Thursday, September 3, 2020

Letter to the George Bush Team to Visit City Florence Free Essays

Dear Sir, It is significant privilege for me to be a guide for George Bush in Florence. I will give a valiant effort to guarantee that he recalls Florence as the most lovely spot on Earth and acknowledges why this city is actually a magnet pulling in travelers from the most remote zones. Each individual who is partial to craftsmanship needs to visit this exquisite spot in any event once in his life. We will compose a custom exposition test on Letter to the George Bush Team to Visit City Florence or then again any comparable subject just for you Request Now Florence gets visited by vacationers in the millions since it offers them a surprising assortment of scenes. Despite the fact that one day of being in Florence is in no way, shape or form enough to get a handle overall sentiment of the city, it can even now make a mind-boggling have a great time the person’s heart, and make him parched to see more during the accompanying visits. It is my objective to assist George With bushing get submerged into Florence’s environment from the absolute first minutes of the visit. He will have the option to comprehend why Florence is one of the world’s most pleasant urban communities. He will always remember this excellent experience and continue wanting to return here ordinarily later on. Because of the short length of the visit, I have chosen to choose the most fascinating destinations for the President. We will have the opportunity to visit just three spots of intrigue, yet I can guarantee you that they will all educate an incredible arrangement regarding the historical backdrop of Florence and its uniqueness. In our city, we have enough landmarks to keep a traveler involved for a considerable length of time, however even a day is sufficient to comprehend that there is no comparative spot on Earth to Florence, regardless of the amount you look. I need to sort out this journey so that George Bush acknowledges why Florence is viewed as the support of Renaissance. Numerous individuals realize that Florence was the Italian city which brought forth Renaissance, however not many of them can really clarify why. So as to have the option to respond to this inquiry, one needs to get to know the perfect works of art of Renaissance specialists. They don't have any analogs on the planet; they are totally one of a kind. Each bit of workmanship made during that age inhales with the sentiment of opportunity and boundless motivation which knows no outskirts. I need to show such bits of craftsmanship to George Bush so he hears them converse with him through ages. The primary spot of intrigue which we are going to visit will be The Casa Buonarroti, the house where remarkable craftsman Michelangelo lived; at that point we will continued to Romanesque baptistery which is popular for scenes from Old Testament made by Lorenzo Ghiberti on its entryways; lastly we are going to visit Brancacci Chapel the frescos of which were step by step painted by Masolino, Masaccio and Filippino Lippi, the most well known Renaissance craftsmen. These spots are interesting, and they can educate an incredible arrangement regarding the Renaissance age. The Casa Buonarroti will be especially fascinating for the President since this is where Michelangelo lived and made his perfect works of art. There can be nothing more uncommon than beginning to visit to Florence from visiting the place of the maybe the most exceptional craftsman of Renaissance. Despite the fact that Michelangelo didn't step in his home for a long time, it is conceivable to feel his quality there numerous years after. The house was changed into a gallery by one of Michelangelo’s family members, Michelangelo Buonarroti the Younger, in seventeenth century. The gallery has made work of Michelangelo, yet in addition painting of different well known craftsmen portraying the scenes from his life and his temperances. It is difficult to abstain from visiting this historical center during the visit to Florence. Romanesque baptistery is going to intrigue George Bush because of numerous reasons; first, it is perhaps the most established structure in Florence and in this manner informs a great deal concerning its history; second, it would speak to the President’s enthusiasm for religion; third, it has scenes from Old Testament made by well known Lorenzo Ghiberti on its entryways. Lorenzo Ghiberti is one of the most renowned stone carvers of his time. It is normal truth that nowadays, a few people would pass by this amazing structure even without stop. Some youngsters don't welcome these magnum opuses as much as they should. Be that as it may, Romanesque baptistery should be seen and recalled by everyone since nothing can contrast with Lorenzo Ghiberti’s innovative work on its boards. The doors which he made into the baptistery were called â€Å"gates to paradise† by his counterparts. One can without much of a stretch tell which scenes from Bible the craftsman portrayed. He worked the greater part of his life on these bits of workmanship, and they dazzle travelers until nowadays. In the center board there is a scene of Jacob and Esau portrayed. The entirety of the characters of the Bible are painted in such a manner as though they are alive and are practically going to hop off the boards. The last site which we are going to visit is Brancacci Chapel. It has remarkable engineering and it renowned for the frescos step by step painted by Masolino, Masaccio and Filippino Lippi. The historical backdrop of painting frescos for this church is extremely noteworthy. In the start of fifteenth century a Florence minister to Egypt charged Masolino to paint the frescos for the church building. In the wake of finishing some work, the acclaimed craftsman accused his understudy Masaccio of this errand, and Masaccio splendidly adapted to the piece of the work which the ace relegated to him. Notwithstanding, Masolino didn't get an opportunity to complete the work totally because of his demise, consequently, the frescos stayed incomplete until Filippino Lippi, another well known craftsman, added the last strokes to the artistic creations toward the finish of fifteenth century. This church will be especially fascinating for George Bush since it will disclose to him particularly about the distinctions of styles of one of the most well known Italian painters all things considered. One can without much of a stretch catch slight contrasts between the strokes done by Masolino, Masaccio and Filippino Lippi on the grounds that every one of them had his own extraordinary style. Notwithstanding, the frescos turned out totally exceptional as the aftereffect of their consolidated work. I especially trust that the visit of George Bush to Florence turns out truly pleasant. The entirety of the destinations which I selected for him are going to let him go gaga for Florence during one day, and anticipate returning soon. Book index. Workmanship History Gardeners Art through Ages. Volume 2. Becker Marvin B. Florence in Transition †Vol. 1. Baltimore, Johns Hopkins Press, 1967. Cornelison Sally J. A French King and a Magic Ring: The Girolami and a Relic of St. Zenobius in Renaissance Florence. Renaissance Quarterly 55. 2002. Cornelison Sally J. Workmanship Imitates Architecture: The Saint Philip Reliquary in Renaissance Florence. The Art Bulletin. Volume: 86. Issue: 4. 2004. Gani Martin.â The Gems of Florence. World and I. Volume: 13. Issue: 9. September 1998. Holmes George Florence, Rome, and the Origins of the Renaissance. Clarendon Press, 1986 Picano Felice.â Forever Florence: Felice Picano Rekindles the Forbidden Passion and Unmatched Glory of Tuscany’s Perpetually Blooming Flower. The Advocate. August 17, 2004. Richard C. Trexler, â€Å"Ritual Behavior in Renaissance Florence: The Setting,† Medievalia et Humanistica 4. 1973. Step by step instructions to refer to Letter to the George Bush Team to Visit City Florence, Essay models

Saturday, August 22, 2020

Importance of Internet Banking Essay Example for Free

Significance of Internet Banking Essay From Wikipedia, the free reference book Jump to: route, search This article is about asymptotic solidness of nonlinear frameworks. For dependability of straight frameworks, see exponential security. Different kinds of soundness might be talked about for the arrangements of differential conditions portraying dynamical frameworks. The most significant sort is that concerning the strength of arrangements close to a state of balance. This might be talked about by the hypothesis of Lyapunov. In straightforward terms, if all arrangements of the dynamical framework that begin close to a harmony point remain close everlastingly, at that point is Lyapunov stable. All the more unequivocally, if is Lyapunov steady and all arrangements that begin close join to , then is asymptotically steady. The thought of exponential steadiness ensures a negligible pace of rot, I. e. , a gauge of how rapidly the arrangements meet. The possibility of Lyapunov solidness can be reached out to limitless dimensional manifolds, where it is known as basic dependability, which concerns the conduct of various yet close by answers for differential conditions. Contribution to-state soundness (ISS) applies Lyapunov thoughts to frameworks with inputs. Substance [hide] †¢1 History †¢2 Definition for persistent time frameworks o2. 1 Lyapunovs second technique for dependability †¢3 Definition for discrete-time frameworks †¢4 Stability for direct state space models †¢5 Stability for frameworks with inputs †¢6 Example †¢7 Barbalats lemma and steadiness of time-fluctuating frameworks †¢8 References †¢9 Further perusing †¢10 External connections [edit] History Lyapunov security is named after Aleksandr Lyapunov, a Russian mathematician who distributed his book The General Problem of Stability of Motion in 1892. 1] Lyapunov was the first to consider the changes essential in quite a while to the straight hypothesis of strength dependent on linearizing almost a state of balance. His work, at first distributed in Russian and afterward meant French, got little consideration for a long time. Enthusiasm for it began abruptly during the Cold War (1953-1962) period when the purported Second Method of Lyapunov was seen as relevant to the soundness of aviation direction frameworks which normally contain solid nonlinearities not treatable by different techniques. Countless distributions showed up at that point and since in the control and frameworks literature.More as of late the idea of the Lyapunov example (identified with Lyapunovs First Method of talking about strength) has gotten wide enthusiasm for association with disarray hypothesis. Lyapunov dependability strategies have likewise been applied to discovering balance arrangements in rush hour gridlock task issues. [7] [edit] Definition for consistent time frameworks Consider a self-sufficient nonlinear dynamical framework , where signifies the framework state vector, an open set containing the source, and nonstop on . Assume has a harmony . 1. The balance of the above framework is supposed to be Lyapunov stable, on the off chance that, for each , there exists a with the end goal that, on the off chance that ,, at that point , for each . 2. The harmony of the above framework is supposed to be asymptotically steady on the off chance that it is Lyapunov stable and in the event that there exists with the end goal that on the off chance that ,, at that point . 3. The balance of the above framework is supposed to be exponentially steady on the off chance that it is asymptotically steady and on the off chance that there exist with the end goal that in the event that ,, at that point , for . Adroitly, the implications of the above terms are the accompanying: 1. Lyapunov soundness of a balance implies that arrangements beginning close enough to the harmony (inside a good ways from it) stay close enough everlastingly (inside a good ways from it). Note this must be valid for any that one might need to pick. 2. Asymptotic strength implies that arrangements that start close enough stay close enough as well as in the long run merge to the balance. 3. Exponential soundness implies that arrangements meet, however in truth combine quicker than or if nothing else as quick as a specific known rate .

Friday, August 21, 2020

A Brief Introduction To Cosmetology Beauty Essay

A Brief Introduction To Cosmetology Beauty Essay Cosmetology: To start with, a short prologue to cosmetology. This by definition is the investigation of excellence and magnificence treatment. It is isolated into different claims to fame; there are those that manage nail care. Others manage haircuts and haircutting; these are hairdressers or beauticians. Nail care manages nail trims (hands) and pedicures (feet) additionally there are those that cleanser hair. To be a cosmetologist one requires preparing and permitting to work completely as a specialist lawfully. The accompanying paper shows how I got my permit for cosmetology and furthermore the running of my excellence salon. s 1. Portray the experience by telling who, what, when and why you partook in the preparation. Be explicit in your reaction refering to dates and puts and the time span of your affirmation. On the off chance that you have a permit, determine what was expected to get and keep up the permit. Im an authorized cosmetologist and since 1998, I have been holding a permit which I earned from Premier Beauty salon situated in South Bend Indiana. From the start I have picked up understanding and aptitudes both casual and formal in the realm of beauty care products. This has been accomplished by working with different customers and taking care of clients in my own shop, Versatility Creative Hair care which was built up in the year 2000. I have gone to different instructional classes that are applicable to my profession. These incorporate Introduction to Cosmetology which was held in South Bend, IN inside the dates 7/24/98-7/26/98. For 7 hours every day. This arrangements with hypothesis of long illustrations, haircutter, roller and pin-twist positions blow dry and pressing among different parts of hair cosmetology. Here I got the chance to connect with my customers and deal with a considerable lot of their inclinations. This additional to my relationship building abilities as I earned myself trust with a portion of the clients subsequent to doing their hair well. These hypotheses and perspectives are extremely fundamental since prologue to cosmetology is the firm base for cosmetology as it give a blueprint of what the course is about, since cosmetology is separated in different fields, I did hair and excellence where I determined with hair treatment, how hair should be trimmed cut and as indicated by customer measur es. Another significant class I embraced is Cosmetology I: this occurred in South Bend, IN inside the dates 7/23/98-7/24/98. For around 7 hours every day. This spreads themes on different hair shading, hair related disarranges, warm hair fixing, manicuring, hair molding and hair styling. Cosmetology I filled in as a center subject for me since themes like hair related disarranges and finding out about different synthetic substances is significant because of viable treatment of a portion of my customers whining of hair issue. I controlled different synthetic concoctions cautiously researching every customer hair type. This adds acknowledge to my polished methodology as I serve likewise as a specialist. Cosmetology I. there are a few synthetic concoctions that are destructive to hair and nail that could have negative effect either on the customer or the cosmetologists wellbeing and hence cosmetology 1 is important as it helps in getting avoidance from unfriendly impacts like the ones refer enced previously Cosmetology Laboratory I: held in South Bend, IN inside the dates 7/23/98-7/27/98. For around 8 hours every day. I increased direct down to earth aptitudes examined in Cosmetology I and Introduction to Cosmetology. I picked up collaboration with customers further improving my relationship building abilities while as yet taking the course. This has demonstrated as an establishment for my relationship with my representatives and clients and furthermore utilization of my abilities to the customers in my shop today. Toward the finish of this course, assessment depended on how I associated with the customers, relationship building abilities, how well I was skilled with the course content, how I directed different restorative items to my customers and furthermore so as to accomplish this permit, you must be down to earth and expert in your general yield. First understudies work with mannequins before really taking a shot at real individuals just in a similar case as medication understudies are first given carcasses. After a little encounter, they are taken to the floor and really gave customers, compact consideration is required as you apply the aptitudes gained fittingly. Down to earth work in cosmetology is the most significant idea since the hypothetical substance without real practice is ridiculous and void. I finished another course, Combined Techniques Shop Application-inside the dates 7/23/98-7/23/98. For around 7 hours in this course all the errands that have been doled out should be performed where an investigation will be performed to check the exactness. I must be exact on this one since seventy five percent of the work must be effective and precise. Haircutting II, III and Hairstyling II: inside the dates 7/24/98-7/28/98. For around 7 hours day by day. This preparation occurred in South Bend, IN Between. In hairstyling I took in the different current hairdos that are utilized. This accompanied realistic exhibits where I found out about the different styles I would take a stab at my customers. It likewise gave me a setting to have an unmistakable psyche on how I would think of my own plans. In Haircutting 2 and 3, I increased progressively down to earth abilities in the research facility and set myself up additional since this was essential for the state permitting assessment. 2. Think about your experience and relate your contemplations and perceptions. Was this experience significant? Why? Why not? Through everyday exercises in preparing, I got the opportunity to have quite numerous perceptions. Not continually everything was about hair, nail treatment or other excellence treatments. There are cases I needed to manage individuals experiencing different scatters like skin inflammation, whiteheads, pimples whereby I needed to regulate different beauty care products for them. For instance I saw that numerous customers had skin break out and would come to me for consultancy. I got the chance to prompt one woman who had a suffering of rosacea to utilize an extraordinary cream by the name Rosacea Homemade cream just as a unique natural cure that I had taken in of from my facilitator. The woman bought the item yet didn't follow the correct measurements and along these lines the distress never died down. Along these lines my idea on this is whenever directed any item by an authorized cosmetologist then its fitting to proceed with its utilization except if the symptom are serious and th is is the place a clinical expert is counseled. Another very significant perception that I made was that if you somehow managed to prevail in this course, you are never to miss classes. The coursework is applicable and every subject shrouded will demonstrate helpful in either viable meetings or in the work environment. While at Indiana, a large portion of my kindred understudies accepted meetings and missed preparing. This end up being frustrating since you could see the variations among them and the remainder of the understudies in useful classes like Cosmetology Clinic I, Cosmetology Clinic II, Cosmetology Clinic III and Cosmetology Clinic IV. Preparing is pertinent in the work field ahead. I decided to seek after cosmetology because of the enthusiasm I had for it. It manages numerous fields of work to be specific: Home consideration/individual administrations manages home magnificence care Cosmetics craftsmen and aestheticians-are arranged in the film ventures and motion pictures to develop outfits and take care of on-screen characters Hair and nail care-here nail trims which is the readiness of fingernails for example honing, documenting, and so on hair is likewise managed whereby hair is trimmed and formed by the customers wish. Cosmetology pros additionally deal with the dead bodies in funeral homes before last regards are paid. This is to make the bodies look great before entombment. This line of cosmetology is extreme and isnt for the timid. My perspective on this profession is that solitary the individuals who are fearless enough and are very much aware of what they are doing will succeed. At that point theres the hair salon (and barbershop) where this is my most loved whereby most clients in my shop seek total makeovers where hair is trimmed and styled to their craving. One of the significant focal points of this course is numerous who go along with it are glad and eager in their work such as myself however from the outset it wasnt that simple since I experienced issues in managing direct with clients, taking care of their hair, hands, feet yet now after I went to the course in detail, had numerous down to earth meetings, I picked up my experience and now from that point forward, I can deal with my customers effortlessly and gain trust with clients just by playing out a great job on them. I am happy to state that I have numerous customers who can't go to some other Hair salon or excellence focus. I have figured out how to talk with my representatives (3 full time beauticians and 1 Barber) they serve a lot in improving the shops notoriety since they are very much qualified and have the suitable relationship building abilities to offer 100% yield. Likewise as the author of Versatility Creative Hair Care Designs, I have picked up the proper administrat ion abilities to run my shop better and these administration aptitudes are not exclusively to be utilized in this business yet additionally in different speculations/organizations that I have. This experience is entirely important in all parts of my everyday exercises since all the aptitudes picked up will be applied all over the place. It is in this way pertinent. 3. In the wake of reflecting, recognize explicit ideas, speculations, decides or rules that would make this a school learning experience. A rule that is significant in making this a learning experience is that one must be devoted in doing his/her work. As expressed before this line of study and preparing needs to originate from the heart in that an understudy must be submitted in playing out all occupations relating to cosmetology since it is separated into different fields, cosmetology has a few confinements e.eg in the line of those that work in funeral homes. Some may disdain the work in question and even drop out. This ends up being a learning involvement with that one can picked his/her profession at a beginning period. During the course, understudies interp

Tuesday, June 16, 2020

Particular Human Interaction, Situation, or Activity - 1650 Words

Particular Human Interaction, Situation, or Activity (Essay Sample) Content: TitleNameUniversity Conflicts in human interaction Social interaction is a continous process in which people relate to the people with their surrounding ones. It includes the acts that people carry out towards each other as well as the responses they give as a return. Social interaction is made up of a vast number of behaviors. The behaviors are categorized into five types: conflict, coercion, cooperation, exchange, and competition. The most fundamental type of social interaction is exchange. This is defined as a process whereby people interact with the aim of getting a reward. The reward can be tangible or non-tangible. For example, one can work for a firm so as to earn a living. Such a person receives a paycheck. If the behavior is rewarded it tends to be repeated. If the behavior is not rewarded then it is not repeated. Coercion is a type of human interactions in which a person is forced into something they are unwilling to engage in. For example, a person may be blackmailed by another not to let out a secret, for instance, not to report a burglary to the police department. Competition is a type of human interaction whereby two or more individuals strive to achieve an objective or a goal that can only be attained by one person. Competition motivates people to achieve goals. It also has adverse effects, as it can lead to conflicts or psychological stress. Another type of human interactions is cooperation. It is the process in which people work as a term so as to achieve a common goal. When people work as a group, they can complete tasks more efficiently. This is because many opinions are brought together as they brainstorm. Conflict is the other type of human interaction. It refers to a disagreement between people who hold different views or principles about something. This paper explores conflict as a type of human interaction.Conflicts have existed from time immemorial. Conflicts occur when people believe by thinking that their interests, a reas of concerns or desires are at risk or threatened. They provide a lot of opportunities for intensification and growth, through improved insight and understanding. There are several understandings involved when it comes to conflicts. First, a level of difference between the parties involved exists. Conflicts are brought about by misunderstandings that tend to exaggerate the disagreement in a great way. In a conflict, there are parties involved. These are the individuals or groups that do not agree with each other on some perspectives. People who make up social systems are invited to participate in a dispute so as to solve it. For example, if a couple is having a major disagreement, they can seek the help of a marriage counselor. Sometimes people take sides when they feel that an individual who is involved in a conflict is right, and the other is wrong. Taking sides can also be influenced by the relationships with the people participating in the conflict. This implies that in solv ing disputes, the parties involved tend to be subjective (Webne-Behrman, 2006).Needs, concerns, and interests also influence conflicts. Most of the time, the dispute is narrowed to a simple problem. However, some conflicts tend to be more complex than others. For example, in the workplace, a conflict could emerge because of different perspectives individuals hold as well as their attitudes towards each other. In such a case, to solve a conflict, psychological as well as procedural needs within the conflict must be addressed. A conflict also contains a perceived threat. When people feel that something does not work in their favor, they tend to respond to it. They do not consider the real threat in most cases, as they only want to safeguard their interests. Perception never becomes reality. However, it influences the peoples feelings, responses, and behaviors. For a conflict to be solved, individuals must find out what the true threat is, so as to work on it (Webne-Behrman, 2006). Con flicts are therefore regular and predictable situations. They naturally arise as people go about their daily activities. People should, therefore, come up with procedures for identifying conflicts that are likely to occur. Doing this before they happen makes it easier for them to be solved when they eventually occur. Systems through which conflicts can be managed and solved for good should also be developed. In this way, conflicts can be transformed into productive learning and growth experiences. A Win-Win approach can be adopted at the organizational level so as to solve conflicts.Several conflict styles exist, and each of them bears some consequences. One of them is competing. In this style, a person tends to advocate for their needs over those of others. It is based on a lot of aggression, exercise of coercive power, and it has low regard for future relationships. Individuals who are involved in this type of conflict feel that they should dominate discussions about the conflicts . They feel that they should be in control so that their needs and interests are protected. The levels of threats are increased due to competition. In this sanitation, people need to embrace a good attitude towards others. Competition is also a goal oriented thing and therefore, one has to do something expecting a good result depending on the life aspectAvoiding is a typical response to conflicts. This involves failure to bring up a conflict as it will lead to more trouble. Individuals merely choose not to raise their issues or concerns. It can occur because of the fear of being labeled a troublemaker. This has adverse effects. When persons fail to express their views and decide to bottle it up, there is a danger of letting it all out at some point. A conflict keeps on growing bigger over time, and as a wound, it festers. Finally, it has to be let out. At this point, a conflict is usually out of hand and tough to solve. Individuals should ensure that they do not let a situation to g o out of control before they start dealing with it. Conflicts must be resolved immediately they occur (Webne-Behrman, 2006). Conflict can be handled through collaborating. This involves airing all issues and concerns raised by parties in dispute and working towards actually solving them. This is also referred to as win-win problem-solving approach. Aggression is entirely avoided in all its forms, physical or verbal. Open-mindedness is employed in this approach. Assertive communication is adopted in this plan. Cooperation is also emphasized as it offers better solutions to disputes. Everyone is invited to give their views and support them. A chance for consensus is offered to the conflicting parties. People get to express themselves fully and resolve the conflicts meaningfully. This is the best problem-solving so far as every party has its issues treated with equal importance as those of others. This approach creates learning opportunities out of problems, which could have otherwise caused more harm than good (Rickards, 1997).Smoothing, or accommodating is another style of conflict. People in this type of conflict try to be diplomatic. They give up their interests and needs in favor of those of others. They disregard their needs as though they are unimportant, even when they are. They allow the needs and interests of the other party to overwhelm theirs. They adopt the approach known as lose-win; whereby they are always on the losing end. Such people tend to be disgruntled at their workplaces as their needs are never addressed. A lose-win approach to problem solving is not a recommended method of solving conflicts. This is because more problems tend to arise in the future as the present ones are never entirely solved (Rickards, 1997).Another approach to conflict is compromising. In this approach, people engage in tradeoffs. They deal with some issues and let others go unsolved. This method is satisfactory as both parties have some of their concerns addressed. However, it is not entirely fulfilling as one would like to have all their concerns addressed. Rickards, 1997 says that people need to be much creative to survive, new thinking of something which is meaningful could help add...

Monday, May 18, 2020

The Baseball Hall Of Fame - 1174 Words

In August 1989, a decision shocked the baseball community as one of the game’s biggest icons, Pete Rose, agreed to permanent ineligibility from major league baseball activities for betting on his own team as both a player and manager. As a result, he was also banned for life from the Baseball Hall of Fame. A month ago, in September 2015, MLB’s all-time hits leader met with the commissioner of baseball, Rob Manfred, regarding the possibility of being granted induction into the Baseball Hall of Fame. This has once again sparked debate and divides baseball fans everywhere. There is no obvious correct answer and no sign of compromise. While some people firmly believe that Rose should be in the Hall of Fame for his record-smashing career, others believe he should be left out for the betting he did as a coach and a player. Pete Rose’s play on the field is clear testament and obvious proof he is deserving of being inducted into the Hall of Fame. From the effort he put into every play earning him the nickname â€Å"Charlie Hustle†, to all the individual records and World Series rings he has earned, Pete Rose is a sure fire nominee to the Hall of Fame. He is remembered as one of the most dominating hitters of all time, â€Å"The man was an incredible offensive player and nothing can take that away from him. With numbers like his, there is no question that he is more than deserving of a place in the Hall† (Dunn). Pete Rose finished his career as the league s leader in hits, atShow MoreRelatedThe Baseball Hall Of Fame928 Words   |  4 PagesIt’s that time of the year again, for Baseball Writers’ Association of America to vote for who they believe should be candidates for the Baseball Hall of Fame. The conversation of steroids always pops up at this time because some of the most prolific baseball players have been known to use steroids, such as Barry Bonds, Mark McGuire, and Alex Rodriguez. These guys have been proven that they used the enhancing drug, but these are some of the league’s best players of all time and they aren’t gettingRead MoreThe Baseball Hall Of Fame1814 Words   |  8 PagesEvery November ballots are prepared, dated, and mailed out to the select few honorary members of the Baseball Writers’ Association of America. In their hands rests a piece of paper and the opportunity to cap off the storied career of a former Major League Baseball player by allowing him to reach the pinnacle of the game. Being voted into the National Baseball Hall of Fame is the highest honor a player can achieve. But reaching what seems to be the culmination of a career is not at all an easy featRead MoreThe National Baseball Hall Of Fame2132 Words   |  9 Pages They say a picture is worth a thousand words. Well, sometimes a number can be worth even more than that. Here are some numbers: there have been 50 Super Bowl games played in football history. 312 people are enshrined in the National Baseball Hall Of Fame. There are 347 college basketball teams in Division One of the NCAA. And, in 2015, 1,134 young black men were killed by police in the United States of America. 1,134 people, in one year. That is almost 22 people each week, that is slightlyRead MoreVisiting the National Baseball Hall of Fame Essay752 Words   |  4 PagesThe busts of hundreds of players, managers, coaches, umpires, and baseball pioneers occupy the hallowed halls of a quiet building located in Cooperstown, New York. Thousands of fans travel to this building, otherwise noted as the National Baseball Hall of Fame, each year to get a glimpse of baseball’s immortalized heroes. Hundreds of sportswriters across the nation weed out numerous hall of fame hopefuls once a year and cast their votes on who will be enshrined in Cooper stown and who will merelyRead MorePerformance Enhancing Drugs in Baseball and the Hall of Fame1749 Words   |  7 PagesAccording to the dictionary a Hall of Fame is a building set aside to honor outstanding individuals in any profession. The Baseball Hall of Fame specifically is an American History Museum and Hall of Fame for Major League Baseball. There are however certain players who have not been allowed entrance to the hall of fame. These players may not have been allowed in for two reasons; the first is possibly because of their use (alleged or proven) of performance enhancing drugs (PEDs), or it may alsoRead MoreThe Pete Rose : The Major League Baseball Hall Of Fame1548 Words   |  7 PagesThe Pete Rose Dilemma â€Å"Does Pete Rose belong in the Major League Baseball Hall of Fame?† This is a question that is debated among many pundits for a number of decades. Rose is undeniably one of the best hitters in the game of baseball. Twenty plus years ago, however, he was banned from the game due to the gambling allegations made against him. â€Å"Outside of baseball and my family, nothing has ever given me the pleasure, relaxation, or excitement that I got from gambling. Gambling provided an escapeRead More Supporting Ban on Pete Rose from Baseball Hall of Fame Essay2232 Words   |  9 Pages What has the game of baseball meant for Americans? For many baseball is a game of integrity, honesty, and without a doubt skill. When one of these factors is allowed to overtake the other it leaves the game unbalanced with lost priorities. Like everything else in life, baseball has rules and regulations which should be followed and enforced. The Baseball Hall of Fame honors persons who have excel led in playing, managing, and serving the sport. Having ten years of experience in the game andRead MorePete Rose Should Be Allowed Into the Hall of Fame991 Words   |  4 Pagesmany questions that go through a Major League Baseball fan of the Cincinnati Reds. The most important question that is on every Reds fan mind is why Pete Rose should be allowed into the Hall of Fame? Most players that have been inducted in the Major League Baseball Hall of Fame such as, Nolan Ryan, Tom Seaver, and everyone else were inducted for their pitching or baseball playing ability. Therefore, the main idea of being accepted into the Hall of Fame would be how well each player performed onRead More Pete Rose in the Hall of Fame Essay995 Words   |  4 PagesPete Rose in the Hall of Fame To some, including myself, baseball is the greatest sport that has ever been played. It is a game played by two opposing teams made of multiple players, but only nine players per team play at the same time. To be part of one of the thirty teams that get to play professional baseball, a player has to play the game extremely well (www.baseballhalloffame.com). When a player plays the game better than most have played he gets rewarded, usually with lots of money in aRead MoreRace to the Hall of Fame for Mark McGwire and Sammy Sosa Essay1127 Words   |  5 PagesHall of Fame In the summer of 1998, every baseball fan, critic, and writer watched Mark McGwire and Sammy Sosa race to break Roger Maris’ record of 61 home runs in one season. The two players both seemed to hit a homer every day of that summer. When the season came to the end of that summer of 1998, both Major league Baseball stars were tied at fifty-five home runs. McGwire and Sosa both surpassed Maris’ record within the first couple weeks of September. The Fans thought this was a once in a lifetime

Wednesday, May 6, 2020

Cell Phones Have Become A Necessary Part Of Society

Cell phones have become a necessary part of society. At least any teenager will tell you so. Many Americans have cellular devices, but the main age group I’d say ranges from thirteen to twenty-five years old. These are the ones who depend on cell phones to communicate with others. Cell phones were originally created to be a phone you can use on the go to make calls instead of using a landline, however; these crazy devices have now added features such as calculators, alarm clocks and even note pads. The features don’t stop there though, people use their phones for emailing, texting, video games, and searching the internet. The most popular feature of cell phones in today’s society is social media. Everyone seems to have Twitter, Facebook, or Instagram and sadly it seems like people are judged if they don’t. So how do cell phones bring people together in society? Well, cell phones are instruments for socialization. Socialization is the means through which we learn or acquire culture, it is also the process by which we learn through our interactions with other people the ways of thinking, feeling, and behaving that are essential to effectively participate within society. Cell phones are the key to social interaction in todays society. You have the basics like texting, calling, and emailing which is the easiest way to communicate with multiple people. Social media is how people express and share their ideas and feelings. People post multiple times a day either what they’reShow MoreRelatedCell Phones And Its Effects On Social Consequences1295 Words   |  6 PagesIncreased popularity of cell phone use has lead to unforeseen social consequences. We aim to inform the reader of these consequences. Cell phones are extremely useful, but according to the research the problems outweigh the benefits. These problems need to be addressed because they are prevalent in our time now, and can be addressed by personal responsibility in the use of cell phones when others are present. This study focuses on young adult between the ages of 18-29. Cell phones were originally createdRead MoreTechnology: The Invention of The Cell Phone Essay1431 Words   |  6 Pagesbeen a part of Americans’ lives for several years and continues to improve. It has given society an easier way to communicate with family and friends with one simple device, the cell phone. A cellular phone is the most common type of technology used by all groups of people including parents, teenagers, and even young children. The number of people who own a cell phone also continues to increase, causing a huge distraction on society. Cell phones seem to own a person as they depend on their phone forRead MoreShould Mobile Phones be Banned in Schools? 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Cell phones have changed from an item of luxury to an everyday

Foundation of Taxation Law Professional Obligations

Question: Describe about the Foundation of Taxation Law for Professional Obligations. Answer: 1. Issue Fred is an English resident and following points are noteworthy is his case. He has come to Australia to discharge his professional obligations, The duration of stay is not fixed but the same has continued for 11 months and likely to continue in the future. His wife also has moved to Australia while his children had to stay back due to college in London. Taking the above into consideration, the tax residency of Fred for the current year needs to be determined. Rule The various relevant tests that are available for the determination of tax residency are highlighted as per the tax ruling TR98/17 and also subsection 6(1), ITAA 1936 (Deutsch et. al, 2016). Domicile Test The given test is applicable for residents of Australia as being a domicile holder of Australia is the primary condition for passing this test. Additional requirement is that permanent residence of the taxpayer must be located in Australia only (Woellner, 2013). Resides Test The given test is applicable for foreign residents only and decides tax residency based on the below mentioned factors (Barkoczy, 2014). Visit Purpose Significant purposes of visit include long term employment (in excess of 6 months), education courses Frequency with which the taxpayer goes to the country of origin and the purpose and duration of the same. The ties that the taxpayer has in professional, personal and business sphere while in Australia. 183 Day Test The above test is applied for determining tax residency of foreign residents staying in Australia. These residents need to comply with the following two conditions (Coleman, 2011). Physical presence of the concerned taxpayer in Australia for atleast 183 days. Intention on taxpayers behalf to make Australia as permanent home in the future. Superannuation Test The above test is applicable only to determine tax residency of Australian government employees stationed outside Australia based on whether or not they contribute to the specific superannuation fund (Sadiq et. al., 2016). Application As Fred is an English resident working for a British company, thus domicile test and superannuation test hold no utility. The relevant tests are as discussed below. Residency Test Fred satisfies the test as explained below. Employment of 11 months amounts to significant reason to come to Australia. Not even a single visit to England in 11 months before moving there when ill. Life and behaviour of Fred in England and Australia is comparable as wife is also with Fred. 183 Test Even though the minimum stay condition is satisfied but still fails to clear the rest as Fred has no plans to settle in Australia. This may be inferred from his lack of any investment of fixed nature in Australia besides keeping his home in England on rent and not disposing off the same. Conclusion Fred would be classified as a tax resident of Australia for the current financial year. 2. I. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The given company purchased a copper mine in New Zealand but could not begin copper mining as the company was short on funds. This shortage of funds was known to the personnel of the company before they made the decision to buy the mine. Despite lack of funds to operate the mine, the taxpayer purchased this asset as the same could be sold to the rival mining company and in the process the company could realise gains. The company meticulously executed its plan and by giving away the mining land obtained a small stake in the other company whose market valuation was much higher than the proceeds spent on buying the land. The company in defence claimed that transaction should not attract any tax burden as the company has altered between two capital assets i.e. land and shares (Nethercott, Richardson Devos, 2016). As the tax authorities believed that the gains would be assessable, the matter landed in court where it was advocated that the income realised by the company through sale of mining land for the shares ownership would be assessable for tax. The central reasoning offered by the court in this regards was that the company executed the whole transaction in a meticulous manner with profit intention and the gains from this isolated transaction were held taxable (Gilders et. al., 2015). II. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 As per the relevant details of the case, the taxpayer (company) purchased a land to engage in coal mining which was continued for a long period stretching into multiple decades. However, as the coal reserves progressively deteriorated on the land and therefore a time came when commercial mining was not feasible. The company decided that it would be best served by selling this land but due to coal mining it was in such shape that selling it in that form was not viable. Hence, a plethora of development activities were undertaken which involved plotting, making provisions for road, parks which ensured that the land could be sold. In the process, sizable gains were made by the company (Jade, 2016). The matter was brought to the notice of the court which opined that it is apparent that the land was used for its intended purpose for as long as possible and the selling of land afterwards amounts to realisation of capital asset. As a result, the proceeds were termed as capital and non -assessable for tax purpose (Sadiq et. al., 2016). III. FCT v Whitfords Beach Pty Ltd (1982) 150 CLR A fishing company bought a land situated alongside the beach as it required a land for drying of the fishing equipment. During the initial period, the land was used for this purpose only and there was no intention on the part of the shareholders to develop this land. However, subsequently the shareholders decided to quit the business and hence sold the company to three land development companies which bought it primarily for the land which they considered highly valuable. These new shareholders commenced development of plots on this land along with requisite development activities for value enhancement. They also introduced modifications in the AoA of the company so as to reflect land development. Subsequently, the plots were sold and the taxpayers reaped humongous profits (CCh, 2016a). The court in this matter opined that with regards to the new shareholders, it is apparent that the land development was carried out as part of the business as the same was inducted into the AoA. Also, it goes well with the nature of business of shareholders which also were real estate development companies. Thus, the receipts from sale of plots were classified as ordinary income and assessable (CCh, 2016a). Statham Anor v FC of T 89 ATC 4070 A landestate was passed on to Statham Anor who decided to commence a cattle business on this piece of land. However, due to lack of experience their business could not flourish and eventually it floundered. But the taxpayers needed money to sustain their living and hence had no option but to liquidate the land asset that they possessed. Before liquidating the same, the taxpayers divided the land into various plots so as to easily sell these to prospective investors and retail customers. The taxpayers advocated that they were not involved in any land business and hence the proceeds derived must not be tax assessable (CCh, 2016b). The court passed the verdict in agreement with the taxpayer and highlighted that the land sale was essentially forced and the taxpayers did not engage in any advertisement or major development work to enhance the proceeds available from the land. Hence, the actions of the taxpayer could be characterised as realisation of the capital asset and thus proceeds derived would not be assessable (CCh, 2016b). V. Casimaty v FC of T 97 ATC 5135 In this case, the taxpayer (Casimaty) inherited a large parcel of land from his father which he planned to use in his family business of farming. He took loan from the bank so as to make a decent living income from farming. However, due to unexpected brought, the production of crops was adversely impacted which eventually led to very little income which was not sufficient to service the outstanding debt. Also, in the meanwhile, his physical health deteriorated and in order to manage the same, more loan was assumed. Soon he was caught up in a debt trap and hence to get out of this deplorable situation, he decided to sell off a huge portion of the land. The proceeds were used to settle the outstanding debt liabilities. Casimaty continued practicing farming on the remaining land (CCh, 2016c). The court in the given case ruled that the selling of the land amounted to realisation of the capital asset as the taxpayer did not liquidate the land asset with profit intention and the sale of land was not preceded in a commercial manner by taking land development activities and advertisement. Hence, due to financial distress he was forced into making the sale of land. Further, his continued involvement of farming in the remaining land indicated that no business intention was present. Thus, the proceeds were held as non assessable.(CCh, 2016c). VI. Moana Sand Pty Ltd v FC of T 88 ATC 4897 As per the case details, Moana Sand Pty purchased a piece of land with the intention of carrying out sand mining. The company also obtained approvals and required permission from the government to carry on with the same. However, due to continuous mining the sand content got depleted to such an extent that commercial mining became unfeasible. In such a scenario, the company made the decision to sell the land but due to mining it was in such shape that without carrying out filling activities, the same was not possible. However, the company went ahead and did significant investment in the various development activities on the property and developed a whole township. In the process, the company was able to derive huge gains (Deutsch et. al., 2016). The court in this matter opined that while it is correct that the original intent of the taxpayer was to do mining which it indeed performed, however, the development of land by investment of significant capital amounts to change in intention and hence the proceeds from the land development project would be considered as assessable as the company specifically deployed capital to derive gains from this isolated transaction (CCH, 2014). VII. Crow v FC of T 88 ATC 4620 In this case, the taxpayer using borrowed money purchased five blocks of land for farming, The taxpayer did commence farming but within a short period of time began sub-division of the land and sold the plots at huge profits. This process continued unabated over year when there was continuous buying and selling of land while the taxpayer did not conduct farming again. The relevant tax authority opined that business was being carried out and hence proceeds are taxable. The taxpayer disagreed and opined that he was selling land to discharge outstanding debt, The court disagreed with the explanation offered by the taxpayer and ruled that proceeds would be assessable as the original intention of taxpayer was to engage in land development business which he knew would offer more lucrative returns than farming (CCh, 2016d). Case 8: McCurry Anor v FC of T 98 ATC 4487 In this case, the taxpayers were two brothers i.e. McCurry and Anor who had bought a land which had some old establishments. The taxpayers took some loan from the bank and carried out construction of three townhouses on the piece of land. Further, while the construction process was ongoing, the taxpayers engaged in advertisement so as to find the best buyer for the townhouses. However, despite their advertisement, they were not able to liquidate these as they were not getting the expected returns. They decided to hold on the townhouses and meanwhile even used one for their personal dwelling. Within a year, all the townhouses were liquidated and taxpayers made huge profits (CCh, 2016e). The taxpayers advocated that the proceeds should not be assessable as they sold capital assets for paying their debts. However, the court disagreed with their argument and opined that the land was purchased with the explicit intent of profiteering for which there was indulgence in advertisement and attempts of profit maximisation. Thus, the income from the sale was held assessable as per relevant provisions of ITAA 1936 (CCh, 2016e). References Barkoczy,S 2014,Foundation of Taxation Law 2014,6th eds., CCH Publications, North Ryde CCh 2016a, FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR, Available online 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 (Accessed on September 15, 2016) CCh 2016b, Statham Anor v FC of T 89 ATC 4070, Available online from https://www.iknow.cch.com.au/document/atagUio544343sl16788832/statham-anor-v-federal-commissioner-of-taxation-federal-court-of-australia-full-court-23-december-1988 (Accessed on September 15, 2016) CCh 2016c, Casimaty v FC of T 97 ATC 5135, Available online from https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t-federal-court-of-australia-10-december-1997 (Accessed on September 15, 2016) CCb 2016d, Crow v FC of T 88 ATC 4620, Available online from https://www.iknow.cch.com.au/document/atagUio545564sl16800674/crow-v-federal-commissioner-of-taxation-federal-court-of-australia-17-august-1988 (Accessed on September 15, 2016) CCh 2016e, McCurry Anor v FC of T 98 ATC 4487, Available online from https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 (Accessed on September 15, 2016) CCH 2014, Australian Master Tax Guide 2014, 52nd eds., Wolters Kluwer, Sydney Coleman, C 2011, Australian Tax Analysis, 4th eds., Thomson Reuters (Professional) Australia, Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2016, Australian tax handbook 9th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015, Understanding taxation law 2015, 7th eds., LexisNexis/Butterworths Jade 2016, Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188, Available online from https://jade.io/j/?a=outlineid=64663 (Accessed on September 15, 2016) Nethercott, L, Richardson, G Devos, K 2016, Australian Taxation Study Manual 2016, 4th ed., Oxford University Press, Sydney, Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2016,Principles of Taxation Law 2016,8th edn, Thomson Reuters, Pymont Woellner, R 2013, Australian taxation law 2013, 7th eds., CCH Australia, North Ryde