College personal essay
This I Believe Essay Topic Idea
Tuesday, August 25, 2020
in class 3 Essays (286 words) - Human Behavior, Abuse, Social Issues
Dyamond Abrantes 11/9/18 English Watson Digital Bullying Effects Digital harassing among adolescents has be e n on the ascent. The impacts of harassing hits kids more diligently. A few impacts are creating weakness issues, discouragement and getting self-destructive. At the point when a youngster begins to menace another kid there's generally a more profound explanation, and that is for another kid to feel equivalent to them. Most harassers are uncertain, so hearing somebody single out what one looks like, act, or thinks will make them question themselves; making them think they are the ones who are shaky. Another impact of digital tormenting is gloom; there's heaps of studies that interface discouragement with digital harassing. Getting intellectually manhandled by hearing somebody direct frightful sentiments toward you can have a dependable impacts on youngsters. In conclusion, teenagers who end it all frequently experience the ill effects of sadness. It is anything but a reality to state that harassing is an immediate reason for self destruction yet it might be a factor that has an impact in it. A few youngsters arrive at the purpose of being tired of getting singled out , that one thinks the main choice left is to plan something for make it stop, to quit harming . That last choice is self destruction. A few kids do it to cause the domineering jerk to feel blameworthy for singling out them such time, yet they don't generally observe the master plan and long haul impacts of ending it all. There are no beneficial outcomes to digital tormenting. I think the most significant theme is self destruction, on the grounds that once somebody does that, there's no returning. That activity influences numerous others than simply the harasser and the person in question. Youngsters should be cautious with who they menace since it could be groundbreaking for some.
Saturday, August 22, 2020
Defender of the faith essays
Safeguard of the confidence expositions In the short story Defender of the confidence by Phillip Roth, we are defied with a few unique clashes: man versus himself, as Sergeant Marx is attempting to choose whether he ought to be a military man, or a Jewish man; man versus man, with Grossbart continually testing power and digestion into the military; and man versus society, as Sergeant Marx is stressed over how his choices will be gotten in the military network. These contentions all lead to a general topic. The general topic being, that throughout everyday life, now and again, individuals may come in struggle with other people who like to misuse certain things or circumstances furthering their own potential benefit. It might be difficult to conclude how to manage these circumstances, particularly in the event that you end up in a circumstance including a problem. Sergeant Marxs quandary was, picking between putting together his choice of acting with respect to Grossbarts activities, on his strict principals or his military preparing. He goes to these quandaries regularly in the story, including minor circumstances, for example, the G.I. parties on Friday evenings when Jews should go to administrations (132) and increasingly major circumstances, for example, when each and every learner was to be dispatched... to the Pacific each student yet one. (152) Grossbart was simply the one learner who escaped going. Sergeant Marx, for the initial segment of the story, would by and large help out Grossbart, maybe feeling marginally slanted to do as such because of their strict ties; anyway before the finish of the story, Marx has seen through Grossbarts pretense and will not let Grossbart pull off whatever else. This could happen commonly throughout everyday life, where when somebody attempts to support another, just to find that they themselves are bein g abused, just as everybody around them. All choices in life may not generally be ideal. There might be a few distinct advantages and inconveniences engaged with all decisions. ... <!
Sunday, August 9, 2020
Singing Stones Finding Lifes Beauty and Meaning
Singing Stones Finding Lifes Beauty and Meaning Near the Brazil, Argentina, Paraguay tri-border, there are two wonders of the world. The first is the world-famous Iguazú Falls, which pours 1.5 million liters per second over a system of 300 waterfalls. The immense, three kilometer system attracts millions of jaw-dropping visitors every year. Rightly so: it makes poor Niagara, in the words of Eleanor Roosevelt, look like a kitchen faucet. The second is a modern wonder of the world : the Itaipu Dam. The 68-story megalith was constructed in the early 90s, with 50 million tons of rock and steelâ"enough material for 300 Eiffel Towers, and it produces enough energy to power most of California. During my last visit, I asked a few people if they were going on the Itaipu Dam Tour. No way! was the common response. Dams are boring. Indeed. I generally dont travel, explore and hunt to see things that are practical -made efficiently, and to serve a purpose. There is too much practical in our everyday. Raw, artistic, less practical wonders are more likely to quicken our pulse and take us into a an experience of what James Joyce called aesthetic arrest, than a giant dam. But I think someone with artistic sensibilities can enjoy both Iguazú Falls and Itaipu Dam: Our universities divide the humanities and the sciences (whether to get a BA or a BS was a crisis for me during college). I went to the way of the Iguazú Falls instead of the damâ"choosing to focus on the humanities rather than focusing on a more practical trade that would lead to a more practical career and a more practical life. I used to subscribe to the following claim from Dead Poets Society: medicine, law, engineeringâ"these are noble pursuits and necessary to sustain life. But poetry, beauty, romance, loveâ"these are what we stay alive for (Robin Williams Mr Keating). I tend to believe that we live for romance and beautybut that romance and beauty is laced throughout all human experience and endeavor. There is a place in every vocationâ"in every human heartâ"for aesthetic and functional wonders. Regarding the latter, American composer, Philip Glass, wrote a cantata named Singing Stones, which is the Guarani definition for Itaipu Dam. I think the future will belong to millennials who are able, like Glass, to see wonder in both Iguazú Falls and Itaipu Dam. Both human endeavor and natural wonder flow from the same river. They can see the poetry, beauty, and romance in both the Falls and the way we can create stones to sing with nature. After all, in the end, design, desire, and delight are the mutual purposes of all human industry. Mark Robertson is a writer and educator from Southern California.
Saturday, May 23, 2020
Coral Divers Case Study Essay - 1097 Words
After investigating Coral Divers diligently, I am delighted to be hired as a consultant to evaluate Coral Divers strategic situation. Based on my findings, I believe Coral Divers is in a decreasing state of financials and diminishing competitive position. Their net income is negative and increasing in 2005 through 2007. In addition, there is a lack of differentiators at Coral Divers, hindering them from their competition. The issue at hand is whether Coral Divers should take on a potential growth strategy, which consists of adding a family vacation portion to their resort, and an adventure diving aspect. This would enable them to cater to a greater variety of people and allow increased competition. Exhibit 1.1 Supplier Power *â⬠¦show more contentâ⬠¦Coral Divers revenues are also declining since 2005, I believe due to increasingly competitive markets and no strong differentiators. After analyzing the company, it is clear that Coral Divers needs to use opportunities and strengthen their differentiators. However, it is essential to analyze costs involved with new opportunities compared to potential revenues. The alternatives for Coral Divers includes: Alternative | Cost | Revenue Potential | Family Vacations / Rascals in Paradise | * $40,000 in renovations on rooms * Childrenââ¬â¢s play structure = $15,000 * Babysitter = $7/hr @ 5 hrs/week = ~$2000/yr | * Return client base * 90% annually * Higher prices for families * ~$1600 per family vacation * 90% rooms booked per week @ $3500 per special family week= $18,900/week = $982,800/yr | Adventure Diving | * $10 per dive = shark dive * Employee discouraged * $15,000 Chain mail suit | * Extra $50 per dive p er person | Both | * Large upfront cost | * Good long term investment | Neither | * Differentiators in market | * None * Current operations | Exhibit 1.4 As a consultant to help assess Coral Divers strategy, I recommend that Coral Divers add the family vacation element to their business and utilize Rascals in Paradise. By adding the Rascals Paradise, Coral Divers will be able to service families more efficiently and easily. In addition,Show MoreRelatedCoral Divers Resort Case Study1155 Words à |à 5 PagesCORAL DIVERS RESORT Business Description Coral Divers Resort (Coral) is acting since 10 years on the niche industry of a rapidly growing sport scuba diving in the island of New Providence in the Bahamas. The company belongs to Jonathan Greywell familys who found this niche by creating short weekend and midweek diving ventures, a service that intrigued the public, both single and families. Coral Divers Resort has targeted the aficionado diver, and the tyro, both of which want maximum diving pleasureRead MoreEssay about Coral Divers Resort Case Study683 Words à |à 3 PagesProblem: Coral Divers Resort is a safe and knowledgeable scuba diving resort with a beach front location. Over the past three years revenues have declined and Greywell suffered a $5, 174 in losses in 1994. Coral Divers Resort needs to do something before business gets worse and Jonathan Greywell and his resort go out of business. The first option that Greywell has would be to move Coral Divers Resort to New Providence Island in the Bahamas. The island has a large population, and Nassau theRead MoreEssay about The Importance and Distinction of Coral Reefs1458 Words à |à 6 PagesThe Importance and Distinction of Coral Reefs Nestled in tropical ocean waters, coral reefs provide valuable resources to both human and marine life. Coral reefs are estimated to contain one-quarter of the undersea worlds diverse species while covering less than 0.2 % of the ocean floor. However, coral reefs are in serious danger due to both natural and man-made causes (Edmonds, 1998). Population growth and development has altered the coral reef environment. Destructive fishing practicesRead MoreA Statement Of Grant Purpose1493 Words à |à 6 PagesSTATEMENT OF GRANT PURPOSE Euna Kho, United States of America, Conservation of Species Coral Coral Dive into the astounding natural wonder of the worldââ¬â¢s largest, most complex, yet fragile ecosystem with Coral, an immersive virtual reality film set in The Great Barrier Reef. Explore 360 degrees around the most spectacular maritime scenery on earth and examine diverse marine life flourish the colorful coral reef ecosystem. Listen closely to an Aboriginal Australian woman announce an ancient proverbRead MoreTsmp6511 Words à |à 27 PagesMarine Park Visitor and Willingness-to-Pay Survey Contents Introduction and Aims Summary Methods 1. Survey Results 1.1. 1.2. 1.3. 1.4. 1.5. 1.6. 1.7. Respondent profile Places visited and activities undertaken Interest in alterative activities Diver experience and dive operators Rating of quality and health of reefs in TSMP Additional comments Willingness-to-pay 2 2 4 5 7 8 10 11 13 15 17 20 21 2. Discussion and conclusions regarding entry and diving fee Annex 1. Letter to tour operatorsRead More Anthropogenic Effects on Coral Reefs Essay2178 Words à |à 9 PagesHumans have a very large effect on the ecosystems of coral reefs. Sensitivity of coral reefs causes them to be more susceptible to harmful anthropogenic practices. Some of these are sedimentation, global warming, recreational activities, poison fishing, blast fishing practices, water pollution, and coral mining. All of these very different practices can effectively end up with the same results; the mortality of coral reefs around the world. Coral reefs are an important ecosystem of the world, andRead MoreNational Trust For Historic Preservation1537 Words à |à 7 PagesAfter sorting through the effect of UWHL on these tourist destination, an in-depth strength, weakness, opportunities, and threat (SWOT) analysis will be made on Maluku to see how feasible applying for a spot on the UWHL is to induce more touris ts. Case Study: Borobudur Temple In Indonesia, the Borobudur Temple in 1991 officially got listed in the UNESCO World Heritage List (UWHL) and the temple became one of the most attractive heritage sites attracting two million visitors annually. The influx ofRead MoreLionfish in the Bahamas2502 Words à |à 10 Pagesdismantle the entire marine food chain in the Bahamas, as the native species ensures that seaweed does not encroach on growing corals [3]. If immediate action is not taken, there is a great chance that this ecological area will be ruined, and nothing will be able to reverse the complications lionfish have caused [4]. The recent invasion has turned research from the studies of lionfish in their natural habitat to the ecology, behavior and genetics in their new habitat. Contributing innovative knowledgeRead MoreImpact Of Marine Debris On Sea And Land1358 Words à |à 6 Pagesweight food packaging. Marine debris commonly arise from the shoreline and recreational activities, waterway activities, smoking, and dumping at sea. For example, fishing nets, plastic bags, and tires can sink to the ocean floor and break and smother coral reefs. Fishing line can float along the ocean surface and catch vessel propellers causing costly damage. A syringe can wash up on the beach and be stepped on by a beachgoer resulting in a wound and possibly an infection. Regardless of the type or theRead More The tragedy of the commons invading our environmental rights case study: coral reefs1983 Words à |à 8 Pagesnbsp;nbsp;nbsp;nbsp;nbsp;nbsp;First Paper Final Draft Tragedy of the commons invading our environmental rights: Case study Coral Reefs nbsp;nbsp;nbsp;nbsp;nbsp;In our world there are many resources, all of which people do not have a choice in sharing such as our air and our oceans. These resources are looked at as infinite, although this is not actually the case. Each time one person does something to pollute or use these types of resources, it affects the whole of society. This is
Tuesday, May 12, 2020
My Understanding Of Personality Theory - 860 Words
To demonstrate my understanding of personality theory, I choose to create a personality profile for a close friend. She is a very driven individual with some unique interests. I wanted to evaluate her personality because she is a very close friend of mine and I know her vary well. I chose Allportââ¬â¢s trait theory because he uses 3 types of traits to describe people. I liked the way he organized traits in to types of traits. I think its easier to understand his theory because of the organization. I organized my friendââ¬â¢s traits in to 3 categories: central, secondary, and cardinal. Allportââ¬â¢s theory focuses on individual differences. His theory suggest that ââ¬Å" individuals differ in the traits that predominate in there personalities. some traits are common; others are uniqueâ⬠(Cloninger 2013 page 128). He goes on to explain that some traits are individual or unique while others are common. Central traits can affect everyday behaviors. these are traits that your close friends or family would be able to point out if asked. Examples of my friends central traits would be: optimistic, out-spoken, individualistic, and extroverted. I use these terms to describe her because I have noticed them consistently. Over time and various situations, I have seen her behavior follow these traits. My friend is on the executive board of an RSO. She enjoys talking to can spending time with the other members of her RSO. She also likes talking to new and potential members about her experiences. This,Show MoreRelatedFreudian Psychoanalysis As The Forerunner Of All Psychotherapeutic Methods979 Words à |à 4 Pagescoping mechanism (Jones Butman, 2012) Freudââ¬â¢s model of personality posits that: 1. There are three levels of consciousness: the conscious experiences, the preconscious experiences, and unconscious experiences, however, all behavior is determined by unconscious experiences. 2. Human Behavior is determined by past unresolved events from childhood. 3. Human behavior is determined by the interaction of sexual and aggressive drives. 4. Personality is structured in terms the id, ego and superego. The idRead MoreThe Big Five Personality Theory1186 Words à |à 5 Pagescontext. The primary goal of psychology is to gain a true knowledge and understanding of how and why individuals of all ages and genders behave the way they do. A popular worldwide theory is called The Big Five Personality Theory. This world-renowned theory of understanding ones personality traits has been revolutionary towards understanding the minds of people all over the world and from all backgrounds. The Big Five Personality Theory is based on five main traits which include neuroticism, agreeablenessRead MoreInterview With The Personality Theorist1318 Words à |à 6 PagesMocked Interviews The purpose of this assignment is to prepare a transcript for a mocked interview with four personality theorist. The four personality theorists included in this interview are; Horney, Erikson, Jung, and Adler. In this mocked interview, one will pretend to ask each theorist a combination of questions about the viewpoints of Sigmund Freud, and his daughter, Anna Freud. In addition, each theorist will explain what impact they believe their work has had on psychology as they see itRead MoreNeo Analytic And Ego Aspects Of Personality Theory Essay1536 Words à |à 7 PagesThe quest to discover what makes us who we are has created several different theories of personality. One of the eight aspects of personalities reviewed in this personality theory course is Neo-analytic and Ego Aspect approach to personality theory. The Neo-analytic approach which was derived from a revision to psychoanalytical theory, contains a basic concept of a multi-faceted personality theory, provides beneficial cu rrent day applications and does not encourage individuals to turn away from theirRead MoreThe Human Mind For Millennia Essay1430 Words à |à 6 PagesIntroduction Personality is a topic that has interested the human mind for millennia. As early as the fourth century BC, Aristotle was writing about the differences within individuals based on ââ¬Å"determinants of moral and immoral behavior (Matthews Deary),â⬠which he identified as cowardice, vanity, and modesty. Aristotleââ¬â¢s student, Theophrastus, continued this thought process through a book detailing thirty personality traits, thus bringing forth the idea that an individualââ¬â¢s personality could be brokenRead MorePersonality Assessment : Personality And Work Ethics Essay1290 Words à |à 6 Pagesdistinct personality. According to Merriam-Webster Dictionary, ââ¬Å"personality is defined as the set of emotional qualities and ways of behaving that makes a person different from other peopleâ⬠. My personality simply defines how others view me and most importantly the authenticity of who I am. Some people are prone to having outgoing personalities, while I prefer to be a lone. After taking the Jung Typology Test, I understand my personality even more. This personality assessment will document my personalityRead MoreApplication Of The Personality Theories Developed By Erik Erikson And Raymond Cattell1724 Words à |à 7 PagesApplication of the Personality Theories Developed by Erik Erikson and Raymond Cattell ââ¬Å"Personality is made up of the characteristic patterns of thoughts, feelings, and behaviors that make a person unique. It arises from within the individual and remains fairly consistent throughout lifeâ⬠(Cherry, 2014). My personality is influenced from my specific circumstances, my upbringing, and it is represented best through the theorists of Erik Erikson and Raymond Cattell. In specific circumstances my behavior changesRead MoreCase Study : The Real Estate Industry1657 Words à |à 7 Pagescontinue to be customer driven with technology applications. Buyers and sellers are moving towards listing and selling their own homes without a licensed real estate agent. However, there are inherent risks, such as the lack of experience and understanding of real estate laws. Buyers and sellers are attracted to saving the commission percentages upfront later to find themselves in legal conflict in which they may be liable for repairs and non-disclosed issues of the asset. Biancaââ¬â¢s motivation toRead MorePersonality and Concepts1045 Words à |à 5 PagesPersonality amp; Concepts Abstract An individualââ¬â¢s personality is what makes them unique. How peopleââ¬â¢s personalities are developed is based on years of research and theories. This paper will discuss some of those theories and dig into the research of personalities. Personality amp; Concepts * * How I define personality * Personality is what makes a person unique. Personality is also what makes a person similar and different from others. Our personality is what makes us whoRead MoreSocial Psychology And Albert Bandura s Social Cognitive Theory1338 Words à |à 6 Pages People learn within a social context, a cultural context, and a modeling context. This papers is intended as a review of how personalities effect our actual behaviors and how those behaviors are molded into an individualistic personality. The best definition of personality I found is ââ¬Å"Personality is can be described in terms of personality traits: characteristic patterns of thinking, feeling, and behavingâ⬠(Soto Tacket, 2015). For purposes of this paper, I chose to incorporate
Wednesday, May 6, 2020
Women Who Commit Crimes Free Essays
French Novelist Albert Camus wrote, ââ¬Å"We all carry within us our places of exile, our crimes, and our ravages. But our task is not to unleash them on the world; it is to fight them in ourselvesâ⬠. Crimes are crimes and should not be differentiated on the basis of gender motivations since they are different for each. We will write a custom essay sample on Women Who Commit Crimes or any similar topic only for you Order Now It was God who made the woman by nature mild, sober, soft, lovely and to be loved with little exception. Even though women are believed to be less violent than men, there are still a percentage of violent acts committed by women. This is in part to the overwhelming beliefs by society that crimes are the domain of men and women are viewed to be more nurturing in that regard. Our lives are already different at birth, as our genders determines who we are and how we are will be viewed by society. In every society our gender constructs these differences. Men have always been associated with power and wealth and women hardly a role at all. Other causes that have been affected are race, class, and sometimes-physical ability. So people believe there is an unequal distribution of wealth, power and standing in the world. Men have always been regarded as the persons most likely to commit a violent crime. Over the past few decades we have seen this thinking change and more women have found themselves in the rising numbers of these cases. Dr. Andrew Chishom, Professor Criminal Justice at the University of South Carolina wrote that in 1970 there was 6,000 women incarcerated and in the 90ââ¬â¢s that number increased to 75,000. What are the causes of the increases in crimes being committed by women? Dr Chishom also reports that crimes historically were predominately committed by men and that women involved themselves in many kinds of crimes with them, ââ¬Å"Women became more daringâ⬠. In the movie Thelma Louise, we saw varying incidents where women were treated in manners that were considered demeaning. Not to say that this would be a reason to commit a crime, but it does open the way for some women to question who they are and why they find themselves taking such abuse. Thelma and Louse reminded me that not only are women looked at differently than men, but also even when a crime is committed, they are still not considered smart. Thelma, a sensitive, naive and somewhat goofy woman, lives in a loveless marriage to a man that is overpowering and loves practicing control over her. Louise, a strong and independent woman who knows that she wants more out of life than what she has been dealt. Going away for a weekend would have been an opportunity for the both of them to find out what they really wanted to do with their lives, Crimes are not always planned, but can make people appear that they were built this way from the start. Louise found herself in a situation that was irreversible. Having experienced the same act of violence that was being perpetrated on Thelma in the parking lot of the bar brought back such horrible memories and at that point Louise was not going to relive it and let it go again. Thelma and Louise, found themselves in such a horrible and unthinkable situation they could only resort to a life of continued crime, since they were now considered suspects in a the shooting and death of Harlan. Crimes such as rape, murder, robbery, and brutality are not easily seen as acts that Women would find themselves involved in. However, there are many circumstances that have placed many women in those situations. Women were widely considered not to be capable of the ferocity or deep-seated evil as men. After all, in eighteenth century patriarchal society, they were widely seen as demure, submissive creatures. True, some had fallen on the wrong side of the tracks and had become petty thieves or whores, but a common contemporary conception seemed to exist that women were pretty much incapable of malice. Some women commit crimes because of pressures that otherwise would be not an issue if they didnââ¬â¢t find themselves in a situation that seemed impossible to get out of, so their actions become devious. Both men and women sometime defer from normal societal cares when confronting conflict. In Thelma and Louise case, men created the spontaneous devious acts that changed their view of the law as well as men in positions of authority. Certainly, you can argue that men are viewed to be stronger and their physical strengths totally outweigh that of women. It has been thought constantly that men were and are prone to violence, and women would only commit a crime as a result due to some kind of force, or because the authority over them was too severe. As Beth Richie discussed in her women and crime book, ââ¬Å"Compelled to Crimeâ⬠The Gender Entrapment, many of those women were in previous abusive relationships. When a woman is abused she can only take it for so long before she breaks. So many women are oppressed that when they do get a chance to fight back, they fight with all of their might. In the film Thelma and Louise, they fought against a rapist, because Louise had been raped in Texas, and the man got away. Louise did not want to let another rapist walk the street. She was defending herself, Thelma, and in a sense making an example out of that man by showing society that men will not always be able to walk away from their victim. Some women do fight back, and they will fight to the death if necessary. Thelma had been oppressed her entire life by her husband, who would not let her do anything. In fact Thelma stated once they left town, that she was going to let her hair down once and for all! That shows how oppressed she really was. Men are viewed very differently than women are when a similar crime has been committed. This is because over the decades men have proven themselves worthy of this title. Men have been more aggressive in all areas of crime and thus are given sentences that are harsher than women. This does not exclude women from their crimes, however because in many cases women have acted in defense of themselves giving them more reason for justification when they take a life. However, society will probably always have a little more mercy on women when they commit a crime, sighting many opticals that could have caused them to act in such a manner. Both genders are left with frightening realities that face them, and that is that a life has been taken and punishment will be inevitable. Scott, Ridley. Thelma Louise. Metro-Goldwyn-Mayer, 1991 Nicole Walker ââ¬Å"Why Women Are Committing Crimesâ⬠. Jet Find Articles. com. 15 Mar 2010. Http://findarticles. com Beth E. Richie. ââ¬Å"Why Do Women Commitâ⬠Crimes PhD. University of Illinois at Chicago, Department of African American Studies http://www. ojp. usdoj. gov/bjs/homicide/gender. htm. Greenfeld, Lawrence A. and Tracy L. Snell, Women Offenders, December 1999, pp. 1, 2, 4 How to cite Women Who Commit Crimes, Papers
Saturday, May 2, 2020
Assessable Income Periodicity Samples for Students â⬠MyAssignmenthelp.
Question: Discuss about the Assessable Income Periodicity. Answer: Keily v FCT (1983) Issue: The current issue is based on the determination whether an age pension paid by the government in the hands of the receipts would be considered as the ordinary income. Rule: On applying the constructive receipt rule the pension is considered as the ordinary income since it is a regular anticipated income and reliant upon in the hands of the taxpayer. Considering the case of Anstis v FCT it was held by the court of law youth allowance that is paid by the government and received by the student would be regarded as the ordinary income. Application: As evident from the facts the taxpayer was the regular dependent upon the income therefore such government benefit is treated as ordinary income. However according to the judgement of the court law in the case of FCT v Dixon (1952) it not only applies to the government benefit it is also applicable to the non-government benefit. As stated under the subsection 6-5 (1) of the ITAA 1997 an amount of income would be considered as an assessable income if the income is according to the ordinary concept. Therefore, according to the judgement of the court of law it was held that pension is an ordinary income and it would be considered for assessment. Federal coke Co pty Ltd v FCT (1977): Issue: The current issue is based on the determination whether the sum received arise out of the business operations were in the nature of capital or not. Rule: Where a voluntary amount of payment that is made to the business in the identification of the previous service following the business relationship has ceased such kind of payment is considered as a mere gift (Coleman and Sadiq 2013). However, if it were found that after the cessation of business the payment made for compensating the loss for the capital asset then it would be treated as the capital receipt and would not be considered as assessable. Application: The taxpayer under Federal coke Co pty Ltd v FCT owns a subsidiary coal mining company. The taxpayer received a compensation of $1 million to the entirely owned subsidiary (federal coke) arising out of the variation in the long-term supply contract. The sum that was received by the taxpayer was not based on any anticipatory profits in future but the receipts of amount were as compensation for the loss of capital asset (Barkoczy 2016). Citing the reference of the California Copper Syndicate v Harris (1904) it was held that the receipts was regarded as capital receipts and would not be considered for assessment in the hands of subsidiary. Conclusion: A conclusion can be draw from this case that pension receipts will be considered as the amount that is assessable in accordance with the ordinary concepts. A conclusion can be drawn by stating that the receipts in the hands of Federal constituted the characteristics of income and not a capital. References: Barkoczy, S., 2016. Foundations of Taxation Law 2016.OUP Catalogue. Coleman, C. and Sadiq, K. (n.d.).(2013)Principles of taxation law. Kenny, P. (2013).Australian tax 2013. Chatswood, N.S.W.: LexisNexis Butterworths. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016. Australian Taxation Law 2016.OUP Catalogue.
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