Exterminate the brutes Essay Example for Free

Kill the animals Essay â€Å"The Heart of Darkness† by Conrad is one of the incredible books of English writing. This tale uncovered the voracity, noxiousness and self-centeredness of the European men. They abuse the abundance of Africa for the sake of cultivating the locals. They remove their ivory and consequently gave them hunger, dejection, destitution, debasement and demise. The English men of this novel need ethics and still, small voice. Conrad watched the lip service of his kinsmen and uncovered it in a glorious manner in this short bit of workmanship. In this novel he brings before us the idea of â€Å"western superiority† in crude grounds. Perusing this story over and over, we realize that the dull English coast before him reviews for Marlow the murkiness of present day Africa, which is the normal obscurity of the wilderness yet more than that the dimness of good opening, prompting the barbarities he has observed in Africa. This ethical haziness of Africa, we learn later, isn't the murkiness of the numbness of the locals, yet of the Whitman who blinded themselves and tainted the locals by their case to be light-bearers. Walter Allen accepts that, â€Å"The Heart of Darkness of the title is on the double the core of Africa, the core of fiendishness everything that is skeptical degenerate and defame †and maybe the core of man† According to Conrad himself, the tale of â€Å"heart of darkness† is about the â€Å"criminality of wastefulness and unadulterated childishness while handling the edifying working Africa†. In the story Marlow makes a big deal about the wastefulness and self-centeredness he sees wherever along his excursion in Africa. Yet, it is simply the culpability of the enlightening work that gets the heaviest accentuation in the novel in general. J. W. Sea shore accepts that Kurtz is the agent and sensation of all that Conrad felt of purposelessness and frightfulness in what the Europeans in the Congo called â€Å"progress†, which implied the misuse of the locals by the white men. Kurtz was to Marlow, infiltrating this nation, a name, continually repeating in people’s talk, for keenness and venture. Be that as it may, there were slight insinuations, becoming more grounded as Marlow gravitated toward to the core of obscurity, of characteristics and practices so detestable to every one of our thoughts of tolerability, respect and mankind that the ambitious merchant step by step assumes the extent of a horrible and practically extraordinary beast image for Marlow of the general soul of this European endeavor On his excursion up the Congo, Marlow goes over the neglected railroad truck, looking as dead as the remains of some creature; the block creator lingering for a year without any blocks and no desire for materials for making them; the â€Å"wanton smashup† of seepage pipes deserted in a gorge; burst, accumulated instances of bolts at the external station and no chance to get of getting them to the harmed steamer at the Central Station; the immense fake gap someone had been burrowing on the slant all these and a lot more are the instances of the culpability of the wastefulness. Wilson Follet accepted that in this novel, â€Å"the European is indicated depleted, infected, a prey to frenzy and unutterable frightfulness and death†¦Ã¢â‚¬  This demonstrates the white men over yonder, with the exception of the company’s bookkeeper, are wasteful and childish. They themselves sit idle, though then again they misuse the locals to the most extreme, they extricate the greatest exercise of them and pay them three nine â€inch long metal wire pieces seven days, which are lacking to get them anything. As such the vast majority of the locals are starving and kicking the bucket. This tale is an extremely loyal accord of the brutalities and abominations executed on the locals of Africa by their European experts. Discussing the roman success of England, Conrad says, it was â€Å"just theft with savagery, exasperated homicide on a stupendous scale, and men grinding away visually impaired as is appropriate for the individuals who tackle darkness†. What Romans had done in England, the English did in South Africa. Marlow concedes that English victories, similar to all others, â€Å"means the removing it from the individuals who have an alternate appearance or somewhat compliment noses than ourselves,† however Kurtz went to the African wilderness with a plan to acculturate the locals; he considered his to be in Africa as that of torchbearer for white human progress. In any case, very soon he begins extricating from the locals human penances to himself as god. At last, his disdain for the locals plunged to the profundity out of which came his remedy of the main strategy for managing crude individuals: â€Å"Exterminate the animals! † The European Whitman in Africa is parasites; they are empty; they have no close to home good vision of their barbarism and indiscretion. They are additionally collapsible, on the grounds that their society’s establishments are unable to hold them up. Ivory has become the symbol of the absurd run of European travelers; and Kurtz is no special case. † all Europe added to the creation of Kurtz. † Joseph Conrad is a cutting edge craftsman. He utilizes impressionistic method of novel writing in his novel, â€Å" The Heart of Darkness†. The intrigue of a novel, Joseph Conrad composed, â€Å"must be and impression passed on through faculties â€Å". This impression couldn't be passed on through the most complete stock of subtleties; it is an instinctive entire and must be rendered along these lines, immediately. † the importance of a scene isn't inside like a part yet outside wrapping it,† his representative Marlow proclaimed. He maintains a strategic distance from summed up story. He reveal to us the story in distinctive impressions something like Virginia wolf. E. M. Forster in his fundamental novel â€Å" A Passage To India’ too examine some what â€Å"the Heart of Darkness† like circumstance. This tale talks about in detail the serious conflict between the two essentially various societies, those of East and West. The organization and their families dwelling there speak to the westerners. In spite of the fact that these western individuals wish to keep up great relations with the easterners whom they oversee, they want to get India or Indians. The Westerners rule the locals with an iron hand without thinking about equity and reasonable play.

Effects of Trailers in Film Campaigns

Impacts of Trailers in Film Campaigns As the fundamental capacity of a film trailer is to showcase the film and elevate to a scope of crowds film trailers are likewise a type of influential craftsmanship and special account, they are intended to make you need to take a quick trip and see the film being appeared at the film. As film trailers do give you the free example of the film being publicized they likewise work as a device to permit us to know about what movies have been discharged on film and as Lisa Kernan states, ‘Trailers are a film of (coming) attractions.’ Furthermore, this basically implies film trailers are singular occasions permitting us to likewise observe up and coming occasions later on. Film trailers license the watchers to create assessments of their own so they can choose which movies to proceed to watch. Trailers are my picked point for this thesis, it will concentrate on the rule highlights of the film trailers, where I will break down contextual analyses to feature the utilization of exemplary American film methods and consequently the examination will respond to the inquiries, what is a film trailer? How does a film trailer make meaning? Film trailers drew out into the open the capacity they need to reconfigure a full length film account into a short artistic film. It is this factor which carries me to dissect film trailers intently. I will be intently focusing on a picked component of the broad range the advertising effort. Specifically I have decided to investigate film trailers. From Marketing I will proceed onward to film trailers, where I am going to point out the structure of film trailer, which will comprise of breaking down and distinguishing the standard highlights. These are its minimum necessities, the Narrative, the Genre, the Sound; they are joined to make a film trailer. Every one of these components will be broke down alongside a few contextual analyses to give guides to the utilization of these components. I will be searching for the utilization of altering methods to decide how they make meaning and wanted impacts, such procedures incorporate changes, kinds of shot and crossing over gadgets alongside the utilization of subtitles. Other such methods that will be raised are the accentuation on the one of a kind selling purpose of a film and utilizing the star framework to sell the film. These methods consequently will show how the account, the class are a portion of the guideline highlights comprising to the general structure of a film trailer. Further more into the examination I will take a gander at sound methods, for example, voice over portrayal, the sound track and audio cues made for the film trailers. These strategies will decide the significance Sound brings to the film trailer. Generally speaking by taking a gander at these methods in various film trailers I will show how these rule highlights make impacts and show how they work and what implications they create. When I have built up the implications of the structure of a film I will take a gander at the elements of a trailer in its expected market. I will discuss the elements of the advertising effort as an all out system. I will extensively investigate the showcasing effort to clarify its significance in the film business. Inside in showcasing I will be taking a gander at the capacities and impacts of Distribution, advancement and publicizing as the more extensive setting in which film trailers fit into. I will consider factors, for example, statistical surveying into social societies and why it is essential, likewise with web promoting and dissemination as an apparatus for the mass crowd. Proceeding onward from the promoting of film trailers to the genuine creation and procedures utilized in trailers known as the plan. First I am going to take a gander at the film trailer as a rule and state quickly what components are utilized to develop the film trailer this will give us the groundwork’s and foundation data for film trailers so I can begin to recognize the better components in detail. By and large film trailers will in general show us the most fascinating pictures from a film; the scenes that will engage the watchers or make them chuckle or make a feeling of dread, anything to energize the crowd. To characterize a trailer to its minimum necessities, I pose the inquiry what makes a film trailer unmistakable and exceptional. I accept that when certain key highlights are assembled they make an incredible powerful type of smaller than usual film. It is the utilization of strategies wherein the trailers are made in there style that makes them unmistakable, as later I will demonstrate in my investigation that every trailer moves toward the plan and style in indicating the film in an exceptional and individual manner while as yet utilizing exemplary Hollywood film procedures. The utilization of various shots and consolidating these shots to underline the movies best highlights just as the utilization of changes and illustrations are some great Hollywood methods utilized in advancing a film trailer. My examination in film trailers has persuade that the utilization of montage arrangements and shot determination are the components that unite the account, kind and sound to make the film trailers. ‘It is the limit of film trailers to pass on data non-verbally through mise-en-scene, altering, camera developments and outward appearances that gives the ability to advance in such a major way’ Story The primary guideline highlight of film trailers is the story. The film trailer makes a different story to introduce the account of the full length film. Portrayal is the recounting a story, and the plot of a film trailer infers story data. It is the narrational segment of trailers which is huge to their creation of significance. A few trailers center more around this component as the film undoubtedly covers significant issues or contain an importance of some significance these kinds of stories are known as non-anecdotal. Anecdotal movies will in general spotlight on disclosing the foundation data to build up the story, I am going to take a gander at a particular sort of film trailers, I have picked activity films traversing over the 1970’s 80’s and 90’s. The Terminator film is an ideal case of a trailer that utilizes a particular procedure of plot improvement. The account work is to present the character, for this situation study it is ‘The Terminator’ where the story infers a pursuit and devastate plot. The voice over states what the plot will be about by saying a couple of realities, the last hardly any words that are said clarify the kind of plot improvement you can expect in the film, It will have just one reason, to come back to the present and forestall what's to come. This weapon will be known as The Terminator. With out this data the crowd would be confounded and the trailer would get discretionary; the story gives the film setting first alongside the pictures which uncover a greater amount of the plot. The utilization of account to clarify the movies importance and reason for existing is basic, the capacity of story in this trailer shows the strategy of an objective orientated plot. †¦there are objective orientated plots, in which a character finds a way to accomplish an ideal article or situation Plot improvement is a strategy utilized in numerous other activity film trailers as I have taken note. The Die Hard film trailer uncovers a plot where the focal character John McLain is attempting to spare his better half who has been abducted among numerous others in a structure. This plot uncovers examples of rehashed activity. Trailers use plot examples to permit the crowd to anticipate a particular sort of plot, the crowd make their own progressively explicit goals, as the trailer continues uncovering the crowds desires become increasingly exact. Outsiders is an ideal case of a hunt and pulverize plot design that is recognized in the primary scene of the film where the female courageous woman known as Sigourney weaver poses an inquiry and gets a straightforward answer. This modest quantity of exchange clarifies the improvement of plot you can hope to find in the film itself. Simply reveal to me one thing Berk, we’re going out to annihilate them†¦rite, not to contemplate, not to bring back, however to clear them out? †¦That’s the arrangement! In spite of the fact that this discourse alone is unjustified until you see the activity that tails it. This announcement suggests that there is something out there and not of a neighborly sort, Sigourney’s expectations are to go out there and obliterate something. Plainly account in trailers assumes a necessary job in the making of importance in conveying the story plot of the full length film effectively, without uncovering excessively yet making it sufficiently intriguing. The two trailers referenced above use voice over to portray the story data where as my next model utilizes the utilization of bury titles. The bury titles are words on a clear screen or superimposed over pictures, which add to the importance of the plot or story data. Furthermore they are utilized as a progress among existence, the indicative implications of the words are deciphered by social societies who relate the words to the idea of the general public where they live in. The trailer lets the pictures uncover progressively about the style and exchange of the film, while the bury titles imply various implications and illuminates the crowds regarding what's in store in the film. This is an alternate method to advise the crowd regarding the sort of plot improvement they can anticipate. Notwithstanding the story improvement of plots, the center bit of the trailer shows the occasions that characterize activity and experience are the reasons for the postponements of anticipated results. These occasions may cause anticipation, dread, fervor and shock. For instance in the Die hard film trailer the quantity of hindrances John McLain needs to battle through to spare his significant other are only the deferred desires, making anticipation and advancing through to the last peaks of the film. Despite the fact that this genuine film trailers vary somewhat in the way that scenes are shown paving the way to the peak however you need to recall it is just a trailer and its motivation

Memo Case Study Example | Topics and Well Written Essays - 500 words

Reminder - Case Study Example s, the sum won't be remembered for the pay explanation until the money installments are made.Under the collection premise, the $2000 will be remembered for the salary proclamation following the deal, while the money installment will be done on a later date(Master Movers 4). Utilizing the accumulation premise of bookkeeping, the operational expense are recorded on the pay articulations in the period when they happen, which is an alternate period from when the installments are made. In the money premise, the costs are just recorded on the pay articulation after they have been paid out. Ff Master movers, For instance, goes through $2000 on promotion under the money premise, the $2000 will be remembered for the pay proclamation just when at that point money is paid out while under the collection premise, the $2000 will be recorded on the pay explanations when they get the bill, and before the sum is really paid out. The primary explanation the benefits acknowledged in the salary proclamation for the past money related period were lower than anticipated was on the grounds that the records were made in accordance with the money premise of bookkeeping, in this way forgetting about the vast majority of the exchanges. The exchanges remembered for the Master Mover’s record for the most part contain the exchanges that were at that point settled up in real money forgetting about those that were yet to be settled up. On the off chance that all the exchanges did over the money related period were remembered for the records, the benefits would be higher (Master Movers 2). The money premise of bookkeeping is for the most part considered for private ventures and the board of individual accounts where most deal installments and installment of bills are done right away. The accumulation premise can be considered as the best bookkeeping strategy for Master Movers in light of the fact that considering the coordinating guideline of the collection bookkeeping technique; the company’s costs should coordinate with the incomes earned over the equivalent budgetary period. Pay articulations arranged under the gathering bookkeeping strategy incorporate all the incomes earned, and all the costs caused over the

Six Essay Writing Tips to Impress Your Professor

Six Essay Writing Tips to Impress Your Professor So, youre a journalism student and you want to know how to impress your brand new professor. Maybe youve never written journalistically before. Maybe youve been writing essays and stories since you were in high school, but you dont know how to make your mark in college. Believe me, Ive been there. And, let me tell you, it doesnt take much effort to make a good first impression. Why? Because youre reading this article, for one thing. That means you care about your career. You care about making your essays count. And that gives you a distinct edge over the competition. By the way, we have essay helper online. But is it enough? After reading this article, Im going to guess yes. Below are six tips to writing better that many college students forget to use. Master all six, and youll be well on your way to making a positive impression. 1. Do more research than necessary Always, always, always do more research than you have to do. Audience members love statistics and so do your professors. It shows that youre willing to do the work. Gone are the days when journalists had to spend their afternoons in the library to find charts that backed up their findings. Welcome to the new age. Log into a computer, type in a few keywords, and youre ready to go. One thing to remember, though, when youre sifting through hundreds of data options. Use .org or .gov sources whenever possible. There are severe penalties when websites of these domains are inaccurate, and youll be able to stand your ground if a statistic you print is proven wrong. Also, keep track of the bibliography you use and be sure to identify them in your story. 2. Include quotes from higher-ups If youre working on a piece for your professor, try to do more than the average student would do. Instead of interviewing students in the choir program, interview the director. Instead of interviewing an employee at a local store, interview the manager or the owner. The higher up youre willing to go, the more promise you show as a reliable, go-getter type journalist who isnt afraid to ask the right questions from the right people.

An Irrigation Method For Agriculture - 2139 Words

Water is primarily irrigated; irrigated water is needed for growing the crops this planet survives and flourishes off of. There are various methods of irrigation, such as surface irrigation, drip/macro irrigation, sprinkler irrigation, and subsurface irrigation. Surface irrigation involves techniques where water is simply distributed over the soil surface by gravity. It is also the most common form of irrigation throughout the world. Drip irrigation delivers water directly to the root of a plant. This is a very effective method of irrigation because almost no water is lost through runoff or evaporation (Burt,†¦ Hardy, 2000). However, drip irrigation is rarely used by small-scale farmers, who face some of the worst water shortages, because of the high costs of this particular irrigation system (Burt,†¦ Eisenhauer, 1997). The selection of an irrigation method for agriculture is dependent on the type of crop, climate of the area, economics, water quality, energy availability, and multiple other factors (Burt,†¦ Hardy, 2000). The United States exports about one-third of all water it withdrawals in the form of crops and various other goods. Water’s necessity for survival has led to its mismanagement and thus overuse. Societies around the world are finally beginning to realize that water is very limited and must be reserved. The Colorado River used to flow 20 mil ac-ft to the Gulf of California; currently, it only flows around 7 mil ac-ft and no water reaches the gulfShow MoreRelatedSustainable Farming: An Overview. In The Past Decade Or1735 Words   |  7 Pageson the type of farm and the farmer, the sustainable farming practices used vary from farm to farm. Some sustainable farming methods include no-till farming, crop rotation, reduced volume irrigation, mixed crop-livestock farming, and vertical farming. Each method has benefits as well as draw-backs. Therefore, the feasibility of sustainable farming as a global agriculture system varies with which practices of sustainable farming are being discussed. By looking at environmental and economic studiesRead MoreConserving Water For The Future1072 Words   |  5 PagesConserving Water for the Future â€Å"Agriculture must mediate between nature and human community, with ties and obligations in both directions. To farm well requires an elaborate courtesy toward all creatures, animate and inanimate† (Wendell Berry). Farming is a delicate balance between producing the most possible from the land without destroying the land. In order for farming to be sustainable more has to be grown with less. Water conservation can be addressed in developing countries by simplyRead MoreAdvantages And Disadvantages Of Irrigation1033 Words   |  5 Pagesand negative effects of irrigation on crops or plants. Before irrigation, man satisfied his hunger by eating fruits from the forest and drinking water from natural streams. Slowly his demands grew and he felt the need of different types of food. He started cultivating, grew crops and he depended mainly on rainwater to water the crops, but nature did not favour him always. There was a need for irrigation and he started to use water from ponds, streams and rivers for agriculture. The positive effectsRead MoreAgriculture in the Nepalese Economy1588 Words   |  6 PagesAgriculture forms a dominant part of the Nepalese economy. The country has been dependent on agriculture not only as a source of income but also as the main source of food especially in rural areas. It contributes to 38.2 percent of the total GDP as of 2012 and employs around 66 percent of the total population. Historically, majority of the population lived off agriculture and the productivity rate, when compared to other countries, was much higher. 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The term disease is usually used only for ruin of live plants. This paper provides methods used to study of leaf disease detection using image processing. Index Terms— Automation, cellular networks, Internet, irrigation, measurement, imageRead MoreA Research Study On Leaf Disease Detection By Using Image Processing Technique1589 Words   |  7 Pages Abstract - In research of area of agriculture, automatic plant disease recognition is important research topic. It may prove aids in monitoring huge arenas of crops, and thus unsurprisingly detect symptoms of disease as soon as they appear on plant leaves, stem. The term disease is usually used only for ruin of live plants. This research provides different methods used to study of leaf disease detection by using image processing technique. Index Terms— Mobile cellular networks, InternetRead MoreWater Quality Guidelines For Agriculture1331 Words   |  6 Pagessample is deemed appropriate for drinking usage it may not be employed for other usages in industry or agriculture. Food and Agriculture Organization of the United Nations (FAO) has published the water quality guidelines for agriculture. The agriculture sector consumes about 94 percent of total annual water in Iran as the biggest stakeholder (Alizadeh and Keshavarz, 2005). Given the effects of irrigation water on soil and crops, monitoring and assessment of groundwater quality are very important. ThereforeRead MoreTime Efficient And Cost Effective1369 Words   |  6 Pages BE Computer, +9196572078552 AVCOE, Sangamner AVCOE, Sangamner rathodpooj4511@gmail.comradhikapadwal@gmail.com +919112163265 +919766698957 Abstract: Large population of India depends on agriculture field .Agriculture sector is badly affected by environment condition. The solution to this problem is polyhouse farming. Polyhouse is nothing but the greenhouse covered with simple polyethylene sheet .The function of a polyhouse is to create the optimalRead MoreMayan Civilization : Ancient Civilizations1314 Words   |  6 Pagescivilization was an advanced civilization that can be analyzed through its advancement in agriculture. The mayans like many other early civilizations were first hunters and gathers before they resorted to farming as their primary source of food. According, to the Encyclopedia Britannica, the mayan civilization would finally settle down and create their own villages. This would lead to the emergence of agriculture in their civilization. The civilization would cultivate several crops that would help them

Substance Dualism Is The Belief That The Mind And The Body...

Substance dualism is the belief that the mind and the body are separate entities, consequently, an argument for dualism is that i. minds can experience anger, ii. Nothing physical can experience anger and therefore, minds are not physical. In this examination my goal is to show that minds are physical. I will argue against the second premise, showing that the mind is the brain, which is physical. I will do so by referring to the functionalist school of thought and additionally, by examining the functioning of the brain with regard to research on neuroscience. Furthermore, I will exhibit that substance dualist Rene Descartes’ work on non-human animals is inconsistent with research that shows the existence of mental states in non-human animals, thus confirming that minds are physical. Functionalism is the belief that a mental state, such as pain, â€Å"is to have an internal state which does a certain job† (Ravenscroft, 2005, p. 50). For example, the pain that a human bei ng feels and the pain that an octopus feels may have different physical processes within the brain, but the pain is still being felt; in other words, â€Å"to be in (or have) mental state M is to have an internal state which does the ‘M-job’ (Ravenscroft, 2005, p. 51). Any mental state M is defined in terms of inputs, outputs and internal connections, and for example, the pain role’s input may be stepping on a Lego piece, the output may be cursing and finally a possible internal connection, which is the causal linkShow MoreRelatedDualism And Belief That The Mind And Brain Essay1201 Words   |  5 Pagesfor dualism, he states that humans are composed of both an immaterial substance and a physical substance. Moreland notes that there are contrasting differences between the minds and the brains and that they are ultimately separate entities. 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However, unlike other nonconscious objects made of matter, humans have a somewhat unique ability to create abstract opinions and thoughts. At this time we are the only species to have the ability formulate explanations for our own existence. Essentially stating that, we humans have minds . The two general aspects that make up the thing we call human are thought to be a mind and body. The brain and the mind are often mistakenly identified as one inRead MoreGraham On The Mind Body Problem1502 Words   |  7 Pages2015 Paper 2: Graham on the Mind-Body Problem The Mind/Body Problem: Dualism, Physicalism, or Both? In â€Å"The Disordered Mind†, author George Graham claims the mind/body problem to be one of the most famous problems in the history of philosophy. The mind/body problem is â€Å"the question of the place of consciousness and intentionality or of the mind in the physical world† (Graham 76). In other words, are the brain and mind two separate entities, or are they one physical entity? Graham presents two differentRead MoreDescartes Dualism And The Mind Body Theory1322 Words   |  6 PagesDescartes’ Dualism Rene Descartes dualism states that the mind and body are separate entities. The mind is a nonphysical, non-spatial substance; the mind and brain are separate existences, the brain is a part of the physical body and serves as a connection between the body and mind. Dualism is a hot topic of argument on whether the theory holds any validity or if it holds any truth. However, Cartesian dualism is a credible theory and has a lot of support to verify it. One major point in DescartesRead MoreI, Myself, And My Body1222 Words   |  5 Pagesand My Body The mind is about mental processes and thought, while the body is the physical aspects of the brain. For years, philosophers have been perplexed by the mind-body problem. The mind is about mental processes and thought, while the body is the physical aspects of the brain. The mind-body problem discusses the mind and body, along with the relationship between them. Dualists and monists are the two types of people that take a stand on the issue. While Dualism may spilt mind and body, monismRead MoreRealism : Reality And Dualism1340 Words   |  6 PagesTeena Lin PHI 1500 Fall 2017 Final Paper Reality is Dualism There are currently four major theories about the nature of reality and substance— materialism/physicalism, idealism, transcendental idealism, and dualism. Materialism is the theory that there is only the physical and material world. Idealism takes the position that reality is made up of ideas and immaterial. Transcendental idealism holds the idea that our experience of things are shaped by how they appear to us and not by what they areRead MoreDualism And Dualism Between The Mind And Body And Materialistic World Essay946 Words   |  4 PagesBoth monism and dualism, ideas debated amongst philosophers for centuries, involve trying to explain the relation between the mind and body, or if there even is such a correlation. A monist believes that a person is singular in their being. This means that monists do not distinguish the mind from the body, or even reality from the physical world, such as life after death (Schaffer 32). For a monist, reality is confined to the materiali stic world. Oppositely, there is dualism. Though there are manyRead MoreThe Argument of Dualism Essay960 Words   |  4 Pages In my mind, dualism is a more attractive view to take when considering the mind-brain issue. The idea that the mind is a separate entity and that it is independent of the physical body is the central point of dualism. One reason it appeals to me is because of my religion, my Catholic upbringing. Introspection is another good reason why dualism is a little more logical to me than materialism.. It logically explains why the mind and brain are separate. Also, the divisibility argument raisesRead MoreThe Mind Body Problem And Cartesian Dualism1024 Words   |  5 PagesJustin Pannell April 24, 2015 PHI 107 The Mind-Body Problem and Cartesian Dualism In this paper I will argue for Cartesian dualism to be the most plausible solution to the mind-body problem. Cartesian dualism argues that there is a two-way interaction between mental and physical substances. Renee Descartes, the creator of the theory, believed that a man consisted of matter, the physical things that walk and talk etc., and mind, the nonphysical substance (often correlated with the soul) that thinks

Taxation - Asset Theory - Practice and Law

Question: Discuss about the Taxation, Asset Theory, Practice and Law. Answer: Introduction: Capital gain and the capital loss from the sale of asset actually mean the difference between the cost of the assets and the sale price of the assets. If the sale proceeds are higher than cost price of the assets, then it is accounted as capital gain. The capital gain tax is considered as a part of income tax. The capital loss on the other hand cannot be deducted against normal income but can be used as a deduction against capital gains from sale of other capital assets. If the capital loss cannot be adjusted in the same accounting year, then the capital loss can be carried forward to the next year. This carried forward loss can be adjusted against the capital gain of the next year. Most personal assets are exempt from the capital gain tax, car home and furniture. The CGT does not apply for the depreciable assets used for business purpose. Australian resident if holds and property outside Australia then capital gain on the sale of the assets will be taxed in Australia as capital gain tax (Ato, 2016). Selling of home is not covered under capital gain tax. The resident taxpayer residing on the same property can claim tax exemption on the property sold. The resident individual has to dwell on it and he must have to live on that property to be eligible to claim tax exemption on the property. The definition of is dwelling is considered as following; The person and his family live in the property. The personal belongings of the family are there in the property. This should be the address where the mails are delivered. The address of the property should match with the electoral roll. The service connection for phone and gas will also be considered as proof of dwelling. The exemption on the dwelling property to the residents will be allowed in full provided the resident fulfilling the following criteria; The person and the family own the house for the full financial year. The property has not been used by the resident to produce assessable income- the person do not run a business in that property. The land area of the property should be two hectares or less The partial exemption will be allowed on the sale of the property provided the person has fulfilled the following conditions; The person and the family own the house for the part of a financial year. The property has been used to produce assessable income- the person do not run a business in that property. The land area of the property is more than two hectares (Ato, 2016). The sale of real estate and the profit arising out of the sale proceeds can be considered as the capital gain tax for the tax assessment purpose, provided the person has fulfilled the following conditions; When there is change of ownership of the property and there was no contract for that available. The acquiring entity has offered compensation. The acquiring entity becomes owner of the property. The acquiring entity after acquisition enters the property with the power of compulsory acquisition. The acquiring entity if takes possession of the property completely (Ato, 2016). If the property belongs to assesses and it was inherited by him and the property was main residence of the person who left is for the current owner of the property. The current assessee need to keep record of the cost incurred by the assessee during handover of the property. However the record is not required to be kept for the assessee if he; Inherited the dwelling property after 20August 1996 The dwelling property was main residence before inheritance. The property was not to produce income. Selling of shares is treated as other normal capital assets. When shares are sold in the market then the income generated out of the sale proceed is to be treated as capital gain and it becomes subject to capital gain tax (Ato, 2016). The capital gains can be worked out by the help of two methods one is discount method and another is indexation method. To use the indexation benefit the asset has to be acquired before 21 September 1999. Under the indexation method the base cost of the asset acquired can be indexed on the basis of consumer price index (CPI) (ATO, 2016). Indexation factor = CPI for quarter ending 30 September 1999 CPI for quarter in which expenditure was incurred The discount method can also be applied if the property belongs to a trust and to a society or to any person. The capital gain tax will be reduced by 50% under discounted method. The discount method is not applicable to companies. The tax rates in Australia are high and the standard income tax rates is applicable to the individual liable to pay tax under capital gain tax. Here in this case, Fred is a resident who signed a contract to sell his holiday home in the Blue Mountains in August last year. The sale was settled in February this year when Fred received $800,000 from the purchaser. Fred incurred legal fees of $1100 (Inclusive of GST) and real estate agents commission of $9,900 (Inclusive of GST) in relation to the sale. The holiday home in March 1987 for $100,000 and paid $2,000in stamp duty on the transfer and $1000 in legal fees. In January 1990, Fred engaged a builder to build a garage on the property for $20,000. The legal fees of $1100 and $9900 as commission will not be deducted. Sale Proceeds $ 800,000.00 Purchase Price $ 100,000.00 Stamp Duty $ 2,000.00 Legal Fees $ 1,000.00 $ 103,000.00 Improvement Cost $ 20,000.00 Indexing March, 1987 $ 45.30 August, 2015 $ 108.00 January, 1990 $ 56.20 Sale Proceeds $ 800,000.00 Less: Index cost of acquisition $ 245,562.91 Less: Index cost of Improvement $ 38,434.16 Taxable Capital Gain $ 516,002.92 Less: Loss on capital gain $ 10,000.00 Total taxable capital gain $ 506,002.92 Tax on Capital gain Tax on 180000 $ 54,547.00 After 180001 to 516002.92 $ 146,700.87 Tax Payable $ 201,248 Not Using Indexation Tax on 180000 $ 54,547.00 Tax on Rest $ 224,999.55 Total Tax $ 279,546.55 50% Exemption $ 139,773 Fred would do better if he does not do for indexation but discount model of capital gain tax calculation. Fringe Benefits Tax Fringe benefit is a payment to the employee from the employer which shall not be considered as salary or wages. According to the definition of fringe benefit tax rules, it is the benefit provided to the respect of employment. This is an effective means for the calculation of benefit provided to the employee in course of employment. The employee is entitled to receive the salary and the benefit is to be provided to the employee who has died will not be considered as fringe benefit. The term benefit and the fringe benefit has boarder meaning; the benefit includes privileges for the service (Business, 2016). This offers an employee to use a work car for the private purpose. Offering employee a cheap loan The entertainment by way of free tickets to concerts Reimbursement of some of the expenses incurred by an employee, like school fees The benefits provided in respect of the employment will not be considered as the fringe benefit and it would not be taxed. There is specific exemption allowed for the fringe benefits provided to the employees in relation to the employment. The benefits which are provided to the employee are not considered as employment benefits. The benefits will be taxed in the hands of the employee (Ato, 2016). The taxable value of the loan will not be considered as fringe benefit can be reduced in accordance with the income tax rules of Australia. The taxable value of fringe benefit will be reduced to the extent the interest is paid against the loan. If the employee uses the loan for investment in fixed interest bearing instrument, the interest received from the instrument will be reduced by the amount of interest paid by the employee. In this case the employer, Periwinkle provided Emma a car as Emma which she uses for work purposes. Emma's usage however is not restricted to work only. The cost price of the car was $33,000 (including GST). She travelled 10,000 kilometers in and the car expenses incurred of $550 (including GST). Periwinkle provided Emma loan of $500,000 at an interest of 4.45%. Out of that loan amount she $450,000 to purchase a holiday home and rest $50,000 she gave to her husband on interest free to purchase shares. Emma purchased a bathtub from Periwinkle for $1,300. The bathtub costs the company $700 to but sells it to general public for $2,600. These are the three cases which actually important to calculate fringe benefit tax. The first case is however tax exempt as the car was used for official purpose not for the personal purpose. This implies the fact that the car use will not be considered under FBT (Ato, 2016). The second and the third case will attract FBT: 1 Taxable value of the loan fringe benefit FBT Tax 28250 Deduction $500000 @4.45% 22250 FBT Benchmark Interest Rate 5.65% 6000 2 Ignoring interest rate charged on $50000 28250 at 5.65% 3 Suppose Emma had paid interest equal of Market rate FBT Tax $450000 @ 5.65% 25425 4 How much of this interest is allowable as an income tax Taxable Amount more than $50000 2225 5 Subtract amount 23200 (step4) from deductible amount (step3) 6 The taxable value 28250 Step1 minus the result from step5. Less: Interest paid on purchase of Shares 2225 Total Taxable fringe benefit 26025 The taxable fringe benefit for case two would be $26025. As in the case 3 Emma purchased a bathtub manufactured by Periwinkle for $1,300. The bathtub only cost Periwinkle $700 to manufacture and is sold to the general public for $2,600. Therefore the tax amount will be added with another $1300 ($2600-$1300). Total taxable fringe benefit to Emma would be $27325. The fringe benefit tax rate for Ending 31 March 2016 and 31 March 2017 is 49%. Therefore, Emma will have to pay tax on $27325 @ 49%. This tax amount will be added apart from the tax calculation on her salary and other income. This much value of benefit she has enjoyed for her family which was not linked to the job in any way. Therefore, there will be no exemption on offer for Emma (Ato, 2016). References: Ato, 2016. Capital gains tax. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Capital-gains-tax/ [Accessed 13 September 2016]. Ato, 2016. Fringe benefits tax rates and thresholds. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/Rates/FBT/ [Accessed 13 September 2016]. Ato, 2016. Reduction in taxable value where interest would have been deductible to employee. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(fbt)/In-detail/Employers-guide/Loan-and-debt-waiver-fringe-benefits/?page=8#8_8_Reduction_in_taxable_value_where_interest_would_have_been_deductible_to_employee [Accessed 13 September 2016]. Ato, 2016. Selling your home. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/capital-gains-tax/your-home-and-other-real-estate/selling-your-home/ [Accessed 13 September 2016]. Ato, 2016. The discount method of calculating your capital gain. [Online] www.ato.gov.au/General/Capital-gains-tax Available at: https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Calculating-a-capital-gain-or-loss/The-discount-method-of-calculating-your-capital-gain/ [Accessed 13 September 2016]. ATO, 2016. The indexation method of calculating your capital gain. [Online] www.ato.gov.au/General/Capital-gains-tax Available at: https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Calculating-a-capital-gain-or-loss/The-indexation-method-of-calculating-your-capital-gain/ [Accessed 13 September 2016]. Ato, 2016. Timing of a real estate CGT event. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/capital-gains-tax/your-home-and-other-real-estate/timing-of-a-real-estate-cgt-event/ [Accessed 13 September 2016]. Ato, 2016. What is fringe benefits tax? [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/In-detail/Employers-guide/What-is-FBT-/ [Accessed 13 September 2016]. Business, 2016. Fringe Benefits Tax (FBT). [Online] www.business.gov.au Available at: https://www.business.gov.au/info/run/tax/fringe-benefits-tax [Accessed 13 September 2016].