The fun they had Essay Example

The pleasant they had Paper The occasions of this story happen in inaccessible future, 2157. There are no genuine schools here, the books imprinted on paper are supplanted by screen books and human instructors are supplanted by mechanical ones. The saint of this story Tommy once finds a surprising book where words are static. This book portrays a school from hundreds of years sooner, where kids used to assemble in one enormous structure to be educated by a genuine individual. Edge, Tommys more youthful companion, is extremely inquisitive, yet her mom calls her since it is the ideal opportunity for school, where she will be instructed by a robot. Thus, the issue brought by the creator up in this content is about current advances and their effect on individuals. The concentrate is written as the third individual portrayal, the storyteller doesnt take an interest in the activities yet has a deep understanding of the characters. The portrayal here is joined with discourse which takes the most piece of the story. The general inclination is expressive and somewhat nostalgic. Resonance in the story is somewhat splendid and passionate as here is shown the correspondence of the youngsters. From the perspective of its organization this content might be vided into four sections: piece, plot-advancement, peak and conclusion. In drawing the fundamental characters the creator resorts to the roundabout technique for portrayal. The creator portions ; t state what the characters resemble, they are uncovered through their discoursed, activities and musings. Tommy is multi year old kid who leaves an impression of genuine and inquisitive youngster. Be that as it may, in his exchanges with Margin he appears to be very haughty. He discovers his predominance in the realities that he is more established, cleverer and also he is the person who discovered their little fortune a genuine book. We will compose a custom paper test on The great they had explicitly for you for just $16.38 $13.9/page Request now We will compose a custom exposition test on The pleasant they had explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom exposition test on The pleasant they had explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer Concerning multi year old Margin she additionally is by all accounts inquisitive and keen and her disappointment with the tests in topography is brought about by her negative mentality to the cutting edge method of instructing. The initial segment of the story is somewhat little and it expresses the Tommys revelation of the book. At that point comes plot improvement where this book is depicted. The words stopped in it as opposed to moving like on a screen. The circuitous likeness in sound  «crinkly pagesâ » underlines its relic. Tommy ; s doublespeak  «Gee » gives us his shock about this disclosure. At the point when Margin becomes acquainted with that it s about school she gets disdainful as she detests school. The equal developments  «Margin consistently detested school, however now she abhorred it more than everâ »,  «test after test in geology and she had been doing more terrible and worseâ » accentuate her bothering towards the mechanical instructor. It is clearly stands out from the County Inspector who comes to fix it. He was a round little man who grinned at Margin, tapped her head, gave her an apple and dismantled the contemptuous instructor. The degree huge ND dark and terrible again focuses on Margin s mentality towards the mechanical instructor and her reluctance to be educated by it. So she asks Tommy for what reason would anybody expound on the school. Tommy takes a gander at her with extremely unrivaled eyes, this designation and his conversational inept, his reference to Margin, demonstrates the kid s presumption. He answers this is old sort of school where an educator was t customary, it was a man. Furthermore, here the story arrives at its peak. Edge is extremely astonished about it, she says that a man sin t savvy enough and that she dosages t need a peculiar man in her home. Tommy shouts with chuckling, that shows his demeanor again and educates Margin regarding exceptional structures where children were instructed together. Edge is astounded pretty much this realities and needs to understand more. The outcome comes when Margin ;s mother calls her to go to class. In the homeroom the young lady contemplates the children of the old sorts of schools, about the great they had and we can see that she truly begrudges them. By utilizing casual jargon, everyday words and short basic sentences the creator draws the characters of the kids and makes unconstrained state of mind.

Report Writing Format - Creating the Format

Report Writing Format - Creating the FormatThe report writing format is a crucial aspect of any document. This is because the format must make it easy for others to understand what you have written and how it was put together.There are numerous different ways in which one can write a report but for this article we will focus on the most basic method and that is with the use of word processing software. Using word processing software to create the report format is recommended but this does not mean that you need to own such software. If you choose to use word processing software, there are many benefits to doing so.One of the first advantages to using word processing software is that you can use your writing skills to create a professional looking report. Most software allows for you to create a layout that looks like a real-life document. Many software also allows you to insert photographs, graphs, and other elements.Once you begin editing the document in word processing software, yo u will find that it is extremely simple to create a special formatting. Most word processing software allows you to save the layout as a template and this means that you only have to make minor changes to the layout to customize it further. It also allows you to edit all of the information provided by the report into a format that is easier to read.Another advantage to using word processing software is that you can change the layout as often as you want. Since the document can be saved as a template, it is possible to easily produce variations or take the format one step further by changing the color scheme and the font style. You can even create and assign titles to each section of the document if you wish.It is possible to produce a document that includes text from various sources within the document. By including a file of a report written by an author, for example, that author can include a document that is tailored specifically to their needs. By including a number of different documents in the document with the formatting can be easily changed according to the demands of the project.In order to change the format of the document it is necessary to rename the document. Most word processing software will allow you to change the name of the document by simply pressing the 'n' key. Once you have done this, the document should look as though it is newly generated.The last thing to consider when creating a report is the potential pitfalls that might occur as a result of creating the report. While most software packages offer several solutions to this problem they are not permanent solutions and the report will eventually have to be redone after the project has been completed.

Writing an Academic Essay: Researching Your Topic

Writing an Academic Essay: Researching Your TopicAn academic essay is one of the most important parts of a paper. Students are assigned to write a research paper on a topic and they have a deadline to finish it. Some students have trouble with this part of the assignment because they are too engrossed in what they are doing and forget about what the essay is all about.Writing an essay without knowing what the topic is, can be difficult especially if you do not know how to start or want to do your own research paper. You can have a large research, one that covers a specific topic, by yourself. This is called the research-write or research-essay.College students can spend several weeks on researching and writing an essay. Before you begin to write the essay, make sure that you get a feel for how you are going to structure your research paper. Do you write in a linear format or a non-linear format?If you want to create a non-linear format, you will need to keep your ideas organized by u sing different perspectives, gathering different information or citing different sources. Writing a linear research paper can make things easier but it is still best to keep track of what you've done.For your research paper, you need to compile information from different topics, sources and opinions to come up with a cohesive and comprehensible piece of work. As soon as you have your research done, it is time to get it published.Research articles and submit it to different journals and submitting to one that has already published an article that is similar to yours is a good way to get your work published. There are also many online article submission websites available on the internet. Some have high requirements while others are easier to use.Article submission services generally accept articles but they may have different requirements. They also ask for information such as topic and the number of citations that you need.It is best to submit your article to different article submi ssion websites. Find out their requirements and make sure that your paper does not clash with any of their terms. Article submission sites do not have rules, so you can do as you wish.

Industrial Revolution - 1573 Words

Was the Industrial Revolution a Blessing or a Curse? The Industrial Revolution was a period of technological improvement that took place in Britain from about 1750 into the 1900’s. To many, the Industrial Revolution was the gateway into modern-day factories and machinery. The Industrial Revolution was spurred by the competition of Britain against India or China. India and China were both very productive in the production of goods, meaning the people of Britain had to buy the cheap products imported from India and China. British businessmen developed new technology so they could manufacture their own cotton textiles, the main product imported into Britain. Although some historians believe that the Industrial revolution was a blessing†¦show more content†¦Overseers took most of the money earned and kept it for themselves. Any worker who dared go on strike or stand up for thei pay was beaten and tortured. This piece of evidence shows that since the majority of people were part of the working class, they were abused and we re arguably better off working hard and receiving most of the fruits of their labor on farms instead of doubling their repetitive work for half of the payoff. Adolf Levenstein, a coal miner living during the Industrial Revolution Reflected in a letter, later collected into the book, From the Depths: Workers Letters, published in 1905, states how, â€Å"The work is becoming increasingly mechanical. No more incentive, no more haste, we muddle along wearily, we are worn out and mindless. My forehead burns like fire†¦. But in my head it rages and paralyzes me beyond control or without my being able to think. When it becomes unbearable I stop my slow, energyless working†¦.And that is not all; the spirit too, the conscience of the individual, degenerates. And one drudge, grown vacuous through his work, is put beside another one, and another one and finally this â€Å"modern† circle has closed in on the entire working force† (Levenstein). The work in the mines w as tiring and repetitive. Since machines have taken more of the desirable jobs and workers have been laid off, the laborers who are still employed had to work tedious jobs. This letter provides a view into the dailyShow MoreRelatedIndustrial Of The Industrial Revolution1666 Words   |  7 PagesMartinez English IV, 1st hour 4/29/16 The Industrial Revolution The Industrial Revolution set people away from farms and small villages and moved them to cities and towns because of the job opportunities that arose in the cities. The Industrial Revolution not only helped people move along in the late 1700s and early 1800s but also it has made the people what they are today. During the Industrial Revolution, the movement from an agrarian society to an industrial one reshaped the roles of families, widenRead MoreThe Revolution Of The Industrial Revolution917 Words   |  4 PagesWhen thinking of the industrial revolution, I usually correlate this transitional period to great advancements in machinery, and an increase in jobs. However, after looking past the surface of the industrial revolution, in regards to the promise of great wealth, this promise was not kept, along with other issues. I believe that a â€Å"better life† would mean that people would not have to go through the same struggles they once did before the revolution, struggles such as not having a job, money, homeRead MoreThe Industrial Revolution943 Words   |  4 PagesThe Industrial Revolution, a Revolution that began in Britain in the nineteenth century, saw people move from working in the farming industry to working in factories. This transition from an agrarian society meant that many people moved to cities in search of jobs. New methods of manufacturing allowed goods to be produced far more cheaply and quickly than before. However, the Revolution came with its own negative consequences. The lives of children during the Industrial Revolution were torturousRead MoreThe Industrial Revolution1633 Words   |  7 Pagesmeans of communication, factories to manufacture the products you need, places to work, and ways to travel and transport goods. And what made these possible? The answer is the Industrial Revolution, which started in Europe around the year 1730. A revolution is a major change or turning point in something. The Industrial Revolution was a major turning point in history and in the way people lived. Their careers, living situations, location, values, and daily routines all changed, and they needed it desperatelyRead MoreThe Industrial Revolution1097 Words   |  5 PagesBefore the advent of the Industrial Revolution, most people resided in small, rural communities where their daily existences revolved around farming. Life for the average person was difficult, as incomes were meager, and malnourishment and disease were common. People produced the bulk of their own food, clothing, furniture and tools. Most manufacturing was done in homes or small, rural shops, using hand tools or simple machines. Did You Know? The word luddite refers to a person who is opposedRead MoreThe Industrial Revolution1090 Words   |  5 PagesShort Term Misery†¦ Long Term Gain There are two major industrializations that have occurred through out history, both which began in England. The Industrial Revolution was from 1750 until 1800. The first and second industrialization were filled with many inventions, new societal ideas, new raw materials, new sources of power, also new ideas and societal implements were made enabling the world and society to evolve. Overall these industrialization was filled with death, neglect, and disease but endedRead MoreThe Industrial Revolution936 Words   |  4 Pageseconomist Robert Emerson Lucas wrote in regards to the Industrial revolution: For the first time in history, the living standards of the masses of ordinary people have begun to undergo sustained growth. The novelty of the discovery that a human society has this potential for generating sustained improvement in the material aspects of the lives of all its members, not just the ruling elite, cannot be overstressed.† (Lucas 2002). The revolution itself was ce ntred in Britain before spreading to theRead MoreThe Industrial Revolution705 Words   |  3 PagesThe Industrial Revolution was the quintessence of capitalistic ideals; it bred controversy that led to Karl Marx’s idea of communism as a massive grass roots reaction to the revolution’s social abuses. Firstly, the Industrial Revolution featured the construction of machines, systems and factories that allowed goods to be manufactured at a faster rate with a lower cost. The seed drill made it so there could be â€Å"a semi-automated, controlled distribution and plantation of wheat seed†(Jones 2013). SecondlyRead MoreIndustrial Revolution1160 Words   |  5 Pagesend of the 19th century, a significant change took place in the fundamental structure of the economy. That change was industrialization. During this time period, the United States of America changed from a large, agricultural country, to an urban industrial society. The process of industrialization began to take place in America, and eventually took over the economy during this period. Entrepreneurs and inventors put together various machines and businesses to help better the country function on aRead MoreThe Industrial Revolution Essay2099 Words   |  9 PagesThe Industrial Revolution was one of the largest social and cultural movements that changed the methods of manufacturing of metal and textiles, the transportation system, economic policies and social structure as well. Before the Industrial Revolution, people used to live by season due to agriculture. They thrived on whatever food was in season. Now, as a result of the Industrial Revolution, we live regimented and almost everything that is made, is mass produced. I will discuss three major topics

surrogate mothers Essay - 1148 Words

A Surrogate Mother is defined as â€Å"an adult woman who enters into an agreement to bear a child conceived through assisted conception for intended parents.† The couple is usually referred to as intended parents who enter into an agreement providing that they will be the parents of a child born to a surrogate through assisted conception, using an egg or sperm of at least one parent. 1 RIGHT - Surrogate motherhood is a right entitled to those who are ready and able to take on the responsibility of parenthood. Surrogate mothers fills a fundamental human longing. Procreation is a primitive instinct, and to many people it is devastating not to be able to become parents Surrogate motherhood is a solution to this age-old problem. Even in the†¦show more content†¦If you question the ethics of this, then you must also question foster mothers who are paid by the state to take care of children like they were their own. Since most surrogate mothers are required to have had at least 1 successful childbirth, their surrogacy fee is usually spent on their own children, home improvement, or related expenses, and not on themselves. Some people may argue about a financial access barrier – that only the affluent couples will be able to afford surrogate mothers -well this is the same for most services related to infertility – for certain medical procedures, and adoption as well 3 PROVIDES ANOTHER OPTION TO ADOPTION – In the US, might have to wait 3-7yrs (hard to get a baby) – Allows for one or two of the quot;intended parentsquot; to be biologically related to the child. Allows the opportunity for the quot;intended couplequot; to be involved in the pregnancy itself. Surrogate motherhood allows for a scrutiny and monitoring of prenatal care by the intended couple, as compared to adoption where your child may not have had adequate prenatal care. The intended couple would have reliable health info about the child. The surrogate mother can be screened (to make sure she is healthy). Agencies take this screening process very seriously Joan London, former host of Good Morning America, had twins resulting from a surrogate pregnancy. The agency thatShow MoreRelatedSurrogate Mothers : The Topic Of Many Controversies1075 Words   |  5 PagesGonzalez Mr.Kegley Health Science- 6th period September 23rd, 2015 Surrogate Mothers Surrogate mothers have been the topic of many controversies, regarding how ethical it is. As many know surrogate mothers are women who bear a child for another woman (Surrogacy: the experiences of surrogate mothers, 2196-2204). There has been many sides to this argument, deciding whether it was ethical or unethical. Some people have chosen toRead MoreShould Surrogate Mothers Be Legalized in Taiwan?2694 Words   |  11 PagesRunning head: SHOULD SURROGATE MOTHERS BE LEGAL IN TAIWAN Should Surrogate mothers be legalized in Taiwan? Evelyn Liu National Central University Abstract Surrogate mothers has been a critical issue in many countries for a long time. Recently, Taiwan has an issue on its legalization. There is already a draft passed in the Legislative Yuan. However, many people still debate about should surrogate mothers be legalized in Taiwan? From different aspects, including moral, law, homosexuals, and so onRead MoreThe Cause and Effects of Surrogate Mother1680 Words   |  7 PagesThe main causes of women choose to be surrogate mothers are poverty and kind human being, and its result in physical and mental effects to the surrogate mother. II. Surrogacy is often done or committed is because of poverty. A. Effects of poverty 1. Hunger 2. Sickness B. Surrogacy is becoming a growing business. 1. Earn more money in order to overcome their hardship III. Surrogacy is being done by people. A. Help relative that could not reproduce offspring 1. Strengthen the bonds betweenRead MoreTaking a Look at Surrogate Mothers1187 Words   |  5 Pagesadopt a child. In some cases, the surrogate can obtain monetary compensation for her services. According to Anderson (1990), A commercial surrogate mother is someone who is paid money to bear a child for other people and to terminate her parental rights, to lead to a situation that the others may raise the child as exclusively their own. In the aspect of the intended parents, there are reasons for people who need the surrogacy service. Firstly, Intended mothers can have a huge variety of healthRead MoreThe Adoption Of Traditional Surrogate Mothers1837 Words   |  8 Pagesissues, surrogacy becomes an option. Surrogates who agree to bear a child for another couple have made parenthood a possible option for individuals that are not able to adopt a child. Reasons may be because of their age, marital status, or sexual orientation. There are two kinds of surrogate mothers. A traditional surrogate is a woman who is artificially inseminated with the father’s viable sperm. The traditional surrogate is then the baby’s biological mother because it was her egg that was fertilizedRead MoreNuclear Transfer And Its Effect On The Body Of A Surrogate Mother1355 Words   |  6 Pagesprotective layer. After each blastomere has been separated from the embryo mass, the cell is encased in its own protective synthetic laye r. Each blastomere cell, is now considered a new separate embryo and is cultured in vitro and later in vivo in a surrogate mother until birth (Roberge, 2004). Cloning by nuclear transfer is based on the concept that the animal’s genome is located in the cell nucleus. The only exception to this is the small amount of DNA of 16, 000 base pairs found in the mitochondria. InRead MoreThe Nature Of Love By Harry Harlow1619 Words   |  7 Pagesthus, ignoring the importance it could have on infants and children. Harlow suggested that early inklings of love are displayed between a mother and their newborn, but aside from this knowledge, there was scarce information on the underpinnings of such caring gestures (Harlow, 1958). Harlow goes further to describe the arguments of the time that declared mothers were a necessary means of nourishment therefore, any signs of affection were propelled by instinctual drives. It was recognized there wouldRead MoreCommercial Surrogacy in India Essay721 Words   |  3 Pages While many oppose the practice on moral grounds proponents of surrogacy in India argue that the practice is morally justifiable because of the benefits that it provides to women as surrogate mothers and for the benefits that it provides to the couples for whom the surrogates are acting as proxy. Surrogate mothers in India can receive as much as $5,000.00 to $7,000.00 per pregnancy; for the very poor women of India, that is a substantial amount of money. According to Haworth, income of that levelRead MoreThe Benefits Of Intrauterine Insemination ( Iui ), And Surrogate Mother Arrangements1682 Words   |  7 Pagesare wanting to begin or add to the number of members in their families, but have had difficulties in doing so. Aside from adoption, the possibilities for these couples include: Intrauterine Insemination (IUI), In vitro Fertilization (IVI), and Surrogate Mother Arrangements. While these options may result in a pregnancy, they are not without risk and must be considered prayerfully, as they carry a moral and ethical weight. First, Intrauterine Insemination, also known as artificial insemination, isRead MoreSurrogate Mothers Or Those Donating Gametes For Research And Fertility Treatment Of Others Receive Remuneration For Their Contributions1910 Words   |  8 PagesThe purpose of this essay is to discuss on whether surrogate mothers or those donating gametes for research and in fertility treatment of others receive remuneration for their contribution beyond what is currently offered. This will be done by defining the relevant concepts and associated terminology, discuss on the physical and emotional impact that may occur, the different factors that may lead to exploitation and finally considering what could be done to prevent exploitation. According to the

Interview With A Special Education Teacher - 962 Words

Mandy Sanguigni SED 201-Mrs. Dean November 27, 2015 Interview Question Interview with a Special Education Teacher 1. Why did you choose to teach students with disabilities? The special education teacher interviewed, did not expect to teach special education when she graduated college. She got a job helping at a personal home with children ages 5-6 years old with some disabilities. After her experience with this first job she loved it, and began to seek positions in Elementary special education. However she was only able to obtain a position in a High School special education classroom. 2. How many students do you teach who have disabilities or are at-risk? The special education teacher interviewed, co-teaches algebra into three class periods. She is able to teach up to 50 students. In her classroom she can teach children with disabilities or up to 25 at-risk students. 3. How do you meet the instructional, social, and emotional needs of the students? The special education teacher interviewed, talked about this goal to meet each child’s need is challenging to her especially in eleventh and twelfth grade. The teacher tries to strive towards their educational goals, their need areas, and work on their strengths. 4. How do you set your teaching goals for special education? The special education teacher interviewed, showed me that she uses the teaching/individual goals related to each student’s IEP. The teacher always tries to excel and reach the needs to relateShow MoreRelatedInterview Letter : A Special Education Teacher1186 Words   |  5 PagesThe person I chose to interview for my assignment was a special education teacher, and her name is Eloise Kerbs. Eloise is my supervising teacher at the elementary school that I work at. I have worked with her for a total of four years now. She however, has worked at Eudora Elementary School for total of eight years this year. She has been a special education teacher for a grand total of thirty-two years. She got her Bachelor’s degree from Fort Hays State University. She also received her Masters’Read MoreMy First Interview With A Special Education Teacher Essay2166 Words   |  9 PagesQuestions My first interview was with a special education teacher, Marie Argenio. Ms. Argenio teaches 7th and 8th-grade students in English, reading, and writing, this is a pull-out program. Ms. Argenio also co-teachers a 10th-grade science class for one period. 1. Do you feel that co-teaching is helpful or effective for students with exceptionalities? Yes, I do feel that co-teaching can be effective. Added question: Why is it effective? By keeping the student in the general education classroomRead MoreMotivational Factors Toward Pursuing a Career in Special Education.1113 Words   |  5 Pagesindividuals to initially pursue careers in special education, factors which contributed toward their plans to remain or leave the field, and their perceptions of school districts effective and ineffective recruitment and retention practices. The sample comprised of 15 individuals employed in public schools throughout north Texas who initially pursued careers in special education. Data were collected through the form of audio-recorded semi-structured telephone interviews. Empathy towards students, familyRead MoreThe Target Student With Ebd And Ld889 Words   |  4 Pageswith EBD and LD was working with his classmate and playing bingo. The student was reviewing the multiplication facts. The target student was seated at the back of the classroom, so that he will not distract the entire class. The learning support teacher was st anding next to him, encouraging him to play. With her support, the student participated very well during the activity and stayed on task longer with less misbehavior. Unfortunately, when she was absent for a brief time, the student was distractedRead MoreCoordinator Interview Essay examples1243 Words   |  5 PagesSPE-350 Special Education Litigation and Law September 23, 2013 Angel Barkel Least Restrictive Environment Interview Lynne Smoak is the coordinator for our district in the special education department. She has been with our district for over 25 years in special education. She became the coordinator in 1994 and she feels that all our students should feel that they are important and that their education is important. Lynn graduated from Salisbury University with a Masters in Special EducationRead MoreInterview And Questions On Teaching Students Essay1282 Words   |  6 PagesThe purpose of this paper was to interview two or three educational professionals in the field. I was to ask them questions created by myself, that I deemed important to my learning of teaching students with exceptionalities. My field interview and questions took place with Ms. Argenio, special education teacher, Mr. Butler, coordinator of school counseling services, and Mrs. Ciampi, secondary education school counselor. The first section of this paper will discuss the similar responses betweenRead MoreTeachers Perceptions of Collaborative Planning Processes for Special Needs Students950 Words   |  4 PagesJackson, Marchant (2009) was to describe teachers’ perceptions of collaborative planning processes when using the model developed by Prater to plan adaptations and accommodations for special needs students. Prater developed the curriculum, rules, instruction, materials, environment (CRIME) collaboration model. The four steps of the CRIME process are to (a) evaluate the curriculum, rules, instruction, materials, and environment of the general education classroom; (b) list the student’s learningRead MoreSped Team1094 Words   |  5 PagesSPED Team Grand Canyon University SPED Team Intellectual disabilities (ID) in education require proper planning, collaboration, communication, accommodations, modified lessons, and detailed individualized instructions. Intellectual disabilities affect many aspect of a person daily life with a variety of emotional, mental, social, and physical characteristics (Joseph P. Kennedy Jr. Foundation, n.d.). Intellectual disabilities are also known as mental retardation (NationalRead MoreClassroom Management and Pull-out Services: Research questions and Personal View on the Research Topic1706 Words   |  7 PagesResearch Questions and Supporting Resources Through my research, I created fifteen interview questions related to my topic of choice. Each of my research articles directly address my topic for this project, however some are specifically related to a particular aspect of my topic. In short, I compiled research and empirical studies on classroom management--the importance and influence it has on the everyday, overall functioning of the classroom and techniques and characteristics for effectiveRead MoreInterview Reflection : Interview Assignment1100 Words   |  5 PagesInterview Reflection Assignment As an undecided major, most of my classes are general education and are there to fulfill requirements. However, I have an interest in education and special education so I took a special disabilities class. EDSP289I explores disabilities, â€Å"From Stigma to Slideshow† and the idea of disabilities being socially constructed. After being given the interview assignment in class, I knew who I wanted to interview immediately. I enjoy going to EDSP and learning about special

Taxation Public Economics Legislation

Question: Discuss about the Taxation for Public Economics Legislation . Answer: Current Position of Juliette As per the case study that has been provided, it can be said that Juliette had already made an agreement with a theatre company of America. The motive of Juliette behind making this particular contract with the specified theatre company of America was to give her service for two years in Australia, commencing from March 15th in the year 2015 till March 15th in the year 2017. It has been found that Juliette had visited the country Australia for the very first time on 1st of February in the year 2015 with a plan to stare about the nation and also to go for a trip by bus for two months. Nevertheless, as per the case study, Juliette had a plan to go again to England on February 28th in the year 2015. However, it has been found that Juliette again came back to the particular country on May 1st in the year 2015. It has been noted that the intention of Juliette was to settle for long two years in Australia according to the contract. Thus, Juliette took lease and also bought furniture with the aim to lead her regular livelihood. In the month of August in the year 2015, Juliette bought a house for the purpose of living in Australia and she was married to a male resident of Australia on 1st of September in the year 2015. Moreover, Juliette returned to England on 15th October in the year 2015 and again come back to Australia on April 15th in the year 2016 with the aim to live in Australia for her life time. Juliette had received expenses from the company semi yearly that started from 15th of July in the year 2015. The Residential Test It has been found that under the section of Taxation Ruling TR 98/ 17: Income Tax: The residency category of an individual who are the non-residents of Australia and who also enters Australia, have to wear out the ensuing mentioned residential examinations for the purpose of taxation (Laidlaw et al., 2014). The residential tests for the purpose of taxation are as follows: 183 Day Examination The Reside Test The Superannuation Test The Domicile Test ("Work out your tax residency | Australian Taxation Office", 2016). The Residential Category of Juliette for the year 2014-2015 In order to get the residential position of Juliette on behalf of the year 2014-2015, some actions of Juliette have been scrutinized below under the already highlighted residential examinations. The results of the residential tests are as follows: The Domicile Test By operation of law, Juliette was not attached to Australia (Trakman, 2015). By choice, Juliette did not tend to stay or live in the particular country in the specified period of time ("Residency - the domicile test | Australian Taxation Office", 2016). Lastly, by birth, Juliette was a British. The Reside Test It has been found that during the time period of duty year 2014-2015, Juliette intended to roam round the country Australia. The mother of Juliette, who was the closest member of her family, stayed in England, in addition to this she does not has any tie-up regarding family in Australia (Barkoczy, 2016). During the vacation in the fiscal duration 2014-2015, Juliette does not has any type of tie-up regarding business, as the agreement of Juliette was about to begin from 15th of March in the year 2015 ("Residency - the resides test | Australian Taxation Office", 2016). It has been found that Juliette does not have a fixed place for staying in Australia in this particular period. As Juliette was travelling to various places within the particular nation, she does not follow any particular daily routine life at this time period. 183 Days Test Juliette was a real resident of England. It has been found that Juliette has lived in the country for only 28 days in this particular period of time ("Residency - the 183 day test | Australian Taxation Office", 2016). Superannuation Test It has been found that the employers of Juliette were American. Thus, it can be said that Juliette was not under the scheme of superannuation. In addition to this, Juliette did not receive any payment from the specified country at this specified period of time (Butler, 2013). Therefore, it can be said from the outcome of the highlighted examinations that Juliette might not be measured as a resident of Australia for the particular fiscal time period 2014-2015. The Residential Category of Juliette designed for the year 2015-2016 The residential tests have been conducted once more in order to identify the residential position of Juliette in favor of the fiscal time period 2015-2016. The effects of the residential tests are as follows: The Domicile Test By operation law, Juliette got married to a male resident of Australia (Woellner et al., 2016). By choice, Juliette tends to live in Australia for life long By birth, Juliette is an individual from Britain. The Reside Test It has been found that during the time period of 2014-2015, Juliette intended to live in the country for long two years primarily and after the wedding of Juliette, she planned to live in Australia forever. The mother of Juliette, who was the closest member of her family passed away in the particular time period. Thus, the husband became the closest member of her family after her mothers death and her husband is a male resident of Australia (by birth Australian) and also lives in Australia (Auerbach et al., 2013). During the vacation in the fiscal time period 2014-2015, Juliette had a tie-up regarding business in Australia. In addition to these, Juliette took a house for staying in Australia for two years. She took the house in lease and afterward, she bought a house for staying in Australia permanently. During the stay of Juliette in Australia during the taxation period 2015-2016, she maintained a scheduled living. 183 Days Test Juliette is an actual resident of England, however, in this particular year; she purchased a house in Australia with the aim to stay in Australia forever (Long, Campbell Kelshaw, 2016). The calculation of total numbers of days when Juliette resided in Australia are as follows: Period No. of Days in Australia No. of Days in England July 1st 2015 - October 15th October 2015 107 0 October 16th 20'15 April 14th 2016 0 181 April 15th 2016 - June 30th 2016 76 0 TOTAL No. of DAYS 183 181 Superannuation Test It has been found that the employers of Juliette were American, thus, she was not considered under the scheme of superannuation. It has been noted that it was not mentioned that if Juliette and husband were component of scheme of superannuation or not (Ingles Stewart, 2015). Therefore, it can be said that Juliette had passed most of the examinations except the test of superannuation. Thus, as per the section 6, subsection (1) of ITA (Income Tax Assessment Act) of the year 1936, Juliette can be accepted as a resident of Australia for the purpose of taxation in the time period 2015-2016 (Tanzi, 2014). 2 (a) Taxpayee : Mr.George Statement of Taxable Income from Rental Property:- For the period ending on 30th June,2016 Particulars Amount Amount Assessable Income: Property rent 13900 Total Income from Rental Property 13900 Deductible Expenses: Agent Commission 695 Maintenance and Repairs 6000 Front Fence Repainting 2500 Fixing of front door 1000 Deduction of Capital Work : Replacement of Damaged Roofs 15000 Rate of Deduction 2.5% p.a. Capital Work Deduction 219 Assets Depreciation 1019 Total Expenses of Deduction 11433 Net Income from Rental Property 2467 Workings Calculation of Depreciation:- Items Cost Effective Life Depreciation Rate p.a. Useful Days Depreciation Hot Water Service 2000 12 100% 365 167 Carpets 3500 10 100% 365 350 Existing Furniture Fittings 5000 13.33 100% 365 375 New Furniture Fittings 1200 13.33 100% 213 53 Stove 900 12 100% 365 75 Total Depreciation 1019 2 (b) The proceeds derived from rent for George intended for the purpose of taxation is mainly calculated on the basis of subsequent assumptions along with the rules of taxation: As per the case study, George is considered as a resident of Australia for the purpose of taxation in the fiscal time period 2015-2016. It has been found that George had innate property. It has also been found that following inheriting it, he utilized the same property for producing income over two years ("Inheriting a dwelling | Australian Taxation Office", 2016). Thus, George was not able to claim any exemption on the rental earnings. The rental earnings are developed from that property, which is located in the country Australia ("Investment income | Australian Taxation Office", 2016). Thus, it might be counted as the fully taxable earnings. The agent commission is rewarded for developing the rental earnings from the particular property. Thus, as per Section 8.1 of ITAA for the year 1997, this might be measured as a deductable amount or expense from the proceeds derived from rent ("Rental property expenses | Australian Taxation Office", 2016). The common repairs are supposed to be ended for tear and wear and further compensations. It have been occurred for renting out the specified property ("Rental properties - claiming repairs and maintenance expenses | Australian Taxation Office", 2016). The upholding has been prepared to maintain the particular assets in a situation of providing rent. Based on these assumptions, the general expenses of maintenance and repairs are considered as a deductable expense. It has been found that replacement of the broken roof is a considerable development of the said property. Thus, it ought to be counted as the capital expenditure. Therefore, for this expense, it has been found that 2.5 % of whole amount of expenditure has been involved in the deductable expenses ("Rental properties - claiming capital works deductions | Australian Taxation Office", 2016). Thus, George is able to enjoy such deductions for upcoming 40 years according to the Section 40, under sub-section (I) of ITAA for the year 1997. As per Section 26 of ITAA 1997, the procurement of new fittings and furniture are not considered as the repair and maintenance expenses. The new fittings and furniture are counted as property, whereas, George is allowed to reduce the total amount of depreciation on these possessions from the proceeds derived from rent in the present year (Creedy Gemmell, 2015). Additionally, the repairing of fences and the fixing of broken doors are the expenditures that are occurred with the aim to keep the assets in a condition of providing rent and therefore, it is treated as a deductible expenditure according to the Section 40 (G) of ITAA of the year 1997. It has been presumed that all the properties rather than the new fittings and furniture are bought after or on July 1st in the year 2004. Thus, as George trails the method of prime-cost for the depreciation, the total possessions are deflated at 100 % ("Rental property expenses | Australian Taxation Office", 2016). This also involves the new possessions according to the Section 40 (B) of ITAA of the year 1997. Therefore, after the calculation of the total proceeds derived from rent of an amount of $13900. On the other hand, the total deductable amount of $11433 according to the mentioned assumptions along with the rules of taxation, the net measurable earnings of George for the fiscal time period is equivalent to an amount of $2467. References Auerbach, A. J., Chetty, R., Feldstein, M., Saez, E. (Eds.). (2013).Handbook of public economics(Vol. 5). Newnes. Barkoczy, S. (2016). Core tax legislation and study guide.OUP Catalogue. Butler, D. (2013). Superanuation: Excess contributions tax.Taxation in Australia,47(7), 450. Creedy, J., Gemmell, N. (2015). TAXATION AND THE USER COST OF CAPITAL.Journal of Economic Surveys. Ingles, D., Stewart, M. (2015). Superannuation tax concessions and the age pension: a principled approach to savings taxation.Tax and Transfer Policy Institute-Working Paper,7. Inheriting a dwelling | Australian Taxation Office. (2016).Ato.gov.au. 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