢d like estridges that with the wind bated, like eagles having lately bathââ¬â¢d; Glittering in golden coats like images; As full of spirit as the month of May, And gorgeous as the sun at midsummer.â⬠Hotspur could not take this anymore and was just lost for words when he heard his own cousin, a rebel fighter saying such brilliant words about someone he was just about to fight. The final battle between Prince Hal and Hotspur was the grand finale of the completion of Prince Halââ¬â¢s reformation. Hotspur however mocks Prince Hal a little and boasts about himself as well. Hotspur does this by saying, ââ¬Å"Harry, for the hour is come to end the one of us; and would to God thy name in arms were now as great as mine!â⬠To Hal this would have been enough to push him and fight Hotspur. Throughout the play Henry IV, Shakespeare used different devices of language. To distinguish the dignified people he used blank verse. We see an example of this whenever the king speaks for instance when the King speaks to his eldest son Hal, ââ¬Å"I no not whether God will have it so.â⬠Another device which Shakespeare uses is imagery, there is a good example of this is when Worcester (his uncle) speaks to Hotspur and Northumberland (his father) when they plan to hold the rebellion. ââ¬Å"As full of peril and adventurous spirit as to oââ¬â¢er-walk a current roaring loud on the unsteadfast footing of a spear.â⬠To a reader these words would give them the image of a roaring river with a spear as a bridge on which to cross over. Another device, which is used in the play, is dramatic irony. We see this when the prince is alone in his apartment and thinking aloud to himself about his reformation and how he will amaze everyone when he does so. In the play, many characters speak about Prince Hal. Falstaff his best friend sometimes addresses him as ââ¬Ëmad wagââ¬â¢ or ââ¬Ëthe most comparative, rascalliest, sweet young Prince.ââ¬â¢ All these names that Falstaff called him were all meant as a joke and never said seriously. Hotspur, Halââ¬â¢s rival to the throne of England said many things about him, some of which are ââ¬ËThe madcap Prince of Walesââ¬â¢ and when they finally met at the battlefield, he mocked Hal by saying that he wished that Hal was as great a fighter as he was. The King also said that he would rather have Hotspur as his son and his next heir to the throne than Hal, ââ¬Å"He hath more worthy interest to the state than thou the shadow of succession.â⬠Throughout the play, no one described Prince Hal as greatly as Vernon (Hotspurs cousin). He described Prince Hal to Hotspur so magnificently that Hotspur even told him to stop talking because he could not hear Prince Halââ¬â¢s praises anymore. Hal was described by Vernon, ââ¬Å"All furnishââ¬â¢d, all in arms; all plumââ¬â¢d like estridges that with the wind bated, like eagles having lately bathââ¬â¢d; Glittering in golden coats like images; As full of spirit as the month of May, And gorgeous as the sun at midsummer. Wanton as youthful goats, wild as young bulls, I saw young Harry with his beaver on, his cushes on his thighs, gallantly armââ¬â¢d, rise from the ground like featherââ¬â¢d Mercury, and vaulted with such ease into his seat as if an angel droppââ¬â¢d down from the clouds to turn and wind a fiery Pegasus, and witch the world with noble horsemanship.â⬠As this came from a rebel fighter, this emphasised the fact that the impact that Prince Hal had on everybody was astounding. My conclusion is that Prince Henry (Hal) plays an important role in the play because he manages to have an affect on everyone and everyone seems to be effected by him. Prince Hal is also the next heir to the throne in succession of his father Henry IV so he therefore is an important person and he has to uphold certain responsibilities and cannot let people like Falstaff sway him in the wrong direction.
Monday, January 6, 2020
`` I Have A Dream, And Do Those Dreams Come True
Whoââ¬â¢s in charge of what people dream, and do those dreams come true? Lorraine Hansberry did a great job expressing struggles within an individual family to the society in her play, A Raisin in the Sun. The play ââ¬Å"opened at the Barrymore Theatre in New York on March 11, 1959â⬠(ââ¬Å"Backgroundâ⬠par. 1). This was before Martin Luther King Jr.ââ¬â¢s ââ¬Å"I Have a Dream Speechâ⬠that took place on August 28, 1963; therefore, one could assume that Hansberry was experiencing the fight to gain African Americansââ¬â¢ rights when she was writing A Raisin in the Sun. The play helps society (white folk) and the reader understand that it doesnââ¬â¢t matter what race you are, everyone has similar struggles, and they can relate to the differences. Even though this particular familyââ¬â¢s struggles are inflicted upon them because of unequal rights, the protagonist, Walter Lee Younger, could have avoided making more conflicted situations for his family. H is personality and personal struggles influenced his responsibilities in his household, and it took a great deal for him to gain the power of being in charge of his family, of becoming a man. Walter Lee Younger tends to make bad decisions. He doesnââ¬â¢t have very strong relationships with his family members because of his selfish ways, making him seem to be a boy instead of a man. Hansberry describes Walter Lee Younger as an ââ¬Å"[â⬠¦ intense young man, inclined to quick nervous movements and erratic speech habitsà ¬Ã ¬Ã¢â¬â and always in his voice there is a quality ofShow MoreRelatedA Dream Deferred By Langston Hughes990 Words à |à 4 PagesThe poem ââ¬Å"A Dream Deferredâ⬠by Langston Hughes; is about what occurs to the dream when you postpone them, instead of going for it and make it come true. Many people in this world has a dream or some sort of goal that they would like to accomplish. 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Contrary to popularized belief, the American Dream no longer falls under a strict list of guidelines like in the past, a white picket fence, riches beyond belief and a family in the suburbs no longer defines the dream. The American Dream has evolved from one large spectrumRead MoreI Have A Dream By Dr. Martin Luther King Jr.1102 Words à |à 5 PagesAmericans we have been unable to embrace this concept without severe punishment. From being sprayed with high powered water hoses to being brutally beaten by those that are supposed to protect and serve. In the speech, I Have A Dream by Dr. Martin Luther King Jr., he elaborates on the fight African Americans have endured and sets the path for freedom and equality while We Shall Overcome by L.B Johnson speaks on providing equality for all Americans. According to Dr. Martin Luther King Jr. speech, ââ¬Å"I Have
Sunday, December 29, 2019
Personal Experience Developing World Education Through a...
Hello everyone, before I introduce myself, let me ask you a question. If you are at the height of your corporate career, meaning earning millions and billions of dollar per year, would you walk away from your job to dedicate your life to a social cause? Didnt think so right?. But, that is exactly what I did (casual) At the age of 35, I quit my position as Microsofts Director of Business Development for the Greater China Region in order to found Room to Read. So let me tell you my story. How many of you have trekked in the Himalayas? A decent number of you Iââ¬â¢m guessing, ok. Even if you havenââ¬â¢t I can tell you that the mountains created a beautiful vistas, but also created a lot of hardships. When you canââ¬â¢t tradeâ⬠¦show more contentâ⬠¦So profoundly, (repeats quote) Too poor to afford but until we have it we wil stay poor. Cause everyone of us has a grandparent or a greagreat parent who could have said the same thing. Everyone also had an ancestor who grew up in that conditions. But then we finally universally education as economies got richer. But that is not happening in many parts of the world today. While the headmaster thankfully like me was an actionorientated optimist. He asked for the order, and gave me a homework assignment. He said ââ¬Å"Perhaps, sir, you will some day come back with booksâ⬠. And I got excited. I made some money at the young age, but not huge amounts. And I thought ââ¬Å"This is a great way to help the village of Bahundadaâ⬠to take my books to give that gift to the kids. I had this vision on day nine of the trek, and I might have had this vision in the middle of the night; coz I was drinking the local Rockshee, in 15000 feet altitude. And my vision was very simple, it was of one of my heroes Andrew Carnegie. Carnegie, while being known as a greedy capitalist robber baron, also redeemed himself later in life by setting up a network of over 3000 libraries across the US, England and Scotland Carnegie libraries were everywhere. The ideas were simple. You would give people the hand up not the hand down that comes with education. Now being marketing guy, I wanted to be Carnegie one better. And my goal was to be Carnegie with aShow MoreRelatedAn Organization Called Feed My Starving Children ( Fmsc ) Essay1332 Words à |à 6 PagesWhile the world produces enough food to feed over seven billion people, more than one-third of it, approximately 1.3 billion tons, is tossed before getting on the dinner table. Although many do not think about the profound effect wasting food has on themselves, numbers of precious childrenââ¬â¢s lives are taken by severe poverty, and thus lack of food, every year around the world (ââ¬Å"Feedâ⬠). An organization called ââ¬Å"Feed My Starving Children (FMSC)â⬠has been fighting this issue since 1987 in order alleviateRead MoreLeadership Development Of The Member Education1212 Words à |à 5 Pagesno. 8, continued Member Education Beyond the New Member Experience, all of our members benefit from Every Member Education. The chart to the right outlines the structure for education that falls under each pillar. The courses are meant to cover a variety of topics beyond the Kappa experience, including personal, professional and intellectual development. Below are some examples from our Every Member Education Learning Portal. no. 8, continued Leadership Development Leadership development is an integralRead MoreApproaches to Self-Managed Learning1012 Words à |à 5 PagesLearning through research is an important part of modern independent learning. Ability to use the internet can provide up-to-the-minute data from a range of sources. 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Setting short-term and long-term goals will help guide through the journey to transition into the role of professional nursing and provide new opportunities for the future. Beliefs and values influence the decisions or choices people make in their personal and professional lives. My philosophy of nursingRead MoreThe Admission Of A Grad School1495 Words à |à 6 PagesPersonal Essay to the Admission of a Grad School 1. What draws you to this program right now? My desire has always been to venture into the field of arts and design. In the process of exploring the right life and career path from the unprecedentedly prosperous diversification of art and design, I have realized that since we live in the era of digital technology innovation, the rising demand of ââ¬Å"applied artsâ⬠(multimedia and industrial design) is far beyond the range of ââ¬Å"traditional artsâ⬠(drawing
Friday, December 20, 2019
Essay on Causes and Effects of Economic Growth - 1724 Words
Discuss the causes and effects of Economic Growth Economic Growth Before discussing the causes and effects of economic growth, I will define what economic growth actually is and distinguish between the two types of growth in the economy; actual and potential. On the whole, economic growth may be defined as ââ¬Ëa long-run increase in an economyââ¬â¢s productive capacity and trend outputââ¬â¢. The long-run output growth trend an economy achieves is indicated by the path of trend Gross Domestic Profit (GDP) and is usually calculated as a percentage average annual output growth over a large number of years. This is because, given long enough, the phases of the business cycle averages out so that increases in the economyââ¬â¢s real GDP are largelyâ⬠¦show more contentâ⬠¦Ã¢â¬â Labour This is measured in the number of hours worked. ââ¬â Capital This includes machinery and other productive assets which could increase the marginal productivity. ââ¬â Entrepreneurial skills i.e. the business skills which the population has. If the supply potential is to grow then one or both of the above bullet points must take place. For this growth to be sustained over the long-term there then must be an increase in potential output, i.e. the economy capacity to produce must increase. A low stable inflation and steady growth in aggregate demand is required to produce the type of macroeconomic situation which encourages economic growth. This is the aim of the governing bodies that can control this. However, there are various effects of economic growth to economies. These can either be positive or negative. Effects of Growth Benefits of Growth There are four main benefits of growth to an economy. These are; â⬠¢ Increased levels of consumption A high level of consumption of goods and services is linked back to a higher real income per head. This in turn will happen if economic growth outstrips population growth. Overall, if human wellbeing is related to the level of consumption, then growth provides an obvious advantage to the society. â⬠¢ It can help avoid other macroeconomic problems It is only human for people to have wants and wishes of a higher living standard. 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Thursday, December 12, 2019
Theory Practice & Law Residence and source and Ordinary Income
Question: Discuss about the Taxation Theory Practice Law. Answer: Residence and source Facts of present case study In the present case structure the residential status of individual is discusses Assesse is Kit permanent resident of Australia Attain citizenship of Chile Due to birth factor Working in Indonesia With the U.S. based company Dependents A wife and two children (residing in Australia) All investments are made in Chile country Do have a residential property owned in Australia Law implacable in this case The concept of tax residency is quite different from the normal residency as depicted by Australian taxation law. The border immigration rules do not apply while referring to the taxation residency. There are certain circumstanced which need to be looked before determining the taxation residency of Kit- There might be a possibility that an assesse can be tax resident without being a citizen of Australia or do have a permanent residency. Alternatively, individual do have permanent residential status but might not be a tax resident. Determination of tax residency might be dependent on certain laws and compliance. The individual has to go through certain test and check to know its tax residential status. This test is also referred as resides test. The assesse will be considered to be resident if he satisfied any of the below mentioned conditions- Domicile test This test look after the fact that where is assesses permanent home or domicile. Until and unless the assesse Kit is able to satisfy the department that he has permanent home in country other than Australia the tax officers will take resident home in which Kits family is residing in Australia into account for domicile test (ATO, 2016). 183 days test If the Assesse kit is staying for more than half of the year in Australia than he would be considered resident for taxation purposes. Kit does not fall in 183 day test as his visit or stay in Australian nation is less than 183 days in the previous year for the purposes for the tax calculation (ATO, 2016). Superannuation test This test states for the individuals working on the behalf of Australian Government or Commonwealth of Australia, in the countries outside the nation. Assesse kit does not fall under this test as he is working for an U.S. based company (ATO, 2016). Apart for the above test individuals are accessible to certain deduction available under the section 26 AG which provides exemption to the Australian residents attaining certain income from salaries and investments from outside Australia. This exemption is available on the fact that the country has DTAA agreement with the nation in which assesse is earning certain income from different source and paying taxation in respective country. Observations from the above case study If the assesse kit is resident for the taxation purposes in Australia than he shall be liable to pay taxes on the income attained by him around the globe. He shall be liable to pay taxes on both salary and investment income. But if the assesse is not deemed to be tax resident of Australia than nil income shall be chargeable to tax as in the present case study. Ordinary income No. Case laws Respective outcomes or interpretation provided by the court of law 1. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 Facts of the case The particular case law organsiation relates with the association formed in the year 1901. The companys MOA states a fact that its objectives are to purchase a land in the California region. Later on with the period of time company sold the land to another company and attained substantial amount of earnings. Department contention The contention of the department is that the income earned by the assesse shall be chargeable to tax as per section 25(1) of the income tax act. High court contention The high court is of opinion that the company was aiming to earn the profit to earn the profits from the sale of land starting from initial period. As indicated by the companys financials it has been reported that the organisational funds were never enough to do the mining job. Ultimate aim of the company is enter into trading transaction related to land and earn the substantial profit. Therefore the contention of the department was held correct (Manyam, 2011). 2. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 Problem related to case law Tax payer in the current case was holding a piece of land with aim and objective to perform the mining business. Area of the land was 1771 acres. By the early 1920s the mining business has been winded up and company worked out in the process of selling the land. To bring the land to most advantageous situation roads and public welfare institutions were developed (Jade, n.d.). Department contention The commissioner of income tax is of opinion that the profit attained by the development of land will be taken into account of taxable income High court contention The court of law is of view that all the development activities are done to bring the land in a situation that it certainly can be sold off. There is no profit on development activities (Jade, n.d.). 3. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR Problem of current case law Assesse in the current case law acquired certain land with the aim and objective to initiate fishing business. Later on the enterprise was sold by promoters of the group. It was sold to some infrastructure companies with the intention of land development and attains certain amount of profit. After making certain development the resulted land was sold at a high profit (Jade, n.d.). Department contention Income tax department contention is to charge tax on such revenue. High court contention The bench of high court headed by three judges Gibbs CJ, Mason Wilson is of view that mere realisation of capital asset while forming an organsiation does not switch the overall purpose even after making land development (Jade, n.d.). 4. Statham Anor v FC of T 89 ATC 4070 Facts of the case In the relevant case law the assesse were the trustees of estate previously owned by a person which is now deceased. The main motto of the owner was to perform a farming activity on the above mentioned land. Later on half of the portion of the land was sold by the deceased person to the firm wholly controlled and managed by its family members. The activity performed by the firm on the above mentioned half piece of land was related to raising cattle and dairy farming. But due to misfortune, this activity suffered loss and the respective member sold the portion of land (ATO, 2005). Department contention Here department is of view that revenue generates out of proceeds of sale of land is an income generated in the ordinary course of business. Therefore such income shall be chargeable to taxation Court contention The court of law is of contention that profits generated in the current scenario are the revenue generated is not an income of ordinary nature. This sale of land is after impact effect of continuous losses incurred by the farm business (ATO, 2005). 5. Casimaty v FC of T 97 ATC 5135 Facts of the case In mentioned case law the conflict among the department and assesse is on land Action view. Assesse was gifted a land from his father and over the period of time due to increasing debt he made certain land development activities and sold a portion of land (ATO, n.d.). Income tax office contention Department of income tax perception is that the assesse should be charged to taxation under section 25 (1) of IT act 1936. Commissioner of income tax that assesse business relates to activity of land sub-division. Decision given by court of law Head judge Ryan J. gave the decision that income earned by the taxpayer shall not be liable to taxation duty under section 25(1) of IT act 1936. As the particular revenue is earned due to selling of part property of assesse (ATO, 2005). 6. Moana Sand Pty Ltd v FC of T 88 ATC 4897 Current problem in the case law The taxpayer in the current case purchased the piece of land. His motive behind that land deal is to enter into a segment of sand trade. Later on government converted the land into rural region and paid the appropriate compensation of $ 500,000 in the two parts. Previously when the assesse claimed that the land was to be utilised for the purpose of subdivision when government of the region desired to mine the particular piece of land. Department contention The commissioner of the Income tax is of the opinion that the particular activity relates with the subdivision and profit generation operation. Therefore the amount earned by the company amounted to $ 500,000 shall be chargeable to taxation. Court contention In the present case law court of law favoured the contention of the department stating that the amount earned by the assesse is in the ordinary course of business and thus referred as ordinary income. It showcases the overall intention of assesse with the future motive to convert the land into a subdivision process and ascertain the profitability (ATO, 2005). 7. Crow v FC of T 88 ATC 4620 Facts of the case Assesse regularly purchases property on the continuous intervals and further enter into activity of sub-division on a repetitive basis. Department contention Department is of view that due to regularity in the nature of the business it showcases the nature of subdivision business of assesse. Federal court contention The court supported the view points of department and gave a decision that transactions were made with the motive to attain certain business profits. An activity performed by the assesse over the period of time represents business income earned by him. Therefore it will be referred as income as per the general concept of income tax act (ATO, n.d.). 8. McCurry Anor v FC of T 98 ATC 4487 Current law problem The relevant problem states about the fact that the taxpayer had converted the residential property for the commercial resale purpose after making little modifications in it. The assesse developed three houses for the resale purpose and advertised for the same. Department contention The contention of the department is that on subsequent sale of the residential units after being utilisation for the personal residential purpose is of the nature of the net profit. The commissioner is of view point that profits are due to normal ascertained income and is an outcome of commercial activity performed by an assesse. Federal court contention The judge of the High court is of the view point that original objective of the assesse is to perform a commercial activity and attain profit form sales. Though the main objective behind the purchase of the property was not an investment purpose rather than it is a business activity. So keeping in mind the dominant activity court ordered decision in favour of department (ATO, n.d.). Bibliography ATO, 2005. ATO Interpretative Decision ATO ID 2005/157. [Online] Available at: https://www.ato.gov.au/law/view/document?docid=AID/AID2005157/00001 [Accessed 17 Aoril 2017]. ATO, 2016. Residency tests. [Online] Available at: https://www.ato.gov.au/individuals/international-tax-for-individuals/work-out-your-tax-residency/residency-tests/ [Accessed 17 April 2017]. ATO, n.d. Taxation Ruling TR 92/3. [Online] Available at: https://www.ato.gov.au/law/view/document?DocID=TXR/TR923/NAT/ATO/00001 [Accessed 17 April 2017]. Jade, n.d. Federal Commissioner of Taxation v Whitfords Beach Pty Ltd. [Online] Available at: https://jade.io/j/?a=outlineid=67040 [Accessed 16 April 2017]. Jade, n.d. Scottish Australian Mining Co Ltd v Federal Commissioner of Taxation. [Online] Available at: https://jade.io/j/?a=outlineid=64663 [Accessed 16 April 2017]. Manyam, J., 2011. Taxation Of Gains From Banking and Insurance Businesses In New Zealand. Revenue Law Journal Volume 20 | Issue 1 Article 6.
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