Wednesday, January 29, 2020

Gillian Clarke Essay Example for Free

Gillian Clarke Essay Before even reading â€Å"Miracle on St David’s Day†, I knew that something very special was going to happen from the word in the title â€Å"Miracle†. Clarke’s use of this word suggests that an amazing event is going to occur and that the poem is therefore going to be emotional and poignant. Gillian Clarke uses the first verse of the poem to create a pastoral idyll due to the use of personification-â€Å"An afternoon yellow and open mouthed with daffodils†. This conjures a happy and warm image of daffodils with their trumpets open wide, laughing in the sunlight, and it successfully personifies the flowers. Clarke also places people in the description to make it seem even more vivid in our minds-â€Å"the rumps of gardeners between nursery shrubs†. The line, â€Å"country house, guests strolling† pulls together a vivid image of a beautiful, opening scene in the reader’s mind. Clarke also introduces the importance of nature right at the beginning of the poem in this first verse. lAt the start of the second verse, Clarke dramatically dispels the pastoral idyllic that she created in the first verse. â€Å"I am reading poetry to the insane† is a blunt line, completely in contrast to the last verse as it is so insensitive. As readers, we instantly realise the harsh reality of the situation that she is in fact in a mental institution. Clarke’s dispelling of the original image is effective because it catches the reader’s attention immediately as it is a completely unexpected twist. It also makes the poem poignant because it makes the reader’s realise that there is never a perfect place and that there is always suffering around. Clarke goes on in this verse to describe some of the patients around her and the length of their mental disorders-â€Å"An old woman interrupting offers as many buckets of coal as I need. Clarke describes the poignant image of a schizophrenic, beautiful boy absorbed in her poetry making us realise that her poetry may be powerful for these people. After verse two, Clarke introduces verse three by stating â€Å"on a good day, they tell me later† to show how the split between a verse is a like the dramatic split personality of a schizophrenic. In verse three, Clarke goes into more detail about her moving surroundings to build up a vivid idea of the situation in the reader’s mind. She describes ow the sun causes shadows of window bars into the room and how a woman is sitting in these shadows as if she is in a cage. â€Å"In a cage of first March sun a woman sits†. Clarke repeats the word not, â€Å"not listening, not seeing, not feeling† to result in the woman appearing to be trapped inside herself and entirely vacant. Finally in this verse, Clarke writes, â€Å"a big, big mild, man is tenderly led to his chair†. The use of the adverb â€Å"tenderly† makes us understand just how much care and attention these people need. Clarke continues with the poem’s tone of compassion in verse four, by the slow reading caused by several instances of pauses in the line due to commas such as hands on his knees, he rocks . â€Å"I read to the big, dumb, labouring man as he rocks† also brings about the sad sense that although this man seems self-sufficient and big on the exterior he is mild and insecure on the inside and in the mind. Finally Clarke uses an oxymoron, â€Å"I read to their presences, absences† to show how although they are physically in the room, some of their minds aren’t really there at all. In verse five, Clarke’s writing makes everything suddenly change. The slow and thoughtful pace of the poem ends dramatically in a similar way that Clarke destroyed the pastoral idyllic after the first verse. Gillian Clarke’s use of alliteration also strongly suggests that something special is about to happen, â€Å"He is suddenly standing silently, huge and mild but I feel afraid. † Clarke then cleverly uses two similes to portray the moment before the man speaks, â€Å"Like slow movement of spring water or the first bird of the year in the breaking darkness†. These similes are closely linked to new life spring which is convenient because the poem is set on the first day of spring. We also grasp from Clarke’s use of similes that the man is going to do something new. This is a significant and poignant moment in the poem because the man is so well-built and huge yet what he is about to do is something really big and special for everybody in the room and the reader, â€Å"the labourer’s voice recites ‘The Daffodils’† The reaction to this man’s speech is shock and no one is able to speak. The nurses are speechless and prepared for violence from the man but even they freeze. The patients, some of which are seriously mentally ill also suddenly listen, â€Å"the patients seem to listen†. It is effective and poignant, how Gillian Clarke then personifies the daffodils to match the characters and mood of the room. She expresses that even nature outside can react at this incredible moment. The hyperbole that she uses, a thousand, ten thousand is an excerpt from the Wordsworth poem that the man is reciting. Clarke successfully employs this hyperbole to exaggerate the number of daffodils who stop to observe to the man breaking free of speech and his life. I think that the seventh stanza is the most heart-breaking stanza, especially Since the dumbness of misery fell; because that implies that the man was once a happy child and only stopped talking and became miserable when something tore his life apart. This is poignant because it makes us imagine tragic events that could have stopped this man from speaking and that it really shows the power and impact that poetry can have. I think the daffodils are flame is a very effective and clever way of Clarke to finish the poem because it is ending with the daffodils where it first started. The way that nature outside corresponds to the event in the room is truly miraculous. In verse six Clarke personifies the daffodils as â€Å"still as wax† whilst the man is reciting and the daffodils are then â€Å"flame† in the last verse during the man’s applaud (we can see a fiery theme). The poem is so poignant because of the way Clarke creates successful images and personification so that we can feel we are in the room at the time of the miracle. The pathetic fallacy at the end leaves reader’s reflective and astounded by the description in poetry of such an amazing account.

Tuesday, January 21, 2020

The Internet Essays -- The Internet

Whether you’re an average teenager wanting to keep in touch with friends after school, or a business person needing a low cost but effective way to keep work related material local and secret, chances are you use E-Mail or Instant Messaging services. For communication purposes in this high tech lifestyle that exists today, these systems are used only with the basic understanding needed to run these devices. You are about to learn how these systems came to be and the in depth understanding needed to make them work.   Ã‚  Ã‚  Ã‚  Ã‚  To start with, you must know that they require a system of computers connected to a LAN (Local Area Network) server. The most commonly used and largest LAN server in the world is the Internet. Since the internet hosts the majority of all IM (Instant Messaging) and E-Mail servers, then you must know the beginnings of it.   Ã‚  Ã‚  Ã‚  Ã‚  The Internet’s precursor was the ARPANET. The ARPANET was a large wide-area network created by the United States Defense Advanced Research project Agency (ARPA). Established in 1969 ARPANET served as a test-bed for new networking technologies, linking many universities and research centers. The first two nodes that formed the ARPANET were UCLA and the Stanford Research Institute, followed by the University of Utah. Because of his unique expertise in data networking Len Kleinrock would use the technology which by then had come to be known as â€Å"packet switching†. When TCP/IP (Transmission Control Protocol / Internet Protocol) was adopted by the ARPANET as its connection for the networks, the Internet was born.   Ã‚  Ã‚  Ã‚  Ã‚  The first email message was sent by Len Kleinrock in 1973. He used the Resource-Sharing Executive program (RSEXEC) to send a message to a man in London that he forgot his razor in his room and to retrieve it while at the international meeting for government funding projects like the ARPANET from other countries. To do so he first had to run the RSEXEC program in his home in Los Angeles and then had to think of a person on the network at 3 A.M. When he did, he put the â€Å"where so-and-so† command in and connected his computer to the other so the TALK command would be enabled. RSEXEC opened a split screen window, one to write messages and the other to read. As time passed, this process of using a resource sharing program as a message sending... ... out with their own versions as well. Since AOL controls the majority of IM systems, it will not allow the software the capability to communicate with other IM systems. Other companies have taken a different approach rather than wait for an agreed-upon standard. Jabber is one company that has created a client program capable of communicating with various IM systems.   Ã‚  Ã‚  Ã‚  Ã‚  Instant Messaging works by using a piece software called a CLIENT. The CLIENT is normally a software the is in the server and/or maybe needed in the user to machine for proper use. The client communicates with an ICQ server whenever the user’s online and the client is running. The Internet Engineering Task Force (IETF) is currently developing a standard protocol for instant messaging, this protocol is know as the Instant Messaging and Presence Protocol.   Ã‚  Ã‚  Ã‚  Ã‚  As time has passed and technologies have improved more and more little things tend to replace the uses of what was once a great and commonly used services. So who is not to say that one day the usage of e-mail services will gradually be wilted away by some unheard of system that may become just as big.

Monday, January 13, 2020

Comparison Essay: in Cold Blood

Comparison Essay: â€Å"In Cold Blood† Film & Book In Cold Blood is a 1967 film directed by Richard Brooks. The film is based on the book by Truman Capote, having the same title as the film. The closeness and accuracy of events between the book and the film are tied closely together. Some of the film was actually shot on location where the fatal Clutter murders took place. While reading the book, the reader learns that Capote uses a form of writing that could be difficult to portray in a film setting.As the storyline in â€Å"In Cold Blood† progresses, Capote shifts scenes to show the Clutter’s in their everyday routine, as well as the killers as they approach their victims. Brooks does an excellent job shifting scenes in the film, but not so much that it becomes confusing to the viewer. Although the book and film are closely related, there are a couple of differences that are quite noticeable and could in fact change a viewer/reader’s opinion of the book and or film.The character descriptions in Capote’s book are much stronger than those of Brooks’. The two sources also have two different endings. The character descriptions by Capote are very strong. Almost the entire first half of the book is dedicated to describing the Clutter family and the two killers. By describing in such depth, Capote allows the reader to form some sort of feeling towards the character. For instance, Herb Clutter was described as a good friend, boss, husband, and father.Capote writes, â€Å"He was, however, the community’s most widely known citizen, prominent both there and in Garden City and his name was everywhere respectfully recognized among Midwestern agriculturists, as it was in certain Washington offices† (6). He not only does this with Mr. Clutter, but he describes every family member in great detail. Nancy Clutter was widely known throughout Holcomb, and was basically the All-American child. As for Mrs. Clutter, her descri ption was rather important.The fact that she was not mentally stable and remained sick most of the time aided in her vulnerability at the time of the murders. The analysis of each character enables the reader to feel for the Clutter family and come to the realization that they were just like any other American family; not criminals, wrong-doers, or anything of the sort. Not only does Capote describe the Clutter family, he takes a lot of time to figure out the criminals behind the murders. Dick Hickcock and Perry Smith are very well analyzed in throughout the novel.Basically their whole life stories and every move they made in order to reach the Clutter’s were documented in Capote’s book. In the film, on the other hand, the viewer sees slightly into the lives of the Clutter family, but the director does not describe each character individually. Without this insight, a viewer who has not read the novel may not feel the same way about the family’s tragedy. Knowing more about them would give the viewer a better understanding of what the family was like, and as to why exactly the killers went through with the awful act.The character descriptions in both the movie and the book are in fact different and cause different reactions to each. Not only are the details different in the film and the book, they actually have different ways of ending. Capote closes his novel with a scene located at a cemetery. This scene differs from the movie in that Brooks ended his work with the hanging of Dick and Perry. This conclusion was probably done for dramatic effect, as are most films. Capote’s ending to the novel was a more emotional approach to concluding the Clutter case.

Sunday, January 5, 2020

Alpha Radiation - Definition of Science Terms

Definition: Alpha radiation is ionizing radiation resulting from the decay of radioisotopes where an alpha particle is emitted. This radiation is denoted by the Greek letter ÃŽ ±. Examples: When Uranium-238 decays into Thorium-234, an alpha particle is produced in the form of alpha radiation.

Saturday, December 28, 2019

Introduction. A Resounding “Thank You” Is Directed Toward

Introduction A resounding â€Å"thank you† is directed toward former President, George W. Bush for mandating the â€Å"No Child Left Behind† Act in 2002, which consists of the Common Core State Standards (CCSS) Initiative. CCSS is set of quality academic standards in math and English for grade levels K-12 that outlines what a student should have learned at the successful completion of each grade. Ultimately, the CCSS levels the learning field for students across America, regardless of social class, race, or disability by requiring all students to meet the same standards of quality education. Statement of the Problem The popularity of the CCSS falls onto a spectrum. One end favors the CCSS and is a part of the population that resides in†¦show more content†¦The Future of Education Looking forward, enforcing nationwide K-12 education standards will shrink the earning gap and increase the earning potential of everyday Americans. Those persons who cannot afford the luxury of college would be able to earn a livable wage with just a high school diploma because there will be job market opened for them. In contrast to today’s job market, where minimal a graduate degree is needed to gain competitive employment. The job market’s affinity to post-graduate degrees is a direct result of the lack of faith in the public school system. Employers do not believe that incoming recent high school graduates are prepared for the workforce. Current Issues in Education High-stakes Testing Test-based accountability systems, the application of tests to hold individuals or institutions accountable for achievement and to reward accomplishment, have transformed into the cornerstone of United States federal education policy. The past decade has observed a nationwide adoption of test-based accountability systems in the U.S. Consider just one essential manifestation of this burgeoning trend: test sales have grown from roughly $260 million yearly in 1997 to nearly $700 million now—almost a threefold increase (Supovitz, 2017). Where was the money spent? Research tells us that high-stakes assessments can and doShow MoreRelatedHow Social Media Has Changed Our Life1937 Words   |  8 Pagesshare their stories, identify themselves, but an online market – where products are popularized by famous people’ broadcast. As a part of it, the advertising campaign between Taylor Swift, a musician-singer, and the pop brand Coca-Cola achieved resoundin g success. The commercial, with the participation of tons of cat, brings to the audience great, happy, and enthusiastic feeling as well as introducing Taylor Swift’s coming album. The figure is a catching invitation to convince people to buy DietRead MoreDebonairs Pizza Product-Market Expansion Growth Strategies27204 Words   |  109 PagesMASTER OF BUSINESS ADMINISTRATION (MBA YEAR 1) COURSE AND ASSIGNMENT HANDBOOK JULY 2010 INTAKE Course and Assignment Handbook – July 2010 TABLE OF CONTENTS 1. 2. 3. 4. 5. WELCOME MESSAGE FROM PRINCIPAL INTRODUCTION TO MANCOSA THE MANCOSA MISSION OUR VISION MBA PROGRAMME STRUCTURE 5.1 Overall Programme Objectives 5.2 Programme focus 5.3 Module description and rationale PROGRAMME ADMINISTRATION 6.1 Programme Management 6.2 Programme registration 6.3 Registry and despatch 6.4 Finance 6.4.1 FeeRead MoreCoaching Salespeople Into Sales Champions110684 Words   |  443 Pagesactivity to boost sales that works better than sales coaching and this book is the best ever written on how to do it well.’’ Brian Tracy, Author of Getting Rich Your Own Way ‘‘Flufï ¬â€šess! Rosen continues to give practical, A to Z how-to advice. After you read it, simply do it!’’ Anthony Parinello, Author of Selling to VITO ‘‘Keith has done a tremendous job outlining the importance of coaching versus managing. Implementing Keith’s playbook will drive the development of high performance salespeople andRead MoreI nnovators Dna84615 Words   |  339 Pagesarchitect of and the world’s foremost authority on disruptive innovation. â€Å"Businesses worldwide have been guided and in uenced by e Innovator’s Dilemma and e Innovator’s Solution. Now e Innovator’s DNA shows where it all starts. is book gives you the fundamental building blocks for becoming more innovative and changing the world. One of the most important books to come out this year, and one that will remain pivotal reading for years to come.† Chairman and CEO, salesforce.com; author, BehindRead MoreImpooving Employee Performance72019 Words   |  289 PagesAMACOM, a division of American Management Association, 1601 Broadway, New York, NY 10019. Printing number 10 9 8 7 6 5 4 3 2 1 Contents Foreword Preface Acknowledgments A Conceptual Framework for the Appraisal/Coaching Process Pretest 1. Introduction and Overview How to Get Maximum Performance from Employees The Performance Review Program 2. The Basis for Appraisal Signiï ¬ cant Job Segments Standards of Performance 3. The Appraisal and the Interview The Appraisal Process Preparing for the AppraisalRead MoreProject Mgmt296381 Words   |  1186 Pagesand Terwiesch, Matching Supply with Demand: An Introduction to Operations Management, Second Edition Finch, Interactive Models for Operations and Supply Chain Management, First Edition Fitzsimmons and Fitzsimmons, Service Management: Operations, Strategy, Information Technology, Seventh Edition Gehrlein, Operations Management Cases, First Edition Harrison and Samson, Technology Management, First Edition Hayen, SAP R/3 Enterprise Software: An Introduction, First Edition Hill, Manufacturing Strategy:Read MoreProject Managment Case Studies214937 Words   |  860 Pagesimplied warranties of merchantability or fitness for a particular purpose. No warranty may be created or extended by sales representatives orwritten sales materials. The advice and strategies contained herein may not be suitable for your situation. You should consult with a professional where appropriate. Neither the publisher nor author shall be liable for any loss of profit or any other commercial damages, including but not limited to special, incidental, consequential, or other damages. For generalRead MoreThe Human Rights Act and Anti-Terrorism in the Uk: One Great Leap Forward by Parliament, but Are the Courts Able to Slow the Steady Retreat That Has Followed?17827 Words   |  72 Pagesanniversary in late 2008 drew many commentaries on the strengths and weaknesses, utility and purportedly harmful effects of the Human Rights Act 1998. The debate has continued into 2009, with discu ssion of potential repeal of the Act and/or the introduction of a Bill of Rights. This paper seeks to contribute to these debates, with a focus on one area of government policy which gained renewed emphasis shortly after the entry into force of the Human Rights Act, namely anti-terrorism. Legislative andRead MoreThe Human Rights Act and Anti-Terrorism in the Uk: One Great Leap Forward by Parliament, but Are the Courts Able to Slow the Steady Retreat That Has Followed?17817 Words   |  72 Pagesanniversary in late 2008 drew many commentaries on the strengths and weaknesses, utility and purportedly harmful effects of the Human Rights Act 1998. The debate has continued into 2009, with discussion of potential repeal of the Act and/or the introduction of a Bill of Rights. This paper seeks to contribute to these debates, with a focus on one area of government policy which gained renewed emphasis shortly after the entry into force of the Human Rights Act, namely anti-terrorism. Legislati ve andRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesmechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458, or you may fax your request to 201-236-3290. Many of the designations by manufacturers and sellers to distinguish their products are claimed as trademarks. Where those designations appear in this book, and the publisher was aware of a trademark claim, the

Thursday, December 19, 2019

Postmodernism and the Matrix - 952 Words

Postmodernism in The Matrix Postmodern writing evolved around WWII in response to Modernism that dominated the 19th c. The two writing styles share many characteristics, but the defeated modernist wallows in his realizations whereas the postmodernist offers a light or hope in conclusion. There is still a sense of foreboding for the postmodernist concerning science and technology. However, they are able to forge past their distrust, accept it as a logical progression, and begin to embrace some elements of advancement. Postmodernists have also lost faith in transcendence and spirituality, but to counter this loss they search and find hope in mystical forces or worldly treasures. Objective reality doesn’t exist for them either, but†¦show more content†¦This man will lead and succeed in the war against the machines. When the real population believes that Neo is their savior, they find a new hope they never had before. This new commitment will bring change and faith to the ‘real’ population. This faith will lead to political sacrifice and loss of life in hope of change for the future. Many are lost on the road to freedom and a world of reality. There is much anguish and suffering due to external and internal betrayal of the population as they seek victory against the machines. Even as all seems lost, and loved ones sacrificed, the insurgents never lose hope that they will affect change. The more it seems they are beaten, the harder and stronger they fight. As this war for freedom continues, it leaves little time, or inclination, for tranquil moments of spirituality and transcendence. So these underdogs put their faith in something more human and mystical. With the words of the Oracle ringing in their ears, and their hope and faith in Neo, the revolution continues. The crippled population grasps for hope in the foreshadowing of the medium and the unworldly abilities of their proposed savior. Their conviction to affect chang e, and the hard road they have to travel required help in order to continue. The fact that this help came in the material form of an Oracle and Neo is aShow MoreRelatedPostmodernism: The Movement in Life Essay1263 Words   |  6 Pagesthe culture of this nation. Postmodernism took America from a place where it held strong values of right and wrong, to a place where any idea has been given validity and merit. By presenting new world views, postmodernism has affected American literature, for both the writer and the reader, and American culture on a vast scale. Explaining postmodernism is very challenging because it does not have a real meaning other than â€Å"after modernism† (Merriam-Webster). Postmodernism has influenced every aspectRead MoreThe World Wide Web1070 Words   |  5 Pagesphilosophers who have interpreted this idea. For example, The Greek philosopher Plato’s Allegory of the Cave has many thing in common with The Matrix. Plato comes up with the idea that the world we see is only a shadow of what truly exists and that we have never seen the world for what it really is. In the film, humans are plugged into the computer program Matrix, Neo is pulled from a sort of cave in the first film, that is the first time when he sees the real world. It turns out that everything he thoughtRead MoreSocial Change and then Post Modernity1090 Words   |  4 Pagesthe conventional wisdom, routines, static meanings, and axioms of normal science, thereby exposing knowledge to non-dogmatic forms of thought(P44). Baudrillards most important book Simulacra and Stimulations actually became the basis of the Matrix films. In his book he argues that this late-twentieth-century consumer culture in which we now live is a world in which simulations or imitations of reality have become more real than reality itself, a condition he describes as the â€Å"hyper-real.† HeRead MoreThe Matrix ( 1999, Lana And Lilly Wachowski Essay1531 Words   |  7 PagesThe Matrix (1999, Lana and Lilly Wachowski) is an action filled, futuristic view of what the world would be like if artifi cial intelligence were to take over. The movie covers many of the issues associated with the human experience, such as gender equality, figuring out what is real versus what is an illusion created by society, and finding and then defining one’s faith. Much like every person in the world today the characters in The Matrix struggle with finding their faith, whether it be faithRead More Apathy and Addiction in William Gibsons Neuromancer Essay1401 Words   |  6 Pagesof the matrix--an escape from his bodily existence or the meat. When this escape from reality is denied him, Case feels more fully the limitations and hopelessness of the world in which he lives and perceives his physical reality as a trap: Case fell into the prison of his own flesh. (6) Denied the escape of the matrix, the escape for which he lives, Case turns to drugs in an attempt to create a fast unreal existence for himself that approximates the rush he receives from the matrix: GetRead MoreContemporar y Art And Artistic Practices1465 Words   |  6 Pages It is therefore an idea linked directly to modernity and especially to the modern definition of art, which constitutes itself as â€Å"a world apart, subject to its own laws,† a sphere removed from the regulatory pressure of social life, praxis. The matrix of the autonomy of art is in â€Å"the invention of pure aesthetics,† that has its origins in Kant s Critique of Aesthetic Judgment of 1790, who developed on this book a search to find a term that synthesizing concepts like beauty, genius or taste; essentialRead MoreThe Genre Of Cult Film1741 Words   |  7 PagesHighlighted by Sconce in his study, ‘[cult film] would include entries from disparate sub-genres such as â€Å"bad films†Ã¢â‚¬ ¦and just about every other manifestation of exploitation cinema from juvenile delinquency documentaries to soft core pornography.’ This postmodernism and moral panic that the quote connotes refers to the f ormat that cult film has constructed since the 1950s up until now, putting it in direct opposition to the mainstream moviegoer and giving audience appeal to niche psychometrics. FurthermoreRead More Contemporary Art Essay2541 Words   |  11 Pagestrying to make them ourselves we can understand much of what goes on in that world.... The basic unit of analysis, then, is an art world.† - Howard Becker (Art Worlds) Postmodernism deconstructs Modernism like Modernism deconstructed art Like the Simpsons episode that explained Po-Mo as â€Å"weird for the sake of weird†, Postmodernism accepted the philosophy â€Å"art for the sake of art†. A very free and democratic practice, a natural response to the inhibiting Modernist intelligentsia. So radical isRead MoreChapter Three : Parametric Urban Design Essay1100 Words   |  5 PagesChapter Three: Parametric urban design 3.1 Introduction As the research demonstrate in the previous section that the relationship between the indicators of quality of life and the contemporary design approaches has a interacted results, as the previous matrix in chapter two Table ‎2 11 demonstrate the multiple principles that emerged due to the combination between quality of life and the urban design. In order to implement these principles in the design process, the research have to find up new parametricRead MoreThe Matrix, By Gregory Bassham Essay1754 Words   |  8 PagesIn the film, The Matrix, a world exists where machines rule over the human race, using them as an energy source. The film plays with the idea of a real versus simulated world. In addition to reality, the film portrays certain Christian and non-Christian based themes. These themes are discussed by Gregory Bassham, along with the presence of religious pluralism, in his article â€Å"The Religion of The Matrix and the Problems of Pluralism.† Bassham’s article is unbalanced and does not follow his thesis

Wednesday, December 11, 2019

Taxation Core Tax Legislation

Question: Describe about the Taxation for Core Tax Legislation. Answer: Introduction This is a write-up that critically analyses the income tax implication between Bronx lighting pyt ltd and Mrs. Gilling who is the sole proprietor. Mrs. Gilling is in discussion and have reached a bargain with an Italian system manufacturer regarding a sole agency agreement. In order for Mrs Gilling to get the final contract, she had to travel to Italy. Mrs. Gilling transactions and actions during this period had tax implications and these are what we are emphasizing upon hereafter. Agency contract Agreement The business agent is defined in section 10 of the Agent Act 2003 as buying, selling, echanging or disposing of goods or providing a service n behalf of the principal in lieu of a reward (Barkoczy 2016). Mrs. Gilling had an agreement on being a sole agency contact with the Italian lighting company. The agreement states that in the next 5 years it is only the Bronx who could supply Allese lighting systems. However, the Bronx would have to pay for the sole distribution and sales right an amount to the tune of $205000.00. We can clearly conclude that as per section 10 of the Agent Act 2003, the business agent in this case is the Bronx. The section 8-1 of the ITAA 1997 states that a taxpayer can deduct loss or expenses from the assessable income if such expenses are incurred for earning the assessable income (Saad and Udin 2016). It goes ahead to state income that is not allowed as deduction and these would include in the act that the capital expenses, private expenses and expenses incur red for earning an exempted income. Under section 8-1 of the act it is quite clear that the expense for sole agency for distributorship of $205000.00 that the Bronx is subjected to is actually part of the business income and is an accepted deduction under section 8 of the ITAA 1997. Travelling expenses paid to Mrs. Gilling by Alesseto During the trip to Italy, the Bronx spent $9500.00 as travelling cost and $10500.00 for legal fees while bargaining for the agreement of sole agency. The company earned some measurable income from dales of lighting in as much as they had expenses while bargaining for the final contract. section 8 of the ITAA 1997 states that measurable income was attained despite some expenses incurred and these are also deductions as part of what the business spent. (Taylor and Richardson 2013). Mrs. Gillings visit to Italy also cost Allese money. During the bargaining period, there were several formal dinners that took place as the preparations for the legal agreement for sale agency of lighting was to be signed. These dinners were all paid for by Allese. Alesse also appreciated Mrs Gilling and provided her with a leather bag as a present and ensured she had tours around the city. These totaled to $2500.00. Mrs Gilling expenses will not be taxed under her name (Richardson et al. 2013). It is well noted that on normal occasions gifts are not taxed. In the case at hand the $2500.00 that was spent on the gift, will have to undergo taxation as it was received by Mrs. Gilling in matters relating to business thus is a business income. Cost of attending the launch that is paid by Bronx Business Travel expenses include expenses in travelling that have measurable income according to the section 900-95 of the ITAA 1997. Business travel is not a periphery to employees and it is not a benefit. As per section 8-1 of the ITAA 1997 deduction is made on any expense that is related to the business travel. Subsequently, every 12 months Mrs. Gilling, her son and daughter are to travel to Itally for the launch of the product. The upkeep of this family is to be incurred by Bronx. Since under section 8-1 of the ITAA 1997 (Binning and Young 2015) , these are treated as general business expenses as they were incurred during business. Expense payment fringe benefit is considered if a payment is made in to a person as they do the duty that was meant for another person. This is in accordance to The section 20 of the Fringe Benefit Tax Assessment Act 1986. Mrs Gilling, her son and daughter will be visiting Itally for the product launch. While there, they will tour the city. The expenses they will occur during these tours are taken as expense payment fringe benefit as section 20 of the FBTA 1986 clearly states.(Taylor and Richardson 2012). Hence Bronx will pay for the FBT expense of the tours. Product support Payment made by Bronx to Alesse Under section 8-1 of the ITAA 1997 deduction can be claimed on the expenses made from the measurable income. These expenses are the operating and capital expenses (Morse and Deutsch 2016). For information and marketing material that Alesse provide, Bronx is required to pay them a monthly fee of $5000.00. Under section 8-1 of the ITAA 1997 this monthly fee is allowable deduction incurred by Bronx under measurable income. Mrs. Gilling selling of Bronx Share capital From section 100-35 in ITAA 1997 usually states that the amount which is always received from CGT event usually exist any costs that its associated with in such event. Thus its a gain in capital, while id the CGT event exceeds the received amounts from CGT asset sale. It will be refereed to us capital loss. Loss and capital gain usually arise thus its important we we understand the section 100-25 of 1997 ITAA (Lanis and Richardson 2012). The CGT list provides shared capital. The section 1004-135 in 1997 ITAA provides payment for share capital which is treated as a payment made by owning a share within the company where payment is not included Discount method can be used to calculate the profit if the payment is held for more than 12 month. Section 115 in ITAA 1997 provides for discounting method to be used where it can only be applied where CGT will be required after 1999 September. With a discount rate of 50% as provided under 115-100 act. Division 114 of the act also provides the formula to be used in calculating capita income. Any asset acquired before 1999 September indexation method will be applied. The share capital was purchased in 2000 for $256000 thus the capital gain discount method is used. For the new room shares, which were sold for $1,500,000.The net capital gain is $710200 which is taxable income .The following are the calculations. Capital gain using discount method Particulars Amount Profits from sale of shares $ 1,500,000.00 Less: cost of acquisition $ (51,200.00) sale of shares $ (21,900.00) purchase Legal fees Share $ (6,500.00) capital Gain from sale of shares $ 1,420,400.00 less: Deduction@50% $ (710,200.00) Net Capital Gain $ 710,200.00 CGT cost base in purchase of the show room Mrs. Gilling bought the showroom for $ 1,500,000. This is the cost base for the showroom. According to section 112-25, the cost attributable to Australian tax should be adjusted to include other miscellaneous costs relevant to the property. In this case, the miscellaneous costs include $ 7,600 for paint and $ 16,600 which totals to$ 7,600+ $16,600= $ 24,200. Therefore, the total cost base attributable to tax will be $1,500,000+ $ 24,200 =$ 1,524,200. Statement showing Calculation of Cost Base Particulars Amount purchase price of show room $ 1,500,000.00 painting cost $ 7,600.00 New flooring cost $ 16,600.00 Total Cost Base $ 1,524,200.00 The new show room is $1524200.00.CGT Insurance Payment According to the Australian Tax regulations, payment of insurance premiums is tax exempt in an attempt to reduce the cost of premiums so as to motivate more individuals to acquire insurance packages. Due to this on the occurrence to insured risk, payment of damages is also tax exempt. This is because if they are taxed, the value of the damages will be too high for the insurance companies which will prevent them from meeting their obligations (Ostergren, 1970). As such, Mrs. Gilling will not be taxed on her payment of insurance premiums. Even though the insurance company negated her claim for the need of compensation, on payment for the damaged the company could not be taxed. This could have motivated the company to pay the damages but still negated the claims. Calculation of the expenses incurred Particulars Amount Cost of Repairing $ 85,000.00 Structural job $ 180,000.00 insurance received $ (85,000.00) Total Cost Base $ 180,000.00 Silvio to leave in Australia Silvio visited Australia and fell in love with the place to the point of quitting his job. Due to this he can obtain Australian citizenship and be eligible to taxes based ITAA 1936 in section 995-1 on his source of income and assets acquired (Tiley, 1992).The amount of money that he receives yearly from his former employer as a means of preventing him from working for rival companies is subject to income tax regulations according to Australian regulations. Thus Silvio satisfying the domicile test is considered to pay taxes from the amount receivable of $90000.00 in Australia. Conclusion On signing the contract, Bronx Company paid $ 205,000. For tax purposes, the Agency contract agreement will be taxed on this amount (Braun et al, 2004). Alesse agreed to offer product support, information and marketing at a fee of $ 5,000 payable by Bronx Company. However, these payments will be in support of activities of operations in Australia. The Australian government is entitled to tax a certain amount. The fees will be paid to Alesse net of the tax payable to the government (Brown et al, 2001). Reference Barkoczy, S., 2016. Core tax legislation and study guide.OUP Catalogue. Binning, C. and Young, M., 2015.TALKING TO THE TAXMAN ABOUT NATURE CONSERVATION_Proposals for the introduction of tax incentives for the protection of high conservation value native vegetation. Brown, K. Ke, Y. (2001) Agreements and Tax Avoidance.SSRN Electronic Journal. https://dx.doi.org/10.2139/ssrn.2715879 Jones, D., 2016. Capital gains tax: The rise of market value?.Taxation in Australia,51(2), p.67. Lanis, R. and Richardson, G., 2012. Corporate social responsibility and tax aggressiveness: a test of legitimacy theory.Accounting, Auditing Accountability Journal,26(1), pp.75-100. Morse, S.C. and Deutsch, R., 2016. Tax Anti-Avoidance Law in Australia and the United States. Richardson, G., Taylor, G. and Lanis, R., 2013. The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis.Journal of Accounting and Public Policy,32(3), pp.68-88. Saad, N. and Udin, N.M., 2016. Public Rulings as Explanatory Materials to the Income Tax Act 1967: Readability Assessment.Advanced Science Letters,22(5-6), pp.1448-1451. Snape, J. and De Souza, J., 2016.Environmental taxation law: policy, contexts and practice. Routledge. Taylor, G. and Richardson, G., 2012. International corporate tax avoidance practices: evidence from Australian firms.The International Journal of Accounting,47(4), pp.469-496. Braun, J. Fuentes, D. A (2004) Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries.SSRN Electronic Journal. https://dx.doi.org/10.2139/ssrn.2516308 Taylor, G. and Richardson, G., 2013. The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms.Journal of International Accounting, Auditing and Taxation,22(1), pp.12-25.