Suffragettes :: American America History

Suffragettes In Great Britain, woman suffrage was first advocated by Mary Wollstonecraft in her book A Vindication of the Rights of Woman (1792) and was demanded by the Chartist movement of the 1840s. The demand for woman suffrage was increasingly taken up by prominent liberal intellectuals in England from the 1850s on, notably by John Stuart Mill and his wife, Harriet. The first woman suffrage committee was formed in Manchester in 1865, and in 1867 Mill presented to Parliament this society's petition, which demanded the vote for women and contained about 1,550 signatures. The Reform Bill of 1867 contained no provision for woman suffrage, but meanwhile woman suffrage societies were forming in most of the major cities of Britain, and in the 1870s these organizations submitted to Parliament petitions demanding the franchise for women and containing a total of almost three million signatures. The succeeding years saw the defeat of every major suffrage bill brought before Parliament. This was chiefly because neither of the leading politicians of the day, William Gladstone and Benjamin Disraeli, cared to affront Queen Victoria's implacable opposition to the women's movement. In 1869, however, Parliament did grant women taxpayers the right to vote in municipal elections, and in the ensuing decades women became eligible to sit on county and city councils. The right to vote in parliamentary elections was still denied to women, however, despite the considerable support that existed in Parliament for legislation to that effect. In 1897 the various suffragist societies united into one National Union of Women's Suffrage Societies, thus bringing a greater degree of coherence and organization to the movement. Out of frustration at the lack of governmental action, however, a segment of the woman suffrage movement became more militant under the leadership of Emmeline Pankhurst and her daughter Christabel. After the return to power of the Liberal Party in 1906, the succeeding years saw the defeat of seven suffrage bills in Parliament. As a consequence, many suffragists became involved in increasingly violent actions as time went on. These women militants, or suffragettes, as they were known, were sent to prison and continued their protests there by engaging in hunger strikes. Meanwhile, public support of the woman suffrage movement grew in volume, and public demonstrations, exhibitions, and processions were organized in support of women's right to vote (see photograph). When World War I began, the woman suffrage organizations shifted their energies to aiding the war effort, and their effectiveness did much to win the public wholeheartedly to the suffragist cause. Suffragettes :: American America History Suffragettes In Great Britain, woman suffrage was first advocated by Mary Wollstonecraft in her book A Vindication of the Rights of Woman (1792) and was demanded by the Chartist movement of the 1840s. The demand for woman suffrage was increasingly taken up by prominent liberal intellectuals in England from the 1850s on, notably by John Stuart Mill and his wife, Harriet. The first woman suffrage committee was formed in Manchester in 1865, and in 1867 Mill presented to Parliament this society's petition, which demanded the vote for women and contained about 1,550 signatures. The Reform Bill of 1867 contained no provision for woman suffrage, but meanwhile woman suffrage societies were forming in most of the major cities of Britain, and in the 1870s these organizations submitted to Parliament petitions demanding the franchise for women and containing a total of almost three million signatures. The succeeding years saw the defeat of every major suffrage bill brought before Parliament. This was chiefly because neither of the leading politicians of the day, William Gladstone and Benjamin Disraeli, cared to affront Queen Victoria's implacable opposition to the women's movement. In 1869, however, Parliament did grant women taxpayers the right to vote in municipal elections, and in the ensuing decades women became eligible to sit on county and city councils. The right to vote in parliamentary elections was still denied to women, however, despite the considerable support that existed in Parliament for legislation to that effect. In 1897 the various suffragist societies united into one National Union of Women's Suffrage Societies, thus bringing a greater degree of coherence and organization to the movement. Out of frustration at the lack of governmental action, however, a segment of the woman suffrage movement became more militant under the leadership of Emmeline Pankhurst and her daughter Christabel. After the return to power of the Liberal Party in 1906, the succeeding years saw the defeat of seven suffrage bills in Parliament. As a consequence, many suffragists became involved in increasingly violent actions as time went on. These women militants, or suffragettes, as they were known, were sent to prison and continued their protests there by engaging in hunger strikes. Meanwhile, public support of the woman suffrage movement grew in volume, and public demonstrations, exhibitions, and processions were organized in support of women's right to vote (see photograph). When World War I began, the woman suffrage organizations shifted their energies to aiding the war effort, and their effectiveness did much to win the public wholeheartedly to the suffragist cause.

An Analysis of George Orwell’s “Why I Write”

George Orwell and Joan Didion, in their essay, â€Å"Why I Write,† imply that writing has affected each author to abdicate adversity and to accept failure. Orwell and Didion support their implications by explaining how each author attempted to embrace the abstract ideas in writing, but learned to view themselves as mediocre writers, neither good nor bad, whose self-reflection in writing produced a solemn atmosphere.Their purpose is to educate the reader on relevant motives and authenticity associated with writing to help them conceive a profound piece of work through self-reflection. Both authors establish a formal but moderately depressing tone, appealing to young Americans who hope to become writers.George Orwell, in the essay, â€Å"Why I Write† utilizes the rhetorical strategy of explanation in order to effectively deliver his message to the attending audience. Orwell, at first, introduces a statement about his childhood and his ambitious goals to become an inspirin g writer. Suffering from depression and solitude during his adolescent years, Orwell often constructed solemn pieces of literature in order to reflect upon his current lifestyle.This idea of self-reflection assisted Orwell in becoming an exalt writer. Through exemplification, Orwell introduced the â€Å"four great motives for writing.† Orwell reflects upon the subject of sheer egotism, arguing that writers often write to be remembered.The author further elaborates on this idea, stating that serious writers care more about personal self-reflection than making money. In the motive of aesthetic enthusiasm, Orwell views himself as a moderate writer, illustrating how writers make their writing sound and look good by appreciating the aesthetics.The author eventually provides an  example for these motives, by appealing to the pathos in his Spanish-civil war poem, often concentrating on emotion and expressing remorse. Through explanation, George Orwell was able to effectively deliv er his message to the attending audience.Joan didion, in the essay â€Å"Why I write,† utilizes the rhetorical strategy of explanation to appeal to her audience. Joan introduces her essay with the topic of self-reflection, by illustrating the act of saying I.In addition, Joan elaborates on this idea of self-reflection, explaining how writing allowed her to create a mind of abstract ideas. Similar to Orwell, Joan experienced several obstacles that impeded her writing. The author focuses on a particular issue, in which Didion became distracted while writing.The author reflects upon this idea, by providing an example of how her attention diverted simply to a â€Å"flowering pear outside her window† or the â€Å"lights on in the Bevatron† while writing at Berkley.Didion additionally conveys her attitude towards these distractions, often wondering why such events occur. As a result, Joan often ponders upon the abstract ideas in order to enhance her writing. Through t he use of explanation, Joan didion was able to effectively deliver her message to the attending audience.George Orwell and Joan didion, in their why I write, employ the rhetorical strategy of explanation in order effectively attend to their audience. Though each author provided examples in order to support their implication, their appeals to pathos and emphasis on pondering the abstract ideas in writing further attracted their audience.

Legalizing Prostitution Essay examples - 2251 Words

Thesis: Legalizing prostitution could help clean up the streets, lower taxes, lower the rate of rape and the rate of organized crime. From one of the world’s oldest professions comes one of the oldest legal debates. There is no denying that the sex industry has taken international dimensions and is recognized as an economic motor for many countries. As countries around the world debate the merits of legalizing, or at least decriminalizing prostitution, the following questions should be addressed. Would legalization reduce some of the inequalities and abuse suffered by the women involved? On the other hand, by legitimizing prostitution, would society reverse decades of work to promote human rights and improve the status of women?†¦show more content†¦The same town hall official on the legalization of prostitution in Holland, states that this â€Å"will provide the authorities with a potent weapon in their fight against crime in Holland’s red-light district: red tape of bureaucracy† (Sissons 2). Legalization of prostitution will bring more safety, legitimacy and autonomy to the industry as a whole. Laws would distinguish between voluntary and forced prostitution. The pimp or brothel owner would be open to prosecution for abuses. Examples of violence, from the book A Vindication of Rights of Whores, tell of police providing no protection to prostitutes. Even when reports came to the police in Sydney, Australia, of â€Å"women being lassoed and dragged behind a car,† and of women disappearing, police did nothing (Pheterson 60). When these men finally killed a nurse who was an ex-beauty queen, the men were arrested in a matter of days. When prostitutes saw the three men accused in the paper, the women said â€Å"That’s the guy, those are the men who have been committing violence against us† (Pheterson 60). The Australian Prostitutes’ Collective went to police and told them these men were responsible for the violence against them in the last few months. The attitude from the police was â€Å"Look, if these women weren’t here in the first place, this sort of thing wouldn’t happen† (Pheterson 60). It is easy to see the contrast between the attitude of the police toward violence on all the streetShow MoreRelatedLegalizing Prostitution635 Words   |  3 PagesMany people consider legalizing prostitution as â€Å"opening Pandora’s box,† because prostitution is a profession people consider ‘immoral.’ Prostitution has no good sense about it. Many prostitutes are forced to work on the street, and many take drugs, not to mention that they help spread diseases such as the infamous HIV AIDS. So why would countries like Germany and Holland legalize such a forbidden profession? The answer? They look at the bigger picture. It is a known fact that prostitutes makeRead MoreThe Issue Of Legalizing Prostitution1700 Words   |  7 PagesReleasing laws on prostitution †¦ specifically, legalizing this area of the sex industry, will create a profound impact on society. While halotry (as it was once commonly called) has its detractors and negative connotations, the benefits outway the problems society consistently point out. Society at large questions the merits of legalizing prostitution, when in fact there are several advantages legalization could create. At a minimum, legalizing harlotry will make the job significantly safer and keepRead MoreThe Benefits Of Legalizing Prostitution1500 Words   |  6 PagesThe Benefits of Legalizing Prostitution Prostitution is supposedly the oldest profession in the world. It is legal in some countries, such as the United Kingdom and Germany. However, in the majority of the world, prostitution is illegal. The legalization of prostitution has become a popular dispute between what is morally right and wrong. There would be economic benefits in the amount of revenue that governments generate if prostitution were to become a legal line of work. However, many people areRead MoreThe Issue Of Legalizing Prostitution1823 Words   |  8 Pages Nowadays, prostitution is regarded as a taboo subject for most of the people. It was considered to be harmful with hidden criminal behavior. Despite of being regarded as a bad industry, prostitution is a billion-dollar industry throughout the world. A large number of men and women got enrolled in the prostitution market as suppliers and consumers. As today in US, Nevada is the only one state which provides legal prostitution with laws limited while other stat es consider prostitution as outlaw andRead MoreEssay On Legalizing Prostitution1786 Words   |  8 PagesTimeless Profession Prostitution is known to be the world’s oldest profession, yet people in every state of the nation except Nevada are arrested, thrown in jail, and punished for this victimless crime. In today’s society, â€Å"The older we get the more labels and categories we collect† (Gay 3). Prostitutes suffer from the labels imposed upon them. Their jobs are judged as immoral, when if fact, they are legitimate. The best solution to these problems is by legalizing prostitution. The legalization ofRead MoreAdvantages of Legalizing Prostitution1749 Words   |  7 PagesProstitution is known as the oldest profession and has been around for millenniums, dating back to Roman, Byzantine, Greek and Egyptian empires (Baldwin, 2004). The ancient cultures of those empires dealt with the needs of the group and consequently developed protocols for dealing with sexual relations that have propagated throughout time to the modern era. As a result, prostitution is prominent in society today. When analyzing the sex trade, the factors of cultural precedence, philosophy, religionRead MoreEssay on Legalizing Prostitution927 Words   |  4 Pages Legalizing prostitution! A way for the American government to create job opportunities for the American women that chooses this profession. Prostitution is legal in many countries, so why not all of the United States? Prostitution should not be a crime! Sex is not a crime. Exchanging of money is not a crime. So, why should the two combined be a crime? Women can have sex with as many people as she wants in her private life, it’s her body and her choice. So what if she charges for it. She is providingRead MoreLegalizing Prostitution in Britain Essay1270 Words   |  6 PagesLegalizing Prostitution in Britain Apparently if you go back through history, as far back as you can, as far back as we have records, you will find evidence of people selling sex for personal gain. It seems that prostitution has been around for a very long time and that the sex industry was thriving at least a few thousand years before the Industrial Revolution; a good deal longer than its name suggests. So, it comes as no shock to discover that, many people considerRead MoreLegalizing Prostitution Essay1748 Words   |  7 PagesProstitution has been a part of our worlds culture since the beginning of time, and is the worlds oldest profession. Prostitution is defined by the Webster dictionary as â€Å"the act or practice of engaging in promiscuous sexual relations especially for money.† If prostitution were legalized, there would a reduction in sex crimes, American citizens would have the freedom to choose any profession within the sex industry and it would provide economic benefits for the local and federal governments, asRead MoreLegalizing Prostitution : The Pornography Industry Essay1032 Words   |  5 PagesLegalizing prostitution will expand the pornography industry. First of all, prostitution and pornography has the relationship in the sex industry activity. This relationship will share the same three factors: a seller (pimp/producer/manager), a person being sold (prostitute/porn actress/stripper) and a buy er (john/porn viewer/club patron). So what kind of relationship between pornography and prostitution? Has it to be the cause and effect relationship? It s impossible to say definitively that watching

Socrates - Definitions of Piety Essay - 942 Words

Socrates - Definitions of Piety During the Periclean age (around 400 B.C.) in Athens Greece there was a man named Socrates. He was considered a very wise man by the Athenians. However there were men in power who did not care for him or his teachings; Claiming that he corrupted the Athenian youth and did not believe in the Greek gods, Socrates was put on trail. On his way to his trial Socrates met a man named Euthyphro, a professional priest who is respected by the authorities (those who want get rid of Socrates). Euthyphro is at the court house to prosecute his father for murder. Socrates finds this to be interesting. If Euthyphro can properly explain why he is prosecuting his father for murder Socrates might have an†¦show more content†¦Socrates says you did not teach me adequately when I asked you what the pious was, but you told me that what you are doing now, prosecuting your father for murder is pious (Plato, 10) Socrates wants to know what piety is through one form (Plato, 10). He does not want to kn ow which things or actions are pious, but rather what piety itself is. One cannot simply define something by giving examples so this definition does not satisfy Socrates. Euthyphro gives Socrates the second definition. He argues what is dear to the gods is pious, what is not is impious (Plato, 11). Therefore piety is determined by the gods. According to this argument this cannot be true because, how can all the gods find everything to be pious when what is just to some gods is unjust to others, and what one god finds beautiful another would not. They have differences in opinions. The gods are in a state of discord, that they are at odds with each other (Plato, 11). They [the gods] consider different things to be just beautiful, ugly, good, and bad. (Plato, 12). This is a good argument in that, the gods would not agree on piety, therefore piety cannot be simply what is dear to the gods. It must be something else. The third definition that Euthyphro states is that The godly and the pious is a part of the just that is the care of the gods, while that concerned with the care of men is the remainingShow MoreRelatedAnalysis Of Plato s The Euthyphro 1723 Words   |  7 Pagesteacher, Socrates and his most notorious disciple, Aristotle, Plato set the groundworks of Western philosophy and science amid dialogues such as Apology, Euthyphro, Republic and Laws. These dialogues provided some of the earliest handlings of political inquiries from a philosophical viewpoint. In the Euthyphro, Plato composes a dialogue that transpires in 399 BC, weeks before the hearing of Socrates, for which Socrates and Euthyphro try to determine an absolute meaning for the word â€Å"piety† also knownRead MoreThe Definition of Piety in Platos Euthyphro1311 Words   |  5 Pagesï » ¿The Definition of Piety in Euthyphro Introduction Platos Euthyphro introduces the Socratic student both to the Socratic Method of inquiry and to, or at least towards, a definition of piety. Because the character of Euthyphro exits the dialogue before Socrates can arrive at a reasonable definition, an adequate understanding of piety is never given. However, what piety is not is certainly demonstrated. Euthyphro gives three definitions of piety that fail to mean much to Socrates, who refutesRead MorePiety VS Impiety (Euthyphro Socrates)1042 Words   |  5 PagesWhat is piety and impiety? This broad question is exactly what Euthyphro and Socrates debate about the true meaning of these two words. When society hears the word piety, they think of worship for God or religious fulfillment of sacred obligations. However, when Socrates attends the kings court on charges of impiety by Meletus, he encounters Euthyphro there who is going to prosecute his own father for accidentally killing one of his workers. Even though Socrates feels that E uthyphro has courageRead MoreThe Euthyphro, By Socrates And Euthyphro1733 Words   |  7 Pagesconsidered the epitome of Socrates’ mastery of philosophy. In this dialogue, Socrates and Euthyphro converse on the porch of King Archon, who oversees religious laws. They both state why they are there and try to justify themselves to each other. While doing this, they circumvent about the matter of what piety exactly means. Euthyphro, having the reputation of being divine and pious, told Socrates that he is indeed an expert in these matters relating to piety, but Socrates makes it his mission to proveRead MoreThe origin of piety956 Words   |  4 Pagesabsolute of piety is what Socrates seemed to be searching for. His questioning of Euthyphro may have been due to his innocent curiosity. It is also probable to assume that Socrates knew that there was no true definition of Piety, and that his overall quest to find the universal of piety was used more as an example. He may have been expressing critical thought and encouraging society to understand the variation of individual perception, and the distinction of human existence. In my opinion, piety cannotRead MoreEuthyphros Definitions of Piety Essay1017 Words   |  5 PagesEuthyphro offers at least four definitions of piety. Analyze each one of them. According to you, what are the shortcomings and fallacies that Socrates finds in each one of them? In Euthyphros initial dialogues with Socrates he is in the process of prosecuting his father for the murder of a murderer. Socrates did not quite understand the philosophy behind Euthyphros actions but nevertheless wanted to learn. Socrates chose to speak with Euthyphro with hopes to better understand EuthyphroRead MorePlato’s Euthyphro829 Words   |  4 Pages In the Euthyphro, Socrates and Euthyphro discuss the concept of piety/holiness. This essay will not only test my ability to recognize and engage philosophical concepts and analysis, but also brings me into the dialogue as a participant, asking me to create my own definition of holiness. I explain how the concept of holiness emerges in the dialogue and why it takes a prominent position in the conversation between Socrates and Euthyphro. I present the three definitions that Euthyphro uses in hisRead MoreThe Incompleteness of Platos Euthyphro Essay848 Words   |  4 Pagesthe definition of a virtue. In its case, the virtue is piety. In the end, the dialogue fails to uncover this definition, rendering an impression of incompleteness. On account of the dialogues dual effect -- the presentation of Socrates spirit as well as the Greeks inability to define piety -- explanations for its incompleteness often place too much emphasis on Socrates and, as a result, fail to unearth its true genes is. Some students argue, for example, that the failure to define piety is inducedRead MorePlato : The Trial And Death Of Socrates1107 Words   |  5 PagesPhil 103 Essay #1 Plato: The Trial and Death of Socrates Euthyphro In Platos Euthyphro, Euthyphro is surprised to see Socrates at the courthouse because he doesnt seem like the kind of person that should be anywhere around a courthouse. They both discuss why Socrates is there in which he tells Euthyphro that he is being indicted by Meletus for corrupting the youth because he does not believe in the old gods of Athens and makes up new gods. Socrates goes on by telling Euthyphro his issue is notRead MoreSocrates Cross Examination Of Euthyphro s Beliefs On What Constitutes As Pious1492 Words   |  6 PagesSocrates’ cross examination of Euthyphro’s beliefs on what constitutes as pious and impious explicates the the argument, â€Å"is the pious loved by the gods because it is pious, or is it pious because it is loved by the gods?†. In demonstrating how this aligns as a real dilemma for Euthyphro in that the gods are not the source of morality, and how it is a false dilemma for Socrates because he believes morality to be ambiguous, would be to further analyze the question in where morality stems from. In

Business Law Exemption Clause - 945 Words

1. An exemption is a clause in a contract that exempts or removes liability from one or both parties in certain circumstances. Exemption clauses are used frequently in business organization contract. These clauses apportion risk between the parties concerned and the law upholds them, assuming the parties negotiated them while drafting the contract 2. The two ways in which exemption clauses can be incorporated in a contract are: (1) Incorporation by notice and (2) Incorporation by signature. 3. I would first ask X if he was notified of the hotel’s policy while, he was checking in. If He was informed of a policy to secure valuables at the front desk, then he was responsible for his losses and Y had no obligation to reimburse him†¦show more content†¦6. Misrepresentation is: A statement of fact made by one party to contract (the representor) to the other (the representee) which, while not forming a term of the contract, is one of the reasons that induces the representee to enter into the contract. 7. In a misrepresentation case, for the courts to make its decision, it generally looks for the following two things in the representor’s statement: (1) Statement of fact and (2) Inducement. 8. In a case of Tim v Roy - T Company build concrete houses with plycemet backing instead of blocks. The marketing department of the company, market the houses as fully concrete. R purchase one of the houses from T Company at the cost you would pay for a fully concrete house. After living in the house for a month R found out that the house was not fully concrete. The plaintiff sued on grounds that he bought the house from the company because he thought the company was building fully concrete houses and he was deceived when they did not. In this case the information given by the Marketing department was of a fraudulent one therefore it was a fraudulent misrepresentation. When proving a fraudulent misrepresentation the plaintiff have to prove that the representor acted in a fraudulent manner or that they made the statement knowingly or without belief it was true or recklessly. All of the above was proven. Tanya’s Boutique v. Andrà ©a Collins – In this case, Tanya gave wrong information concerningShow MoreRelatedBusiness Law: Exemption Clause961 Words   |  4 Pages1. An exemption is a clause in a contract that exempts or removes liability from one or both parties in certain circumstances. Exemption clauses are used frequently in business organization contract. These clauses apportion risk between the parties concerned and the law upholds them, assuming the parties negotiated them while drafting the contract 2. The two ways in which exemption clauses can be incorporated in a contract are: (1) Incorporation by notice and (2) Incorporation by signature.Read MoreContract Law Enforces The Right Of Contractual Freedom1684 Words   |  7 PagesContract law enforces the right to contractual freedom. Although, when one party has a stronger position in the commercial market, he may take advantage of his position and contract away from fair legal rules . Incorporation of terms The common law finds that, in the absence of misrepresentation, when parties are signing an agreement it follows that they agree to the terms included . In L’estrange v Graucob (1934), Scrutton LJ stated that the general principle of incorporation of terms is thatRead MoreBusiness Law1361 Words   |  6 Pagescommon law? The issue of this case will be whether James can hold Happy Holiday Hotel responsible for the loss of his property notwithstanding the exemption clause found in the hotel rooms. Under the Exemption Clauses in Common Law, it states that in order for this clause to be valid, the clause must be included in the contract when the contract is made. If there is any attempt to include it in after the contract has been made, the clause will be deemed as not valid. Based on The Exemption ClausesRead MoreBusiness Law1345 Words   |  6 Pagescommon law? The issue of this case will be whether James can hold Happy Holiday Hotel responsible for the loss of his property notwithstanding the exemption clause found in the hotel rooms. Under the Exemption Clauses in Common Law, it states that in order for this clause to be valid, the clause must be included in the contract when the contract is made. If there is any attempt to include it in after the contract has been made, the clause will be deemed as not valid. Based on The Exemption ClausesRead MoreTips For A Software Start Up Company1504 Words   |  7 Pageson fundraising activities unless one of the exemptions under the Act applies. She asks you to write a memo to introduce and compare various exemptions which might be applicable. The memo should cover at least the following topics: wholesale investor, small offer and crowd funding. You may also discuss any other exemptions which you think might be relevant. To: CEO of gaming apps From: employee Date: 5/9/2015 Subject: Comparison of different exemptions applicable to fundraising activities Introduction:Read MoreAn Case Between Fiona s Company Film Fun And Goliath Plc1422 Words   |  6 PagesThis case between Fiona s company Film Fun and Goliath plc concerns exemption clauses and whether Film Fun plc, as the injured party, can seek legal relief against Goliath plc. Protection from such unfair terms is offered by the common law, most noticeably the Unfair Contract Terms Act (UCTA) 1977 and Unfair Terms in Consumer Contract Regulations (UTCCR) 1999. Many factors surrounding the clause are to be considered such as its incorporation and construction into the contract as well as legislationRead MoreExemption Clause1898 Words   |  8 PagesExemption Clause Each time a person travels on a bus, train or an airplane, buys a washing machine, computers, etc., or deposits good in a railway locker or even going to a concert, he will receive a standard form contract. There are two kinds of standard form contracts which is business transactions and consumer transactions Business transaction is one that regulates dealings between people in business for example building contracts and etc. While consumer transaction is one whichRead MoreThe Supremacy Clause : Conflict Between Federal And State Law1656 Words   |  7 PagesChristina Wood The Supremacy Clause: Conflict between Federal and State Law as it relates to Medical Marijuana The American Constitution provides for a division of government powers between the federal and state governments, as well as provides solutions in an event of conflict between these two governments. The Supremacy Clause is derived through Constitutional Law and determines that the Constitution, Federal statutes, and United States treaties contain the â€Å"supreme law of the land†, creatingRead MoreHow Charitable Organizations May Not Participate Or Intervene1678 Words   |  7 Pagestermination assessment of all taxes due, and an injunction against further political expenditures.† B. Legislative History The structure of tax exemption for charitable organizations was developed through legislation enacted between 1894 and 1969. Over that period of time, Congress established the basic principles and requirements of tax exemption, activities of tax-exempt organizations that were taxable, and defined and regulated public foundations. Early legislation was enacted between 1894Read MoreUcta Law Essay951 Words   |  4 PagesSale of Goods Act 1979 (sellers implied undertakings as to conformity of goods with description or sample, or as to their quality or fitness for a particular purpose) cannot be excluded or restricted by reference to any contract term. Exclusion clauses subject to reasonableness S.6(3) states that as against a person dealing otherwise than as consumer liability for breach of the obligations arising from ss.13, 14 or 15 of the Sale of Goods Act 1979 can be excluded or restricted by reference to a

Judicial Interpretation of Tax Treaties

Question: Discuss about the Judicial Interpretation of Tax Treaties. Answer: Introduction: In this case, Eric was carrying on a business of producing milk in a land acquired in 1990. The land was purchased at a price of $750000.00. The business was successful for 26 years but recently it generated insufficient profit. Therefore, Eric decided to sell the plot of land. The real estate agent offered two options for selling the land the first option is to sell the land in 50 parts for $ 3000000.00 or in a single transaction for $2500000.00. In selling the land in part, it will take 3 months for approval and another 6montrhs for completing the entire sale. The issue here is to establish whether Eric is required to include in his assessable income the earnings from sale of land from both the options: Subdividing and selling of land in 50 lots for a total of $3000000 over a period of six months; Selling of land in one transaction for $250000.00 without subdividing land; The section 4-1 of the Income Tax Assessment Act 1997 provides that it is necessary for an individual, corporation or an entity to pay tax on their income. The income on which the taxes are paid is known as taxable income. The taxable income is calculated after subtracting allowable deduction under section 8-1 of the ITAA 1997 from the assessable income (Saez 2013). The assessable incomes are of two type ordinary income and statutory income. The sections 6-5 of the Income Tax Assessment Act 1997 provide that income according to the common concept is known as ordinary income (Burkhauser et al. 2015). The incomes that are not regular income are known as statutory income under section 6-10 of the Income Tax Assessment Act 1997. The capital gain is an example of statutory income. The section 102-5 of the ITAA 1997 states those net capital gains are included in the assessable income (Alvaredo et al. 2013). It is important for a business to determine whether income from particular activity is ordinary income or capital gain because amount included in the assessable income will be different. The distinction between capital receipt and revenue is important because of the judicial analysis of the section 8-1 of the Income Tax Assessment Act 1997. In the case of Sun Newspapers ltd V FCT (1938), it was held that distinction is made between the capital expenditure and revenue expenditure by establishing the process by which business earns regular income (Grubert and Altshuler 2016). The principles that have been applied for distinguishing between the capital receipt and revenue income is the flow of income. The ordinary income as declared in section 6-5 of the Income Tax Assessment Act 1997 includes earnings from personal exertion, business income, isolated transactions and income from property (Graetz and Warren 2014). The section 25-1 of the Income Tax Assessment Act 1997 term isolated transaction have been referred to include transactions that are outside the ordinary course of business activity and the transaction that have been entered into by non business taxpayer (Facc io and Xu 2015). The Taxation Ruling 92/3 in Para 6 states whether a profit that have been made form isolated transaction should be include in the ordinary income depends on particular circumstances of the case. In Para 13 of the Taxation Ruling 92/3 it states that whether a particular transaction is an isolated business transactions depends on the following: The nature of the business activity; The scale of activity undertaken by the enterprise; The amount involved in the transaction and the profit that have been made; The nature, range and complication of the business transaction; The transaction involves purchase and disposal of property; The moment of the transaction; Therefore based on the above discussion it can be said that if a particular transaction is considered as isolated transaction then income derived from that operation should be regarded as ordinary income. In the case of Scottish Australian mining Co V Federal commissioner of Taxation (1950) it was held that realization from capital assets are generally is regarded as capital. In the case of Federal commissioner of Taxation V Whit fords beach Pty Ltd (1982) it was held that if a capital assets is used for venturing in trading activity then it is an ordinary income (Hanlon and Pinder 2013). Application In this case, Eric decided to sell a plot of land that was used for farming business. Therefore, it is capital assets and as per the case of Scottish Australian mining Co V Federal commissioner of Taxation (1950) this profit from sale of land should be regarded as capital gain. However it can be seen that if Eric chooses the first option then it satisfies the condition laid down in the Para 13 of the Taxation Ruling 92/3. Then in such case, the transaction is considered as an isolated transaction and is treated as an assessable income (Rimmer et al. 2014). If Eric chooses, the second option of not dividing the plot and selling it in lump sum then in such case the capital gain or loss will be computed and that will be integrated in the assessable income. The section 102-22 of the ITAA 1997 states that capital gain is calculated by using two methods and then it is compared to include it in the assessable income. The two methods are discount method under division 114 and discount method under division 115. The calculations are given below: Computation of Capital Gain Particulars Discount Method Indexation method Sales Proceed $ 2,500,000.00 $ 2,500,000.00 Less: Cost of acquisition $ (750,000.00) $ (873,305.08) commission $ (62,500.00) $ (62,500.00) Gross Capital Gain $ 1,687,500.00 $ 1,564,194.92 Less: Discount 50% $ (843,750.00) Net Capital Gain $ 843,750.00 $ 1,564,194.92 Table 1: Capital Gain (Sources: created by author) Based on the above argument it can be concluded that as there if the plot of land is subdivided into 50 plot and sold for a period of 6 months. Then it should be considered as a isolated business transaction and income should be included as assessable income as an ordinary. The expenses that are made for the purpose of sale are allowed as deduction. On the other hand, if the land is sold in one transaction as a single plot then it is considered as income from capital gain. The calculation above shows that capital gain is less in discount method so this should be included in assessable income. In this case, George Eals was born in USA but currently he is a permanent resident of Australia. He currently works in technology firm and is required to visit oversea. In the year 2016, George has stayed outside Australia for 150 days. The firm has offered George for a job outside Australia for three years. He will be allowed to visit Australia for one month after every three months. The issue in this case is to determine the residential status of George in the flowing two circumstances: If children and house lives in the house of Sydney; If the house is sold and the family moves with George; The determination of residential status is important because it affects the assessable income of the taxpayer. The section 6-5 and section 6-10 of the Income Tax Assessment Act 1997 states that in case of a resident the income received from all the sources are taxable. This section also provides that in case of nonresident the income received only form Australian sources are assessable (Sharkey 2015). In the case of Federal Commissioner of Taxation V Applegate (1979), it was held that it is necessary to establish the residential status of an individual annually. It was held in the case of Levene V the Commissioner of Inland Revenue (1928) that for the purpose of tax a person can be resident for more than one country. The section 995-1 of the ITAA 1997 states the meaning of resident. It is provided in the section that for the purpose of tax an individual residing in Australia is regarded as resident for the purpose of tax (Wickramasuriya 2014). The residential status of an individual is ascertained after referring to the rules provided in the section 6-1 of the Income Tax Assessment Act 1936. The Para 32 of the Taxation Ruling 98/17 provide four test for determining the residential status: The first test is to ascertain the residential status in accordance with the ordinary concept and it is known as common law test; The domicile rule test is the second test and according to this rule the residential status is ascertained after determining the permanent place of residence of the taxpayer; The183 days rule test is the third test and according to this test if an individual resides in Australia for 183 days or more then the person is considered as resident for the purpose of tax; The fourth test is the superannuation test that is applicable to all the government employees that are working abroad. In section 6-1 of the ITAA 1936 provides that the expression resides in used in the legislation in the ordinary sense and no further clarification is provided. Therefore, in accordance with the ordinary concept any individual residing in Australia is regarded as resident for the purpose of tax (Garbarino 2016). The domicile rules states that the there are two conditions that needs to be fulfilled for deciding the residential status of a person. The first condition of the rule is that the person must have a residence in Australia (Palassis 2014). The subsequent condition is that the person should not have a permanent place of abode outside Australia. The taxpayer will be considered as resident if these two conditions are satisfied. In the case of Udny V Udny (1869), the meaning of domicile is stated as a place that the individual considers as a home. If an individual resides in Australia for more than 183 days or more then the individual is regarded as resident. The two additional conditions are that the individual does not have a permanent place outside Australia and the individual has decided to reside in Australia. The fourth test is not applicable in this case as the taxpayer is not a government employee. The Taxation Ruling 98/17 also states that if any one of the rule is satisfied then the person is considered as resident for the reason of tax (Love 2015). Application In this case, George is a resident of Australia but has stayed overseas for 150 days during the year 2016. Therefore, 183 days rule is not satisfied. George has a permanent place of abode in Australia where his three child and wife resides therefore he has satisfied the domicile test. Based on this discussion it can be said that during the year 2016 George was a resident for the purpose of tax. As per section 6-5 and section 6-10 of the ITAA 1997 for a resident income received from all the sources is taxable. In 2016, the income received form Google and salary both are taxable in Australia (Appiah-Adu 2013). The second issue provides that George will have to predominantly stay outside Australia for three years and will be coming to Australia for only three months in a year. The residential status of George is assessed based on further two conditions: The children and house lives in the house of Sydney If the family of George stays in Australia then he will continue to have a permanent pale of adobe in Australia. Hence, the domicile rule will be satisfied and George will be regarded as resident for the purpose of tax. Then in such case both the salary and investment income from Google will be taxable in Australia. The house is sold and the family moves with George In this situation, George will not have a permanent place of adobe so the domicile rule is not satisfied. As earlier assessments have shown that George satisfies no other rule of residency, so he will be regarded as nonresident for the purpose of tax. In this situation, income received as salary is taxable as it is received from a firm based in Australia. However, profits received from investment are not taxable as the source of earnings is outside Australia (Zirgulis and Staehr 2015). Conclusion Based on the above discussion it can be concluded that for the year 2016 George is a resident. Therefore, all the income received is taxable in Australia. It is advised that if George takes the overseas assignment for three years and keeps his family in Australia then he will be regarded as resident for the purpose of tax. On the other hand, if George takes his family with him then he will be regarded as nonresident for the purpose of tax. Hence only income that are received from Australia is taxable. Reference Alvaredo, F., Atkinson, A.B., Piketty, T. and Saez, E., 2013. The top 1 percent in international and historical perspective.The Journal of Economic Perspectives,27(3), pp.3-20. Appiah-Adu, K., 2013. The Norwegian experience: potential lessons for Ghana and other African countries. InGovernance of the Petroleum Sector in an Emerging Developing Economy(pp. 271-283). Gower Oxford. Burkhauser, R.V., Hahn, M.H. and Wilkins, R., 2015. Measuring top incomes using tax record data: A cautionary tale from Australia.The Journal of Economic Inequality,13(2), pp.181-205. Faccio, M. and Xu, J., 2015. Taxes and capital structure.Journal of Financial and Quantitative Analysis,50(03), pp.277-300. Garbarino, C., 2016.Judicial Interpretation of Tax Treaties: The Use of the OECD Commentary. Edward Elgar Publishing. Graetz, M.J. and Warren Jr, A.C., 2014. Unlocking Business Tax Reform.Tax Notes,145, pp.707-712. Grubert, H. and Altshuler, R., 2016. Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent. Hanlon, D. and Pinder, S., 2013. Capital gains tax, supply?driven trading and ownership structure: direct evidence of the lock?in effect.Accounting Finance,53(2), pp.419-439. Love, P., 2015. Frank Anstey, money power and the Labour split in war time.Victorian Historical Journal,86(1), p.161. Palassis, S.N., 2014. From The Hague to the Balkans: A Victim-oriented Reparations Approach to Improved International Criminal Justice.International Criminal Law Review,14(1), pp.1-41. Rimmer, X., Smith, J. and Wende, S., 2014. The incidence of company tax in Australia.Economic Round-up, (1), p.33. Saez, E., 2013. Income inequality: evidence and policy implications.Arrow Lecture, Stanford University. Sharkey, N., 2015. Coming to Australia: Cross border and Australian income tax complexities with a focus on dual residence and DTAs and those from China, Singapore and Hong Kong-Part 1.Brief,42(10), p.10. Watson, M., 2013. The Foundation for Law, Justice and Society. Wickramasuriya, T., 2014. Dempsey: Don't call Australia home.Taxation in Australia,49(3), p.138. Zirgulis, A. and Staehr, K., 2015.Tax competition for capital with an emphasis on productivity spillovers(Doctoral dissertation, ISM University of Management and Economics).

Operational Excellence Essay Example

Operational Excellence Essay So to achieve customer satisfaction Eurest at Sainsburys have to identify their clients and customers, then research their needs, then set targets on how to improve their satisfaction, carry these targets and finally they should talk about this action and make sure it is supported by the management. This is a good method of obtaining customer satisfaction, it explains in detail a professional method of achieving this. They have chosen this method because it involves finding out the customers needs and wants, this means that they know exactly what the customers need. Then declaring improvement targets means that they have found, through research, new and efficient ways of satisfying the customers. Finally, prioritising the targets and making sure that the targets are supported by the management is a way off ensuring that the targets are safe and that they are going to be a success. They have chosen this over other targets because off how efficient it is and that they know from experience that it is the best target. For example Eurest at Sainsburys could have decided that to achieve customer satisfaction they should serve good quality meals at a cheap price. This would be a good method, but although it would please some customers, it would also displease other customers because Eurest at Sainsburys would spend a lot of their time sticking to this target and not to the other needs of the customers. We will write a custom essay sample on Operational Excellence specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Operational Excellence specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Operational Excellence specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Eurest at Sainsburys has achieved this objective in most areas. The company researches what the customers want and tries to adapt to this in all situations. For example Eurest at Sainsburys regularly use a questionnaire scheme, this involves giving the customers a voluntary questionnaire that included various questions on what they want from the staff canteen service. Eurest at Sainsburys the review the questionnaires and introduce schemes like the meal deal scheme. This scheme involves giving the customers a chance to buy a meal deal, a variety of foods for a certain price. This scheme has been a great success and now it is used in all of the Eurest at Sainsburys units. Obviously it is hard for Eurest at Sainsburys to achieve complete customer satisfaction as you simply cannot please everyone, but in this area they have done what they can to achieve this goal. Over the years they have recorded a lot of research on customer satisfaction, it is just a matter of getting the balance rig ht. Establish our position as the market leader in foodservice worldwide. We will continue our focus on the needs of our market places through our use of brands driven and facilitated by New Famous Foods and foodservice brands, and by marketing our operating brands. This means that they want to establish and keep their position as market leader. They want to do this by gaining a well know image for their food and to publicise their brand names. Eurest at Sainsburys use the Eurest and Compass brand names on all of their meals and packaged foods. These brand names are widely known and to achieve this objective Eurest at Sainsburys must keep these brand names successful and research new ways to promote them. They have chosen this objective over others because it aims high and they believe it is achievable. Compass have already achieved market leadership, so what they want for Eurest at Sainsburys is for them to retain their leadership and to make it even better. Eurest at Sainsburys are definitely achieving this objective as we know they are already part of the market leaders. Their brands are the most well known in the contract catering industry they are in the process of creating new market brands. For example if you go into any service station on the motorway, about 85% of these will have a restaurant that has the Eurest or Compass trademark. Also Compass is in the process of creating the compass sandwich range, which has been tested in 10% of the units. The idea is that these sandwiches are of the highest quality and they are made with quality ingredients. Compass wants their employees to be exceptionally good workers, thats why they have given Eurest at Sainsburys this objective. If carried out correctly the staff would have been carefully employed, trained and then to be developed. This is a good objective in theory but this isnt Eurest at Sainsburys strongest area. They have chosen this objective because if carried out correctly, it will have an excellent affect on the staff and business. An alternative to this could be, using a training first objec tive where he staff are heavily trained before doing any work. This should work out to be a good method but Compass have decided on their objective from experience in the industry. Eurest at Sainsburys recently havent been very successful in achieving this objective. At the moment they are having a lot of short-staffing problems, this is due to not carrying out this objective efficiently. For example at the moment Eurest at Sainsburys are moving a lot of permanent, fixed workers from their unit to other units across the country, this is due to short staffing. This is not good for the business as fixed worker are usually fixed to there units and if you move them to other units they may not know the procedures and how to work in that unit. Also many employees are employed without filling in the application form. This means that in some cases almost anyone can get a job working for Eurest at Sainsburys. So as we have learned, this is definitely an area for improvement for Eurest at Sainsburys.