Thursday, August 27, 2020

About real estate in China Essay Example | Topics and Well Written Essays - 750 words

About land in China - Essay Example Indeed, even they have encountered thankfulness in cost as well. In this situation certain insights can be included. Costs of very good quality land have ascended to 54% from September of the year 2009 and the cost became $500 per square foot. Indeed, even just in November, the lodging costs rose 5.7% in 70 significant urban communities. Development of houses had drafted an across the nation amazing ascent of 194 percent (Bloomberg Business week, â€Å"Is China Headed for A Major Real Estate Bubble?†). The land as well as the economy of China has likewise been blasting. China has encountered a development of 17.4% in the normal yearly pace of outside exchange. It has expanded up to US$ 2,173.7 billion from US$ 20.6 billion over most recent 30 years (Xinhua, â€Å"China Ranks second with 8.8% Of Worlds Exports In 2007†). With monetary development, buying intensity of an individual will likewise be high and simultaneously their utilization level will likewise upgrade. It shows that they will either decide on extravagance or will look for venture choice. In both the circumstances, land industry will be profited. Being an understudy of Finance and having sound information in financial aspects, I am very much aware of the ongoing monetary improvements in China. In addition it has left its impression on the planet economy during the worldwide downturn. It will be my benefit to work in such an economy. Indeed, even engaging with an industry in its development period is a method of upgrading experience level. Land business of China is likewise blasting and delighted in a tremendous development in most recent couple of years. In this manner being an expert, it will be an extraordinary open door for me to join your association of notoriety and raise my profession chart. I have finished my instruction from United States. I have a MBA degree with specialization in Finance. Hence I have a solid foundation in Finance. Indeed, even while seeking after MBA, I was locked in with the investigation of financial matters as

Saturday, August 22, 2020

Why Good Girls Like Bad Boys Essays

Why Good Girls Like Bad Boys Essays Why Good Girls Like Bad Boys Essay Why Good Girls Like Bad Boys Essay Application Paper Why Good Girls like awful young men? Pretty much every lady sooner or later in her dating life will fall for an awful kid. For instance there’s Edward and Bella from the Twilight Series and there’s Uncle Jesse from Full House. A terrible kid is a hooligan, a roughneck and an agitator without a reason or he could be the pleasant person nearby who’s smooth as silk, yet where it counts inside he’s an unfeeling individual. Awful young men are the kind of folks your mother cautions you about but since they’ve got hooligan request your presence of mind departs for good. In the event that you ask most females for what good reason they like terrible young men it’s on the grounds that they like the test, the fervor and the adventure of living vicariously. As per transformative thinking, the seclusion of male and female species isn't to mate yet because of their responses to one another. This happens in numerous creatures on the grounds that the female creature becomes pulled in to the male creature that stands apart the above all else different guys. For instance peacock’s spread their wings making themselves increasingly powerless against predators as a kind of approach to pull in the other gender. Peacock’s are taking a chance with their lives which show how solid and committed they are towards sticking out and being over the various peacocks. Ladies discover security, assets, and indications of duty and long haul mates appealing while men discover youth, fruitfulness, and celibacy and momentary mates alluring. Separation is likewise a main consideration for ladies and even creatures whether it’s close or faraway. For a commonplace awful kid and a decent young lady it is generally the acceptable young lady who truly needs to make the main methodology however doesn’t in light of the fact that she’s terrified of what he may think about her. Furthermore, for the terrible kid he just keeps on sticking out however on the off chance that neither one of the ones can approach the other, at that point the fascination would simply end at that. I accept that there is four reasons why great young ladies like awful young men. The first is the mystery dread of closeness. On the off chance that a young lady is pulled in to folks who they can't generally have it is on the grounds that they don’t need a genuine relationship. Young ladies locate a terrible kid so engaging in light of the fact that they can be with him while never letting him get excessively close. This is identified with the connection hypothesis. Since these young ladies haven’t had a dad figure in their life they have an on edge/undecided connection to the person. This is on the grounds that the young lady is portrayed by a worry that others won't respond one’s want for closeness. Besides, it may be the case that it’s an inner mind wish to bring daddy back home. As you definitely know the relationship you had with your dad shapes the connections you will have with different guys. Growing up without a dad or in the event that he father wasn’t sincerely accessible can be a young ladies purpose behind needing to discover somebody who can fill that void. The third explanation is low confidence. In the event that a young lady is involved with a person who lies, cheats, speaks condescendingly to them, at that point they don't like themselves. At the point when individuals like themselves they set gauges about what they need throughout everyday life. In conclusion, is media indoctrinating. The media has programmed such huge numbers of individuals in our general public. For instance, the Jerry Springer Show or the most recent music recordings, in these you can perceive how the media depicts the terrible kid picture as each girl’s dream. Famous TV and music recordings attempt to cause you to accept that it is adequate for folks to disregard females and diminish them as sex items and that's it. In class we read a trial, Dutton Aron Experiment: Some Evidence for Heightened Sexual Attraction Under Conditions of High Anxiety. The trial demonstrated that dread and excitement are connected. A similar piece of the cerebrum is actuated, the amygdala. There was an exploratory scaffold which was a little, weak edge that effortlessly influenced and was found 230 feet over a shallow stream with pointed rocks. At that point there was likewise a control connect which was an a lot more extensive, progressively steady, and more grounded connect which was found 10 feet over a moderately sheltered looking waterway. Guys who crossed either connect were drawn closer by an appealing female and requested to round out a survey. The guys were then given the female’s telephone number. The fascination was estimated by what number of guys called the females. On the test connect half of the guys called the female and on the control connect 12% of the guys called the female. Awful young men are viewed as dissidents: they get into battles, ride cruisers, have adversaries, and so forth and being with dreadful men makes dread and tension, which prompts excitement.

Friday, August 21, 2020

Essay Writing Topics - How To Choose Essay Writing Topics

Essay Writing Topics - How To Choose Essay Writing TopicsWriting an essay can be done in a variety of topics. Some people love the topic of education. Others want to focus on history, and others want to focus on science.One of the most popular topic is work. People write about their jobs, how they make a living, or what they do when they are not working. Many people love to talk about work, as it helps them keep their minds occupied.Information about celebrities can also be used. Most people who read essays are usually interested in what celebrities do for fun. They want to know what celebrities do when they are not on television. This allows them to focus on the topics that interest them and see what interesting tidbits they find.Political and social topics are also interesting topics. This is especially true if you want to write about current events. People want to know what celebrities think, and what their opinions are on current events. They want to know what their thoughts are on their country's political and social institutions.Essays are used in many different situations. It might be used in a college setting to earn credits. It might be used at home in the family room or den to write about hobbies and family life.Everyone has their own reasons for writing an essay. For some people it is something that helps them. Other people use it to show others how much they know about a subject. And, there are still others who enjoy writing for some other reason.There are many ways to get an essay written for personal needs. Some use the Internet to look for topics and look for writing samples. Someuse the self-help section of magazines and books. There are a lot of ways to get an essay written for one's needs. Each person will find what works best for them.If you choose to write your essay yourself, do not expect it to be perfect. It will probably take you longer than most people want, but it is worth it to have the finished product. You can sit back and enjoy it and even laugh at the mistakes you make!

Monday, May 25, 2020

Macbeth by William Shakespeare - 603 Words

As the play goes, Macbeth shows a character of free will. Although his destiny was pre-determined for him by the witches, he took action to believe and to make sure that his prophecies will come true. Macbeth is a strong character with many deep desires that include gaining power, and so throughout the play with the many crimes he had committed, there was no turning back for him. In all, his decisions help shape the future ahead of him. First off, Macbeth encounters the witches and gets a sense of his future of having power as a king. That information gives off a craving for his deepest desire and it influences his actions to deliberately make his future come true. (http://www.enotes.com/homework-help/does-macbeth-have-free-will-his-actions-why-why-336). But if fate is in control of him then fate would have make it come to him instead of Macbeth doing all the work. He even pondered himself that â€Å"if chance will have me king/why chance may crown me without my stir.† (1.3. 156-158). But after, it was clearly seen that his actions were not with his destiny. All the wrong deed that he has done is his fault. It should be himself to blame not Lady Macbeth’s strong persuasion when he decided that â€Å"I am settled, and bend up/each corporal agent to this terrible feat.† (1.7. 89-90). He had a long soliloquy about his rights and wrongs if he did this crime. If fate was behind his actions in this mu rder than why does he still kill King Duncan if he knew his consequences? To that sceneShow MoreRelatedMacbeth by William Shakespeare770 Words   |  3 PagesThe play Macbeth is written by William Shakespeare. It is believed to be written between 1603 and 1607 and set in eleventh century Scotland. It is also believed to be first performed in 1606. It is considered to be one of the darkest and most powerful tragedies. Macbeth, set in Scotland, dramatizes the psychological and political effects produced when evil is chosen to fulfill the ambition of power. The Tragedy of Macbeth is Shakespeare’s shortest tragedy and tells the story of Macbeth, a ScottishRead MoreMacbeth, By William Shakespeare1425 Words   |  6 PagesMacbeth Just Can’t Wait To Be King Everyone has a quality that they do not like about themselves. Some people struggle to be social, others may be too controlling of people. The list goes on and on, but the point is that everybody has a particular quality that they must learn to control or else that particular quality can get out of hand. Of course, one could write a list of characters that have major flaws. There is no better example than William Shakespeare’s character, Macbeth, in The TragedyRead MoreMacbeth, By William Shakespeare1409 Words   |  6 Pages â€Å"Fair is foul, and foul is fair: Hover through the fog and filthy air.† On October 17th, I had the pleasure of going to see Macbeth performed at the Shakespeare Tavern. Along with its reputation for being â€Å"cursed,† Macbeth is also known as one of the crown jewels of William Shakespeare’s repertoire. In my opinion, the central concept of this particular retelling of the play was the murkiness of character. Throughout the pla y, the many characters go through fierce temptation and strife, and noneRead MoreMacbeth, By William Shakespeare1203 Words   |  5 PagesMacbeth is a play based on King James I, it was written by William Shakespeare, however this play isn’t a king and queen fairy tale, but it’s a play about greed and guilt, chaos and murder and three evil witches who use prophecies to influence Macbeth to do bad things, using flattery would instigate his inner ambition to become king, which in the end doesn’t lead to a very happy ending. Shakespeare’s, Macbeth, was written in the early Jacobean period. During those times, women had no power, theyRead MoreMacbeth, By William Shakespeare1243 Words   |  5 PagesIn William Shakespeare’s â€Å"Macbeth†, the author portrays the main character Macbeth as a very tortured and flawed individual whose actions only serve to further unravel him. He is conflicted and power hungry, which drives him to perform evil murders and become a ruthless person. Macbeth’s moral compass is not resilient enough to withstand his wife’s manipulations and he is provoked to act on his malicious thoughts of murder. The author explores the terrible effects that ambition and guilt can haveRead MoreMacbeth, By William Shakespeare Essay1487 Words   |  6 Pagesreaction†. Macbeth by William Shakespeare is a tale which illuminates the consequences of violating the â€Å"Natural order†, the hierarchy of beings in the universe. When Macbeth, a warrior wel l-known for his courage and bravery, murders King Duncan acting on his unchecked ambition to claim the throne, the order was disrupted, the result†¦chaos. Shakespeare uses symbolism to illustrate the atmosphere of the play as the natural order is flung into a state of turmoil. These techniques used by Shakespeare is usedRead MoreMacbeth, By William Shakespeare1483 Words   |  6 Pagesdifferent references in the play of how a king deals with power and if they use it for better or for their own personal gain. In the play Macbeth, by William Shakespeare, Macbeth’s obsession with his journey to power leads to his failure. This obsession is demonstrated through the prophecies, the murder of his best friend Banquo, and his own demise. Macbeth demonstrates that he is incapable of mastering the power and responsibilities of being a king. This is indicated throughout the play with theRead MoreMacbeth, By William Shakespeare1045 Words   |  5 PagesBlood appears in only two forms, but many times in Macbeth by William Shakespeare; between the war scene at the beginning of the play and the lifting of Macbeth’s severed being lifted by Macduff at the end. It can be said that Macbeth could have been written in blood that there is such a large amount. What is unique about blood in Macbeth is that the â€Å"imaginary blood† or the guilt that the murderer feels plays more of a role of understand and amplifying the theme of the play, that blood is guiltRead MoreMacbeth, By William Shakespeare1431 Words   |  6 Pages Macbeth, though originally a valiant and prudent soldier, deteriorates into an unwise king whose rash decisions conclusively end in the atrophy of his title, power, and position. Several facto rs contribute to the downfall of Macbeth, which produce a contagion effect and ultimately end with his demise. He receives help from his â€Å"inner ambitions and external urgings† which result in his downfall (Bernad 49). The â€Å"external urgings† consist of the weird sisters who disclose his prophecies, which enlightenRead MoreMacbeth, By William Shakespeare2060 Words   |  9 Pagesthe green one red Macbeth Quote (Act II, Sc. II). Out, out, brief candle! Life s but a walking shadow, a poor player that struts and frets his hour upon the stage and then is heard no more: it is a tale told by an idiot, full of sound and fury, signifying nothing. Macbeth Quote (Act V, Scene V). These quotes have been taken from play Macbeth written by William Shakespeare. Like these quotes there are hundreds and thousands of such heart touching quotes written by Shakespeare in his many different

Thursday, May 14, 2020

Yuchanyan and Xianrendong - Oldest Pottery in the World

Xianrendong and Yuchanyan caves in northern China are the oldest of a growing number of sites which support the origins of pottery as having occurred not just in the Japanese island Jomon culture of 11,000 to 12,000 years ago, but earlier in the Russian Far East and South China some 18,000-20,000 years ago. Scholars believe these are independent inventions, as were the later inventions of ceramic vessels in Europe and the Americas. Xianrendong Cave Xianrendong Cave is located at the foot of Xiaohe mountain, in Wannian county, northeast Jiangxi province of China, 15 kilometers (~10 miles) west of the provincial capital and 100 km (62 mi) south of the Yangtze river. Xianrendong contained the oldest pottery in the world yet identified: ceramic vessel remains, bag-shaped jars made some ~20,000 calendar years ago (cal BP). The cave has a large inner hall, measuring some 5 meters (16 feet) wide by 5-7 m (16-23 ft) high with a small entrance, only 2.5 m (8 ft) wide and 2 m (6 ft) high. Located some 800 m (about 1/2 mile) from Xianrendong, and with an entrance some 60 m (200 ft) higher in elevation, is the Diaotonguan rock shelter: it contains the same cultural strata as Xianrendong and some archaeologists believe it was used as a campsite by Xianrendongs residents. Many of the published reports include information from both sites. Cultural Stratigraphy at Xianrendong Four cultural strata have been identified at Xianrendong, including an occupation spanning the transition from Upper Paleolithic to Neolithic times in China, and three early Neolithic occupations. All seem to represent primarily fishing, hunting and gathering lifestyles, although some evidence for early rice domestication has been noted within the Early Neolithic occupations. In 2009, an international team (Wu 2012) focused on the intact pottery bearing levels layers at the base of the excavations, and a suite of dates between 12,400 and 29,300 cal BP were taken. The lowest sherd-bearing levels, 2B-2B1, were subjected to 10 AMS radiocarbon dates, ranging from 19,200-20,900 cal BP, making Xianrendongs sherds the earliest identified pottery in the world today. Neolithic 3 (9600-8825 RCYBP)Neolithic 2 (11900-9700 RCYBP)Neolithic 1 (14,000-11,900 RCYBP) appearance of O. sativaPaleolithic-Neolithic Transition (19,780-10,870 RCYBP)Epipaleolithic (25,000-15,200 RCYBP) only wild oryza Xianrendong Artifacts and Features Archaeological evidence suggests the earliest occupation at Xianrendong was a permanent, long-term occupation or reuse, with evidence for substantial hearths and ash lenses. In general, a hunter-fisher-gatherer lifestyle was followed, with emphasis on deer and wild rice (Oryza nivara phytoliths). Pottery: A total of 282 pottery sherds were recovered from the oldest levels. They have uneven thick walls between .7 and 1.2 centimeters (~1.4-1.5 inches), with round bases and inorganic (sand, mainly quartz or feldspar) temper. The paste has a brittle and loose texture and a heterogeneous reddish and brown color which resulted from uneven, open-air firing. Forms are mainly round-bottomed bag-shaped jars, with rough surfaces, the inner and outer surfaces sometimes decorated with cord marks, smoothing striations and/or basket-like impressions. They appear to have been made with two different techniques: by sheet laminating or coil and paddle techniques.Stone Tools: The stone tools are by and large chipped stone tools based on flakes, with scrapers, burins, small projectile points, drills, notches, and denticulates. Hard-hammer and soft-hammer stone tool making techniques are both in evidence. The oldest levels have a small percentage of polished stone tools compared to chipped, parti cularly in comparison with the Neolithic levels.Bone tools: harpoons and fishing spear points, needles, arrowheads, and shell knives.Plants and animals: Predominant emphasis on deer, bird, shellfish, turtle; wild rice phytoliths. The Early Neolithic levels at Xianrendong are also substantial occupations. The pottery has a wider variety of clay composition and many sherds are decorated with geometric designs. Clear evidence for rice cultivation, with both O. nivara and O. sativa phytoliths present. There is also an increase in polished stone tools, with a primarily pebble tool industry including a few perforated pebble disks and flat pebble adzes. Yuchanyan Cave Yuchanyan Cave is a karst rock shelter south of the Yangtze River basin in Daoxian county, Hunan province, China. Yuchanyans deposits contained the remains of at least two nearly complete ceramic pots, securely dated by associated radiocarbon dates at having been placed in the cave between 18,300-15,430 cal BP. Yuchanyans cave floor includes an area of 100 square meters, some 12-15 m (~40-50 ft) wide on its east-west axis and 6-8 m (~20-26 ft) wide on the north-south. The upper deposits were removed during the historical period, and the remaining site occupation debris ranges between 1.2-1.8 m (4-6 ft) in depth. All of the occupations within the site represent brief occupations by Late Upper Paleolithic people, between 21,000 and 13,800 BP. At the time of the earliest occupation, the climate in the region was warm, watery and fertile, with plenty of bamboo and deciduous trees. Over time, gradual warming throughout the occupation occurred, with a trend towards replacing the trees with grasses. Towards the end of the occupation, the Younger Dryas (ca. 13,000-11,500 cal BP) brought increased seasonality to the region. Yuchanyan  Artifacts and Features Yuchanyan cave exhibited generally good preservation, resulting in the recovery of a rich archaeological assemblage of stone, bone, and shell tools as well as a wide variety of organic remains, including both animal bone and plant remains. The floor of the cave was purposefully covered with alternating layers of red clay and massive ash layers, which likely represent deconstructed  hearths, rather than  the production  of clay vessels. Pottery: The sherds from Yuchanyan are some of the earliest examples of pottery yet found. They are all dark brown, coarsely-made pottery with a loose and sandy texture. The pots were hand-built and low-fired (ca. 400-500 degrees C); kaolinite is a major component of the fabric. The paste is thick and uneven, with walls up to 2 centimeters thick. The clay was decorated with cord impressions, on both the interior and exterior walls. Enough sherds were recovered for the scholars to reconstruct a large, wide-mouthed vessel (round opening 31 cm in diameter, vessel height 29 cm) with a pointed bottom; this style of pottery is known from much later Chinese sources as a fu cauldron.Stone Tools: Stone tools recovered from Yuchanyan include cutters, points, and scrapers.Bone Tools: Polished bone awls and shovels, perforated shell ornaments with notched-tooth decorations also were found within the assemblages.Plants and animals: Plant species recovered from the caves deposits include wild grap es and plums. Several rice opal phytoliths and husks have been identified, and some scholars have suggested that some of the grains illustrate incipient domestication. Mammals include bears, boar, deer, tortoises, and fish. The assemblage includes 27 different types of birds, including cranes, ducks, geese, and swans; five kinds of carp; 33 kinds of shellfish. Archaeology at Yuchanyan and Xianrendong Xianrendong was excavated in 1961 and 1964 by the Jiangxi Provincial Committee for Cultural Heritage, led by Li Yanxian; in 1995-1996 by the Sino-American Jiangxi Origin of Rice Project, led by R.S. MacNeish, Wenhua Chen and  Shifan  Peng; and in 1999-2000 by Peking University and the Jiangxi Provincial Institute of Cultural Relics. Excavations at Yuchanyan were conducted beginning in the 1980s, with extensive investigations between 1993-1995 led by Jiarong Yuan of the Hunan Provincial Institute of Cultural Heritage and Archaeology; and again between 2004 and 2005, under the direction of Yan Wenming. Sources Boaretto E, Wu X, Yuan J, Bar-Yosef O, Chu V, Pan Y, Liu K, Cohen D, Jiao T, Li S et al. 2009. Radiocarbon dating of charcoal and bone collagen associated with early pottery at Yuchanyan Cave, Hunan Province, China. Proceedings of the National Academy of Sciences 106(24):9595-9600.Kuzmin YV. 2013. Origin of Old World pottery as viewed from the early 2010s: when, where and why? World Archaeology 45(4):539-556.Kuzmin YV. 2013. Two Trajectories in the Neolithization of Eurasia: Pottery Versus Agriculture (Spatiotemporal Patterns). Radiocarbon 55(3):1304-1313.Prendergast ME, Yuan J, and Bar-Yosef O. 2009. Resource intensification in the Late Upper Paleolithic: a view from southern China. Journal of Archaeological Science 36(4):1027-1037.Wang W-M, Ding J-L, Shu J-W, and Chen W. 2010. Exploration of early rice farming in China. Quaternary International 227(1):22-28.Wu X, Zhang C, Goldberg P, Cohen D, Pan Y, Arpin T, and Bar-Yosef O. 2012. Early pottery at 20,000 years ago in Xianrendong Ca ve, China. Science 336:1696-1700.Yang X. 2004. Xianrendong and Diaotonghuan Sites at Wannian, Jiangxi Province.In: Yang X, editor. Chinese Archaeology in the Twentieth Century: New Perspectives on Chinas Past. New Haven: Yale University Press. vol 2, p 36-37.Zhang C, and Hung H-c. 2012. Later hunter-gatherers in southern China, 18,000–3000 BC. Antiquity 86(331):11-29.Zhang W, and Jiarong Y. 1998. A preliminary study of ancient excavated rice from Yuchanyan site, Dao County, Hunan province, PR China. Acta Agronomica Sinica 24(4):416-420.Zhang PQ. 1997. Discussion of Chinese domesticated rice - 10,000 year-old rice at Xianrendong, Jiangxi Province. Second Session of International Symposium on Agricultural Archaeology.Zhao C, Wu X, Wang T, and Yuan X. 2004. Early polished stone tools in South China evidence of the transition from Palaeolithic to Neolithic Documenta Praehistorica 31:131-137.

Wednesday, May 6, 2020

The Identity Of The Zoot Suit Riots - 2424 Words

Introduction â€Å"†¦About eight sailors got me outside of the theater and they started beating me up. It happened so fast, I passed out. I woke up with a cracked rib, a broken nose, black and blue all over. I was really beat.†(Alvarez, 2006, p.155) During the 1940s, the public had generated stereotypes of the Pachucos and zoot suits, which were eventually transferred to all Mexican Americans. Many young men like Vicente Morales were attacked, humiliated, and stripped from their fashionable clothes by servicemen. However, to what extent did the fashionable expression of the zooters and the culture of the Pachucos influence the Zoot Suit Riots? An important factor, which contributed to the Zoot Suit Riots, was the influence of the media. Newspapers and propaganda began to detriment the appearance of Pachucos and zoot suits. This dynamic added to the strong anti-Mexican sentiment, and led to the spread of hysteria during the war. In addition, the encouragement from the Los Angeles Police Department (LAPD), as well as the presence of the servicemen in Los Angeles immediately led to the riots. Although all these factors contributed to the riots, they all fail to address the important underlying psychological stressors, which caused tension against the Pachucos’ style. Therefore, I claim that that the Girardian persecution dynamic, based on lack of difference between the Pachucos and the patriotic Americans, contributed mainly to the riots. In this paper, I will first introduce theShow MoreRelatedThe Power Of The Zoot By Luis Alvarez1293 Words   |  6 PagesIn the power of the Zoot, Luis Alvarez investigates the multiple meanings of the immensely popular zoot suit culture during world war two (Alvarez, p. 2). The youth were extremely influenced by the zoot suit. The zoot suit gave minorities a sense of belonging. Throughout this book, the author discusses race, gender roles, generation differences, dignity, and national belonging/violence during world war two. Part one of this book â€Å"Dignity Denied: Youth in the Early War Years†, discusses the politicalRead MoreZoot Suit1167 Words   |  5 PagesZoot Suit Based on the notorious 1942 â€Å"Sleepy Lagoon† murder mystery, which resulted in the â€Å"Zoot Suit Riots† in Los Angeles, California, playwright Luis Valdez combines fact and fiction in the play â€Å"Zoot Suit† to portray the fate of 12 young Mexican Americans that were brought to trial for a murder they did not commit. Valdez created the play; â€Å"Zoot Suit† that brought a strong symbolic significance for Mexican Americans and expresses about the riots during World War II. The play, â€Å"Zoot Suit†Read MoreRacial Tension And Civil Unrest1685 Words   |  7 Pagesto protest the racism in the American culture by expressing themselves with their own music, clothing, culture, and style (Cosgrove, 1985). By the time of the Sleepy Lagoon murder in 1942, the stage had been set for the Zoot Suit Riots that occurred in June 1943. Although the riots only lasted ten days, the ramifications ranged from cultural repression on the part of many Mexican American families, to political activism on the part of others, and the beginning of reform within the Los Angeles PoliceRead MoreZoot Suit Riots in Los Angeles Essay1929 Words   |  8 PagesZoot Suit Riots in Los Angeles Outline Topic: The Zoot Suit Riots of 1943: What caused them, what happened, and what were the effects? Introduction Causes for the riots in 1943 History of racism Stylish dress seen as un-American during wartime. Stage set for riots Sleepy Lagoon murder case and the Zoot Suit riots Effects of riots Cultural repression Political activism in Mexican American community Series of reforms in the Los Angeles Police Department Causes Mexican Revolution,Read MoreMulticulturalism Essay1487 Words   |  6 Pagesassumptions should not be made if understandings are trying to be met. Two perspectives on modern Chinese American identity clash in New York City when Benjamin, a well educated Caucasian whose last name and ethnic identity are products of his adoption as an infant into an Asian American family, and Ronnie, a fully assimilated street musician of Asian ancestry, debate ethnic identity in terms of how best to represent oneself as an Asian American. Benjamin visits New York City to pay homage to hisRead MoreThe Representation Of A Woman s Identity1196 Words   |  5 Pagesdomesticity, the power of society’s gender expectations has dictated a woman’s identity. A dominate belief held throughout American history, these traditional femininity norms were and still are reinforced by immigrant communities today. Nonetheless, what often goes unacknowledged are the stories of those female immigrant youths , Pachuca’s or female gang members, who have rejected societies beliefs to construct new identities centered around hyper-masculine subcultures. Alienated and labeled as hypersexualizedRead MoreEssay on American Me1549 Words   |  7 Pagesfictionalized account of the founding and rise to power of the Mexican Mafia in the California prison system from the 1950s into the 1980s. The story opens by taking the viewer on a journey back in time to the Zoot Suit era of World War II before the birth of Montoya Santana. Santana’s parents were Zoot Suitors. It is here that Santana’s destiny began. Because of the wartime labor shortage of this era, the American and Mexican governments agreed to a program by which braceros (contract laborers)Read MoreThe Legacy Of The Golden State1633 Words   |  7 PagesStreet led the transformation and identity of California by embracing these Spanish roots but erasing those who don’t fit in this imagination of California. In continuing with this exclusion of these particular groups, many of the Anglo habitants of California didn’t live uniformly with the other races of the state. One instant for example was the Zoot Suit Riots of the 1950’s. Pagan explains that fifty sailors stationed at a Navy training school stripped zoot suits off young civilian men which inRead MoreMexicans And Mexican American Youth2035 Words   |  9 PagesMexican American citizens in the times surrounding World War Two. Such hostilities are reflected in our treatment of Mexican Americans in the late 19th after the Civil War and early 20th centuries, the Sleepy Lagoon murder responses, and the Zoot Suit riots. My primary source reveals a feeling of inferiority in the United States by the Mexican American youth due discrimination that they faced, which can be better understood by analyzing the cultural contexts. As railroads expanded during the UnitedRead More Luis Valdezs Play, Los Vendidos Essay2016 Words   |  9 Pagesrebel against the culture that will not accept him. An example is the Zoot Suit Riots that occurred in 1944. The Zoot Suit Riots were a reaction by young Mexican-American males against a culture that did not want them to be a part of it. Stuart Cosgrove examines this issue when he states, In the most obvious ways they had been stripped of their customs, beliefs and language (Vargas 317). These youths were going through an identity crisis because they did not know which culture they could identify

Tuesday, May 5, 2020

Taxation Practice Law Business Source

Question: Case study 1: Residence and source Fred, an executive of a British corporation specializing in management consultancy, comes to Australia to set up a branch of his company. Although the length of his stay is not certain, he leases a residence in Melbourne for 12 months. His wife accompanies him on the trip but his teenage sons, having just commenced college, stay in London. Fred rents out the family home. Apart from the absence of his children, Freds daily behavior is relatively similar to his behavior before entering Australia. As well as the rent on the UK property, Fred earns interest from investments he has in France. Because of ill health Fred returns to the UK 11 months after arriving in Australia. Requirement Discuss whether Fred is a resident of Australia for taxation purposes. Case study 2: ordinary income Explanations of the respective outcomes reached by the courts in the following cases which all involving sales of land I. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159II. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188III. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLRIV. Statham Anor v FC of T 89 ATC 4070V. Casimaty v FC of T 97 ATC 5135VI. Moana Sand Pty Ltd v FC of T 88 ATC 4897VII. Crow v FC of T 88 ATC 4620VIII. McCurry Anor v FC of T 98 ATC 4487(16 marks, max. 2000 words). Answer: 1. This case highlights the provisions relating to residence and source in Australia. Fred is an executive of a British Corporation who had specialization in management consultancy. He came to Australia to set up a branch of his company. The length of his stay was not at all certain so he had leased a residence in Melbourne for twelve months. He has accompanied his wife on the trip but his teenage sons, having just commenced college, stayed in London. His children didnt accompany him. Finally Fred had rented out his family home. Only his children was absent otherwise his behaviour in Australia was very similar to his behaviour before entering Australia. Apart from the business income and rental income he also had a property in U.K. From where he used to get rent. Apart from this he also had certain investments in France from where he earns interest. But due to his ill health he had to return back to London. He planned to live in Australia for twelve months but could stay for eleven mont hs due to his health.(Bobinozcom, 2016) As per Australian Taxation law there are certain provisions which a person need to be fulfilled to be considered as an Australian resident. The condition which needs to be fulfilled is discussed below: Family should be residing in Australia and even the business should be there. All the assets which the concerned person is having should be in Australia. The intention of the concerned person should be to stay in Australia. His living and social arrangements should also be in Australia. If a person has stayed in Australia for more than six months then he shall be considered as a resident of Australia.(Findlawcomau, 2016) If most of the above mentioned conditions are satisfied then the concerned person would be regarded as a resident of Australia. If we analyse the case of Fred then we can observe that he has satisfied most of the conditions mentioned above.(Tracy watkins, stuffconz, 2016) Fred had planned to stay in Australia for twelve months but unfortunately due to his bad health he had to stay for eleven months. This shows that he had stayed in Australia for more than six months. Even though his intention is not to stay in Australia permanently but he is opening a branch here and had also leased a residential home. He came to Australia with his wife but without his two teenage sons. Now since he has opening a branch in Australia, he would be frequently travelling to Australia and would also earn income from his business. He would be having certain assets in Australia as well. After considering all these factors it could be concluded that Fred is considered as a resident of Australia. Just that he didnt stayed in Australia for a long time does not say that he is not a resident, he has satisfied the basic condition which is to stay in Australia for more than six month. Hence, Fred is considered as a resident of Australia.(Austliieduau, 2016) 2. Californian Copper Syndicate Ltd v Harris If a person has investment and to gain some profit if he is selling it at a very high price then the difference between original cost and the selling price is to be considered as profit. This definition of profit is as per general principle. In such kind of a scenario the profit earned is considered as a part of business.(Atogovau, 2016) In the said case Court had declared that the transaction entered was for the profit purpose. The main reason behind this judgement was that the property was purchased for the purpose of being resold at a profit. Here the intention was to sell the property at profit and not a regular business transaction. If it would have been a regular business operation transaction then Court would have given judgement in favour of the assesse. But since the motive was to earn profit, it was chargeable as an ordinary income. Assess needs to pay tax on the profit earned. It would be taxable under the head Business Income. This is not a generic judgement given by the court; it was purely based on facts. The judgement could be taken as reference in other cases as well but should not be regarded as provisions. The judgement should vary based on the facts of the case.(Bondeduau, 2016) Scottish Australian Mining Co Ltd v FC of T The company had a mining land which it had purchased several years ago. But the problem was that the land was not at all doing well since nothing was there. So company decided to construct roads and several other attractions with the help of which land can be sold at a better price some of the portions were even given to public institutions like schools and churches. (Cchcomau, 2016) In this case Court had given a decision which was not in favour of the company, since Court had an assumption that the land was bought to earn profits. But the actual scenario was something else; company had bought land for some mining purpose. Since the mining land was not doing well, they had constructed roads, some other monuments as well. Since the court decision was not in favour of the company, it had appealed further to Judicial Terrain. Judicial Terrain held that the roads and other things were built since the land was not doing well. It had overturned the decision which was given by the company. The final decision which was given by Judicial was in favour of the company. Now the profits earned from the land would not be assessable and tax under Australian Income Tax law. So it shows that profits would be held taxable depending upon case to case basis.(Austaxpbrcomau, 2016) FC of T c Whitefords Beach Pty Ltd In the case between FCT v Whitefords Beach Pty Ltd (1982) 150 CLR original shareholders of the company sold shares to three development companies which acquired the company with an intention of subdividing, developing and selling the land at a profit. Even the articles of the companies to capture this intention. In the majority of the similar cases High Court had held that such profits would be assessable under Section 26(a) of the Income Tax Assessment Act 1936.(Tvednetau, 2016) This case is very similar to the above case of Scottish Australian Mining Co Ltd v FCT. Judge held that actions taken by the company was more than a mere realization of a capital asset and also constituted business of land development. Gibbs stated that if a taxpayer does no more than realise an asset then in such cases profits need not be taxable. It does not matter that how the taxpayer has gone to realise the asset in an enterprising way. Just that the taxpayer has realized an asset does not mean that it is converted into the business. But if the same is considered as an operation of business the all the realization and profits should be taxable. Then it would be considered as an ordinary income and would be taxable under the Income Tax Act. The said decision was completely different with the decision given in the Scottish case. As it was discussed in the Scottish case that in such cases decision needs to be taken based on the facts of the case, Decision will differ based on diffe rent facts of the case.(Lexisnexiscomau, 2016) Statham Anor v FC of T 89 ATC The said case was between Statham Anor v FC of T 89 ATC 4070, where the applicant said that the amount of $62,884 should not be considered as income as per the ordinary concepts. It should not be considered as a profit arising from the sale of any property. There were several conclusions drawn from the case like land became the property of the owners only at the time of partnership. Hence, there was no venturing of the land in any property development exercise. Owner had also decided to sell the land rather than keeping the land with themselves. After the death of the owner the deceased decided to sell the land rather than continuing with it and finally the nature of sale was not into venturing of capital in the business and it was neither a part of setting up of the business. (Atogovau, 2016) Finally the Court had given the following orders in respect to the said case: Commissioner should pay the costs of the appeal which applicant had to bear. Appeal should be allowed and objection which was raised in 1983 has to be upheld. The income which was derived in the said case would be reduced by the amount of $62,884.(Morsegroupcomau, 2016) Casimaty v FC of T 97 ATC 5135 This case was about a father and a son where a father had given his son an Action View farm. This farm was given as a gift to his son. The farm is mainly used by his son for some agricultural activities like dairy production, cropping and beef and sheep implementation. But the biggest issue in this case was that all these activities were not generating profit. So son had decided to sub-divide the land and sell it off. He was under a lot of debt, hence to reduce the debt he has decided to sell the land and earn some profit. The land was then divided into several sub-divisions. After this the commissioner had decided to tax the profit as per Section 25(1) of the Income Tax Assessment Act 1936. The basis on which this decision was taken was that land was sub-divided only for the reason to generate profits. Hence commissioner had decided to tax the earned profits.(Cchcomau, 2016) It was concluded that the tax payer was not carrying on the business of land development. The conclusion was on the basis that the sub-division of the farm was done on piecemeal basis to reduce debt. There was no plan made by the tax payer to dub-divide the land. If the farm was earning profits then he might not have sub-divided the land. He didnt have any intention to sub-divide the land. Even the largest part of the farm was not sub-divided, this shows that his intention was not to sub-divide or sell the land. Hence it was concluded that the taxpayer had acquired the land for residential and primary production purpose. (Cgwcomau, 2016) Moana Sand Pty Ltd v FC of T Moana Company had purchased a land which was full of sand and the purpose to purchase the land was to selling off the sand. Hence on the basis of this commissioner had decided to tax the profit earned based on the provisions of Section 25(1) and the second part of Section 26(a). But when the land was purchased initially it was taken for doing some business activities.(Atogovau, 2016) While the Court referred to the need for a main purpose of profit making by resale for the operation of the first limb under section 26(a), no rationale for excluding such. This case did not provide strong authority for the proposition even though it supports the Commissioners stance. This case was very different from the case of Kratzmann because the sale of land was the main purpose of the company. Hence at the end the appellant case of rejected since it was very different from the Kratzmann case. Hence the income derived from the sale of land needs to be charged under Income Tax Assessment Act.(Austaxpbrcomau, 2016) Crow v FC of T In the case of Crow v FC of T 88 ATC 4620 farmer had borrowed hefty amount of money so that he could purchase five blocks of land over a period of 10 years. The farmer had used the land for farming, growing crops and grazing but later on it was sub-divided. After the two years of purchase and then over a number of years he had almost sold around fifty-one blocks. By selling these fifty-one blocks he had earned an overall net-profit of $388,288. On the basis of these facts Court had held that land was used for earning profits. Since he was carrying on the business of land development. Court had acknowledged that in starting land was used as a farm but evidence was found that the farmer had known about the outset because of the size of the debts entered into that some kind of land would need to be sold. In this case various properties were purchased and then eventually sub-divided. These sale of parcels of land involved transactions which were very repetitive and systematic and had the features of continuing business of land development. This case was distinguished with the Scottish Australian Mining case that the property was used as a mine for much longer period of time than the farming business in the current case.(Cchcomau, 2016) All the transactions which were entered by the tax payer clearly show that his intention was to earn profit. His activities were viewed as carrying on business of land development and profit would be considered income as per the Section 25(1) of the Income Tax Assessment Act 1936. As per the Taxation Ruling TR 92/3 it was not clear that what the High Court meant by profits made in the ordinary course of business. Hence two types of office would come under such descriptions which are: Transaction not directly entered in its main business activity; instead it should be incident to the business activity of the tax payer. Profits and gains should be arrived from the latter. Profits arising from transactions which are a part of ordinary business.(Tvednetau, 2016) McCurry Anor v FC of T 98 ATC 4487 In this case McCurry had purchased a land on which an old house was already there. Then the company decided to remove the house and build three townhouses on the land. They had tried to advertise these townhouses for sale before its completion but unfortunately it was not successful. Due to this family had decided to move into two of the townhouses and live there for almost one year at which they were sold resulting in a total net profit of $150,000. Then after some time they purchased a second block of land where they constructed units and then sold them. On the basis of this court has decided that profits needs to be considered as assessable income since it was resulted from a commercial profit making activity. This case was gone beyond just a mere realization since properties were put in the market prior to the completion.(Atogovau, 2016) Hence the court held that the property was used for mere intention of selling the property. The income or profit derived from the sale needs to be taxed under the Income Tax Assessment Act. Both the brothers need to pay tax on the profit which was derived by selling the property.(Chefseitede, 2016) References Atogovau.(2016).Atogovau.Retrieved21 August, 2016,from https://law.ato.gov.au/atolaw/view.htm?DocID=TXR/TR923/NAT/ATO/00001 Atogovau.(2016).Atogovau.Retrieved21 August, 2016,from https://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2002483/00001 Atogovau.(2016).Atogovau.Retrieved21 August, 2016,from https://law.ato.gov.au/atolaw/view.htm?DocID=TXR/TR923/NAT/ATO/00001 Atogovau.(2016).Atogovau.Retrieved21 August, 2016,from https://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2002483/00001 Austliieduau.(2016).Austliieduau.Retrieved21 August, 2016,from https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240 Austaxpbrcomau.(2016).Austaxpbrcomau.Retrieved21 August, 2016,from https://austaxpbr.com.au/document/PBR_36218 Austaxpbrcomau.(2016).Austaxpbrcomau.Retrieved21 August, 2016,from https://austaxpbr.com.au/document/PBR_3062 Bobinozcom.(2016).Bobinozcom.Retrieved21 August, 2016,from https://www.bobinoz.com/blog/807/6-ways-to-emigrate-to-australia Bondeduau.(2016).Bondeduau.Retrieved21 August, 2016,from https://epublications.bond.edu.au/cgi/viewcontent.cgi?article=1211 Cchcomau.(2016).Cchcomau.Retrieved21 August, 2016,from https://www.iknow.cch.com.au/document/atagUio549860sl16841994/federal-commissioner-of-taxation-v-whitfords-beach-pty-ltd-high-court-of-australia-17-march-1982 Cchcomau.(2016).Cchcomau.Retrieved21 August, 2016,from https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t-federal-court-of-australia-10-december-1997 Cchcomau.(2016).Cchcomau.Retrieved21 August, 2016,from https://www.iknow.cch.com.au/document/atagUio545564sl16800674/crow-v-federal-commissioner-of-taxation-federal-court-of-australia-17-august-1988 Cgwcomau.(2016).Cgwcomau.Retrieved21 August, 2016,from https://www.cgw.com.au/wp-content/uploads/2015/07/Tax-and-GST-issues-with-small-property-developments-Greg-Cahill-May-2015.pdf Chefseitede.(2016).Chefseitede.Retrieved21 August, 2016,from https://chefseite.de/gb/index.php?sgb_option[suche] Lexisnexiscomau.(2016).Lexisnexiscomau.Retrieved21 August, 2016,from https://www.lexisnexis.com.au/campus/study-help/taxation/understanding-taxation-law-2012/documents/utl12solch14.pdf Morsegroupcomau.(2016).Morsegroupcomau.Retrieved21 August, 2016,from https://www.morsegroup.com.au/files/docs/white papers/morse group_white paper_selling the farm piecemeal.pdf Findlawcomau.(2016).Findlawcomau.Retrieved21 August, 2016,from https://www.findlaw.com.au/articles/4297/how-are-permanent-residency-visas-granted-in-austr.aspx Tracy watkins, stuffconz.(2016).Business Insider Australia.Retrieved21 August, 2016,from https://www.businessinsider.com.au/the-door-just-opened-for-thousands-of-new-zealanders-to-become-australian-citizens-2016-2 Tvednetau.(2016).Television Education Network.Retrieved21 August, 2016,from https://www.tved.net.au/index.cfm?SimpleDisplay=PaperDisplay.cfm