Kmarts Downfall Essay Example | Topics and Well Written Essays - 750 words

Kmarts Downfall - Essay Example The opposition model set up by Porter is an expository instrument for considering industry conduct and corporate techniques. It is gotten from mechanical association financial aspects and incorporates five powers. These powers, thusly, decide the degree of rivalry, and in this way that productivity of a market. These five powers involve substitutes, contenders, new entering firms, haggling intensity of providers and clients. The realities of this contextual analysis uncover that Kmart was confronting extreme rivalry from Wal-store and Target. Wal-Mart started the development of consistently low costs, which was a progressively commendable substitute for items in Kmart. Also, Wal-Mart used data innovation to track deals in the entirety of their stores and for requesting supplies of quick moving things. Wal-bazaar intensely put resources into data innovation by putting in new registers with standardized tag scanners in each store during the 1970s and mid 1980s, which took care of the business information into the back-end PCs. This data, thus, helped them in arranging future methodologies, choosing which items procure more benefit. In this manner, they increased an upper hand. By 1983, Wal-Mart had the option to get products for just two pennies while Kmart needed to pay five pennies for each dollar for getting merchandise to stores. This implied Wal-Mart was in a situation to sell items at a value three p ercent lesser as opposed to Kmart. At that point, another contender Target started another crusade in which they portrayed themselves as a minimal effort wellspring of value and style bazaar. They concentrated on promoting. These appealing plans removed Kmart’s piece of the overall industry. This exhibits Kmart was feeling the squeeze of substitutes, contenders, and lost clients. In 1987, Kmart embraced ventures worth 1 million to modernize their systems.â

Civil Rights Initiatives in the 20th Century

Social equality Initiatives in the twentieth Century Despite the way that USA was an autonomous state upholding for opportunity and uniformity to all, the Jim Crow Laws that were practically speaking from 1886 to 1965 demonstrated in any case (Laderman and Leon, 2003). These laws pushed to racial isolation in the usage of open offices between white Americans and African Americans.Advertising We will compose a custom paper test on Civil Rights Initiatives in the twentieth Century explicitly for you for just $16.05 $11/page Learn More Despite the way that this isolation should prompt separate yet equivalent use of open assets and conveniences, the states of African Americans continued falling apart. Moreover, unfair democratic practices were set up that precludes most African Americans from practicing their majority rule right. Every one of these components prompted improvement and development of the social liberties development in the United States of America. A few social liberties a ctivities were created by African Americans to battle for their privileges as people and as residents of the United States of America. The National Association for the Advancement of Colored People (NAACP) is a prime case of a social equality activity that was shaped during the twentieth century. Under the chairmanship of Edgar Nixon and backing of powerful individuals like Rosa Parks and Martin Luther King Jr., NCAAP battled for political, social and monetary fairness for all (Dye, 2010). Simultaneously, the activity supported for the disposal of racial separation and racial isolation in the United States. The Montgomery Bus Boycott in 1955 was one of the best showings that NCAAP composed (Jeffrey, 2009). In the wake of declining to surrender her seat on the African American segment of the transport, Rosa Parks, an African American lady and a social liberties extremist was captured and charged by the courtroom. NCAAP exploited this circumstance to air their complaints against the J im Crow Laws. With the help of Montgomery Improvement Association (MIA) that was driven by Martin Luther King Jr., the transport blacklist went on for 381 days. This move by the African Americans in Alabama prompted a decrease in business for transport administrations. Because of its effects, the Supreme Court revoked the area of the law that bolstered racial isolation on open vehicle. The court named this law as illegal (Shores, 2005). NCAAP, through Martin Luther King Jr. additionally assumed a basic job in the association of the Washington March on 28 August 1963. The quiet show was fruitful, drawing in more than 250,000 individuals from everywhere throughout the United States. These individuals were from various races and backgrounds.Advertising Looking for exposition on sociologies? We should check whether we can support you! Get your first paper with 15% OFF Learn More The fundamental point of the exhibit was to ask the legislature to expand the lowest pay permitted by law, st op police ruthlessness and to advocate for the rights, opportunity, and uniformity of minority races in the United States (Shores, 2005). It is during this day that Martin Luther King Jr. conveyed his well known discourse, I Have a Dream. Because of this exhibit, the Civil Rights Act of 1965 was passed. Therefore, the Voting Rights Act of 1965 was additionally passed. Activity Impact on Current and Future Policies NCAAP was found to bring balance for African Americans as well as to all Americans (Jeffrey, 2009). This came to fruition because of the expanded persecution on minority ethnic gatherings in the United States of America, all the more along these lines, African Americans. Be that as it may, the Montgomery Bus Boycott finished a period where individuals were decided by the shade of their skin to appreciate open transportation administrations. At the current second, inhabitants of the United States of America can board any transport and sit down in a transport or a taxi. Alon g these lines, all the strategies that have been created and will be created with respect to open transportation must be equivalent to all races in the United States. The Civil Rights Act of 1964 finished any type of racial separation and racial isolation in the United States. All occupants of America in this manner had equivalent rights and equivalent chances. This law has come about to the expansion in training, livelihoods, political support, and social collaboration by minority bunches as well as by all Americans. It is because of these laws that any American resident can get clinical consideration at any emergency clinic, eat at any eatery, travel utilizing transport, train, or plane without separation. The Voting Rights Act of 1965 gave African Americans, individuals from other minority gatherings and poor white Americans the opportunity to practice their democratic rights. All the capability, norms, and practices that had been set up were disposed of with this correction. The refore, any American resident who is old enough has the option to partake in state and national decisions paying little heed to his/her race, religion or sex. This has cleared path for the improvement of majority rule government in the United States. Determination because of the social liberties activity of NCAAP, each American resident currently approaches open enhancements. In spite of the way that components of prejudice and separation are still set up, there have been enormous enhancement for racial isolation and segregation on the grounds of race, sexual orientation, or religion. Accordingly, a normal American in the cutting edge world has opportunity to practice his privileges and opportunity to the fullest when contrasted with a normal American during the twentieth century. References Dye, T.R. (2010). Understanding Public Policy. New York: Pearson Prentice Hall.Advertising We will compose a custom exposition test on Civil Rights Initiatives in the twentieth Century explicitl y for you for just $16.05 $11/page Learn More Jeffrey, O. (2009). After the Darkest Night Comes the Day: Change. Chicago: AuthorHouse Laderman, G. furthermore, Leon, L. (2003). Religion and American Cultures: An Encyclopedia of Traditions, Diversity, and Popular Expressions. Santa Clause Barbra: ABC-CLIO Shores, E. (2005). Rosa Parks: Civil Rights Pioneer. New York: Capstone Press This article on Civil Rights Initiatives in the twentieth Century was composed and put together by client Aleah H. to help you with your own examinations. You are allowed to utilize it for research and reference purposes so as to compose your own paper; be that as it may, you should refer to it in like manner. You can give your paper here.

The Adventures of Huckleberry Finn - Free Essay Example

The Adventures of Huckleberry Finn, by Mark Twain, includes countless examples of satire and irony. Irony is a literary technique that presents an event or idea that is completely opposite of what youd expect. Satire is defined as the use of humor, irony, exaggeration, or ridicule to expose and criticize peoples stupidity or vices. Twain uses these writing strategies to his advantage, utilizing them to make social commentaries on the time he wrote it in, despite the book being set nearly fifty years before its release. He even begins the book with a satirical line; before the table of contents is even shown, Twain states, NOTICE: Persons attempting to find a motive in this narrative will be prosecuted; persons attempting to find a moral in it will be banished; persons attempting to find a plot in it will be shot, (Twain, 0) Many of these satirical moments revolve around slavery, in particular, as well as some commenting on religion and the absurdity of human nature. Twain uses irony quite a bit around slavery, particularly using the character Jim, as he is a slave. One example of this is when Jim demonstrates the innocence and humility in slavery by stating, Yesen Is rich now come to look at it. I owns myself, en Is wuth eight hundd dollars. I wisht I had de money, I wouldn want no mo, (Twain, 63). Through this quote, Twain shows the audience what little economic care or education is given to Jim. He doesnt understand that eight hundred dollars is not a lot of money, or understand the concept of him being worth that little amount of money. Twain is showing the humility in being a slave, as Jim feels as though eight hundred dollars could buy him the world; or at least his freedom. Twains satirical writings in Huckleberry Finn around religion mostly focus on the hypocritical side of not just religion itself, but religious people in general. He does this through use of Hucks perspective, using his funny ways thinking and contemplating over peoples morals and actions. One example of this is when Huck lived in the Widow Douglas home, and his interactions with Miss Watson, the Widows sister. She attempts to instill religion into Huck, Then Miss Watson took me in the closet and prayed, but nothing came of it, (Twain, 14). However, we begin to see the irony in the supposed freeing beliefs as she begins to use scare-tactics, Sometimes the widow would take me to one side and talk about Providence in a manner that would make my mouth water; but the next day Miss Watson would take hold and knock it all down again, (Twain, 15). The irony here is that while they try to impose religion as a righteous and blissful belief, they use terrifying thoughts to make Huck believe theres no way out of believing in it. The irony in Miss Watsons character is also seen as she accomplishes nothing through her constant prayer, as well as owns slaves, counteracting the good person she is trying to display herself as. Overall, however, I believe that Twain uses satire and irony most to describe the absurdity of human nature and American society. Religion and slavery could arguably fit into this category in a wider spectrum, considering those are human constructed ideas that Twain constantly satirizes. He shows that people are hypocritical, they counteract themselves often. One example is when Huck says, Miss Watson she kept pecking at me, and it got tiresome and lonesome. By-and-by they fetched the n***ers in and had prayers, and then everybody was off to bed, (Twain, 3). This brings up the idea of slavery in general. The United States was built on the idea that all men are created equal, and slavery itself completely counteracts that construct. Twain sees the stupidity in this and many other things in American culture, and him commenting on and satirizing them in what many see as an insensitive manner is what has caused this book to be banned in many places across the country.

Emily By William Faulkner A Symbol Of A Decaying Soul

For the duration of her time alone, Emily began to lose her mind and her self. The isolation began to take over her life and her appearances began to degenerate. â€Å" Thus she passed from generation to generation-dear, inescapable, impervious, tranquil, and perverse.† Similar to her avoidance and neglect of her father’s death she avoided herself physically surrendering to the arms of death. However, she soon realized she could not escape death. Her hair was growing gray and her surrounding were disappearing. Faulkner describes Emily’s hair growing â€Å"grayer and grayer until it attained an even pepper-salt iron-gray, when it ceased turning.† Gray is interpreted as a symbol of a decaying soul. Every time death approaches Emily, she loses a part of herself. Soon after her father died her hair began to grow gray. When Homer dies, her grayish hair is intensified. Faulkner attempts to demonstrate Emily’s physical appearance as isolation takes over he r deteriorating soul. Faulkner mentions â€Å"Up until the day of her death at seventy-four it was still that vigorous iron-gray (hair), like the hair of an active man.† Faulkner attempted to portray the idea that although she was alive with the capacity to live a longer life, the essence of solitude has turned that opportunity gray. Faulkner acknowledges the similarities between Emily’s gray soul and her surroundings. The author describes her house as a â€Å"stubborn and coquettish decay.† In comparison to the elegant houses in her neighborhood,Show MoreRelatedA Rose For Emily By William Faulkner1326 Words   |  6 PagesA Rose For Emily Fiction Analysis English Literature Essay In A Rose for Emily, William Faulkner tells the story of an old and lonely lady stuck in her own timeframe. Her controlling father died some thirty years ago and she has never quite found her own ground. Her house has become the most hideous looking home on the once most select street in the city. Previously elegant and white with scrolled balconies, it was now encroached with dust and decay. The people in Miss Emily s city gossip aboutRead MoreA Rose For Emily By William Faulkner1319 Words   |  6 PagesIn A Rose for Emily, William Faulkner tells the story of an old and lonely lady stuck in her own timeframe. Her controlling father died some thirty years ago and she has never quite found her own ground. Her house has become the most hideous looking home on the once most select street in the city. Previously elegant and white with scrolled balconies, it was now encroached with dust and decay. The people in Miss Emily s city gossip about her and pity her lost soul. She soon begins d ating a youngRead MoreANALIZ TEXT INTERPRETATION AND ANALYSIS28843 Words   |  116 Pagesforward again to the middle. In still other cases, the chronology of plot may shift backward and forward in time, as for example in William Faulkner’s A Rose for Emily, where the author deliberately sets aside the chronological ordering of events and their cause/effect relationship in order to establish an atmosphere of unreality, build suspense and mystery, and underscore Emily Grierson’s own attempt to deny the passage of time itself. Perhaps the most frequently and conventionally used device of interrupting

Handmaids - 1019 Words

‘The true measure of a text’s value lies in its ability to provoke the reader into awareness of its language and construction, not just its content’ The conceptual understanding of a good text revolves not only around its content, but also its language and construction. This notion articulates profoundly within Margaret Atwood’s novel A Handmaid’s Tale as it is, after all, the author’s manipulation of the language and construction which enacts as vehicles towards the reader’s understanding of the content. A Handmaid’s Tale is a confrontational post-modern work of feminist dystopian fiction; it depicts a protagonist’s struggle to adapt to a totalitarian and theocratic state where language has become corrupted. Without any doubt,†¦show more content†¦Therefore, The Handmaid’s Tale is an example of a good text as it provokes the reader into awareness of the construction of the novel as well as successfully putting forward the point the author tries to make without making it appear too apparent. The content, like the construction and language, is an essential device in which put forth the author’s intention of the novel, but in a more direct manner. The main themes held within the content of The Handmaid’s Tale comprise of not just the overall story itself, but also the character and the idea. The narrator, Offred, is unquestionably the most noteworthy character in the novel where the reader experiences the world of the Gilead through her eyes. However, the reader is not given an in-depth understanding of what Offred truly is like, as her only description of herself is being â€Å"thirty-three years old†, â€Å"have brown hair† and â€Å"stand five seven without shoes†. Through Offred’s vague description of herself, as well as by mentioning that she has â€Å"trouble† remembering what she â€Å"look like†, suggests the idea of feminism in which Atwood tries to convey. This is evident through Offred’s depiction on the corruption of language and the non-linear construction of her narrative which evokes the restrictions placed on women, and thus, a perceptible clue which outlines the author’s concern to the rights and identity of women. Hence, although the content of the novel is easierShow MoreRelatedHandmaid1204 Words   |  5 Pagesorder of the Gilead’s strict society, but the handmaids are conditioned to believe that they are safer and better off living there. However, not everyone is convinced that the Gileadean society is how it portrays itself to be. Through storytelling, past memories, and rebellion, the handmaid Offred is able to escape the reality of Gilead and cease to completely submit to its repressive culture. Rebellion is a way for Offred to access freedom. Handmaids speaking freely are not tolerated in Gilead,Read MoreHandmaids tale1446 Words   |  6 Pagesï » ¿Marlyn Barroso ETS 192 October 3rd, 2013 Hierarchy in The HandMaid s Tale Margaret Atwood s The Handmaid s Tale is a interesting novel that will have you confused but also have you bitting your nails with intrigue. So many questions might go in your head, at the same time; Atwood wrote this novel so her readers can have curiosity, even after reading the last word of the last paragraph of the last page of the book. One of the main topics of this novel is the effect on society when aRead MoreThe Handmaids Tale1450 Words   |  6 PagesJames Fils-Aime The Handmaid s Tale Fact or Fiction The Handmaid s Tale is a dystopian novel in which Atwood creates a world which seems absurd and near impossible. Women being kept in slavery only to create babies, cult like religious control over the population, and the deportation of an entire race, these things all seem like fiction. However Atwood s novel is closer to fact than fiction; all the events which take place in the story haveRead MoreHandmaids Reflection1095 Words   |  5 Pagesby the sun, half dead; flexible and pink like lips† (Atwood 17). The worms are meant to be the Handmaids, half dead in their lives, not fully there but needed to continue the society, â€Å"Caught† being by the Commanders, life, the Eye, instead of the sun. Fertility being the key to the Handmaids, the only reason for their lives. â€Å"Pink like lips† further connotes the flesh being the only currency the Handmaids have. â€Å"Women were not protected then† (Atwood 24). Offred is referencing the time before theRead MoreThe Handmaids Tale1256 Words   |  6 PagesDeisy Monterrozo English 101 S26487 Fall 2017 September 20, 2017 The handmaids Tale Margaret Atwood’s novel, The Handmaid’s Tale, is about a future version of the United States. Atwood introduces Offred as a handmaid in the republic of Gilead. Handmaids are assigned to bear children for couples that have trouble conceiving. Offred serves the commander and his wife, Serena Joy. Offred’s freedom is complete restricted. She can only leave the house only on shopping trips, the door of her room cannotRead MoreThe Handmaids Tale1246 Words   |  5 PagesThe handmaids Tale Margaret Atwood’s novel, The Handmaid’s Tale, is about a future version of the United States. Atwood introduces Offred as a handmaid in the republic of Gilead. Handmaids are assigned to bear children for couples that have trouble conceiving. Offred serves the commander and his wife, Serena Joy. Offred’s freedom is complete restricted. She can only leave the house only on shopping trips, the door of her room cannot be completely shut, and the Eyes, Gilead’s secret police forceRead MoreThe Handmaids Tale1234 Words   |  5 PagesDeisy Monterrozo English 101 S26487 Fall 2017 September 20, 2017 The Handmaids Tale Margaret Atwood s novel, The Handmaid s Tale, is a future version of the United States. Atwood introduces Offred as a handmaid in the Republic of Gilead. Handmaids are assigned to bear children for couples who have trouble conceiving. Offred serves the commander and his wife, Serena Joy. Offred s freedom is completely restricted. She can only leave the house on shopping trips, the door of her room cannot beRead MoreReligion in Handmaids Tale814 Words   |  4 PagesReligion in Handmaids Tale â€Å"Religion is the opiate of the masses† by Karl Marx. This is a quote which states that religion controls the human mind because God can see everything at all times, all-seeing, and unlike the police or the government nothing can be hidden from God. This is the technique of control that is used in Gilead. The punishments given from the government and from religious societies are different. The government gives punishments as time in prison or fines which canRead MoreThe Fall Of The Handmaids Tale2017 Words   |  9 Pages 1. In the beginning of The Handmaids Tale, there are 3 quotations that form the front piece of the book and insight the readers into the important aspects of the book. â€Å"And when Rachel saw that she bare Jacob no children†¦Ã¢â‚¬  This quotation resembles how important it was to give children. That if Rachel gave no children she might as well die, â€Å"Give me children or else I die†. This quotation sets the theme for infertility. Rachel allows Jacob to get the maid pregnant because she wants to claim the childrenRead MoreSymbolism In The Handmaids Tale1025 Words   |  5 PagesHandmaid’s Tale The Handmaid’s Tale is a story told in the voice of Offred, who is the character of the â€Å"handmaid†, which is described best by women who are being forced and used for reproduction because they can make babies. In the Handmaid’s Tale, Margaret Atwood uses symbolism, which is the use of symbols to represent ideas, to show the reader the handmaid’s role in society of Gilead. The handmaids were women who had broken the law of Gilead, and forced into having sex and reproducing for the higher

Theory Practice & Law Residence and source and Ordinary Income

Question: Discuss about the Taxation Theory Practice Law. Answer: Residence and source Facts of present case study In the present case structure the residential status of individual is discusses Assesse is Kit permanent resident of Australia Attain citizenship of Chile Due to birth factor Working in Indonesia With the U.S. based company Dependents A wife and two children (residing in Australia) All investments are made in Chile country Do have a residential property owned in Australia Law implacable in this case The concept of tax residency is quite different from the normal residency as depicted by Australian taxation law. The border immigration rules do not apply while referring to the taxation residency. There are certain circumstanced which need to be looked before determining the taxation residency of Kit- There might be a possibility that an assesse can be tax resident without being a citizen of Australia or do have a permanent residency. Alternatively, individual do have permanent residential status but might not be a tax resident. Determination of tax residency might be dependent on certain laws and compliance. The individual has to go through certain test and check to know its tax residential status. This test is also referred as resides test. The assesse will be considered to be resident if he satisfied any of the below mentioned conditions- Domicile test This test look after the fact that where is assesses permanent home or domicile. Until and unless the assesse Kit is able to satisfy the department that he has permanent home in country other than Australia the tax officers will take resident home in which Kits family is residing in Australia into account for domicile test (ATO, 2016). 183 days test If the Assesse kit is staying for more than half of the year in Australia than he would be considered resident for taxation purposes. Kit does not fall in 183 day test as his visit or stay in Australian nation is less than 183 days in the previous year for the purposes for the tax calculation (ATO, 2016). Superannuation test This test states for the individuals working on the behalf of Australian Government or Commonwealth of Australia, in the countries outside the nation. Assesse kit does not fall under this test as he is working for an U.S. based company (ATO, 2016). Apart for the above test individuals are accessible to certain deduction available under the section 26 AG which provides exemption to the Australian residents attaining certain income from salaries and investments from outside Australia. This exemption is available on the fact that the country has DTAA agreement with the nation in which assesse is earning certain income from different source and paying taxation in respective country. Observations from the above case study If the assesse kit is resident for the taxation purposes in Australia than he shall be liable to pay taxes on the income attained by him around the globe. He shall be liable to pay taxes on both salary and investment income. But if the assesse is not deemed to be tax resident of Australia than nil income shall be chargeable to tax as in the present case study. Ordinary income No. Case laws Respective outcomes or interpretation provided by the court of law 1. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 Facts of the case The particular case law organsiation relates with the association formed in the year 1901. The companys MOA states a fact that its objectives are to purchase a land in the California region. Later on with the period of time company sold the land to another company and attained substantial amount of earnings. Department contention The contention of the department is that the income earned by the assesse shall be chargeable to tax as per section 25(1) of the income tax act. High court contention The high court is of opinion that the company was aiming to earn the profit to earn the profits from the sale of land starting from initial period. As indicated by the companys financials it has been reported that the organisational funds were never enough to do the mining job. Ultimate aim of the company is enter into trading transaction related to land and earn the substantial profit. Therefore the contention of the department was held correct (Manyam, 2011). 2. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 Problem related to case law Tax payer in the current case was holding a piece of land with aim and objective to perform the mining business. Area of the land was 1771 acres. By the early 1920s the mining business has been winded up and company worked out in the process of selling the land. To bring the land to most advantageous situation roads and public welfare institutions were developed (Jade, n.d.). Department contention The commissioner of income tax is of opinion that the profit attained by the development of land will be taken into account of taxable income High court contention The court of law is of view that all the development activities are done to bring the land in a situation that it certainly can be sold off. There is no profit on development activities (Jade, n.d.). 3. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR Problem of current case law Assesse in the current case law acquired certain land with the aim and objective to initiate fishing business. Later on the enterprise was sold by promoters of the group. It was sold to some infrastructure companies with the intention of land development and attains certain amount of profit. After making certain development the resulted land was sold at a high profit (Jade, n.d.). Department contention Income tax department contention is to charge tax on such revenue. High court contention The bench of high court headed by three judges Gibbs CJ, Mason Wilson is of view that mere realisation of capital asset while forming an organsiation does not switch the overall purpose even after making land development (Jade, n.d.). 4. Statham Anor v FC of T 89 ATC 4070 Facts of the case In the relevant case law the assesse were the trustees of estate previously owned by a person which is now deceased. The main motto of the owner was to perform a farming activity on the above mentioned land. Later on half of the portion of the land was sold by the deceased person to the firm wholly controlled and managed by its family members. The activity performed by the firm on the above mentioned half piece of land was related to raising cattle and dairy farming. But due to misfortune, this activity suffered loss and the respective member sold the portion of land (ATO, 2005). Department contention Here department is of view that revenue generates out of proceeds of sale of land is an income generated in the ordinary course of business. Therefore such income shall be chargeable to taxation Court contention The court of law is of contention that profits generated in the current scenario are the revenue generated is not an income of ordinary nature. This sale of land is after impact effect of continuous losses incurred by the farm business (ATO, 2005). 5. Casimaty v FC of T 97 ATC 5135 Facts of the case In mentioned case law the conflict among the department and assesse is on land Action view. Assesse was gifted a land from his father and over the period of time due to increasing debt he made certain land development activities and sold a portion of land (ATO, n.d.). Income tax office contention Department of income tax perception is that the assesse should be charged to taxation under section 25 (1) of IT act 1936. Commissioner of income tax that assesse business relates to activity of land sub-division. Decision given by court of law Head judge Ryan J. gave the decision that income earned by the taxpayer shall not be liable to taxation duty under section 25(1) of IT act 1936. As the particular revenue is earned due to selling of part property of assesse (ATO, 2005). 6. Moana Sand Pty Ltd v FC of T 88 ATC 4897 Current problem in the case law The taxpayer in the current case purchased the piece of land. His motive behind that land deal is to enter into a segment of sand trade. Later on government converted the land into rural region and paid the appropriate compensation of $ 500,000 in the two parts. Previously when the assesse claimed that the land was to be utilised for the purpose of subdivision when government of the region desired to mine the particular piece of land. Department contention The commissioner of the Income tax is of the opinion that the particular activity relates with the subdivision and profit generation operation. Therefore the amount earned by the company amounted to $ 500,000 shall be chargeable to taxation. Court contention In the present case law court of law favoured the contention of the department stating that the amount earned by the assesse is in the ordinary course of business and thus referred as ordinary income. It showcases the overall intention of assesse with the future motive to convert the land into a subdivision process and ascertain the profitability (ATO, 2005). 7. Crow v FC of T 88 ATC 4620 Facts of the case Assesse regularly purchases property on the continuous intervals and further enter into activity of sub-division on a repetitive basis. Department contention Department is of view that due to regularity in the nature of the business it showcases the nature of subdivision business of assesse. Federal court contention The court supported the view points of department and gave a decision that transactions were made with the motive to attain certain business profits. An activity performed by the assesse over the period of time represents business income earned by him. Therefore it will be referred as income as per the general concept of income tax act (ATO, n.d.). 8. McCurry Anor v FC of T 98 ATC 4487 Current law problem The relevant problem states about the fact that the taxpayer had converted the residential property for the commercial resale purpose after making little modifications in it. The assesse developed three houses for the resale purpose and advertised for the same. Department contention The contention of the department is that on subsequent sale of the residential units after being utilisation for the personal residential purpose is of the nature of the net profit. The commissioner is of view point that profits are due to normal ascertained income and is an outcome of commercial activity performed by an assesse. Federal court contention The judge of the High court is of the view point that original objective of the assesse is to perform a commercial activity and attain profit form sales. Though the main objective behind the purchase of the property was not an investment purpose rather than it is a business activity. So keeping in mind the dominant activity court ordered decision in favour of department (ATO, n.d.). Bibliography ATO, 2005. ATO Interpretative Decision ATO ID 2005/157. [Online] Available at: https://www.ato.gov.au/law/view/document?docid=AID/AID2005157/00001 [Accessed 17 Aoril 2017]. ATO, 2016. Residency tests. [Online] Available at: https://www.ato.gov.au/individuals/international-tax-for-individuals/work-out-your-tax-residency/residency-tests/ [Accessed 17 April 2017]. ATO, n.d. Taxation Ruling TR 92/3. [Online] Available at: https://www.ato.gov.au/law/view/document?DocID=TXR/TR923/NAT/ATO/00001 [Accessed 17 April 2017]. Jade, n.d. Federal Commissioner of Taxation v Whitfords Beach Pty Ltd. [Online] Available at: https://jade.io/j/?a=outlineid=67040 [Accessed 16 April 2017]. Jade, n.d. Scottish Australian Mining Co Ltd v Federal Commissioner of Taxation. [Online] Available at: https://jade.io/j/?a=outlineid=64663 [Accessed 16 April 2017]. Manyam, J., 2011. Taxation Of Gains From Banking and Insurance Businesses In New Zealand. Revenue Law Journal Volume 20 | Issue 1 Article 6.

My coaching philosophy is that I have a firm belief that if you know s

My coaching philosophy is that I have a firm belief that if you know something that someone else does not pass it on to those who do not. In my option I think it is better to play a sport as a child to get the basic concepts of the sport and it will also build confidence with you play the sport you love. Playing a sport also prepares you for life because it will help you with working with new people and getting comfortable with people fast. This teach this as working with a team and not individual. I want to be a Coach because of my passion for my work ethic. I will mold a group of individuals to communicate with each other to be responsible and to hold themselves accountable. I believe in building their dreams up to be the best on and off the court. I want to have an environment that encourages athletes to learn and develop on and off of the hard wood. I want my team to have a positive attitude when they step in the gym. I developed this mindset from watching coach k. We need to create a learning environment, such as a study table. In addition, the athlete needs to be notified of the behaviors that all of the Coaches and athletes are prepared to accept to help create the optimal learning environment. The students/athlete need to be given the ability to develop their skill level in a good learning environment that constantly challenging the athletes mind, while couraging them and also support. Ever athlete needs to develop their main set of skills they have for the sport. Their skills will constantly provide them with a good base as they progress in their sport. The athlete will do good when exposed to challenging drills that will make you have to make a quick decision and precise execution under pressure. The repetitiveness of these different drills during practice helps develop confidence in the athlete. When dealing with athletes who already know the game front and back is very good for communication. I think if you make short term goals for your team it will make them want more than what you set for them. Just by doing that will help them with direction and motivation that will help to keep them on track. The coach needs to set an example of leadership by keeping the desired requirement of behavior within the team that will instill confidence in all athletes knowing that their development and well-being is good when they think of you https://www.coachesclipboard.net/BasketballCoachingPhilosophy.html