Monday, May 25, 2020

Technology Has Played Many Roles - Free Essay Example

Sample details Pages: 4 Words: 1094 Downloads: 7 Date added: 2019/05/08 Category Literature Essay Level High school Tags: Modest Proposal Essay Did you like this example? Technology has played many roles in many peoples lives, if we have a question then we quickly go and run to our device expecting to find the answer that we are looking for whether its right or wrong. Instead of depending on google or any online websites we can actually spend the time to go and research what we need or maybe in fact ask a friend for help. People have not only looked up to technology for answers but theyve become obsessed to their devices. Its gotten to the point that wherever they go they cant keep their eyes and hands off of it as if they are permanently glued to their device, its a high chance that they dont even know whats going on around them because they are too focused on something else more important. Its time that people should value what they see and are doing than rather reading words that really cant express what can really be going on in person. Don’t waste time! Our writers will create an original "Technology Has Played Many Roles" essay for you Create order The first thing we have to understand is that technology isnt our companion for life and we should not depend on it whatsoever. Its not healthy to have our eyes wide open 24/7 and quickly moving our thumbs as fast as we can to send a message back over and over. In todays most disappointing society we live off of a bright device instead of living in the outside world. There is so much we can experience but we just dont because our main focus is whats going on media. Meeting new people or having great friendships and relatives can bring so much happiness and joy to your life in fact anyone can be a helping hand so stop expecting an answer from google that isnt a person in your life. Internet should never guide you for success because you are the only person who should put the effort for a good outcome so never depend on technology depend on yourself and maybe for others that can help you strive for the best. Its not just teens who are attached to their mobile devices but its parents too. Almost everyone is obsessed to have the latest new phone in their hands, and the instant we get a message or call we are so quickly to attend to answer but in person we tend to ignore and not pay attention to someone who is talking or trying to have your attention which is awfully disrespectful. This topic isnt for just a certain group in society this is a worldwide issue that can easily be solved but we just make it hard on ourselves by simply being obsessed and so attached to a phone or any other kind of media device. For example, if a student in school gets assigned a topic they run to google as fast as they can and skim through every word and assume theyve learned it already and are done. Almost all our life theyve taught us to stop depending on someone and all we do is depend on a screen for answers that half of the time are not right. Schools have libraries, many other resources and its like thats all gone through the trash, there are so many local places and people willing to help and wasting their time for you but instead you take advantage of a screen rather than someone whos actually willing to provide you with help that includes opinions, facts and many other useful information. Besides that you can be socializing at the same time but people choose to communicate to google that isnt a person and that is not healthy in any way. Its important that we realize this world wide issue thats been going on for the longest, first we need to put down all of our devices and appreciate every person in our life that surround us. Every little talk you have with your parents, grandma, cousins, siblings, aunts, and relatives is one in a lifetime and you should not waste the best opportunity that life can give you to talk to the people you have around you. We should be taking the time to value life instead of posting a unnecessary selfie on any app or responding to a boy who is just temporary and etc. Everything is temporary online but not the people you care about are temporary. We seek for so much online but cant seek to many family members that dont have phones to be able to communicate with us, it shouldnt make them any less important. Theres so many parents that are hypocrites that are constantly telling others and their kids to stay off their phone but most of their time they are on facebook publicizing their entire life. This goes for all ages, its upsetting to see such a busy society on their phone rather than spending time with loved ones and aside from that work too people are so busy on their phone but dont get busy with other important task that need to be done. Many of you might argue and say that technology has shaped yall in a positive matter and I understand that technology has its advantages and disadvantages just like any other topic. You might say that technology is the only way to talk to family that is far away, and I get that, but people are using technology in not a useful way. They have so many other ways to find other information because if not then no tutors, libraries, school, textbooks would exist those are all resources to help us but so many of us choose to ignore it and thats so ungrateful of us and we should appreciate and take advantage of those opportunities that can help us and apart from that people arent spending quality time with their family because to them they are less important and this is not okay we have to appreciate what we have in person rather than a screen. In conclusion, technology has changed many people and thats not how it should be. Its okay to use it on your off time but we shouldnt trap ourselves in our own bubble 24/7 ignoring whats around us. Theres so many problems going all around us and need of socializing with your loved ones and we should value that more than anything because life is the most beautiful thing and a device wont make you laugh, smile like a person who truly is around so its important to appreciate what we see outside a phone than in an actual phone.

Tuesday, May 19, 2020

P3 health and social care - 2164 Words

In this essay I am going to talk the patterns and trends of health and ill health among different social groupings. I will talk about each pattern and trend in its own paragraph, Social class, Gender, Ethnicity, Age and Geographical location. I will talk about the links between these to health issues. I will back these up through the use of evidence such as statistics. I will then conclude what I have found out. Firstly I will talk about each pattern and trend. Social Class Social class helps to deter the reasons for individual’s health and ill health. Social classes also help with understanding health and ill health, this is done through the basis of individuals lifestyle class, for example the lower class who work in the worst†¦show more content†¦Gender also determines how the individuals treatment is seen and how their illness is advanced, this means that most of the time men’s treatment is more intense because they leave the issue to progress compared to women. Another thing is that women tend to live longer than men and this is proven by statistical graphs, these show that women live a longer life then men. The reasons for this are based around women and men, these show different variation in lifestyles and job workings etc. This graph shows the life expectancy over several years has increased, but it has shown that the male gender has still increasing at a lower level then female gender. [AIHW] There are many other issues associated with gender, these are associated around the lifestyle factors and habits such as smoking. There is a higher death rate based around males which can be linked with their higher levels of smoking and drinking. This is also based around the individuals participating in dangerous sports and activities. This Is based around their need for more adventure and risk taking, this can also be linked with road accidents. Meaning a higher death rate for males between 17 and 24. [Stretch and Whitehouse 2010] Ethnicity The link between race and illness is difficult to study systematically because there are several different racial types or races throughout the world and travelling hasShow MoreRelatedHealth and Social Care Unit 21 P31431 Words   |  6 PagesNutrition- P3 * Socio- cultural * Socialization * Social policy * Health factors * Dietary habits * Lifestyle * Economics Food is essential for life, our dietary intake is influenced by many different factors this includes: Children act 2004- every child matters. Health Factors There are several different conditions which can influence the foods that we eat. For example Celiac Disease, Celiac disease is a disorder caused by a sensitivity to gluten. When the glutenRead MoreEssay on Health and Social Care P3, M2 and D1808 Words   |  4 PagesP3- There is many different strategies that can be used to minimise the effect(s) of challenging behaviour in health and social care. Some of these strategies have a bigger impact on children, depending on the children(s) behaviour. Such strategies include; Naughty chair, speaking (feeling and emotion), 2 warnings, these are all sanctions, which are implemented in home and schools, such as the 3 warnings. When the children/child has done the sanction appropriate for the behaviour a reward shouldRead Morehealth and social care unit 2 Discrimination P2 P32014 Words   |  9 Pagesï » ¿P2: describe the discriminatory practices in heath and social care P3: describe the potential effects of discriminatory practices on those who use the health and social care service. I am going to write about the discriminatory practices in a care setting and the effects they have on individuals using the service. People can be discriminated against in a number of different ways which can be described as telling people apart, and seeing the differences instead of the person’s individualism. PrejudiceRead MoreHealth and social care unit 12 p3 p41643 Words   |  7 Pagesdifferent patterns of ill health and who and how they are monitored. I will also try to explain different factors that affect our health, not only now but I will try to discuss how different factors fight effect our health in the future, I will then evaluate the influence of the government have on factors that affect ill health. There are many ways but I’m going to talk about four of them which are ways we monitor health in the UK these are†¦. Public health England Public health England is an organisationRead MoreRisk Assesment for Unit 3 Health and Social Care P36295 Words   |  26 Pagesobtained from parents. | Refer to driving at work policy | Low | Minibus travel. | Injury, death, separated from group. | Pupils and staff. | * All use in compliance with DCC ‘Notes and Guidance on the Use of Minibuses’ and legal requirements * Care always taken in parking in suitable place for disembarkation. * Close supervision and head counts during any breaks in journey and getting in and out of bus. | | Low | Service station and other breaks in journey | Injury, death, left behind/ separatedRead MoreHealth Social Care Unit 10 P3,M2 D2 Essay10062 Words   |  41 PagesP3,Whatever job you want you need skills and qualities for it, this helps you with your job without this it would make it hard to know what youre doing and hard to adapt to the job. Nursery teachers look after young children from 3 years old to 5 years old. For a nursery teacher the skills are qualities you need are.. Understand the stages of child development- This is very important, you need to know for a number of reasons. Nursery teachers need to be able to see the childs level of abilityRead MoreHealth and Social Care- Case Study- P3/P4/M2/D2 Essay examples1339 Words   |  6 PagesCase Study | Describe ways in which care workers can empower Individuals (P3)Explain why it is important to take individual circumstances into account when planning care that will empower an individual, using relevant example from health and social care (P4)Discuss the extent to which individual circumstances can be taken into account when planning care that will empower them, using relevant examples from health and social care (M2)Assess the potential difficulties in taking individual circumstancesRead MoreEssay Unit 5 P3 Btec Level 3 Health and Social Care1080 Words   |  5 PagesMain body system Cardiovascular system The cardiovascular system has three main functions: ïÆ'Ëœ Transport- Transportation of oxygen, nutrients and hormones to cells and removal of metabolic wastes such as carbon dioxide, heat and nitrogenous wastes. ïÆ'Ëœ Regulation- Of body temperature, fluid pH and water content of cells ïÆ'Ëœ Protection- By white blood cells, antibodies and complement proteins that circulate in blood and defend again foreign microbes and toxins. Also white blood cells clot whenRead MoreUnit 40 Health Social Care P3 P4 M2 D1 Essay1579 Words   |  7 Pagesfor individuals who are lacking the mental capacity and need somebody else to help them manage their legal, financial and health problems. The mental capacity act therefore made it legal so that those who are unable to make their own decisions have the ability to choose somebody who they feel they can trust to help manage their finances, properties and to help make their health and welfare decision. This is done through the power of attorney. This act links to individuals who suffer with dementiaRead MoreP3 Explain Factors That May Influence Communication and Interpersonal Interactions in Health and Social Care Environments1140 Words   |  5 PagesTask 3 P3 explain factors that may influence communication and interpersonal interactions in Health and Social Care Environments Section 1 Barriers to communication A barrier blocks and stops something from getting through. There are different types of communication barriers that stop communication from going well. Three types of communication barriers are shown below. Communication is not received- They may not respond to the language needs or preferences. Not understanding sensory impairment

Friday, May 15, 2020

Personal Reflection - 746 Words

Zijin Liu A52645164 Section 009 Personal Reflection Communication is the delivery of information between multiple groups, it is very necessary to have effective communications in the workplace because everything people do at work results from communication. Work efficiency and productivity is the key to success in the workplace, they can enhance the understanding between employer and employee, and high efficiency and productivity come from effective communication. As a student in Broad College of Business majoring in supply chain management, my job in the future will be interacting with employers, co-workers, and customers. Effective communication can help all parties better understand each other. I can provide logical and thoughtful†¦show more content†¦By knowing the importance of story-telling skills and communication skills, I can prepare ahead of the time and be ready to go when I start my professional career path. The second takeaway from this course is â€Å"How to Write a Cover Letter and How to Interview†. A cover letter is the first communication between the company and me, it is my first chance to show my value and talents to the recruiters, and recruiters gain their first impression about me through cover letter too. There were several guest speakers talked about how to write a cover letter and what should be included in the cover letter. A cover letter is the tool to prove myself; it tells the recruiter why I am a good fit, what are some relevant experiences I have, why they should hire me. Therefore a good cover letter needs to be concise, well-organized and detailed. Proper communication is critical in the interview stage; effective communication allows interviewees to introduce themselves succinct and clear. These skills are very valuable for me to better my professional communication skills, to prepare for job searching and increase my chance of getting a job. The last but not the least, â€Å"Communication Is Everything in Business† is the most important takeaway for me from this class. The instructor, the guest speakers, and my wisdom project alumni all talked about how important communication is in the workplace. One guest speaker said that there are many companies spend a lot of moneyShow MoreRelatedPersonal Reflection756 Words   |  4 PagesPersonal reflections are characterized as learning through experience in gaining new insights and changed perception of self and practices. Reflection can be a difficult experience without the support and guidance of an expert (Johns, 2004). This personal reflection presents an exciting opportunity for me to consider how successful my placement in the intermediate care has been in terms of my own personal learning. By reflecting on the positive aspects of the placement, I will be able to make senseRead MorePersonal Reflection And Development Plan1431 Words   |  6 PagesPersonal Reflection and Development Plan Reflective practice has helped many people to improve their learning. It is a valuable tool often used by healthcare and education providers to improve their approach to work by questioning their actions. Throughout my short time spent in Higher Education (HE) I have learned many new aspects of learning like different learning styles and models of reflection and this provides me with an opportunity to look back over these ideas and reflect. This will allowRead MoreReflection Of My Own Personal Development1637 Words   |  7 Pagesbeen established that reflection is a generic term for intellectual and effective activities, in which individuals examine their experiences, in order to develop new understanding and intrapersonal appreciation (Knowles, et al., 2006). Research in this field has advocated reflective practice as an approach to professional development which positively impacts coaching effectiveness (Cropley, et al., 2012). This reflective report shall discuss, analyse and ev aluate my own personal development throughoutRead MorePersonal Reflection Paper1371 Words   |  6 PagesThat is why Id like to take the time to explain a few important topics on invidious comparison and vicarious traumatization, such as; how to stop invidious comparison, identify strategies that I currently use to avoid vicarious traumatization in my personal life, how those strategies will help me avoid vicarious traumatization as a human service worker and what strategies I could develop to avoid it as well. I myself have compared myself to others at such a level that it did damage to my own self-esteemRead MorePsychology Personal Reflection Essay964 Words   |  4 PagesCemetery Visit Death comes to everyone human being living on the planet. I view death in two ways the first one is a long-lived life where the person enjoyed their life and die of natural causes. The second one is a short-lived life they did not get to enjoy the life to which it was given to but taken away by an unforeseen cause. Visiting this cemetery brings me sadness and a eerie feeling, the weather is overcast cloudy and very cold, I can see sun rays ahead of me peaking throughRead MorePersonal Reflection Paper on Health Dimension Goals1109 Words   |  5 Pagestime management skills, and maintaining a life balance of both my academics and my social life. Physical wellness doesn’t only involve aspects of life that are necessary to keep yourself in top condition, but it is also concerned with developing personal responsibility for your own health care. Working out, together with eating well isn’t all you need to do to achieve physical wellness. You must also sleep the recommend hours of sleep and receive regular check ups for you Physician. The physicalRead MoreReflection On Personal Reflection1307 Words   |  6 PagesPERSONAL REFLECTION 2 PERSONAL NARRATIVE This assignment seems to be the most difficult to write because it will encompass a wealth of information. The most important part of this assignment is the opportunity to reflect on the course assignments and the impact this foundational base will have for future classes. Every event in life has to start somewhere and this start sets the stage forRead MorePersonal Reflection786 Words   |  4 Pages My Reflection Paper As relational human beings, people communicate with each other both verbally and nonverbally. Therefore, communication constitutes an important and unavoidable aspect of one’s daily life. Because of communication’s importance, it is beneficial for individuals to investigate their own communication strengths and weaknesses. When people become aware of personal communication weakness, it enables them to take useful measures to improve their communication effectiveness. Thus, inRead MorePersonal Reflection1034 Words   |  5 PagesPersonal Reflection I am very proud of myself for completing my master’s degree this past May. This is my highest educational accomplishment thus far. Also, I feel blessed for my job as a Spanish teacher at Jackson Elementary. Working in a Title I school district has given me the chance to develop new strategies and skills to meet of disadvantaged, at-risk students. Nonetheless, one of my aspirations is also to be an ESL teacher, so I can help English language learners and assist new immigrantsRead MorePersonal Reflection1209 Words   |  5 PagesInterview and Personal Reflection When I arrived at the agency, the room was crowded and many people were waiting for their turned to be served at one of the several tables. The person that I interviewed for this assignment was Emily Hampshire, the coordinator of one of a program called 180. Emily has been with the agency for over a year and is currently the coordinator of the agency’s newest program. This program is a gang prevention and intervention program and was created for the local at-risk

Wednesday, May 6, 2020

Are Babies Born on the United States Soil Be Considered...

A big issue that surrounds the United States today is whether or not babies born on United States soil are to be considered full-fledged citizens or not, regardless of the family’s recent migration into the United States. The children born in the United States to illegal alien mothers are often referred to as anchor babies†. Under current practice, these children are United States citizens at birth, simply because they were born on United States soil. They are called anchor babies because, as United States citizens, they become eligible to sponsor their relatives when they turn 21 years of age, thus becoming the legal United States anchor for an extended immigrant family (Shopper). Thus, the United States born children of illegal aliens not only represent additional U.S. population growth, but also act as anchors to eventually pull a large number of extended family members into the country legally; moreover, a whole industry has built up around the United States system o f birthright citizenship, thousands of pregnant women who are about to deliver come to the United States each year from countries as far away as South Korea and as near as Mexico so that they can give birth on U.S. soil (Anchor Babies, NumbersUSA).The original intent of the 14th Amendment was clearly not considering illegal aliens going around the United States laws. Estimates indicate there may be over 300,000 anchor babies born each year in the United States; overall, causing illegal alien mothers to addShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesD421.E77 2010 909.82—dc22 2009052961 The paper used in this publication meets the requirements of the American National Standard for Information Sciences—Permanence of Paper for Printed Library Materials, ANSI Z39.48-1992 Printed in the United States of America 2 4 6 8 9 7 5 3 1 C ONTENTS Introduction Michael Adas 1 1 World Migration in the Long Twentieth Century †¢ Jose C. Moya and Adam McKeown 9 †¢ 2 Twentieth-Century Urbanization: In Search of an Urban ParadigmRead MoreMonsanto: Better Living Through Genetic Engineering96204 Words   |  385 Pages441 441 CASE STUDIES A summary of the case analysis I N T R O D U C T I O N Preparing an effective case analysis: The full story Hearing with the aid of implanted technology: The case of Cochlearâ„ ¢ – an Australian C A S E O N E high-technology leader Delta Faucet: Global entrepreneurship in an emerging market C A S E T W O DaimlerChrysler: Corporate governance dynamics in a global company C A S E T H R E E Gunns and the greens: Governance issues in Tasmania C A S E F O U R Succeeding in theRead MoreProject Managment Case Studies214937 Words   |  860 Pagesof this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 22 2 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978)

The Willed Woman By Susan B. Anthony - 1404 Words

Quetext About Widget FAQ Contact The Willed Woman Susan B. Anthony had a voice that wanted to be heard. The woman’s gifted voice inspired men and woman to fight for equality. Anthony fought for women’s right to vote and for women to have the courage to stand up for themselves. She achieved her capabilities through her father Daniel Anthony. Daniel Anthony raised his children to be strong in their convictions and to show their love for God by working for human betterment (Bilhartz, 2). While living through the way her father brought her up, Anthony became a strong willed woman and led the women’s suffrage movement. Through social activism and her strong spirit, Anthony became a figure who represented the fight for women’s suffrage and has had a significant impact on American society. This amazing woman was an advocate for the women’s suffrage movement during the 1800s. Anthony’s social actions towards society had a tremendous impact on improving women’s lives. There we re very few people that realized that she was the first woman to attack the law for the sake of all women’s political liberty. Women were held down by their beliefs in the natural rights of all human beings, no matter their race or sex, and by their mistrust of the nineteenth century Christianity and its view on women (Lipscomb). Anthony felt that if laws were changed, then changes in attitudes and behavior needed to happen as well for the laws to be effective. The largest thing that Anthony focused on wasShow MoreRelated`` What Is A Hero Without Love For Mankind `` By Doris Lessing1559 Words   |  7 Pagespursuit of reform, and those who are passionate about their work are the worthy, deserving heroes. In the aspect of encompassing said traits, Susan B. Anthony is the definition of a worthy hero. In 1820, Susan B. Anthony was born in Adams, Massachusetts, to Daniel and Lucy Anthony. Raised as a Liberal Quaker with sharp features and beliefs, Susan B. Anthony was prompted by her parents to be hard-working, confident, and self-sufficient. In 1846, she moved to Canajoharie, New York, where she acceptedRead More Susan B. Anthony Essay1300 Words   |  6 PagesSusan B. Anthony On February 15, 1820 in Adams, Massachusetts, a woman by the name of Susan Brownell Anthony was born to parents Daniel and Lucy (Read) Anthony. She was the second born of a strongly rooted Quaker family of eight (Hist.Bio.-1). Because they lived in a Quaker neighborhood, Susan was not heavily exposed to slavery. The family made anti-slavery talks an almost daily conversation over the dinner table. She also saw men and women on the same level (Stoddard 36). â€Å"A hard workingRead MoreFrederick Douglass And The Fight For Women s Suffrage1357 Words   |  6 Pagesall of the rights a man was given. He believed this because black men were previously apart from the equality of all men, and they too should be apart in gaining this equality for all. Douglass, along with other strong willed women, Elizabeth Cady Stanton, Susan B. Anthony, Lucretia Mott, Sojourner Truth, among others, they became the forefront of Women’s Suffrage in the 1848 Convention on Woman’s R ights at Seneca Falls. After the Civil War granting African Americans their freedom, FrederickRead MoreThe Movie: Flicka838 Words   |  4 Pageswith the wild horse. Katy begs her father, Rob McLaughlin (Tim McGraw), to let her keep the animal but he is convinced that the mustang would be bad for both his thoroughbred horses and his daughter. But Katy is certain she can break the strong-willed mustang and make her a champion. Katy then names her Flicka, a name meaning beautiful, young girl. As she struggles to tame the headstrong Flicka, she also tries to prove to her father that she knows horses as well as he does and that shes everyRead MoreMake Yourself: The Progression of Women in Advertising1069 Words   |  5 Pagespeople, who formed the Union†. These famous words were spoken by Susan B. Anthony, one of the strongest advocates of female equality in history. The quote is referring to the notion that male superiority is in fact a lie. She states that it was not just males who are responsib le for every positive outcome that has happened in the world. Women are a vital part of the successes of the human race. In a world saturated by male dominance, Susan was a bold advocate of female equality and the world has grownRead MoreFeminism in Hawthornes The Scarlet Letter Essay551 Words   |  3 PagesWomen such as Elizabeth Cady Stanton, Susan B. Anthony, and Lucretia Mott catalyzed the women’s rights movement. These prominent women believed that a woman’s role was no longer in the house and that women should be afforded the same opportunity as men. Nathaniel Hawthorne’s sympathy for women is evident in a feminist reading of his novel The Scarlet Letter. The product of a sin, Hester’s daughter, Pearl, was deeply constructed by Hawthorne to be a strong willed, intelligent character. Puritan childrenRead MoreThe changing roles of women since 18653016 Words   |  13 Pageswere angered that the 15th amendment did not include women. The NWSA or National Woman Suffrage Association was formed by Elizabeth Cady Stanton and Susan B. Anthony, under the purpose to secure a Constitutional amendment that would give woman the right to vote. In 1872 Susan B. Anthony cast a ballot on the November 5th election illegally. Two weeks after the ballot was cast there was a warrant for Susan B. Anthony, the warrant was for voting in a federal election without having a lawful right toRead MoreThe Effect of Feminism on Society816 Words   |  3 Pagesgrowing and changing world known today women need to take a stand for what they are worth. Many of these strong willed women that are looking for change are leading characters in movies or novels. On e book that truly captures the feminist movement and strong women would be The Secret Life of Bees by Sue Monk Kidd. In this novel Lily Owens and the Boatwright sisters present the strong woman figure that is known to embody the feminist movement. All throughout the history it has been known that womenRead MoreNot for Ourselves Alone Essay2590 Words   |  11 Pagescases read aloud to her would spark an interest; one case in particular entailed discrimination against women. Their former servant Flora Campbells possessions, which had become her husbands property after marriage, had been willed to their negligent son. Campbell, as a woman, was prohibited to testify in court to regain her farm. Such cases infuriated Cady Stanton; she sought to keep them in mind when she grew up and was able to speak out against these injustices. While her father was away on businessRead MoreWomen Of Courage By Margaret Truman1918 Words   |  8 Pagesextraordinary women in each section, one will be explained and reviewed from each component of the book. First of all there are three women of Courage and Crisis. They include Susan Livingston; the daughter of a New Jersey Governor, President Madison’s First Lady; Dolley Madison, and Na tive American named Sarah Winnemucca. The woman whom stood out the most in this section was Dolley Madison. She was the First Lady to the fourth President James Madison. He took oath in eighteen o’nine, but conflict with

Computation of the Taxable Income and the Tax Payable for Ethan Jones

Questions: Ethan Jones a Medical Registrar in a Melbourne Public Hospital earned a gross salary of $220,000 during the year ended 30 June 2014. He had PAYGW deducted of $73,000 from this salary. He salary sacrificed $10,000 of his gross salary to an ATO regulated superannuation fund. He received interest income paid by the bank of $4,500 into his bank account. However he did not provide a Tax File Number and tax of was deducted of $3,682 from the interest derived for the year. He received dividends of $7,000 from fully franked distributions for the year ended 30 June 2014. He received additional income and paid expenses as follows: Unfranked dividends of $30,000 Partially franked dividends (franked to 20%) of $10,000. Capital losses on sale of shares of $15,000. Net loss from carrying on a small business of $25,000. Bank charges of $50 on his investment account into which he banked his dividends and interest. Tax Agents Fees of $800. General Interest Charge of $550 on late payment of his income tax bill for the year ended 30 June 2013. Amount was not demanded until December 2013. Purchase of a raffle ticket for $150 from the Salvation Army. The prize was a motor vehicle. Gift to Royal Childrens Hospital of $1. Subscription to the Professional Cooks Association of $300. Laundry of $200 no receipts Parking meter fees on visiting clients $190 no receipts Protective clothing $290 no receipts Parking fine of $170 on expired meter while visiting a client Payment of $5,000 to ANR superannuation fund. Purchase of a medical brief case costing $600 for work. The brief case was purchased on 2/7/2014. Further Information: Rental Property Ethan Jones purchased a Motel during the 2014 taxation year and received rental income from the motel business operator during the year ended 30 June 2014. Details of the financial transactions for the year ended 30 June 2014 were as follows: Motel Purchased 1/9/2013 - land and buildings 500,000 Motel Building Construction cost construction in 2002 200,000 Mortgage - Period of loan is 30 years 450,000 Motel was listed by the Real Estate Agency available for Rent on 1/9/2013 Carport - built 15/05/2014 18,000 Rented from 1/10/2013 13,000 Net loss on rent from main residence see below* 10,000 Survey fees on purchase of property 800 Stamp Duty on Transfer of Land 32,000 Stamp Duty on Loan 500 Valuation fees re loan application 500 Loan Application Fees 600 Loan Mortgage Insurance (LMI) 8,000 Loan Establishment fees 700 Conveyancing fees on transfer of land 10,000 Mortgage documentation - Bank 2,000 Mortgage broker commission 3,500 Bank fees on Transfer of Land 1,400 Bank fees - investment account 120 Travelling to inspect rental property using 6cylinder V6 - 3000 kms ? Capital Gain Ethan has capital assets but decided to dispose of the following assets due to his debt levels due to the purchase of the motel Asset Cost Purchase Date Date of Disposal Proceeds House in Toorak 500,000 15/03/2009 16/05/2014 700,000 Shares in Coles Ltd 17,200 18/06/1997 17/03/2014 23,200 Shares in BHP Billiton 16,000 18/11/2008 19/04/2014 6,800 Ultralight aircraft 13,000 18/01/2013 19/11/2013 14,000 Painting 600 03/03/1969 30/01/2014 25,700 Gold Watch 450 21/10/1985 29/12/2013 50,000 Houseboat 10,500 28/9/1987 29/06/2014 85,000 Notes: The House in Toorak was rented out from date of purchase for the first 3 years of ownership. Ethan then occupied the premises as his main residence. During the period of ownership the property made a loss from the rental of $10,000, which was claimed by Ethan wants to claim as a tax deduction in his tax return see above.* The Ultra-light aircraft and the Houseboat were for Ethans own personal use. Ethan also has the following capital losses carried forward from the previous year. Capital loss on the sale of Macquarie shares of $5,000. Capital loss from the sale of his caravan which was destroyed in a car accident of $5,500. Capital loss from the sale of an engagement ring that was given by his ex-husband of $3,500. Ethan wishes to minimise his net capital gains. Required: Calculate the taxable income and the tax payable for Ethan Jones in relation to the year ended 30 June 2014. Answers: Ethan Jones Computation of the Taxable Income and the Tax Payable for Ethan Jones for the year ended 30.06.2014 Particulars Details Amount($) Earnings categorized as personal a) Income From Salary 1 137000.00 b) Interest Income 2 Nil c) Dividend Income 3 46950.00 A 183950.00 Income From Business or Trade a) Small Business Loss (25000.00) b) Rental Income From Motel 4 111152.00 B 86152.00 Income from Sale of Capital Assets 5 - C 77217.00 Gross Total Income D =A+B+C 347319.00 Deduction from the Capital Gain Income 6 E (6541.00) Taxable Income D-E 340778.00 Tax Payable on Above including Medicare Levy 7 136928.22 Table Showing Details 1. Computation Of Income From Salary Pay received as salary = $220000 Less : Deductions for PAYGW = $73000 Salary sacrifice as super salary sacrifice = $10000 Taxable Salary Income of the Individual = $137000 2. calculation of interest income Interest Income received or accrued = $4500 Deduction at source from the above income = $3682 The above income shall not be included in the income because the tax has been already deducted from this income. Since the Tax File Number was not submitted the tax was deducted at Highest Marginal Rate of Tax. 3. Income Earned or Received in the form of Dividends Franked Distribution = $7000 Distribution of Unfranked nature = $30000 Partial Part of the franked distribution = $10000(20% of the total amount) Expenses deductible from the above incomes = ($50)(Bank Charges) Total Dividend Income = $46950.00 Also there is eligibility of credit from the above dividend income specially in relation to the franked ones amounting to = $7000 + 10000*20% = $9000 4. Rental Property Income Here the most important thing to note what is the intention of the assessee in relation to the property in question. We need to look at the point from where the intention is present. The intention is there from 1.09.2013. So this date forms the basis of allowance of any expenditure in relation to the property in question. Any expense incurred prior to this date shall not be allowed for deduction while calculating the taxable rental income. So there is a need for calculation of the ratio for the expenses incurred evenly throughout the year. Total number of days = 365 (Office) Allowable period 01.09.2013 to 30.06.2014 consists of 303 days. Hence the expense incurred evenly during the year will be allowed up to this ratio. Rental income receipt is from 01.10.2013. we can analyse each and every point as following: a) Income from last 9 months = 13000*9 = $117000.00 b) Main residence rental loss shall be fully taxable amounting to $10000.00 c) The fees paid for survey are related with the property cost. There is not income impact. d) Stamp duty on transfer of the capital asset (land in this case) is a part of capital gain calculation. e) Stamp Duty on loan part is to be added with the capital assets for which the loan was taken. f) Fees on valuation of the property shall be allowable in the ratio of 303/365 amounts to $500*303/365 = $415. g) The fees on loan application are a capital expenditure. h) Loan mortgage insurance is allowable in the ratio of 303/365 and since the lease period is 30 years then the amount again shall be divided by 30 = $221(8000*303/365*30) i) Loan establishment expenses are not revenue. j) The fees in relation to the transfer of the land shall be a part of the capital gain calculation. So there is no treatment here. k) A proportionate deduction will be allowed for the documentation charges in relation to the mortgage $2000*303/365 = $1660 l) Mortgage Broker Commission is an indirect expense in relation to the property loan. So this is not allowable. m) Bank fees in connection with the transfer of the land shall be dealt in the capital gain part. n) Investment Account bank fees = 120*303/365 = $100 o) The amount for the travelling expenses incurred for Inspection of the property is allowable. In absence of any amount it is assumed to be $1000. p) Borrowing expenses in relation to the mortgage are allowed only for a part of the 30 years and that too in the ratio calculated. $450000/30*303/365 = $12452 Taxable Rental Income = 117000 + 10000-415-221-1660-100-1000-12452 = $11152 5. Calculation of the Capital Gain Income 6. a) House in TOORAK: If assessee is using the property for main residence the entire property shall be not taxable but the exemption is available proportionately if the assessee is not using the place for own residence. Partial exemption is calculated as follows: Total Capital Gain * Number of days the property was used for own residence/ total days of ownership. In this case the assessee has a property since 15.03.2009 but for 3 year the property was rented. The sale date is 16.05.2014. So the assessee is eligible for a partial exemption only. The amount of partial exemption shall be calculated as discussed in the formula. Sale consideration of the house = $700000 Cost basis = $500000 Capital Gain = $200000*3 years/5 years 2 months = $116129 b) Shares held in Coles Ltd. In this we need to check whether the assets were acquired before 21.09.1999 or not. Since the shares were purchased on 18.06.1997, the assessee can follow either of the method(discount or indexation method) to calculate capital gain as favourable. Sale Consideration = $23200 Cost Basis = $17200 Capital Gain = $6000 option 1 discounting method. Discounting method is applicable on individuals. 50% of the net capital gain is allowed as deduction from capital gain. Net capital gain means the capital gains left after adjusting any losses. This method is applicable only if the property is held for 12 months or more. Capital Gain as calculated above = $6000 Capital Loss in Macquarie shares = $5000 Discount = 1000*50% = $500 Net Capital Gain = $1000-$500 = $500 Option 2 Indexation Assets acquired before 11.45 am of 21.09.1999 are eligible for this method. Here indexed cost is to be calculated by taking the values of the Consumer Price Index. The Consumer price index of the quarter ended 30.06 are available and the multiplication factor is calculated as 123.40/82.60 = 1.4939. (Government, 2014) Sale Proceeds = $23200 Cost after Index(17200*1.4939) = $25695 Capital Loss = $2495. c) Share in BHP Billiton When the cost base is already higher than the sale proceeds, then there is no requirement of the calculation of the indexed cost base. Sale consideration = $6800 Cost Basis = $16000 Capital Loss = $9200 d) Ultra Light Aircraft Assets which are personal in nature shall be taxable only if their cost basis is greater than $10000. Here the cost of the asset is $13000. So, normal calculation of capital gain shall be there. Here the property is held for less than 12 months. Therefore the discount method is not available. Sale Price =$14000 Cost Basis =$13000 Capital Gain = $1000 e) Painting Pre Capital gain tax assets are not taxable. The assets purchased before the insertion of the capital gain provisions are not taxable. The painting is purchased before 20.09.1985 and hence no capital gain would be there. f) Gold Watch Gold watch is a collectible and the collectibles below $500 are not taxable. Since the acquisition cost of the asset is $450, hence the same is exempted from tax. g) House Boat This asset is used for personal purpose but the amount of acquisition is greater than $10000. Another important thing here is the option is available, discounting or indexation (since purchased before 20.09.1999). (Property, 2014) Option 1 Discounting method. Sale consideration = $85000 Cost basis = $10500 Capital Gain = $74500 Net Capital Gain = 50% of above = $37250 Option 2 Indexed method: Here the Consumer price index for the quarter ending on September is 119.70. the CPI in the numerator shall be 123.40. the multiplication factor is 123.40/119.70 = 1.0309. Sales Consideration = $85000 Indexed Cost = $10824(10500*1.0309) Capital Gain = $74176. Thus the discounting method is beneficial to the assessee. Capital gain amounts to $37250 as per discounting method. Now the overall computation of capital gain is given in the following table: Asset classification Name Capital gain/(loss)$ Net Capital Gain($) Collectables Painting(e) Nil Gold Watch(f) Nil Personal Used Items Aircraft(d) 1000 House Boat(g) 74500 75500 Other Assets Toorak House(a) 116129 Shares in Coles Ltd.(b) (2495) Shares in BHP Billiton(c) (9200) Capital Loss on Sale of share (15000) 89434 Grand Total 164934 Less: Capital Loss(NOTES) 10500 Net 154434 Discount (50%) 77217 TAXABLE CAPITAL GAIN 77217 NOTES: Capital Loss Macquarie Shares 5000 Destroyed Caravan 5500 Engagement ring sale Personal Item Loss not considered - Total Capital Loss $10500 6. Deductions ITEMS Amount ($) Fees of the Tax Agent 800 Interest Charge not allowed Nil Raffle Ticket Purchase 150 Gift made to Royal Children Hospital 1 Amount paid as Subscription to Cooking Association 300 Parking Meter Fees are not allowed - Expenses in relation to protective clothing 290 Parking Fine is disallowed - Contribution to ANR Super Annuation Fund 5000 Briefcase purchase is not allowed as for next year - TOTAL DEDCUTIONS 6541 NOTES: a) General Interest charge is not allowed since the same is made after due date. b) Expenses in relation to the parking and the laundry expense has no receipt in connection. So they are not allowed. c) Parking fines are specifically disallowed. 7. Computation of the total tax and medicare levy Particulars Amount($) Taxable Income(from Total Income Statement) 340778.00 Tax on above total income 126897.10 Levy in relation to medicare 6815.66 Budget repair levy 3215.66 TOTAL INCOME TAX PAYABLE 136928.22 References Calculator, Tax. "Australian Income Tax calculator." 2014-2015. Capital Gain. june 11, 2014. (accessed 2014). Government. "Austrailian taxation office." ato.gov.au. 2014. https://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/ind39784n17290614.pdf. Office, Austrailian Taxation. "ATO, Deductions for Business." ato.gov.au. https://www.ato.gov.au/Business/Deductions-for-business/What-you-can-claim-and-when/What-is-an-allowable-deduction-/. Property. june 12, 2014. (accessed 2014).

Tuesday, May 5, 2020

Rock Solid free essay sample

It is a mild, March afternoon as I sat in my last class of the day. My English teacher quieted us down, preparing us for an announcement. â€Å"Yesterday, Patrick, a member of our school, was killed in a skiing accident,† she said. My stomach churned as if it had just been pulverized by an enemies’ fist, and even the simplest of words escaped my suddenly dry mouth. I walked out the room feeling nothingness. â€Å"You don’t work hard for praise and adoration; you work hard because that’s who you are.† These words were spoken by Patrick weeks before his passing to his troubled sister of whom he was close to. Patrick was not only a friend to me, but also a teammate. In remembrance of him, our soccer team installed a boulder inside our stadium bearing his words. Because of the boulder, our season motto for the year: â€Å"Rock Solid. We will write a custom essay sample on Rock Solid or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page † To be â€Å"Rock Solid†, you have to work hard at everything. You have to play for the man next you. You have to fall down eight times and get up nine. And that’s exactly what Patrick did. All my life, I have been a born center-midfielder. I receive passes from the defense and send them to the forwards. I am the messenger. The communicator. The playmaker. Bearing the red captains band on my left arm, I know it is my job to achieve wins. The game is tied at one, and the air is so still, each leaf changes colors as autumn takes its turn. I pass left. I pass right. I do a move around a defender that took me weeks to perfect. I squeeze the ball between another two defenders up to my forward, not believing in my own ability to make the pass. With a quick turn and hit, my forward scores the game-winning goal, and the thundering crowd reacts. I sprint over and congratulate my forward. As the fans talk about the miraculous goal, no one knows what I did to set him up for the score. But I know. The assist: the most underrated play in soccer. And in life. Everyone remembers who scored the goal, the touchdown, or the basket, but no one ever remembers the assist. But without my hard work, my determination, my patience, my control, and my pass, we don’t win. But that is why I love what I do. â€Å"I don’t work hard for praise and adoration; I work hard because that’s who I am.† Soccer is a simple game. The objective is to get the ball in the opposing team’s goal. But how I get it there is beautiful. My goal in life is to be successful and make something of myself. How I achieve that goal is what defines me. So as I walk on to the field before every game, I touch the rock, say hello to Patrick, and know he is gritting his teeth for our win.