Sunday, December 29, 2019

Essay on A Worn Path - 1470 Words

A Worn Path2 Phoenix Jackson: Mind Over Matter Novelist Eudora Welty is often studied and adored by many readers; her much deserved recognition comes from her brilliant, deeply compassionate, and lively stories and novels (Ford 36). Like many of her stories, Eudora Weltys A Worn Path is set in Mississippi. In A Worn Path, Welty focuses on an old womans journey to Natchez and on the many obstacles that she encounters along the way. Phoenix is going to town to get medication for her beloved grandson. But he trip is difficult because nature and her handicaps are making it hard for her to reach her destination. Nevertheless, the old woman boldly continues along the equally old path, struggling every step of the way. Even†¦show more content†¦She knows that her life is limited and she has no time for obstructions. When she finds herself snagged on a thorn bush, she talks to it as she patiently frees herself. Thorns, you doing your appointed work Never want to let folks pass-no sir (159). As Phoenix wobbles along, she comes across a sitting buzzard and in three simple words she lets him know that he will not dine upon her. Who you watching (160)? She slowly sways past him and continues her journey, while nature carefully plans the next obstacle. Sure enough, as Phoenix stands and ponders, a big black dog creeps up behind her. Old woman, she said to herself, that black dog come up out of the weeds to stall you off (161). She accepts the fact that the black dog is merely following natures orders. Phoenixs old body is not as quick as her wit. When Phoenix is startled by the huge mutt, her mind reacts much faster than her body, causing her to drop into a weed-cushioned trench. The old woman is discovered by a young hunter who quickly snatches her out of the ditch. As they converse, Phoenix cat ches a glimpse of a shiny nickel that drops out of the hunters pouch. Her mind reacts; her face lights up and she claps her hands. Look at that dog! She laughed as if in admiration. He aint scared of nobody. He a big black dog (161). Knowing that her old body needs plenty of time to grab the nickel, she uses her wit to shift the hunters attention toward the fearlessShow MoreRelatedA Worn Path841 Words   |  4 PagesA â€Å"A Worn Path â€Å" ENG 125 Introduction to Literature Instructor: Katie Newbanks 4/25/2011 The Worn Path In the short story, â€Å" A Worn Path â€Å" written by Eudora Welty it can be interpreted that Phoenix Jackson is suffering from dementia or some other form of mental illness, and that her grandson that she so lovingly speaks of has been deceased for some time. The analytical approach that was used to enhanceRead MoreA Worn Path1096 Words   |  5 Pagesreally make a person are the actions we take when we encounter obstacles. Life is an obstacle course in which we have to overcome in our lifetimes. In A Worn Path an older woman by the name of Phoenix Jackson takes a long road full of hardships to achieve a goal, which is to get medicine for her grandson. Not only does Phoenix of A Worn Path represent struggle but how we overcome this struggle to achieve a sense of achievement or a goal. Throughout time, people have been going through life’s obstaclesRead MoreA Worn Path874 Words   |  4 PagesA Worn Path A Worn Path by Eudora Welty is a short story about an elderly women- Phoenix Jackson and who is taking a long journey though the woods into town to acquire medicine for her sick grandson. On her way she encounters many obstacles such as the thorns in which her dress got caught in, barbed wire, a scarecrow, a large dog, a hunter and the lady, which ties her shoes. All of these obstacles among her dementia and hallucinations, which are implied throughout the story, delay her from reachingRead MoreA Worn Path1129 Words   |  5 Pagesrepeats the same journey again. As we read, it appears to be about a long journey the woman has made throughout the entire story, but by carefully examining the theme, it tells us that there is a greater message than just a long trek. In the story A Worn Path by Eudora Welty, an old woman whose human spirit is full of dedication, dignity and high morale overcomes tremendous obstacles of life in the name of love. Phoenix Jackson is the protagonist of the story who is an African- American woman, oldRead More A Worn Path Essay966 Words   |  4 PagesA Worn Path A worn path is a story about a woman named Phoenix Jackson who needs to go a journey to town to get medicine for her sick grandson. It is a trip she has made before many times before (hence the title A worn Path) but there is something special about this trip, something different. In this paper I plan to dwell into the symbolism behind the Legend of the Phoenix and its relationship to her journey in the story. The legend of the Phoenix is about a fabled sacred bird of ancient EgyptiansRead MoreA Worn Path Essay708 Words   |  3 PagesA Worn Path A Worn Path is a frequently studied short story written by Eudora Welty in 1941.This story is structured upon the journey of an old black Negro woman from her home to the city of Natchez to get the medicine for her grandson. The name phoenix Jackson, symbol of life in the face of hardship and death. The name Phoenix comes from an Egyptian bird and symbolize resurrection. This story takes place during Christmas season and the story mainly concern for her grandson representingRead More A Worn Path Essay491 Words   |  2 Pages â€Å"A Worn Path† nbsp;nbsp;nbsp;nbsp;nbsp;â€Å"A Worn Path† is, in my opinion, a very good story. It tells of an old black woman and the struggles she’s had to deal with throughout her life. The author names the woman Phoenix after a mythological bird that died and then came back to life through its ashes which makes it immortal. The author makes the woman â€Å"immortal† because she continues to have something to live for, her grandson, whom she apparently considers her biggest gift. nbsp;nbsp;nbsp;nbsp;nbsp;TheRead More Worn Path Essay685 Words   |  3 PagesWorn Path Knowing secret information can be a very enlightening thing. Knowing information that someone else does not helps make the reader feel more powerful. Such is the case when the reader knows of the mythical Phoenix and then reads â€Å"A Worn Path.† Eudora Welty’s â€Å"A Worn Path,† the story of an elderly grandmother’s journey to the doctor’s office for medication for her grandson, explores allusions to mythology, including the character Phoenix and her journey. â€Å"In an Egyptian taleRead MoreA Worn Path By Eudora Welty Essay1702 Words   |  7 Pages A Worn Path Research Paper The introduction of historical figures, events, and documents sparked in the twentieth century. Documents such as, the Declaration of independence, Bill of Rights, United States Constitution, and the Gettysburg Address are some examples of historical documents. These documents carry such a heavy meaning that the blood and gore that were included are often ignored. Although when the Civil Rights movement is mentioned, there are judgments that are made and accusationsRead MoreThe Quests Of Araby And A Worn Path984 Words   |  4 PagesThe Quests in â€Å"Araby† and â€Å"A Worn Path† Both â€Å"Araby† (1914) by James Joyce, and â€Å"A Worn Path† by Eudora Welty (1941) pursue life through a journey. The protagonists, Phoenix Jackson in â€Å"A Worn Path† and Joyce’s narrator in â€Å"Araby,† embark on an errand out of love. In â€Å"Araby,† Joyce’s narrator develops an infatuation for Mangan’s sister. He laments, â€Å"I had never spoken to her, except for a few casual words, and yet her name was like a summons to all my foolish blood† (Joyce 200). He volunteers to

Saturday, December 21, 2019

Discuss the extent to which economic growth may benefit...

Discuss the extent to which economic growth may benefit the economy. (18) Economics growth is, it the short run an increase in real GDP and in the long run an increase in the productive capacity of an economy (the maximum output that the economy can produce). GDP stands for Gross Domestic Product which is the country’s production of goods and services valued at market price in a given time period. Real GDP is when these figures are corrected for inflation using a base year (The UK uses 2003 as its base year). It can be measured in three different ways; the output measure is the value of the goods and services produced by all sectors of the economy; agriculture, manufacturing, energy, construction, the service sector and government. The†¦show more content†¦It also involves the reduction of poverty. With more of the population having a larger disposable income they will be able to buy more luxury goods and may invest in their own property, either buying a larger one or making improvements to it. There are more goods and services available fo r the population to consume and enjoy and their purchasing of these goods benefits the economy too. For living standards to be maintained GDP must grow at the same rate as population. Another desirable effect of economic growth is increased tax revenue, the government receives more money from tax payers with out having to increase tax rates. If people are earning more, the more money they will pay in tax, the more money companies make the more tax they must pay to the government. The more money the government gains in tax revenue the more they can do to improve the country, they can invest in transport and infrastructure, they can make improvements to health care and they may even need to employ more people further reducing unemployment. Not all aspects of economic growth are positive, for example when an economy is at, or near its full capacity of productivity prices can be driven up causing inflation and the devaluing of their currency, where each unit of currency buys fewer goods and services that it previously could have. It can increase theShow MoreRelatedDiscuss the Extent to Which Economic Growth May Benefit an Economy. (18)794 Words   |  4 PagesDiscuss the extent to which economic growth may benefit an economy. (18) Economic growth is an increase in the output that an economy produces over time, for the minimum of two consecutive quarters. Economic growth can benefit an economy in a number of ways. Firstly, higher average incomes, this allows consumers to enjoy more goods and services and enjoy better standards of living. This in turn could lead to the ‘Trickle Down’ effect, those who are the highest income earners spending their disposableRead MoreFactors That Influence A Nations Willingness Enter Into Trade Agreements1714 Words   |  7 PagesThere are many factors that influence a nation’s willingness to enter into Trade Agreements. Briefly outline the basic models discussed in the readings and class (Heckscher-Ohlin and Ricardo-Viner). Discuss what factors influence domestic trade preferences (Political, Economic, Sociotropic, etc.). According to the article, the hypothesis of Heckscher-Ohlin model or factor endowments is that â€Å"all factors of production within a country are mobile across sectors, that markets are perfectly competitiveRead MoreTo What Extent Do Democracies Affect A Nation s Poverty?1578 Words   |  7 Pages To what extent do democracies affect a nation’s poverty? My question was inspired by the article â€Å" The Life of the Peasants†. This article informs readers how bad the conditions were for peasants and the detrimental impacts that occurred on the peasants. Poverty is a serious topic that needs to be re-evaluated and analyzed some more. â€Å"Globally, about 21,000 people die every day of hunger or hunger-related causes†, according to the United Nations. This is one person every four seconds and unfortunatelyRead MoreThe Limits Of Growth ( Tltg )1558 Words   |  7 PagesIntroduction At the time it was written, The Limits to Growth (TLTG) was groundbreaking in its modeling, analysis and subsequent predictions of future trends. It is a policy paper pushing for sustainable development, coupled with technological modernisation. This essay will examine TLTG through an ecocentric lens. First, this paper will briefly summarise ecocentrism. Second, it will discuss TLTG and its findings in a contemporary context. It will be argued that TLTG ultimately failed in its ambitionRead MoreInternational Trade Agreements And How Governmental Influences Benefited Trade1231 Words   |  5 Pages This paper will discuss the benefits United States (U.S) had by engaging in international trade agreements and how governmental influences benefitted trade. To regulate international trade between nations, international trade agreements exist. These agreements involve regulating imports, exports and international trade of some specialty goods. The United States have been involved in many international trade agreements including free trade agreements. Free trade Agreements (FTA) helps the UnitedRead MoreIs Globalization Good for Workers? Definitions and Evidence from Latin America1118 Words   |  5 Pagesthough globalization has increased average incomes in Latin America, the cases of employment quality still tend to be deteriorating. It is important to note the different dimensions of the effect globalization has caused and mechanisms that either benefit or harm workers in changes found within labour demand and work organizations. Following that, a brief summarization of the statis tical data from the sectorial case study of Chile’s labour impact will be looked at. When drawing a comparison betweenRead MoreWhy Education Is Important For Country Development Through Economic Growth, Social Development And Health Improvement1704 Words   |  7 Pagesreasoning and their life. This essay will discuss that how education is important for country s development through economic growth, social development and health improvement. First of all, the principle objective of education is to expand the economy of an individual and country. A nation must be created in the event that its economy is great. Economy go about as a spine of a country. Just the individuals living the nation can help in development of the economy. The things done by the individualsRead MoreEconomic and Social Groupings Essay1244 Words   |  5 Pagesï » ¿Global social and economic groupings have significant beneficial effects for their members. Discuss the extent to which you agree with this statement (40) It is beneficial to us when assessing said statement to begin by considering the main reasons for the formation of social and economic groupings. First and foremost considering the 4 main types of alliances. Between Free Trade Areas and Customs Unions it is fair to say that the main goal is to restrict imports from non-member countries, inRead MoreGlobalization: Outsourcing and Offshoring Software Creation Essay1208 Words   |  5 Pagesthese changes in terms of employment, income distribution and economic growth? Is the outsourcing of services a different phenomenon than simply importing steel? Economic theory and past history point to the fact the trade provides net economic gains but if it also redistributes wealth, affects worker employment the short run and wages in the long run. It is easy to find literature that tells of the growth of the American economy with the increased use of outsourcing. It is however a differentRead MoreUnderstanding the Function of Markets Through Different Theoretical Perspectives1697 Words   |  7 PagesUnderstanding the Function of Markets Through Different Theoretical Perspectives The aim of this essay is to answer the 2 parts of the provided question. In the first part I will discuss the different markets models and how those different models describe the way markets function. While the second part will discuss how and why markets are limited and failure cases happens. An example case of a market failure is to be provided to assist this part of the discussion, and for this purpose

Friday, December 13, 2019

History of Retail Industry Free Essays

Module 7 Research Paper Table of Contents History of Retail Industry History of Retail Industry Retail history goes back all the way into the 1800s. Granted a retail business now compared to back in the 18th century is night and day. Retail in the 18th century was considered a general store only in populations over 5000 and would consist of items that were necessities. We will write a custom essay sample on History of Retail Industry or any similar topic only for you Order Now Like today, you don’t have multiple retail stores to choose from like Wal-Mart, Target and Kmart. There was one store and that was all shoppers had to buy from. Department stores were gradually introduced which gave customers a chance to choose between brands and products at one location. From JC Penney founded in 1902, to Piggly Wiggly in 1916 who was the first to offer checkout lines and self service. In 1961, Target was founded with Wal-Mart in 1962 and Kohls right behind them in 1963. It wasn’t long and Best Buy, Kmart, TJ Maxx, Costco, and many more retail stores opened their doors to the industry of shopping. It didn’t take long for the retail industry to take off and attract consumers of all kinds with the convenience of shopping and with it ame an experience as well. From department stores to grocery stores they transformed their ways of selling to gives customers not only the products they want but the atmosphere that was appealing. With Wal-Mart opening its doors in 1962 it made the 1960s the revolution in the world of retail. Today, retail industry is booming, yes with the recession it hurt some of the smaller busine sses but for the most part they have stayed afloat. We did lose some big retail businesses in 2008 such as Linens N Things, Mervyns and Circuit City. Consumers are going to continue to spend regardless of the economic state of our country and especially with the online retailing that was introduced in the 1990s. Buying and spending money has been that The History of Retail | |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 1956 Zayre department stores founded 1946 Zero foods founded 1951 Caldor stores founded 1961 Target stores founded 1963 Kohls founded 1962 Wal-Mart stores founded as well as Best Buy 1977 TJ Maxx founded 990 Walmart becomes worlds largest retailer 1995 Amazon. com launched 1974 First use of bar code 1983 Costco Wholesale formed 1999 Kmart celebrates 100th anniversary 2002 Walmart introduces dollar store sections 2008 Linens and THings , Mervyns, Tweeter, and Circuit City files for bankruptcy 2007 CompUSA announces clsoing 2009 Microsoft announces open 1st retail store 1951 Caldor stores founded 1902 JC Penney founded 1915 The Upham’s Corner Market Co founded 1916 Piggly Wiggly grocery store chain founded 1934 Service Merchandise founded 1929 Kresge Company founded |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |    |   |   |   |   |   |   | 1910| 1920| 1930| 1940| 1950| 1960| 1965| 1970| 1980| 1990| 2000| 2010|   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | much easier with the click of a button on your computer, iPhone, or even your tablet. Consumers can be at home, at work, or even in their car and make a purchase with the ease of the fast moving technological innovations that has touched each aspect of the retail value chain. Retail industry has built such a successful business by offering consumers a value-based experience along with convenience and the biggest of all, choice. Corporate Stakeholders The term stakeholder is a person or group that affects and organization’s decisions, policies, and operations. With this being said, the retail industry needs to make stakeholders understand the role in the industry to help protect and improve their reputation as well as build the confidence in consumers. Corporate stakeholders have to be more than a moral responsibility to the company. They need to be a part of much more from how much consumers spend to supporting key policy issues and in the end will change the shareholder value. Social, Economic, and Political Setting The retail industry does a lot for the social and economic setting. Wal-Mart alone does a great deal for the communities where their stores are located. Not only do they provide jobs for around 1. 5 million people, they also have competitive pricing to help local economies. Their competitive pricing brings in more than 312 billion dollars. So not only is Wal-Mart a thriving company they believe in a family work culture as well as supporting their local communities. Many retail stores leave a big footprint in their communities and worldwide. They rally around charities and do their part to put a stamp on the map. On the other hand, most in the retail industry try to keep business and politics separate which seems to be the safest position to take. Some retail businesses like Wal-Mart and Coca Cola are open to their affiliation with the Republican Party and seems to help their image with the traditional consumers but most do not want to take a chance of offending their customer base. Domestic and International Ethics Starbucks who opened their doors in 1971 to forty-one year later they have become a global company with more than 19,000 stores in 60 different countries. They have made the Ethicsphere Institute’s World most Ethical Company List for six straight years. They introduced the Ethical Coffee sourcing program in 2001 to help farms in Central and South America improve their crops while remaining environmentally aware. They helped local nurseries plant over 200,000 seedlings to restore natural forest cover as well as decreasing the use of herbicides and chemical fertilizers with farmers. They also helped train farmers to help reduce the use of carbon by replacing more than 200,000 trees. Ecological and Natural Resources The retail industry has regulations made by the Environmental Protection Agency that they have to comply by to meet regulatory obligations as well as helping reduce environmental impacts such as waste management, product selection and construction of new facilities. Retail businesses may have state regulations to comply by as well as Federal regulations. Many in the retail industry are taking great strides to help impact the environment. There are four areas that highly impact the environment. One is the choice of raw materials for clothing has big impacts on the environment. Cotton is known for its rigorous use of water and pesticides and the so called natural dyes that rely on the harvest of millions of insects to reach the â€Å"natural†color. The second is manufacturing. Textile dyeing and finishing mills can be high producers of water pollution and carbon dioxide emissions and by improving their mills to reduce water, energy and chemical use can really reduce the footprint of their global supply chain. The third is transportation which unfortunately manufacturers and retailers are on other ends of the globe which any mode of transportation sends some sort of pollution into the environment. The last impact is consumer care which many consumers may not even be aware of how a few simple steps can help reduce environmental impacts tremendously. One is washing in cold water and air drying if possible. Dry cleaning is another risk to the environment due to the chemical that is used to clean the clothes called perchloroethylene which has been known to cause many health effects with exposure to this in high levels. So it is not just the retail businesses that can help make changes to better our environment it also falls on the shoulders of designers to use fabrics that don’t require dry cleaning and to the consumers that purchase to make choices that help the environment. Clean by Design launched their program in 2009 to help reduce the environmental impacts by using buying power of multinational corporations by improving processes in the environment to reducing emissions and waste. It is astonishing to see by 2011 that Target, Wal-Mart, Gap, Levis, H;M, Nike and Li ; Fung are all participating in this program and hopefully they corporations will continue to get in board and the list will continue to grow. Social Issues In today’s lively and unstable business world of retail industry they are always faced with social issues such as customer choices, brutal competitors, complex global economy and the use of the internet. Retailers are constantly trying to find new ways to make their business more profitable and ways to get more shoppers through their doors. Retail industry has caught on to engaging with society and the consumers on a personal level. They are adapting and changing to the environment around them and constantly developing new ways to serve their customers with trust and brand loyalty. Just like Timberland Company did in 2008 by making a â€Å"nutrition label† on their shoe box to show the environmental impact it has from beginning to delivery of the shoe. The company did this in hopes of giving consumers the information they need to make environmentally smart decisions on buying. Not only did Timberland Company do this they also comprised their shoe box that is made up of 100 percent recycled post-consumer waste fiber, no chemical glues and only soy-based inks to print labels. Timberland is just one of many retail stores that take a stand on social issues. Target is another big business in the business industry that comes to mind. From opening its doors in 1988, Target has always tried to be a step above in the industry with the competitive edge logos to their reputation for low prices and offering organic foods in their superstores. They always try to maintain their mission statement which reads, â€Å"to make Target your preferred shopping destination in all channels by delivering outstanding value, continuous innovation and exceptional guest experiences by consistently fulfilling our Expect More. Pay Less.  ® brand promise†. They not only cater to the consumers they are extremely involved with schools and the communities that surround them. They are partnered with St. Jude which is a huge plus for them and provide disaster relief and are always raising funds for our country’s children. Another company that has taking great strides to make their place in this economy just as their mission statement says to â€Å"Inspire and nurture the human spirit – one person, one cup, and one neighborhood at a time. Rating of the industry’s overall social responsiveness I believe the retail industry for the most part is trying to take the right steps to make a difference in the economy and help insure the environment is first priority. Over the years we have seen so many big corporations leave footprints in the global economy as well as making the appropriate changes to better the community and environment we live in. References Retail. (2010). Retrieved from http://www. ceres. org/roadmap-assessment/sector-analyses/retail Wal-Mart. (2012, December 9). History timeline. Retrieved from http://corporate. walmart. com/our-story/heritage/history-timeline https://corporate. target. com/about/history/Target-through-the-years (2012, March). In Starbucks Ethical Coffee Sourcing and Farmer Report. Retrieved November 8, 2012, from http://assets. starbucks. com/assets/6e52b26a7602471dbff32c9e66e685e3. pdf Clean by design. (n. d. ). Retrieved from http://www. nrdc. org/international/cleanbydesign The evolution of retailing. (2009, 12). Retrieved from http://www. kpmg. com/CN/en/IssuesAndInsights/ArticlesPublications/Documents/Evolution-retailing-o-200912. pdf Ken, A. (2012, March 31). Wal-mart company. How to cite History of Retail Industry, Essay examples

Thursday, December 5, 2019

Fringe Benefit Tax

Question: Discuss about the basic amenities and facilities that are been provided by an employer to his employee. Answer: Fringe benefit tax refers to the tax amount that has been paid by the employer to the government authorities for the benefits that has been provided by him to him employee in relation to the employment services that has been offered by him. This tax has been levied with an intention to ensure that the employer of a company does not use these measures as a basis of tax evasion. The benefit that has been provided by the employer does not form part of the salaries and wages that has been offered to the employee. These are majorly non cash benefits which are provided to the employee to feel at home. This concept has been introduced with an intention to cover majorly all the basic amenities and facilities that are been provided by an employer to his employee. These benefits can be paid directly as well as indirectly by the employer. In Australia, the fringe benefit tax rate has been kept from higher side i.e. 49%. For every country we have some specified exemptions limit that they need to follow for determining the fringe benefit that is taxable in the hands of the employer. In order to ensure that the benefit provide by the employer to a person is covered under the definition of FBT if the person is being hired by the employer as an employee. Certain common examples of the fringe benefits provided to the employee are as follows: The insurance coverage of the employee has been borne by the employer. Educational assistance has been provided by the employer to the employee. The employer in this case may allow employee to work on flexible hours The office car that has been provided to the employee for the official use has been used by the employee for his personal use. Loan provided to the employee at a rate which is lower than the rate at which the loan is available in the market. In the given case, Periwinkle limited is engaged in carrying out the business of bath tab manufacturing in the country. Emma has been employed is the company is taking care of the outdoor business of the company. Thus as result, she has been provided a car which she is using for carrying out the official business work as well as for personal use. The car was purchased on 1st May 2015 and till March 31, 2016, the car ran for 10,000 Km. The car has been used by her for a period of 335 days between 1st May 2015 to 31st March 2016. Between these periods the car was parked at the airport for 10 days when Emma was out of station during this period. The car for a period of 5 days has under gone repairs. Thus, in short the car was used for 320 days by Emma for both official and personal use. In order to calculate the FBT rate it is important to determine the check whether the expense on which the FBT is required to be paid is inclusive of GST or not. In case the amount is inclusive of GST in that case, the expense amount is grossed up to 2.1463. On the other hand, in case the amount is exclusive of GST then in that case, the expense amount is grossed up to 1.9608. Calculation of FBT on car benefit provided by Periwinkle to Emma In the given case, in order to calculate the FBT liability for Periwinkle limited for the Fringe benefits in the form of car that has been provided to Emma, it is important to calculate the Fringe benefit value on which the liability of FRT taxation would be calculated. The FBT value would be calculated as follows: FBT taxable value = FBT capital value X statutory percentage X (number of days in FBT year the vehicle is available for use)/365 The FBT capital value refers to the capital value on which the FBT taxation is calculated. In the given case, the car has been purchased for $33,000 whereas $550 has been spending on the repairs. Thus in that case, the FBT capital value would be $32450 In order to determine what percentage of the car if being used for personal purposes, a statutory percentage is taken based on the assumptions which have been provided in the act itself. In the given case if the car has been purchased without any existing contract and the car has ran for than 15000 Kms during the period, then in that case, the statutory percentage would be 20%. As calculated above, the car has been used for both personal as well for official purposes in total for 320 days net after considering the time for which has been put on hold while Emma was out of station and the car was on repairs. Considering all these points, the FBT value of the car would be calculated as follows: FBT taxable value = $32450 X 20% X (320/365) = $5690 (rounded off) FBT liability = FBT taxable value X Gross up factor X FBT rate = $5690 X 2.1463 X 49% = $ 5,984 In the given case, the company has given loan to Emma at an interest rate of 4.45%. As per the Australian tax laws, the market interest rate prevailing in 2016 is 5.45%. For the purpose of FBT, if an employer gives loan to the employee at concessional rates that what is prevailing in the market, then in that case, the different in the interest rates will be treated as Fringe benefit and the same would be used for computation of FBT tax liability. Taxable value of loan Fringe tax benefit = $ 5, 00,000 X (5.45 4.45) % X 212/365 = $ 5808 FBT liability = taxable value X FBT rate = $2904 X 49% = $ 1423 Emma has used 10% of the loan amount for purchasing shares. In this case she would be entitled for further deduction on the interest on loan amount used for income generating purposes Hence further deduction of FBT liability (FBT liability X 10%) = $1423 ($1423X 10%) = $ 142 Net FBT liability in case of Loan fringe benefit = $1423- $142 = $ 1280 Purchase of bathtub by Emma at a concessional price Emma has acquired a bath tab from the company at a concessional rate. The tab has a cost price of $1700 and the same is sold in the market at a price of $2600. In this case, the bath tab was sold to Emma for $1300. As per the Australian tax laws, no FBT will be applicable if the employee has been provided with goods that has been manufactured by the company itself and the same has been provided at concessional rates to the employee. Thus in this case, the Bath tab that has been provided to Emma at concessional rates will fall outside the preview of FBT. Case 2 In the given case, Dave is planning to sell all his assets and utilize the entire amount for his retirement. He is planning to get retire in next 1 year. He has already turned 59. He is planning to collect $1 million and rent out a city apartment and deposit certain amount in the superannuation fund for future use. He decided to sale his residence where he was lining from past 30 years. The residence was acquired for $70,000 and he decides to get it auctioned. The house was sold for $850,000. During this action process, Dave forfeited $85,000 amount of one of the desired buyer. He paid $15,000 to the agent for making all the necessary adjustment for the sales process. As per the Australian income tax laws, no capital gain tax is paid by the person on sale of his residence. However, this exemption is applicable on only for the home where you live in. If a person has more than one home, in that case the exemption will be provided for only one home in which the person is living. In the given case, Dave has been living in the house of more than 30 years. While making the sale he has made a profit of $850,000. The amount that Dave has forfeited will be treated as his income. Being this profit is made on sale of his own residence; hence the transaction is not applicable for Capital gain tax. Dave during the year 1985 has purchased a painting of Pro hart. This painting was purchased for $15,000. Dave arranged for an action of the painting in the current year and sold the same for $125,000. As per the Australian tax laws, if a person makes some gain or loss from sale of personal and collectible assets, then the gain so made by them would be taxable in their hands but they would be classified under a separate category. These gains and losses would not be classified with normal capital gain tax and should be taxed separately. The collectable and personal asset in this case includes art work such as drawings, paintings, photographs etc., jewellery, antiques, coins etc. Being these are personal assets thus the same cannot be leased out. In the given case, Dave has sold the painting go for pro hart which he has purchased for $15,000 for $125,000. He has made a gain of $110,000 on sale of the painting. The gain so made on this sale would be taxable in the hands of the assessee but they needs to be classified under a separate head other than from the capital gain head. Dave in the year 2004 has purchased a motor cruiser for $110,000. The cruiser was later on in the current year has been sold for $60,000. As per the Australian tax law provisions, there is no capital gain tax applicable on sale of personal assets such as car, home etc. of an individual. In the given case, being Dave has a motor cruiser which is being used by him for his personal use. In this case, it will be regarded as a personal asset of the individual and thus the same would be exempt from Capital gain tax. In the given case, Dave has incurred a loss of $50,000, being the profit earned for personal asset will not be taxed, in the similar way; any loss incurred on such sale would be set off from any gain. During the year, Dave a taken $70,000 as loan and used the same for purchase of shares. These shares later on in the year were sold for $80,000. Dave paid $5000 as interest on this loan. Further for the transaction in shares, he has paid $750 as brokerage and $250 as stamp duty. If a person is carrying on a business of trading in shares, in that case, the income so arising would be taxable as ordinary income. Otherwise, the income so arising on the sale of shares would be treated as capital gain and would be taxed accordingly. In this case for the purpose of computation of capital gain all the expenses that have been incurred in earning the profit on such sale would be allowed as deduction. However, the interest that the individual has paid on the loan amount that he has utilised for purchasing the shares, would not be allowed as deduction being the same does not have any direct link with generation of income. In this case, Dave made a profit of $9,000 on the transaction. The interest amount of $5,000 would not be allowed as deduction. For the current year Dave made a net capital gain of $119,000 in total ie $110,000 from sale of painting and $9,000 from sale of shares.Dave in the last year has a net capital loss of $10,000 that he has earned on sale of shares. The capital loss so incurred by Dave can be carried forward and will be reduced from the gain made in the current year.Thus, in net Dave has made a capital gain of $109,000 which he can utilize for making further investment in the superannuation fund which he has created for his retirement purposes.ReferencesATO. Particular Amount Sale of shares $80,000 Purchase price -$70,000 Brokerge -$750 Stamp duty -$250 Net profit $9,000 For the current year Dave made a net capital gain of $119,000 in total ie $110,000 from sale of painting and $9,000 from sale of shares. Dave in the last year has a net capital loss of $10,000 that he has earned on sale of shares. The capital loss so incurred by Dave can be carried forward and will be reduced from the gain made in the current year. Thus, in net Dave has made a capital gain of $109,000 which he can utilize for making further investment in the superannuation fund which he has created for his retirement purposes. References ATO. Gov, Statutory formula method for Car FBT taxation, viewed on 1st June 2016, ATO. Gov, FBT Tax rate 2016, viewed on 1st June 2016 ATO. Gov, Collectables and personal use assets, viewed on 1st June 2016.

Thursday, November 28, 2019

The Heavy Bear Who Goes With Me Essays - Alcohol Abuse,

The Heavy Bear Who Goes With Me The Heavy Bear Who Goes With Me Alcohol, probably the oldest drug known, has been used since the earliest of societies for celebration, rituals, and other social situations. In the early 1920's, society viewed alcohol as more of a social problem. The 18th amendment was passed to outlaw the consumption, sale, or trade of alcohol. This action caused much more delinquency, as a result of gangsters, and other organized crimes against the government. Prohibition was abolished with the 21st amendment in 1933. The poem ?The Heavy Bear Who Goes With Me? was written only a few years after prohibition and reflects the true nature of alcoholism. Although alcoholism was still frowned upon in this era, Schwartz uses a bear to expose and reflect the true nature of alcoholism. In the last stanza, ?The secret life of belly and bone? shows that Schwartz feels that alcoholism is still unacceptable behavior. Schwartz uses physical, emotional, and psychological aspects of a bear to explain the nature of alcoholism. Schwartz gives the bear human characteristics that would be true of an alcoholic, ?Clumsy and lumbering here and there? and ?In love with candy, anger, and sleep.? Much like bears, people who are alcoholics, may experience a great deal of difficulty keeping his/her balance or controlling their emotions. Schwartz furthers this metaphor of an alcoholic by showing a physical dependence: ?Trembles and shows the darkness beneath.? Due to withdrawal, an alcoholic may wake up in the morning with tremors and distress that require a drink for relief. The bear is also eager to engulf his physical need as shown in the line, ?A manifold honey to smear on his face.? This strong need for alcohol outweighs what a person knows and understands about the effect on the body. Schwartz conveys to his readers that alcoholism is an inevitable burden. He tells us the bear is ?That inescapable animal walks with me / Moves where I move, distorting my gesture.? It is apparent that Schwartz feels that alcoholis m is a burden. Conflicts with culture may make it difficult for some people to develop their own stable attitudes and moderate patterns of drinking. An alcoholic may feel the drinking is a way to become more sociable or change their mood. The author shows that although the bear appears to be confident, he has many insecurities, ?The strutting show-off is terrified, dressed in his dress-suit.? Schwartz shows an unhealthy connection to drinking, ?A sweetness intimate as the waters clasp.? This line explains the emotional hold alcohol has over the bear. Using the word ?intimate,? he shares with the readers what a very personal issue this is for an alcoholic. When he describes the ?waters clasp,? the reader is able to understand what a strong grasp alcohol has over him. The bear ?Howls in his sleep because of the tightrope? to further explain the emotional pain associated with this illness. Along with physical and emotional duress, the psychology of an alcoholic is a deep, recurring issue. An alcoholic who has sustained from drinking is referred to as a ?recovering alcoholic,? not as a ?cured alcoholic.? The author is unable to freely admit this is a problem for him; he uses the bear as a scapegoat. Schwartz tells us the story of the bear on his back. He leads the readers to believe that if it weren't for the bear that everything would be okay. He states, ?With whom I would walk without him near.? If the author could do this and leave his unbearable problems, he feels it ?would bare my heart and make me clear.? An alcoholic must recognize that he or she is powerless over alcohol, and seek help from a higher power in regaining control of his or her life. Alcoholism is an extremely serious problem it both today as it was yesterday. The poem ?The Heavy Bear Who Goes With Me? was written to expose a serious problem in an era where there was little or no help for this serious illness. The disorder is marked by extreme or compulsive use of alcohol. This horrifying disease strikes millions of Americans, ?The scrimmage of appetite everywhere.? Schwartz complaints of the bear and describes it as

Sunday, November 24, 2019

Succes Story of an Afghan Refugee Essays

Succes Story of an Afghan Refugee Essays Succes Story of an Afghan Refugee Essay Succes Story of an Afghan Refugee Essay M. Vaqar Ali December 28, 2011 Success story of Yasmin (An Afghan refugee) Yasmin aged 20 has been working with Hashoo Foundation since September 2010. Presently she teaches English Language to the Afghan Refugees, a project of Hashoo Foundation funded by the People of America through BPRM. She is one of the fortunate refugees who managed to escape from the terrorism-plagued country of Afghanistan, along with family at the age of five. It has been the helping hand of Hashoo Foundation that supported her education from grade 5 to A-levels. Most of the refugees, she teaches find her very close and feel at home with her which makes it easier for her to get their attention in the classroom. Moreover, the linguistic commonality of Persian and Dari helps the learners to overcome the difficulties of the target language as a second Language. She and her family are well respected by all sections of the community which helps her when she looks to encourage the community to take a more active role in the learning of the learners. Prior to becoming a Language instructor, Yasmin completed her formal education with the moral support of her family, the financial support of Hashoo Foundation and above all her keen interest and iron will to receive higher education, to become a doctor. Her devotion to studies has been worth mentioning since her childhood, when she managed to cope with up-hill tasks of new education system of Pakistani society the linguistic hurdles and the financial constraints. After observing personally, the worst situation of deprivation of Afghani people within her homeland and de0lorable condition in Pakistan, Yasmin became concerned and decided to help her community. She could feel the intensity of the pangs of her people, for being victimized of the onset of the Afghan was and it aftermath. It is experienced fact that Afghan refugees had teaming number of problems to get them settled in Pakistan with all Legalities. Moreover, at the top of the list has been the education, for it is the only tool to lesson their p0ain and drive their attention to the constructive direction instead of a revengeful weapon bearer fighter. Her timely decision to receive education, as much as possible, along with the domestic and social responsibilities proved that Skill Development and positive personality grooming could produce positive characters for society. Hashoo Foundation played a vital role in this regard by providing personal attention and led the Afghan Community to be constructive for themselves and for their community. Yasmin has been instrumental in helping her community; deciphers the imperatives of the time and society and guided a great number of her community members to get their hands skillful in order to design their fortune with their own hands. Her efforts have been productively ensuring rapid increase in handsome number of the English Language learner. She also is putting her oil-burnt efforts to bridge up the linguistic competency with their skill development. She tries hard to provide them the Language lessons that could be supportive in their technical domain Yasmin believes: I hope we will be able to achieve the target of economic development through skill, and English Language learning would play a key role in this regard. Yasmin is in awe of the passion of Hashoo Foundation for humanitarian activities especially for Afghan refugees: I and my community is thankful to HF for its g generous support to rebuild ourselves, by providing skillful training into different trades, and for the special arrangement of English Language learning classes. However, there is still much more ahead of us.

Thursday, November 21, 2019

Early childhood education and communication Essay

Early childhood education and communication - Essay Example Communication starts at the time of birth and it ends only at the time of death. In education, teacher student communication is extremely important especially in early childhood education. A teacher with who has immense knowledge and academic credentials may not succeed in his profession if he has poor communication skills. Whatever the knowledge a teacher possesses, should be transferred to the students for the effective learning of students and communication is the only channel which is helping the teachers in doing so. â€Å"Learning is a process of information transfer and reception†(Information and communication Technologies in teacher education, 2002, p.18). Early childhood (from 0 to 5 years) is a period in which rapid child development happens. People often say that whatever the practices or knowledge learned during this period will remain in the minds of the child till the end of his life. Children during their early childhood spend majority of their time in schools. Since most of the current parents are working professionals, current children are getting less knowledge from their parents and school is the place from where they expect new information and knowledge. In short, elementary school teachers have huge responsibilities in shaping the future generation in the right direction. I do believe that elementary school teachers should have good communication skills in order to transfer their knowledge to the children. Importance of communication in teaching elementary school children Elementary school education requires the combined effort of teachers, parents and the caregivers. Children during their early childhood may not know the importance of education and teachers have the responsibility of informing the parents about the progress of the children in the classroom. â€Å"One way a preschool educator can communicate with parents is through a classroom newsletter. While a weekly newsletter is ideal, a biweekly or monthly newsletter is more realistic and easier for to accomplish† (Stewart, 2008) Newsletters can be used effectively by the preschool teachers to communicate properly with the parents of the children. These newsletters should contain enough information about the progress of the child in the classroom. Moreover it should contain details of home works children needs to be done with the help of their parents. The involvement of parents in the study of their children is the most i mportant thins thing in preschool education and for that purpose preschool teachers should communicate properly with the parents. Such preschool teacher parent communication will make the parents aware of the importance of works done in the classroom. Apart from new letters, periodical parent-teacher conferences are necessary to assess the progress of the children. In this conference, the teacher should provide the in depth details about the progress of the children to the parents. Newsletters cannot reflect the exact details about the progress of the children whereas face to face meetings between the teacher and the parents are necessary for the comprehensive discussion about the progress of the children. Teachers with poor communication skills may not arrange such conferences frequently and parents may not get enough information about their child’s progress. On the other hand, teachers with good communication skills will always arrange bimonthly or quarterly parent-teacher conferences to discuss the progress of the children. A parent teacher conference is a great way for parents and early childhood educators to get together to discuss the child in depth. One can listen to the parents as they voice their concerns about certain areas of their child’