Children s Testimonial Accuracy Has A Impact On A Child...

Within the last several years, the topic of children’s testimonial accuracy has become a largely studied area. It has been suggested that an interviewers bias and suggestibility has a powerful impact on a child’s performance during an interview (Cleveland, Quas Lyon, 2016). Suggestibility affects the extent to which a child is able to retrieve and report on events due to psychological or social influences (Milne Bull, 2003). Suggestibility is brought forth through psychological or social influences, such as suggestive questioning, repeating already answered questions or using praise or negative feedback when children give answers to questions (Cleveland et al., 2016). Researchers have found that age plays a critical role in the child’s ability to refrain from interviewer suggestibility, with results suggesting that the younger the child, the more susceptible they are (Cleveland et al., 2016). With relation to age, cognitive factors have also been found to play a role in children’s susceptibility. Findings from previous studies propose that lower cognitive functioning is associated with higher memory errors, suggesting that fewer memory errors would occur in children with higher cognitive functioning (Hritz et al., 2015). Similarly individual differences such as a child’s temperament or attachment style can also affect their susceptibility to suggestion (Hritz et al., 2015). As research has shown, children can be susceptible to interviewer suggestibility for a variety ofShow MoreRelatedThe Benefits of Progress Monitoring and Assessment on Pupil Performance16691 Words   |  67 Pagesbenefits of progress monitoring and assessment on pupil performance Abstract This paper is about the programs and systems that are designed to track the progress of pupils of different age groups. The major emphasis is laid on how it affects the kids and their academic performance. 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Analysis Of The Poem Frost At Midnight By Samuel...

During The Romantic Period, nature was predominately used for symbolism in literature and writers, such as Samuel Taylor Coleridge, are influential in capturing nature in their works. Coleridge, like many other romantics, worships nature and believes nature is an educator to children, an experience of which he himself was deprived. Furthermore, Coleridge’s pieces of literature, especially his poem â€Å"Frost in Midnight,† illustrate how the natural world was viewed during the Romantic Era and connect its beauty to the power of teaching children. While the poem laments on the missed opportunities of the author’s sheltered, city-bound childhood, the poem mainly focuses on the experiences and exposures to the natural world he desires for his son, Hartley (Greenblatt 1698). In the last two stanzas of â€Å"Frost at Midnight,† Coleridge abides by the themes of early English Romanticism in arguing the importance of allowing nature to act as the most influential educator for his child. Coleridge’s desire for his child to attain a relationship with nature stems from his own childhood experiences. As a child, Coleridge â€Å"was reared / In the great city, pent ‘mid cloisters dim, / And saw nought lovely but the sky and stars† (51-53). This quotation demonstrates that, by growing up in the city, he was only able to observe nature from afar and was kept from interacting with the smells, sights, sounds, and noises of the natural world. Coleridge became accustomed to a life of darkness andShow MoreRelatedFrost At Midnight By Samuel Taylor Coleridge953 Words   |  4 PagesEnglish 100 Assignment 1 Professor: Dr. C Riegel Student Name: Nduka Eluemelem ID: 200359936 Semester: Fall 2017 October 17, 2017. Frost At Midnight In this poem â€Å"Frost at Midnight†, Samuel Taylor Coleridge; the speaker is in a lonely place around his home at midnight contemplating on his experiences back at school in London. This just portrayed the message of the early romanticism. The objects around him used metaphor for the work of the mindRead MoreClose Critical Analysis of Coleridges Frost at Midnight1716 Words   |  7 PagesFrost at Midnight is generally regarded as the greatest of Samuel Taylor Coleridges Conversation Poems and is said to have influenced Wordsworths pivotal work, Lines Composed a Few Miles Above Tintern Abbey. It is therefore apposite to analyse Frost at Midnight with a view to revealing how the key concerns of Romanticism were communicated through the poem. The Romantic period in English literature ran from around 1785, following the death of the eminent neo-classical writer Samuel JohnsonRead More Close critical analysis of Coleridges Frost at Midnight Essay1685 Words   |  7 Pages Frost at Midnight is generally regarded as the greatest of Samuel Taylor Coleridges Conversation Poems and is said to have influenced Wordsworths pivotal work, Lines Composed a Few Miles Above Tintern Abbey. It is therefore apposite to analyse Frost at Midnight with a view to revealing how the key concerns of Romanticism were communicated through the poem. The Romantic period in English literature ran from around 1785, following the death of the eminent neo-classical writer Samuel JohnsonRead More Coleridges Romantic Imagination Essay2896 Words   |  12 Pagesthe concept of the romantic imagination in Samuel Taylor Coleridges poetry can be perceived. This difference in perception is a result of the readers personal interpretation of the subject matter, which varies from person to person. Therefore, the focus of this analytical discussion will be based upon my own personal rendition of Coleridges romantic imagination. 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In order to demonstrate this, a close analysis of some poetic works by Samuel Taylor Coleridge, William Wordsworth and William Blake will be examined. The Romantic period placed great importance on creativity, imagination and the value of the self, Wordsworth and Coleridge were particularly influential in Britain with regards to the burgeoning of the movement. The movement of romanticism and its concernRead MoreLiterary Analysis Of Samuel Taylor Coleridge3984 Words   |  16 PagesDan Paulos Mr. Kaplan English IV 10 November 2014 Literary Analysis of Samuel Taylor Coleridge Samuel Taylor Coleridge was an influential British philosopher, critic, and writer of the early eighteenth century. He was a prominent member of a literary group known as the â€Å"Lake Poets,† which included renowned writers like William Wordsworth and Robert Southey. His writings and philosophy greatly contributed to the formation and construction of modern thought. He possessed an extensive, creative imaginationRead MoreKubla Khan a Supernatural Poem8401 Words   |  34 Pagesdiscusses the question of the transforming creative self and the aesthetics of becoming in Samuel Taylor Coleridge s Kubla Khan and Dejection: An Ode , by reassessing certain strands of Romantic visionary criticism and Deconstruction, which are two major critical positions in the reading and interpreting of Romantic poetry. The poetics of becoming and the creative process place the self in Coleridge s aesthetic and spiritual idealism in what I have called a constructive deferral, since none

Australian Taxation Law CGT Applicable

Question: Describe about the Australian Taxation Law for CGT Applicable. Answer: Part a) The relevant information with regards to the property owned by Scott who is an individual taxpayer is summarised below. The vacant land was bought in October 1980 i.e. in the pre CGT era and hence no CGT would be applicable on any capital gains derived from its sale (Barkoczy, 2015). The house construction got done in September 1986 i.e. in the CGT era and hence CGT would apply on any capital gains derived from its sale (Gilders et. al., 2015). It is known that the property has been sold in the auction for a value of $ 800,000. Thus, this would include the current valuation of both land and house. However, it is imperative to find out the current value of house so that the capital gains associated with house could be computed. The house value when construction was finished was equal to the construction value of $ 60,000 whereas the value of the land at that time of $ 90,000. Hence, contribution of house to the overall value of the property = (60000/(60000+90000)= 0.4 The share of the house in the property would not alter with time and therefore the same proportion of value would still be attributed to the house. Hence, selling price of house = 0.4*800000 = $ 320,000 The calculation of CGT applicable capital gains can be done using the two choices shown below (Sadiq et. al., 2016). Indexation Method In this method, the cost base would be adjusted for the inflation change from the time of purchase of asset to September 1999 (Deutsch et. al., 2015). Relevant adjustment factor based on inflation = 68.72/43.2 Inflation adjusted cost base of the house = 60000*(68.72/43.2) = $ 95,400 Thus, gains on which CGT would apply = 360000 95400 = $224,600 Discount method Gross capital gains from sale of house = Sales proceeds Cost base (Construction Cost) = 320000 60000 = $ 260,000 A rebate of 50% is available since the nature of capital gains is long term, hence net capital gains on which CGT would apply = 260000 (50/100)*260000 = $ 130,000 Since the discount method results in lower taxation burden of CGT, hence Scott would compute the taxable gains through this method only (Woellner, 2014). Part b) There would not be any change in the answer obtained above in the given case when Scott instead of going through the auction sells his house for net consideration of $ 200,000 to her daughter. This is in line with Section 116-30 which stipulates that calculation of the capital gains would be carried out by taking the higher value of the sale price of the asset and its market value. In the given case, by selling the property to his daughter Scott has managed to lower the sale price but the market value is still pegged at $ 800,000. Thus, using discount method, the capital gains subject to CGT would again amount to $ 130,000 (Deutsch et. al., 2015). Part c) There has been a change in ownership structure of the property from an individual taxpayer to a company. Under the new structure, the taxable component of capital gains would undergo a change as discount method is not available to company structure (Nethercott, Richardson and Devos, 2016). Hence, under the company ownership, the propertys capital gains would be calculated by deploying indexation method and the answer would come out to be $ 224,600. 2. Issue ABC Ltd is the employer and extends a host of benefits to their employee Alan. The main issue is to ascertain the underlying FBT liability for the employer that arises on account of these benefits. Rule As per Section 58X, FBTAA, 1986, no fringe benefit tax liability arises for the employer if any mobile electronic device is given to the employee by the employer provided it is used only for professional purpose and not for personal purpose. With regards to payment of expense also, any expense that is solely of professional nature would not result in extension of fringe benefit. Besides, minor benefit exemption clause provides exemption of FBT on token benefits when the taxable value does not cross the threshold level of $ 300 (Wilmot, 2012). School fees Since the fees paid for children are a personal expense, hence payment of the same by the employer would amount to fringe benefit being given to employee (Deutsch et al., 2015). Taxable Value (School Fees Benefit) = Amount of fees borne by employer * Gross up factor The gross up factor would be chosen based on whether GST is applicable (Type 1 Good) or GST is not applicable (Type 2 Good). (Gilders et. al., 2015). FBT liability for employer (School Feed Benefit) = 0.49* Taxable Value (School Fees Benefit) Dinner Meal fringe benefit is availed by the employees if the employer arranges for the meal at any venue except the business premises. In order to calculate the liability on account of meals, the employer has a choice with regards to the underlying method that can be deployed. The choice of method essentially is driven by the following two factors (Hodgson, Mortimer Butler, 2016). Presence or absence of clients in the invitees list for meals. This is imperative since the company cannot claim tax deduction for the meal expenses on clients but the same is allowed for employees and their associates. Thus, in case clients are also invited, the focus of the employer is to limit the FBT liability. Total invitees count as it may happen that the individual expenditure could be lower than $ 300 in which case, no FBT liability arises for the employer. The following approaches may be deployed for computation of FBT liability arising on account of meal fringe benefit. Actual Method In this method, all the amount which is spent on meals is considered for calculation of FBT liability and hence this method is preferred when clients are not part of the guest list. This is because the employer is able to claim tax deduction with regards to meal expense on employees and their associates. (Nethercott, Richardson Devos, 2016). FBT burden on employer = 0.49* Meal expense *Gross up factor 50-50 Split Method In this method, as the name indicates, only half or 50% of the actual meal expenses contribute to the FBT liability calculation. With regards to clients since the expenses are not tax deductible, hence it makes sense to atleast reduce the FBT burden. It is noteworthy that deduction on expenses on employees is still available but only 50% of the spending can be deducted (Sadiq et. al., 2015). FBT burden on employer = 0.49* 0.5* Meal expense *Gross up factor Application As per the given information, it is apparent that Alan uses the mobile provided by the employer only for professional reasons, hence the payment of mobile bill and also the phone handset would be exempt from the aegis of the FBT in accordance with Section 58X. School fees Amount of school fees that was paid by the employer = $ 20,000 Since, school fee is GST exempt, hence the applicable gross up factor for FY2016 is 1.9608. FBT burden on employer (school fees) = 0.49 * 20000 * 1.9608= $19,215.84 Dinner The dinner has not been hosted in the business premises but rather at a Thai Restaurant and hence the expense would amount of meal fringe benefit being forwarded. In this case, 20 employees have been invited to the restaurant along with their associates and the total food bill including the GST amounted to $ 6,600. Assuming that all employees had company, hence the actual meal expense for employees = (50/100) * 6,600 = $ 3,300 Per person food expenditure = 3300/20 = $ 165 As the value of the meal expense on each employee is within the threshold value, hence the employer Alan is exempt from any FBT liability in the given case. Now the decrease in the employee count to five without alteration of the food bill implies that the minor benefit exemption would not be applicable under these circumstances. As the invitees excludes clients, hence, the actual method would be used in the given case, FBT burden on ABC (Meal Fringe Benefit)= 0.49 * 6600 *2.1463 = $ 6,941.13 The company can reduce its tax liability by claiming GST input credits on the food bill (Barkoczy, 2015). Now the clients are also invited to the dinner and therefore the appropriate method for estimation of FBT liability on meal fringe benefit would be the 50:50 split method. The actual calculation of liability regarding FBT is computed below. FBT burden on ABC (Meal Fringe Benefit)= 0.49* 0.5*6600 *2.1463 = $ 3,470.6 Conclusion From the above discussion, it may be fair to conclude that fringe benefit have been extended to Alan based on the meal and also on the payment of school fees, The FBT liability with regards to meal tends to be determined by the guest count and their respective composition particularly with regards to presence or absence of clients. References Barkoczy,S (2015).Foundation of Taxation Law 2015,North Ryde: CCH Publications, Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T (2015). Australian tax handbook, Pymont:Thomson Reuters Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T (2015). Understanding taxation law 2015, Sydney: LexisNexis/Butterworths. Hodgson, H, Mortimer, C Butler, J (2016), Tax Questions and Answers 2016, Sydney: Thomson Reuters, Nethercott, L, Richardson, G Devos, K (2016), Australian Taxation Study Manual 2016, Sydney: Oxford University Press Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A (2015),Principles of Taxation Law 2015,Pymont: Thomson Reuters, Wilmot, C (2012), FBT Compliance guide, North Ryde: CCH Australia Limited, Woellner, R (2014), Australian taxation law 2014, North Ryde: CCH Australia,

On The Sidewalk Bleeding free essay sample

On The Sidewalk Bleeding is a short story by Evan Hunter. This short story is about a young man called Andy who is part of a gang. To others a gang member is what Andy is known as, except from his girlfriend Laura. Andy gets into bother with a rival gang moments after leaving his home. This experience and situation Andy’s been left in has made him think about his true identity and his main focus’ in life. Symbolism in this short story is very effective to make it more interesting, personal identity is a main theme. Andy’s jacket clearly meant a lot to him as it had his name on his gang jacket which filled him with pride of being a Royal. â€Å"The boy’s name was Andy and the name was delicately scripted in the black thread on the front of the jacket. The name scripted over Andy’s heart on the jacket shows the importance of Andy’s role in the gang and how proud it makes him. We will write a custom essay sample on On the Sidewalk Bleeding or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It shows that he is truly devoted and loyal to the Royals. I think that Andy has completely forgotten his true identity and how others around him see him. I also don’t think he realizes how much trouble he has dragged himself into. Andy’s girlfriend Laura is the only person to know the true emotional and personal side of him. What Andy doesn’t realize is how the other people around him see him, they see him as a thug and a danger to the streets which makes them have no sympathy towards Andy and gangs. The particular setting Evan Hunter has used ties in perfect on the main characters situation. It sound’s horrid and miserable as Andy is sprawled along the sidewalk helpless and unaware of how serious the situation he is currently in. â€Å"He lay on the sidewalk with the March rain drilling his jacket and drilling his body and washing away the blood that poured from his open wound. † Helpless and unable to move whilst the night storm shower you sounds terrifying and gives a feeling of sympathy towards Andy and his situation. Only a few minutes ago he had a life, a girlfriend, friends and a street status. Now he is just left wounded and isolated. He wasn’t stabbed because of who he was; he was stabbed because of what he represented. This is why I feel sympathetic towards Andy. The irony is very strong in this short story as the author makes us have sympathy for Andy as he has many encounters with people and opportunities for help that completely backfires on him. â€Å"I got a good mind to call a cop. † â€Å"Andy nodded. Yes, he tried to say. Yes, call a cop. Please call one. The drunk character is unaware that Andy is in a great deal of pain and assumes that he is also intoxicated due to Andy stuck on the ground like a squashed chewing gum so he then threatens to call the police but then hesitates and insists he is helping Andy by not getting him into trouble when really Andy desperately wants help as he is coming to terms with the fact he is very wounded. The drunk then stumbles away leaving Andy feeling helpless and think about the situation he is in. This makes me feel sympathetic towards Andy due to his failed chance of getting help. Being in the Royals made Andy feel superior and as if he had power. Through the story we witness Andy go through his opinion on being a gang member and the lifestyle he lives. â€Å"Even in his pain, there had been some sort of pride in knowing he was a Royal. Now there was no pride at all. † Andy thinks long and hard about what life would be like without the gang involved and how he would have a life with his girlfriend, Laura. Knowing his time left was very rare and with very little energy left Andy realized the situation he is in is because of being a member of the Royals. If he didn’t wear the jacket that stated he was a gang member then Andy could already be with his girlfriend Laura, with full health and a life to live. With the last bit of strength in his body; Andy took off his jacket and flung it to the side, hoping he wouldn’t be identified as just a gang member when he was dead. The short story On The Sidewalk Bleeding by Evan Hunter is a heartbreaking story about a young man going through a tough moment in his life. It was strange that situation can happen anytime in my world. I thought it was very interesting seeing Andy’s opinion change on something that once meant life or death to him.