John Lennon :: essays research papers

I like music. Whenever I listen to my favorite music, I feel good. My favorite musician is John Lennon. I have reasons why I like him and why I choose John Lennon as famous person. I like songs of John Lennon because of his song is kind and beautiful. In addition to we always impressed with his songs. I consider that John Lennon was one of the best musician in history because of his songs had a lot of influence on us. Everybody knows John Lennon regardless of the generation gap. John Winston Lennon was born October 9,1940 in Liverpool England. His parents separated and his mother married another man and he ended up living with his aunt Mimi. John entered Dovedale Primary School in Liverpool in 1945. He showed a natural aptitude for drawing and word play. When Lennon was 17 his mother was killed by a bus. In 1952 John entered Quarvy Bank High School. John was well behaved in the house because of his aunt was strict woman but in school he was very bad. In 1956 his aunt bought John a guitar that started he shows his music ability and then he created the group called the ?gQuarry Man?h. The band had shifting member until 1957 when the second permanent member was in. His name was Paul Mccartney. John came up with the name Beatles for the group. They were performing in the cavern. In 1961 the Beatles debuted at the Cavern Club and then they released their first single ?gLove me Do?h. John met a woman in 1966. Her name is Yoko Ono. John fell love with her and he divorced his first wife and re-married Yoko Ono. After the Beatles broke up and John started doing this by releasing solo album Imagine. But on December 8, 1980,Lennon, returning to their apartment on New York City?

The impact of parental involvement

There is important research over the last 30 old ages affirms that parental engagement is a vehicle by which to raise academic accomplishment ( Hara, 1998 ) . Henderson and Berla ( 1994 ) reviewed 66 surveies of parental engagement and concluded, â€Å" Regardless of income, instruction degree or cultural background, all households can- and make lend to their kids ‘s success. † In the undermentioned extract from The Evidence Grows: Parent Involvement Improves Student Achievement, Anne Henderson ( 1987 ) summarises the decisions drawn from 52 surveies on the topic of parental engagement in secondary instruction: When parents show an involvement in their kids ‘s instruction and high outlooks for their public presentation, they are advancing attitudes that are keys to achievement, attitudes that can be formed independently of societal category or other external fortunes. It is at this point that the school enters the image. Schools can promote parents to work with their kids and supply helpful information and accomplishments, thereby reenforcing a positive rhythm of development for both parents and pupils. The surveies show clearly that such intercession, whether based at place or at school, and whether begun before or after a kid starts school, has important, durable effectsaˆÂ ¦ The opposite, of class, will besides be true. If schools treat parents as unimportant, or as negative educational influences on their kids, or if they discourage parents from going involved, they promote the development of attitudes in the household that inhibit accomplishment at school. There is a direct nexus between parental engagement and kids ‘s higher accomplishments in linguistic communication and mathematics, registration in more ambitious programmes, greater academic continuity, better behavior, better societal and version to school, better attending and lower drop-out rates ( Heymann, 2000, Henderson & A ; Mapp, 2002 ) . Cotton and Reed Wikelund ( 2001 ) identifies that all research surveies which focused on affectional steps found that parental engagement has a positive consequence on pupils attitudes and societal behavior. Parental engagement supports pupil acquisition, behavior and attitudes irrespective of factors such as parent ‘s income, educational degree and whether or non parents are employed. All parental engagement plants and works wellaˆÂ ¦ so disadvantaged kids have the most to derive from parent engagement programmes. In a study on the Educate Together Ethos and Parental Participation, Nugent and Mooney ( 2008 ) they province that when parents have the chance to take part in their kid ‘s instruction, there are benefits for both the kid ‘s cognitive development and their public presentation as scholars and their parents ‘ attitude to school. The benefits of parent engagement goes beyond instruction and includes societal and economic benefits ( OECD, 1997 ) . These include improved wellness benefits, a decrease in dependance on societal public assistance and degrees of offense ( Wolfe and Haveman, 2002 ) . The most interesting determination in the OECD 1997 Report highlights the comparatively untapped potency of parental instruction in helping parents from disadvantaged socio-economic backgrounds to back up their kids ‘s larning more efficaciously. It was noted that parental engagement can cut down exclusion and better equality. â€Å" Education is a powerful tool in the integrating procedure † ( OECD, The economic and societal facets of migration 2003 study ) . Research within 2nd degree instruction would bespeak that parents go less involved in their kid ‘s instruction as the kid gets older, there are many grounds for this: a more hard course of study, bigger schools – larger staff, location of the school, the kid is more independent etc. Recent pupils indicate that American instructors and educational psychologist topographic point great importance on parental engagement to promote educational results, peculiarly among deprived pupils ( Eccles & A ; Harold, 1993 ; Jeynes, 2005a ; McBride & A ; Lin, 1996 ) . The benefits of parental engagement are so great, parental and community engagement is used as a cardinal scheme in school effectivity. ( Smit and Driessen 2007 ) . The inquiry, therefore emerges: can parental engagement through the execution of the Academic Intervention Model ( AIM ) truly better the educational results of deprived pupils within Fairhill Community College? More specifically, this inquiry can be farther defined into four separate inquiries that are applicable to the writers country of research: To what grade is parental engagement associated with higher degrees of school accomplishment among deprived pupils registered on the AIM Programme? What aspects of parental engagement aid disadvantaged pupils the most: Can the Home School Completion Programme/Home School Liaison Officer positively influence parental engagement of deprived pupils? Does the relationship between parental engagement and academic accomplishment clasp across racial groups?

Hate Speech And Hate Speech - 967 Words

Hate Speech: No Exceptions for Malicious Intentions As a constitutional right, people often exercise their right to freedom of speech believing that they also have the right to voice their opinions which can be provocative to opposing parties no matter where they stand. There is a defining line between what can be constituted as hate speech and free speech. Depending on the way that it is expressed, voicing an opinion can easily be misinterpreted causing certain people to feel threatened or attacked, then leading to dangerous physical outbursts. The right to exercise one’s own opinion that can challenge or provoke others should be deterred or at least limited if safety of all parties, even those not directly involved, cannot be guaranteed.†¦show more content†¦Phelps in regards to the Westboro Baptist Church rally outside of a fallen soldiers funeral, it is to a great extent inappropriate for the followers of the church to have gathered in such close proximity to the funeral with the signs they were holding with messag es like, â€Å"Thank God for Dead Soldiers† and â€Å"Thank God for 9/11†. It is understandable that the church wanted to voice their opposition against â€Å"the United States†¦ tolerance of homosexuality, particularly within the military† but at a funeral for someone who fought for the country where people are grieving should not have been permitted (Roberts et al. â€Å"Facts and Case†). Chief Justice Roberts et al. , in â€Å"Facts and Case Summary - Snyder v. Phelps†, mentions that the church did alert public authorities of what their plans were, where they would be, and did in fact, â€Å"comply with all police instructions†. There are a variety of different locations where military gather that the church could have chosen to gather around but having picketed outside of a funeral lacks the courtesy to the family of the soldier and to the soldier himself having given his life to serving our country. Any free speech that might be deemed as hate speech should not be protected around funerals, churches, memorial grounds, or locations and events of that sort due to its blatant disrespect which will cause those who are not participating in speaking their opinion to feel provoked or disrespected, possibly leading thatShow MoreRelatedHate Speech769 Words   |  4 PagesHate Speech, Should it be Regulated? Hate speech, what is it? The definition of hate speech, according to Mari J. Matsuda, author of Assaultive Speech and Academic Freedom, is Â…(a word of group of words) of which is to wound and degrade by asserting the inherent inferiority of a group (151). In my own words hate speech is a humiliation and demeaning slur of words specifically used to disgrace a person for their race, religion, or sexual habits. There is now a controversy if hate speech shouldRead MoreFree Speech And Hate Speech1000 Words   |  4 Pagesbetween hate and free speech is, and what the first amendment does to control them both. The first amendment states that congress shall make no law that abridges the freedom of speech. But to what extent should language be protected? The rights of one man should reach until they shadow over another’s. Meaning free speech is protected until it violates the rights of another. Hate speech is the line where free speech becomes unconstitutional. The contrast bet ween free speech and hate speech is a heavilyRead MoreAnalysis Of Hate Speech1729 Words   |  7 PagesThis paper is a comparative analysis of hate speech laws between Japan and the United States. I will analyze hate rhetoric stemming from the years 1980-to present day. Today s political climate has generated a rebirth of hate speech in both countries. Hate speech is a concern for those who believe in the right to free speech and expression. I will outline the historical background that expands on the usage of technology that incites hateful rhetoric towards targeted groups residing within theseRead MoreThe Freedom Of Speech : Hate Speech1187 Words   |  5 PagesAn Introduction to the Marketplace of Ideas Freedom of speech, along with the freedom of the press, have both become the two most important rights for each American citizen to defend. The First Amendment defends five of the following freedoms: the freedom of religion, the freedom of assembly, the freedom of the press, the freedom of petition, and the freedom of speech (First Amendment Center). All of these freedoms are equally important. However, even when people in a democratic society better acknowledgeRead MoreHate Speech Essay1246 Words   |  5 PagesHatespeech Hate Speech and the People who use it Hate speech; is this the type of speech that the First Amendment protects? Should this type of speech be defended? If this type of speech is censored on college campuses, have the students lost their right to the First Amendment? What kind of damage does hate speech cause physical and emotional? Who does hate speech affect? Is hate speech protected by the first amendment? According to Charles R. Lawrence III, it is not. â€Å"When racist speech takesRead MoreEssay On Hate Speech1784 Words   |  8 Pages including virtually unrestricted information flow, unlimited communication possibilities, anonymity, and free speech. Unfortunately, such an open concept of the World Wide Web leaves it open to a wide range of exploitation; namely, in the era of social media platforms, created specifically to facilitate conversation among the users, one of the most common forms of abuse is hate speech. Due to the complexity of the term itself and many legal and practical issues, regulating such content online isRead MoreThe Constitutionality of Hate Speech Essay3494 Words   |  14 PagesIn order to reduce the astonishing number of hate crimes in the United States, the Federal Government should restrict hate speech, and the expressions of hateful ideas, in all its forms, in all places, both public and private. However, it is imperative that hate speech be defined first. Contrary to some opinions, it is possible to accurately define hate speech, because hate speech does not actually have many elusive forms. Hate speech includes fighting words as defined in Chaplinsky vs. New HampshireRead MoreFree Speech vs Hate Speech Essay1647 Words   |  7 PagesFree Speech vs. Harmful Hate Speech Freedom of speech is instilled at the beginning of the Bill of Rights and it allows citizens of the United States to express their opinions without being afraid of what might happen to them, much like in other countries. Many times people are directly or indirectly harmed by others’ actions that are considered a right under the freedom of speech clause. Though, some people worry that if we do not allow for complete freedom of speech, it is hard to figure outRead MorePersuasive Essay On Hate Speech1612 Words   |  7 Pages In the name of free speech, hate speech should not be tolerated. Hate speech has devastating effects on the people and communities it is targeted at. Left unchecked hate speech can lead to harmful and violent effects. Over the past few years, the effects of hate speech used on women, homosexuals, ethnic groups and religious minorities have become more and more apparent. Hate speech can be very divisive in many of the situations it is used, depending on w ho interprets the expression can vary howRead MorePros And Cons Of Hate Speech1416 Words   |  6 Pages In today’s society the matter of Freedom of Speech is being questioned. The use of â€Å"Hate Speech† is being used to identify words and actions that often target ethnic and racial groups, those with gender related differences, and the beliefs of others in general. Is it acceptable to express ones ideas and actions if it brings about distention among a nation? Should it be acceptable to destroy symbolic icons on which American history was founded? Is it permissible to single out individuals with

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. 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I know it requires a lot of communication skills and leadership skills which I lack the most so I can improve my studies for sales. I hopeRead MoreResearch Proposal E-Procurement8089 Words   |  33 Pagesintegrates and streamlines many procurement processes throughout the organization. Although the term â€Å"end-to-end e-Procurement† is popular, industry and academic analysts indicate that this ideal model is rarely achieved (DOIR, 2001) and e-Procurement implementations generally involve a mixture of different models (Samp;A, 2003). Although such end-to-end solutions offer robust and usually rich functionality, they are designed specifically to excel in just one or a few applications and thus pose variousRead MoreCore Competencies.Doc2561 Words   |  11 PagesIntroduction Today in Hong Kong, many organizations have their own business strategy that helps them compete successfully in the markets. There is a proverb, â€Å"to know the enemy and know yourself, and you can fight a hundred battles with no danger of defeat†. The competitive advantage is a set of objectives, plans, and policies. One of the most important factors of developing a business strategy is identifying the organization’s core competencies. Therefore, an important part of strategic planningRead MoreSocial Media in E-Commerce2686 Words   |  11 Pagesincluding security concerns, maintaining credibility, privacy, and maintaining a reputation. Included in this paper will be an outline of formal documents needed to launch this e-commerce unit. These documents will consist of the executive summary, the business description, the operations plan, the financial plan, the marketing plan, and the competitor analysis. Distribution of Messages Social media tools give companies the ability to expand communication in multiple ways. A corporate intranet is anRead MoreA Report On Online Payment Systems2681 Words   |  11 PagesDEVRY UNIVERSITY E-Payment Systems ECOM 210 [Type the author name] â€Æ' Executive Summary Sue and Joe Johnson, owners of the book store Bunker Books, have launched an e-commerce website which has already improved the way Bunker Books do business, and has increased level of sales, expanded business to local and foreign markets and improved relationships with its existing customers. Today, the Johnsons would like to develop collecting payments online and secure their website andRead MoreEngagement and Innovation: the Honda Case7781 Words   |  32 Pagesinnovatory organisation: enhanced proï ¬ ts, business sustainability and market share (Narver and Slater, 1990; Cooper, 1993; Pawar and Sudi, 1996; Calantone et al., 1996; Grifï ¬ n, 1997; Han et al., 1998; Aberdeen Group, 2005). 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In his twelve years asRead MoreFinacle Cbs10799 Words   |  44 Pages |TFDDHOC |Transferring of non-finacle draft to HO | | |ABH |After Business Hour | | |SOLEOD |Day End Process of a SOL | |Account Opening

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? 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