Monday, May 18, 2020
Fathers Day Quotes From Daughters to Dads
Fathers and daughters share a special bond. Reach out to the most special man in your life on Fathers Dayà with one of these special messagesà about the relationship between fathers and daughters.à Fanny Fern: Toà her, the name of father was another name for love. Anne Geddes: Any man can be a father,à but it takes someone special to be a dad. Euripides: To a father growing old, nothing is dearer than a daughter. Margaret Thatcher: I just owe almost everything to my father [and] its passionately interesting for me that the things that I learned in a small town, in a very modest home, are just the things that I believe have won the election. Margaret Truman: Its only when you grow up, and step back from him, or leave him for your own career and your own homeââ¬âits only then that you can measure his greatness and fully appreciate it. Pride reinforces love. Shakira: I thank God that Im a product of my parents, that they infected me with their intelligence and energy for life, with their thirst for knowledge and their love. Im grateful that I know where I come from. Anne Sexton: It doesnt matter who my father was; it matters who I remember he was. Angelina Jolie: And my dad:à youre a great actor but youre a better father. Gloria Naylor: Old as she was, she still missed her daddy sometimes. Helen Hayes: When Charles first saw our child Mary, he said all the proper things for a new father. He looked upon the poor little red thing and blurted, Shes more beautiful than the Brooklyn Bridge. Enid Bagnold: A father is always making his baby into a little woman. And when she is a woman he turns her back again. Phyllis McGinley: The thing to remember about fathers is, theyre men. A girl has to keep it in mind: They are dragon-seekers, bent on improbable rescues. Scratch any father, you find someone chock-full of qualms and romantic terrors, believing change is a threat - like your first shoes with heels on, like your first bicycle it took such months to get. John Gregory Brown: Theres something like a line of gold thread running through a mans words when he talks to his daughter, and gradually over the years it gets to be long enough for you to pick up in your hands and weave into a cloth that feels like love itself. John Mayer: Fathers, be good to your daughters. You are the God and the weight of her world. Garrison Keillor: The father of a daughter is nothing but a high-class hostage. A father turns a stony face to his sons, berates them, shakes his antlers, paws the ground, snorts, runs them off into the underbrush, but when his daughter puts her arm over his shoulder and says, Daddy, I need to ask you something, he is a pat of butter in a hot frying pan. Stanley T. Banks: You fathers will understand. You have a little girl. She looks up to you. Youre her oracle. Youre her hero. And then the day comes when she gets her first permanent wave and goes to her first real party, and from that day on, youre in a constant state of panic. Anonymous: They say that from the instant he lays eyes on her, a father adores his daughter. Whoever she grows up to be, she is always to him that little girl in pigtails. She makes him feel like Christmas. In exchange, he makes a secret promise not to see the awkwardness of her teenage years, the mistakes she makes or the secrets she keeps. Ashton Kutcher, on being a step-parent: I like being what the girls call MODââ¬âmy other Dad. What Ive learned in the past year is that every kid is different. But as long as you love them and never forget that love, then you have the key. I think its all about just being there and loving them because kids feel that every single day. Alice Walker: It no longer bothers me that I may be constantly searching for father figures; by this time, I have found several and dearly enjoyed knowing themà all. Margaret Atwood: All fathers are invisible inà daytime; daytime is ruled byà mothersà and fathers come out at night. Darkness brings home fathers, with their real, unspeakable power. There is more to fathers than meets the eye.
Wednesday, May 6, 2020
Euthanasia Is The United States Of America - 861 Words
Life can be a long, treacherous journey filled with many blessings, disappointments, surprises, and failures. However, the only thing guaranteed in our unpredictable lives is that one day each of us will meet our death. According to the Mariam Websterââ¬â¢s Dictionary, euthanasia is ââ¬Ëthe act or practice of killing someone who is very sick or injured in order to prevent any more suffering.ââ¬â¢ Understandably, one suffering from a terminal illness such as AIDS, cancer, or Alzheimerââ¬â¢s, may think it best to put an end to their agony as soon as possible. Although it can be argued that there may be good intentions in carrying out this ââ¬Å"mercy killingâ⬠, they do not change the fact that euthanasia is murder and should remain illegal in the United States of America. The act of euthanasia goes against the natural process of life. Regardless of oneââ¬â¢s faith or religion, there is a general understanding among humans that life has a purpose. Whether positivel y or negatively, each person will have an impact on multiple others during his or her lifetime. Movies like A Walk to Remember, released in 2002, illustrate a young lady suffering from terminal cancer who still manages to find unconditional love and significantly impact her partnerââ¬â¢s life for the better. Prematurely ending a life robs the person of fully completing his or her designated path. The legalization of euthanasia implies that a person has to be an active, contributing citizen in order to remain alive. ââ¬Å"The intrinsic value andShow MoreRelatedShould Euthanasia Be Legalized?1220 Words à |à 5 Pagesincurable patients, it is rarely known that Euthanasia, a termination of oneââ¬â¢s life with his/her self-willingness, is a release of permanent pain. On the other hand, it is committed by the doctors. Among Voluntary, non-voluntary and involuntary Euthanasia, only is Voluntary Euthanasia being universally concerned by human beings. Various fascinating facts, Aust ralia has already approved this act and many people from other countries have also committed Euthanasia. Regarding this topic, people have beenRead MoreEuthanasia: The Pros and Cons1281 Words à |à 6 Pages Euthanasia: The pros Anatomy Durkos Sarah Carter Jan 6, 2013 Over the years there has been a debate on whether euthanasia is a ââ¬Å"humaneâ⬠form of death. Some believe it isnt humane and others believe euthanasia is personal choice. Euthanasia is legal Australia and in four states in the united states. The legality of euthanasia is based on ethics primarily. I am pro euthanasia for many reasons; Euthanasia is cheaper, it ends the suffering of patients, and self determinism. Read MoreA Brief Note On Euthanasia And The United States882 Words à |à 4 PagesHistory of Euthanasia in the U.S. Euthanasia is the act or practice, killing of permitting the death of hopelessly sick or injured individuals in a relatively painless way for reasons of mercy killing. Far more controversial, active euthanasia involves causing the death of a person through a direct action. In response to a request from the person. Euthanasia itself been around for as long as the history of medicine. This euthanasia is enormous and have long history in the United States. This soRead MoreThe Hidden Potential Of Euthanasia1006 Words à |à 5 PagesThe Hidden Potential of Euthanasia When people think of the term ââ¬Å"dying with dignityâ⬠they will usually picture themselves living a very fulfilling life where everyone saw them as some sort of hero. Maybe they want to be seen as someone who was strong and kept up with a battle to fight disease. This same image could come to mind with a person who chose to take their own life rather than let a disease or terminal illness be the reason for them dying. There are very few people that imagine dyingRead MoreFor Euthanasia Persuasive Essay1663 Words à |à 7 Pagespain and suffering. Euthanasia is a word that most people avoid because it is very controversial. But why? Euthanasia is a way of ending the prolonging of suffering, while leaving life in peace. Euthanasia is derived from the Greeks where Eu means good and Thanatos means death. When these phrases are combined the word euthanasia is created; meaning ââ¬Å"good deathâ⬠(6.) There are three types of euthanasia although only two are authenti c forms. The first type is active euthanasia. It is described asRead MoreEuthanasia/Physician Assisted Suicide Should Not be Legalized1343 Words à |à 6 Pagesof euthanasia, he felt he had no other choice. Knowing his family would disagree, he decided to ask for his doctorsââ¬â¢ advice. The doctor knowing he would receive a cash bonus and be financially better off if he did not provide patient care advised the modest man to be euthanized. He took his doctors advice and there was nothing that would change his mind from what he thought would be the best thing for his family. Still grieving his loss till today, his family will never forget how euthanasia murderedRead MorePosition Essay Euthanasia1284 Words à |à 6 PagesThe Good Death Euthanasia has been a hotly debated social question for many years. For many reasons people ask for assistance to end their lives. It is legal in most states for a person to end their own life, but if someone helps someone carry out that wish, then that is a crime. It shouldnââ¬â¢t be illegal to help someone end their life if they wish to die to end their pain. The only sensible thing would be to legalize physician assisted suicide so that people can feel comfortable and pass awayRead MoreEssay on Euthanasia in the United States1214 Words à |à 5 PagesEuthanasia in the United States The frail woman lay on her bed, chatting quietly with her grandchild. They had spent the day talking about unicorns, Cinderella, and the olden days. As they conversed, the womans daughter looked on. She nodded to the doctor, and by the end of the evening the joyful spirit of old woman was gone. Euthanasia is a practice that has become more common than realized in the United States. Various states in the Union have tried to legalize euthanasia within the pastRead MoreSiya Kumar. Dying With Dignity. . Imagine Yourself With1360 Words à |à 6 Pagesphysician assisted death. Physician assisted death and voluntary euthanasia should be legal in the the United States because if a person has the right to life, then they also have the right to death, it helps terminally ill patients to escape the pain that awaits them, and it can be safely regulated by government legislation. Euthanasia is specifically provided for individuals diagnosed with a terminal illness. There are several types of euthanasia that differ in the way that the patient passes away, whoRead MoreShould Euthanasia Be Legal For Nurses?1369 Words à |à 6 Pagesuntil nowââ¬âindividuals are against assisted suicide. According to the Webster Dictionary (2016), ââ¬Å"euthanasia is the act or practice of causing or permitting the death of hopelessly sick or injured individuals in a relatively painless way for reasons of mercy also known as mercy killing.â⬠Euthanasia has created a debate over the past couple of years causing issue in various of the fifty states in America as to whether it should be legal for nurses to assist patients in an early death. Since the Crimean
Unitary Taxation and Formulary Apportionment MyAssignmenthelp.com
Question: Discuss about the Unitary Taxation and Formulary Apportionment. Answer: Introduction: The current is case study is based on the determination of the allowable deductions for Danny incurred during his engagement in the self-education course. The issue considered here is relevant expenditure incurred by the taxpayer whether or not should be allowed as deduced in his assessable income. Arthur Murray (N.S.W.) PTY. LTD. v. Federal Commissioner OF Taxation Scott v. Federal Commissioner OF Taxation Section 8-1 Income Tax Assessment Act 1997 Section 40-25 of the Income Tax Assessment Act 1997 Subsection 82 (A) of the ITAA 1997 Fletcher Ors v. FC of T (1991) Hayley v. FC of T (1958) FC of T v. Finn (1961) The following case study highlights that Danny was a professional electrical technician Management however he resigned from the company in which he worked so that he could undertake self-education three year course in Charles Sturt University to upgrade his certificate in electronics to a degree in electrical engineering (Barkoczy, 2016). As stated under subsection 82 (A) of the ITAA 1997, the taxation rulings TR 98/9 defines self-education expenditure as the cost that is incurred by a person in undertaking a course of study in school, collate, university or any other identified place of education. The rulings provide that if an individual work, study, and incurs a self-educating expenditure the individual will be eligible for tax deductions (Woellner et al., 2016). As defined under the rulings an individual shall be eligible to claim deduction if their current employment and the course they undertake has adequate connection with their self-education expenditure to qualify in the for m of work related tax deductions. Furthermore, if a taxpayer undertakes course that is very general in relation to their current income earnings actions then there shall be no necessary association amid the self-education expenditure and the income earning capacity does not exist. As evident in the case study, it is found that Dannys self-education course and his profession possess sufficient connection with his self education expenditure to qualify for the work related tax deduction. As stated in section 8-1 Income Tax Assessment Act 1997 self education expenses is considered for deduction where it possess relevant connection to the ability of the taxpayers present income earning capacity (Morgan et al., 2016). Though Danny is currently not employed with Robin Pty Ltd however, his employer had verbally stated that he could return to his position on completing his course. Section 8-1 of the Income Tax Assessment Act 1997 if the activities of the taxpayer constitute income earning capacity and based on the use of their skills or definite knowledge self education expenditure shall be considered as allowable deduction (Barkoczy et al., 2016). In the current case study, it is noticed that Danny is upgrading his qualification for his current employment from bachelor qualification to a masters qualification. It is understood that Danny is improving his specific skill or knowledge that was used in his current employment. However, Dannys employer has not specifically mentioned any kind of increment on his successful completion of course (Braithwaite Braithwaite, 2016). Nevertheless, it is assumed that Danny can represent by showing that at the time while he was studying his course can lead or likely lead to an increase in his employment. The fact that course he has undertaken will enable him to open up a fresh income generating activity and the expenditure that was incurred will be allowed for deductions under section 8-1 of the ITAA 1997 since it possess the characteristics of income producing expenditure (James, 2016). The essential character of the expenditure is determined by an objective From the case study, it is found that Danny had incurred certain self-educations expenses on items for which he can claim allowable deductions if he meets the criteria of eligibility claim. As evident, Danny incurred Air Ticket cost of $1,500 for his overseas study tours for attending the educational institutional. As defined under Para 23 under section 8-1 of the ITAA 1997 airfares incurred in the abroad study tours, seminars or educational institutions forms the part of essential cost of taking part in the tour (Tran-Nam Walpole, 2016). Therefore, Danny can claim deduction for the cost incurred on air ticket since it was associated for attending his educational institutional. Danny also incurs expenses of $800 on his books and study material. Subject to general test specified under section 8-1 of the Income Tax Assessment Act 1997 the cost of professional trade journals, textbooks and stationary shall be allowed for deductions (Long et al., 2016). Cost incurred on books and study material incurred by Danny meets the criteria of general test specified under section 8-1 of the ITAA and can be claimed as allowable deductions. The intention or the purpose that is involved in incurring the expenditure may turn out to be an element in the determination whether the expenditure incurred by the taxpayer will be considered as allowable expenses. As held under section 8-1 expenditure is deductible when the necessary character represents an income yielding expenses (Russell, 2016). As held in the case of FC of T v. Hatchett (1971) 125 CLR expenditure incurred by the teacher in attaining advanced degree diploma will be considered allowable. The court held that the certificate expenditure were associated with actually attaining of income as ownership of diploma allowed Mr Hatchett to shift to higher pay scale in order to generate more money in future (Bond Wright, 2017). As stated in section 40-25 of the Income Tax Assessment Act 1997, an individual can claim deductions Management on the sum for the declining value of a depreciating asset that is held by the taxpayer in an income year or had installed the asset for use or taxable purpose (Kiprotich, 2016). Danny had purchased a laptop for $1,800, which is associated for his self-education purpose. As specified under section 40-25 of the Income Tax Assessment Act 1997 if the subject matter of self-education provides the taxpayer with the ability to uphold or advance is probably to result a rise in the earnings from the present earnings activity. Therefore, the taxpayer can subtract the sum for the declining value of the depreciating asset that is used for the self-education purpose (Jones Rhoades, 2013). In the current case, Danny can deduct the amount of laptop as the declining value of depreciating asset used by him for self-education purpose. In the Books of Danny Statement showing Taxable income Particulars Reference Amount Allowable deductions Air fare Section 8-1 of ITAA 97 $ 1,500.00 Books and Study Materials Section 8-1 of ITAA 97 $ 800.00 Purchase of Laptop Section 40-25 of ITAA 97 $ 2,500.00 There are certain types of expenditure that are not allowed for deduction under Section 8-1 of the ITAA 1997. As defined under Section 8-1 of the ITAA 1997 expenditure incurred on meal and accommodation where a taxpayer has toured to another place for the purpose of self-education and has established a new residence shall not be considered as allowable deduction (Chan, 2013). Danny had incur expenditure on meal and accommodation at the time of attending the educational institution away from his home and such expenditure will not be allowed for deductions. Danny further purchase a motor vehicle however that vehicle was used for only five months and it is not associated with the self-education purpose. Therefore, the amount of $8000 incurred by Danny will be not be allowed for deductions under section 8-1 of the ITAA 1997. During his stay in Singapore for self-educational purpose, Danny undertook the activity of working as a casual tutor in the university and the Nanyang University paid him $4,000. As held in the case of Arthur Murray (N.S.W.) PTY. LTD. v. Federal Commissioner OF Taxation the commissioner under this case has made the noteworthy assessment on the views that fees received in advance of tuition possessed the characteristics of assessable income (Miller Oats, 2016). The income received by Danny forms the part of casual income from service of tuitions possesses the character of assessable income and will be included in the assessment income for assessment. As held in Scott v. Federal Commissioner OF Taxation the income earned by the solicitor formed the part of the taxpayers taxable earnings within the ordinary concept on which the tax is charged or it was brought into charge under Section 26 of the ITAA 1997. It was further argued that separately of the rest of the act it should be considered as brought into the charge under the definition of the earnings from the private exertion (Nayak Shome, 2014). As pointed out in Scott v. Federal Commissioner OF Taxation (1935), the expression income appears on both the sides of the equation. The taxable earnings of the taxpayer will consists of the value paid to the taxpayer including the value of allowance, gratuities, compensations, benefits, and premium granted either directly or indirectly (Sadiq, 2015). Receipt of $4000 by Danny will be included in the assessable income within the general concept of taxable earnings and it will be brought into the charge under Section 26 of the ITAA 1997. Expression of self-education stated under Subsection 82 A (2) of the ITAA 1936 describes the compulsory and unavoidable expenditure together with the needs that can be represented in relation to the fulfilment of the course (Santhanam, 2015). Therefore, the self-education expenditure is regarded as being necessarily occurred in association with the agreed course of teachings. The general doctrines of deductibility defined under section 8-1 of the ITAA 1997 expenditure occurred on self-education falls under the considerations of section 8-1 (Acemoglu Robinson, 2015). As large number of self-education expenditure is voluntarily incurred to produce income the taxation commissioner believes that it is not obligatory to consider the ruling to take into the considerations the second positive limb of section 8-1. As held in the case of Fletcher Ors v. FC of T (1991) to qualify for the allowable deduction under the first limb of section 8-1 expenses must possess the characteristics of having occurred in acquiring or producing the taxable earnings (Berg Davidson, 2016). The high court of Australia referring to the case of Hayley v. FC of T (1958) has highlighted that the expenses should possess the necessary characteristics of an outgoing that is occurred in acquiring the taxable earnings or in other words income producing expenditure (Cao et al., 2014). There should always be relation between the outgoing and the taxable earnings so that the outgoing forms incidental and significant in gaining taxable earnings. Deduction on air ticket, books and study materials and purchase of laptop is allowable for deductions by Danny. This is because the expenditure is incurred for self-educative purpose and the activities of Danny are based on exercising skills and definite information. The subject matte r of self-education provides Danny to maintain or get better that expertise or knowledge. Referring to FC of T v. Finn (1961) expenses incurred on the overseas tour devoted to the study of engineering will be considered as allowable deductions under section 8-1 of the ITAA 1997. Conclusion: To conclude with the current case study, a deduction is permissible for self-education expenditure given the subject matter of self-education leads to or results an rise in Dannys income from the present income earning activity. Reference List: Acemoglu, D., Robinson, J. A. (2015). The rise and decline of general laws of capitalism Management.The Journal of Economic Perspectives,29(1), 3-28. Barkoczy, S. (2016). Foundations of Taxation Law 2016.OUP Catalogue. Barkoczy, S., Nethercott, L., Devos, K., Richardson, G. (2016).Foundations Student Tax Pack 3 2016. Oxford University Press Australia New Zealand. Berg, C., Davidson, S. (2016). Submission to the House of Representatives Standing Committee on Tax and Revenue Inquiry into the External Scrutiny of the Australian Taxation Office. Bond, D., Wright, A. (2017). A Snapshot of the Australian Taxpayer. Braithwaite, V., Braithwaite, J. (2016). Managing taxation compliance: The evolution of the ATO Compliance Model. Cao, R., Chapple, L. J., Sadiq, K. (2014). Taxation determinations as de facto regulation: private equity exits in Australia.Australian Tax Review,43(2), 118-141. Chan, L. K. (2013).AAT.: Principles of Taxation. Paper 5. Pearson Education Asia Limited. James, K. (2016). The Australian Taxation Office perspective on work-related travel expense deductions for academics.International Journal of Critical Accounting,8(5-6), 345-362. Jones, S., Rhoades-Catanach, S. (2013).Principles of Taxation for Business and Investment Planning, 2014 edition. McGraw-Hill Higher Education. Kiprotich, B. A. (2016). Principles of Taxation.governance. Long, B., Campbell, J., Kelshaw, C. (2016). The justice lens on taxation policy in Australia.St Mark's Review, (235), 94. Miller, A., Oats, L. (2016).Principles of international taxation. Bloomsbury Publishi Morgan, A., Mortimer, C., Pinto, D. (2016). A practical introduction to Australian taxation law 2016. NAYAK, P. B., Shome, P. (2014). Taxation Principles and Applications: A Compendium. Russell, T. (2016). Trust beneficiaries and exemptions from CGT: reflections on the Oswal litigation.Taxation in Australia,51(6), 296. Sadiq, K. (2015). The case for unitary taxation with formulary apportionment in the finance sector and the effect on developing nations.Australian Tax Review,44(2), 75-98. Santhanam, R. (2015). 040_Salaries and Income-Tax. Tran-Nam, B., Walpole, M. (2016). Tax disputes, litigation costs and access to tax justice.eJournal of Tax Research,14(2), 319. Woellner, R., Barkoczy, S., Murphy, S., Evans, C., Pinto, D. (2016). Australian Taxation Law 2016.OUP Catalogue.
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