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Tuesday, August 25, 2020
Chinese Women Essays (2317 words) - Chinese Women, Gender Studies
Chinese Women China, situated in East Asia, is the third biggest nation by region and the biggest nation by populace on the planet. While China has one-fifth of the universes complete populace, and it additionally has perhaps the soonest human progress, going back to somewhere in the range of 5000 quite a while back. China is regularly recognized for its innovative advances and insight, be that as it may, in the mid twentieth century, Chinese society was a long way from great. The ladies in China, carried on with a moderate and troublesome life, limited by custom and acquiescence. Ladies needed to tie their feet during childbirth or face misfortune all through their whole lives. Footbinding was an excruciating process that permitted ladies to be thought of as lovely and a decent future spouse. In any case, their jobs in the public eye before long changed, with the attacking Communism. Ladies soon gotten a similar treatment and the regard Chinese men had due to Western thoughts and impact. Chinese ladies endured agony and anguish their whole lives. From the occasion a lady was conceived, she was viewed as nothing, she was unimportant.1 Sons were all that made a difference in light of the fact that the family name would live in them, while a little girl would be offered and take on the obligations for their parents in law. A lady earned little regard from her family. For instance, when a child brought into the world was conceived, the umbilical line was spared in a container. In any case, if a little girl was conceived, her umbilical rope was covered outside on the grounds that she left what's more, offered when coming to age and there was no compelling reason to spare the umbilical rope of a guest.2 They were for the most part uneducated and assumed out the job of a worker or slave. They did everything: they washed, weaved, and were required to serve our conjugal duties.3 In managing the difficulties that ladies confronted, one essential certainty becomes obvious a lady seldom had a free day without errands or issues. Unborn while inside the belly, a young lady really young looking the chance of being prematurely ended on the grounds that there was no time, or cash, to think about her.4 Each day she lived she had to finish such a large number of errands that she got wore out when the day was finished. Alongside essential necessities, for example, washing and eating a ladies served their families, prepared all the suppers, cleaned all by themselves, and afterward worked the sticky fields.5 It was almost unthinkable for ladies to leave the family and make something out of themselves since they had practically nothing training. They were required to leave when the young men were considering or requested to duplicate a few words out of a book, when the guide was free.6 Although they were given a few cash for staple goods and different supplies, ladies couldn't go through money uninhibitedly, without a keeps an eye on permission.7 furthermore, when their spouses brought home a mistress, a fancy woman or whore, there was no scene of enviously, unacceptance, or hostility. On the off chance that these sentiments were shown, the ladies were disgraced and this was a path for the male to demand for a divorce.8 Death, a period for discharge and freedom, was not such a time for ladies. There were two universes. The Shadow World was female, with a negative substance, and everything still and profound. The Light World was male, with a positive substance, with everything solid and high. Ladies despite everything suffered anguish while a man had only happiness.9 Constrained by custom and the family, a ladies went along to the standards of obedient devotion. They acknowledged that their lives and bodies were not their own, yet blessings from their parents.10 Women were not free or easygoing, however extremely shut and formal. Along these lines, ladies educated their folks where they were going, what they were doing, and required consent on significant life decisions.11 Simply, they were confined all around conceivable. In the event that ladies were oblivious that was their ethicalness; they were progressively faithful to their in-laws.12 In adolescence, the dad was in charge. They never entered the dads region except if asked and never left it without his assent. Young ladies talked when they were addressed, needed to foresee their dads wishes, and when chided, they expressed gratitude toward him for his corrections.13 Moreover, love was not a main factor, in marriage. The ladies were vowed to different families by their folks or aces, and couldn't object.14 The parents in law and spouse were in power after a ladies marry. Far off conduct and regard and love for the parents in law, were an absolute necessity. The relationship with the parents in law was increasingly significant than the one with the husband.15 Motherhood was the place the parents in law
Saturday, August 22, 2020
Aztec Civilization Essay -- essays research papers
The Aztec Indians made an extraordinary human progress in Central Mexico, arriving at its top in the 1500’s. Being late appearances to the zone, and in light of their solid neighboring countries, they had to live in the marshy western territories of the Lake Texcoco. Due to the marshy environmental factors, the Aztecs utilized mud to make smaller than usual islands in the bogs. These islands are called chinampas, or “floating gardens,'; and were utilized as cultivating lands. On these rich islands they developed corn, squash, vegetables, and blossoms. Being an agronomically dependant domain, the Aztec’s religion depended exceptionally on the powers of nature and venerated them as divine beings. The divine force of war, Huitzilopochtli, was the most significant god. They had numerous other significant divine beings, for example, Tlaloc, the lord of downpour, Quetzalcoatl, the divine force of wind and of learning, and Tenochtitlan, the sun god. The Aztecs put stock so as to pacify these and numerous different divine beings that they expected to perform human penances. The fundamental reason for the incomparable Aztec pyramids was, actually, human penances. They likewise accepted that there were “lucky'; and “unlucky'; days for submersion and to announce war on, which were chosen by a minister. Most workmanship and design in the Aztec human progress depended on their religion. There are numerous brilliantly hued wall paintings and compositions on dividers and on bark which delineate strict services, alongside enormous icons of divine beings. One of the most astounding and well known of the...
Tuesday, August 11, 2020
When Depression and Anxiety Occur Together
When Depression and Anxiety Occur Together Panic Disorder Related Conditions Print When Depression and Anxiety Occur Together By Sheryl Ankrom linkedin Sheryl Ankrom is a clinical professional counselor and nationally certified clinical mental health counselor specializing in anxiety disorders. Learn about our editorial policy Sheryl Ankrom Updated on January 19, 2020 Depression Overview Types Symptoms Causes & Risk Factors Diagnosis Treatment Coping ADA & Your Rights Depression in Kids Gary John Norman / Getty Images It is possible to have both depression and anxiety at the same time. Many people with anxiety go through bouts of occasional depression. Depression and Anxiety Symptoms of depression and anxiety often co-occur in certain disorders. In fact, according to the National Institute of Mental Health,?? major depression often accompanies panic disorder and other anxiety disorders. While depression and anxiety have distinct clinical features, there is some overlap of symptoms. For example, in both depression and anxiety, irritability, decreased concentration and impaired sleep are common. It is not uncommon to experience occasional and brief periods of feeling down and anxious. These episodes are not usually a cause for concern, and once passed, you are able to resume life as usual. If you suffer from depression and anxiety and your symptoms are present for more than two weeks, frequently recur, or are interfering with how you live your life, itâs time to get help. Depression Weâve all felt âsadâ or âblueâ at one time or another. Rare bouts of depression?? that last only a few days are usually not a problem for most people. But, clinical depressionâ"the type that people seek help forâ"is a different story. The DSM 5?? uses the term âmajor depressive disorderâ to classify and diagnose clinical depression. Major depressive episodes are the hallmark features of this type of depression. These episodes are characterized by extreme symptoms that interfere with daily functioning. Clinical depression, or a major depressive episode, can include any of the following symptoms??: feeling sad most of the timefeeling tired or having low energy most of the dayloss of interest in activities once enjoyedchanges in appetite, weight loss or weight gaintrouble concentratingdifficulty sleepingfeeling worthlessfeeling helpless or hopelessunexplained headaches, stomach problems or muscular/skeletal painthoughts of death or suicide Clinical Depression: Symptoms, Causes, and Treatment Anxiety Anxiety is a normal human experience. In fact, it is considered a beneficial response in certain situations. For example, dangerous situations trigger anxiety in the form of a fight-or-flight stress response that is necessary for our survival. Or, sometimes anxiety gives us the necessary push we need to get things done. While itâs pretty clear that anxiety is normal and even beneficial, for some people it becomes a problem. And, when anxiety becomes a problem, the effects can be physical, emotional and behavioral. Your symptoms may lead to an anxiety disorder if they are??: severe or last a long timeout of proportion to the situation at handcausing extreme behaviors (i.e., avoidance) to reduce the anxiety It should also be noted that anxiety can be a central aspect of depression, causing an anxious or agitated depression. Tips for Coping and Living Well With Anxiety Treatment Symptoms of depression and anxiety are treatable. Studies?? show that medications and/or psychotherapy (talk therapy) are effective for most individuals. As the name implies, antidepressants are used for the treatment of depression. It is now clear that in addition to improving oneâs mood, antidepressants also have an anti-anxiety effect. Antidepressants are believed to affect certain (chemical messengers) in the brain, resulting ?in a better mood and less anxiety. Today, antidepressants are the usual choice of medication intervention for major depressive disorders and anxiety disorders. Cognitive-behavioral therapy (CBT) is one form of psychotherapy that has been shown to be successful in treating depression and anxiety disorders. CBT combines the fundamental concepts of behavioral therapy and cognitive therapy. The term âcognitiveâ refers to our thought process and reflects what we think, believe and perceive. Put together, CBT?? focuses on our behaviors and thoughts and how they are contributing to our current symptoms and difficulties. Find Relief in an Online Anxiety Support Group
Saturday, May 23, 2020
Book Review for No Matter How Loud I Shout, by Edward...
Book Review Humes, E. (1996). No matter how loud I shout: A year in the life of juvenile court. New York, NY: Simon amp; Schuster Paperbacks. Edward Humes is a Pulitzer Prize-winning journalist, non-fiction, and true crime writer. Of his twelve books, five involve the criminal justice system. In this work, Humes takes on the sizeable task of examining the complicated juvenile justice system, chronicling the stories of several juvenile offenders and juvenile justice officials, and how they navigate the confusing and often arbitrary laws of the California juvenile justice system. Humes delivers an informative, eye-opening, and often dispiriting account of what goes on in the halls of Americaââ¬â¢s juvenile courts and correctionalâ⬠¦show more contentâ⬠¦This legal loophole is based on the theory that if he had not participated in the robbery, his partner wouldnââ¬â¢t have been shot. Because Geri is over sixteen, his transfer to adult court is certain, where he will face a harsh prison sentence. These cases are just two of many sad and unfair stories featured in this work. Other than the juveniles themselves, th e reader will also meet several juvenile court officials. Humes introduces his audience to a frustrated and burnt out juvenile court prosecutor, an intimidating, reform-minded judge who shows his distaste for transferring youths to adult court by simply refusing to do it, even when it is required by law, and a patient juvenile probation officer who manages to find small successes within a job that can sometimes seem futile at best. The overall sense that the reader gets from this book is that growing caseloads, inadequate facilities, and arbitrary ââ¬Å"get-toughâ⬠laws are rendering the juvenile justice system in California and elsewhere in America ultimately ineffective. Redeemable kids are sent to adult prisons to ââ¬Å"criminal collegeâ⬠to become more hardened and violent instead of being rehabilitated. Extremely violent kids are kept within the juvenile system to be released at twenty-five, based solely on whether they are over or under the age of sixteen. Abandoned or neglected kids are sent to languish within a broken foster care system, to be raised in group homes with deplorableShow MoreRelatedStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words à |à 1573 Pagesclaimed as trademarks. Where those designations appear in this book, and the publisher was aware of a trademark claim, the designations have been printed in initia l caps or all caps. Library of Congress Cataloging-in-Publication Data Robbins, Stephen P. Organizational behavior / Stephen P. Robbins, Timothy A. Judge. ââ¬â 15th ed. p. cm. Includes indexes. ISBN-13: 978-0-13-283487-2 ISBN-10: 0-13-283487-1 1. Organizational behavior. I. Judge, Tim. II. Title. HD58.7.R62 2012 658.3ââ¬âdc23 2011038674
Tuesday, May 12, 2020
Understanding Basic Spanish Punctuation
Spanish punctuation is so much like Englishs that some textbooks and reference books dont even discuss it. But there are a few significant differences. Learn all the Spanish punctuation marks and their names. The marks whose uses are significantly different than those of English are explained below. Punctuation Used in Spanish . : punto, punto final (period), : coma (comma): : dos puntos (colon); : punto y coma (semicolon)ââ¬â : raya (dash)- : guià ³n (hyphen)à « à » : comillas (quotation marks) : comillas (quotation marks) : comillas simples (single quotation marks)à ¿ ? : principio y fin de interrogacià ³n (question marks)à ¡ ! : principio y fin de exclamacià ³n o admiracià ³n (exclamation points)( ) : parà ©ntesis (parenthesis)[ ] : corchetes, parà ©nteses cuadrados (brackets){ } : corchetes (braces, curly brackets)* : asterisco (asterisk)... : puntos suspensivos (ellipsis) Question Marks In Spanish, question marks are used at the beginning and the end of a question. If a sentence contains more than a question, the question marks frame the question when the question part comes at the end of the sentence. Si no te gusta la comida, à ¿por quà © la comes?If you dont like the food, why are you eating it? Only the last four words form the question, and thus the inverted question mark, comes near the middle of the sentence. à ¿Por quà © la comes si no te gusta la comida?Why are you eating the food if you dont like it? Since the question part of the sentence comes at the beginning, the entire sentence is surrounded by question marks. Katarina, à ¿quà © haces hoy?Katarina, what are you doing today? Exclamation Point Exclamation points are used in the same way as question marks are except to indicate exclamations instead of questions. Exclamation marks are also sometimes used for direct commands. If a sentence contains a question and an exclamation, it is okay to use one of the marks at the beginning of the sentence and the other at the end. Vi la pelà cula la noche pasada. à ¡Quà © susto!I saw the movie last night. What a fright!à ¡Quà © là ¡stima, està ¡s bien?What a pity, are you all right? It is acceptable in Spanish to use up to three consecutive exclamation points to show emphasis. à ¡Ã ¡Ã ¡No lo creo!!! I dont believe it! Period In regular text, the period is used essentially the same as in English, coming at the end of sentences and most abbreviations. However, in Spanish numerals, a comma is often used instead of a period and vice versa. In U.S. and Mexican Spanish, however, the same pattern as English is often followed. Ganà ³ $16.416,87à el aà ±o pasado.She earned $16,416.87 last year. This punctuation would be used in Spain and most of Latin America. Ganà ³ $16,416.87à el aà ±o pasado.She earnedà $16,416.87à last year. This punctuation would be used primarily in Mexico, the U.S., and Puerto Rico. Comma The comma usually is used the same as in English, being used to indicate a break in thought or to set off clauses or words. One difference is that in lists, there is no comma between the next-to-last item and the y, whereas in English some writers use a comma before the and. This use in English is sometimes called the serial comma or the Oxford comma. Comprà © una camisa, dos zapatos y tres libros.I bought a shirt, two shoes, and three books.Vine, vi y vencà .I came, I saw, I conquered. Dash The dash is used most frequently in Spanish to indicate a change in speakers during a dialogue, thus replacing quotation marks. In English, it is customary to separate each speakers remarks into a separate paragraph, but that typically isnt done in Spanish. ââ¬â à ¿Cà ³mo està ¡s? ââ¬â Muy bien à ¿y tà º? ââ¬â Muy bien tambià ©n.How are you?Im fine. And you?Im fine too. Dashes can also be used to set off material from the rest of the text, much as they are in English. Si quieres una taza de cafà © ââ¬â es muy cara ââ¬â puedes comprarla aquà .If you want a cup of coffee ââ¬â its very expensive ââ¬â you can buy it here. Angled Quotation Marks The angled quotation marks and the English-style quotation marks are equivalent. The choice is primarily a matter of regional custom or the capabilities of the typesetting system. The angled quotation marks are more common in Spain than in Latin America, perhaps because they are used in some other Romance languages (such as French). The main difference between the English and Spanish uses of quotation marks is that sentence punctuation in Spanish goes outside the quote marks, while in American English the punctuation is on the inside. Quiero leer Romeo y Julieta. I want to read Romeo and Juliet. Quiero leer à «Romeo y Julietaà ». I want to read Romeo and Juliet.
Wednesday, May 6, 2020
Surah Fatiha Free Essays
Surah Fatiha is the first surah of the quran. This surah is also calledâ⬠The Mother of the Quranâ⬠. Surah Fatiha is considered as a summarized surah of the Quran. We will write a custom essay sample on Surah Fatiha or any similar topic only for you Order Now We recite Surah Fatiha 17times a day in our 5 time prayers.â⬠When the Prophet Muhammad ? said to a companion that he would teach him the greatest chapter in the Quran, he recited Surah Al Fatihahâ⬠The Prophet Muhammad ? said that ââ¬Å"Whoever does not recite Surah Al Fatihah in his prayer, his prayer is invalidâ⬠. This Surah is a condition for the effectiveness of the prayer. It is the Makki Surah of the Holy Quran, which means that it was revealed on the Prophet Muhammad(PBUH) while He was in Makkah. It was initially the 5th chapter to be disclosed but after Furqan e Hameed was assembled together, it was put at the beginning.Surah Al-Fatiha itself means ââ¬Å"The Openingâ⬠as this chapter comes right at the start of the Holy Book. Moreover, it also serves as the starting of Salah. It also has the honor of being the very first Surah that is made known completely. Although it consists of 7 Ayats only, but it still explains the Veneration of the Almighty in a very comprehensive fashion and also is a great means of supplication of asking Allah for keeping one on the right path.Virtues of Surah FatihaThere are many virtues associated with this Surah. Hazrat Abu Saeed al-Khudri narrates: ââ¬Å"While on a journey we halted at a place. A girl came to us and said: ââ¬Å"The chief of this tribe has been stung by a scorpion and our men are not present, is there anybody amongst you who can recite something upon him to treat him?â⬠Then, one of our men went along with her although we did not think that he knew any such treatment. However, our friend went to the chief and recited something upon him and the chief was cured. Thereupon, the chief gave him thirty sheep and gave us all milk to drink. When he returned, we asked our friend: ââ¬Å"Did you know anything to recite upon him to cure him?â⬠He said: ââ¬Å"No, I only recited Umm al-Kitab (i.e. Surah al-Fatiha) upon him.â⬠We said that do not do anything until we reach Madinah and ask the Prophet regarding this (practice and rewardwhether the sheep were lawful or not for us). Upon reaching Madinah, we narrated this to the Prophet (PBUH), whereupon he remarked: ââ¬Å"How did he come to know that Al-Fatiha can be used as a cure? (PBUH) Distribute your reward amongst yourselves and a lot a share for me as wellâ⬠.â⬠(Sahih Bukhari)Theme of Surah FatihaThe essence of the Quran is Surah Fatiha. Surah fatiha is paired surah. It can be recited alone but you cannot start reciting other surah before Surah Fatiha, we must have to recite Surah Fatiha and then the other Surah of the Quran. Prophet Muhammad(PBUH) saidâ⬠The greatest i can recite is Surah Fatiha. This surah has a mind boogling tafseer and its impact on human life is great. This is the only surah on which Allah Himself commented, there is no other surah than this on which Alllah commented. Surah Fatiha starts with the praise of Allah and ends with a dua that Allah guide us the path on which your mercy is bestowed not the opposite of this. Brief Tafseer of Surah Fatiha1)In the Name of Allah The first ayah of Surah Fatiha is: In the name of Allah, the Beneficent, the Most Merciful. (Al-Fatiha: This phrase is known as the bismillah. It is good to recite it before doing any action.Surah Fatiha is the surah which makes every muslim wheather he is Aalim(Scholar), or Jahil, man or woman to accept that they dont to how to live life.If you accept that you know nothing than Surah Fatiha is the guidance surah, which shows how to live a perfect life, which path to follow and who to obey. All Praise is due to Allah The second ayah is: All praise be to Allah, the Lord of all the worlds. (Al-Fatiha: 2) The Meaning of Hamd and the Difference between Hamd and Shukr Hamd means praise and also thankfulness. The scholars differed as to the relation between the words hamd and shukr. Some said that they both have the same meaning. So, the meaning of hamd, in their view, is the same as shukr (thankfulness, gratitude). Hamd is something which must be done with love and reverence, but shukr does not need this. Shukr is done in response to a favour which is done to a person but hamd is done simply because the one being praised and thanked is worthy of that. ââ¬Å"Whatever is created in between land and sky is created for a mean but non-muslim dont understand and deny the existence of Allah. If we ponder in the universe we see the huge and perfectly creation of everything so we came to conclusion that who created perfect design of a universe must be a perfect creator and surely these people are the best who know their God. The word Rab which means master of the master in terms of having full knowledge of each and everything. The Beneficent, The Most Merciful The third ayah is: The Beneficent, The Most Merciful. (Al-Fatih: 3) We see that these two words are already mentioned above and now they are mentioned again. The previous ayah mentioned that Allah is the Rab of the mankind. So again in this ayah it says the Ar-rehman and Raheem which means Allah being the Rab of the Mankind is all part of mercy for us, Allah is one who loves humans 70times more than a motherââ¬â¢s love. Master of the Day of Reward The fourth ayah is: The Only Owner of the Day of Recompense. (Al-Fatiha: 4) Malik which means king, the dominion of a person. In this ayah we clearly see that Allah is the lord of the mankind. At the day of judgement when all mankind will be gathered and each person will be either rewarded or punished on their deeds. We see that Allah is the one who will have absolute power on the day of judgment and no other creation will hold such power to resist the enforcement of punishments that He decrees or to prevent anyone from receiving the rewards that He decides to confer. You (Alone) We Worship The fifth ayah is: You (alone) we worship and You (alone) we ask for help. (Al-Fatiha: 5) This is the middle of the surah and the shift of the surah. At this point there is a great shift in the surah. In previous 3 ayah we already praised Allah. Allah says this ayah is now between Me and my worshipper, I will give my worshipper whatever he/she asks for. ââ¬Å"We worshipâ⬠means we obey. Worship is obedience and self-abasement. It means to humble yourself before Allah (SWT) and to submit to His Will. Outwardly it is self-abasement, but in reality, it is glory and beautification. The ayah affirms the Lordship of Allah and affirms that worship is due to Him. ââ¬Å"Iyyaaka nastaââ¬â¢eenâ⬠means we seek help, support and success. Usually, in most sentences the verb comes first and then the object; but in this ayah the object of the verb is mentioned first and then the verb. So why is this? It is in order to attach importance to it, to Allah (SWT). It also refers the status of the slave and his worship which is lower so it will come after mentioning the Lord, Allah (SWT). Guide us on the Straight Path The sixth ayah is: Guide us on the Straight Path. (Al-Fatiha: 6) In previous ayah as Allah mentioned that whatever my worshipper will ask I will give him. So whats better than to ask Allah to guide us the straigth path, guide us the path which will benefit us in this world and in the hereafter. For example in normal life when we visit some new often we often need someone to guide us to the destination so we ask someone and he illustrates us the directions. But in this ayah we ask Allah to hold our hands and guide us the path like hold our hands and take us the right place we are looking for. The word seerat means road or a path. But whats the difference between seerat and tareeq or sabeel? Seerat is a road on which we go and get our goals, it is the shortest road with great space for everyone to join. The word Mustaqeem also means straight path, which emphasis the straightness of the path. It means to remain firm and stand without tilting. We should avoid to fall and follow the wrong path. The Path of Thoseâ⬠¦ The seventh and final ayah is: The path of those you have blessed, not of those with anger on them, nor of those who are astray. (Al-Fatiha: 7) As it is mentioned in the previous ayah that guide us the straight path, so there must be a choice of a path which we want Allah to guide us, which path is that? It is the path on which Allah has granted his blessed but not his anger. Whosoever obeys Allah, and the Messenger, they are with those whom Allah has favored, the Prophets, the sincere, the martyrs and the righteous, and these are the best company. (Al-Nisaââ¬â¢: 69)So, the favored and blessed people are the Prophets, the righteous, the martyrs and the pious. And who are the people with anger on them and those who are astray? This is explained by the Prophet. ââ¬ËAdi ibn Hatim (RA) asked him about those with anger on them and he replied that it refers to the Jews. He then asked him about those who are astray and he replied that it refers to the Christians. This is reported by al-Tirmidhi and is authentic How to cite Surah Fatiha, Papers
Saturday, May 2, 2020
Relative Sections and Legislations â⬠Free Samples to Students
Question: Discuss about the Relative Sections and Legislations. Answer: Introduction: The current study is based on the determination of the taxable income of Jordan and Cameron. The study will take into the considerations the amount of tax payable by Jordan and Cameron from their respective transactions. The study will additionally lay down the assumptions for considering and omitting the expenditure at the time of computing the tax liability. Computation of Taxable Income of Jordan Particulars Amount ($) Amount ($) Assessable Income Gross Salary 180000 Add: PayG 58000 238000 Australian Sourced Rental Income (Jordan Share) Rental Income from Holiday House (Jordan Share) 2000 Investment property Rental Income (Jordan Share) 11000 Australian Sourced Interest Income Bank Account (Jordan Share) 1000 Superannuation Jordan 80000 Total Assessable Income 332000 Allowable Deductions Interest paid on mortgage home 12000 Interest paid on investment property 23333 Interest paid on holiday house 13333 Work Related Expenditure 2200 Expenses on holiday homes 6250 Tax Agent Fees 900 Expenses on investment property 7500 Total Allowable Deductions 65517 Total Taxable Income 266483 Tax on Taxable Income 93149 Add: Medicare Levy 5330 Less: PayG 58000 Add: Taxable Value of Fringe Benefit Car 4000 Less: Rebate on Private Medicare Insurance 714.44 (4000*17.861%) Less: 15% Tax Offset on Superannuation Benefit 12000 (80000*15%) Total Tax Payable 31764 Computation of Taxable Income of Cameron Computation of Taxable Income of Cameron Particulars Amount ($) Amount ($) Assessable Income Gross Salary 120000 Add: PayG 35000 155000 Australian Sourced Rental Income Rental Income from Holiday House (Cameron Share) 2000 Investment property Rental Income (Cameron Share) 11000 Australian Sourced Interest Income Bank Account (Cameron Share) 1000 Australian Source Dividend Income Fully Franked Dividends 14000 Gross Up Franking Credits 6000 Superannuation Cameron 60000 Total Assessable Income 229000 Allowable Deductions Bank Loan on Share Portfolio 3500 Work Related Expenditure 1000 Donations 500 Tax Agent Fees 700 Total Allowable Deductions 5700 Total Taxable Income 223300 Tax on Taxable Income 73717 Add: Medicare Levy 4466 Less: PayG 35000 (4000*17.861%) Less: 15% Tax Offset on Superannuation Benefit 9000 (80000*15%) Total Tax Payable 34183 In computing the taxable income of Jordan and Cameron the amount that has been received by them for Superannuation will be initially included in their respective taxable income. However, Jordan and Cameron are entitled to a 15% of the tax offset on the taxable component of the super income stream payment received by them. According to the Australian taxation office travelling to and from home is regarded as the private expenditure and an individual taxpayer are not allowed to claim allowable deductions. As held in the case of Lunney v FC of T (1958) an expenditure should possess the essential character of outgoing incurred in producing the assessable income (Coleman and Sadiq 2013). In the present context a deduction will be denied in respect of subsection 51 (1) traveling from and to home incurred by Cameron and Jordan are not allowed for deductions since they represent the nature of private expenditure. As held in the taxation ruling of TD 92/154 a deduction is not generally allowable for child care expenditure even though it is prerequisite for an employee to derive and make payment so that one can go and earn income. As held in the case of Lodge v. FC of T (1972) an individual is not allowed to claim deductions on child care expenses since it is neither relevant or incidental in gaining assessable income (Kenny 2013). The expenditure incurred on child care will not be allowed as allowable deductions for both Cameron and Jordan since no form of private expenditure is allowed for deductions. The personal living cost of $18000 are disallowed from being considered as the allowable deductions for both Cameron and Jordan. Expenses related to holiday home of $15,000 has been only deducted up the extent the holiday home was rented out. The holiday home was rented out for a period of 5 months and a deduction for five months have been claimed which stands $13333. Expenses on investment property is also rented out for only 10 months and as result of this the expenditure incurred has been apportioned for a period of 10 months only with an approximate value of $23333. The capital loss bought forward by Cameron of $7,000 cannot be allowed for offset since Cameron did not reported any Capital gains. Hence, such losses can be offset only against capital gains. According to the Australian Taxation Office credit card, expenditure can be claimed as allowable deductions only for paying the business tax liability (Krever 2013). In the present context, the credit card expenditure will not be allowed as allowable deductions since the expenditure was not used for business purpose and deductions are not allowed for this purpose. The above stated discussion effectively lay down that the net amount of tax payable by both Jordan and Cameron respectively. Additionally, relative sections and legislations have been considered in arriving at net tax payable by them. The present issue is concerned with the determination of the tax assessment of the assessable income of the minors under the age of 18 that are not engaged in the full time employment. The income tax ruling of IT 2489 is applicable to the unmarried children that are under the age of 18 and are engaged in the full time employment are liable to pay tax for their income. Division 6AA of the part III of the ITAA 1997 defines that an individual at the age of 18 years might be taxed at the rate higher than the adult (Morgan, Mortimer and Pinto 2013). As evident from the current case study it can be defined that Jordan employed his younger daughter Cate to carry out the administrative work for him as the personal assistant. As defined under the Division 6AA all the types of assessable income are eligible for tax unless the income of the minor falls inside the purview of the excepted assessable income under the subsection 102AE (2) (Woellner 2013). Additionally, the extent to which the minor had effective conduct and control and effectively participated in the functions of the taxpayers business or employment. As understood from the current context the receipt of employment income in the hands of Cate would ultimately help in reducing the tax liability of Jordan but may attract a liability to tax for Cate (Woellner et al. 2014). It is assumed that Cate is under the age of 18 and under the division 6AA Cate will be liable for tax for the amount of income received from her part time employment. Computation of Tax Liability for Cate Particulars Amount ($) Amount ($) Assessable Income 20800 Tax on Taxable Income 494 Low Income Tax Offset 445 Total Tax Payable 49 Conclusion: The above stated discussion can be concluded by stating that the income received from the part time employment will be regarded as taxable income for Cate which will attract tax liability. Reference List: Coleman, C. and Sadiq, K. (n.d.).2013 Principles of taxation law. Kenny, P. (2013).Australian tax 2013. Chatswood, N.S.W.: LexisNexis Butterworths. Krever, R. (2013).Australian taxation law cases 2013. Pyrmont, N.S.W.: Thomson Reuters. Morgan, A., Mortimer, C. and Pinto, D. 2013.A practical introduction to Australian taxation law. North Ryde [N.S.W.]: CCH Australia. Woellner, R. (2013).Australian taxation law 2012. North Ryde [N.S.W.]: CCH Australia. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D. 2014 Australian taxation law.
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