Six Hours Of Television Essay Example For Students

Biography of Chandragupta Maurya, Indian Emperor

Life story of Chandragupta Maurya, Indian Emperor Chandragupta Maurya (c. 340â€c. 297 BCE) was an Indian ruler who established the Maurya Empire, which quickly extended across quite a bit of India into current Pakistan. Maurya battled with Alexander the Great, who attacked the Indian realm in 326 BCE, and kept the Macedonian ruler from overcoming the most distant side of the Ganges. Maurya proceeded to join practically all of what is presently India and annihilation Alexanders replacements. Quick Facts: Chandragupta Maurya Known For: Maurya joined old India under the Maurya Empire in 322 BCE.Born: c. 340 BCEDied: 297 BCE in Shravanabelagola, Maurya EmpireSpouse: DurdharaChildren: Bindusara Early Life Chandragupta Maurya was apparently conceived in Patna (in the cutting edge Bihar territory of India) at some point around 340 BCE. Researchers are questionable of certain insights concerning his life. For instance, a few writings guarantee that both of Chandragupta’s guardians were of the Kshatriya (warrior or sovereign) standing, while others express that his dad was a lord and his mom a house cleaner from the modest Shudra (worker) rank. It appears to be likely that Maurys father was Prince Sarvarthasiddhi of the Nanda Kingdom. Chandragupta’s grandson, Ashoka the Great, later guaranteed a blood relationship to Siddhartha Gautama, the Buddha, however this case is unverified. We know practically nothing about Chandragupta Maurya’s adolescence and youth before he took on the Nanda Empire, which underpins the theory that he was of humble cause no records about him exist until he established the Maurya Empire. Maurya Empire Chandragupta was fearless and alluring a conceived pioneer. The youngster went to the consideration of a celebrated Brahmin researcher, Chanakya, who stored up resentment toward the Nanda. Chanakya started to prep Chandragupta to overcome and administer in the spot of the Nanda head by showing him strategies through various Hindu sutras and helping him raise a military. Chandragupta aligned himself to the lord of a mountain realm maybe the equivalent Puru who had been crushed yet saved by Alexander-and set out to vanquish the Nanda. At first, the upstart’s armed force was rebuked, yet after a long arrangement of fights Chandragupta’s powers laid attack to the Nanda capital at Pataliputra. In 321 BCE the capital fell, and 20-year-old Chandragupta Maurya began his own realm. It was named the Maurya Empire. Chandragupta’s new realm extended based on what is presently Afghanistanâ in the west to Myanmar (Burma) in the east, and from Jammu and Kashmir in the north to the Deccan Plateau in the south. Chanakya filled in as what might be compared to a PM in the youngster government. At the point when Alexander the Great kicked the bucket in 323 BCE, his officers split his realm into satrapiesâ so that every one of them would have a region to run, yet by around 316, Chandragupta Maurya had the option to crush and join the entirety of the satrapies in the mountains of Central Asia, stretching out his domain to the edge of what is currently Iran, Tajikistan, and Kyrgyzstan. A few sources charge that Chandragupta Maurya may have organized the death of two of the Macedonian satraps: Philip, child of Machatas, and Nicanor of Parthia. Assuming this is the case, it was a gifted demonstration in any event, for Chandragupta-Philip was killed in 326â when the future leader of the Maurya Empire was as yet a mysterious young person. Clashes With Southern India and Persia In 305 BCE, Chandragupta chose to grow his domain into eastern Persia. At that point, Persia was managed by Seleucus I Nicator, organizer of the Seleucid Empire, and a previous general under Alexander. Chandragupta held onto an enormous zone in eastern Persia. As a feature of the harmony arrangement that finished this war, Chandragupta oversaw that land just as the hand of one of Seleucus’s little girls in marriage. In return, Seleucus got 500 war elephants, which he set out to really utilize at the Battle of Ipsus in 301. With as much region as possible easily rule toward the north and west, Chandragupta Maurya next directed his concentration toward the south. With a multitude of 400,000 (as indicated by Strabo) or 600,000 (as per Pliny the Elder), Chandragupta vanquished the entirety of the Indian subcontinent aside from Kalinga (presently Odisha) on the east coast and the Tamil realm at the southern tip of the landmass. Before the finish of his rule, Chandragupta Maurya had bound together practically the entirety of the Indian subcontinent. His grandson Ashoka would proceed to add Kalinga and the Tamils to the domain. Family Life The just one of Chandragupta’s sovereigns or consorts for whom we have a name is Durdhara, the mother of his first child Bindusara. Nonetheless, it is accepted that Chandragupta had a lot more consorts. As indicated by legend, Prime Minister Chanakya was worried that Chandragupta may be harmed by his foes, and thereforeâ started bringing modest quantities of toxin into the emperor’s food so as to develop a resistance. Chandragupta was uninformed of this arrangement and imparted a portion of his food to his significant other Durdhara when she was pregnant with their first child. Durdhara kicked the bucket, however Chanakya hurried in and played out a crisis activity to evacuate the full-term child. The newborn child Bindusara endure, yet a touch of his mother’s harmed blood contacted his brow, leaving a blue bindu-the detect that propelled his name. Little is thought about Chandragupta’s different spouses and youngsters. Chandraguptas child Bindusara is likely recollected more as a result of his child than for his own rule. He was the dad of one of India’s most noteworthy rulers, Ashoka the Great. Demise At the point when he was in his 50s, Chandragupta got interested with Jainism, an amazingly plain conviction framework. His master was the Jain holy person Bhadrabahu. In 298 BCE, the sovereign revoked his standard, giving over capacity to his child Bindusara. He thenâ traveled south to a cavern at Shravanabelogola, presently in Karnataka. There, Chandragupta thought without eating or drinking for five weeks until he kicked the bucket of starvation in a training known as sallekhana or santhara. Inheritance The line that Chandragupta established would manage over India and the southern piece of Central Asia until 185 BCE. Chandraguptas grandson Ashoka would emulate his example in a few different ways overcoming an area as a youngster and afterward getting sincerely strict as he matured. Truth be told, Ashokas reign in India might be the most flawless articulation of Buddhism in any legislature ever. Today, Chandragupta is recognized as the unifier of India, similar to Qin Shihuangdi in China, however far less murderous. Notwithstanding a lack of records, Chandragupta’s biography has enlivened books, motion pictures, for example, 1958s â€Å"Samrat Chandragupt,† and even a 2011 Hindi-language TV arrangement. Sources Goyal, S. R. Chandragupta Maurya. Kusumanjali Prakashan, 1987.Singh, Vasundhra. Maurya Empire. Rudra Publishers Distributors, 2017.

25 Nonfiction Suggestions for Your Book Club

25 Nonfiction Suggestions for Your Book Club There are few things in life as intense as picking the next book for your book club. Maybe you’ve thought of suggesting a nonfiction book, but that seems risky. What if it’s too dense? What if people get bored? Don’t worry. We’re here to help you pick a nonfiction book that your book club will love! There are tons of benefits to reading nonfiction in your book club. For starters, it’s a great way to remove some of the intimidation that many people feel when approaching nonfiction. Having your book club pals around to wade through the difficult or confusing parts can help spark conversation and open new dimensions to a book.   There’s a group of readers around you who come from assorted backgrounds and have lived different life experiencesâ€"take advantage of that! You’ll get to learn about a new topic from various perspectives, while also getting to know your book club pals on a deeper level. So, if you feel like its time to add some nonfiction to your book club lineup, here are some nonfiction suggestions for your book club! Blurbs are taken from Goodreads.   Current Events We Gon’ Be Alright by Jeff Chang: Provocative and powerful essays in which Chang takes an incisive and wide-ranging look at the recent tragedies and widespread protests that have shaken the country. United States of Jihad by Peter Bergen: In the wake of the attacks at Fort Hood, the Boston Marathon, and in Paris, here is a riveting, panoramic look at homegrown Islamist terrorism, from 9/11 to the present. White Rage by Carol Anderson:  From the Civil War to our combustible present, acclaimed historian Carol Anderson reframes our continuing conversation about race, chronicling the powerful forces opposed to black progress in America. Strangers in their Own Land by  Arlie Hochschild:  Hochschild draws on her expert knowledge of the sociology of emotion to help us understand what it feels like to live in red America. Along the way she finds answers to one of the crucial questions of contemporary American politics: why do the people who would seem to benefit most from liberal government intervention abhor the very idea? Hillbilly Elegy by J.D. Vance: A poignant account of growing up in a poor Appalachian town, that offers a broader, probing look at the struggles of America’s white working class Activism Rest in Power by Sybrina Fulton and Tracy Martin:  Trayvon Martin s parents take readers beyond the news cycle with an account only they could give: the intimate story of a tragically foreshortened life and the rise of a movement. Freedom is a Constant Struggle by Angela Y. Davis:  In these newly collected essays, interviews, and speeches, world-renowned activist and scholar Angela Y. Davis illuminates the connections between struggles against state violence and oppression throughout history and around the world. Just Mercy by Bryan Stevenson:  A powerful true story about the potential for mercy to redeem us, and a clarion call to fix our broken system of justiceâ€"from one of the most brilliant and influential lawyers of our time. Bad Feminist by Roxane Gay:  In these funny and insightful essays, Gay takes us through the journey of her evolution as a woman of color while also taking readers on a ride through culture of the last few years and commenting on the state of feminism today. I Am Malala by Malala Yousafzai:  When the Taliban took control of the Swat Valley in Pakistan, one girl spoke out. Malala Yousafzai refused to be silenced and fought for her right to an education. Biographies/Memoirs Hunger by Roxane Gay:  With the bracing candor, vulnerability, and power that has made her one of the most admired writers of her generation, Roxane explores what it means to learn to take care of yourself: how to feed your hungers for delicious and satisfying food, a smaller and safer body, and a body that can love and be lovedâ€"in a time when the bigger you are, the smaller your world becomes. Born a Crime by Trevor Noah:  The compelling, inspiring, and comically sublime story of one mans coming-of-age, set during the twilight of apartheid and the tumultuous days of freedom that followed.   Brain on Fire by Susannah Cahalan:  In a swift and breathtaking narrative, Cahalan tells the astonishing true story of her descent into madness, her family’s inspiring faith in her, and the lifesaving diagnosis that nearly didn’t happen.   Lab Girl by Hope Jahren:  Lab Girl  is a book about work, love, and the mountains that can be moved when those two things come together. It is told through Jahren’s stories: about her childhood in rural Minnesota with an uncompromising mother and a father who encouraged hours of play in his classroom’s labs; about how she found a sanctuary in science, and learned to perform lab work done “with both the heart and the hands; and about the inevitable disappointments, but also the triumphs and exhilarating discoveries, of scientific work. In Order to Live by Yeonmi Park:  Human rights activist Park, who fled North Korea with her mother in 2007 at age 13 and eventually made it to South Korea two years later after a harrowing ordeal, recognized that in order to be completely free, she had to confront the truth of her past. Shared Interests Eating Animals by Jonathan Safran Foer:  Brilliantly synthesizing philosophy, literature, science, memoir and his own detective work, Eating Animals explores the many fictions we use to justify our eating habitsâ€"from folklore to pop culture to family traditions and national mythâ€"and how such tales can lull us into a brutal forgetting. Stiff by Mary Roach (anything by Mary Roach):  Stiff  is an oddly compelling, often hilarious exploration of the strange lives of our bodies postmortem.   The Hour of Land by Terry Tempest Williams: Williams returns with a literary celebration of our national parks, an exploration of what they mean to us and what we mean to them. On Writing by Stephen King:  King turns to the basic tools of his trade and culminates with a profoundly moving account of how his overwhelming need to write spurred him toward recovery. Inside of a Dog by Alexandra Horowitz:  In  Inside of a Dog, Alexandra Horowitz fuses her perspectives as both scientist and dog-owner to deliver a fresh look at the world of dogs as seen from the animal’s point of view. Self Improvement Big Magic by Elizabeth Gilbert:  With profound empathy and radiant generosity, Gilbert offers potent insights into the mysterious nature of inspiration. She asks us to embrace our curiosity and let go of needless suffering. She shows us how to tackle what we most love, and how to face down what we most fear. I Thought it Was Just Me by Brené Brown:  Shame manifests itself in many ways. Addiction, perfectionism, fear and blame are just a few of the outward signs that Dr. Brené Brown discovered in her 6-year study of shame’s effects on women. While shame is generally thought of as an emotion sequestered in the shadows of our psyches,  I Thought It Was Just Me  demonstrates the ways in which it is actually present in the most mundane and visible aspects of our lives. Quiet by Susan Cain: At least one-third of the people we know are introverts. Passionately argued, impressively researched, and filled with indelible stories of real people,  Quiet  shows how dramatically we undervalue introverts, and how much we lose in doing so.   The Confidence Code by Katty Kay:  Working women today are better educated and better qualified than ever before. Yet men still predominate in the corporate world. In  The Confidence Code, Claire Shipman and Katty Kay argue that the key reason is confidence. Reading People by Anne Bogel:  For readers who long to dig deeper into what makes them uniquely  them  (and why that matters), popular blogger Anne Bogel has done the hard partâ€"collecting, exploring, and explaining the most popular personality frameworks, such as Myers-Briggs, StrengthsFinder, Enneagram, and others. She explains to readers the life-changing insights that can be gained from each and shares specific, practical real-life applications. Looking for more ideas on how to pick your next book club book? Check out these 10 suggestions for picking your next book club book!

Homeschooling And Public Schools Types Of Schooling Essay

Homeschooling and public schools are two types of schooling in America. Both types of education have their similarities as well as their differences. Statistics indicates that â€Å"about 3 percent of the school-age population was homeschooled in the 2011–12 school year† (http://nces.ed.gov/FastFacts/display.asp?id=91). Statistics also show that, â€Å"In fall 2015, about 50.1 million students will attend public elementary and secondary schools. Of these, 35.2 million will be in prekindergarten through grade 8 and 14.9 million will be in grades 9 through 12† (http://nces.ed.gov/fastfacts/display.asp?id=372). Homeschooling and public schools are the same in a few ways, including the same courses are being instructed and they are a form of education. They are different in schedules, extracurricular activities, and differ in number of staff. From the results of statistics, it is clear that both types of schooling are actively being utilized. Whether more children a ttend public school, or are homeschooled, there are a few similarities and differences between them. Homeschooling and public schools deliver a small amount of similarities. Both kinds of schooling share the same courses as well as being educated. Homeschoolers and students who attend public schools have to learn the same subjects. Whether you are in public school or homeschooled, you will be required to complete â€Å"four English’s, three Mathematic classes, three sciences, three social studies, two arts or humanities, and oneShow MoreRelatedDisadvantages Of Homeschooling1426 Words   |  6 PagesHomeschooling should be considered as a viable option for educating children K-12 along with public schooling and private schooling. Homeschooling can be chosen for negative reasons, such as sheltering children or providing an easier opportunity for parental abuse. It is somewhat controversial both legally and socially with stigmas attached to it that are not always true. However, homeschooling is a form of education that has many benefits. It can provide a safe environment and b e a worthwhileRead MoreThe Pros And Cons Of Homeschoolg And Homeschooling773 Words   |  4 Pagesnecessary for success and improvement. Two controversial forms of education are public schooling and homeschooling. Though public schooling is beneficial, homeschooling has proven itself to be better in almost every area, including productivity, socialization, testing, cost, and flexibility. While in public school students are required to stay for countless hours, having no say in the curriculum. In homeschooling students have a flexible schedule; they can spend as much time as they want onRead MoreAdvantages and Disadvantages of Homeschooling1749 Words   |  7 PagesHomeschooling In today’s society, homeschooling is looked down upon. Many think the students involved will lack social skills. Some people are against it because they think it gives younger children a sense of authority by being able to plan their own schooling. Others are opposed to homeschooling just because it is uncommon in society and they do no want to be outcasts. To home school a child it does require much more attention and time than traditional schooling, but the results prove it can beRead MoreHomeschooling Vs Public Schools Are Two Forms Of Education Essay963 Words   |  4 PagesHomeschooling and public schools are two forms of education in America. Both types of education have their similarities as well as their differences. Statistics show that â€Å"about 3 percent of the school-age population was homeschooled in the 2011–12 school year† (http://nces.ed.gov/FastFacts/display.asp?id=91). Statistics also show that, â€Å"In fall 2015, about 50.1 million studen ts will attend public elementary and secondary schools. Of these, 35.2 million will be in prekindergarten through grade 8Read MoreIs Homeschooling A More Effective Way Of Teaching Than Public Schooling?1297 Words   |  6 PagesIs homeschooling a more effective way of teaching than public schooling? Before I can answer this simple yet controversial question I first must look into two types of educational environments. The first type is public schooling where there is one teacher with a classroom full of usually around 25 to 30 students sitting at a desk or tables. Here the children learn self-help skills and different ways of communication with one another. The other type of learning environment is homeschooling, whereRead MoreA Starvation At Learn : Growing Up Essay1258 Words   |  6 Pagesthe child starts school becomes the focal of the conversation. Unfortunately, homeschooling is not even considered, by a majority of parents, as a relevant alternative to forms of more tradit ional schooling. Parents unquestionably assume to send their children to public schools, but do their child a disservice in not considering this viable option. Although both public schooling and homeschooling s focus primarily on providing students with a quality education, today’s homeschooling affords studentsRead MoreThe Many Drawbacks Of Homeschooling1733 Words   |  7 PagesDrawbacks of Homeschooling Carole Kennedy, a principal at a school in Columbia, Missouri, talks about how time and time again she has seen many bright young children turn into lazy and poor students when they decided to turn to homeschooling. Carole specifically remembers a young boy who used to go to public school. He had some behavioral problems and his parents constantly received calls from school. She said that eventually the parents grew sick of dealing with the student’s problems at school and decidedRead MoreHomeschooling1010 Words   |  5 PagesHomeschooling is an education choice that allows parents to educate their children at home, but the efficiency of this system is questionable. â€Å"Advocates say home schooling is the best way to assure a high-quality education and want it exempted from federal and state accountability requirements. †¦. And school officials complain that when home schooling doesnt work, parents â€Å"dump† their children back in the public schools, which are then blamed for the home-schoolers poor performance† (Home SchoolingRead MoreHomeschooling Is An Adequate Form Of Schooling For College1110 Words   |  5 PagesHomeschooling is a type of education which typically occurs in the home with the child’s parent or guardian serving as the primary educator. Currently, homeschooling is legal in all 50 states and is considered to be one of the fastest growing segments of K-12 education in the United States. In 2007, homeschooled students represent approximately 3 percent of children attending K-12 in the United States (Cogan 19). Since homeschooling is outside the control of the traditional education system, questionsRead MoreThe Impacts of Homeschooling on Interpersonal Skills among University Students759 Words   |  3 Pages2.5 Impacts of Homeschooling on Interpersonal Skills There are quite numbers of studies related to interpersonal skills and socialization of homeschooling children including the positive impacts and also the negative impacts. According to Hatter (n.d.), homeschooling children are often expose to a various situations and people throughout educational activities by their parents. Thus, homeschoolers actually gain very essential experiences by interacting with adults and children from different ages

The Novel The Orphan - 1440 Words

On an early morning the day is cold but with the sun rising the with the heat that feels nice on the naked skin. An orphan wakes up in his bed that is made out of of straw and when he sits up he has straw on his body making him itchy all over but he brushes it off. He gets off his bed and goes outside to feel the warmth of the sun on his skin and the cold ground on his bare feet. Now he is ready to start the day and steal to survive in the world. The orphan sets out to get breakfast first so he decides to go and steal some eggs from a farmer that is located at the corner of town where the ground there is perfect for raising and growing food to eat,so he sets off. On his journey he decides to take some detours before getting to his†¦show more content†¦As he made his way he say a crowd of people on the Main Street to the town. He didn t know what was going on but whatever was going on his destination was through that crowd so he had to get through. As he was attempting t o get through the crowd he say some opportunities to pickpocket people so he did without getting caught. After a few pushing,shoving,and stealing he was able to get through the other side to find that there is an it gap in the middle of everyone. The kid still doesn t see what all the commotion is so he goes to a group and eavesdrops on their conversation and he heard them saying. â€Å"Did you what s going on?†asked a man that was short one in the group. â€Å"I heard that the king is making a public announcement at the Court of Wisdom.†,said a man with blonde hair with a buck tooth. â€Å"Really,what is he going to announce Jerry?†asked a man with a scar on his face. â€Å"How am I supposed to know I just heard what’s happening I don’t know all the details.†said Jerry,†If you want to know the details then your going to attend and hear for yourself. If you had the money.† â€Å"Hey I m just asking.†,then the three stopped talking. â€Å"Hey Tison!†,the orphan turned to find his â€Å"friend†calling his name while struggling to get past two men blocking his way. â€Å"Jacob,what are doing here and how did you findShow MoreRelatedAnalysis Of The Novel City Of Orphans 1187 Words   |  5 PagesTenement life was tough in New York City at the turn of the nineteenth century, as portrayed in the historical novel, City of Orphans. This portrayal depicted an immigrant family that was living hand to mouth in a tenement. This depiction is very accurate to the harsh reality that many families had to come to face. It was tough from the conditions, lifestyles, and space. Maks family was barely living off their earnings and was susceptible to disease and fraud. The immigrants were easy targets forRead MoreOrphan Train : A Historical Fiction Novel Written By Christina Baker Kline1120 Words   |  5 Pages Orphan Train, a historical fiction novel written by Christina Baker Kline, focuses on the lives of two very different people that have very similar backgrounds. Along with writing and editing many novels, Kline has taught multiple literature-based classes, such as poetry and non-fiction writing. Out of all of her fiction pieces, Orphan Train is the first of which that is based off of historic events and the real stories her mother-in-laws’ father told. Kline is ver y active in organizations thatRead MoreThe Upbringing Of Orphans By Charles Dickens And Jane Eyre1714 Words   |  7 PagesShane Irani ENG 101 04/09/15 The upbringing of Orphans in a time of social injustice. The 19th century Victorian era contrasted of different social classes; the wealthy, the working and the poor classes, which led to the forms of social order in society. It also encompassed some of the most famous literary works that till today impact the lives of many, and leads readers to wonder about the injustices of the conditions of the orphans. The novels Oliver Twist by Charles Dickens 1838 and Jane EyreRead More Orphans in Jane Eyre Essay1505 Words   |  7 PagesOrphans in Jane Eyre Jane, one of the orphans in the novel Jane Eyre, is portrayed as the victim of charity.  She is also seen in others eyes as something less or lower than themselves. Orphans are seen by wealthy people as children who are in need of their charity, and also who lack in morals, ambition, and culture. Jane tells about how she has no family; her mother and her father had the typhus fever, and both died within a month of each other (58; ch. 3). As if this is not bad enough,Read MoreSummary Of Molly Ayer 1010 Words   |  5 Pagescommunity service project. Molly soon learns how closely related her and Vivian’s lives are related. Vivian and her family came from Ireland to New York in 1926 in hopes for a better future, but after a fire kills Vivian’s family she is put on an Orphan Train to Minnesota in order to find a new family. The train has 19 other children hoping for brighter futures, including a boy named Dutchy who Vivian strikes up a friendship with. Vivian is soon ad opted by the Byrnes who call her Dorothy. Once theRead MoreCharles Dickens Oliver Twist1150 Words   |  5 Pagesgreatest novel written in 1838, portrays the despotic social scenario of England at that time. The novel’s substitle is The Parish Boy’s Progress, which is a satirical depiction of an orphan boy, Oliver, who suffers from the miserable behavior of the authorities charged to care for orphan children. Oliver eventually becomes involved with a gang of criminals (Frank 19). It shows how a young mind gets manipulated by evil just because he suffers from the cruelty of the government. The novel is part ofRead MoreCharlotte Bronte: The Social Critic1732 Words   |  7 Pagessociety, as its publication ended the silence on social justice and set off an ‘eruption’, leading to sweeping reforms. The novel revolves around the moral and spiritual journey of Jane Eyre, an orphan who values freedom and struggles to break free of Victorian-era standards. Bront à « satirizes these standards through her portrayal of the lower classes, mental illness, and orphans. Jane is critical of Victorian England society’s devaluation of people due to their social standing. After being refusedRead MoreEssay on Great Expectations: A Character-Driven Novel1334 Words   |  6 PagesExpectations: A Character-Driven Novel The novel, Great Expectations, by Charles Dickens is heavily a character-driven novel due to the fact that the sequence of events in the novel are causes and effects of the actions of the characters as well as the interactions between them. The novel mainly depicts the growth and development of an orphan named Pip, who is greatly influenced by the other characters and became a gentleman and a bachelor in the end of the novel through his encounters with the otherRead MoreEmily Bronte s Wuthering Heights Essay1220 Words   |  5 PagesComing from a very talented and literate family background, the Brontà « sisters have both written novels centered on orphans’ pursuits of love that may have challenged civilized society. Emily Jane Brontà « and Charlotte Brontà « are among the six children born to Reverend Patrick Brontà « and Maria Branwell Brontà « (â€Å"Emily Brontà «Ã¢â‚¬ ). The loss of their mother and two eldest sisters resulted in different responses between Charl otte and Emily, while Emily became shyer, Charlotte developed a dominant attitudeRead MoreEssay on Jane Eyre: An Orphan’s Success Story1750 Words   |  7 Pagesthe orphan can be read as an unfamiliar and strange figure outside the dominant narrative of domesticity (Peters 18). They were often portrayed as poor children without a means of creating a successful life for themselves. Charlotte Bronte’s Jane Eyre, however, is a portrayal of a female orphan who triumphs over almost every environment she enters. Therefore, Jane’s ability to overcome the hardships that she encounters is a fictional success story. By discussing Jane’s early life as an orphan at Gateshead

Taxation Law Essay Free Essays

string(43) " exclusively to produce assessable income\." 1. The assessability or otherwise to Jino and Anna of the annual bonuses paid by Darling Bank to them. Consideration of the proximity of services or employment relationship, the importance of the donor’s motive and the status of gratuitous payments are relevant in determining whether the bonuses received are assessable income. We will write a custom essay sample on Taxation Law Essay or any similar topic only for you Order Now We can determine that the bonuses satisfactorily fulfil the requirement that for the bonuses to be assessable they must â€Å"come in†. (tenant v smith) Natural incidents of employment will be income, because they arise from a service relationship and because they are an expected incident of the occupations. Kelly v DCT) Ultimately, it is the character of the payment in the hands of the recipient that is determinative (Scott) of income. The bonuses received by Jino and Anna were not mere gifts. The amount in Scott v FCT was a gift; it was gratuitous, not made in discharge of an obligation and not taken by the recipient as discharging an obligation and not income by ordinary concepts. The payments in Scott v FCT and Moore v Griffiths were ‘one-off’. The payments were in addition to entitlements under service agreements; the donor’s motive was to make a personal tribute and the payment was unexpected. While income generally exhibits recurrence, regularity and periodicity, it would be wrong to conclude they were necessary elements and that a ‘one-off’ payment in the nature of a ‘gift’ cannot be income. (demonstrated by Squatting Investment Co) In Moore v Griffiths, the bonus received was a testimonial or personal gift rather than a reward for services rendered by the taxpayer in the course of his employment. The payment had no foreseeable element of recurrence, and there was no knowledge or expectation on the taxpayer’s part that the payment would be made as a reward for rendering his services. A bonus payment is ordinary income for the purposes of subsection 6-5(2) of the ITAA 1997, which provides that the assessable income of a resident taxpayer includes ordinary income derived directly or indirectly from all sources, whether in or out of Australia, during the income year. The initial presumption, prima facie, a payment from taxpayer to recipient is not income (Hayes v FCT) may be displaced if in substance and reality the payment was a product of services. Ordinary income is typically regarded as including salary and wages and fees connected with employment or provision of services; the critical element being the connection with an earning activity. Amounts derived from employment or the provision of services are income. In FCT v Dixon, the amount taxpayer received was assessable because the receipts were of an income character, and the amount was an expected periodical payment arising out of circumstances, and also because it formed part of the receipts upon which he depended for regular expenditure. Similarly, the bonuses Jino and Anna received fulfilled 3 critical elements in FCT v Dixon; the payment was periodical, incidental to employment and relied upon for regular expenditure. In FCT v Harris, payments were unrelated to the length or quality of service, and were periodic yet unpredictable. Hence, they were unassessable as the critical elements in Dixon’s case were absent in Harris. In FCT v Kelly, the prize money the footballer received was held to be payments as income. Kelly was aware that the prize would be offered, S15-2 sets out that allowances and other things provided in respect of employment or services can be included in your assessable income. S15-2(1) states that â€Å"assessable income includes the value to you of all allowances, gratuities, compensation, benefits, bonuses and premiums provided†¦ in respect of†¦ any employment of or services rendered†. Hence, if the bonuses are consequently not considered ordinary income, it will still be regarded assessable under s15-2 as the amount that is assessable as ordinary income under s6-5 is not included in assessable income under s15-2(3). The key issue to consider is the ‘connection with earning activity’. It was for ‘work throughout the year’. The $100,000 bonuses can therefore be included in assessable income under s. 15-2 as a reward for personal exertion, even though the bonuses were unexpected and not relied upon by Jino and Anna (Moore). The bonuses were recurring, incidental to employment, of an ordinary kind. (Scott) There is direct nexus with employment; FCT v Cooke Sherden is irrelevant because the holidays received did not represent income. There was no entitlement to alternative compensation if the holidays were not taken, and it was also not convertible into money. 2. Whether Jino and Anna are entitled to deductions for interest paid on the amount they redraw from their loan on the Darling Point property to partly finance their investment in the King Street property. ITAA97 S8. 1 (1) provides that you can deduct from your assessable income any loss or outgoing to the extent that â€Å"it is incurred in gaining or producing your assessable income†. Hence, Jino and Anna will be entitled to deductions for interest paid on the amount they redraw from their loan â€Å"to the extent† they are using it to finance their investment in the King Street property. Interest is characterised by the use of the funds; the fact that the original loan was for the Darling Point property is irrelevant. Consideration must be given to the redraw facility, that any fund used from the redraw is used to produce assessable income or for the business, and the interest on the portion of the fund will be deductible to that extent. In FCT v Munro, the deduction for interests were not permitted under s. 8-1 ITAA97. It was held that the â€Å"deductibility of interest depends on the purpose for which the principal is borrowed, a deduction in interest is not permitted when the borrowed money is used for a purpose whereby no income is produced, even if the money is borrowed on the security of rent producing property†. The commissioner disallowed the taxpayer’s claim for deductions, on the basis that the borrowed moneys had not been applied exclusively to produce assessable income. You read "Taxation Law Essay" in category "Essay examples" The borrowed money had been applied for the benefit of the sons and hence interest was not incurred in gaining assessable income. Conversely, the purpose for which the principal amount of $400,000 Jino and Anna borrowed was for an investment in property that would produce rent. The fact that the Darling Point property was used as security for the loan as it was withdrawn from the ‘repayment redraw’ facility for residential property is irrelevant. Hence, Jino and Anna should be entitled to deductions for the 6% interest paid on the $100,000 withdrawal from the redraw facility. Steele v FCT considers whether there is sufficient nexus of residence with income production; interest incurred before assessable income is derived is deductible if there is. It was established that the meaning of ‘assessable income’ in the first limb of s51(1) is summarised in Fletcher Ors v FCT (1991) 173 CLR. Assessable income is to be â€Å"construed as an abstract phrase which refers not only to assessable income derived in that or in some other tax year but also to assessable income which the relevant outgoing ‘would be expected to produce’†¦Ã¢â‚¬ . The 6% interest withdrawn from their loan is incurred before assessable income is derived hence is deductible. 3. Appropriate tax treatment of the lump sum payout to Thomas from both Jino and Anna’s perspective and from Thomas’s perspective From Jino and Anna’s Perspective TR 2005/6 1. This Ruling explains the circumstances where it is considered that: (a) a lease surrender receipt is assessable income under section 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997); and (b) a lease surrender payment is deductible under section 8-1 of the ITAA 1997. . This Ruling also addresses the application of the provisions of the ITAA 1997 covering capital gains and capital losses (CGT). The first issue to consider is first considering the general deduction provision s8-1. Although the lump sum payout passes the 1st positive limb, based on Sun Newspaper Ltd v FCT, we can establish that the payout is not of revenue but of a capital nature. There are 3 matters to consider i n determining whether the payout is on revenue or capital account. Footnote: pg 446 of casebook) Parallel to the features of transactions of the expenditure in Sun Newspaper, [1] (a) the payout was of a large sum intended to remove competition for Tony, (b) the payout was recurrent in the sense that the risk of a competitor arising must always be theoretically present, (c) the chief object of the †¦Ã¢â‚¬ ¦ Considering the general deduction provision s8-1, if the payout was revenue, it would be deductible. However, the capital nature of the payout fails the negative non-capital requirement under s8-1. As Jino and Anna are not â€Å"carrying on a business of gaining or producing assessable income† (s8-1(b)) in leasing out the shop, it is still a capital gains tax and we must consider further provisions for specific deductions for capital expenditure. Jino and Anna were not obliged to lease the shop to receive rent because Thomas was already willing and happy to pay fixed rental of $3,500 per month for 5 years. Therefore, the $5000 is not deductible because it is not a loss, but rather a result of voluntary action. If it were a loss incurred, then the amount would be deductible. Second, for the lump sum payment to be deductible, the expense has to be related to producing assessable income. Herald and Weekly Times Ltd v FCT derives the notion ‘incurred’, as â€Å"the expenditure (legal fees) incurred by the taxpayer was wholly and exclusively expended in gaining or producing its assessable income and was therefore deductible under s23(1)(a). † Since the $5000 payment was to terminate Thomas’s lease and provide an opportunity for Jino and Anna to obtain $500 more in monthly rent, it can be seen as being incurred to gain assessable income from the new lessee Tony. Consequently, the expense of $5,000 is deducted by straight line method over five years. Thomas’s Perspective The amount paid to Thomas can either be capital in nature where â€Å"the lease formed part of the profit-yielding-structure of the lessee’s business† or it could be income which â€Å"arises in the course of business activity†. If the compensation payment lead to the cancellation of business leaving the profit-making structure permanently impaired, then it constitutes as a capital gain. Considering Heavy Minerals (1966) Californian Oil Products In Van den Bergs Ltd v Clark (1935), the House of Lords held that â€Å"the sum received by the taxpayer†¦ on the termination of the arbitration and in consideration of the taxpayer’s consent to termination†¦ was a capital receipt and shouldn’t be taken into account in computing the taxpayer’s liability to tax. † 4. Appropriate tax treatment of the waiver of Tony’s first month’s rental from both Jino and Anna’s perspective and from Tony’s perspective Jino and Anna’s perspective No money involved – agreement Not meant to pay each other money. Tony didn’t pay out any rent and anna didn’t receive. No money exchanged therefore first month no assessable income as no exchange. For tony didn’t pay out any rent therefore no deduction Tony’s perspective Orica Reduction in expenditure can not be income according to ordinary concepts assessable under s25(1). There was no profit or gain made as a result of the taxpayer entering into arrangements which was ‘a singular transaction, not part of the regular means whereby the taxpayer obtained returns’. Lees Leech Even if it was assumed the payment received by taxpayer constituted a profit or gain, the payment was not received by it in the ordinary course of carrying on its business. TR 93/6 1. This Ruling is concerned with those arrangements which are used to reduce the interest payable on a customer’s loan account. These are commonly referred to as ‘interest offset arrangements’ but are called ‘loan account offset arrangements’ in this Ruling. These products are generally structured so that no interest is derived by the customer and therefore the customer is not liable to pay income tax in respect of the benefit arising from the account. This Ruling: †¢ outlines the manner in which acceptable loan account offset arrangements usually operate; and †¢ xplains the limits on acceptable arrangements. 5. The appropriate tax treatment of the early repayment penalty from both Jino and Anna’s perspective and from Tony’s perspective TR 93/7 A penalty interest payment is generally deductible under subsection 51(1) if: (a) the loan moneys were borrowed for the purpose of gaining or producing assessable income or for u se in a business carried on for that purpose; and (b) the payment is made in order to rid the taxpayer of a recurring obligation to pay interest on the loan, where such interest would itself have been deductible if incurred. Where the repayment of loan moneys borrowed for the purpose of producing assessable income is secured by mortgage, penalty interest payable on an early repayment which effects a discharge of the mortgage will generally be deductible under section 67A. 5. Penalty interest is not expenditure incurred in borrowing money so as to be deductible under section 67. 6. Where penalty interest is paid upon repayment of a loan incidental to the disposal of an asset, the payment is not taken into account under Part IIIA of the ITAA in calculating the amount of any capital gain or capital loss arising on the disposal. Subsection 51(1) provides that: â€Å"all losses and outgoings to the extent to which they are incurred in gaining or producing the assessable income, or are necessarily incurred in carrying on a business for the purpose of gaining or producing such income, shall be allowable deductions except to the extent to which they are losses or outgoings of capital, or are of a capital, private or domestic nature, or are incurred in relation to the gaining or production of exempt income. 9. Generally speaking, provided loan moneys were borrowed for the purpose of gaining or producing assessable income or for use in a business carried on for that purpose, penalty interest payable on early repayment of the loan will, unless it is of a capital nature, qualify for deductibility under subsection 51(1). This will commonly involve borrowings used to acquire an income-producing asset or to provide working capital to operate a business. 10. In the case of such borrowings, the central issue is whether penalty interest payments are â€Å"losses or outgoings of capital, or of a capital†¦ nature†. If so, then they will not be deductible under subsection 51(1), but may be deductible under sections 67 or 67A. 11. We do not consider that so-called penalty interest is, in fact, in the nature of interest. This is so even if the loan agreement uses the term â€Å"penalty interest†. The description of an item used in any relevant agreement is not conclusive of its character (refer FC of T v. Sth. Aust. Battery Makers Pty. Ltd. (1978) 140 CLR 645 at 655; 78 ATC 4412 at 4417; 8 ATR 879 at 884 per Gibbs ACJ and Cliffs International Inc. v. FC of T (1979) 142 CLR 140 at 148; 79 ATC 4059 at 4064; 9 ATR 507 at 512 per Barwick CJ). To call a payment â€Å"interest† does not conclusively determine that it in fact answers that description. Nor does it prevent the payment from being an outgoing of a capital nature. 12. Interest is considered to be â€Å"compensation to the lender for being kept out of the use and enjoyment of the principal sum†: see FC of T v. The Myer Emporium Ltd. (1987) 163 CLR 199 at 218; 87 ATC 4363 at 4371; 18 ATR 693 at 702). Penalty interest is not paid for the use of the lender’s money. It is paid in respect of a period when the borrower has repaid the loan and does not have the use of the money (refer R. W. Parsons, Income Taxation in Australia at para. 6. 330) 13. The critical factor in determining the essential character of an outgoing is the character of the advantage sought by the making of the expenditure ( Sun Newspapers Ltd. v. FC of T (1938) 61 CLR 337 at 363 per Dixon J). Whether an outgoing is capital or revenue in nature â€Å"depends on what the expenditure is calculated to effect from a practical and business point of view† ( Hallstroms Pty. Ltd. v. FC of T (1946) 72 CLR 634 at 648 per Dixon J). 14. As a penalty interest payment is a cost directly attributable to obtaining early repayment of a loan, the question to be answered is effectively: â€Å"what, from a practical and business point of view, is the advantage sought from an early repayment of the loan? † This is a question of fact to be answered on a case by case basis. 5. Where the advantage sought is the release from the contractual obligation to incur a recurrent liability to pay interest on the loan, and such interest would itself have been deductible, then the penalty interest payment is on revenue account ( FC of T v. Marbray Nominees Pty. Ltd. 85 ATC 4750; (1987) 17 ATR 93, Metals Exploration Ltd. v. FC of T 86 ATC 4505; (1987) 17 ATR 786). Such a payment does display ce rtain capital indicia in terms of the tests enunciated by Dixon J. in the Sun Newspapers case (supra); i. e. t is a once-and-for-all type lump sum which eliminates a threatened disadvantage and thus produces a benefit of a lasting character for the taxpayer. Nevertheless, where the initiating cause for early repayment of the loan is a saving in future interest outlays, the payment is essentially revenue in character. 16. On the other hand, where the penalty interest payment is paid effectively as a price to rid the taxpayer of a burdensome capital asset or is otherwise incidental to the realisation of an asset, then it will generally be on capital account. 17. Where repayment of a loan is secured by mortgage, penalty interest payable on early repayment may be deductible under section 67A. Section 67A provides a deduction for expenditure (excluding principal or interest payments) incurred in connection with the discharge of a mortgage securing repayment of moneys borrowed for the purpose of producing assessable income. Unlike subsection 51(1), deductibility is not affected by whether the expenditure is capital or revenue in nature. As previously discussed, so-called penalty interest is not, in fact, in the nature of interest, and is therefore not excluded on his basis from deductibility under section 67A. 18. Borrowing expenses which are on capital account and for that reason not deductible under subsection 51(1) may qualify for deduction under section 67. However, penalty interest is not â€Å"expenditure incurred†¦ in borrowing money† for section 67 purposes. These words, in the context of section 67(1), refer to a â€Å"cost † of borrowing; i. e. expenditure incurred in relation to the actual establishment of the relevant loan. The liability to pay penalty interest is first incurred after the money is borrowed, and is therefore not incurred in borrowing the money. The payment is not made pursuant to a contractual obligation which was incurred at the time of borrowing as an incident of establishing the loan (refer Ure v. FC of T 81 ATC 4100; (1981) 11 ATR 484). 19. Where penalty interest is paid upon repayment of a loan incidental to the disposal of an asset, the payment is not taken into account for Part IIIA purposes in calculating the amount of any capital gain or capital loss arising on the disposal. The payment would not be included in the cost base of the asset under section 160ZH. In particular, it is not within the categories of â€Å"incidental costs† of acquisition or disposal in subsections 160ZH(5) or 160ZH(7), and, as it is not in the nature of â€Å"interest† (see paragraphs 11 and 12 above), is not a â€Å"non-capital cost† under subsection 160ZH(6A). 22. Anne obtains a loan from a financial institution to purchase a rental property. Within the term of the loan Anne decides to sell the property. This requires her to repay the loan in order to discharge a mortgage over the property which secures the loan. In paying out the loan early Anne incurs a penalty interest payment. 3. The repayment of the loan, and the associated incurrence of the penalty payment, is a necessary incident of the sale of the property. A payment so connected to the realisation of a capital asset will be on capital account. The payment is therefore not deductible under subsection 51(1). The payment will, however, qualify for deductibility under section 67A as ex penditure incurred in discharging a mortgage. 6. The CGT effects for Jino and Anna of the sales of the Darling Point apartment and of the King Street Property ———————– How to cite Taxation Law Essay, Essay examples

The Story of King Shahryar Essay Example

The Story of King Shahryar Essay Story of King Shahryar and his brother by all accounts is a story beginning a story. It begins with two brothers of a king ruling over their own perspective countries. Infidelity between Shah Zaman and his wife come to rise as he finds her in bed with another man, ultimately killing them both. Taking his mind off things he visits his brother King Shahryar, and witnesses more infidelity by his older brothers wife. Showing him the wild ways of his wife and setting out to think they come across a Jinni and his supposed chastened stolen bride. After forcing the men to have their way with her (or she her way with them) the men conclude never to marry, women being pegged as evil. A virgin bride every night and a dead body to cart off in the morning, the Kings Wazir has nothing else to find his king but one of his own daughters. As smart as his daughter is her plight reminds him of the tale of the Bull and the Ass, another story inside a story. The Bull and The ass is a story about a man who can understand animals. One day he overhears a ass tell a complaining bull to feign sickness in order to get a few days of rest. The ass is then put to work instead of the bull, and regrets the advice. So much so that he advises the Bull to work again less he be taken to the butcher and slaughtered. The farmer having heard this laughs and his wife demands to know what is so funny. Not wanting to tell her in fear he will be put to death she threatens to leave him so he gives in. Overhearing a rooster tell the dog a good beating will shut the wife up he does so and learns family discipline. We will write a custom essay sample on The Story of King Shahryar specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Story of King Shahryar specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Story of King Shahryar specifically for you FOR ONLY $16.38 $13.9/page Hire Writer These two stories, without a doubt made me angry. All over infidelity of a woman, kill every woman after having taken her maidenhead? Is that the moral here, powerful man take what you like and the woman without scruples (a woman whom you married and youve taken) should be killed? The sad thing is some people still think this way, and justify (metaphorical) killing