Occult and Supernatural Elements in Macbeth - 1402 Words

Although Macbeth is not classed as being a supernatural play or a play of the occult, there are some elements in the play that Shakespeare uses to effect. It is necessary however, to define what is meant by the terms ‘occult’ and ‘supernatural’: the term ‘occult’ is defined as being ‘supernatural beliefs, practises or phenomenon’ and the term ‘supernatural’ is defined as being ‘attributed to some force beyond scientific understanding or the laws of nature’; both these terms can be associated with gothic writing. Gothic writing usually involves elements that invoke a feeling of fear, repulsion and abhorrence from its readers or audience. Writers use imagery of the supernatural to achieve this effect, for example in Shelley’s Frankenstein†¦show more content†¦This dagger represents the point of no return for Macbeth: he can continue to follow the path and kill the King or he can turn away fro m it all. When the play is being performed, stagecraft plays an important role in making the appearance of the dagger as dramatic as possible for the audience. In Roman Polanski’s 1971 film of Macbeth the camera shows Macbeth’s point of view with a glowing dagger in front of him, then cuts to a side view showing Macbeth facing empty space. Shakespeare intended for the appearance of the dagger to be visually dramatic and so stagecraft is important when invoking emotions from the audience associated with this supernatural image. Similarly to the dagger, Macbeth imagines the ghost of Banquo appearing at a banquet in Act III Scene 4. At first Macbeth believes that the ghost is real and that others are able to see it, as Shakespeare writes: â€Å"Which of you have done this?† ... ... â€Å"Thou canst not say I did it; never shake thy gory locks at me.† Macbeth suspects that someone has staged the appearance of the ghost of Banquo but then he addresses the ghost himself by denying his guilt – â€Å"Thou canst not say I did it†. The ghost of Banquo is seen as a symbol of Macbeth’s guilt: he feels guilty that he had his companion killed, albeit not done by his own hand, and so he imagines the ghost of Banquo as his conscience isShow MoreRelatedThe Use of Mood in Macbeth1161 Words   |  5 PagesThe Use of Mood in Macbeth Noah Webster, author of Websters Dictionary, defines mood as the temporary state of the mind in regard to passion or feeling and a morbid or fantastic state of mind. E. L. Thorndike and Clarence L. Barnhart, authors of Scott, Foresman Advanced Dictionary, define mood as the overall atmosphere or prevailing emotional aura of a work. Shakespeares Macbeth, especially the pivotal and ominous second act, exemplifies both denotations of mood. The act has an overallRead MoreSupernatural Soliciting Within Shakespeare s Macbeth1728 Words   |  7 PagesJulia Sawicka Ms. Paolone ENG3U1d Monday, November 6th, 2017 Supernatural Soliciting within Shakespeare s Macbeth Shakespeare’s Macbeth is broadly known as a cursed play by a myriad of individuals globally. Given its appalling history of death and disorder, as well as the supernatural elements present within the play, many have come to the latter conclusion. To add, Macbeth is also a tragedy, adding more malediction to the already allegedly accursed play. To create such a tragic, ill-fatedRead MoreSupernatural Influence Of The Witches1756 Words   |  8 PagesSupernatural Influence of the Witches in Macbeth To the modern reader, it may seem laughable to think that the witches in Macbeth are truly supernatural. In this era of skepticism and scientific thinking, superstition is typically relegated to children’s stories and fantasy novels. Today’s just-the-facts mentality makes it difficult for audiences to suspend disbelief as to the nature of the witches. However, it is vital to consider the time period in which the text was written as the prevailingRead MoreHow Does Shakespeare Create an Atmosphere of Evil in Act 4, Sc. 1?1058 Words   |  5 Pagescauldron. ThunderÂ…. The site is instantaneously evident to the audience as the curtains are opened, so even before any action takes place the public can sense the mood the scene is to portray. As the witches brew their charm to bring disgrace to Macbeth we come across numerous suggestions of evil and mystery. br brTheir chanting, Double, double, toil and trouble: Fire burn and cauldron bubble is rhythmic and has an almost a n hypnotic quality to it, even so that it is still one of the most famousRead More The Influences of C.G. Jung Essay2026 Words   |  9 PagesThe Influences of C.G. Jung      Ã‚  Ã‚  Ã‚   Carl Gustav Jung was influenced by literature, symbolism, religion, and the occult From a very young age. Jungs influencs remained with him as he became a doctor of medicine and a psychological theorist. The philosophical, the supernatural, the symbolic, the religious, and the occult all influenced Jungs area of psychological expertise, making Jungs psychology not only unique to Jung, but also pioneering in the field of general psychoanalysis.    Read MoreEssay on Motivations for Faustuss Rebellion1485 Words   |  6 Pageswho sold his soul to the Devil, and who became identified with a necromancer of the sixteenth century. Written in a time of religious uncertainty and social upheaval, the tale of Doctor Faustus explores the elements involved when a rebellion is made on an individual basis, but with supernatural means and disastrous consequences. The Medieval times were over and the Renaissance was emerging. However, influences of both can be found in the play and are reflected in Faustuss circumstances as a man

The Choice Of Assisted Suicide - 1314 Words

ed. For the immense number of ill patients, the solution to their suffering is predominately quality sedative care, of which I ardently encourage. Though there are ill patients who seek sedative care, there is a significant amount of terminally ill patients for whom palliative care is not the solution and who suffer tremendously until they die. These are the type of patients who wish to end their suffering by making the decision to end their lives with the assistance of doctors. This also allows them to end their lives with dignity, and place of their choice. The only way to prevent suffering of this amount is to revise the law so patients are allowed to lawfully receive assistance to peacefully pass away. The acceptability to†¦show more content†¦Though the minimum age is 18, the average age of female patients to whom PAS was administered was 65 years old; for men, the average age was 62. For both men and women PAS was most frequently performed in the age-categories of 60-69 years and 70-79 years, and the demographics of those who choose to administer assisted suicide is discretely towards those who are elderly. With this, those who choose to end their life with dignity have lived long enough to make such a decision. In places where assisted suicide is legal there is no evidence that the law is being abused, impotent populations are being targeted, or that the patients are being constrained by physicians and or their family members to choose this action. The right to die and to decide when life is no longer worth living for is essential for human freedom, autarchy, and personal sovereignty. Neither the government nor religious establishment should foist their own notions of ethics upon individuals who are not harming others. A ban on physician assistance to suicide as applied to suit terminally ill patients who wish to avoid the unendurable pain, substantially interferes with one’s protected liberty interest and cannot be sustained. Envision yourself facing endless suffering and excruciating pain but can do nothing about it. One becomes desperate to find solutions to end their agony but chooses not to ask beloved ones due to the trouble it couldShow MoreRelatedThe Choice Of Physician Assisted Suicide1441 Words   |  6 Pagesof Physician-Assisted Suicide Imagine sitting in the doctor’s office waiting to hear the results of a recent test that was done. The doctor comes into the room and breaks the news that you have a debilitating illness that will continue to progress quickly, eventually leaving you in a vegetative state. Knowing that there is no cure, and not many options for treatment, what would be the next step to consider? If you had the option to die, would you take it? Physician-assisted suicide remains a controversialRead MoreAssisted Suicide Should Be a Choice Essay930 Words   |  4 Pagesillness should get the option of assisted suicide. Millions of innocent people suffer every day from physical pain such as heart failure, chronic lung problems, kidney disease, AIDS, cancer and other serious fatal problems [Hospice Report Card]. When a person with a near death illness knows when their life is over they will no longer enjoy the simple things in their life and the slightest trickle of sweat will send them to there knees in excruciating pain. Assisted suicide is legal in Oregon, WashingtonRead MorePhysician Assisted Suicide As An Individual Choice1819 Words   |  8 Pagesongoing pain and agony through physician assisted suicide? Physician-Assisted Suicide (PAS) is highly discussed topic because it brings about several moral and ethical questions such as who is the true leader of our lives. Is suicide an individual choice and should the highest priority to humans be alleviating pain or do we suffer for a purpose? Is suicide a purely individual choice? Having examined and even experience the effects of physician assisted suicide, I promote and fully support its legalityRead MoreEuthanasia And Assisted Suicide : A Patient s Choice1742 Words   |  7 Pages Euthanasia and Assisted Suicide: A patient s choice in their type of death. When a patient is terminally ill or is experiencing extreme pain, often Euthanasia or Assisted Suicide can both be plausible options to end any suffering. Euthanasia is currently legalized in seven countries and parts of the United States (New Health Guide). This number is not likely to increase soon because of the high controversy, which is due to the very serious topic of this matter: a person s life. The generalRead MoreAssisted Suicide : Pro Choice Or Anti Life?1130 Words   |  5 PagesPhysician assisted suicide is a topic that promotes debates from all sides. At the core of the physician assisted suicide debate is the idea that people should have the right to commit suicide if they choose to. There are those who feel human beings should have complete control over what happens to their bodies. Then there are those who feel we should strive to save life at all costs. When you add in the idea of a physician who has sworn to do no harm helping a person to end their life, the deba teRead MorePhysician Assisted Suicide Should Be The Choice Of The Patient2697 Words   |  11 PagesAbstract Physician assisted suicide is the process of ending one’s life with the administration of lethal injection with the assistance of a physician. Throughout the years, euthanasia has become a controversial topic, determining whether not it is ethical for a doctor to end a patient’s life. On one side of the argument, the negative term suicide creates this illusion of sin and many citizens believe that the task of ending one’s life should not be placed in the hands of a doctor. Doctors have aRead MoreUtilitarian And Virtue Ethics Of Physician Assisted Suicide1314 Words   |  6 PagesPhysician Assisted Suicide Physician assisted suicide or PAS is a controversial topic in the world today. But the important question is, should physician assisted suicides be allowed in cases such as: the patient’s suffering is far too great and there is no chance of them getting better? This is a highly debated issue, that has activist groups on both sides fighting for what they think is the right thing to do. Physician assisted suicides can stop the excruciating pain a patient is in, especiallyRead MorePros And Cons Of Assisted Suicide1609 Words   |  7 PagesAssisted Suicide Assisted suicide is when you give someone else permission like a physician, to kill you. Assisted suicide is legal in at least six states (Tolle, 1996) and there is lots of people who wanted to die because the disease they might have at the moment is just too much for them. If a patient that wanted to die the they would either talk to a physician or their doctor and give the doctor permission to just kill the patient. Assisted suicide can only happen when your medication is notRead MoreRichard Doerflinger s Argument Against Physician Assisted Suicide1465 Words   |  6 Pagesauthor and is against physician-assisted suicide. In his article he starts by saying that killing an innocent person is against the Jewish and Christian worldviews. He argues that those in favor of assisted suicide put less, if no, value on human life. He quoted an advocate of assisted suicide, Attorney Robert Risley, who stated that a life of suffering â€Å"racked with pain,† is â€Å"not the kind of l ife we cherish.† Roerflinger says that advocates argue for a pro-choice look at the issue instead of whatRead MoreShould Physician Assisted Suicide Be Legal?847 Words   |  4 PagesShould-Physician Assisted Suicide Be Legal In Every State When it comes to the topic of, should physician-assisted suicide be legal in every state, most of us will readily agree that it should be up to a terminally ill person to make that decision. Whereas some are convinced that it is inhumane, others maintain that it is a person’s decision to end their own life. I agree that physician-assisted suicide should be legal in every state because in most cases, people that are terminally ill should have

John Bowlbys Path to Developing the Attachment Theory Essay

What makes a human feel lost when away from their caretaker when they’re child? There are many different theories on this subject, but a well-known theory is the Attachment Theory written by John Bowlby in the mid-twentieth century. John Bowlby born on February 26, 1907, was a twentieth century psychologist who contributed too many modern day psychoanalytic theories. At a young age he hardly saw his mother due to the fact that she believed, like many other mothers at that time, affection and attention would lead to spoiling of the child. So he developed a deep attachment to his nanny since he never saw his mom. He suffered a loss when she left when he was four. Born in London, he grew raised in an upper-class family who sent him off to†¦show more content†¦He also developed an evolutionary theory called the theory of attachment. His main point of this was that children come are born biologically pre-programmed to form attachments with others, because it will help them survive. Meaning that attachment behaviors are instinctive. He was very influenced by ethological theories. He also proposed that the fear of strangers represents an important survival mechanism, built by nature. Shown how babies display certain behaviors which help to ensure that they are close in proximity and contact to their mothers (ex: crying, smiling, and crawling). From these thoughts Bowlby hypothesized that both infants and mothers have evolved a biological need to stay in contact with each other. Another main point of his career is that there can be long term consequences of maternal deprivation. Some of the consequences in delinquency, reduced intelligence, increased aggression, depression, and affectionless psychopathy. Affectionless psychopathy is the inability to show concern for others. In 1944 he did a study in maternal deprivation to see if it could lead to juvenile delinquency, emotional difficulties, and antisocial behavior. His studies showed that more than ha lf of the juvenile thieves had been separated from their mothers during their first five years. He then concluded thatShow MoreRelatedAttachment And Loss Volume 11020 Words   |  5 PagesAttachment and Loss Volume 1 - Attachment John Bowlby, Pimlico, 1997 Attachment and Loss Volume 1 is part of a trilogy by John Bowlby (1907-1990) on seeking a theoretical formulation to attachment behaviour to explain the nature of the bonds between a child and its mother. John Bowlby sets out to â€Å"discuss the theoretical implications of some observations of how young children respond to temporary loss of mother†. He recognised that he would need to develop a theory of behaviour control using a scientificRead MoreDifferent Theories Of Development Throughout The Lifespan And Challenges Of The Characters Within The Movie, There Will Be Essay1826 Words   |  8 Pagesdifferent themes and theories of development throughout the lifespan and challenges of the characters within the movie â€Å"There Will Be Blood†. Although maturation was the theme held by many theorists in the past as the reason for development, modern developmentalist continue to study the development even though it confronts other significant themes. However, theories of development have varied over time as well as the approach taken by each of the developmental theorist. These theories have two functionsRead MoreThe Effects Of Parental Incarceration On Children3942 Word s   |  16 Pagesthat prison places on the martial relationship, it also has negative effects on parenting efficacy and child development. Based on qualitative and cross-sectional quantitative studies incarceration weakens parent-child bonds, leading to insecure attachment, diminished cognitive abilities, and weak relationships with peers. (Parke, R D, Clarke-Stewart). In an attempt to strengthen the bonds between child and the incarcerated parent I have developed several intervention programs designed to deal directly

Uncle Toms Cabin Criticism - 1016 Words

Harriet Beecher Stowe tells stories of different slaveholders apathetic, abusive, and hypocritical actions towards various slaves in her beautifully written novel, Uncle Tom’s Cabin, during the 19th century in order to help convey the true evil behind slavery- no matter the circumstance. The author allows readers to view slavery from seemingly safe environments to hostile settings, and continually shows the bad in every situation. The reality of slavery is shown to anyone willing to read this novel, and Harriet Beecher Stowe does a good job of combining various stories that tie together in order to complete her goal. The friendliest of environments in the south proved to be apathetic in situations when it came to a slave owners and†¦show more content†¦Harriet Beecher Stowe gives readers insight on situations where masters went unpunished when they physically and mentally abused their slaves. One example of how this trauma was present in the novel was when Prue, slave to Augustine St.’s neighbor, explains her past experience with a slave owner that caused her to lose faith in the Lord and become an alcoholic. When Uncle Tom, the main character, seeks to install faith within Prue and attempt to end her terrible drinking habits, Prue informs him that drinking is her way to the cope with the horrors she has been through. She was physically abused by a former master to breed children that would be sold at the market. (pg. 129) After one of her births, she fell ill while caring for the master’s wife, and Prue was no longer able to provide milk to her newborn. Without any sympat hy towards Prue, her master did not give her milk to feed the child, and he forced her to allow the child to die. The poor woman describes how she had to hear the cries of the child and watch the child become nothing but skin and bones until the child took its last breath. She explains how she couldn’t stop hearing the cries of the baby, even after the baby had passed away. She resorted to drinking in order to drown out of the cries of the child, and lost faith in the Lord. Prue claims that if there was a Heaven, that it would probably be filled with whites, and she would rather go to hell, for theShow MoreRelatedSource Evaluation of Uncle Toms Cabin, by Harriet Beecher Stowe1263 Words   |  6 Pagesreaders? It could be the criticism surrounding the novel? Whatever the criterion for a good novel is Uncle Tom’s Cabin by Harriet Beecher Stowe may well be one of the critical controversial novel of its time. Regarding Uncle Tom’s Cabin, I collected sources about the critical controversy about the novel. In my findings, there is Norton Critical Edition, A Routledge Literary Sourcebook on the novel, Uncle Tom’s Cabin by Harriet B. Stowe, lastly â€Å"The Little Cabin of Uncle Tom† by Egbert Oliver. I classifiedRead MoreUncle Toms Cabin, by Harriet Beecher Stowe1144 Words   |  5 PagesUncle Tom’s Cabin has been explained as being a history of harmful acts towards Blacks in America for a period of a hundred and thirty years (Stowe, â€Å"Nineteenth†). 51).The book Uncle Tom’s Cabin was one of History’s favorite books (Stowe, â€Å"Nineteenth† 1). It talks about how Tom would do anything for the white man (Stowe, Uncle 1). The southerners did not give Harriet Beecher Stowe and credit for writing the book (Piacentino 1). Uncle Tom showed a lot of Christianity in this book, but the masterRead MoreAnalysis of Uncle Toms Cabin, by Harriet Beecher Stowe Essays791 Words   |  4 PagesAnalysis of Uncle Toms Cabin by Harriet Beecher Stowe Uncle Tom’s Cabin, by Harriet Beecher Stowe, is arguably the most influential novel in American History. Stowe’s sentimental writing style seized the imagination of her readers and Uncle Tom’s Cabin became the standard of the abolition movement. Uncle Tom, one of the protagonists, spreads Christianity and dies for his faith, like Christ. By equating Uncle Tom with Jesus Christ, Harriet Beecher Stowe deliberately provokes her audience to socialRead MoreEssay on Modern Criticism of Stowe’s Uncle Tom’s Cabin1403 Words   |  6 PagesModern Criticism of Stowe’s Uncle Tom’s Cabin It is extremely difficult for the modern reader to understand and appreciate Uncle Tom’s Cabin because Harriet Beecher Stowe was writing for an audience very different from us. We don’t share the cultural values and myths of Stowe’s time, so her novel doesn’t affect us the way it affected its original readers. For this reason, Uncle Tom’s Cabin has been heavily scrutinized by the modern critic. However, the aspects of the novel that are criticizedRead MoreUncle Toms Cabin1320 Words   |  6 PagesIn the year 1852, nine short years before the civil war began in 1861, Harriet Stowe published arguably the most influential, groundbreaking, and controversial books in American history, Uncle Tom’s Cabin. The novel drew widespread criticism for the depiction of African Americans and slaves in a time when the United States of America was teetering on civil unrest due to the strength of the opposing views between the North and the South. The rapid e xpansion and growth the United States throughoutRead MoreEssay about The Publication of Uncle Tom’s Cabin4044 Words   |  17 PagesThe Publication of Uncle Tom’s Cabin Harriet Beecher Stowe’s novel, Uncle Tom’s Cabin, has been widely identified as the most influential American novel in the country’s history. Books have, of course, always had the power to bring about great social change, and the widespread distribution of Uncle Tom’s Cabin gave a vivid image of Southern life, particularly the mistreatment of slaves, to the entire country. While slavery was previously an issue between slaveholders and abolitionistsRead MoreDeconstruction of the Theory of White Supremacy in Uncle Toms Cabin1104 Words   |  5 PagesDeconstruction of the Theory of White Supremacy in Uncle Toms Cabin In the novel, Uncle Tom’s Cabin, Harriet Beecher Stowe unmasks the unjust and unfair treatment of blacks by whites during the time in which she lived. Stowe goes on to criticize American slave owners for their irrational justifications of slavery. They use racial superiority and sub-human categorization of blacks as means of justifying slavery. She deconstructs the theory of white supremacy in her emotional and thoughtRead MoreHarriet Beecher Stowe And Sojourner Truth1297 Words   |  6 Pagesminds of Americans, by producing a controversial text named, Uncle Tom’s Cabin. Uncle Tom’s Cabin was her very own insight on the infamous dark and immoral topic, of which the country as a whole had once had once gone through. While reading Uncle Tom’s Cabin It is indeed very easy to view Harriet Beecher Stowe’s novel as if it is promoting racial stereotypes, rather than challenging them. As seen in chapter 1 of Uncle Tom’s Cabin, slavery seems to be glorified amongst the slave owner, and theRead MoreHarriet Beecher Stowe : An Abolitionist1645 Words   |  7 Pageswill not be silent. Shortly thereafter, in June 1851, when she was 40, the first installment of Uncle Tom Cabin was published in the National Era. She originally used the subtitle The Man Who was one thing, but soon changed to life among the lowly. Quotas were published weekly from June 5, 1851, to April 1, 1852. For the newspaper serialization of his novel, Stowe was paid only $ 400. Uncle Tom s Cabin was published in book form 20 March 1852, by John P. Jewett with an initial print run of 5,000Read MoreHarriet Beecher Stowe And Sojourner Truth1439 Words   |  6 Pagesminds of Americans, by producing a controversial tex t named, Uncle Tom’s Cabin. Uncle Tom’s Cabin was her very own insight on the infamous dark and immoral topic, of which the country as a whole had once had once gone through. While reading Uncle Tom’s Cabin It is indeed very easy to view Harriet Beecher Stowe’s novel as if it is promoting racial stereotypes, rather than challenging them. As seen in chapter 1 of Uncle Tom’s Cabin, slavery seems to be glorified amongst the slave owner, and the

Taxation of Dividend - Interest - and Capital Gain

Question: Discuss about the Taxation of Dividend, Interest, and Capital Gain. Answer: Introduction: The business conducted by the taxpayer is of providing lessons in dancing. For this, the taxpayer received the fees in advance and encouraged students for providing advance fees by providing discounts. The taxpayer created a suspense account to include the fees that are prepaid and named the account as Unearned deposit- untaught lessons account. The proportionate fees for which tuition has been provided is transferred from the suspense account and is recognized as income. The prepaid fees were received on the condition that the taxpayer will not refund the fees but generally, the fees are refunded for students that do not complete the lessons (Burkhauser et al., 2012). The advance fees were not recognized as income by the taxpayer until the dancing lessons are provided. The assessable income of the taxpayer did not include the advance fees but only the fees of students to whom the dancing lessons has been provided. The tax authority however included the advance fees received in asses sable income for determining the tax liability. The issue before the court is to determine whether the advance fees received by the taxpayer should be included in assessable income in the year the service is provided or in the year, the fees are received in advance (Burkhauser et al., 2015). In this case, the court held that the fees that are received in advance should be included in the assessable income of the taxpayer in the year the actual dancing lessons are provided. The judgment also referred to the general rule that advance fees received for the services that has not been provided should be treated as advance and not as an income (Atkinson Leigh, 2013). There advance fees received was not to be refunded as per agreement but in practice, taxpayer refunded the fees of students that did not complete the lessons. Therefore, the court held that, as there is a possibility that the taxpayer might have to refund the fees so the prepaid fees should not be included in the assessable income of the taxpayer (Markle, 2015). The incomes that are derived during the year are treated as assessable income by the taxpayer as per section 6-5 of the ITA Act 1997. The income derived is explained in the section 6-5(4) of the act and it states that it is to be taken as income derived if the income is received by someone on behalf of the taxpayer or directly by the taxpayer (Mares Queralt, 2015). The receipt method and the earning method are two most popular methods of recognizing income for the purpose of tax. The method that will reflect the income of the taxpayer in the most correct manner is considered as the appropriate method for recognizing income. The Para 19 and Para 20 of Taxation ruling 98/1 provides the general rule of recognizing the income. According to the Para, 19-receipt method is appropriate for income that are derived from non-business activity, investments and income derived by employee (Greenville et al., 2013). According to Para 20 of the ruling for income derived from business of trading and manufacturing the earning method is the most appropriate. The RIP Pty Ltd made a profit of $2.45 million by proving funeral and associated services during the income year 30 June 2016. The company collects the fees from customers under different options. It collected fees directly from customers after providing services by issuing a net 30 days invoice. The company also issued a net 30 days invoice and received fees from the external insurance companies (Tiley Loutzenhiser, 2012). The company also received fees from RIP Finance, which carried on the business of providing credit on installments. The company also conducted a scheme of easy future plan and received fees in advance as installments. The earning method best reflects the income derived by the business so according to this method the RIP Pty Ltd should recognize income as the service is provided. Therefore, company should not wait for the actual receipt income but should recognize the revenues when the 30 days invoice is raised (Lang, 2014). The company received fees as advance in stallments under the easy future plan. The fees received are non-refundable and in case a customer fails to complete all the installments then the company forfeits the fees. The analysis above shows that the company derives income as the funeral service is provided. Yes, the principles held in the case of Arthur Murray are applicable in the current situation of RIP Pty Ltd. It is because the circumstances under both the cases are almost similar. In the case of Arthur Murray, the court held that the taxpayer derives income in the year the service is provided. The court in this case also highlighted the general rule that advance fees that are received for providing a service is to be recognized as income in the year the service are actually provided. In easy future plan the RIP Pty Ltd receives fees in advance for providing a service of funeral in the future. The accounting treatment of the income received should be made based on the case of Arthur Murray (Cao et al., 2015). The prepaid fees received under this scheme should be treated as advance and should be transferred to income in the year the service is provided. The Taxation Ruling 98/1 mentions two methods of accounting of income for the purpose of tax. These two methods of determining income derived are receipt method and earning methods. The receipt method also known as cash basis or cash received basis considers income derived in the year the actual or constructive fees is received. It is also provided in section 6-5(4) of the ITA Act 1997 that it will be considered as income derived if the fees are received by someone else on behalf of the taxpayer. There is another method called earning method that is used for determine income derived for the purpose of tax. The earning method is also known as accrual method or cash and credit method (Krever Mellor, 2016). The earning method provides that the income is derived as the service is provided and the recoverable debt is created. The recoverable debt means the service that was required as per the agreement has been provided and the amount can be legally claimed and recovered. Then analysis p rovided above shows that the commissioner of tax and the taxpayer have two choices for accounting of income for the purpose of tax. The method that reflects the income derived correctly for the income year should be chosen for determining income derived. In the scheme of easy future plan the RIP Pty Ltd received fees in advance installments. The scheme provides that if not all the installments are paid by the customers then the fees received should be forfeited and the company will have no liability for providing the services. The fees that are forfeited are transferred to a separate account called Forfeited payment account (Tran-Nam et al., 2014). The balance in the forfeited payment account should be recognized as income because the fees are non-refundable and the company has no liability of providing e services in the future. The trading stock includes items that are produced, manufactured or acquired and is used by the business for the purpose of manufacture, sale or exchange. The meaning of trading stock is defined under section 70-10 of the ITA Act 1997. The nature of trading stock can be better understood if it is clear that trading stock does not include CGT assets and financial agreements. The amount that is incurred of capital nature should not be included in the trading stock as per section 70-250 of the ITA Act 1997. The RIP Pty Ltd has purchased caskets and accessories. The company use this items for proving general service to the customer so this items should be treated as stock. The amount that is paid for purchasing trading stock is deductible under section 8-1 as general expenses. The amount paid for the purchase of stock is allowed as deduction in the year the stock becomes part of the stock in hand of the company (Saad, 2014). The RIP Pty Ltd has paid an advance of $25000.00 for items to be delivered in August of the next income year. The general deductions can be availed by a taxpayer in respect of payments that are made for carrying on business with the intent of producing an assessable income as per section 8-1 of the ITA Act 1997. In this case the company has paid in advance for items of stock that are to be delivered in the next income year. Therefore, based on the provisos mentioned in section 8-1 of the act, the advance made has not produced any assessable income so such advances should not be included in the assessable income of the taxpayer. It is advised to treat $25000.00 as advance and not as expenses for the year 30 June 2016. The ordinary income is defined in section 6-5 of the ITA Act 1997 and it states that income received from any source by a resident Australian should be included in the assessable income. The RIP Pty Ltd is a resident company so the dividend received by the company should be included in the assessable income. The dividend received by the RIP Pty Ltd is fully franked so the company is allowed to take the franking credits. The CGT assets are defined under section 100-25 of the act and there is also a list CGT assets provided under that section. According to the meaning of CGT assets and the list provided under that section advance rent paid for rental storage space does not qualify to be a CGT asset. Therefore, it is advised that the amount paid should be treated as an advance and the rent of four months belonging to the current year should be treated as expenses (Harding, 2013). This four-months rent is allowed as general deduction under section 8 of the ITA Act 1997. The unused long service leave is to be included in the assessable income of the taxpayer as per section 83-80 of the ITA Act 1997. The Rip has paid an unused long service leave of three months in advance. This payment for long service leave should not be treated as advance but expenses for the tax purpose. The amount that is paid for producing assessable income can be claimed as general deduction under section 8 of the ITA Act 1997. The land and building is included in the list of CGT assets provided under section 100-25 of the ITA Act 1997. The expenses that are incurred for the purpose of land and buildings are the expenses of capital nature and should not be allowed as general deduction under section 8 of the act (Rimmer et al., 2014). The expenses incurred by the company during the year for the purpose of landscaping, constructing onsite parking and equipments are all of capital nature and should not be included as general deduction as per section 8-1 of the ITA Act 1997. Reference Atkinson, A. B., Leigh, A. (2013). The Distribution of Top Incomes in Five Angloà ¢Ã¢â€š ¬Ã‚ Saxon Countries Over the Long Run.Economic Record,89(S1), 31-47. Burkhauser, R. V., Feng, S., Jenkins, S. P., Larrimore, J. (2012). Recent trends in top income shares in the United States: reconciling estimates from March CPS and IRS tax return data.Review of Economics and Statistics,94(2), 371-388. Burkhauser, R. V., Hahn, M. H., Wilkins, R. (2015). Measuring top incomes using tax record data: A cautionary tale from Australia.The Journal of Economic Inequality,13(2), 181-205. Cao, L., Hosking, A., Kouparitsas, M., Mullaly, D., Rimmer, X., Shi, Q., ... Wende, S. (2015). Understanding the economy-wide efficiency and incidence of major Australian taxes.Treasury WP,1. Greenville, J., Pobke, C., Rogers, N. (2013).Trends in the Distribution of Income in Australia. Melbourne: Productivity Commission. Harding, M. (2013). Taxation of Dividend, Interest, and Capital Gain Income. Krever, R., Mellor, P. (2016). Australia, GAARsA Key Element of Tax Systems in the Post-BEPS Tax World.GAARsA Key Element of Tax Systems in the Post-BEPS Tax World (Amsterdam: IBFD, 2016), 45-64. Lang, M. (2014).Introduction to the law of double taxation conventions. Linde Verlag GmbH. Mares, I., Queralt, D. (2015). The non-democratic origins of income taxation.Comparative Political Studies,48(14), 1974-2009. Markle, K. (2015). A Comparison of the Taxà ¢Ã¢â€š ¬Ã‚ Motivated Income Shifting of Multinationals in Territorial and Worldwide Countries.Contemporary Accounting Research. Rimmer, X., Smith, J., Wende, S. (2014). The incidence of company tax in Australia.Economic Round-up, (1), 33. Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, 1069-1075. Tiley, J., Loutzenhiser, G. (2012).Revenue Law: Introduction to UK Tax Law; Income Tax; Capital Gains Tax; Inheritance Tax. Bloomsbury Publishing. Tran-Nam, B., Evans, C., Lignier, P. (2014). Personal taxpayer compliance costs: Recent evidence from Australia.Austl. Tax F.,29, 137.

Nashville Essay Example For Students

Nashville Essay Until the late 1770s Middle Tennessee was largely unexplored, until a contingent of men and livestock made the difficult trek from Hillsborough, N.C. They traveled during the coldest winter of the century in total isolation in the undeveloped territory. They arrived on Christmas day 1779, and were met six months later by women and children. A fledgling community had been created. Expansion happened almost immediately for this small farming community. At the same time the Colonies had fought for and won their independence from England, and the new settlement quickly began to establish a government and claim individual property rights. Nashville was founded by James Robertson and named after Francis Nash, who was the clerk of the county at Hillsborough, N.C. Later, as the center of the cotton trade Nashville flourished. It also served as a key river port and later as a center for railroads. Today Nashville is known by many names such as Music City, U.S.A., Country Music Capital of the World, Home of the Nashville Sound, Home of the Grand Old Opry, and the Athens of the South. Nationally Nashville ranks amongst the top with New York and Los Angeles as the center of the recording industry. This brings in many vital tourists who boost the citys economy. Nashville is home to dozens of recording studios, music publishers, record companies, and agents, as well as hundreds of talented musicians seeking to capture their attention. Opry Land U.S.A. is the mainstay of Nashvilles entertainment scene. It is a huge complex that regularly features big name music acts, and has been the home of the Grand Ole Opry since 1974. The Grand Ole Opry is considered by some to be the most influential and inspirational program in the history of American music. It began in 1925, and has provided the nation with 75 years of broadcasting. The program has nationwide reach and has sparked the sale of millions of records as well as the imaginations and careers of countless musicians. There are 22,030 businesses and over 800 industries in Nashville as of 1992. Some of these industries include rubber products, boats and barges, aircraft parts, fertilizer, meatpacking, and structural steel. The labor force is 267,608 people, which is 68.9 percent of the population. The workforce is comprised of 137,494 males and 130,114 females. The income per capita is 14,490 dollars, but the median family income is 34,009 dollars. This leaves 12.79 percent of the citys population under the poverty level. (See graph number 1 attached on back.) The total population of the central city is 488,374 people. The demographics of the population are 73.86 percent white, 24.32 percent black, 0.29 percent American Indian, 1.27 percent Asian, 0.85 percent Hispanic and 0.26 other. The population of Nashville is 97.51 percent native born. There is much to do in Nashville. The city has 72 total libraries, which includes 16 public. These libraries have 1,856,676 books in circulation and serve 531,200 people. There are universities in Nashville as well, which helped earn one of its nicknames, the Athens of the South. In 1872 Vanderbilt University was founded. The city also boasts Fisk University that was founded in 1866 and Tennessee State University, which was founded in 1892. Many famous buildings and homes can be found in Nashville. Andrew Jacksons home, the Hermitage, Belle Meade built in 1853, and the capital built in 1859 are all notable. Andrew Jackson, Nashvilles first citizen, arrived in Nashville during the winter of 1788. As a lawyer he soon became a large landholder by swapping legal services for land. Later he and his wife, Rachel Donelson, built the Hermitage. The Hermitage is just east of town. This historic home spreads over 625 acres and includes a smokehouse, carriage house, and a Greek Revival home. Many tourists visit the Hermitage each year; it is the third most visited presidential home. It is even equipped with a gift shop and is sponsored by Nissan. Art Scams EssayOne hundred years later between 1960 and 1980, Nashvilles Davidson County experienced tremendous growth as its population grew 20 percent. Davidson County had experienced modern suburbanation during the post World War II era. Their population had increased from 400,000 to 478,000.6. People began to leave the downtown area due to such factors as a simpler lifestyle, and more affordable housing. The citys population growth rate had declined as the population of the surrounding counties increased. While the population of Nashville has increased since 1960, the person per square mile ratio has decreased. In 1960, 751 people lived within a square mile. In 1970, 332 people lived within a square mile. In 1980 the figure was 210, and in 1990 the statistic rose to 278 people per square mile. This data suggests the total area of the city is increasing. While the population is increasing so is Nashvilles overall land mass. According to the 1990 census Nashville, Tennessee had a total population of 488,374. Of the five counties I chose to observe, Dickson had the least with 25,061 people. Cheatam had 27,180 people and Robertson had 41,994. Rutherford had a population of 118,570, while Davidson had the most people with 510,784. Nashvilles population changed 8.6 percent according to the 1990 census. Rutherfords population changed the most at 53.1 percent. Cheatam was second with a 32.2 percent change. Dickson was next with a 21.5 percent change, and they were followed by Robertson County, which had an 18.2 percent change in population. Davidson was last in percent of population change with 8.4 percent. Out of the five counties Cheatam had the highest income per capita with $15,195. Rutherford had $12,536 and Robertson had $12,077. Davidson followed with $11,868 and Dickson had the lowest income per capita with $11,162. Nashville had a median housing income value of $74,400 in 1990. These numbers are compatible when compared to the per capita income. Cheatam still had the highest with a median housing value of $76,000. Rutherford was second with a housing value of $71,800. Davidson was third with $64,400. Next was Robertson with $61,300. Dickson had the lowest median value with $54,000. (See graph number 2 attached on back.)Nashville averaged 8,665 serious crimes per 100,000 people. Davidson had the highest rate with 8,721 crimes per 100,000. Rutherford was second with 5,043 serious crimes. Dickson had 4,078 serious crimes and Robertson had 4,013. Cheatam had the fewest serious crimes with 3,358 per 100,000 people. The ethnic makeup of Nashville has not changed much over the past 40 years. In 1960 the percentage of non-whites was 19.2 percent. In 1970, 96,265 people out of 541,106 were non-white. In 1980, 16.1 percent of Nashvilles population was non-white, and in 1990 the figure was 15.7 percent. (See graphs number 3 through 6 attached on back.)Nashvilles total population rank has increased over the past 40 years. In 1960 Nashville was ranked 61st in overall population with 399,143 people. In 1970 they were ranked 60th with 541,106 people. In 1980 Nashville was raked 45th with 706,306 people. In 1990 Nashville eclipsed the one million mark with 1,314,524 people. That year they were ranked 38th nationally. The projected population for Nashville in the year 2000 is 1,154,800 people. In 2010 the projected number of people is expected to be 1,287,900. Nashville is a thriving metropolis. It is a perfect mixture of history and innovation. The future looms bright for Nashville. Recently residents have expressed their desire for the preservation of undeveloped land and the creation of more parks to add to the standard of life in Nashville. A series of trails connecting major park areas is already underway, along with numerous other projects in the future. Just as sure as you can count on the Grand Ole Opry, you can count on Nashville to stay beautiful for years to Bibliography: