The No Child Left Behind act of 2001 Essay - 1973 Words

The No Child Left Behind act of 2001 Control of the public education system has been left to the State for most of the country’s history, it was not until the 1950’s that the federal government played a role in categorical programs, but the national government refrained from involvement in academics until the 90’s. Three days after taking up his position in office, George Bush announced his plan for the No Child Left Behind act (NCLB) which was a consolidated reform of the 1962 Elementary and Secondary Education Act or ESEA (McGuinn, p. 1). ESEA focused on providing resources for the underprivileged students, whereas the NCLB act focuses on all students in public schools. On January 8, 2002, the No Child Left Behind act was enacted. The†¦show more content†¦The NCLB act of 2001 may have flaws, but the ideas behind the act, if properly upheld by the State, can be a successful part in a decent public education. According to Section 1001 of Public Law 107, ‘‘The purpose of this title is to ensure that all children have a fair, equal, and significant opportunity to obtain a high-quality education and reach, at a minimum, proficiency on challenging State academic achievement standards and state academic assessments.† The NCLB act sought to create a structure that all States could base their public education system off of. This structure included the confirmation that all the public schools teaching materials, including teachers, were challenging students in a way that could be measured. Also, calling for an evaluation of the achievement gap between high and low performing children, especially between the disadvantaged students and their more advantaged peers, would be necessary so that schools could use the acts resources to eventually close the gap. This act allows States to set a standard based on obligations given and requires them to accomplish those standards. NCLB holds schools, local education agencies, and States accountable for academic achievement for all public schools, this also means that they will be responsible for improving schools that do not meet the educational standards set by that State. The act requires there be a flexible budget set aside for the needed improvements, specifically to aid the needs ofShow MoreRelatedThe No Child Left Behind Act Of 20011403 Words   |  6 Pagesnumber of interesting topics in this Political Science 2 class session of the Fall 2016 semester. A few that stood out to me, personally, were the topics of laissez-faire economics, separate-but-equal issues, and the viewpoints of the No Child Left Behind Act of 2001. From the tenth edition of the course book We the People, Texas Ed. by Benjamin Ginsberg and Unit 2 of the lecture; a policy developed by the efforts of the late philosopher and economist, Adam Smith, laissez-faire economics essentiallyRead MoreNo Child Left Behind Act Of 20011019 Words   |   5 PagesNo Child Left Behind- Is It Working Veolia White English 1302 Professor: Sandy Jordan February 27, 2015 The No Child Left Behind Act of 2001, signed into law by President Bush on Jan 8, 2002, was a reauthorization of the Elementary and Secondary Education act, which included Title 1, the government’s flagship aid program for disadvantage students. Many educators were excited about NCLB when it was first signed into law. Test scores were improving. The test scores of minority students have improvedRead MoreThe No Child Left Behind Act of 2001617 Words   |  3 PagesThe No Child Left Behind Act of 2001 was drafted and passed to inject a rigid standard-based education system in the United States. It was signed into law by President Bush, and represents a gross, unwarranted, and unsubstantiated encroachment of the federal government into education. According to the State of New Jersey Department of Education (2010), the No Child Left Behind Act contains the most sweeping changes to the Elementary and Secondary Education Act (ESEA) since it was enacted in 1965Read MoreThe No Child Left Behind Act 2001880 Words   |  4 PagesThe Intent of the No Child Left Behind Act 2001 The No Child Left Behind (NCLB) Act aim was to ensure all children receive fair and equal access to a high-quality education. It aims was to establish common standards that bridge the achievement gaps between students with disabilities, disadvantaged — high-and-low performing students and ethnic minority, and more advantaged students— non-minority students in reading, math, and science by the year 2014 (Angervil, 2015). It had a strong emphasis on statesRead MoreThe No Child Left Behind Act Of 20011452 Words   |  6 Pages I. Introduction As stated by the U.S Department of Education the No Child Left Behind Act of 2001 (NCLB) is the most recent iteration of the Elementary and Secondary Education Act of 1965 (ESEA), the major federal law authorizing federal spending on programs to support K-12 schooling. The act requires states to implement statewide accountability systems covering all public schools and students (Clarke 2003). These systems must be based on challenging state A former teacher, PresidentRead MoreThe No Child Left Behind Act Of 20012046 Words   |  9 PagesThe no Child left behind act of 2001 has had a major impact on students, teachers, and our culture as a whole. When the NCLB act was passed in Congress and signed into law by President Bush, it was so that we would have increased accountability for schools and teachers, improving test scores, and help schools get the support and backing of the federal government so that no more children would slip through the cracks of the educational system. The quality of education was a major issue in 2001 whichRead MoreThe No Child Left Behind Act Of 2001893 Words   |  4 PagesAssessment has drawn much attention, especially since the implementation of the No Child Left Behind Act of 2001 (NCLB) reauthorization of the Elementary and Secondary Education Act of 1965 (ESES). It is not that assessment is new to education but that the stakes of assessment has risen to a new level. It is apparent that testing is now viewed in a much different way by the public, schools and all stakeholders of schools than in the past. Over time, testing has developed roles of providing a gradeRead MoreThe No Child Left Behind Act Of 2001 ( Nclb )1227 Words   |  5 PagesThe No Child Left Behind Act of 2001 (NCLB) is a United States Act of Congress that is a reauthorization of the Elementary and Secondary Education Act, which included Title I, the government s flagship aid program for disadvantaged students. No Child Left behind was enacted with the in tent to become a government aid program for disadvantaged students, and eventually raise the general education standards for the United States. This act was created with the idea to â€Å"close the achievement gap withRead MoreThe No Child Left Behind Act Of 2001 ( Nclb )1007 Words   |  5 Pagesmost controversial law enacted by President George W. Bush is the No Child Left behind Act of 2001 (NCLB). This is a landmark educational reform designed to improve student achievement and drastically change the culture of American’s schools. In fact, President Bush describes the law as the â€Å"cornerstone of his administration.† Because children are our future, President Bush wanted to ensure our neediest children were not left behind. This paper will discuss pros, cons, and impact on students, teachersRead MoreNo Child Left Behind Act Of 2001 ( Esea )1101 Words   |  5 PagesEducation Act of 1965 (ESEA) as an extension of his â€Å"War on Poverty† plan. ESEA fu nded primary and secondary education, encouraged equal access to schooling, established lofty standards and accountability - all done with the intention of closing the achievement gap between students, especially the gap between those from impoverished backgrounds and those from the middle-class. Authorized again under President George W. Bush, the ESEA was given a new title, the â€Å"No Child Left Behind Act of 2001 (NCLB)

The Academic Stress in Accounting Students - 4494 Words

A Study on the Sources of Stress among Undergraduates in Bachelor of Accounting Program in International Islamic University Malaysia, Gombak 2nd August 2013 Abstract Study and stress are two common issues that can never be separated from a student’s life. The purpose of this research is to study the sources of stress which have been revolving around the undergraduates in International Islamic University Malaysia, Gombak. A sample of 40 respondents were used which consist the students from the Bachelor of Accounting program. The respondents were given a set of survey which was distributed in the class and via email. The results showed that the sources of stress among undergraduate students are related to academic performance pressure,†¦show more content†¦Therefore, the purpose of this research is to examine the sources of stress which have been revolving around the university students. In particular, this research will be emphasizing on the undergraduates of accounting program only. Hence, the aims of this study being conducted is to further investigate whether the sources of stress among undergraduates in Bachelor of Accounting Program in International Islamic University Malaysia, Gombak are related with the academic performance pressure, financial problems or unhealthy behavior or not. After that, the next objective of this research is to identify which of the three factors of unhealthy behavior, academic performance stress and financial status that has the strongest influence towards university students’ stress specifically among undergraduates in Bachelor of Accounting Program in International Islamic University Malaysia, Gombak. Thus, for these reasons this present study is worth being elaborated. The two fundamental research questions that can be generated from this study’s research objectives are as follows: 1. Does stress among undergraduates in Bachelor of Accounting Program in International Islamic University Malaysia, Gombak related to unhealthy behavior, academic performance pressure and financial problems? 2. What is the main contributing factor among these three sources that may have led to stressShow MoreRelatedThe Impact of Facebook on Students Academic Performance Essay1683 Words   |  7 Pagesbecome a part of the daily routine for most college students. This has led to a question amongst researchers whether students’ use of this networking site influences their academic outcomes. This literature review will examine and synthesize the published current research concerning the impact of Facebook on college students’ academic performance. Even though most studies are inconclusive in determining the relationship between Facebook and academic performance, all researchers contribute to understandingRead MoreImproving Transportation for Students at UTSA906 Words   |  4 Pagescrucial to students’ success. Being late to class can result in having less time to take a test or missing fundamental concepts that may be discussed in a classroom. Students must take responsibility by arriving on time; however, limited parking spaces and other t ransportation problems at many universities can cause students to be late which can result in poor academic performance. The University of Texas at San Antonio, one of most populous cities in Texas, has 29,000 enrolled students (UTSA . .Read MoreA Student s Performance Has Always Been A Concern Of Mine987 Words   |  4 Pagesand that’s my performance is going to be â€Å"judged† by others, I start to stress. Let’s take for example two cases of two different people. X and Y. 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Researchers agree that there is a gap between the skill set of graduates and the expectation of the employer and that the accounting curriculum should be restructured in order to provide the accounting field with well-prepared, well-rounded, and suitably skilled graduates. In â€Å"Professional Knowledge and Skills Required for Accounting Majors Who Intend toRead MoreTesting is Overrated Essay988 Words   |  4 PagesStudents dread the time of the year when they stop with their course material and begin to prepare for test. Everyone is in agreement that some type of revolution is needed when it comes to education; eliminating standardized test will aid the reform. The need for standardized testing has proven to be ineffective and outdated; some leading educationalist also believe this because the tests do not measure a student’s true potential. This will save money, stop labeling, and alleviate stress in studentsRead MoreSleep And Academic Performance For Undergraduates : A Multi Measure, Multi Predictor Approach1244 Words   |  5 PagesSleep and academic performance in undergraduates: A multi-measure, multi-predictor approach: ii. Sleep affects academic performance C. Summarize Study 1: i. Grades suffer based on sleep deprivation D. Study 1 Results: III. Body 2: Emotional domain A. Self esteem, pride, shame, sympathy, empathy, mental health, stress, anxiety, happiness, anger, hopelessness, etc B. Study 3: i. Rumination and anxiety mediate the effect of loneliness on depressed mood and sleep quality in college students C. 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Genevieve High School hosts a Honor’s Banquet every year rewarding students for academic prosperity in their classes. I have received three of these awards for the following

The Australian Scene free essay sample

The Australian Scene The Catholic Church began in Australia on 26 January 1788, when the first Catholics arrived in Sydney Harbor with the first fleet. The first Catholics were neither priests, neither brothers nor nuns, in fact, they were no regular priests here for the first 38 years of European settlement. The first Catholics- English, Scottish and Irish- were lay people. From the beginning the Catholics were poor. They were migrants, usually uneducated and most were convicts. From the beginning in Australia the governors thought religion as a good idea because they thought that it would make people behave themselves. The fact that many of the first Catholics in Australia were of Irish origin has had much to do with the kind of Catholic Church we have today. When the first Catholics came they were a minority group. About 75 percent of the people here were Protestants or non-Christians. The British of the time were very hostile towards the Irish as the British held Christian views, which ultimately lead to a rebellion in 1798 in Ireland. We will write a custom essay sample on The Australian Scene or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The governor was unsure about having a Catholic priest in the colony, as he feared it might encourage rebellion among the Irish settlers. However, three convict priests eventually arrived in the colony between 1800 and 1801, Father Harold, Father Dixon and Father O’Neil. Father James Dixon was the first to celebrate public mass in 1803, under the strict instructions that he not encourages rebellion. In 1804, 300 convicts created a rebellion, but lost. Father Dixon was blamed and left Australia soon after. In 1817, 7 years after the last priest, Jeremiah O’Flynn migrated to Australia. He was not allowed to preach in public, however did so anyway and went into hiding. 1820 saw the official arrival of Priests to Australia with Father John Therry and Father Philip Connolly. The first Catholic bishop in Australia was John Bede Polding, who was an English Benedictine monk. Poldings dream was to establish a Church founded on monastic ideals, in which scholarship and sublime liturgy, accompanied by Gregorian chant, would civilize and convert the new country, just as they had in earlier centuries in Europe. But Poldings priests were mainly Irish, nd this was not their conception of what the Church should be like. The Australian catholic community and the newly appointed Irish bishops however, were able to divert Polding’s vision. There are over 130 religious orders in Australia, including Josephite Nuns, Christian brothers, Mercy Nuns and the Marist borthers who were some of the first religious orders established in Australia in 1857. John Bede Polding founded the first religious order in Australia, the Good Samaritan Sisters in 1857 and by 1866 Fr Julian Tenison Woods had established the Sisters of St Joseph. By 1871, the Josephites were running thirty-five schools in the Adelaide diocese and by 1910 over 5000 sisters were teaching across Australia. The sisters were able to set up Catholic schools in the city, but also established little parish schools all over Australia, providing a Catholic education for the children of the poorer bush community. The largest of the male teaching orders, the Christian Brothers, had 115 brothers teaching in thirty schools by 1900. These brothers and sisters that ran the religious orders were able to provide education all around Australia that was the core foundation for schools for hundreds of years. Mary MacKillop was born of Scottish parents, Alexander MacKillop and Flora MacDonald in Fitzroy, Victoria on 15 January 1842 among humble and troubled beginnings. Mary was the eldest of 8 children and was well educated, supporting her family who was financially troubled by earning her living as a governess at 18. After meeting Father Tenison Woods, Mary decided to follow her call from God in 1866, opening the first Saint Joseph’s School in Penola. The following year Mary took her vows of poverty, obedience and chastity to the Catholic Church. In 1873 the approval from Rome came through for Mary to set up the Sisters of Saint Joseph of the Sacred Heart and by 32 she became the Superior general. In her time Mary opened several schools across Australia, providing education to all those who wished to learn. Bishop Shields excommunicated Mary from the church in 1871 after she took a courageous step in challenging the new guidelines that went against everything her Sisters were about. This however was lifted after 5 months with the death of Bishop Shields saw him deeply regret his actions. On the 8 August 1909 Mary died, after struggling with her health for the last half of er life, leaving behind a legacy. In her lifetime Mary had established 40 schools and had 120 other young women join her in the mission and nearly a hundred years after her death Mary MacKillop is in the process of canonization to become Australia’s first Saint. Caroline Chisholm rightfully earned the title of ‘emigrants friend’ through h er work with the poor migrants to Australia last century. Born in England in 1808 Caroline migrated to Australia after marrying Catholic army officer Archibald Chisholm in 1830 at just 22 who together had 9 children. Caroline first started her tireless work by creating a small school educating the daughters of soldiers, Caroline continued her work by helping female migrants who were being exploited and formed a ladies committee. She was eventually allowed a building by the governor, however it was filthy and riddled with rats. Never-the-less Caroline established a home for female immigrants and an employment office, which provided over 1000 jobs. She also improved the treatment of immigrants on the ships, which were usually cramped, filthy and boring through only paying the ships for migrants that were left in good condition. As well as introducing the family reunion scheme for migrant families, reuniting hundreds. Caroline set up countless new settlement towns in the bush for migrants, educating them on how to live on the land and even creating cookbooks for them. Caroline had also convinced the government to build shelters during the time of the gold rush to travelling families, which are known as Chisholm’s shakedowns. Caroline Chisholm spent her final years bed ridden in England, dying in 1877 at age 63 in poverty. Australia recognized Caroline as one of our greatest women, and became the first non-royal to appear on the Australian $5 bill. Today’s Catholic church looks very different from that of the 1950’s, mass attendance rates have fallen, the number of priests, sisters and brothers is declining and their average age is increasing. Roles that were once restricted to priests and Catholics in education, health care and many other fields – are now filled by lay people and non-Catholics. These changes in the Catholic Church is seen documented in the TV series ‘Brides of Christ’, were the church is portrayed as old and out-dated, before it changes with the times, introducing new nun’s habits, having a lay teacher nd many more. Yet the changes that have taken place have been primarily been changes in rules and practices, with teachings re-interpreted but at large have not been changed. Culture saw the downfall of the church with no one quiet expecting the impact of the flower power and sexual revolution. The invention of the car and television also saw a radical decline in church numbers. The Church’s hold on modern society seems to be weakening, opposed to its once strong teachings, with modern spirituality is expressed openly through an array of religions in the 21st century.

Australian Taxation Law Foreign Employees

Question: Case study 1: Residence and source Fred, an executive of a British corporation specializing in management consultancy,comes to Australia to set up a branch of his company. Although the length of his stayis not certain, he leases a residence in Melbourne for 12 months. His wife accompanies him on the trip but his teenage sons, having just commenced college, stay in London. Fred rents out the family home. Apart from the absence of his children, Freds daily behavior is relatively similar to his behavior before entering Australia. As well as the rent on the UK property, Fred earns interest from investments he has in France. Because of ill health Fred returns to the UK 11 months after arriving in Australia. Requirement Discuss whether Fred is a resident of Australia for taxation purposes. Case study 2: ordinary income Explanations of the respective outcomes reached by the courts in the following cases which all involving sales of land I. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 II. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 III. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR IV. Statham Anor v FC of T 89 ATC 4070 V. Casimaty v FC of T 97 ATC 5135 VI. Moana Sand Pty Ltd v FC of T 88 ATC 4897 VII. Crow v FC of T 88 ATC 4620 VIII. McCurry Anor v FC of T 98 ATC 4487 (16 marks, max. 2000 words). Answer: 1. Tax residency determination is a regular exercise conducted on an annual basis. The basic statute which provides guidance in this regard is the subsection 6(1), ITAA, 1936. However, the various tests are provided by tax ruling TR 98/17. If the given taxpayer is able to comply even with one of the tests, then he/she would be declared as tax resident of Australia for the assessment year (CCH, 2011). The application of this test based on given facts about Fred is shown below. Superannuation Test This test is meant to determine tax residency of those foreign employees which are on government duty (Barkoczy, 2014). Relevancy to Freds case As Fred is not an employee of Australian government, thus no relevance of this test. 183 day test Tax residency conferred when following clauses satisfied (Woellner, 2012). Taxpayer manages to stay for atleast 183 days in Australia in the given assessment year. This may be continuous or intermittent in nature. Taxpayer must intend to make Australia permanent home going ahead. Relevancy to Freds case First condition satisfied since Fred had a stay of 11 months in Australia before returning to England. Second condition not satisfied as Fred continues to consider England as the permanent home and has no intent to make Australia permanent residence at the current time. Domicile Test Tax residency conferred when following clauses satisfied (Gilders et. al., 2013). Taxpayer should have valid and legal domicile of Australia. Taxpayers permanent abode should lie within Australian territory and not outside. Relevancy to Freds case- The first condition itself is not satisfied as no information is given which suggests that Fred has Australian domicile. Reside Test Limited information available from relevant statutes and legislations but application by court and tax authorities indicates at the following factors (Deutsch et. al., 2016). Nature of social relationship especially the similarity of life style in Australia and country of origin Taxpayers purpose to visit Australia A significant purpose like long term employment stretching to several months results in tax residency Relevancy to Freds case- Following points are noteworthy. Fred has shifted with wife and leading a social life similar to back home. The purpose visit to Australia seems significant as it is for long term employment even though the exact period is unknown but he has stayed for 11 months. Hence, in accordance with the reside test, Fred would be considered as Australian tax resident for the given assessment year. 2. Case 1: Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 Facts Taxpayer owned a land for copper mining but he was not able to operate the mine, because of lack of the financial resource. Thus, the mine land was sold to another company and taxpayer received shares of that particular company. A sizable profit was received by the taxpayer in this transaction (Woellner, 2012). Judgement The received share profit transaction would be termed as assessable income because the intent of the taxpayer was not to start copper mining. This is apparent from the fact that the company exhausted the capital in buying the mine only. The company purchased the land with the motive of earning shares profit from sale of land to other company. Hence, the received share profit would be considered as taxable income (CCH, 2011). Case 2: Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 Facts The respective taxpayer started coal mining operations on the purchased land which was continued for years. The coal content gradually reduced in the land and when the land was rendered useless for mining, then the taxpayer planned to utilize this land asset. For the fulfilment of this intent, he sold coal deficit land to the land dealers after indulging in some land development steps like road, parks, sizable plots etc. A sizable profit was received by the taxpayer from sale of land (Gilders et. al., 2013). Judgement The tax authority had decided that the sale of the coal deficit land was to utilize the capital asset. There was no intent of the taxpayer to start the land sale business to earn profit. Hence, the activity of sale of the land would be regarded as realisation of the capital asset and thus, it would not contribute to assessable income and subject to only CGT (Deutsch et. al., 2016). Case 3: FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR Facts This case is about a taxpayer, who purchased a land to continue his fishing business in the year 1953. However, after some time the land was sold to land development companies. The companies had produced various plots, road, parks and other facilities in order to maximize the market worth of the land. This business activity was also updated in the article of association. A huge profit was received by selling of the plots (Barkoczy, 2013). Judgement According to the above factors, the court had decided, that the focus of the taxpayer behind the selling of the land was to reap benefits. Also, the new vendors of the land were involved in the land development actions, and also made the necessary changes in the article of association. It would be showed the involvement of the taxpayers in business process. Therefore, the income would be ordinary and taxed under S. 6-5 of ITAA, 1997 (Krever Black, 2007). Case 4: Statham Anor v FC of T 89 ATC 4070 Facts Statham Anor received a deceased farm land, which they used to establish a cattle business in regards to derive income for meeting their living expense. However, this cattle business was unsuccessful. Thus, in order to utilize the farm land and earn money, they planned to liquidate the farm land, which was done after making sub parts. A sizable return was received by the taxpayers from sale of land (Gilders et. al., 2013). Judgement Commissioner had decided that the received return would be assessable income. Statham Anor both were dissatisfied with the decision and made an appeal in the court. Court provided the judgement that the reason behind the sale of land was to utilize the farm land, since their cattle business was failed. Hence, to employ the land in the best possible manner, the sale was operated by the taxpayers. The nature of the sale activity was termed as realisation of the capital asset and accountable as per the provision of capital gains tax (CGT) (CCH, 2011). Case 5: Casimaty v FC of T 97 ATC 5135 Facts In this scenario, the taxpayer was involved in the farming business on the land for many years. The taxpayer had some financial dues, which forced the taxpayer to sell the a large part of farm land. A large divided part of the land was sold at a very high price. This helped the taxpayer to discharge his financial dues. The taxpayer still used a small section of the land for his farming business (Krever Black, 2007). Judgement Commissioner opined that this sale of land is a source of assessable income. Court ruled that the taxpayer still used the remaining section of the land for farming business. Also, in the initial phase, the taxpayer was completely involved in the farming and the sale of the land happened to pay back the financial dues and avoid bankruptcy. Thus, this was a realisation of the capital asset to resolve the financial crisis (Cassidy, 1994). Case 6: Moana Sand Pty Ltd v FC of T 88 ATC 4897 Facts The taxpayer owned a company which was selling the sand after extracting from land. Continuous extraction of sand caused deficit in sand level. Thus, in regards to use the leftover land, taxpayer engaged in plotting of small plots from the respective land and sold them to various plot buyers. This selling activity resulted in huge profit to the taxpayer (Barkoczy, 2014). Judgement The income tax commissioner decided that plotting of the land to make number of plots would be termed as business activity of land development and accountable for tax process as per the ITAA 1997. The derived income was ordinary in nature. The taxpayer did not agree with the judgement and appealed in the court. The court had announced that selling and land development activity were not the main focus of the company. It happened due to the depletion of sand reserves on the land. Thus, the plotting activity amounted to realisation of the capital asset and hence no tax would be levied (Krever Black, 2007). Case 7: Crow v FC of T 88 ATC 4620 Facts The taxpayer had purchased a land at a very less price, and produced fifty one blocks of various sizes. These sub divided plots were sold at a very high price and hence profit to the tune of $388,288 was realised by taxpayer. The concerned taxpayer was already aware about the high returns coming from sale of the block. Hence, he arranged money from various sources to buy the land at the first place. However, in the initial time, he utilized the land for farming but after some time had elapsed, he started selling land to receive profit (Woellner, 2012). Judgement Court had given the judgement that the prime aim of the taxpayer was to derive high profits from sale. Even, he borrowed money in this regard to buy the land. This highlighted the intention of the taxpayer to involve into the land selling business. Thus, the ordinary income derived from land sale would be taxed (CCH, 2011). Case 8: McCurry Anor v FC of T 98 ATC 4487 Facts The taxpayers McCurry Anor constructed three buildings on the purchased land. In order to achieve significant profit, they stared selling them to different buyers, but they failed to sell the buildings at the initial attempt. Therefore, for the time being, they used the building for temporary abode. After a period, all the buildings were sold with high return amount (Deutsch et. al., 2016). Judgement The court had rules that the primary intention of the taxpayers was to be involved in the land development activity to maximize the returns. Hence, in the view of the activity of the taxpayer, the received income would be taxable as ordinary income due to the assessable nature (Krever Black, 2007). References Barkoczy,S 2014, Foundation of Taxation Law 2014,6th eds., CCH Publications, North Ryde CCH 2011, Australian Master Tax Guide 2011, 50th eds., Wolters Kluwer , Sydney Cassidy, J 1994, The Taxation of Isolated Sales under Section 25 (1) ITAA: TR 93/2 v Joint Submission, Revenue Law Journal, Vol.4, No.1, pp. 56-62 Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2016, Australian tax handbook 9th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2013, Understanding taxation law 2013, 6th eds., LexisNexis/Butterworths Krever, R Black, C 2007, Australian taxation law cases 2007, 4th eds., Thomson ATP. Pyrmont Woellner, R 2012, Australian taxation law 2012, 6th eds., CCH Australia, North Ryde

Buod Ng Tigre Tigre free essay sample

More formally, a function is defined as a set of finite lists of objects, one for each combination of possible arguments. In each list, the initial elements are the arguments, and the final element is the value. For example, the  Ã‚  function contains the list  , indicating that integer successor of  Ã‚  is  . A relation is another kind of interrelationship among objects in the universe of discourse. More formally, a  relation  is an arbitrary set of finite lists of objects (of possibly varying lengths). Each list is a selection of objects that jointly satisfy the relation. For example, the lt; relation on numbers contains the list  , indicating that  Ã‚  is less than  . Note that both functions and relations are defined as sets of lists. In fact, every function is a relation. However, not every relation is a function. In a function, there cannot be two lists that disagree on only the last element. This would be tantamount to the function having two values for one combination of arguments. We will write a custom essay sample on Buod Ng Tigre Tigre or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page By contrast, in a relation, there can be any number of lists that agree on all but the last element. For example, the list  Ã‚  is a member of the  Ã‚  function, and there is no other list of length 2 with  Ã‚  as its first argument, i. e. there is only one successor for  . By contrast, the lt; relation contains the lists  ,  , and so forth, indicating that  is less than  ,  , and so forth. Many mathematicians require that functions and relations have fixed arity, i. e they require that all of the lists comprising a function or relation have the same length. The definitions here allow for functions and relations with variable arity, i. e. t is perfectly acceptable for a function or a relation to contain lists of different lengths. For example, the + function contains the lists  Ã‚  and  , reflecting the fact that the sum of  Ã‚  and  Ã‚  is  Ã‚  and the fact that the sum of  Ã‚  and  Ã‚  and  Ã‚  is  . Similarly, the relation lt; contains the lists  Ã‚  and  , reflecting the fact that  Ã‚  is less than  Ã‚  and the fact that  Ã‚  is less than  Ã‚  and  Ã‚  is less than  . This flexibility is not essential, but it is extremely convenient and poses no significant theoretical problems. Relation:  Ã‚  A relation is simply a set of ordered pairs. | A relation can be any set of ordered pairs.

The aging population of Japan Essay Example

The aging population of Japan Essay Example The aging population of Japan Paper The aging population of Japan Paper Japan is the oldest Nation in the world. The percentage of the population above 65 years is 19. 7%, which is 25. 2 million Japanese. This is higher than most of the other aging countries such as Italy 19. 6%, Germany 18. 6%, and France 16. 3%. This percentage has increased drastically since 1950 when it was 4. 9% and it is expected to reach 36. 5% by 2050. This obviously have a huge impact on the over all dependency ratio. 1 The average life expectancy in Japan is 81. 6 (77. 9 for males and for 85. 1 for females). In 2002 Japan was recorded to have the highest life expectancy compared to other developed countries such as USA, 77. 1 and Switzerland 79. 1. Japan, a country which had a life expectancy below most developed countries in the 1950, 63. 9, (partly due to World War II) has made advances in medical technology and improvements in sanitation. The increase in recent years is also due the fact that there havent been any major outbreaks of flu or other infectious diseases. Japans life expectancy is expected to increase to 88. 1 by the year 2050. Japan is becoming older and is losing its youth. The percentage of children aged 0-14 will be 14% of the entire population in 2005. This figure is slowly is slowly decreasing and has been for 50 years (1950s percentage was 35. 4%). This is because of the reduced fertility; people are too busy and decide to have children late. Japanese people work 1966 hours a year that is about 300 more hours of work than the Germans, who work on average 1590 hours per year. 2 More and more women are receiving higher education, 48% of the women continue on to higher education whereas only 42% of the men go on to higher education. Women who get a job and go on to higher wages dont want to get married and because if they dont get married they gather seniority therefore getting more pay. (The starting pay for men and women is about the same) 3 In the 1950s Japan had a population pyramid similar to the developing countries of today which is called expansive. Its population then was 83. 2 million. It had a large base to the mini baby boom between 1947 and 1949. Although there was a significantly large fall in each of the upward age groups due to high death rates and short life expectancy. The shortfall in the age group 30-39 was due to the casualties of World War II. Japans population pyramid started to look more like a developed country in the years to come; the base became smaller and the life expectancy rose rapidly. Japans population pyramid of 2000, is similar to most developing countries although it might soon plunge into the next stage very soon. Sweden which has reached a stage further than most developed countries has fertility as low as Japan. Sweden which once had one of the highest fertility rates is now falling rapidly. Its population in 2000 was 126. 9 million (more accurate population pyramid for 2000 at end of the essay). The population of Japan has not started to decline yet although it is bound to happen very soon. The population grew just 0. 17% in 2002. If the growth rate continues to shrink at its current pace the population will reach its peak by the year 2007. Also by 2007 the percentage of people aging above 65 will reach 20%, it will be the first country to do so. This is Japans population pyramid prediction for 2050. Its population will have started to decline considerably. More than one third of the population will be above 65 whereas only 13% of the population will be below 15 years. By then Japan would have gone through several problems due to its aging community. Demographers have predicted that 36. 5% of the population will be 65+. This is a national average; some regions in Japan will have a low aging population whereas others will have a high aging population. It has also been projected that by 2025 there will be communities where 80%+ of the population is 65 and over. This is also reflected in the median age of Japans population is relatively high compared to other countries, 42. 8. This obviously has an affect on the dependency ratio. Right now the elderly dependency ration alone (child dependency ratio is with children under 15) is about 30%. That would mean three working age people would have to support one elder. This is projected to increase rapidly in the coming years. In 2050 demographers expect the dependency ratio to be three people from the working population to support two elderly people. Tax revenues will cause problems for the working population, which therefore create problems for the government because of its huge deficit. .. There are several ways the government could control the aging population, although this would cost a lot. I think that the government should provide incentives for large families, two or more children so that the population should increase slowly and therefore increasing the youth population, raising fertility. This although take a long time, and couples would have to have time to take for the children and the hours of work would have to be reduced. The Government have been trying to reduce number of hours worked a year so that people that have more time to spend with their children. Another idea to increase the young population and have people have more children would be to import people from developing countries (probably skilled so that they would be able to level up to Japanese standards or they might just have people to do civil work). This would probably have an affect on the population, the people coming from outside would have larger families, even though the work load is hard because they believe that they should have a lot of children, therefore increasing the under 15 population. There is also the negative fact that the young generations might start bring dominantly foreigners. It the population is aging and it is hard to cope with, then they might as well move, export the aging people out, which has been happening recently. This would reduce the tax revenues on old people, and make the population younger. This of course not easy to do due to the cost needed to move the old people and etc. Increasing retirement age will not in theory affect the aging population; it would just reduce taxes for elder. Although this might have a physiological affect on the population and they might think of having children. The population might appreciate working for an extra 10 years or more, and hence it is not easy to pass such a law. People might be getting married, or living together and be sexually active but children are not being born because of contraceptives and abortion. Abortion should be made illegal, making people have children if they are pregnant. This might not have a great affect on the population, but it might stabilize the under 15 population or might even slowly increase. The problem is that if Japan continues like this and doesnt have more children and the percentage of people over 65 increases at a steady speed, the dependency ratio is going to be a one point is very close to one to one. This mean that the government will not be able to raise tax revenues to make the working population support the elders, but instead the population above 65 will have to support themselves, get their own medications. This means that the current working population will have to start saving up money because the government wont be able to pay for them. Thus the working population wont be able to spend money on children and remain childless, decreasing the population. (Didnt use this graph because you couldnt see the labels on a small scale). Country Year Child-dependency ratio Elderly-dependency ratioTotal dependency ratio Median age (years) Â  http://esa. un. org/unpp/index. asp? panel=2 (2005) 2 mofa. go. jp/j_info/japan/socsec/ogawa. html 3 mofa. go. jp/j_info/japan/socsec/ogawa. html Pictures- hino. meisei-u. ac. jp/econ/fnet/indexi. html.

How can an oil spill destroy a marine ecosystem Essay

How can an oil spill destroy a marine ecosystem - Essay Example The problem is worth discussing; thus, the given paper will analyze the effect of oil spills on marine life (Smith, 2013). The scale of oils spills is large because besides the officially recognized sources of spills, there are additional pollutants connected with everyday humans’ activity. Much of dirt including oils is transferred to seas by means of storm drains. Natural leakage of oils also contributes to this kind of pollution. Serious harm is done to the world oceans when the large amount of oil is spilt into the sea at once. It is especially dangerous for marine life as in this case the sea does not have enough time to recover. As West puts it, â€Å"Despite massive clean-up efforts following the  Exxon Valdez oil spill  in 1989, for example, a 2007 study conducted by the National Oceanic and Atmospheric Administration (NOAA) found that 26, 000 gallons of oil from the Exxon Valdez oil spill was still trapped in the sand along the Alaska shoreline† (West, n.d. ). When oil appears in the sea, some of volatiles are evaporated at once, while the oil forms a pellicle that swims in the water and can sweep large areas. Certainly, marine animals and fish, which appear near this pellicle, can be impacted negatively. First of all, the species, which live in the water and consume vegetation, can suffer because oil impedes the oxygen entering and prevents water exchange that causes the death of vegetation consumed by fish and marine animals. This leads to death from starvation (Smith, 2013). Animals and birds, which appear in the oil film, smudge with oil, and since oil coating cannot be easily eliminated, they can die from loosing the water resistance of their coats. Flying birds can also be smudged that prevents them from normal flying. â€Å"Some animals are more vulnerable to oil than others. For example, young may be less able to deal with either coatings or exposure to toxic substances than adults due to their size, underdeveloped immune syst ems and behaviors. Marine mammals, seabirds (especially penguins) and  sea turtles  are all particularly vulnerable to oil on surface waters as they spend considerable amounts of time on the surface feeding, breathing and resting† (â€Å"Effects of oil on marine life,† n.d.). Oysters and mussels can be also smudged with oil that kills the animals, which consume them. What is more awful is that these species can appear on our table. Such cases have been already met: some people complained that marine products tasted oily. Thus, not only animals, but also people are in risk to consume marine products smudged in oil. Gulping oil is also dangerous for marine species and can lead to long term consequences including the violation of reproductive function, ability to grow, etc. â€Å"Fish and shellfish may not be exposed immediately, but can come into contact with oil if it is in the water column. When exposed to oil, adult fish may experience reduced growth, enlarged liv ers, changes in heart and respiration rates, fin erosion, and reproduction impairment. Oil also has effects on eggs and larval survival† (â€Å"Oil spills can be ...,† n.d.). Thus, it is clear that oil spilt in the water causes more series damage than oil spilt on land as it is not easy to trace it, and also it can cover large areas due to oil film formation. Animals and birds which