The Grapes Of Wrath Essays (856 words) - U.S. Route 66, Dust Bowl

The Grapes Of Wrath Essays (856 words) - U.S. Highway 66, Dust Bowl The Grapes of Wrath The Grapes of Wrath is a novel by John Steinbeck that uncovered the frantic conditions under which the transient homestead groups of America during the 1930's live under. The epic recounts one families movement west to California through the extraordinary financial downturn of the 1930's. The Joad family needed to relinquish their home and their jobs. They needed to evacuate and set hapless in light of the fact that tractors were quickly industrializing their homesteads. The bank claimed their land in light of the fact that the proprietors couldn't take care of their credit. The epic shows how the Joad family manages moving to California. How they endure the remorselessness of the land proprietors that exploit them, their neediness and eagerness to work. The Grapes of Wrath joins Steinbeck reverence of the land, his basic scorn of debasement coming about because of realism (cash) and his withstanding confidence in the average citizens to beat the threatening condition. The tale opens with a holding image of nature on frenzy. The novel shows the people that are solid essentially. The topic is one of man sections an antagonistic domain. His body wrecked yet his soul isn't broken. The technique used to build up the subject of the novel is using imagery. There are sevestronger, evacuating the debilitated corn, and the air turned out to be so loaded up with dust that the stars were not noticeable around evening time. (Chp 1) As the part proceeds with a turtle, which shows up and returns a few times from the get-go in the novel, can be believed to represent endurance, a driving life power in all of humanity that can't be beaten essentially or man. The turtle speaks to an expectation that the outing toward the west is survivable by the rancher transients (Joad family). The turtle further speaks to the transients battles against nature/man by conquering each snag he experiences: the red subterranean insect in his way, the truck driver who attempts to run over him, being caught in Tom Joad's coat: And now a light truck drawn nearer, and as it drew close, the driver saw the turtle and turned to hit it. The driver of the truck works for an enormous organization, who attempt to prevent the transients from going west, when the driver endeavors to hit the turtle it is another case of the huge amazing person attempting to smooth or slaughter the little person. Everything the turtle experiences trys its best to stop the turtle from making its westerly excursion. Consistently the turtle progresses on, amusingly toward the southwest, the heading of the mirgration of individuals. The turtle is depicted as being enduring, old, old and shrewd: horny head, yellowed toenails, indestructible high vault of a shell, clever old eyes. (Chp 1)The driver of the truckow is depicted as being relentless and never bowing to the breeze or residue. The Joad family wouldn't like to move, they want to remain on the land they developed up on, much equivalent to the willow does. The willow adds to the topic by demonstrating the reluctance of the individuals to be expelled from their property by the banks. The last speaks to the power making them leave their homes. Both of these images help add to the topic by demonstrating a battle between one another. The tree battles against nature similarly that the Joad family battles against the Bank and huge organizations. The downpours that comes toward the finish of the novel represent a few things. Downpour in which is unnecessary, with a particular goal in mind satisfies a pattern of the dust which is additionally exorbitant. In a manner nature has reestablished a parity what's more, has started another development cycle. This connects to different models of the resurrection thought in the completion, much in the manner in which the Joad family will develop once more. The downpour adds to the topic by demonstrating the pattern of nature that give an end to the novel by indicating that life is a example of birth and demise. The downpour is another case of nature against man, the downpour comes and floods the living quarters of the Joads. The Joads attempt to stop the surge of their home by once more are constrained back

The 12 SAT Grammar Rules You Must Know

The 12 SAT Grammar Rules You Must Know SAT/ACT Prep Online Guides and Tips The SAT Writing and Language area is contained inquiries that test your insight into sentence structure and composing style. By learning the sentence structure decides that are tried on SAT Writing, you'll be setting yourself up to excel on the Writing area, and you'll be one bit nearer to getting your objective score. In this article, I'll clarify the most significant SAT sentence structure controls and give related models from the official practice tests. Instructions to Use This Guide The SAT Writing and Language segment tests you on a huge number of linguistic principles. In light of the substance of the training tests discharged by the College Board, a significant number of these syntactic guidelines are probably going to be tried on each SAT. In this guide, I’ll give clarifications and guides to the sentence structure decides that are tried frequently on the SAT. Notwithstanding the sentence structure questions, there are additionally composing style addresses that make up a critical part of the SAT Writing and Language segment. You have to get ready for those inquiries, as well. The data in this guide will be incredibly valuable to you, particularly if you’re attempting to get a center score, beginning your SAT Writing considering, or you’re investigating the most significant SAT language rules. On the off chance that your objective score is over a 700 for Writing and Reading, you ought to likewise completely contemplate the principles that are just seldom tried on the SAT. Since this new form ofSAT Writing is fundamentally the same as ACT English, I’m connecting each standard to our comparing ACT English article that gives more clarification of the standard, genuine test models, and related guidelines that will assist you with excelling on the SAT Writing segment. The Grammar Rules You Must Know for SAT Writing Here are the 12 SAT sentence structure decides that you have to learn and comprehend before test day. #1: Select the Correct Word Based on the Context of the Given Sentence Word decision questions are regular on the SAT. A word will be underlined, and dependent on the specific circumstance, you need to choose the best word to finish the sentence. These inquiries can be troublesome in light of the fact that they require information on jargon. There are two regular sorts of word decision questions. Type #1: Homophones Homophones are words that sound the equivalent however have various implications. Here are a few instances of homophones that have showed up on the training SATs: toll/reasonable, refer to/sight/site, at that point/than, there/their/they're, and its/it’s. You should recognize what every one of these words means and how it's utilized. SAT Example The sentence is contrasting the bistro with a reasonable. In view of the specific circumstance, the word â€Å"fair,† which implies a presentation, for the most part with food and diversion, is right. There are different implications of the word â€Å"fare,† yet it frequently alludes to the cash you pay for transportation, as in â€Å"bus fare.† Clearly, the word â€Å"fare† doesn’t bode well in this specific situation, so you can promptly dispense with answer decision C. Next, we have to decide whether we should utilize â€Å"then† or â€Å"than.† You utilize the word â€Å"than† to make correlations and â€Å"then† to allude to time. Since the sentence is contrasting the bistro with a reasonable, the right answer is B. Type #2: Related Words The second kind of word decision blunder includes equivalents or related words. A word will be underlined and the appropriate response decisions will be connected words. Be that as it may, just single word will be right given the setting of the sentence. SAT Example For these sorts of inquiries, I like to rapidly experience every decision to see which one bodes well given the specific circumstance. In light of the setting of this sentence, we’re searching for a word that shows that the authorities gave consent for the feline canvases to be made. The word â€Å"forced† sounds excessively solid in this unique circumstance, and for the most part, you don’t â€Å"license† a composition to be made. The word â€Å"decreed,† which intends to request or order, likewise appears to be too unforgiving given the specific situation. The word â€Å"commissioned† can mean recruiting a craftsman to make a work. It’s the main word that’s commonly utilized with work of art, and it’s the most fitting word for this sentence. The right answer is B. It’s hard to get ready for these inquiries since you don’t know the particular words that will show up on the SAT. In any case, I suggest utilizing the word decision inquiries on the training SATs to enable you to examine. Likewise, attempt to recognize the inconspicuous contrasts in the implications of the words in the appropriate response decisions to help select the best word to finish the sentence. #2: Use the Fewest Words Possible Commonly, the most limited syntactically right answer decision that communicates a similar data as the first sentence will be the correct answer. Shorter sentences are progressively compact and more obvious. On the SAT, words or expressions might be pointlessly added to a sentence. Here’s a model sentence with an excess mistake: Consistently, Jane runs the Los Angeles Marathon every year. In this sentence, the word â€Å"annually† implies that she runs the long distance race each year. Since the sentence begins with â€Å"every year,† the word â€Å"annually† is pointless. It doesn’t add any new data to the sentence, and it ought to be dispensed with. Here’s another case of a longwinded sentence: George is an individual who is furious in nature. This is a rectified form of the sentence: George is a furious individual. The remedied sentence passes on a similar data as the first yet in a significantly more compact way. Justin Jackson/Flickr SAT Example Answer decisions A, B, and C are excess. The expression â€Å"and other countries† as of now suggests that there are different things on the rundown. The right answer is D. #3: Use the Correct Idiomatic Expression Colloquialism questions can be testing since they don't fit in with explicit standards. You need to depend on your insight into explicit expressions and standard English shows to respond to these inquiries accurately. In most colloquialism inquiries on the SAT, you'll be approached to figure out which relational word to use in a given sentence. Look at this model sentence with a prepositional maxim mistake: Mistaken: After getting suspended, Herbert chose to center at improving his conduct. Right: After getting suspended, Herbert chose to concentrate on improving his conduct. There is no standard to figure out how to help recognize this mistake, yet the right articulation is center around. SAT Example The right articulation is â€Å"as a methods of,† and the appropriate response is B. Study the figure of speech inquiries from the training SATs, and survey my article on SAT phrases to set yourself up. Enokson/Flickr #4: Keep Verb Tenses Consistent The general principle in regards to action word consistency is that action words ought to stay predictable in tense or structure all through a sentence. Here’s a case of a consistency mistake: A week ago, Frank leased a vehicle and drives to Las Vegas. The action word â€Å"drives† ought to be in the past tense. Not exclusively ought to â€Å"drives† be predictable with the past tense â€Å"rented,† yet in addition the expression â€Å"Last week† shows this was something that occurred before. This is the amended adaptation of the sentence: A week ago, Frank leased a vehicle and headed to Las Vegas. Additionally, on the SAT, the action word tenses of encompassing sentences can give setting insights for the best possible tense to use in an offered sentence to look after consistency. Here’s another case of a consistency blunder: Trenton lives in a country zone. He appreciated the harmony and calm. The move from the current state â€Å"lives† to the past tense â€Å"enjoyed† doesn’t bode well in setting. Here is a remedied rendition of the sentence: Trenton lives in a rustic zone. He appreciates the harmony and calm. SAT Example In this sentence, the action words â€Å"is† and â€Å"serves† demonstrate that the underlined action word ought to be in the current state. Answer decisions B and D are not current state action words. Answer decision An isn't right in light of the fact that the â€Å"it† is excess. The right answer is C. #5: Surround Non-Restrictive Clauses and Appositives With Commas The SAT tests various comma rules, and these are two that you have to know. Relative Clauses: Restrictive versus Non-Restrictive Relative provisos are needy conditions that depict a thing and start with a relative pronoun or verb modifier like â€Å"who,† â€Å"that,† â€Å"which,† or â€Å"where.† The fundamental principle is that prohibitive statements shouldn’t be encircled by commas and non-prohibitive provisos ought to be. What’s a Restrictive Clause? Prohibitive provisions are important to the significance of the sentence. You can’t remove a prohibitive condition from a sentence without viably changing the significance of the sentence. Here’s a model: Understudies who read routinely are set up for the SAT. In the event that you expel the statement â€Å"who read regularly,† the significance of the sentence would be considerably changed. You’d be left with â€Å"Students are set up for the SAT.† Because you can’t evacuate the proviso without changing the importance of the sentence, this condition shouldn’t be encircled by commas. What’s a Non-Restrictive Clause? A non-prohibitive provision isn't fundamental to the significance of the sentence. In the event that you disposed of the proviso, you'd have less data, however the general significance of the sentence would continue as before. Here's a model sentence with the non-prohibitive proviso underlined. Joe’s guardians, who continually call him, are overprotective. The condition â€Å"who continually call him† includes more data about Joe’s guardians, yet on the off chance that it were evacuated, the significance of the sentence

Feeling Energized

Feeling Energized As the semester begins to wind down, it comes time to turn in projects, do those last minute problem sets, and perhaps design a wind turbine. This was my past week. So since early November, Ive had this design project for one of my classes, 2.005, where we had to design a floating buoy-like structure to support a 700,000 kilo tower and rotor combo. I started working on it Thanksgiving afternoon, and finished it this past Monday morning much to my delight. Originally, I kinda didnt take the design project seriously, and thought that itd be just plugging numbers into an equation, and then typing it out to make it look nice; however, it was far from that. I had to actually practice being an engineer, and needless to sasy the project wasnt all about typesetting some equations in Latex. 20 pages of chicken scratch later and a solid 1.5 weeks spent constantly thinking about the design, I managed to produce my final report where I derived equations about the natural oscillation, center of mass of the frustum, etc. I cant even begin to describe what joy it brought to me to be able to press print and be done with it, but the process from conception to design was one of the best parts. Now one thing MIT is known for is hands-on experience. I think this project is a great example of it. While I actually didnt build the wind turbine, I got a good idea of what it takes to bring engineering concepts to life. I got to revive my 733t programming skills to minimize a cost function of five variables, and also got to see what its like to watch the sun rise while youre still doing work (no all nighter still) While I didnt have the opportunity to build a wind turbine. Next week, Ill have the opportunity to check out the final presentations for 2.009 (Product Engineering Process) where students have designed and built banana harvesters and lentil sorters. Yes, it was in this class that they also built the death ray.

Arranged Marriages Women For Sale - 926 Words

Arranged marriages have been known to happen for several centuries. Arranged marriages are a type of marital union where a third party usually the parents of the pride and groom predetermine their martial agreement at a young age rather than each other select their own spouse. Historically, it was a primary way for a spouse to meet her or his future significant other. The traditional purposes of these types of unions were political, military, and social. They were common among the royalty and nobility around the world. Modern arranged marriages are now linked to religious beliefs or by a cultural nom or financial stability. In this article, I will examine if arranged marriage are still occurring in the modern day and the reasons behind the acceptance of the third party to allow it to happen. Many interviews responded the same way in the article Arranged marriages: women for sale. Many families choose their daughters’ husbands according to wealth, as to converting the woman in to a tradable good.This situation leads to families’ choosing their daughters’ husbands according to the dowry he can offer. Such marriages occur throughout the social spectrum but especially among poorer families, where women are forced into marriages with men of twice their age in order to rescue themselves and their families form extreme poverty. Other justifications for the practice included belonging in a well-known family where it is common for cousins would marry each other to avoid marriageShow MoreRelatedThe Kite Runner By Khaled Hosseini1586 Words   |  7 PagesWhat types of marriages are deemed valid/ acceptable in Afghan society? Topic: Gender According to the new data from UNICEF, fifty seven percent of marriages in Afghanistan involve girls that are under sixteen. In Afghanistan, located in the southern Helmand province, as many as 144 forced marriages were reported. In particular, farmers have been forced to abandon their daughters to the creditor as pay off for his debts. After the daughter is sold, she would be forced into marriage with anyone theRead MoreThe Kite Runner By Khaled Hosseini1561 Words   |  7 Pagesseven percent of marriages in Afghanistan involve girls that are under sixteen. In Afghanistan, located in the southern Helmand province, as many as 144 forced marriages were reported. In particular, farmers have been forced to abandon their daughters to the creditor as pay off for his debts. After the daughter is sold, she would be forced into marriage with anyone the creditor chose. This pertained to girls that were six years old or some even younger. These types of marriages were deemed validRead MoreMa rriage Is The Central And Most Important Social Institution1503 Words   |  7 PagesMarriage is a form of union between two people, in which comes with love, respect, responsibilities, mutual conjugal rights, and a family. In many cultures, marriage is the central and most important social institution. In varies in many ways such as rituals, weddings, anniversaries, and as many things in life come to an end, divorce. Across cultures, there will be different forms of marriages, some may be out of societies norms and some can be the right thing to do when it comes to culture. PolygamyRead MoreMarriage Should Be Between Two Individuals That Love And Share A Passion Together912 Words   |  4 PagesMarriage should be between two individuals that love and share a passion together. Arrange marriage, which is the arrangement of a marriage by the parents of the bride and groom. The concept of arranging marriage is called â€Å"Omiai† in Japan and in India they are called â€Å"Love, Marriage.† Arrange marriage is based on the norms of society, have their own views on love, and nations are feeling the repercussion of arranging a marriage in a negative way. Love should be the most important when decided ifRead MoreRole of Women in Maoist China and Nazi Germany1707 Words   |  7 Pages Analyse the role of women in Maoist China and Nazi Germany. â€Å"Chairman Mao is regarded as a sexist for his dalliances with young women in his old age. But on one day in 1949 Chairman Mao and the CPC did more for the liberation of women than perhaps had ever been done before in history.† This signifies the attitude of Mao towards women who benefited hugely under his policy in China after he had gained power. However, Hitler’s approach how to deal with women is contrary and destructiveRead MoreThe Oppression of Women1323 Words   |  5 PagesThe Oppression of Women Imperialism is used to gain authority and control over one state or people in the form of an empire, based on practices of dominance and the idea of superiority. The term can be found in the history of Japan, the Chinese Empire, Greece, ancient Egypt and the British Empire. From 1934 to 1945, Hitler ran Germany by promoting anti-Semitism, Pan-Germanism, and anti-communism to gain the support of the German people. In this time he was the leader of a mass genocide which killedRead More blacks in civil war Essay1355 Words   |  6 Pagespart, marriages were arranged. To couples in arranged marriages, the idea of falling in love and having children was not even considered. Most slave owners agreed that ideally slave unions should be among the slaves on the same plantation and that marriage should be a way of breeding and promoting morality. The master would most often officiate at the wedding. They were then sent off to their quarters for a couple hours alone together. It was not unusual, and indeed expected, for slave women to haveRead MorePolitical, Societal And Economic Factors1350 Words   |  6 Pagescitizens; although many women ran for office, none were elected within the first vote. Men and women both voted for representatives of their residential sectors. â€Å"The municipal council represents local residential sectors to other government bodies (Culture of Qatar).† 7. Are friendships or family important in business? Give examples. The country of Qatar does things a little bit differently than the normal lives of couples in the United States. Most marriages are mainly arranged; where typically theRead MoreThe Parrot And The Mockingbird1402 Words   |  6 Pageswished. Mr. Pontellier had the privilege of quitting their society when they ceased to be entertaining†(Chopin 1). The parrot and the mockingbird symbolize the novel s women as they are caged. In contrast to Là ©once Pontellier who has the freedom to move around. Kate Chopin utilizes the imagery of birds in order to express how women in this case Edna wish to fly over social traditions for an opportunity to be free from all restrictions. Bird imagery is a device that Chopin uses to demonstrate EdnaRead MoreMarriage Pattern of the Gbandi Tribe3370 Words   |  14 Pageswestern marriage. I BENEDICT S. KPEHE belong to this tribe. Here in I will discuss the mate selection and marriage pattern of tribal group in Liberia taking the Gbandi tribe as case study. Marriage,  in the Gbandi tribe and any other tribal group in Liberia is socially  recognized and approved union between individuals, who commit to one another with the expectation of a stable and lasting intimate relationship. It begins with a ceremony known as a wedding, which formally unites the marriage partners

Replacing Textbooks with Tablets - 1024 Words

As more people began to access the Internet through smart phones and tablets rather than laptops and computers, it is not a surprise that they would also want to transform the American education system by bringing tablets into classrooms. In fact, a few schools around the country have already replaced textbooks with tablets and have seen improvements in students’ standardized test scores. Using tablets instead of textbooks is not only convenient and helpful, but it can also reduce the amount of paper wastes in school. However, it is not a good idea to completely transform textbooks with tablets with the current technology, for it can not only be damaging to the environment and costly to set up, but also might not be effective in improving†¦show more content†¦Since â€Å"we are currently spending more than 100 million dollars a year on textbooks,† schools can save a lot of money this way because â€Å"E-textbooks on tablets cost on average 50-60% less than pri nted books†. Moreover, hundreds of e-books can be updated to the latest version with just a few of clicks, while replacing the actual textbooks can be a pain to most of the schools. This way, students can learn from the latest and most accurate version of their textbooks (â€Å"Tablets†). However, the cost of revolutionizing the textbook market can be an even more drain on the economy. Currently, the â€Å"total expenditures for public elementary and secondary schools in the United States amounted to $638 billion... or about $12,743 per public school student (nces). Replacing textbooks with tablets will make these numbers even higher since each tablet is very expensive and has to be replaced periodically as newer technologies come out. They are also costly to maintain and time consuming to fix. The schools will have to set up costly wifi infrastructures to support tablets, and employ technicians to fix these fragile electronics because they are a lot less prone to brea k than textbooks. Considering that many students do not have sufficient home internet bandwidth to use tablets, it can be very hard for them to do? homework and study at home. â€Å"Many families and classrooms will be left behind as tablet technologyShow MoreRelatedPersuasive Essay On Textbooks Vs Textbooks967 Words   |  4 PagesTextbooks are going out while tablets are coming in! Textbooks have almost always been used in some form in the classroom. Recently, new technologies have been invading our society, making many things more convenient and changing the way communities do everyday things. Technology has helped the world with communication, transportation, learning, reading, etc. and now it can help students and teachers with education. Teaching and learning can be faster and more convenient for everyone with the helpRead MoreShould Tablets Become The New Primary Way Students Learn?989 Words   |  4 PagesShould Tablets Become the New Primary Way Students learn? With each passing year, school systems strive to become the best/top school in their district by developing new ways to help further educate young minds and improving over all testing scores. To achieve their goals, some schools has cut down on recess and increased class room proactivity. Other schools just simply took out your basic electives such as home EC and work shop and replaced them with more math classes and science class. Then youRead MoreA Modern Alternative to Textbooks Essay914 Words   |  4 Pagesover 7 billion dollars on textbooks a year, and in many cases, those textbooks are out of date(â€Å"The Future of Education: Tablets vs. Textbooks† online). Schools have been using textbooks for as long as anyone can remember. In fact, some textbooks were found from as early as the 16th century(Goslin online). With the many new developments in technology, it’s time for a change. Schools should store away those heavy textbooks and make the switch to electronic tablets. Tablets would have many advantagesRead MoreTablets Can Help Students Improve Their Learning943 Words   |  4 Pagestechnology, schools have considered replacing textbooks with tablets. According to a 2012 report from the Federal Communications Commission (FCC), schools spend more than $7 billion dollars on outdated textbooks a year. It has become a major problem. With all the outrageous expenses including paper, printing, and publishing costs that go towards printing textbooks, schools should consider using tablets instead of books for students to use. Therefore, buying tablets would make it more affordable andRead MoreAdvantages And Disadvantages Of Textbooks In K-12 Schools1216 Words   |  5 Pagessociety, tablets have dominated computers and laptops in the workforce and textbooks in some schools in the United States. As tablets are becoming more prevalent, a debate has been established regarding whether K-12 school districts should switch from print textbooks to digi tal textbooks on tablets in the classroom. In definition, a tablet is a handheld computer, but they are usually much bigger than a cell phone. There are many reasons why school districts may or may not replace digital textbooks or tabletsRead MoreEssay On Tablets1036 Words   |  5 PagesA Sign of the New Age: The Implementation of Tablets in Classrooms In a scenario akin to when the spread of books was first introduced and to when the internet was popularized and replaced our â€Å"traditional† means of media and communication, we are seeing an opposition to a new integration as our changing world progresses. In schools all around America, tablets are being implemented in classrooms to phase out and replace traditional textbooks. As with every new, â€Å"radical† revolution of a symbol ofRead MoreTextbooks Vs Tablets in schools Essay1310 Words   |  6 Pages Textbooks VS Tablets Teachers are always assigning homework in the textbook and of course every student complains. Not only because they have homework, but because they have to lug home multiple textbooks. Many school districts have been trying to find a way to solve this complaint. What school board officials have come up with is replacing the textbooks with notebook computers or tablets. It is the 21st century, there is technology booming everywhere. However, converting the notebook computersRead MoreThe Tablet Based Textbook: An Iceberg Toward Dystopia1597 Words   |  6 PagesThe Tablet Computer: An Iceberg Toward Dystopia The textbook first appeared in the American education system in the late 1600’s in the form of the New England Primer. Dominated with religious content, the New England Primer was used as an introductory tool for reading instruction. As time progressed, more secular messages filled the pages of the book, and this shift in content paved the way for further textbooks, such as Webster’s American Spelling Book, and The McGuffey Reader. These books helpedRead MoreThe Greatest American Company1673 Words   |  7 Pagesof the greatest American companies was created: Apple Incorporated. From that point on, tablets were never the same. Apple has paved the way for tablet devices in the field of technology. Apple is mostly known for their Macintosh computers, which were first unveiled on January 4, 1984, but on April 3, 2010 Apple outdid themselves once again with the the invention of the iPad. The iPad is an all-in-one tablet-like device. With the iPad learning is able to à ¢â‚¬Å"go way beyond the classroom† (www.appleRead MoreHow Technology Can Make A Younger Student995 Words   |  4 Pagesstyles of teaching that arise from the implementation of tablet devices. These are the instrumental teaching style and the opposite innovative teaching style. Educators who follow the instrumental style are â€Å"those who did not change their beliefs about their role after the implementation of the tablet in their classroom and consequently, did not change their teaching style drastically† (7). A teacher who uses tablets as a replacement for textbooks is an example of this. Innovative teachers are â€Å"those

Amerindians of the Caribbean Free Essays

Content Topic†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 2 Introduction †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 2 History†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 3 Appearance †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦3-4 Entertainment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦5 Housing †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦5-6 Survival (farming and hunting)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦6-8 Religion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. References†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦9 Topic: The Arawak of Guyana, their cultures, land use patterns and their effect on the landscape and biota. We will write a custom essay sample on Amerindians of the Caribbean or any similar topic only for you Order Now Introduction The Arawaks are thought to have settled at Hosororo creek on the Aruka River around 3,500 years ago. They planted manioc (manihot esculenta) which they baked into bread on ceramic griddles on the hilltops. Arawaks occupied the Corentyne River also around 2,000 years ago leaving a unique type of rock engraving, called Timehri Petroglyphs. Due to the amount of rich protein supply found along the coastal swamps, the Arawaks moved hundreds of tons of earth with wooden shovels, in order to build habitation mounds and raised fields for farming. According to Denis Williams this settlement strategy has sustained human population on coastal swamps during the European era and into the present. During the rainy season the Arawaks hunted a lot, when animals were said to migrate from lowlands in search of high ground. Animals commonly hunted were the deer, tapir, labba, wild hog, agouti, birds, parrots and turtles. They were known as food producers, also they are also known for their pottery making skills as they were the first people to bring pottery to Guyana. The Arawaks have made great contributions to Guyana culture, today many places are named by the Arawaks, most of our rivers and creeks are named by the Arawaks. The Arawak nation is deemed the most intelligent of the Amerindian nations. Fig. 1 Map of Guyana showing the location of the Arawaks History The Amerindians is said to be the first inhabitants to Guyana who entered the territory about 11,000 years ago. Amerindians initially lived on low, swampy coastland regions. The coastal plain was built up by alluvial deposits from the rising Atlantic Ocean ranging from 17,000 to 6000 years ago. The Arawak nation is said to be the second nation to arrive in Guyana after the Warraus who came before approximately 84000 years ago. It is said that a number of Arawak tribes have been extinct for several hundreds of years. What could have happened that would bring a population that once numbered 2 to 3 million down to just a few thousand by the early part of the 16th century? Throughout history the Arawak were subject to many hostile take-overs, diseases, enslavement, damage to food supplies and much more. Inevitably, by the end of the 16th century the Island Arawak had become extinct. Sadly, the Arawak Indians have been eliminated or greatly reduced in number in many areas, some of which include the Caribbean, Guadeloupe, West Indies, Barbados, and the Virgin Islands. Their numbers have been slowly rising, so that today upwards of 30, 000 Arawak currently reside in Guyana, with a very small number existing in Suriname and French Guiana. Appearance Because of the broad distribution of the Arawaks, little uniformity can be found in their culture or racial type. It has been found though that the language they speak distinguish them from the rest of the world. The Arawaks were well shaped, slightly built and medium height. It appeared that they were physically weak in comparison with the Africans and Europeans. Their skin was â€Å"olive† which mean smooth and brown. The Arawaks were considered naturally good- looking but distorted their features by artificial means. As babies their heads were flattened at the forehead, this elongated head was considered a mark of beauty. This is thought to have been done to thicken the skull thus it could withstand heavy blows. The Arawaks had broad nose and their nostrils probably flared wide. Their hair was straight and black but coarse and was usually worn long. Figure 2: showing an Arawak family The Arawak men painted their bodies with bright colored dyes with clay and fat mixed all over smearing patterns all over their bodies: â€Å"some of them †¦ with black, others white and others red, most of them on their bodies and some on their faces, and eyes or only the nose†. The favorite paint was Roucou a red dye, besides being colorful, the clay and grease kept insects and rain off. The Arawaks also had body piercings and wore ornaments made from clay, shell and cotton. A plate of gold and copper alloy called the guanin was worn by chiefs who also dressed in gold crowns and feather headdresses. Sometimes the Arawaks had gold in their noses as plugs or hanging ornaments. The Arawaks saw gold as nothing more than a form of decoration. The women wore simple bead aprons and necklaces. A number of small amulets (Fig. ) or charms were carried in sacks around the neck, foot and wrist. Others made from cotton; shell and clay were woven into hair. Figure 3: showing amulets worn or carried by the Arawaks Entertainment The Arawaks had ample leisure time and many festivals marked by the Arawak year, some religious and some not so. For example the naming of a baby was time to rejoicing of the Arawaks that a child without a name will meet with great misfortune. The wedding of a cacique and the inauguration of a new cacique were times of festivity. Arawaks are fond of sports, although not competitive like us. The favorite sport called batos was a ball game with the cross between volleyball and football. The game was played with a hard rubber ball. The main aim of the game was to keep the ball in the air using only the thighs and never touching the hands or feet. The most well-known of the Arawaks’ pleasure was that of smoking. The Arawaks called the tobacco plant cohiba and the pipe for smoking the leaves, tabaco. The Arawaks liked tobacco for peace and contentment, and for helping them to meditate. They made cigars and smoked it in a pipe which they enjoyed very much. Fig. 4: showing Arawak harvesting and smoking tobacco Housing All the Arawaks needed were a shelter to keep off rain. Arawak houses were rectangular with steep thatched roofs. The larger ones had a covered porch before the door. The construction of these houses is rather simple. Wooden posts were put into the ground in a circle and canes were woven between them and tied with creepers. The roof was thatched in a conical shape and a hole was left at the top to allow smoke to escape. There were no windows and only an opening was left for a door and the houses were thoroughly built and could withstand hurricanes. The tasks of building houses were done by the men. Fig. 5: showing the house of an Arawak Survival (farming and hunting) The Arawaks were subsistence farmers, growing food mainly for their own needs and with a little left over for trade. Some crops are shown in fig. . They cut down trees to make room for planting and used the â€Å"slash-and-burn† method of farming. This is a simple method where the land was burnt to clear it of weeds and bush. The ash produced was mixed with fish and urine to produce fertilizer to help prolong the productiveness of the land. Crops were then planted in the ashes among the blackened tree stumps. These primitive farmers did not practice crop rotation, after about five to ten years, the soil would become exhausted, and the village would proceed to clear fresh land, however, slash and burn is no longer used. Instead, shifting cultivation is their new form of farming. Women did the planting and were responsible for the preparation of food. The crop cassava (also known manioc), slips were cut from the stem and planted in mounds on the level earth. Cassava was planted twice a year when the soil was damp. The Arawaks ate a variety of other fruits and vegetables including pineapples, star apples, guavas and cashews. The Arawaks did not touch mammy apples as they believed that it was food for the dead. Arawaks did not rely on field crops for all their food. Due to living on the coast oceans and rivers were rich in foods which needed little effort to gather: shellfish, turtle eggs, snails and gull. Huge piles of shells have been found among the remains of camp sites. Arawaks trapped many small animals including bots, lizards, snakes, iguanas and agouties. The only domestic animal known to Arawaks was a small dog. Fig. 6: Showing some crops grown by Arawak As mentioned, the women were also responsible for all food preparations. The main food of the Arawaks was cassava, which required special preparation since it was poisonous in its natural state. First, the root was grated on a board covered small pebbles or rough coral until it formed a paste. Fig. 4 is an indication of this tool. This was put into a wicker tube, one end of which was hung from a branch, while a weight was attached to the other end. This caused the tube to contract, and forced the poisonous liquid out through the wicker. The remaining paste was left to dry and then pounded into flour using a stone mortar and pestle. The flour was formed into flat cakes and baked on a clay griddle until they were hard and dry. In this way, the cassava flour could keep from an extended period of time. Fig. 7: showing an Arawak grind stone Seasoning played a big part in food preparation. Salt and especially pepper were the common seasonings used. In addition, a sauce called cassareep, which was made of cassava juice, salt and pepper was frequently used, especially when serving the Arawaks’ simplest dish, ‘pepperpot’. Note that both cassareep and pepperpot are widely used throughout Guyana today. Pepperpot was prepared in a large clay pot. Cassava juice, with the poison extracted of course, beans, peanuts, potato and some meat were all allowed to simmer. This pot of soup was used to feed a family about three times a day and as the pot is emptied, more ingredients are added so that one can have pepperpot at any time of the day or night. The Arawaks could also make intoxicating drinks out of cassava and maize such as piwari and cassiri, but drunkenness was uncommon except on some ceremonial occasions. However, smoking tobacco was a big part of the Arawak culture. Religion The Arawaks’ religious believe was called animism and was based on a spirit world, this practice aimed at honoring the spirit god. However Hillhouse claimed that the Arawaks worshipped the universal creator, a supreme being who they called Aluberi. They also believed that the sky was the source of all things powerful and good. Certain men in society were single out to explain the mysterious and control the spirit world. They were called shamans or piaimen and were said to have supernatural powers. Arawaks believe that disease was nothing but the presence of evil spirit. These medicine men had the power possessed to drive out disease. The piaimen were versed in the knowledge of herbs to treat disease. Connected with the belief in evil spirits also was the Kanaima. The Kanaima would track down its victims for years for the sake of revenge. He was thought to be an evil spirit in the form of a man. References Some notes on the Amerindians of Guyana Then and Now. Compiled by Shebana Daniel Uncle Basil: An Arawak Biography. By Justin Greene- Roesel The Prehistoric Arawak of Guyana. By Jennifer Wishart, Walter Roth Museum The Amerindians and the Europeans. By M. N. Menezes http://www. google. ca/imgres? q=Arawaks+of+Guyana//html accessed December 10, 2012 http://www. google. gy/imgres? q=arawak+smoking+tobaccocigarettes. org/history. html accessed December 10, 2012 How to cite Amerindians of the Caribbean, Papers

Australian Taxation Law Foreign Employees

Question: Case study 1: Residence and source Fred, an executive of a British corporation specializing in management consultancy,comes to Australia to set up a branch of his company. Although the length of his stayis not certain, he leases a residence in Melbourne for 12 months. His wife accompanies him on the trip but his teenage sons, having just commenced college, stay in London. Fred rents out the family home. Apart from the absence of his children, Freds daily behavior is relatively similar to his behavior before entering Australia. As well as the rent on the UK property, Fred earns interest from investments he has in France. Because of ill health Fred returns to the UK 11 months after arriving in Australia. Requirement Discuss whether Fred is a resident of Australia for taxation purposes. Case study 2: ordinary income Explanations of the respective outcomes reached by the courts in the following cases which all involving sales of land I. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 II. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 III. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR IV. Statham Anor v FC of T 89 ATC 4070 V. Casimaty v FC of T 97 ATC 5135 VI. Moana Sand Pty Ltd v FC of T 88 ATC 4897 VII. Crow v FC of T 88 ATC 4620 VIII. McCurry Anor v FC of T 98 ATC 4487 (16 marks, max. 2000 words). Answer: 1. Tax residency determination is a regular exercise conducted on an annual basis. The basic statute which provides guidance in this regard is the subsection 6(1), ITAA, 1936. However, the various tests are provided by tax ruling TR 98/17. If the given taxpayer is able to comply even with one of the tests, then he/she would be declared as tax resident of Australia for the assessment year (CCH, 2011). The application of this test based on given facts about Fred is shown below. Superannuation Test This test is meant to determine tax residency of those foreign employees which are on government duty (Barkoczy, 2014). Relevancy to Freds case As Fred is not an employee of Australian government, thus no relevance of this test. 183 day test Tax residency conferred when following clauses satisfied (Woellner, 2012). Taxpayer manages to stay for atleast 183 days in Australia in the given assessment year. This may be continuous or intermittent in nature. Taxpayer must intend to make Australia permanent home going ahead. Relevancy to Freds case First condition satisfied since Fred had a stay of 11 months in Australia before returning to England. Second condition not satisfied as Fred continues to consider England as the permanent home and has no intent to make Australia permanent residence at the current time. Domicile Test Tax residency conferred when following clauses satisfied (Gilders et. al., 2013). Taxpayer should have valid and legal domicile of Australia. Taxpayers permanent abode should lie within Australian territory and not outside. Relevancy to Freds case- The first condition itself is not satisfied as no information is given which suggests that Fred has Australian domicile. Reside Test Limited information available from relevant statutes and legislations but application by court and tax authorities indicates at the following factors (Deutsch et. al., 2016). Nature of social relationship especially the similarity of life style in Australia and country of origin Taxpayers purpose to visit Australia A significant purpose like long term employment stretching to several months results in tax residency Relevancy to Freds case- Following points are noteworthy. Fred has shifted with wife and leading a social life similar to back home. The purpose visit to Australia seems significant as it is for long term employment even though the exact period is unknown but he has stayed for 11 months. Hence, in accordance with the reside test, Fred would be considered as Australian tax resident for the given assessment year. 2. Case 1: Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 Facts Taxpayer owned a land for copper mining but he was not able to operate the mine, because of lack of the financial resource. Thus, the mine land was sold to another company and taxpayer received shares of that particular company. A sizable profit was received by the taxpayer in this transaction (Woellner, 2012). Judgement The received share profit transaction would be termed as assessable income because the intent of the taxpayer was not to start copper mining. This is apparent from the fact that the company exhausted the capital in buying the mine only. The company purchased the land with the motive of earning shares profit from sale of land to other company. Hence, the received share profit would be considered as taxable income (CCH, 2011). Case 2: Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 Facts The respective taxpayer started coal mining operations on the purchased land which was continued for years. The coal content gradually reduced in the land and when the land was rendered useless for mining, then the taxpayer planned to utilize this land asset. For the fulfilment of this intent, he sold coal deficit land to the land dealers after indulging in some land development steps like road, parks, sizable plots etc. A sizable profit was received by the taxpayer from sale of land (Gilders et. al., 2013). Judgement The tax authority had decided that the sale of the coal deficit land was to utilize the capital asset. There was no intent of the taxpayer to start the land sale business to earn profit. Hence, the activity of sale of the land would be regarded as realisation of the capital asset and thus, it would not contribute to assessable income and subject to only CGT (Deutsch et. al., 2016). Case 3: FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR Facts This case is about a taxpayer, who purchased a land to continue his fishing business in the year 1953. However, after some time the land was sold to land development companies. The companies had produced various plots, road, parks and other facilities in order to maximize the market worth of the land. This business activity was also updated in the article of association. A huge profit was received by selling of the plots (Barkoczy, 2013). Judgement According to the above factors, the court had decided, that the focus of the taxpayer behind the selling of the land was to reap benefits. Also, the new vendors of the land were involved in the land development actions, and also made the necessary changes in the article of association. It would be showed the involvement of the taxpayers in business process. Therefore, the income would be ordinary and taxed under S. 6-5 of ITAA, 1997 (Krever Black, 2007). Case 4: Statham Anor v FC of T 89 ATC 4070 Facts Statham Anor received a deceased farm land, which they used to establish a cattle business in regards to derive income for meeting their living expense. However, this cattle business was unsuccessful. Thus, in order to utilize the farm land and earn money, they planned to liquidate the farm land, which was done after making sub parts. A sizable return was received by the taxpayers from sale of land (Gilders et. al., 2013). Judgement Commissioner had decided that the received return would be assessable income. Statham Anor both were dissatisfied with the decision and made an appeal in the court. Court provided the judgement that the reason behind the sale of land was to utilize the farm land, since their cattle business was failed. Hence, to employ the land in the best possible manner, the sale was operated by the taxpayers. The nature of the sale activity was termed as realisation of the capital asset and accountable as per the provision of capital gains tax (CGT) (CCH, 2011). Case 5: Casimaty v FC of T 97 ATC 5135 Facts In this scenario, the taxpayer was involved in the farming business on the land for many years. The taxpayer had some financial dues, which forced the taxpayer to sell the a large part of farm land. A large divided part of the land was sold at a very high price. This helped the taxpayer to discharge his financial dues. The taxpayer still used a small section of the land for his farming business (Krever Black, 2007). Judgement Commissioner opined that this sale of land is a source of assessable income. Court ruled that the taxpayer still used the remaining section of the land for farming business. Also, in the initial phase, the taxpayer was completely involved in the farming and the sale of the land happened to pay back the financial dues and avoid bankruptcy. Thus, this was a realisation of the capital asset to resolve the financial crisis (Cassidy, 1994). Case 6: Moana Sand Pty Ltd v FC of T 88 ATC 4897 Facts The taxpayer owned a company which was selling the sand after extracting from land. Continuous extraction of sand caused deficit in sand level. Thus, in regards to use the leftover land, taxpayer engaged in plotting of small plots from the respective land and sold them to various plot buyers. This selling activity resulted in huge profit to the taxpayer (Barkoczy, 2014). Judgement The income tax commissioner decided that plotting of the land to make number of plots would be termed as business activity of land development and accountable for tax process as per the ITAA 1997. The derived income was ordinary in nature. The taxpayer did not agree with the judgement and appealed in the court. The court had announced that selling and land development activity were not the main focus of the company. It happened due to the depletion of sand reserves on the land. Thus, the plotting activity amounted to realisation of the capital asset and hence no tax would be levied (Krever Black, 2007). Case 7: Crow v FC of T 88 ATC 4620 Facts The taxpayer had purchased a land at a very less price, and produced fifty one blocks of various sizes. These sub divided plots were sold at a very high price and hence profit to the tune of $388,288 was realised by taxpayer. The concerned taxpayer was already aware about the high returns coming from sale of the block. Hence, he arranged money from various sources to buy the land at the first place. However, in the initial time, he utilized the land for farming but after some time had elapsed, he started selling land to receive profit (Woellner, 2012). Judgement Court had given the judgement that the prime aim of the taxpayer was to derive high profits from sale. Even, he borrowed money in this regard to buy the land. This highlighted the intention of the taxpayer to involve into the land selling business. Thus, the ordinary income derived from land sale would be taxed (CCH, 2011). Case 8: McCurry Anor v FC of T 98 ATC 4487 Facts The taxpayers McCurry Anor constructed three buildings on the purchased land. In order to achieve significant profit, they stared selling them to different buyers, but they failed to sell the buildings at the initial attempt. Therefore, for the time being, they used the building for temporary abode. After a period, all the buildings were sold with high return amount (Deutsch et. al., 2016). Judgement The court had rules that the primary intention of the taxpayers was to be involved in the land development activity to maximize the returns. Hence, in the view of the activity of the taxpayer, the received income would be taxable as ordinary income due to the assessable nature (Krever Black, 2007). References Barkoczy,S 2014, Foundation of Taxation Law 2014,6th eds., CCH Publications, North Ryde CCH 2011, Australian Master Tax Guide 2011, 50th eds., Wolters Kluwer , Sydney Cassidy, J 1994, The Taxation of Isolated Sales under Section 25 (1) ITAA: TR 93/2 v Joint Submission, Revenue Law Journal, Vol.4, No.1, pp. 56-62 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 2013, Understanding taxation law 2013, 6th eds., LexisNexis/Butterworths Krever, R Black, C 2007, Australian taxation law cases 2007, 4th eds., Thomson ATP. Pyrmont Woellner, R 2012, Australian taxation law 2012, 6th eds., CCH Australia, North Ryde