Taxation Ruling Australian Residency

Question: Discuss about the Taxation Ruling for Australian Residency. Answer: Issue To take into consideration the given case facts and opine if Fred should get Australian residency for tax purposes in the given year. Rule For determining the ta residency of individuals in Australia, four tests have been recommended in the tax ruling TR 98/17. Satisfying any one of these in the given tax year would result in the underlying taxpayer being treated as tax resident. However, certain conditions are attached with regarded to satisfying these tests (ATO, 1998). Domicile Test This involves fulfilment of two prime conditions. Firstly, the concerned taxpayer should possess Australian domicile. Secondly, the permanent abode or permanent residence of given taxpayer should lie in Australian geographical territory. Failure to adhere to any of the above points would result in failure in this test (Woellner, 2013). Normal Residency test Based on the interpretation and application of this test as deployed in court and tax rulings, there are certain relevant factors for decision making. One of these factors is the visit purpose and stay duration. A significant visit purpose such as employment (for reasonable time) would result in tax residency. The extent of relations on a personal and professional level that the taxpayer has in Australia. Also, the nature of social arrangements would also be considered drawing a comparison with corresponding life in country of origin (Sadiq et. al., 2015). 183 day test In order to comply with this test, two conditions namely have to be fulfilled. Stay of atleast half a year or 183 days in Australia by taxpayer under consideration during the financial year for which residency is to be determined. Concerned taxpayer should have intent to permanent settle in Australia irrespective of whether it eventually materialises or not. Failure in complying with any of the two terms would result in test not being passed (Barkoczy, 2015). Superannuation Test For individuals serving abroad on Federal governments order, this test is deployed which effectively makes a decision considering if the underlying taxpayer contributes to atleast one of two designated superannuation funds (Gilders et. al., 2015). Application It is apparent that Fred does not have a domicile of Australia and also is not a Federal government employee. As a result, the domicile and superannuation test are not useful for this case. Thus, the relevant tests for Fred are the normal residency test and 183 day test. 183 day test Two conditions required as stated in the above section Condition 1- Minimum stay of 183 day (Fulfilled in Freds case as he stayed for 11 months) Condition 2 Intention of settling in Australia (Lacking since house in England rented and also no long term investment in Australia. Stay only for employment purpose) Hence, this test is not passed. Normal Residency Ties The purpose of visit is significant even though the tenure is undecided as indicated by the 12 month lease of house. Further, the social life of Fred along with wife is comparable to UK which is a critical factor. Children are not significant as they are away in UK also for study. Hence, this test is passed. Conclusion Based on the application of test above, Fred manages to satisfy one and hence is Australian tax resident. 2. Case 1: Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 In this particular case, Californian Copper Syndicate Ltd used a large portion of their capital to buy a copper mining land irrespective of the fact that after buying the land, they did not have enough capital to run the mining operation. Hence, the company decided to sell the ownership of the mining land to another company. The other company provided the shares of the company in exchange of the land. However, Californian Copper Syndicate orated that selling of the land was in regard to the transfer of one capital asset to the other capital asset i.e. land to the shares (Barkoczy, 2015). According to the common law, the source of the income of transaction is the imperative component to decide the nature of the income rather than size of the transaction. Hence, any particular transaction with the perspective of business is considered for the ordinary income and would be considered for tax (Sadiq et. al., 2015). In this case, the court has argued that the prime focus of the company was to sell the land, because at the time of purchasing the land, they did not have much capital to run the mine. However, they bought the land irrespective of that fact. Company also sold the land to some other company in exchange of the shares. This business activity of the company led to gains for the company. Hence, the court provided the decision that this transaction would be held for business and would be liable for taxation under tax law (Woellner, 2013). Case 2: Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The nature of the revenue from sale of land depends on the two scenarios (Gilders et. al., 2015). Realisation of the capital asset Business activity with profit making intent In this particular case, the Scottish Australian Mining Co Ltd had bought a land with the prime intention of coal mining. Company effectively completed the coal mining operations and the generated revenue. However, the coal reserves continuously decreased from mining and then eventually exhausted. Hence, the Scottish Company decided to sell the land. To earn a sizable profit from sale of land, they decided to make blocks of different sizes and to maximize the market value of the blocks. They invested a reasonable amount in further renovation of the blocks by installing of the water and sewage plant, railway stations, parks etc. These facilities enhanced the market price of the blocks and company received a sizable profit by this land sale. Commissioner of taxation decided that the revenue generated by sale of the land would be termed as ordinary income and liable for tax (Deutsch et. al., 2015). Company did not agree with the judgement of commissioner. They had taken this case in cou rt, where court had given the judgement, after considering the case facts that the prime objective of the owner was to use the land for coal mining and they did the same for years and when the land was exhausted in coal deposit, the company decided to do the realization of the capital asset and for the same they developed the land. Therefore, the received income would not be treated as ordinary income and no tax was applicable on the taxpayer as it was a case of realization of the capital asset (Sadiq et. al., 2015). Case 3: FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR In this case, the taxpayer purchased a beach side land for drying the shacks for fishing business in the year 1953. The owner of the land decided to sell the beach land to three different companies in the year 1967. All the three companies were involved in the land development activities. Hence, the main motive of the new owners of the land was to earn the profit from sale of land, for this process, they divided the land into sub sections and then installed extra facilities to enhance the market value of the land. Additionally, the new owners had modified the article of association of the company to enable land development as a valid business. A sizable profit made from the transaction of land sale. Thus, the received profit would be termed as ordinary income and would be considered for taxation because as per the judgement of court, the purpose of the taxpayer and also the new owner was same to earn profit from sale of land (Gilders et, al, 2015). Case 4: Statham Anor v FC of T 89 ATC 4070 In this specific case, the key intent of the deceased was farming for purchase of land. However, after some time, the deceased sold half part of the land to a company run by his relatives. This company with the intent to start a new cattle business purchased the land. However, the market scenario and various factors were against the cattle business. They could not sustain the cattle business for long since the business was loss making. Hence, they made subdivision on the land and decided to sell. The tax commissioner said that the profit earned by sale of land would be treated as assessable income and liable for tax (Woellner, 2013). The taxpayer was not satisfied with this argument and landed the case to court. After analysing all the above factors, court had argued that no business activity was involved by the taxpayer and there was no motive of business making. Hence, the sale of the land was done because of the unsuccessful status of the cattle business. Thus, the sale of land is realisation of the capital asset and would not be taxed under any circumstances (Barkoczy, 2015). Case 5: Casimaty v FC of T 97 ATC 5135 If the prime intention of the taxpayer is realisation of the capital asset, then there would not be any tax applicable on taxpayer, irrespective of the fact that the concerned taxpayer is selling the land and earn sizable revenues. In the leading case of Casimaty v FC of T 97 ATC 5135 case, the taxpayer Casimaty had received a farm land with the motive of farming from his father. Casimaty used the land for the farming and wanted to continue the same occupation for numerous years. However, the taxpayer suffered from the debt increment hence, he decided to sell majority part of land to discharge his debt issue. For this purpose, he continuously divided majority of the land into sub division and also installed various facilities which were needed to achieve higher returns. The tax commissioner argued that the sale of land after making sub division causes business activity and termed as assessable income, which would be taxed under law. Casimaty landed this decision into court (Gilders e t. al., 2015). After considering the above elements, court decided that the prime activity of the taxpayer was farming which was continued till now on the remaining portion and also the taxpayer sold the land to overcome from the financial debt issue which was acceptable. Hence, the sale of land was considered as realisation of the capital asset in order to discharge the debt. Hence, no tax was applicable on the income received from sale of land (Sadiq et.al., 2015). Case 6: Moana Sand Pty Ltd v FC of T 88 ATC 4897 The taxpayer had bought a land with the intent of doing business of extracting the sand from the land and selling into the market. The company was also was involved in the marketing of the extracted sand. To sustain this business, the concerned taxpayer had taken all the requisite permits form the concern departments, so that the business could run smoothly. After years of operations, the land was exhausted in terms of sand quantity and the quality of the sand also became below the standard level. Thus, company decided to ripe the sand land and made various sub division in order to get higher returns (Deutsch et. al., 2015). The income tax commissioner had made the decision that the received income would be ordinary income, because the taxpayer was bought the land with the motive of deriving the profit. Thus, the taxpayer was liable for taxation under law (Gilders et. al., 2015). The company did not accept this decision and landed this case to court, where court had argued that irrespective of the argument, that previously the taxpayer had used the land for sand extraction. Afterwards the concerned taxpayer had changed the intention and start selling the land for business, which directly derived sizable profit. Hence, this activity of the taxpayer would be considered as a business activity and called assessable income with intention of profit deriving. This ordinary income would be taxed as per taxation law (Woellner, 2013). Case 7: Crow v FC of T 88 ATC 4620 According to the information provided in the case, the concerned taxpayer borrowed money from financial resources in order to purchase five land blocks. At the primary phase, after buying the land, the taxpayer had used the land for production of crops but after some time he completely changed the method of using the land, He made specified sub divisions of the land and prepared fifty one sub blocks from the five blocks land. These sub blocks were sold with the total revenue of around $ 388,288 (Sadiq et. al., 2015). Court had taken all the respective aspects related the given case and made the final judgement that the intention of the taxpayer was to sell the land. Because at the time of purchasing the land, he was very well aware about the fact that the market worth of this land was much higher than the value, he gave to buy the land. Therefore, he purchased the land and sold after some time. Also, to show that this selling of the land was for the realisation of the capital asset, he started doing the farming business. However, court also mentioned the reference of the case Scottish Australian Mining Company Ltd v FC of T case, that this case was entirely different form the current case and the derived profit of $388,288 would be termed as ordinary income and therefore, treated for the taxation process (Barkoczy, 2015). Case 8: McCurry Anor v FC of T 98 ATC 4487 Primary intention of the taxpayer will be considered to determine the nature of the activity and underlying taxation of any derived income. Any activity with the intention of generating the profit will be treated as business activity and income will be termed as assessable income (Barkoczy, 2015). In this case also, two brothers with the primary intention of making the profit purchased a land, which was having an old house. To enhance the worth of the land, they construct three story houses after doing numerous renovations and carrying out construction. However, due to some issues, they were not able to sell any of the houses immediately after construction. Hence, they decided to use one of the houses for their own residence purpose. After a year, both the brothers started selling the house again, this time they successfully sold the three houses and received a huge profit. The taxpayer made argument that this profit from sale of the land was not taxable, as it was not an ordinary income and this activity should be considered as realisation of the capital asset. According to the judgement of the court, this activity of selling the land would not be treated as realisation of the capital asset, since the prime motive behind the purchase of land was to make profit. Hence, the pro fit would be taxed under taxation law (Woellner, 2013). References ATO 1998. Taxation Ruling TR 98/17. Australian Taxation Office, Available online from https://law.ato.gov.au/atolaw/view.htm?Docid=TXR/TR9817/NAT/ATO/00001 (Accessed on August 22, 2016) Barkoczy,S 2015, Foundation of Taxation Law 2015,7th eds., CCH Publications, North Ryde Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2015, Australian tax handbook 8th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015, Understanding taxation law 2015, 8th eds., LexisNexis/Butterworths. Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2015 ,Principles of Taxation Law 2015,8th eds., Thomson Reuters, Pymont Woellner, R 2013, Australian taxation law 2012, 6th eds., CCH Australia, North Ryde

Suprema Cars Report free essay sample

Cars Advices about a time for taking risk for profitability of Suprema Cars Executive summary Get advises about risk of manufacturing, marketing, financial, and reputation. Introduction This report will look at: †¢ The consequences that are happen. †¢ Responsibility in manufacture †¢ Situations of Suprema Cars (financial, reputation, and etc. ) Finding 1. Cut the prices of cars and accept a lower profit margin. Currently, the profit margin is 60%. In the first, Suprema Cars should cut the price of cars for keep the level of finance which it may reduce some reputation, but people will well-known Suprema Cars more and more, that can improve in sale volume, however some standard of Suprema Cars must stay on like personal security, environmental, design, and etc. 2. Try to get additional finance from an outside source then have a major launch of the cars in the United States. Due to the fact that Suprema Cars has the decline in finance, it is necessary to maintain the position at this moment by try to get an outside source for share the work for does not the company get down into severe crisis. We will write a custom essay sample on Suprema Cars Report or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 3. Use the Suprema Cars brand name, and design and lunch a sporty, environmentally friendly, dual fuel, small car. If Suprema Cars has a design as usual, it can make only brand royalty that attention as before. So Suprema Cars should has new design and unique for the famous and build up the brand royalty for remain the reputation. Conclusion The ways of manufacturer, that makes expand market by sell car inexpensive and high qualities. Recommendations 1. Manufacturer of Suprema Cars should give more information. 2. Manufacturer of Suprema Cars should have good service and keep abreast of standard. Anekchai Iamsinwathana Manager Officer 2 October 2007

Ethics and Morality in Modern Warfare Essays

Ethics and Morality in Modern Warfare Essays Ethics and Morality in Modern Warfare Essay Ethics and Morality in Modern Warfare Essay Restricted Warfare: Ethics and Morality In Modern Warfare. The Ethics of War In recent years, the world has seen a sharp rise in wars across the globe. What was meant to be the first century not scarred by war quickly turned Into a bloodbath In the wake of terrorist attacks In the united States and Europe. In response to these attacks on Cleveland populations the united States engaged In two preemptive wars on those who harbored terrorists. These wars have now been lasting for five years and recently the number of American and other Coalition soldiers fallen on the battlefield has risen to over 4000. These current issues that surround and heavily influence the world we live in makes us ask the question. How can these deaths and these wars be justified? The answer to this question is that, In a greater scope, although war is an undeniable evil, there exist worse things on this earth than death, and In times of great trial man has the moral obligation to use force In the hope of greater harmony for humanity. It is the tragic acceptance that war, within certain moral and ethical boundaries, can be Just, has been necessary, and will continue to be so as long as humans are capable of a greater evil. When speaking of Just war, there exist certain boundaries and rules that must be met to make It Just. First, In any case, because a war Is Just, it Is never considered a good act. It Is only permissible because It Is a lesser evil. Moreover, war must be carried out In a Just way. That Is to say, war must be Jus ad bellum (BBS), Just In cause, and Jus in belle (BBC just in how it is carried out. It is not impossible that a war that was just in cause was not carried out in a proper manner and therefore it became unjust. The best example would be the Balkans where both aggressors and fenders who had the noble cause of defending themselves, committed war crimes and crimes against humanity. Both sides appeared In front of the Hogue tribunals to be sanctioned for their actions. Jus ad bellum refers to the cause why the war Is fought. There exist certain criteria that must be met to make a war just. It must have a Just cause. It must be the last resort. There has to be a reasonable chance of success. The means to wage the war must be proportional to the end the nation seeks to achieve. If all these criteria are met, then we may Justify war. A war is just if it is against something worse than war itself. One of the best examples is to prevent genocide. If we look Into the past century, there have been multiple genocides from Armenia In 1915 to 1 923, to the Holocaust In the sasss and sasss and even more recently, Darker, Rwanda and Former Yugoslavia. In face of this much greater evil. It is humanity moral obligation to come in aid to the targeted population. Failure to do so in the appropriate manner only results in an even greater number of deaths, as was shown in the early years of WI when ally nations did not intervene to the ethnic cleansing of Germany, Austria, Poland and Bohemia. Ha ten allies cleared war, tense would nave Eden Tar Tower AAA In Eastern Europe in concentration camps. This is the ultimate proof that protecting innocence and important moral values sometimes requires the will to use force in proportion to the willingness to do evil of the aggressor. War is the final step when all other negotiation has failed and the cause is morally Justifiable. This Justification leads to the fact that Countries exist to defend their citizens and war is one of those means. Calculates famously suggested that war is the continuation of policy by other means. The very nature of the United Nations is to dissolve conflict before it turns to war, there exist many means of non violent resolution, and all of these should be tried first before engaging in war. However it should be noted that last resort refers to a sequence of time, where war is the final step, it is an argument that war should only be waged when all reasonable alternatives have been used. War should be the least preferred course of action, but not necessarily the course of action that isnt tried until after every other course of action has failed. (BBS). This is because dating can have the adverse effect that the enemy is inflicting more damage to a population while the others hesitate to engage in war, such as in the case of WI. In war, there must also be a reasonable chance of success. This perhaps the most controversial criteria as success is difficult to explain. It serves no purpose to be in a war against far superior powers to be slaughtered, this would be considered immoral and unjust as it is only sending men to their death. Yet, as is often the case of resistance and guerrilla movements, success is also preventing the enemy from establishing an unjust peace. Such as was the case in the invasion of Finland by the Red Army, or the resistance movements in France and Yugoslavia against the Nazi Finally, a war must be proportional to the ends that a nation seeks to Occupation. Achieve. This is even more relevant in the days of modern nuclear weapons and other indiscriminate weapons. Killing indiscriminately massive amounts of civilians cannot be regarded as acceptable in any case. This makes the use of any WIND contrary to the Just War theory. This leads us on to the second part of a Just war, jus in belle, or how a war should be conducted. There have been many arguments or and against in this area. Most say that war has certain limits of decency that should never be infringed, these include war crimes, crimes against humanity, the use of child combatants, killing Pops or civilians, and much more as is discussed in the U. N. Geneva Convention on Warfare. Others believe in unrestricted war or that in war everything is means to an end and that the use of force is always legitimate (Cool. Ciao, Cool. Wang). This theory however is uncommon in the west and is not pardonable in front of an international war tribunal, notably The Hogue. First, only combatants should be targeted in war. These include soldiers of all ranks as well as civilians who show a will to cause harm. Once again, this is subject to interpretation as military medical staff and chaplains are essentially non-combatants but are members of a military force while civilians who contribute to the manufacture or distribution of weapons and food to soldiers can be considered threats to the opposing force and can be regarded as targets. I short, is it wrong to bomb a factory that produces ammunition to kill soldiers from your forces? According to the Just war theory the answer would be no, if it will prevent more men room death than those incurred in the bombing. In conducting war, the force snouts De proportional, Tanat Is to say no more tan want Is anemia to wall ten war. This is a dilemma in the case of asymmetrical warfare where one large army such as the United States is confronted to poorly armed yet ferocious enemies willing to sacrifice themselves and civilian populations. Therefore, a town should never be razed unless there exists no other option viable to the success of the mission. It is certainly unethical to kill the soldiers of an army that has surrendered. In addition, paeans that cause unnecessary destruction or pain are considered unacceptable and lead to indictment for war crimes. If all the preceding conditions of Jus ad bellum and Jus in belle are met, the war is said to avoid a greater evil and is considered Just. War is thus the appropriate manner of action. Nevertheless, two very different approaches argue that this is not so. First is that the decision to wage war is governed by realism and relative strength, not ethics; morality thus has no use in war (BBS). The second is that all war is unjust and is never ethical. Yet both of hose appear illogical and irresponsible if the past and present world order is taken Although opponents to war under any circumstance, that is to say into account. Pacifists, are driven by the utmost respect for human life, this in no case makes them worthy humanists but rather people who are failing to carry out an important moral obligation The pacifist, it is said, refuses to take the brutal measures necessary for the defense of himself and his country, for the sake of maintaining his own inner moral purity. It is contended that the pacifist is thus a kind of free-rider, gathering all he benefits of citizenship while not sharing all its burdens (Water). This is because war is a last resort to ward Off greater evil. In short, all that is necessary for evil for the triumph of evil is for good men to do nothing (Edmund Burke). Secondly, Pacifism has no place in the face of extreme evil. For example, the war against Nazi Germany was a war against extreme wickedness (BBS). In the words of George Orwell, Since pacifists have more freedom of action in countries where traces of democracy survive, pacifism can act more effectively against democracy than for it. Objectively he pacifist is pro-Nazi. Pacifism can therefore be defined as the failure to carry out necessary measures to ensure harmony and peace, this because all other means have already been tried. On the other hand, another completely different theory opposes the Just war theory. It lies in the fact that the existence of nuclear, chemical and biological Wands can only be used for unrestricted war and so the condition of proportionality cannot be met if they are used. Moreover using these weapons guarantees massive, indiscriminate, civilian casualties, and thus breaks a basic rule of Jus ad belle (BBS). Because these weapons cannot be ignored and are ever more present in the stability of the current world order they make Just war theory useless and outdated. However, this theory relies on an outdated war theorem between two or more large and powerful nations. This is not the case of most modern wars, which are borderless and asymmetric. War is, however Just or unjust, a brutal enterprise. It is always a Pyrrhic victory that costs much to all involved. Meet it remains central to human history and social change. These two facts together might seem paradoxical and inexplicable, or they might reveal deeply disturbing facets of he human character. What is certainly true, in any event, is that war and its threat continue to be forces in our lives. Recent events graphically demonstrate this proposition, whether we think of the 9-11 attacks, the counter-attack on Afghanistan, ten overthrow AT Iraqs samara Hussein, ten Darter crawls In Sudan, ten Dongles In Madrid and London, or the on-going war on terror more generally. We all had high hopes going into the new millennium. (Rend) War is Justifiable because, although it is inarguably an evil endeavor, it is often the only means to end a much greater violation of the human body and spirit. Looking back into the dark and lamentable past of human crimes against his brother, we must see the absolute obligation to act in the hopes of a stable peace. When a man is struck by disease, it is sometimes necessary to amputate the already condemned parts to save the rest of the body. There is always a faint hope that it can be solved another way, but at times of trial there must be a decision to sacrifice to serve the greater good. It is a tragic acceptance that the death of dignity, innocence, and the future is ever more tragic than the death of oneself as well as the killing of others.

Violence in a Rose for Emily Essay Example | Topics and Well Written Essays - 750 words

Violence in a Rose for Emily - Essay Example Therefore, it is not an easy task even for law enforcers to be involved in certain violent acts that could be potentially considered criminal as in the case of such portrayal in William Faulkner’s short story A Rose for Emily. Marvin Eugene Wolfgang, the most influential criminologist in the English speaking world had his interest in the subcultures of violence where he theorizes the origins of violence (Silverman). One of the theories as observed from the high rates of crime in Southern America is based on the values and norms which either support violence or does not prohibit such (Lee & Bartkowski). From this perspective, it could be fairly said that some of the elements of the aforementioned short story are accurate. For instance, when Emily bought arsenic from the druggist, the townspeople were quick to suspect that she would kill herself and yet did not do anything to prevent the woman from doing so, rather were quite agreeable of the idea. Such a reaction seemed to give a thumb up to suicide and encourage a person that killing one’s self would be best when all is not going well. ... ther angle, in the murder of Homer Barron, the neighbors and law enforcers of the town have been quite lenient with an investigation regarding the foul smell that came from Emily’s house. They knew that the woman bought some arsenic just a few days before the foul smell filled the neighborhood air and that they even suspected she would kill herself. When they still found evidences of her being alive when her place got smelly, they should have suspected about the smell and spent more serious time considering what might have happened. The absence of Barron after he was last seen entering Emily’s house was totally scratched from the picture which shows how her people could easily think highly of a noblesse oblige, that she could not possibly kill a northerner who they supposed was married to her. This, and the aforementioned prospect of Emily killing herself brings about the picture of the people in her town where they take separately murder in different levels that is, Em ily can possibly kill herself and that is fine with them and Emily cannot possibly kill Barron which is revealed in the end was what happened in the story (Kennedy). Looking at the effects of the values and norms of the people in A Rose for Emily, a crime was performed and was never found out until the perpetrator died. The words of Judge Stevens, â€Å"Dammit, sir, will you accuse a lady to her face of smelling bad?† seemed to be more of an attempt to protect Emily than to show respect to her. It is true that circumstantial evidences might have been known for suspicion and there is also the consideration of the limitations of the law and enforcers however, there was also no evidence of some extended effort to know about the foul smell that was affecting the neighbors because they seemed to be afraid

Google Project Glass Jelly Bean Google Self Driving Car Nexus Case Study

Google Project Glass Jelly Bean Google Self Driving Car Nexus - Case Study Example By recognizing the repeated actions of web users, Google now has the ability to preempt the desires of smartphone users and deliver results for different tasks. However, the adoption of this application has been associated with a number of impacts on the society, both positive and negative. Due to the tough and busy schedule of business owners and managers, the development of Google now has been received as an opportunity to comfortably run their affairs without pressure. With Google Play, the schedules of an individual can be simulated and reminders provided promptly based on the culture of the user. For example, an individual who plans for a meeting at mountain view will be informed of the same 45 minutes before the time and the factors that may delay prompt arrival such as traffic is factored (Weiss, 2013). Soccer or basketball fans that spend most of their time searching for international results have benefited from the customized features of Google now. Once every match is played and the results out, Google now sends the updated results to the users without prompts from them. This has enabled different organizations to save massive time wasted by their employees online. With prompt notification, the users can continue with other activities knowing that the results will be posted in time thus saving the time. As compared to Siri, a product that was developed and sold to Apple's iOS application, Google now is instantaneous and this makes it more economically reliable. Within a few seconds, Google now will post the results of the self-prompted search and deliver to the users (Weiss, 2014). Despite the benefits of the application, Google now has also impacted negatively on the society and businesses. With this new initiative, the number of people who will be able to share one means of transport will increase and this will positively impact on the environment. Though the technical limits of this new invention by Google has not been identified, its adoption and use in public vehicles will face significant resistance from workers unions and labor organization. As Americans continue to rely on self-driven vehicles, taxi and public transport employees will lose their jobs and this will affect its acceptability to the general public. This has the potential of causing a financial crisis as resistance and protests from labor organizations will affect other sectors of the economy (Brown, 2011).

Screening report Movie Review Example | Topics and Well Written Essays - 250 words - 1

Screening report - Movie Review Example The movie is segmented in three sections. The protectors’ gathering which encompasses the introduction of the samurai forms the first segment with the proportion coming up as a set-up but important to the understanding of characters and their roles. The second portion covers the preparation for the battle; they teach the villagers how to fight and the bond occurs. The third section covers the battle after the bandits have attacked. The samurai launch a pre-emptive strike on the bandits’ camp before the battle. The bandits are in possession of guns and therefore advantageous with the first casualties resulting from those guns. In the Movie, Kurosawa has employed the deep focus technique which keeps everybody in focus regardless of the distance in relation to the lens. Although it lacks three-dimensionality, he rarely employs close-ups unless there is a reason for it. He often shoots the figures which are silhouetted against the horizon with the battle scenes very

Comparisons Culture Between Ghana And Colombia Cultural Studies Essay

Comparisons Culture Between Ghana And Colombia Cultural Studies Essay Cultural festival is a important thing. Its needed for all of us. All peoples needed to know about cultural festival. So I take Colombia and Ghana 2 countries for my assignment. Make assignment Different cultural groups think, feel, and act differently. There is no scientific standard for considering one group as intrinsically superior or inferior to another. Studying differences in culture among groups and societies presupposes a position of cultural relativism. It does not imply normalcy for oneself, and for ones society. It, however, calls for judgment when dealing with groups or societies different from ones own. Information about the nature of cultural differences between societies, their roots, and their consequences should precede judgment and action. Cultural relativism is the view that all beliefs, customs, and ethics are relative to the individual within his own social context. In other words, right and wrong are culture-specific; what is considered moral in one society may be considered immoral in another, and, since no universal standard of morality exists, no one has the right to judge another societys customs. Cultural relativism is widely accepted in modern anthropology. Cultural relativists believe that all cultures are worthy in their own right and are of equal value. Diversity of cultures, even those with conflicting moral beliefs, is not to be considered in terms of Right and wrong or good and bad. Comparisons Culture between Ghana and Colombia: Ghana and Colombia both are highly established country by culture. Both of these countries have their own culture based on their location, language, religion, climate, food etc. Ghanas culture: Main article: History of Ghana There is archaeological evidence which shows that humans have lived in what is present day Ghana from about 1500 BC.[11] Nonetheless, there is no proof that those early dwellers are related to the current inhabitants of the area. Oral tradition has it that many of Ghanas current ethnic groups such as the multi-ethnic Akan, the Ga and the Ewe arrived around the 13th Century. Figure: 1 Ashanti yam ceremony, 19th century by Thomas E. Bowdich Facts and Statistics: AKWAABA! (Welcome) greets visitors as they arrive at the airport in the capital city of Accra. In 1957, Ghana (formed from the merger of the Gold Coast and the Togoland trust territory) became the first sub-Saharan country in colonial Africa to gain its independence. Today it is one of the most thriving democracies on the African continent. Currently the countrys economy is dominated by agriculture, which employs about 40 percent of the working population. Location: Ghana shares boundaries with Togo to the east, Cote dIvoire to the west, Burkina Faso to the north and the Gulf of Guinea, to the south; only a few degrees north of the Equator. Area: total: 238,533 sq km Land: 227,533 sq km Water: 11,000 sq km Area Comparative: Slightly smaller than Oregon Current Weather: Tropical: warm and comparatively dry along southeast coast; hot and humid in southwest; hot and dry in north Figure2:Ghanasmap Population: Total 18,412,247 Religions: Ghana is a Muslim country. The Ghanas language: Different sources give different figures for the number of languages of Ghana. This is because of different classifications of varieties as either languages or dialects. Ethnologue lists a total of 79 languages. Ghanas 3 Society Culture The Ghanas Family: At the center of Ghanaian society is the institution of family. Sustained through a series of kinship networks and marriages, the family is acknowledged as the bedrock of all social life. The family is not only the basis of Ghanaian social organizations, but is also the main source of social security in old age (emotionally and financially) and the primary or sole caretaker for the young. Ghanas Pride: Russians are proud of their country. Patriotic songs and poems extol the virtues of their homeland. They accept that their lives are difficult and pride themselves on being able to flourish in conditions that others could not. They take great pride in their cultural heritage and expect the rest of the world to admire it. Communal Mentality: This is a remarkable piece of writing. Leadership compassionate, caring, and responsible leadership is threatened in Ghana. I am particularly interested in the issue of chiefs and the sale of communal land to foreigners and non-aliens alike. Why should a farmer lose their ancestral land to a rich property developer who has paid millions of cedis to a chief or his representative? These days it is common proactive for chiefs and their Town Planning and Lands Commission cohorts to zone productive agricultural or greenbelt land without any consultation with occupants of the land. Figure3: Ghanas dreams house Despite the presence of Islam and Christianity, traditional religions in Ghana have retained their influence because of their intimate relation to family loyalties and local mores. Figure4: Ghanas tradition Colombia Culture: Many aspects of Colombian culture can be traced back to the early culture of Spain of the 16th century and its collision with Colombias native civilizations (see: Muisca, Tayrona). The Spanish brought Catholicism, African slaves, the feudal encomienda system, and a caste system that favored European-born whites. After independence from Spain, the criollos struggled to establish a pluralistic political system between conservative and liberal ideals. Figure4: Bullfight-Bogotà ¡ Facts and Statistics: Location: Northern South America, bordering the Caribbean Sea, between Panama and Venezuela, and bordering the North Pacific Ocean, between Ecuador and Panama Geographic coordinates: 4 00 N, 72 00 W Map references: South America Area: total: 1,138,910 sq km land: 1,038,700 sq km water: 100,210 sq km note: includes Isla de Malpelo, Roncador Cay, Serrana Bank, and Serranilla Bank Capital: Bogota Population: 42,954,279 (July 2005 est.) Ethnic Groups: mestizo 58%, white 20%, mulatto 14%, black 4%, mixed black-Amerindian 3%, Amerindian 1% Religion: Roman Catholic 90%, other 10% Figure5: Colombia Map Climate: tropical along coast and eastern plains; cooler in highlands Terrain: flat coastal lowlands, central highlands, high Andes Mountains, eastern lowland plains. Languages in Colombia: The official language of Colombia is Spanish and spoken by around 43 million people. In addition there are approximately 500,000 speakers of American Indian languages. Colombian Society Culture: Catholicism: Most Colombians would consider themselves to be Roman Catholics. The Church has historically been a very important influence over personal affairs such as marriage and family life. The parish church is often seen as the centre of a community, with the local priest representing divine authority and leadership. The Role of the Family: The family takes centre stage in the social structure. It acts as a source of support and advice and therefore great loyalty is shown to families. Although extended families rarely live under one roof, apart from in rural areas, many are still live very close and frequent one anothers houses often. Figure6: Colombia culture Hierarchies: Colombia can be termed a hierarchical society. People earn respect due to age and position. Older people are naturally perceived as being wise and as a result are afforded great respect. Colombian Clothing: Covers a variety of clothes that are commonly worn by the people who live in the country of Colombia in the continent of South America. The climate of Colombia is tropical in the coastal regions and the eastern plains and it is quite cold in the highlands. Therefore, the clothes of Colombia have to cater to a variety of weather conditions. Figure7: Colombian clothing Comparison of Culture: These two countries has their own and individual culture. Both of this culture is far different from one to another. They have different location, different language, different climate, different food, different religion and different cloth. These countries have different government system. Different religion makes them different by cloth from one to another. Most of the people of Ghana are Muslim by religion and they use to put on Islamic dresses. On the other hand, in Colombian total people is Roman Catholic but majority of people follows Ghana Orthodox as their religion. This religion comes from there tradition. So that, they use to puts on traditional dresses. Conclution: Every nation has their culture. This culture is unique and individual from others. Russia and Morocco also has their individual and highly established culture. Both of these cultures are far different from one to another. They have their own language, religion, belief, respect, climate, location, food, cloth etc which differ them from one to another.