The Equal Pay Act Is An Anti Discrimination Policy

The Equal Pay Act is an anti-discrimination policy, which was signed into law on June 10, 1963. The purpose of this policy was to stop gender based pay inequality. During World War Two, more women started to join the paid workforce, because a large amount of the men were away at war. As more and more women entered the work force, the pay differences began to rise. Women would only make fifty-nine percent of what men would make. This social issue brought the Equal Pay Act into law, it was to ensure that women would not be discriminated against when it came to pay wages. Soon after this issue started to rise governmental officials would begin to create a policy to ensure equal pay for women. The Equals Pay Act was created to ensure that women will not be discriminated when it comes to pay wages. Women would be doing similar work as men and would only be paid fifty-nine percent of what the men were paid. In the early 20th century women only made up twenty-four percent of the workforce, so different pay wages were not made into a big social issue. Though during World War Two, women made up thirty-seven percent of the work force, because most men were out fighting the war. Men were also scared that since women would do similar work for less pay, it would lower the men’s wages or the women would replace them. As more men went off to war more unions formed to advocate for equal pay (National Parks Service). Starting the social issue of unequal pay. The Equals Rights AmendmentShow MoreRelatedThis report is about the equal opportunities and anti-discriminatory practice observed in a nursery placement. I will be looking at how individuals,1570 Words   |  7 Pages Equal Opportunities 2) Introduction: [IMAGE] This report is about the equal opportunities and anti-discriminatory practice observed in a nursery placement. I will be looking at how individuals, teams and the whole organisation tackle discrimination in the placement and promote equal opportunities. I will also study and outline the main points about some of the government acts which are designed to reduce discrimination and promote equal opportunities with Read MoreEssay on Strategic HR Practices of the Organization940 Words   |  4 Pagesorganization are: ïÆ'Ëœ Equal Employment Opportunity Policy and Anti Discrimination Legislations ïÆ'Ëœ Management by Objectives Performance Management System Equal Employment Opportunity Act and Anti Discrimination Legislations: EEO policy aims at equal treatment with all the employees and equal distribution of wages and powers between all the employees (Fisher, Schoenfeldt Shaw, 2004). Anti discrimination legislation helps in attracting and retaining talented employees. Equal pay and other benefits areRead MoreThe Case Of Calibuso Et Al V. Bank Of America Corp Essay1563 Words   |  7 Pagesin 2010, when female financial analysts (FAs) filed charges in in several states and with the Equal Employment Opportunity Commission (EEOC) claiming that the Bank of America (BoA) used discriminatory pay practices against them in violation of state laws and the U.S. Equal Pay Act of 1963 and Title VII of the Civil Rights Act of 1964 (DiMarco, 2014; Calibuso, 2012). These laws forbid inequalities in pay (Schrimsher Fretwell, 2012) and discriminating employment practices based on gender and otherRead MoreDiscrimination In The Workplace Essay1565 Wo rds   |  7 PagesDiscrimination is a topic that has been around for a very long time. Most people today do not realize how discrimination affects everyone around them and might even happen to them from time to time. â€Å"Discrimination means treating a person unfairly because of who they are or because they possess certain characteristics such as age, gender, race, disability, religion, pregnancy and maternity, sexual orientation, gender reassignment, and marriage and civil partnership† (EOC 2017). There are many typesRead MoreGender Discrimination At The Workplace962 Words   |  4 Pages Gender Discrimination in the Workplace Santisha Fleming Human Resource Management Dr.Juluis Demps –Management 360 Jacksonville University April, 1, 2015â€Æ' American women can vote, hold office, and they can work in a public work environment. They are considered have an equal opportunity when compared to men. What is the true definition of equal employment opportunity? Does this mean that women and men are offered the same opportunities in the workplace? As well treated equally in regardsRead MoreThe Civil Rights Act Of 19641581 Words   |  7 PagesIn the United States, almost every employee is to protected under federal employment and anti-discrimination laws. These laws make it unlawful to discriminate against a variety of groups that have historically been subjugated to unfair treatment. The major federal anti-discrimination law is Title VII of the Civil Rights Act of 1964. This law prevents discrimination on the basis of race/color, sex, religion, or national origin. It also prohibits retaliation against an employee for asserting theirRead MoreThe Issues Of Human Resource Personnel Essay1262 Words   |  6 Pageslaws exist in reg ards to Civil Rights, Age Discrimination, and Equal Pay they may not know the specifics of the law or the consequences of non-compliance. Just like a company needs experts like accountants to manage the money or Quality Assurance departments to ensure a product is produced; this lack of specific knowledge is why it is important for companies to have Human Resource personnel. Human Resources is comprised of experts that can design policies, practices, and even help shape the corporateRead More Employment Laws and Regulation Essay1290 Words   |  6 Pagesconsequently eliminating any chance of discrimination and harassment should be a priority. Wage and Salary Fair Labor standards Acts (FLSA) is among the regulations that protect the compensation rights of the employees. This regulation covers non-expert employees by specifying the minimum wage they should be paid, the amount they should be paid for working overtime, and the general minimum working standard regarding minor employment. The general principal behind this act is to ensure employees welfareRead MoreA Brief Note On The Civil Rights Act Of 1991 Essay1035 Words   |  5 PagesThree important Employment Laws Civil Rights Act of 1991 – The Civil Rights Act of 1991 was signed into law in November of 1991. The law placed more responsibility on the employer (Dessler, 2017). The Civil Rights Act of 1991 (CRA 1991) addressed the issue of burden of proof – The plaintiff has to show that that they were illegally discriminated against, and the employer must show proof that they did not discriminate (Dessler, 2017). Once an employee demonstrates that they were discriminated againstRead MoreWorkplace Discrimination Essay examples1339 Words   |  6 PagesWorkplace Discrimination Discrimination occurs when an employee suffers from unfavorable or unfair treatment due to their race, religion, national origin, disabled or veteran status, or other legally protected characteristics. Employees who have suffered reprisals for opposing workplace discrimination or for reporting violations to the authorities are also considered to be discriminated against. Federal law prohibits discrimination in work-related areas, such as recruiting, hiring, job evaluations

Business Models in Ecom - 1049 Words

Overview Lecture 2 E-Commerce Business Models Boriana Koleva bnk@cs.nott.ac.uk C54 Key components of e-commerce business models Major B2C business models Major B2B business models Business models in other emerging areas of e-commerce Benefits and Problems with E-Commerce E-commerce Business Models Business model – set of planned activities designed to result in a profit in a marketplace Business plan – document that describes a firm’s business model E-commerce business model – aims to use and leverage the unique qualities of Internet and Web Key Ingredients of a Business Model Five Primary Revenue Models Categorising E-commerce Business models No one correct way We categorize business models according to e-commerce sector†¦show more content†¦isticated set of sourcing and supply chain management tools Application service providers a subset of B2B service providers Revenue through fees (for market making services, supply chain management) 3 Exchanges An electronic digital marketplace where suppliers and commercial purchasers can conduct transactions Exchange.eSteel.com, GEPolymerland.com Industry Consortia Industry-owned vertical marketplaces that serve specific industries Horizontal marketplaces, in contrast, sell specific products and services to a wide range of industries Leading example: Covisint Usually owned by independent firms whose business is making a market Generate revenue by charging transaction fees Usually serve a single vertical industry Number of exchanges has fallen to around 700 in 2003 Private Industrial Networks Digital networks (usually, but not always Internet-based) designed to coordinate the flow of communications among firms engaged in business together Single firm network: the most common form (example – Walmart) Industry-wide networks: often evolve out of industry associations (example – WWRE) B2B Business Models Summary Emerging business models Case Study (1) New ways of pricing products and services Priceline.com (name-your-price) Customers choose their price for products services Partnerships with leaders of industry such as travel, lending and retail Demand-Sensitive Pricing Sites that allow consumers to lower the price by joining with otherShow MoreRelatedKohls669 Words   |  3 PagesKohl’s has grown to over 730 stores in 41 states. (Reference for Business, 2005) Retail Strategy Kohl’s operates as a discount department store offering name brand products with discounted pricing. Targeting middle income families, Kohl’s retail stores average 86,500 square feet in size and are located in shopping malls as well as freestanding marketplaces. The retailer also has an online presence at Kohls.com. (Reference for Business, 2005) Kohl’s uses a variety of different venues to advertiseRead MoreWhen I Heard The Words, â€Å" Sales Manager† From My Father,1437 Words   |  6 Pagesmanagers thought they would come that far to being a manager. They could have been promoted for being hardworking, having good communication skills, being able to take charge before anyone. I was always interested in what my parents work as in the business world. I focus more on my father since he has been a sales manager for a long time in different companies. 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Literacy Instruction Free Essays

Language plays a critical role in literacy instruction. In fact, these two concepts are inseparable. Teaching a learner for the first time requires the use of a common language between the learner and the teacher. We will write a custom essay sample on Literacy Instruction or any similar topic only for you Order Now By sharing a common language, the two will be able to establish connection and achieve communication, thus lessening the barriers to literacy. Basic reading, for instance, requires modeling by the teacher of how the phonetic sounds of English are produced before the reader is able to decode a word. In addition, teaching reading involves communication between the teacher and the learner. In the pre-reading stage, the teacher needs to give instructions or guidance to reading, and in the post-reading stage, s/he needs to discuss with the reader regarding progress. In such cases, language is indispensable. Also, there are times when the teacher needs to explain what is being read, or determine the context for the reader to understand it better. The role of the language in facilitating learning in early childhood is very essential since â€Å"literacy skills are developed in conjunction with oral language skills.† (Shaughnessy, Sanger, Matteucci, Ritzman, 2004) In relation to this, it is the teacher’s role to gauge the learner’s oral skills at the beginning of the reading instruction. Knowing the learner’s ability for language acquisition would help the teacher â€Å"recognize indications of delays in children’s language development.† (Shaughnessy, Sanger, Matteucci, Ritzman, 2004) Likewise, this will also enable the teacher to determine whether interventions are necessary to avoid delays in literacy development. Literacy instruction for adults likewise suggests the importance of language. From giving directions to eliciting critical responses, language serves as a significant tool for acquiring and expressing ideas. Without it, other teaching tools and environment will prove useless. Literacy instruction does not end up in teaching a person how to decode or write words and symbols. The meaning of literacy has continuously evolved and so did literacy instruction. It includes not only basic reading and writing, but higher psychological processes of reading and writing. These two skills involve cognitive levels of thinking which start from the literal to the evaluative level. Reading can be characterized as a higher level of psychological process if it involves cognitive skills of identifying main ideas from minor ones, comprehending the selection, synthesizing central themes or message, analyzing truth in statements, and applying concepts to real-life situations. The last one which presents the evaluative level requires the highest psychological process. In the same way, writing also involves higher psychological process than merely identifying letters or symbols. For instance, writing an essay requires the use of the language to convey ideas in sentences, establishing coherence and unity in a paragraph, and applying past learning in writing activities. To ensure that students’ development does not stop at a certain point, teachers engaged in literacy instruction should guide students to aim for higher cognitive levels in consideration of their readiness. In his research, Morrow (1990) found that students who were provided with teacher guidance proved to display more literacy behaviors than those who were not given guidance. The same is true with adult-guided classrooms. Students tended to have more advanced literacy skills when guided closely. In both reading and writing, we see the role of critical thinking. Critical thinking is another skill involving higher psychological process. Mainly identifying ideas in a reading selection (those that answer questions like what, when, where) is not part of critical thinking. Critical thinking is present when the learners are asked to answer questions starting with â€Å"What if† or â€Å"If you were the character†¦Ã¢â‚¬  Essentially, these questions challenge the minds and response of the learners to their environment, and require the application of practical learning. In both reading and writing, critical thinking can be further enhanced through the method of collaboration in the literacy instruction. In this scenario, the learners’ role is taken to a higher level, from being passive receivers of instructions and information to being active reactors and players. â€Å"Proponents of collaborative learning claim that the active exchange of ideas within small groups not only increases interest among participants but also promotes critical thinking† (Gokhale, 1995). Collaborative learning involves the participation of students and the exchange of ideas among them. Through collaborative learning, the students’ critical thinking is enriched by their peers’ ideas and experiences, resulting in a more productive literacy instruction. Importantly, literacy instruction in the beginners’ level should involve planning by the teacher. In this stage, the teacher serves an active role in providing activities which would challenge the higher psychological processes such as reading, writing, and critical thinking. As such, the teacher should be well-informed of the learners’ background and their capabilities. However, in the pre-adult and adult levels, planning for literacy instruction should likewise involve the students. Students’ suggestions and inclinations should be taken into consideration to assure a more fitting instructional design and to achieve the goal of higher literacy. The rationale behind this is, the students will participate more if they can relate with the situation, and if their needs are addressed well for it is best to start with what they are prepared and interested in. Similarly, the teacher’s guidance in the learning process is valuable to produce the best results. Indeed, in every literacy instruction, working hand in hand with the learners is recommended. References Gokhale, A. (1995). Collaborative learning enhances critical thinking. Journal of Technology Education vol. 7, no.1. Retrieved December 11, 2007, from http://scholar.lib.vt.edu/ejournals/JTE/jte-v7n1/gokhale.jte-v7n1.html Shaughnessy, A., Sanger, D. Matteucci, C., Ritzman, M. (2004, Feb. 3). Early childhood language and literacy: Survey explores kindergarten teacher’s perceptions. The ASHA Leader, pp. 2, 18. Retrieved December 11, 2007, from http://www.asha.org/about/publications/leader-online/archives/2004/040203/040203c.htm ; How to cite Literacy Instruction, Essay examples

Taxation - Theory - Practice & Law Capital Loss of Assests

Question: Discuss about the Taxation, Theory, Practice Law for Capital Loss of Assests. Answer: Case 1: The capital gain or capital loss happens due to sale of capital assets. The understanding of capital assets and the valuation of the assets is completely dependent on nature of assets. The assessment of Capital gain or capital loss is calculated from the difference between historical cost of the assets sold and the sale price. If the sale price is higher than the acquisition cost of the asset then theincome generated out of the sales is to be considered as capital gain. The capital gain tax is a income tax but tax implications are different from regular income. There are some exceptions and rules regarding assessment of capital gains are contained in various sections Income Tax Assessment Act 1997 to be discussed below(Yourinvestmentpropertymag, 2016). The revenue nature of income is different from capital gain, therefore capital gain or capital loss cannot be adjusted against normal income. The revenue income will not be clubbed with capital income for tax calculation. The capital losscan only be adjusted againstfuture capital gains from sale capital assets. If the capital loss cannot be adjusted in the same accounting year, then the capital loss can be carried forward to the next year. According to the income tax act, personal assets are almost exempt from the capital gain tax. The CGT is not applicable for those assets on which depreciation is charged. It is important to understand the fact that Australian tax resident earns from the sale of property situated other place then Australia, gain on the sale of the assets will be taxed as capital gain tax in Australia(Pwc, 2013). According to Australian Income Tax act, residential house sold by assesses is not considered as the capital assets. The profit from the sale proceeds is not capital gain. The income from the sale of assets is neither considered as capital gain or normal income. The single dwelling house is not covered under capital assets but there are some criteria that will have to be fulfilled. The resident taxpayersdwelling property is under tax exemption from capital gain tax arising out of sale of the property. There are some important considerations that will have to be covered, including the fact that the individual has to dwell or live on that property. There person has to reside at the property. The property has not been used for the business purpose even in part thereof. The address of the property shall match with the electoral roll of the assessee. The other address proofs like electricity bill and the gas connection shall also substantiate the fact that this is only the dwelling property of the assesse(Koulizos, 2016). The exemption will be allowed from capital gain tax in full provided the resident fulfilling the following criteria; The assessee and his family own the house for the full financial year. The property is not in any way being used by the assessee to produce assessable income- and the person has not used any part of the property for use of business. The land area is below two hectares or less of the property. Here the case is however not part of the exemption but it is more relevant to the fact of assessment of the tax. The sale of real estate can also be considered as normal business income, if the property was bough and developed with the intension to make profit out of the investment. Here in this case the factor is considered different and the assessment is completely based on capital gain tax. There is exemption allowed in case the property is inherited by the assessee. The property is inherited but considering the fact that property was residence of the person who left it to the current owner. The assessee needs to keep record of cost incurred during handover of the property(Yahoo, 2016). In this problem the assessee had incurred loss from investment in shares. The loss from the investment is capital loss and that loss can be carried forward to the next year and can be deducted from the capital gain. Shares are sold either generates income or generate loss is to be treated as capital gain and it becomes subject to capital gain tax. Using Indexation Sale Proceeds $800,000 Less: Purchase Price $100,000 Stamp Duty $2,000 Legal Fees $1,000 $103,000 Improvement Cost $20,000 Index March, 1987 $45 August, 2015 $108 January, 1990 $56 Sale Proceeds $800,000 Less: Index cost of acquisition $245,563 Less: Indec cost of Improvement $38,434 Taxable Capital Gain $516,003 Less: Loss on capital gain $10,000 Total taxable capital gain $506,003 Tax on Capital gain Tax on 180000 $54,547 After 180001 to 516002.92 $146,701 Tax Payable $201,248 Discount Method Tax on 180000 $54,547 Tax on Rest $225,000 Total Tax $279,547 50% Exemption $139,773 The capital gain assessment can either be done on the basis of indexation or the discount method can be used to calculate capital gain. The discount method will be applied if property belongs to a trust and to a society or to any person. Under the discount method capital gain tax is reduced by 50%. Here in this case, Fred is a resident who signed a contract to sell his holiday home in the Blue Mountains in August last year. The sale was settled in February this year when Fred received $800,000 from the purchaser. Fred incurred legal fees of $1100 (Inclusive of GST) and real estate agents commission of $9,900 (Inclusive of GST) in relation to the sale(Workingin-australia, 2016). The holiday home in March 1987 for $100,000 and paid $2,000in stamp duty on the transfer and $1000 in legal fees. In January 1990, Fred engaged a builder to build a garage on the property for $20,000. Case 2: The fringe benefit tax is nothing but the extra monetary benefit or benefit in kind, which can be valued in money is provided to the employee as a recognition of his ability and loyalty. Fringe benefit is a different kind of facility apart from salary and wages paid to the employees, the nature of the benefit cannot be equaled to or shall not be considered as salary or wages. The Australian income tax act has definition for fringe benefit, according to the definition and fringe benefit tax rules benefit provided to the respect of employment. There are effective ways to calculate fringe benefits provided to the employee. The calculation of benefit provided to the employee in course of employment will be calculated in comparison to the market value of the benefit provided to the employee. If employee has benefited from it the benefit amount will be considered as taxable income and to be taxed according to the normal income tax rate(Ato, 2016). This offers an employee to use a work car for the private purpose. Work car for private purposes Offering cheap loan employee's gym membership By way of free tickets to concerts Foods at restaurants and accommodation facility Reimburses an expense incurred by an employee incurred by an employee(Ato, 2016) The benefits provided in respect to the employment and the use of those facilities is mainly for work is not considered as fringe benefit. The computers, laptops and mobile phone given to the employee to be used for the work related purpose will also not be used will not be considered as fringe benefit and hence will not be taxed. There are specific exemption limits mentioned in the income tax act and the exemption will be disallowed once the benefits are used primarily for office purpose and later on for the personal reasons(Ato, 2016). The benefits which are not considered as employment benefits will be taxed in the hands of the employee. The cheap loan provided to the employee will be taxed to the extent the loan is enjoying interest free benefit or low interest rate. The taxable value of the loan will not be considered as fringe benefit can be reduced in accordance with the income tax rules of Australia. The taxable value will be reduced to the extent the interest is paid against the loan. If the employee uses the loan for investment in fixed interest bearing instrument, the interest received from the instrument will be reduced by the amount of interest paid by the employee(Ato, 2016). Here in the case the company Periwinkle provided car to his employee Emma which she uses for work purposes. The cost price of the car was $33,000 (including GST). She travelled 10,000 kilometers in and the car expenses incurred of $550 (including GST). Emma has never used that car for personal reasons. Emma's usage however is not restricted to work but she could have used it for personal purpose. In fact she has not used the car for her personal purpose. Therefore the facility provided to her not is considered as fringe benefit(Ato, 2016). Apart from the car the following facilities are also provided to Emma; Periwinkle provided Emma loan of $500,000 at an interest of 4.45%. the loan amount is used partially to buy holiday home worth of $450,000 and rest $50,000 she gave to her husband on interest free to purchase shares. Emma purchased a bathtub from Periwinkle for $1,300. The bathtub costs in the market at $2600 and company cost is $700(Ato, 2016). To calculate fringe benefit tax; first case is however tax exempt as car was used by Emma for official purpose only. This car use will not be considered under FBT. The use of lower interest loan from the company would be treated as the fringe benefit; 1 Calculate the taxable value of the loan fringe FBT Tax 28250 Deduction $500000 @4.45% 22250 6000 FBT Benchmark Interest Rate 5.65% 2 Interest rate charged on $50000 28250 at 5.65% 3 Employee paid interest equal to the amount of FBT Tax $450000 @ 5.65% 25425 4 Employee is being charged interest on the loan Taxable Amount more than $50000 2225 5 Subtract deductible amount 23200 step4 from amount in step 3 6 The taxable value is the result from 28250 step1 minus the result from step5. Less: Interest paid on purchase of Shares 2225 Total Taxable fringe benefit 26025 The taxable fringe benefit as calculated above would be $26025. Emma purchased a bathtub manufactured by Periwinkle for $1,300. The bathtub cost Periwinkle $700 to manufacture and is sold to the general public for $2,600. Therefore the tax amount will be added with another $1300 ($2600-$1300). Total taxable fringe benefit to Emma would be $27325(Ato, 2016). The fringe benefit tax rate for accounting yearending 31 March 2016 and 31 March 2017 is 49%. Emma will have to pay tax on $27325 @ 49% tax amount will be added apart from the tax calculation on her salary and other income. The tax liability of the employee would be increased significantly as she used the benefits provided to her and the benefits are being diverted for the use of personal purpose(Ato, 2016). Bibliography Ato, 2016. FBT exemptions and concessions. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/fringe-benefits-tax-(fbt)/fbt-exemptions-and-concessions/ [Accessed 19 September 2016]. Ato, 2016. Fringe benefits tax rates and thresholds. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/Rates/FBT/ [Accessed 19 September 2016]. Ato, 2016. How to calculate your FBT. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/How-to-calculate-your-FBT/ [Accessed 15 September 2016]. Ato, 2016. Reduction in taxable value where interest would have been deductible to employee. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(fbt)/In-detail/Employers-guide/Loan-and-debt-waiver-fringe-benefits/?page=8#8_8_Reduction_in_taxable_value_where_interest_would_have_been_deductible_to_employee [Accessed 19 September 2016]. Ato, 2016. What is fringe benefits tax? [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/In-detail/Employers-guide/What-is-FBT-/ [Accessed 19 September 2016]. Ato, 2016. Work-related items exempt from FBT. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/fringe-benefits-tax-(fbt)/do-you-need-to-pay-fbt-/work-related-items-exempt-from-fbt/ [Accessed 19 September 2016]. Business, 2016. Fringe Benefits Tax (FBT). [Online] www.business.gov.au Available at: https://www.business.gov.au/info/run/tax/fringe-benefits-tax [Accessed 13 September 2016]. Koulizos, P., 2016. What is Capital Gains Tax? [Online] www.realestate.com.au Available at: https://www.realestate.com.au/advice/what-is-capital-gains-tax/ [Accessed 19 September 2016]. Pwc, 2013. Australia: Legislation to remove 50% capital gains tax discount for foreign and temporary residents is now law. [Online] www.pwc.com Available at: https://www.pwc.com/gx/en/hr-management-services/newsletters/global-watch/assets/pwc-australia-removes-capital-gains-tax-discount.pdf [Accessed 19 September 2016]. Workingin-australia, 2016. Understanding Australian capital gains tax. [Online] www.workingin-australia.com Available at: https://www.workingin-australia.com/money-and-costs/tax/capital-gains#.V-KJ5fl97MU [Accessed 18 September 2016]. Yahoo, 2016. What % rate is capital gains tax in australia? [Online] au.answers.yahoo.com Available at: https://au.answers.yahoo.com/question/index?qid=20080209205535AAkTXFh [Accessed 18 September 2016]. Yourinvestmentpropertymag, 2016. Capital Gains Tax Estimator. [Online] www.yourinvestmentpropertymag.com.au Available at: https://www.yourinvestmentpropertymag.com.au/calculators/capital-gains-tax/ [Accessed 19 September 2016].

The Good Earth Essays - The Good Earth, O-Lan, Wang Lung, Sons, Wang

The Good Earth In the critically acclaimed novel The Good Earth, Pearl S. Buck depicts a humble farmer and his obedient wife O-lan. The Nobel Prize winning classic, set in late eighteenth century China, begins with Wang Lung going to the "Great House of Hwang"(49) to collect the wife that was betrothed to him by his father. Wang Lung lived with his father, wife, and five children, one of whom is mentally retarded. Although Wang Lung supplied all the physical needs for his family and upheld all the family traditions, he showed a strong insensitivity through his extra marital affairs. The story continues to portray the trials and tribulations of their life in a time when a persons livelihood came from the earth. From the earth, Wang Lung receives wealth, food, and prosperity. The earth also brought him dispair through natural disasters, but the earth remained his sole source of innerpeace. Wang Lung was sometimes caring and sometimes insensitive, but he always followed tradition. Wang Lung was a caring and compassionate man with a strong sense of family and adaptation to simple life. For example, Wang Lung showed extreme respect and appreciation for his wife in a time when women were considered to be no more then slaves. In the early chapters of the novel when Wang Lung was poor, he gave O-lan four silver pieces so she may return to the House of Hwang in grand style. He also offered to pay five thousand silver pieces for her recovery after he discovered she had a "fire in her vitals"(170). He then spent the rest of her days by her death bed and bought her the best quality coffin. Furthermore, Wang Lung had a special relationship with his first daughter, Poor Fool, his mentally retarded offspring. Poor Fool did not speak and did nothing more Pagliei 2 then twiddle a piece of cloth in the sun. Although Wang Lung had servants and slaves, he personally took care of his daughter after O-lan died. He also yelled at his love Lotus when she called Poor Fool an idiot: Now I will not hear my children cursed, no and not by anyone...For he was most angry of all that Lotus dared to curse this child of his and call her idiot, and a load of fresh pain for the girl fell upon his heart, so that for a day and two days he would not go near Lotus, but he played with the children and he went into the town and he bought a circle of barley candy for his poor fool and he comforted himself with her baby pleasure in the sweet sticky stuff.(212) His affection for Poor Fool was genuine and he was comforted when she was happy; "Well, and that poor fool of mine brings me more comfort then all the others put together" (234). Another example of Wang Lung's caring is the time and love he put into his land. When his life was in shambles and nothing else made sense, he found innerpeace, tranquillity and understanding about the events in his life when he was out tending to his land. When he had extra money, he did not want pearls, concubines, or rubies, "If I had the gold and the silver and the jewels, I would buy land with it, good land, and I would bring forth harvests from the land" (124). Wang Lung's caring nature was the foundation for a stable family. Although it was rarely displayed, Wang Lung's heartlessness and sheer cruelty deeply scarred the most beloved members in his family. For instance, Wang Lung's Pagliei 3 infatuation with Lotus temporarily blinds his true love for O-lan. Instead of the caring husband O-lan grew to love he was mean and he assaulted her with insults about her lack of beauty and highlighted her extremely large features: He saw for the first time that her hair was rough and brown and unoiled and that her face was flat and coarse-skinned, and her features too large altogether and without any sort of beauty or light. Her eyebrows were scattered and her hairs too few, and her lips too wide and her hands and feet were large and spreading...I would

ottoman empire essays

ottoman empire essays The Ottoman Empire was founded in the late thirteenth century and last until the early twentieth century. This empire was one of historys greatest military empires(564 McKay, Hill, Buckler) that was centered around the present day country of Turkey. The Ottoman Empire, once, at its peak had controlled a vast area extending from the Balkan Peninsula to the Middle East and North Africa in the middle of the sixteenth century. This was accomplished under the rule of Suleiman the Magnificent. This empire was a Muslim based society. The Ottomans, also known as the Apostles of Islam, had not forced the conquered Christians to convert to Islam. Instead they had to pay a special poll tax called the cizye. These non-muslims that paid the tax were granted a covenant of protection called the dhimma. The sultan, the leader of the Ottoman Empire, exploited the land and the people of his empire as he saw fit. Everyone was a slave to the sultan. There was no personal landholding; everything belonged to the sultan. The sultan also levied an annual tax of one to three thousand male children on the Christians. These children were taken to Turkey and brought up as Muslims and trained to fight and administer. Some of these children rose up to the ranks of the Sultans bureaucracy. The others formed an elite group of the Sultans army called the Janissary Corps. The Janissaries were governed by different laws and had the privilege of protecting the sultan. There devotion to such discipline had made them a powerful army allowing them to conquer and rule the most powerful empire in the world during the sixteenth century. ...

A Business e-mail being sent to a CEO and CFO of a company Assignment

A Business e-mail being sent to a CEO and CFO of a company - Assignment Example The training course for the fifty employees may be costly if they attend at once since it cost approximately two thousand dollars per individual. Therefore, it is my opinion that the employees be divided into two groups of twenty five people each to ease the company spending the huge amounts all at once. After the first group will have completed their training, the second group may then get their chance to be trained too. The training is meant to equip the employees with the knowledge of relating with customers based on the principles of Dale Carnegie training. The training will instill the trainees with the skills of handling customers well by applying the principle of; do not criticize, complain or condemn. Criticizing clients is a terribly dangerous trend and can lead to a drastic fall in the number of clients. Whatever the clients do, our employees should not complain or condemn them. They should be treated with the extreme reverence and their resolutions respected without complaints. Our employees should also learn to appreciate clients and be honest with them. Every time they are working for the clients, they should remember to appreciate them sincerely. This will make the clients happy, satisfied and appreciated. Consequently, this will make them ask for our future services and attract more clients who need similar services. The third principle that the learners will acquire is; arouse in the other person and eager want. This basically means that our employees should focus on the desires and wishes of clients. The clients should be treated with regard and their desires should be attended to as a matter of priority. Additionally, the trainees will learn to be genuinely interested in other people. Applying this principle to employees is extremely essential and it makes them feel adored and important. Another

Compare and contrast the marketing strategies of two major brands, Essay

Compare and contrast the marketing strategies of two major brands, Apple and Samsung - Essay Example ke Apple to continuously come up with products such as iPhone, iPad, Macbook etc, that are popular among consumer segments (Ferral and Hartline 2012, 1). The uncertainty of the external environment provides greater motivation for a company, particularly ones operating in the high-tech electronic industry, to continuously innovate and develop high quality products. Development of marketing strategy enables evaluation of a company’s strengths and in turn allows an organization to capitalize on its strengths thereby providing a competitive advantage. Apple and Samsung, both virtually operating the same industry, employ their marketing strategy to survive the competition in the companies’ macro-environment. Availability of resources is an important aspect of marketing strategy for organizations operating in the electronics industry (Viardot 2004, 196). The fast-paced environment in the digital world necessitates the presence of ample amounts of resources in order to keep the technology updated. For Apple, continuous innovation in technology and the need to develop popular consumer products requires large amounts of both, human resource as well as capital for research and development (R&D). Such availability is vital to a brand’s image, particularly ones that deal in high-tech goods and services. Same is the case with Samsung where effective marketing strategy has allowed it to move its reputation to a premium electronics brand that has grown its market share tremendously. All aspects of marketing strategy including pricing, distribution, etc, play a central role in the delivery of consumer satisfaction with the product (Chang 2011). Marketing strategy altogether acts to provide consumers with a superior user experience. Today’s electronics industry is increasingly dynamic and the development of effective strategies and marketing plans are important for the success of organizations that operate in the growingly competitive environment. Speaking about Apple

Can a torturer be tried anywhere in the world Discuss the concept of Essay

Can a torturer be tried anywhere in the world Discuss the concept of universal jurisdiction of the 1984 Convention against Torture and other Cruel, Inhuman or Degrading Treatment or Punishment - Essay Example Article 1 of the CAT 1984 act contains requirements that the forbidden acts be inflicted to a person with the consent of a public official or any other person acting in an official competence1. The CAT 1984 requires that signatories take appropriate measures aimed at ensuring that they end torture within the jurisdiction in their territories and to term all cases of torture as criminal cases. Unlike other international bodies and agreements prohibiting torture, CAT gives a general definition and description of the term torture2. In the convention, it is clearly stated that each state party is entitled to take judicial and legislative measures aimed at preventing torture within the territories of the state party. The clause also states that no circumstance whether wars or internal political instabilities or any other emergency of political interest shall be cited as justification of torture. This means that a torturer is subjected to trial and must be prosecuted if found guilty of torture irrespective of the state party he or she is residing at that particular period3. It is enshrined in the constitution under 3 that no party can eject a victim of torture to another country/state, instead, cases of torture must be dealt with at the state party where the victim was faced with the case. For instance, it means that law to allow the Germany government, if they chose to; prosecute a U.S official for torture crimes committed in Iraq. The definition of word torture, which emerged in the Torture Declaration, was not considered as precise and was largely criticized by Mach lawyers, researchers and scholars on various points. Various discussions resulted in a more precise and elaborate though more complex. This definition appears in the Torture Convention, article 1, paragraph 1. Torture is thus defined as an act that causes physical or mental pain or suffering when

Duke Ellingtons Contribution To American Jazz Film Studies Essay

Duke Ellingtons Contribution To American Jazz Film Studies Essay The famous U.S. jazz musician known as Duke Ellington was born on April 29, 1989 to two musician parents who both played the piano. His legal name at birth was Edward Kennedy Ellington, and the nickname Duke was one he acquired from childhood friends who believed that the way he dressed and the manner in which he carried himself gave him a regal appearance. (Wikipedia, 2013). While he himself eschewed the use of the term jazz to define the kind of music he played, opting instead to refer to it as simply American music, critics have repeatedly identified him as one of the seminal figures in the development of jazz, which is often identified as one of the few authentically U.S.-developed musical forms. (Biography, 2013). Ellington was an African-American and his maternal grandmother was an ex-slave. His own introduction to music in a formal sense occurred when he was seven years old, with him commencing piano lessons. His passion for music was intense, even during his youth and he is recorded as having written his first song, :Soda Fountain Rag, which some called Poodle Dog Rag, in 1914 at a time when he was personally working at a soda fountain at a restaurant known as the Poole Dog Cafe. At the time, his formal music training did not include the reading and writing of music notes on paper. He was to develop those skills later in life. (Wikipedia, 2013). As a young man, in addition to the restaurant job, he worked at the games of the Washington, D.C. Senators baseball team as a peanut vendor. Other recreations included playing pool, and it was there that he encountered many contemporary piano players who provided entertainment there, utilizing a variety of styles, including ragtime. It was only then that he started to entertain the notion that he might himself become a professional musician. Ellington himself described both his early life and his musical career in an autobiography he published in 1973 entitled Music is my Mistress. (Ellington, 1976). By the summer of 1916, he declined to pursue an offered scholarship to study art in Brooklyn, New York at the Pratt Institute, preferring instead to provide musical entertainment in various small venues in and around Washington, D.C. for money, although the amounts earned were relatively meager compared to the success he was to experience later in life. He continued, for a time, to attend commercial art classes at the Armstrong Manual Training School, but abandoned those studies a mere 90 day or so before a scheduled graduation. (Ellington, 1976). It was after that occurred that he summoned up the courage to assemble small groups of musicians to band together to play for dances and other social events, while working on the side as a sign painter to augment his otherwise meager income. His first more permanent formal band was formed in 1917 and was known as The Dukes Serenaders, who were described as Colored Syncopators in an ad he took out in the then relatively new media of the local telephone directory. (Ellington, 1976) Because Washington, D.C. was the capitol of the U.S., Ellington also managed to survive economically in those early years by working as a messenger for the State Department and U.S. Navy. Later, his band would become quite a local hit playing at parties put on by foreign embassies located in the capitol as well as for society dances and balls. While this was an era where there was still much segregation in the U.S., his group did manage to play to both white and African-American audiences, which was unusual at the time. (Wikipedia, 2013). Ellington got married on July 2, 1918 to Edna Thompson, who had attended the same high school as he did, and they had a son, Mercer Kennedy Ellington, himself a musician skilled in the use of both the piano and trumpet, who at times operated as the business manager for his fathers more successful group while also running his own band. (Wikipedia, 2013). Looking back on his career, which only ended with his death on May 24, 1974 from lung cancer and pneumonia, music critics widely agree that his influence helped raise the regard of jazz among other forms of music in the U.S. At the time of his death, despite his advanced age and ill health, he was continuing to actively work as an orchestra leader. He did not exclusively play jazz. however, and at times delved into the areas of classical, popular, gospel and blues music, as well as composing scores for popular motion pictures. As the U.S. recording industry took off, Ellington and his groups recorded music for many companies, while continuing to tour widely and play live. In 1924 alone, Duke Ellington released eight records, indicating the beginning of a very fertile period for him that continued almost unabated until his death. (Wikipedia, 2013). Ellington became a seminal figure in the so-called Harlem Renaissance and gradually expanded the size of his musical group, with it becoming the house band in the legendary Cotton Club in Harlem, New York in 1927. Ellingtons fame grew and he was widely known for playing the bugle at the end of many performances. Radio broadcasts of his music live from the club helped him develop an audience that stretched nationwide and encompassed many people who had never seen him perform live in New York. (Biography, 2013). A song that Duke Ellington recorded with his orchestra and Adelaide Hall in the fall of 927, entitled Creole Love Call became a runaway hit, selling widely through the world, and firmly establishing Ellington and his group as star musicians. (Wikipedia, 2013) Ultimately, Ellington became perhaps best known for expanding the concept of the small jazz band, playing only in tiny nightclubs, to a full big band experience, with his group becoming a full orchestra with him as the leader. The size and scope of the group gave Ellington much more latitude to experiment with new musical pathways and attempt things never tried before. (Wikipedia, 2013). His versatility was shown by the fact that he recorded for numerous recording labels, often at the same time, an unusual thing. He sometimes would create different versions of the same compositions for inclusion on records for the different companies. (Wikipedia, 2013). He obtained even broader popularity after appearing at the prestigious Newport Jazz Festival, where his orchestras performance was met by the audiences passionate acclaim, and went on long as the festival organizers had planned to shut things down. The result was worldwide frenzied publicity, including Duke Ellingtons appearance on the front cover of Time magazine, and Ellingtons best-selling recording of his entire career, Ellington at Newport.(Wikipedia, 2013). One area where he experienced a rare lack of success was his inability to breakthrough in the new medium of television, where jazz was somewhat ignored as a form of music. But both his live performances and his popular recordings continued throughout his life. His musical career spanned the Great Depression, the Second World War, the 1950s, the turbulent 1960s with the explosion of the civil rights movement and the conflict over the Vietnam war, and the Watergate Era of Richard Nixon. Throughout those changing times, Duke Ellingtons commitment to experiment with his music and burst through staid conventions of form and length remained the one constant thing, raising the standard high for other jazz musicians to try to emulate. Critics believe that there are few, if any, figures in the development of American jazz more important and more central than Duke Ellington. (Wikipedia, 2013). Ellingtons root strength was as a skilled jazz pianist, but he is often more remembered for his orchestral arrangements and composing of both jazz and other popular musical pieces. His group for the bulk of his career was known simply as the Duke Ellington Orchestra and it continues to tour the world today under the aegis of his son, who serves as the archivist for his fathers rich legacy. (Wikipedia, 2013). Duke Ellingtons contributions to American music were recognized by no fewer than twelve Grammy awards, starting with his first one in 1959 with three awards for music he composed and performed for Anatomy of a Murder, a major motion picture. He composed and performed music for a number of other motion pictures. Most of these awards, however, were for jazz performances and compositions, with three of the awards given after his death, including the last one in 1999 for the historical jazz album The Duke Ellington Centennial Edition, collecting the recordings he made for the RCA Victor company from 1927-1973. He received a special Grammy Lifetime Achievement award in 1966. (Biography, 2013). Nine of his recordings were also inducted into the Grammy Hall of Fame, starting with Black and Tan Fantasy in 1928 and concluding with Far East Suite in 1967. His 1932 jazz hit It Dont Mean a Thing (If It Aint Got That Swing) was also inducted, was highly popular worldwide, and is still widely played today. He was also given a Special Citation by the Pulitzer Prize Committee after his death, and received a U.S. Presidential Medal of Freedom in 1969. He was also inducted into the French Legion of Honor in 1973. (Wikipedia, 2013).

Crossover Control: Homeostasis Essay -- Biology, Chromosome Engeneeri

Crossover Control: Homeostasis in Yeast Meiosis Control of formation of crossovers for proper chromosome segregation is governed by the crossover – non crossover ratio i.e., crossovers are formed at the expense of non crossovers; better known as the crossover homeostasis. Subject Terms: Meiosis, Crossover Control, Crossover Interference, Crossover Homeostasis Cell division is inevitable for the proper growth and development of any organism. While Mitosis helps in the somatic cell division, Meiosis acts in the germ cell for gametic division or gametogenesis. Meiosis starts with Prophase – 1 where the formation of crossover takes place. Crossovers are really important as they result into proper segregation and disjunction of chromosomes (Page and Hawley, 2003) and also, they bring about the variation in the species. Lack of crossover formation results into improper segregation and non-disjunction of chromosome and this results into aneuploidy, which can be detrimental for the organism. Thus, formation of crossovers in Meiosis is highly important. Upstream of crossovers are the double strand breaks (DSBs) that lead to the formation of crossovers (Keeney, 2001). The quality of double strand breaks to give rise to guaranteed crossover formation is known as obligate crossover or chiasma (Jones, 1984). For the accurate segregation of chro mosomes, it is highly necessary that there should be at least one double strand break hence at least one crossover formation per chromosome pair. Thus, formation of crossover is a tightly controlled and regulated event in Meiosis (Kleckner et al., 2004). This control is achieved by two important factors. First is the phenomenon of crossover interference in which the formation of one crossover affec... ...ion. These research statistics suggest that the work carried out by Martini et al. has definitely opened up a whole new field for research, and lots of work needs to be done to achieve valuable insight of the regulation of crossover control in meiosis. Several researchers are currently working on to unravel the mystery of the underlying molecular mechanism by which the regulation of crossover control takes place. Also, tremendous work needs to be done to propose the mechanism of crossover homeostasis with regards to crossover interference and the region specific differences arising in the HIS4LEU2 gene locus. Probably by using chromosome engineering we can further our understanding about this. Figure 2: Flow diagram explaining the control of crossover formation and regulation of meiosis through crossover homeostasis and crossover interference in S. cerevisiae.