Wednesday, January 15, 2020

Talking Styles

Ashley Broadway COM 200 Instructor Lindsay Hallead April 8, 2013 Talking Styles I feel the score that was given from the LSM was accurate. I used a portion of the text messages between me and my husband to complete the test. Before the test I felt we had a great connection when we communicate. We can communicate verbally and non-verbally very well. We have had great communication since the beginning and over the few years we have been together our communication has grown. Communication I don’t feel that it can be measured because it changes all the time.Communication is based upon a lot of things. It can reflect your mood and the atmosphere that you are in at the time. Your LSM score is 0. 79 Compared to other IMs that we have analyzed, your LSM score is slightly below average to give you an idea, most LSM scores for IMs range between . 75 and . 95, with an average around . 84. The more that the two people are paying attention to each other in their interaction, the higher the LSM. LSM is higher in ongoing conversations such as IMs, telephone calls, or face-to-face conversations.LSM is lower in emails, letters, or other less direct interactions. The more similar the topic and the mindset of the two authors, the more the LSM score should be similar. Do not take this feedback about LSM too seriously. It is still in the experimental phase. Several factors can lead to LSM scores that are too low. Some problems include: †¢Too few words by one or both authors †¢Very different genres of writing between the two people †¢An extreme number of misspellings or IM shortcuts (words such as â€Å"2† for â€Å"to† or â€Å"b4† for â€Å"before†).If you think this was a problem, correct these problems and see if your numbers change. Some of the best way to interpret your own feedback is to run different LSM scores with IMs or emails to and from other friends. Or track LSM scores with the same person over time. Once you start com paring your numbers, you can get a better sense of your average LSM numbers. (http://www. utpsyc. org/synch/feedback. php) I do not believe that language style matching is a comprehensive way to predict the quality of interpersonal relationships.Interpersonal relationships are more on the inside that what the language style matching can measure. Interpersonal relationships also change like communication. You may grow closer to the person you have an interpersonal relationship with or end up hating the person you have an interpersonal relationship with. There are many things that can happen to change an interpersonal relationship. I think the article â€Å"Shared Talking Styles Herald New and Lasting Romance† is somewhat true and somewhat false. There are a lot of things in this article that I have a hard time believing are true.I think a test about communication isn’t always accurate because of the circumstances that could affect the test. â€Å"Unconscious verbal coo rdination of this sort, dubbed language-style matching by the researchers, signifies not how much two people like each other but how much each is paying attention to what the other says, Ireland and her colleagues propose in an upcoming Psychological Science. †(Bower, B. 2010) I can see the truth in this statement because giving un-divided attention when communicating is very important.If someone isn’t really paying attention to the other person talking then the conversation is more so one sided. It is also very disrespectful. â€Å"A second experiment found that among 86 young-adult couples in committed relationships, those who used similar writing styles during 10 days of instant-messaging chats with each other were particularly likely to stay together over the next three months. †(Bower, B. 2010) This is one of the parts of the article that I find a little fishy.It is speed dating so that tells me that there is only about ten minutes of conversation going on a nd I just don’t see how any test can show how long a relationship will last. I believe that a relationship lasts because the people in it want it to last so therefore they work for it to last. Reference Bower, B. (2010, Shared talking styles herald new and lasting romance. U. S. News & World Report, , 1. Retrieved from http://search. proquest. com/docview/821694533? accountid=32521 Language Style Matching score http://www. utpsyc. org/synch/feedback. php

Tuesday, January 7, 2020

Love Essay

Writing the Best Love Essay Writing the best love essay is about finding the keys to the magic that is in each essay, each word, and every syllable that fills the page. True love essays, first love essays, and even lost love essays are a part of many different creative writing courses, but sometimes part of other types of courses as well. When you need to be successful writing your essay on love, you may need a qualified writer to assist you, guide you on your path to high quality love essay writing. Our writers are striving to meet the needs of all their students and customers, for every assignment and requirement, even to meet the larger needs required to write a love essay. The Right Format, Style, and Information of Your Love Essay We have writers for your native language needs as well, US, UK, Canada, and even ESL (English Second Language) writers to assist you when you need help to write your true love essays. You will be able to see the quality of their work, style of the writing, and even the credentials of your writer for selection of assistance for your love essays. Our writers want you to be confident in your selection of our service, and of their skills as writers, and have provided you with samples and examples of their work, even some love essays. You can get the best success for your love essays topics, when you have writers striving to help you meet your goals for successful true love essay writing. Getting High Quality Assistance You have help, here at ThePensters, for your true love essay writing. Professionals for love essay writing means formatting, grammar, and research accuracy our writers strive to find all the answers to the best of their reach. When writing love essays, our professionals have their own education and experiences to refer back to, and love essay topics are a part of many different programs and subjects. Visit our writers pages and select your favorite writer to help you write love essays, or have our 24/7 support team help you select a writer.

Monday, December 30, 2019

Political Power During The Time Of Sophocles King Essay

In the plays of Sophocles, we see various form and displays of political power. It is shown in a variety of ways. In both plays we see very similar displays of political power. When you think of political power today it is very different to how it was viewed back in the time of Sophocles. Sophocles shows examples of political power in his plays and these examples have many connections to people or things. In King Oedipus, we see an arrogant and very mean king. He cares about what the people need and want but he is arrogant and mean about it at the same time. He is also very paranoid about the people around him. During the time of King Oedipus, the king literally controlled everything. Kings during this time often relied on others when it came to making decisions such as the gods. We can ask many questions when it comes to political power in the plays of Sophocles. Can an arrogant leader really make the right choices for the people? We have many examples of how these leaders used thei r political power. Political power in both of these stories had tragic outcomes. We can also ask if the rulers were really making mad decisions or if they were really just a victim of some unfortunate events. One thing is for sure, political power was really prevalent in the time of Sophocles and we can see that in both King Oedipus and Antigone. We also get a sense of how society and politics were in this period of time by learning from the writing of Sophocles and the actions of Creon and KingShow MoreRelatedAnalysis Of Sophocles Antigone, Creon, The King Of Thebes1280 Words   |  6 Pagesthem† (Sophocles 222). In Sophocles’ tragedy â€Å"Antigone†, Creon, the obstinate king of Thebes, embodies the stereotypical monarch. Ancient Athens, where Sophocles called home, used plays to educate their audience and persuade them to think a certain way; thus, Sophocles wrote of the struggle between Creon, and his son, Haimon, from the perspective of a member if a democ ratic government. Sophocles sought to influence his audiences political beliefs by creating the character Creon, the King of Thebes’Read MoreEssay about Gender Bias Critic of Antigone1724 Words   |  7 PagesThe flaw of one man cannot bring down an entire kingdom, but rather one outlook of the king can lead to the demise of the whole. In Sophocles epic tragedy, Antigone, a strong gender bias is present throughout the tragedy, and is partially responsible for the downfall of the king. To Sophocles the king is not always representative of the people, but acts on his own personal desires and judgments. Sophocles was born in 496 B.C. and from 490 B.C. until 442 B.C. when the first performance of AntigoneRead MoreAn Analysis Of The Of Oedipus And Oedipus Rex Essay1229 Words   |  5 PagesThroughout the framework of history, humans have willingly paid a price to obtain power, glory, and wealth. The price for this achievement could include the loss of friends, family, monetary goods, and social status. The story of Oedipus Rex is no exception. A man, seemingly through no fault or causation of his own, rises to power then suffers a great fall at the hands of a manipulative tyrant. Through a political lens, the reader can deduce that Creon orchestrated a plot to slay his brother andRead MoreAntigone Moral Dilemma1253 Words   |  6 PagesPerhaps the most pronounced question in the play Antigone by Sophocles is the value of human law vs. divine law. In this tragic play a newly appointed king Creon declares to his people that treason was committed during battle, and one of the two brothers (Polyneices) killed shall not be buried according to the Gods, but instead He shall be left unburied for all to watch the corpse mutilated and eaten by carrion-birds and by dogs (Sophocles, 1900.). This dilemma is felt by many, especially AntigoneRead More Sophocles’ Oedipus Cycle – Antigone, as a Feminist Essay1380 Words   |  6 PagesSophocles’ Oedipus Cycle – Antigone, as a Feminist Throughout history, women have always stood in the shadows of men. In many cultures, the role of women has always been to be seen and not heard. As one of the first feminists in world literature, the character Antigone, of Sophocles’ Oedipus Cycle, displays fine characteristics of a great female leader in order to stand up against male dominance for her religious, political, and personal beliefs. When the king denies her brother, Polynices,Read MoreSophocles As A Master Of Character Development1497 Words   |  6 PagesSophocles is one of the three great Athens tragic playwrights in Greek history. He has written over 120 plays in which they were performed into three tragedies known as the â€Å"Oedipus the King†. Although he has written 123 plays there are only seven of his tragedies remaining and with only a few titles and fragments remaining. The seven tragedies include Ajax, Antigone, Trachinian Women, Oedipus the King, Electra, Philoctetes, Oedipus at Colonus, and Trackers. Sophocles was considered to be a masterRead MoreSophocles Antigone: 441-442bc1285 Words   |  6 PagesThe period that Athens’ Sophocles lived in was a time of important changes to the traditional Greek ways of life. The most significant catalyst of change and concern of the period was democracy. From here stems ideas such as the nature, role and respect of and for the gods, and the individual. The drama of Antigone reflects these concerns in the context it was written through various ways. Athens in the middle of the fifth century BC was at the peak of its power. It attracted foreigners, writersRead MoreHuman Law Vs. Divine Law1487 Words   |  6 Pagesalso a link that being moral should be determined by either human law or divine law. The play â€Å"Antigone†, by Sophocles, shows the complexity of this certain concept of morality. Antigone must determine whether she should defy King Creon’s law in order to bury her brother, Polynices, or reject her own religious beliefs in order to maintain in the King’s good graces. At the same time, King Creon also has to determine what is right and wrong; he must decide if he should imprison and give the death sentenceRead MoreEssay on Analyzing Antigone and Creon1313 Words   |  6 PagesSophocles play titled Antigone, embellishes the opposing conflicts between Antigone who stands for the values of family, and Creon who stands for the values of state. Sophocles explores the depths of Antigone’s mora lity and the duty based on consequence throughout the play, as well as the practical consequences of Creon who is passionate and close-minded. Although Antigone’s moral decisions appear to be more logical and favorable than Creon’s, a personal argument would be that both characters’Read MoreUnderstanding Of Cultural And Contextual Consideration Of Antigone By Sophocles968 Words   |  4 Pagesconsideration of Antigone by Sophocles has developed. You must receive further information about the playwright, the role of women, and the symbols used in Antigone to have a full understanding of the play. Without the knowledge provided from the interactive orals, the play would not have been understood as well as it is now. To understand the importance and meaning of Antigone, you must understand the playwright and his purpose of writing the play. In his play, Sophocles illustrates the rival claims

Sunday, December 22, 2019

The Great Gatsby By F. Scott Fitzgerald - 1779 Words

â€Å"Liars, Cheaters, and Rich People, Oh My!† The Great Gatsby is known for very many things. Many people loved the novel and the movie. It’s known for several things such as; rich people, the prohibition, fabulous parties thrown by Gatsby himself, and last but not least†¦. Marital issues and affairs!!! Some keep their personal business hush hush and others just don’t care if their spouses know about their mistresses. Cheaters, liars, and affairs are happening everywhere. Tom and Myrtle had something going from the very beginning and he didn’t mind people knowing it either, including his own wife and her own husband. He wanted to keep his marriage together but wasn’t willing to let go of the one thing apparently Daisy wasn’t giving or she†¦show more content†¦Myrtle had fun with her fling. They would all sit around and talk about how much they hated the person they were married too and Myrtle confirmed it seriously and violent ly. She hated her husband and ran him down like he was trash to her. They speculated about divorcing and moving away to the west and starting a new life together. But Tom did have some feelings for Daisy still. Every time Myrtle would mention her name, Tom would slap her so hard that her nose would break. When Wilson discovered that his wife and Tom had a relationship going on, he wanted to lock Myrtle up and move away as soon as possible. But Myrtle refused, she wanted to get away with Tom in the car she expected him to be in which caused her horrible death. It wasn’t Tom in that car that’s for sure. Going back to their first meeting, she kept thinking â€Å"you can’t live forever, you can’t live forever!†(Gatsby, pg. 38 l. 17-18). Some even thought that Myrtle began going crazy for Tom when she discovered he was extremely wealthy and she saw an opening where she could leave her boring and unpleasant life with her husband Wilson, so she tried her hardest to go for it. Tom was very sexually attracted to Myrtle because of naturalness and her constantly going after Tom and wanting him. He obviously didn’t get that affection or attention that much at his home with Daisy. Soon after Daisy and Tom married, Daisy stopped the admiration she had for Tom. The affection and spark between the two went away. Tom

Saturday, December 14, 2019

Innovative Product Free Essays

Introduction Nowadays, innovative is an essential advantage in this dog-eat-dog market for every organization. Innovative can be everything that is new and not exist in current market, however in order to fulfill the gap in this demanding market, organizations must be very innovative to come out with new products and services. Organizations nowadays are recruiting employees who are creative and innovative because they are person who have sensitive antenna to sense and observe what the people want and need. We will write a custom essay sample on Innovative Product or any similar topic only for you Order Now In current market, thermos water bottle is very common for people to store their drinks; because thermos water bottle allows people to keep their drinks cold or warm for a very short period of time. Therefore, there would be a gap exists where the people want to drink cold or hot beverage at anytime and anywhere they want. To fulfill this gap, DualBottle has came out as it is a thermos water bottle which has the function of heating and freezing the beverage inside the thermos water bottle at anytime the customer wants. In other words, DualBottle will act like a refrigerator to chill the water as cold as it can or heating up the water just like a water boiler. In the current market, there is no similar product that has the function like DualBottle and this innovative product will bring in another level of convenience to the consumers in the market. Hence, people may want this new product to be in the market. In fact, water bottle in the current market is only used for storing water and sometimes not even suitable to store hot water as some water bottles have no qualified certificate because it is made of lower quality of plastic. In addition, DualBottle enables people to get hot or cold water easily in their daily activities. In this assignment, we are going to discuss in-depth on market research of DualBottle and also new product descriptions and specifications. Market Research Direct competitors There are several direct competitors for DualBottle which they have the similar types of product in the same market such as heaters, coolers and normal water bottles. In this case, keeping on track on consequential technological innovations is very important for a particular company to maintain a competitive advantage in the market. Firstly, the innovative product will have certain competition and comparatives with those existing and well-known brand like Thermos, Zebra, Camelback, Klean Kanteen, SIGG, Cheeki, Eco vessel and many more. These brands are the direct competitors for the DualBottle because these brands produce quality stainless steel and aluminium water bottles similar to the DualBottle but of course every brand has its specialty of their own products such as the designs, different attractive colors, functions, specifications, future and its outlook. These brands are the main direct competitors for DualBottle because both these products from these brands have the similar functions of heat preservation and have these brands are historical as compared with the new product. Though our new innovative product, DualBottle can reheat and re-chill the drinks; however, the existing of the products can only help to maintain the heat and the warmness of the drinks. In fact, people may be more likely to choose old brand due to brand loyalty and influenced by the power of word of mouth. The brand new product might be very novel yet it is still under the observation period to attract and being recognized by the people. On the other hand, old products are more creditable and always have good comments from one consumer to another consumer. Indirect competitors Beside those direct competitors, there are a number of indirect competitors for the DualBottle. Indirect competitors are the competitors that compete with the DualBottle indirectly. For example refrigerators that can cool the water, this is an indirect competitor because households have refrigerators at home. So it is considered as an indirect competitor. On the other hand, the kettle and hot water flask are also indirect competitors to the DualBottle because at home people use kettle to boil water and hot water flask because the flask is to keep the hot water to remain hot. Other than that, Mineral waters that are sold in sundry shops, supermarkets, convenient shops, and other places are considered as indirect competitors because they have cold beverages and warm beverages separately. Instead of purchasing DualBottle, customers might just purchase mineral waters for daily usage. Besides that, water dispensers are the main indirect competitors because the DualBottle mostly targeted customers are people who work in office, travel daily and also students. Water dispensers are available in all colleges and offices. Hence, instead bringing the water bottles along with them, customers may prefer using the water dispenser for cold and warm drinks. So it is considered a main competitor to the DualBottle that competes in the market. Furthermore, companies such as Starbucks also are served as the indirect competitor for the new product. Although Starbucks specialized on producing good and tasty coffee, the company itself has launched their own tumbler which also has the similar function with this new product as tumbler can be used to fill up the hot beverages. Besides that, Starbucks also has a promotion for its own customers by using the tumbler when they purchase hot beverage. They can get the RM2 rebate by using the tumbler. Hence, most of the customers who loyal and fascinating in Starbucks will tend to purchase the tumbler to get better offer. This phenomenon also will be one of the issues for the launching of new product. Next, in terms of the future competition for the DualBottle where in this new era technology is growing in a fast pace, all the products that selling in the market already be advanced. In the past years, these products are not in existence. However, in today’s fast development society, these products cannot be left out and more innovative and modern products are being launched. Most of the young adults have strong interest in trying new products. When this situation happened, all of the past products might be left out. Thus, to consolidate the base of new product in the competitive market, branding should be taken into consideration. Future competitors not only on the products themselves, but also included the consumer behaviour in today’s society. There will be always new competitors that will enter the market because of the advance of the technology. Target customers The innovative product, water bottle thermos is designed to satisfy all the needs of the individual and company. Furthermore, targeted customers are normal people who travel a lot; they can keep warm or cold water together with them while travelling in the car or bus. For instance, long distance travellers can keep hot coffee in the DualBottle so they can drink it while travelling to keep them fresh. Besides that, we are also targeting DualBottle on working adults and students who usually face with busy and tight schedule where they may be even unable to have their proper meals. For example, an event executive, Amanda is too busy with her task and could not even find time to have her meals and so, with this DualBottle, she is now able to enjoy her favourite drinks either in hot or cold at anytime and anywhere even when she is busy. With our unique selling point of DualBottle, that is the ability to reheat and re-freeze the drinks quickly by using the steel casing in which making DualBottle appeared to be so practical; it may also attract many companies to purchase our product as it can provide a high level of convenience to their employees. Therefore, we may be indulging ourselves in both B2B and B2C market in order to gain higher market share respectively and establishing a strong position in the market. We strongly believe that targeting the right consumers will achieve a desirable benefit to our innovative product, DualBottle. New Product First of all, stainless steel water bottle maybe very common in this current market such as Thermos, Klean Kanteen, Thinksport, and Eco Vessel. In fact that, there are just normal insulated water bottles which can keep drinks cold or hot for a short period however; DualBottle is coming up with an innovative idea where the water bottle is chargeable in order to heat up the drinks or make the drinks chilled. Although it appears to be nothing different from ordinary bottle, DualBottle has a ‘magic’ function that cannot be found in the current market. The uniqueness that able to chill soft drinks or to retain temperature of warm Chinese tea with a tiny â€Å"plug and play† kind of component attached to make DualBottle more standout. Similarly to some other portable coolers, it uses thermoelectric cooling system concept to switch between two modes (cold and hot) with just a button. In line with technology advancement, DualBottle is designed with an external component that can be attached from the bottom of the bottle and it is contacted with a metal plate to serve as conductor in order to transmit cold and heat. Meanwhile, instead of operating in 12 or 24 volts direct current (DC) which is similar to mini fridge, we would replace the battery storage with a 2800 milli-Ampere-hour (mAh) rechargeable battery. For instance, two hours are required to get the battery fully charged and it could be used for ten consecutive hours. Besides, there would be two different ways to charge the battery component by using direct current (DC) and alternating current (AC). It would be more convenient as users do not need to plug-on direct current or alternating current in order to use of the function because there would be power reserved in battery component. Additionally, DualBottle will have an automatic power switch off when the water temperature is heated up to 70 °C and the water temperature is chilled down to 3 °C to 5 °C. On the other hand, DualBottle can be presented more innovative by introducing another range of models that uses solar energy as an optional charging method therefore; the battery can be charged automatically whenever solar heat is stored. Moreover, when users do not feel like using the function, they could always remove the external component to function it as ordinary bottles like Bros, Sigg and Zebra. In addition, DualBottle is chargeable by using USB port charger and car power adapter as well, this idea enables users to charge DualBottle whenever they want. In fact, DualBottle can act more than a common water bottle where it can perform as a water warmer to keep the beverage warm for 4-6 hours because of the double-wall insulation designed; then it also can act as a water heater to heat up the beverage up to 70 °C, lastly it perform as a water cooler to hill the beverage down to 3 °C. Forget about the traditional design of Thermos bottle in which it looked heavy with stainless steel silver colour; DualBottle would design the products with relatively new colours and standout themes. DualBottle would look more colorful and attractive by adding some printings on it, the designs can be plain but sharp colors and candy colours, animal prints for fancy female group, and users can even print their pictures or words on DualBottle. To target different types of customers, DualBottle would allow customers to choose their favourite colour and design or to custom-made their bottle by choosing what design, features, function, colour, and engrave their name on the bottle. Besides, it would be designed for easy to carry by attaching a strap and also slim fit exterior outlook of the bottle. Meanwhile, the cover cap of DualBottle would be anti-leaking water designed which are made by rubber and plastic. It would be easier to design the bottle with open-close cover, instead of using rubber grip cap cover. However, there are also pros and cons to adopt the design of open-close cover. For instance, rubber grip cap cover can have better prevention of losing the water temperature in the bottle as compared with the open-close cover. As people are more health conscious nowadays, DualBottle uses stainless steel, aluminium and bisphenol A (BPA) free as inner bottle materials in production line hence; it would not be harmful to the users. Since a metal plate would acts as an electrical conductor to heat up or chill cold the drinks; stainless steel, aluminium and BPA free plastic materials are not an issue to end-users. In general, DualBottle has three different kinds of bottles but they perform the same function for users. This is because to target different group of customers as stainless steel material is usually expensive, aluminium material is on the average price, and plastic material would be cheaper. Nevertheless, high quality of stainless steel materials are usually weigh heavier as compared to aluminium and plastic materials; so materials made of DualBottle might be affect the weight of product but however, DualBottle has only two standardized bottle volume which are 500ml and 750ml. To be a part of contributing towards environmental friendly program, we would to use recycle materials if possible. The quality of the product must be proven through some international recognized authorities like FDA (US Food Drug Administration), LFGB (Europe Food Contact Material Standard), ISO (International Organization for Standardization), and SIRIM (Standard and Industrial Research Institute of Malaysia). Besides, DualBottle would only use high quality of electric thermos which it is also often used by Thermos, Klean Kanteen, and La Gourmet; this is to ensure that DualBottle can produce high quality products instead of using cheap materials. With the fact that the production cost might not be cheap and therefore it is expected that DualBottle is placed in high quality and high price position. Conclusion In the current market, thermos water bottle is frequently used by the people to store their drinks and keeping their drinks cold or warm for only a very short period of time. Our group has established the gap within the market where people may want to enjoy cold or hot drinks at the anytime and anywhere in their daily life. Thus, we have come out with an innovative product called â€Å"DualBottle†. In developing DualBottle, it is apparent that we will be facing those direct competitors like Thermos, Klean Kanteen, Sigg, and Zebra which have dominated the market for quite a long time in producing thermos water bottle. However, these products only consists the function of preserving heat and not heating or freezing like what DualBottle can do. On the other hand, we also will be facing some of the indirect competitors in the market like water dispenser companies, mineral water companies, some electrical companies that produces kettle and water boiler and even Starbucks as they had launched their own brand tumbler to increase loyalty of their customers. The DualBottle is targeted at travellers, students and working adults who may be very eventful and does not even have the time to sit down and enjoy their drinks. Thus, the ability of DualBottle to heat and freeze drinks enable these people to have a moment of pleasure on their favourite drinks either in hot or cold. The practical side of DualBottle may attract companies to buy in bulk from us in order to supply to their employees as it is very convenient to their daily activities. DualBottle introduces a function where it can be heated up the beverage or chilled the beverage in water bottle by only clicking a button. This function can be done by attaching a metal plate which acts as conductor on the bottom of the inner bottle and then an external component to act as battery to transmit energy. In additional, the external battery is actually an external component which can be attached or removed from the bottle. It is easy to charge by using adapter, USB port, car power adapter, and also solar energy. Moreover, Dualbottle design the bottle by using 3 different kinds of materials which include stainless steel, aluminium, and plastic. There are all having the same performance and with 2 standardized capacity volume of bottle which are 500ml and 750ml. DualBottle may obtain international certificates by government organizations to prove that the bottles are safe to use and has no harms to health. Besides, it would be having attractive outlook as the designs are standout and DualBottle enables customers to custom-made their bottle as well. The cover cap of bottle may be open-close cover design because of convenience and anti-leaking purpose. In conclusion, DualBottle is a high quality dual-function bottle and hence, it would be also selling at higher price. Reference list Alicia,2009. Top 5 Stainless Steel Water Bottles. [online] Available at: [Accessed on 2nd April 2012] Better Bottle Stainless, 2012. [online] Available at: [Accessed on 3rd April 2012] Hydro Flask, 2012. [online] Available at: [Accessed on 3rd April 2012] Klean Kanteen, 2012. [online] Available at: [Accessed on 4th April 2012] Shop Naturally, 2012. [online] Available at: [Accessed on 4th April 2012] SIGG Design Bottles, 2012. [online] Available at: [Accessed on 3rd April 2012] Zazzle water bottles, 2012. [online] Available at: [Accessed on 4th april 2012] How to cite Innovative Product, Essay examples

Friday, December 6, 2019

Taxation Law and Practice Residency & Assessable Income

Question: Discuss about the Taxation Law and Practice Residency Assessable Income. Answer: Determining the tax residency The tax residency status of an individual tax payer provides estimation that what portion of the income is assessable for the taxation that is derived either from domestic sources or from foreign sources. As per the Section 6-5(3) of the Income Tax Assessment Act (ITAA), 1997[1], in case of foreign tax resident only the amount of proceeds that are generated with in Australia are considered for the assessable income. Therefore, it is essential to determine the tax residency status of the taxpayer in order to comment on the accessibility of incomes received from various sources. In the process of determining the tax residency status in case of an individual taxpayer, subsection 6(1) of ITAA, 1936 would be considered. There are lots of parameters under various tax rulings and case laws that can be applied to determine the tax residency. TR 98/17[2] is one of the imperative tax rulings that highlight the major tests to find the tax residency[3]. These tests are applied on a taxpayer in order to determine the tax residency for given financial year. These tests are highlighted below: 183 day Test: This test is applicable only when the concerned taxpayer is a foreign resident. Superannuation Test: This test is applicable only for the government officers who are residing in foreign land in order to complete their duties. Resides Test: This test is applicable only when the concerned taxpayer is a foreign resident. Domicile Test: This test is applicable only when the concerned taxpayer is an Australian resident. In the present case, Domicile test is applicable because the concerned taxpayer is an Australian resident. A detailed discussion of domicile test is as highlighted below: Domicile Test: There are mainly two conditions of the domicile test that need to be satisfied on behalf of the taxpayer in order to recognised as Australian tax resident for the respective financial year[4]. It is essential that the taxpayer must possess Australian Domicile as per Domicile Act 1982. The permanent residence as highlighted in the decision of Levene v. I.R.C.[5] case must be situated within Australia for the respective financial year It is noteworthy that if the concerned taxpayer does not satisfy both the above highlighted conditions, then the taxpayer would not be termed as Australian tax resident under domicile test. In application of the above tests, domicile determination is rather straightforward but the same cannot be said about the ascertaining of permanent abode location which is usually fraught with high degree of subjectivity and hence requires further assistance. The imperative tax ruling IT 2650 is used to comment on the aspects related to the ascertaining of the underlying location of the permanent residence[6]. These aspects are essential because the tax commissioner would use the below mentioned aspects while deciding on the permanent abode location[7]. Total stay in the foreign land, when the taxpayer is outside from Australia then the difference between the actual duration of stay and intended duration of stay would be considered. The reason/purpose on the part of the taxpayer to stay in the foreign land Rate of visits, which involves how many times the resident is going and staying on the foreign land Location of the asset and residential essential to the taxpayers such as rent or lease and so forth Any particular act on taxpayers part that indicates the willingness to reside outside from Australia on a permanent basis. Intensity of the personal and professional bonds of the taxpayer in Australia during the period of abroad stay also plays an imperative role in this regards, A critical aspect with regards to application of the test is to understand the contours of the word permanent which gives the perception that a permanent shift of the taxpayer from Australia would cause relocation of the permanent abode. However, this is not true. The F.C. of T. v. Applegate[8] case is the testimony in this context. According to this case, the concerned taxpayer who was having an Australian domicile was sent overseas for some professional work, then the long term duration of the stay in the overseas would be a significant parameter to decide the permanent abode of the taxpayer. In such cases, if the intended time of stay in the foreign land is not defined but the taxpayer has a strong will to go back to Australia in future after the work is finished, then the taxpayer would be considered as foreign tax resident. But, due to critical reason such as diseases, health issues he/she came back to Australia on permanent basis then also he/she would be recognised as foreign tax resident for the years which he /she has spent in the foreign land irrespective of the significant difference between the actual stay and intended stay in overseas. It is apparent that the concerned taxpayer Peter is an Australian resident and engaged in the profession of a guitarist in a well-known band in Australia. It has been found by the taxpayers that the band can get huge success in England and thus, the band members along with Peter decide to go to England. Taxpayer Peter has a strong willingness to return to Australia after getting significant popularity in England. In order to collect the requisite fund, Peter had a house which he rented and also sold his car and shares. When the band members and Peter had arrived in England, they had leased a house for 1 year. As estimated by the band member, a significant popularity was obtained by the band and derived subsequent proceeds, prices and royalties on the album sold along with live shows. In August 2017, it had been decided by members to return back to Australia and in October 2017, they came back to Australia. Additionally, Peter had leased the house with a validation till end of the yea r 2018 and thus, Peter had to make a stay in a rented house located in Australia. It is apparent that Peter is having an Australian domicile under the Domicile Act 1982. It means he satisfied one of the essential of domicile test. Moreover, in regards to comment on the permanent abode of Peter, it is apparent that he has leased his permanent house located in Australia and shifted to England for professional course of work for acquiring requisite popularity of band. It is evident that Peter does not have any clear idea regarding the duration of stay in England but expects it to be of long enough to stretch into years. Hence, he has leased his house for substantial period of time i.e. end of year 2018. This indicates that there is very less possibilities regarding the early return of Peter. Therefore, it can be concluded that for the time period, which he has spent in England, it would be considered that Peter had shifted the permanent abode and thus, he would be recognized as foreign tax resident as per the leading case F.C. of T. v. Applegate (1979) ATC 4307 case. Assessable income The tax treatment of an Australian tax resident under the provisions of Section 6-5(2) of ITAA, 1997[9] takes into consideration both foreign income as well as domestic income for the purposes of tax accessibility. This is in stark contract with a foreign tax resident for whom only income derived from sources situated in Australia would be taxable. Since, Peter is not an Australian tax resident, hence only sources located in Australia are eligible to contribute towards assessable income. According to the Australian tax law, there are two main parts of assessable income as identified below. Ordinary income as per Section 6(5) of ITAA, 1997 As name suggests, any income earned or derived from ordinary source of income such as due to investment, dividend, rental or lease amount, interest amount, professional works or through personal exertion are termed as ordinary income. There is no specific ruling or provision given in the statue for the ordinary income specifying the exact sources and thus, the leading case law and their verdicts are considered for the determination whether the income is assessable under the ordinary income concepts or not[10]. Moreover, any proceeds derived on the account of the royalty for the professional work would also be termed as assessable income under the ordinary income concept of TR 98/1 if the same is derived from skills related to profession. Also, profession related prize money as per the arguments in Scott v. Federal Commissioner of Taxation[11]would also contribute to ordinary income. Statutory income as per Section 6(10) of ITAA, 1997 One of the key components of statutory income is capital gains on which application of capital gains tax or CGT takes place. The income derived on liquidation of a capital asset would result the capital receipts and, if the capital gains is obtain than capital gains, then the same would be taxable as per the provision of CGT[12]. Moreover, capital gains received from a personal use asset that are used by the taxpayer for personal work or for entertainment would not liable for CGT under the Section 108-20(2), ITAA 1997[13]. Moreover, fifty percent discount would be validated for the concerned Australian resident taxpayer on the received long term capital gains as per the Division 115 ITAA, 1997[14]. Application Case facts Therefore, the income derived in Australia only would be liable for the computation of assessable income as per the provision of Section 6-5(3). For income tax year 2016 Sale of car Exempt from the capital gains tax Section 108-20(2) No assessable income Sale of shares Long term capital gains (Peter is not liable to get 50% discount because he is foreign tax resident in 2016) assessable income ($11000 - $5000) = $6000 ARIA award amount Ordinary income Section 6(5) assessable income ($20,000) Proceeds due to good performance Ordinary income Section 6(5) assessable income ($140,000) Lease amount results from the leased house located in Australia Ordinary income Section 6(5) assessable income For income tax year 2017 Royalty amount Ordinary income Section 6(5) assessable income ($30,000) ARIA award amount Ordinary income Section 6(5) assessable income ($10,000) Lease amount results from the leased house located in Australia Ordinary income Section 6(5) assessable income For income tax year 2018 Lease amount results from the leased house located in Australia Ordinary income Section 6(5) assessable income Royalty amount received after returned back to Australia Ordinary income Section 6(5) assessable income ($4,000) It is noteworthy that the income received from the foreign source (while residing in England) would not be considered as assessable income because in that period of time he is termed as foreign resident. References Websites Australian Taxation Office: Taxation Rulings: TR 98/17-Income tax: residency status of individuals entering Australia (25 November 1998), https://www3.austlii.edu.au/au/other/rulings/ato/ATOTR/1998/tr1998-017/ ATO, Guide to capital gains tax, https://www.ato.gov.au/Tax-professionals/TP/Guide-to-capital-gains-tax-2016/ Commonwealth Consolidated Acts: Income Tax Assessment Act 1997 SECT 6.5. https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.5.html ATO, INCOME TAX ASSESSMENT ACT 1997, https://www.ato.gov.au/law/view/document?DocID=PAC/19970038/6-5 Books Sadiq, Kerrie, et. al., Principles of Taxation Law 2015, (Pymont,Thomson Reuters, 2015) Deutsch, Robert, et. al., Australian tax handbook. (Pymont, Thomson Reuters, 2015) Relevant Statutes Income Tax Assessment Act, 1936 Income Tax Assessment Act, 1997 Case laws Levene v. I.R.C. (1928) A.C.217 F.C. of T. v. Applegate (1979) ATC 4307

Thursday, November 28, 2019

Abortion misc3 essays

Abortion misc3 essays Abortion is the termination of pregnancy before birth, resulting in, or accompanied by, the death of the fetus. Some abortions occur naturally because a fetus does not develop normally. Or because the mother has an injury or disorder that prevents her from carrying the pregnancy to a full term. This type of abortion is commonly known as a miscarriage. Other abortions are induced. Induced abortions are intentionally brought on, either because a pregnancy is unwanted or presents a risk to a womans health. Induced abortion has become one of the most ethical and philosophical issues of the late 20th century. Modern medical techniques have made induced abortions simpler and less dangerous. But in the United States, the debate over abortion has led to legal battles in the courts, in the Congress of the United States, and state legislatures. It has proven to be spilled over into confrontations, which are sometimes violent, at clinics where abortions are performed. There are many different methods in having an abortion. Induced abortions are performed using one of several methods. The safest and most useful and appropriate method is determined by the age of the fetus, or the length of pregnancy, which is calculated from the beginning of the pregnant womans last menstrual period. Most pregnancies last an average of 39 to 40 weeks, about 9 months. This period of time is broken up into three parts known as trimesters. The first trimester is the first 13 weeks, the second trimester is from the 14 to 24 week and the third trimester lasts from the 25th week to birth. Abortions in the first trimester of pregnancy are easier and safer to perform, that is because the fetus is smaller. Abortions in the second and third trimesters are more complicated procedures, which present greater risks to a womans health. In the United States, a pregnant womans risk ...