Younge goodman brown Essay Example For Students

Younge goodman earthy colored Essay In the story Young Goodman Brown a Puritan man stands up to and attempts to manage the reality the entirety of the individuals he thought were god-faring individuals infact venerated glossy silk. His Puritanical foundation was to such an extent that he couldn't manage the chance of this and he lost his confidence and carried on with a miserable life. The creator, Nathaniel Hawthorne, composed a few stories set during this Puritanical time; demonstrating the religion and individuals of this opportunity to be horrendous and unforgiving. In this short story Hawthorne shows his abhorrence of Puritanism through Goodman Brown’s involvement in the Devil. Hawthorne starts to show his aversion for Puritanism while Goodman Brown is having his discussion with his voyaging friend. Goodman’s comment that he wishes to go no further in this excursion, thinking that his dad and different progenitors had not been down this way previously. His partner at that point comments that in truth he has been down this way with the two his dad and granddad when they required his help. The other explorer reveals to Goodman Brown of the mischievous things his progenitors did and how he helped them achieve them. Goodman discovers this difficult to accept however the other explorer says he and Goodman’s predecessors were in truth old buddies of his. This section in the story show’s Hawthorns loathe for Puritanism by indicating how these alleged profoundly strict individuals beat and slaughtered individuals not at all like themselves. This shows how genuinely bigoted the Puritan religion was. We will compose a custom exposition on Younge goodman earthy colored explicitly for you for just $16.38 $13.9/page Request now Later on in Goodmans venture he creatures to see individuals heading towards the equivalent underhandedly meeting that he is making a beeline for. These individuals incorporate the lady that showed him questioning, his clergyman, a Deacon, numerous individuals from his congregation, chose authorities, and his better half. These were all very blessed individuals in his eyes and it was a stun to appear them in function commending the Devil. As these exceptionally decent individuals pass they discuss their happiness regarding tonight’s meeting and some even talk straightforwardly to the Devil and talk about underhanded things. All these appropriate profoundly strict individuals appear to be going to venerate the most shrewd thing conceivable to Puritan culture. Hawthorne again is demonstrating his aversion for the Puritan religion by indicating that a large number of the most strict individuals were in actuality detestable and narrow minded and holed up behind the cover of religi on to carry out their things. After Goodman Brown’s experience with this underhandedly compromising with he rises of the forested areas alone. His untrust of his own religion and confidence become so significant that he wouldn't revere and commend the religion these individuals rehearsed. He was unable to confide in anybody, not even his own significant other. He at that point proceeded to carry on with an existence without religion or a serene demise since his confidence was so debilitated when he understood a great many people were not absolutely un-corrupt and infact savored their wicked ways. The writer by and by composes of his own abhorrence for the Puritan religion in this last entry by having Goodman Brown not have the option to ask and tune in to the proclaiming that he accepts to be imperfect and instructed by unfaithful clergymen. Youthful Goodman Brown was composed as a verifiable dissent to Puritanism and its effects on the United States culture. Our experience begins from these apparently profoundly strict individuals who in reality were frequently deceptive and hurtful from anybody not quite the same as themselves. Hawthorn’s individual aversions of Puritanism drives him to compose this tail of these people’s convictions and their differentiating activities. Catalog:

Footsteps Historical Tours

'Santa Clause's Reply' - A Funny, Comedic Male Monolog This independent comedic male monolog highlights Santa attempting to win back Mrs. Claus. On the off chance that you need to know how this upbeat couple self-destructed, read Mrs. Provisos piece in our rundown of comedic female monologs. It might be utilized by understudies, on-screen characters, executives for instructive or proficient purposes. Be that as it may, recall, it is simply a work of fiction. In all actuality, Mr. what's more, Mrs. Claus are joyfully hitched! Santas Reply Santa Clause: Dear Mrs. Claus... Since the time you left me for the Easter Bunny, my life has gotten totally inane. Without you, the North Pole really is the loneliest place on the planet. Without you close by, there has been nobody to keep me on my eating regimen. Ive pigged out upon treats and milk. I even took Rudolphs carrots. I ate up the gingerbread house nearby. The neighbors are enraged. Ive gotten so enormous, the reindeer have created back issues. On account of me, the sled presently surpasses its most extreme limit. I dont think Ill have the option to clear the Rockies this Christmas Eve. What's more, I cannot quit drinking. Ive been going to Eggnog Anonymous gatherings, yet they just arent making a difference. What's more, I waver to specify how crushed the mythical beings have been. They continue inquiring as to yourself. In this way, as should be obvious, without you, my life is ho-ho-shocking. It would be ideal if you return to me. I dont care if youre wicked or pleasant. Theres nobody else I need underneath my mistletoe. If you don't mind get back home.

Audience Analysis Report Example

Audience Analysis Report Example Audience Analysis Report â€" Assignment Example > Online Survey ResultAnswers on “What is your age? ”what is your ageFig1.0Answers on “Have you ever smoked? ”Have you ever smoked? Fig1.1Answers on “do you know someone who smokes? ”Do you know someone who smokesFig 1.2Answers on “should the operations of the tobacco companies be controlled to ensure access of tobacco products is manageable? ”Should the operations of the tobacco companies be controlled to ensure access of tobacco products is manageableFig1.3Answers on how “do you feel when you see someone smoking? ”Do you feel when you see someone smoking? Fig1.4Answers on     “What do you think contributes to smoking? ”What do you think contributes to smoking? Image oneImage TwoFig1.3Fig1.4Image threeImage fourFig1.7Appendix 1: InterviewsInterview one: 24-year old male. Non-smoker, Patrick. Benard: Have you ever smoked or felt like smoking? Patrick: Hmmm, am not sure how I can approach such question. But let me begin by saying that those are two different and independent questions. Personally, I have never smoked but by dealing with some friends made me feel like I should take a puff. This came when I was sharing a room with Daniels in my first year at Nanyang Technological University. Benard: what makes you not to smoke? Patrick: Benard, do you smoke? (He asks jokingly looking at my lips) before you even answer the question, smoking or not smoking is more of a personal decision than collective. Every day we read about effects of smoking; the anti-smoking campaigns have flooded everywhere in Singapore. They talk about lung cancer, heart diseases, stroke and many more as being effects of smoking. And if you look at the long run implications of smoking it becomes a personal decision rather than collective as I mentioned before. Benard: And from your perspective, what do you think contributes to people smoking? Patrick: It is clear that answers to that question are dependent on other factors. And unfortunately I will not answer you fr om my perspective since I do not have statistics with me. People have many reasons as to why they start and continue smoking. I will provide an answer based on recent researches in Singapore which I believe are more factual regarding your question. Vietnam National Committee on Smoking and Health explains that in Singapore, born a male is already a reason why people should just smoke. Other reasons rated high is the peer influence and poverty depending on the region. Benard: Do you know someone who is related to you who smokes? Patrick: That is right, handful. Benard: How do you feel when someone smokes? Patrick: Sorry! Interview two: 29-year old male. Smoker, Muzzammil. Benard: Have you ever smoked or felt like smoking? Muzzammil: I started smoking when I was 17 and I have been a regular smoker for 12 years. Benard: What contributed towards your smoking habits? Muzzammil: As you can see, I started smoking at a tender age and at that start, you honestly do not know the repercussion s of smoking. And funnily, you are sure that you can just give smoking a try and give it a leave a couple of days to come. Going to your question, peer influence played a great role. I did try smoking because most of my friends were doing it and to fit in the group and play cricket together in the outcast of the city of Singapore, smoking was almost compulsory.

Marriage- Cause and Effect - 841 Words

The Cause and Effect of Marriage Growing up children are surrounded with a fairy tale life, the ‘happily ever after.’ As girls we are supposed to wait for our prince charming and he will love us forever; and for boys it is finding and rescuing a beautiful princess who can cook, clean, and is loved by all creatures. That is what marriage is based off of as a child, but that perspective changes once we get a small grasp of the concept of love and we really see what marriage is. Marriage is not something anyone goes into lightly and maybe our expectations of the fairy tale life are why divorce is so commonly sought. There are many reason whys people get married; for love, money, status or because it is the ‘right’ thing†¦show more content†¦Communication is important in all relationships regardless if the relationship is intended for love or other personal gains. Some males and females try to cash in by being greedy and choosing to get married for money; when they choose a partner that they can depend on for life. Most of victims are singers, self-employed businessmen/women, actresses, or elder rich singles. Although they may not be forced into the marriage, these wealthy persons are unaware of the ulterior motives of their partner. The effect of marrying only for love is the eventual unfold of the lies and deceits of the particular partner. Another effect is if that rich person loses their wealth, the outcome is all the same. Depending if the person lost wealth or the ‘victim’ finds out the true motive of the relationship they will most likely divorce this person and continue on their search for true love or money. Another reason why a couple would get married is because it is ‘the right thing to do’, which usually means that there is a child out of wedlock. The purpose of getting married for a child is so that the child will get the right idea; fall in love, get married, have a child. Another objective is that the couple who is not necessarily in love is trying to build love from this child/union. The outcome of this method is that the child ends up driving the couple apart, because of the demand and needs. The primary care taker cannot be solely committed to theirShow MoreRelatedCause And Effect Of A Marriage Fail?851 Words   |  4 PagesCause and effects of a marriage fail? â€Å"Two are better than one, because they have a good return for their labor. 10 If either of them falls down, one can help the other up. But pity anyone who falls and has no one to help them up. 11 Also, if two lie down together, they will keep warm. But how can one keep warm alone? 12 Though one may be overpowered, two can defend themselves...† (Ecclesistes, I 9-12) I am not marriage and what I think now could change when I would be on this situation, neverthelessRead MoreCauses of Divorce Essay886 Words   |  4 PagesCause and Effect of Divorce In today’s society, divorce is more the norm than ever before. Forty percent of all marriages end in divorce. Divorce defined by Webster is the action or an instance of legally dissolving a marriage. Divorce itself is both a cause and effect. There are many causes of divorce. Some of the causes happen more often than others. For instance, the most common causes of divorce are poor communication, financial problems such as lack of money, lack of commitment to marriageRead MoreThe Effects of Getting Married at a Young Age980 Words   |  4 PagesThe Negative Effects of Getting Married at a Young Age Marriage means sharing a life together, loving each other and the most important thing that couples should be aware of is the responsibility that comes with it. Early marriages are sometimes forced but young adults who are getting married out of choice should be informed of personal and health issues. Getting married at a young age has negative effects to it, for instance it can cause a quick divorce and that is because the couple might be immatureRead MoreDivorce And Its Effect On Children881 Words   |  4 Pagestoday, divorce is more the custom than it has ever been before. There are countless causes for divorce as there are people who split-up. There are numerous dynamics that subsidize to divorce, such as financial issues, substance abuse by a partner, irresponsibility of one or both parties, sexual carelessness, the effortlessness of receiving a divorce, and several other reasons. Divorce is the result of a marriage that is confronted with complications that appear undefeatabl e, an incapability to cooperateRead MoreEssay on Causes and Effects of Divorce620 Words   |  3 PagesCauses and Effects of Divorce Relationships are all about give and take, and to maintain them people must be willing to do the work. Today dissolution of marriage is being used as the easy way out when couples can no longer agree. Although people tend to think carefully before they get marriage, the rate of divorce continuously rise nowadays. There are three main causes of divorce: lack of communication, financial problems, and infidelity, which are explained throughout this essay. The first significantRead More Ending Marriages and the Effects Essay631 Words   |  3 PagesEnding Marriages and the Effects â€Å"Till death do us part†? Marriages are known to be a lifetime commitment towards love caring among people. However most marriages these days seem to be failing due to the increasing number of problems with the modern world. When these marriages end, the effects can be devastating. Why do people get married? Well it is a known tradition in humanity that a woman and man will come together and live their lives as one. The most important element that seemsRead MoreEssay on Main Causes of Divorce982 Words   |  4 Pages fifty percent of these couples cannot seem to fulfill their marriage vows. As a result, they choose to get a divorce. Divorce is very easy to do nowadays unlike the past. Statistics show that the four main causes of divorce are: financial difficulty, women are more independent, infidelity, and couples are getting married at a young age. The number one cause for divorce is financial difficulty, before a couple enters a marriage they have their own bills and spending habits, they do not needRead MoreMarriage and Divorce1303 Words   |  5 Pagespeople are taking the issue of marriage and divorce very casually and not comprehending the actually consequences of these events, especially the effect it leaves on children. More like married couples get a divorce faster and easily than getting married. To add on to other extra problem, they have children without planning out and not being stable enough to even have extra member in the family. According to Oxford Dictionary, divorce is â€Å"the legal dissolution of a marriage by a court or other capableRead More Portrayal of Marriage in Wuthering Heights and Scarlet Letter1414 Words   |  6 Pagesâ€Å"The convention of marriage is portrayed as a force which is detrimental to characters achieving their desires† Set in the North of England, the convention of marriage is prominent in Victorian society. This is shown as very detrimental to many characters in Brontà «Ã¢â‚¬â„¢s ‘Wuthering Heights’ leading to marriages in which, neither the bride nor groom know each other well enough to spend their lives together, causing a breakdown of their relationship and pain for surrounding characters. Brontà « showsRead MoreSame Sex Marriage1185 Words   |  5 PagesMarriage is a coming together for better or for worse, hopefully enduring, and intimate to the degree of being sacred. It is an association that promotes a way of life, not causes; a harmony in living, not political faiths; a bilateral loyalty, not commercial or social projects.† (U.S. Supreme Court). Marriage has been defined as a religious legal commitment between a man and woman, as well as an expression of love. Homosexuals have not been allowed to partake in these commitments and the rising

Is Beowulf an Heroic Elegy or an Epic Narrative Essay

Is Beowulf an Heroic Elegy or an Epic Narrative? There is considerable debate as to whether the poem Beowulf is an epic narrative poem or an heroic elegy. Which is it. This essay intends to present both sides of the story. Some great literary scholars think that the poem is an heroic elegy, celebrating the fantastic achievements of its great hero, and also expressing sorrow or lamentation for the hero’s unfortunate death. In â€Å"Beowulf: The Monsters and the Critics† Tolkien states: We must dismiss, of course, from mind the notion that Beowulf is a â€Å"narrative poem,† that it tells a tale or intends to tell a tale sequentially. The poem â€Å"lacks steady advance†: so Klaeber heads a critical section in his edition.†¦show more content†¦The occasion for this was the unfortunate situation which Grendel had created in the court of King Hrothgar, Heorot, where there was considerable sorrow due to the uncontrollable ravaging of the monster: So Healfdene’s son brooded continually over his sorrows; the wise men could not ward off the trouble. The strife was too great, hateful, long-lasting, that had come to the nation, cruel spirit’s envy, gigantic night-evil.(189-93) Fortunately Beowulf was ready and willing to sacrifice himself to repay the debt of Ecgtheow, Beowulf’s father, to Hrothgar. This Geat warrior possesses almost miraculous qualities: â€Å"He was the strongest of men alive in that day, mighty and noble.† Upon spotting Beowulf approaching, the sea-guard of the Danes says, â€Å"Never have I seen a greater man on earth†¦Ã¢â‚¬  King Hrothgar of the Danes says of Beowulf, â€Å"Seafarers who took gifts to the Geats say that he has the strength of 30 men in his hand grip.† Beowulf chooses to fight Grendel by himself and without shield or weapons; previously the hero slew nine sea monsters with his sword. And he is fully willing to sacrifice his very life for this: â€Å"†¦ I alone will fulfill the wish of your people †¦ or die in the foe’s grasp.† Beowulf consciously chooses to act in a superhuman manner: â€Å"I shall perform the deeds of a hero or I have passed my last dayShow MoreRe latedEssay Beowulf: Epic or Elegy?763 Words   |  4 PagesWriting Lab III Beowulf: Epic or Elegy? Beowulf is a poem written in manuscript form created in England sometime between the years 700 and 1000AD. The author is unknown to this day. Is Beowulf an epic poem or an elegy? An epic is â€Å"a long narrative poem in elevated style presenting characters of high position in adventures forming an organic whole through their relation to a central heroic figure and through their development of episodes important to the history of a nation or race† (HarmonRead MoreThe Epic of Beowulf is an Heroic Elegy Essay3261 Words   |  14 PagesBeowulf is an Heroic Elegy   Ã‚  Ã‚   There is considerable debate as to whether the poem Beowulf is an epic narrative poem or an heroic elegy, a poem celebrating the fantastic achievements of its great hero, and also expressing sorrow or lamentation for the hero’s unfortunate death. This essay intends to show that the poem is an heroic elegy.    In â€Å"Beowulf: The Monsters and the Critics† Tolkien states:      We must dismiss, of course, from mind the notion that Beowulf is a â€Å"narrativeRead MoreAnglo-Saxon Heroic Poetry5673 Words   |  23 Pagesthe Heroic, the sources of which are pre-Christian Germanic myth, history and custom; and the Christian. Heroic, or Epic Poetry belongs to one of these two types and refers to long narrative poems celebrating the great deeds of one or more legendary heroes, in a grand, ceremonious style. In its strict use by literary critics, the terms Heroic Poetry or Epic are applied to a work that meets the following criteria: such a poem must be related in an elevated style, and centered upon a heroic or quasi-divineRead MoreThe Pessimism of Beowulf in the Epic Poem, Beowulf Essay2837 Words   |  12 Pages  Ã‚  Ã‚   Anticipation of catastrophe, doom, gloom are present in Beowulf rom beginning to end, even in the better half of the poem, Part I. Perhaps this is part of what makes it an elegy – the repeated injection of sorrow and lamentation into every episode. In his essay, â€Å"The Pessimism of Many Germanic Stories,† A. Kent Hieatt says of the poem Beowulf: The ethical life of the poem, then, depends upon the propositions that evil. . . that is part of this life is too much for the preeminent manRead MoreThe Sonnet Form: William Shakespeare6305 Words   |  26 Pagesin a line of verse. There are four basic kinds of meter: Accentual (strong-stress) meter: The number of stressed syllables in a line is fixed, but the number of total syllables is not. This kind of meter is common in Anglo-Saxon poetry, such as Beowulf. Gerard Manley Hopkins developed a form of accentual meter called sprung rhythm, which had considerable influence on 20th-century poetry. Syllabic meter: The number of total syllables in a line is fixed, but the number of stressed syllables is notRead MoreAmerican Literature11652 Words   |  47 PagesRenaissance Postmodernism Contemporary Puritan Times period of American Literature - 1650-1750 Content: ï‚ · ï‚ · ï‚ · errand into the wilderness be a city upon a hill Christian utopia Genre/Style: ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · sermons, diaries personal narratives captivity narratives jeremiads written in plain style Effect: ï‚ · ï‚ · instructive reinforces authority of the Bible and church Historical Context: ï‚ · ï‚ · a person s fate is determined by God all people are corrupt and must be saved by Christ Rationalism

Saurer Free Essays

Saurer: The China Challenge Question 1 Comparing with the China staple fiber twisting machines, Saurer Twisting Systems (STS) has a number of strengths. The STS are leading product and incorporated state-of-the-art engineering. The technology and RD helped STS to build up functional brand, the STS machines helped the customers to improve efficiency, quality and productivity. We will write a custom essay sample on Saurer or any similar topic only for you Order Now Hence STS is a strong brand and highly regarded by many customers. Being the largest manufacturer of textile machinery, Saurer can offer full solutions to customers. According to Exhibit 4, there are Sauer’s products in different steps of the textile value chain from spinning to embroidery. Thus, Saurer has the capability to penetrate into textile industry in a great depth by extensive product offering. However, STS do not have the price advantage comparing with local Chinese competitors. STS had simplified the functions of the sophisticated machines into â€Å"good enough† machines so as to cater for the needs of China market, however, the pricing is 31. % more than Muratec, and twice the price of Rifa i. e. the close competitor. As Chinese customers tend to be price-sensitive, they would prefer low-priced manufacturers like Rifa for faster pay-back. In addition, STS products are imitated and the functions copied by Chinese competitors because of weak protection of intellectual property in China. This weakened the strength of STS in terms of product functionality. Most of the locally made twisting machines were copies of those manu factured by Saurer or a Japanese competitor. In some cases, the colors of the machines and the brochures – including printing errors – were reproduce Saurer’s usual position in the high-end market meant that identifying and reaching customers for low-end solutions would be challenging for its sales force. Since the company had historically focused on customers with high-end needs, it sales force had little contacts with the low-end segment. Saurer also encountered the difficulty to adopt to Chinese market. The Chinese customers only ordered new machines after receiving orders for yarn, which meant that they then needed very quick delivery. Additionally, they tended to be less interested than their Western counterparts in machine ergonomics – labor costs were low and replacing workers was easy – although some had begun to appreciate that more efficient machines could enable them to increase revenue. Question 2 Saurer should enter the China market with lower functionality. Firstly, Chinese customers are price-sensitive and they concern about the pay-back period. By offering low-functionality machines at lower price, Saurer can captured this low-end customer groups by fulfilling their basic needs. Secondly, Saurer can build up the customer base for future business, as Saurer can introduce other textile machines for their customers. However, margins on the new product were likely to be significantly lower than on their existing products, and even if they managed to achieve some aggressive cost targets, there was a concern that the new product could cannibalize their high margin, premium machines. So Saurer lost its product leadership by lowering the machines functionality. Hence, the good enough machines do not help Saurer to win customers by brand and functionality for this low-end segment. The pricing of STS machines become critical as customers are price-sensitive. Question 3 To protect Saurer’s brand, they should use a dual brand marketing strategy for the new products and sophisticated products. Its Volkmann brand was the leader in the premium end of the market, both in China and globally. In order to avoid jeopardizing the brand and minimize sales canalization, Saurer should adopt a different brand name for its low-end and lower-priced machines. As for pricing, Saurer should try to match with the competitors so as to win a bigger market share in this low-end market. To improve the margin, Saurer may consider to lower the production cost. As the low-end customers had little interest in preventive maintenance and annual contracts, Saurer had to change its business model for the low-end market segment. Since customers preferred quick repair service in proximity, Saurer may consider to develop partnership with local machine repairing centers by supplying the components at lower cost, so as to increase the competitiveness of Saurer machines as comparing with other low price competitors. Currently, Volkmann had 7 sales staff for China market. To cater for this fast growing low-end segment, the company should develop a separate local sales team for low-end market so as to penetrate into the low-end market. According to the company’s quick analysis, 85% of the potential demand of the new machines would be in 6 of China’s 22 provinces. Saurer may allocate the sales team into 6 geographical areas and launch the new machines. Question 4 If Saurer decided not to introduce the new product, it will have to set its premium position and target the high-end segment, i. e. the export-oriented state-owned firms which were typically able to get licenses to buy imported textile machines. Being the global leader in textile machines, Saurer can ride on its competitive advantage by offering full solutions in different stages of value chain and helping these high-end customers to achieve economy of scale. How to cite Saurer, Papers

Tax Purposes Under Australian Tax Law - Myassignmenthelp.Com

Questions: 1. How The Items Will Be Treated For Tax Purposes Under Australian Tax Law? 2. Calculate Manpreets net tax payable for the 2016/2017 financial year, making reference to the taxation formula, the reasons for including or excluding specific items, your calculations, and the applicable tax law. Answers: Answer 1 Facts of the case The business analyst have received certain flying points, in relation of his work from a large consultancy business. It is received free of cost for the work that he has done for the company , which is like a reward and not specifically a part of his employement salary. Application of the law As per the TR 1999/6 of the Income Tax Assessment Act 1997, if any individual is receiving flying points from a consultancy firms in relation to work related purpose.It provides that flight rewards received under consumer loyalty programs are generally not taxable. However, it also notes that FBT may apply where a flight reward is provided to an employee, or the employee's associate, under an 'arrangement' for the purposes of the FBTAA, that results from business expenditure. The flight reward might also be subject to income tax if they are received by an individual whoreceives the flight reward as a result of business expenditure Facts of the case Amount is received from a crane hiring company from its customer for a damaged crane. Application of the law As per the Income tax assessment act 1997, if any income is received by a company in lieu of any insurance then same shall be taxable as business income. In the given case the amount received from a crane company will be taxable as its is just like the amount that it recives from the insurance company in case of any damage to the property of the company. Hence the amount received will be taxable as business income. Facts of the case Free business trip that is received by an individual from an alcohol supplier. The person is a nightclub manager. Application of the law As per the specific provisions of the law, any business trip that is received by an individual is not taxable, but the individual cannot claim any deduction on the same as well. For example if the individual is spending $1000 on the trip from his own end, he cannot clai any deduction on the same. Therefore in the given case, the overseas holiday is a free business trip, because the alchol supplier and the night club manager have work relations but the manager cannot claim any deduction on the trip, and the trip will not be taxable by the IT act. Facts of the case In the given case, the assesse has received certain extra funds for the purchase of canoes, from its members and then the club returned the same. Application of the law As per the ITAA 1997, any amount of excess amount that is received by a company and that is eventually returned is not taxable. If the excess amount was not returned and was kept by the individuals in that case that amount would have been taxable. Hence in the given case, the excess amount that was received by the canoe club will not be taxable. Facts of the case In the given case, the assesse has received certain amount from a teelvsion station, being named the best footballer and the amount was paid as a price was playing well in AFL. Application of the law This case is assessable as per the TR 1999/17, if any amount is received by a sports person in relation to any services provided or any amount of revenue nature or any amount that is received as gits or awars or pizes, then that amount will be taxable. This includes the exploitation of the commercialization of the personal skills of the individuals in order to get the reaward. Hence in the given case, the amount that was paid to the sports person for his performance will be taxable by the company. Facts of the case In the given case the expenses are done in lieu of getting the building qualifications that are needed by a building apprentice. Application of the law. As per the ITAA 1997, if any expense is done in connection with getting higher education, that eventually helps in development of the skills set of theindividual, helps in development of his commercial viability and also helps in his future studies, in that case those expenses can be claimed as deduction. In the given case, the apprentice is doing an expense for development of a skill set that will help in development of his commercial viability. In that case those expenses cane be claimed as deduction. Facts of the case In the given case, the assesse has made certain expenditure for getting knwolegde in art management to eventually work as a art director. Application of the law. As per the ITAA 1997, if any expense is done in connection with getting higher education, that eventually helps in development of the skills set of theindividual, helps in development of his commercial viability and also helps in his future studies, in that case those expenses can be claimed as deduction. In the given case, the expenses are done to get knolwdege about a specific skill set that is related to the job of the assesse. There is a connection between the education and the job, thus the expenses that are done in the art course can be claimed as deduction by the assesse. Facts of the case The case is in regard to the expenses that are done in relation to the work make up and dresses , that is done to make one look presentable at the job. Application of the law. As per the ITAA 1997, if any expenses are doen by an individual that is related to the work of the individual, then that amount can be claimed as deduction. Some unique clothing ahs been stated on which deduction can be claimed like the protective clothing that is not everyday wear, Clothes that helps in identification of the occupation one belongs to, Clothing or footwear that are specifically worn to protect the individuals from any kind of injury at the work place. For all these type of clothing any expenditure done is allowed as deduction. The same is stated in the above case, if the clothes are specifically related to the work then expenses can be claimed else it cannot be claimed. For make up no expenses can be claimed by the assesse. Facts of the case This case is in relation to the overall expenses that are done while travelling between work and home. Application of the law. As per the section 8-1 of ITAA97, for any kind of expenses that are incurred while travelling between work and home, will be taxable only when the total amount is related to the work related purposes.The travel must be direct and there must not be any stop in between. In the given case the assesse can claim the specific deduction, if he is travelling directly between the office and the home for work related purposes only. Facts of the case This is in relation to the expenses that are related while travelling between work from one employer to another employer. Application of the law. As per the section 8-1 of ITAA97, for any kind of expenses that are incurred while travelling between will be taxable because the expenses are relation to the second job of the employee. As per the Laurence Fox v Commissioner of Taxation [2013] AATA 471, when a person is travelling between one employer to the employer the expenses are born in the course of employment and there are no personal benefits involved. Hence in that case the amount that the assesse incurs while travelling between one employer and the second employer will be taxable as per the given case laws. Answer 2 Facts on case 2 Manpreet is an international student who is pursuing a degree of accountancy from the CQU, Sydney and is also working as an office assistant to get some practical exposure that will help her in her studies for $45000. She also receive some amount from her parents to help her in her living expenses and also received some amount from a trust that has been set up in India by her grandmother, on the same she paid $1000 of foreign taxation. Apart from the above, she spent certain amount of money on her studies $18,500 and for computer and printer that she required in the course of her education she spent $2000 and for the mobile expenses she spent $500. Manpreet is doing the job in connection to her studies that will help in enhancing her skill set and is part of her education curriculm Applicable Case law Income received from the trust As per the Income Tax Act 1997, section 99B, if any amount is received from a trust that is not previously taxable, then total amount that was paid to any beneficiary who at any point of time was a resident during any time of the year, then such amount shall be taxable and will not be deductable from the taxable income of the beneficiary(Sadiq et al.2017). Case law applicable TD 2016/D4 As per the applicable case law, if any amount attributable from a trust is applied for the benefit of an individual, who is a resident beneficiary, then such amount may be included in the beneficiary taxable income as per the Income Tax Assessment Act 1936. TD 2016/D5 As per the applicable case law, if any amount is received by a beneficiary from the trust then that amount is not taxable as capital gain or loss and not subjected to the CGT discount purposes. Applying the same to the given case study, as per the Bamford v. FCT [2010] HCA 10, we see that the total amount of moeny that Manpreet is getting from her grandmothers trust will be taxable as her income and she will not get any CGT discount on the same. Manpreet is a beneficiary to the trust and hence the given amount of money will be taxable as per her income. Assistance to Students As per the Income Tax assessment act 1997, section 26.20, any amount that is paid to a student to support him for his higher education shall not be taxable as per the income tax act and the payment can be in any form either in cash or in kind. If any amount or any property is used by the student for his higher education, then the student is not required to pay any tax on the same. In the given case we see that Manpreet is getting every year $20,000, to assist her in her education and support her overall living expenses, and hence that amount will not be taxable as her income because she is using the same to support her higher education Double Taxation Avoidance Agreements As per the Income Tax Assessment Act 1936, if there is any income is double taxed in two countries, then the tax amount that is paid in the home country will be allowed as deduction in cases where there is a double taxation avoidance agreement between the nations. This is done to prevent the scope of double taxation of foreign income (Mitchelson, 2011). In the given case, we see that the money that Manpreet receives from her grandmother trust, has already been taxed, and on the same she has paid $1000 in foreign tax, so when the same income will be taxable in this country, she will get a deduction of $1000. It is assumed that there is a DTAA between the two countries and on the basis of the same, Manpreet will get exemption on the foreign taxation that is paid on the trust income that she receives as a beneficiary from her grandmother. Expenses on Higher Education As per the Income tax assessment act 1997, if any student is spending certain amount of money for education purpose that is important- For development of the necessary skill set for his studies For improving the salary of his employment For benefiting him in his higher education In that case the student will get necessary deduction for all kind of such expenses made. In the given case, Manpreet is spending money on her education, and also, $2,000 on a computer and printer for educational purposes, and $500 for use in his work. All these have connection with her education, will help her in further studies and development of her specific skill set that will be beneficial for her to get better job. Hence this amount will not be deductable and she will get exemption on the same as per the taxation rules. Applicable rate of taxation as per the Income tax assessment act 1997 for resident individuals. Taxable income Tax on this income Effective tax rate $1 $18,200 Nil 0% $18,201 $37,000 19c for each $1 over $18,200 0 9.65% $37,001 $87,000 $3,572 plus 32.5c for each $1 over $37,000 9.65 22.78% $87,001 $180,000 $19,822 plus 37c for each $1 over $87,000 22.78 30.13% Calculation of the Taxable Income of Manpreet for the financial year 2016/2017 Particulars Amount $ Total income from the Job Amount received from the trust Total taxable amount Deduction allowed- Money spent on studies Money spent on computer and printer for educational purposes Money spent on new mobile phone for business use Net Taxable Amount $45000 $10000 $55000 $18500 $2000 $500 $34000 Total Amount of tax payable by Manpreet as per the applicable rate of taxation Up to $18200- Nil For the remaining amount - $34000-$18200 = $15800 Tax = 19 c for every $ above $18200 = $15800*19C = $3002 Gross tax payable by Manpreet = $3002 Less: Foreign tax paid on trust income = $1000 Therefore net tax payable = $2002 Thus after applying all the necessary provisions, the total amount of taxable income for Manpreet for the financial year 2016/2017 is $2002. All the necessary explanation and assumptions related to the case study have been explained in details, in the above paragraphs. Refrences Mitchelson, P. (2011). Tax Law. Sydney, Australia: Thomson Reuters. Sadiq, K., Coleman, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., . . . Ting, A. (2017). Principles of Taxation Law. Sydney: Thomson Reuters.