Submission to Standing Committee on Economics

Question: Discuss about the Submission to Standing Committee on Economics. Answer: Introduction: Issue: In the present situation, it is required to analyze the residential status of Julie as per Australian Taxation Office who originally belongs to Vancouver, Canada. Julie, 22 years old arrived Brisbane, Australia based on a 12- months working holiday visa on September 2, 2015 for the purpose of holiday and temporary work. Therefore, the case requires determination of Julies residential status in Australia for the year ended 30 June 2016 as per TR 98/17, ITAA 97. Law: Regulations of TR 98/17 ITAA 97 provides that an individual is considered as Australian resident for the purpose of tax if the individual has permanent residence in the country. However, in case of foreign resident, individual is referred as Australian resident for taxation purpose if the individual stays in the country for more than six months in the financial year according to the constructive residential test in Australia (Ato.gov.au 2016). The regulation of Income Tax Assessment Act 1997 further provides that if an individual arrives in Australia based on working- holiday visa and travels to different locations then the individual will not be considered as an Australian resident even if the stay exceeds six months (Austlii.edu.au 2016). Analysis: The present case of Julie is similar to Miller v. FCT (1946) 73 CLR in which court held that the individual should not be considered as a resident of Australia for taxation purpose since, the individuals permanent residence was England. The taxpayer arrived in Australia and stayed for more than six months but travelled to different locations for work hence, the taxpayer will be considered as a foreign resident as per Australian Taxation Office (Sharkey 2015). Another similar case on Applegate v. FCT (1979) ATC 4307, court decided that the taxpayer would not be regarded as Australian resident as per the meaning of ordinary resident since his permanent place of living was outside Australia. It was held that the taxpayer travelled Australia for the purpose of holidaying hence, he will be considered as non- resident as per Australian Taxation Office. Since, Julies permanent resident is in Canada and travelled Australia for holiday and work for temporary period hence, ordinary r esides test cannot be satisfied. On the contrary, Julie stayed in Australia for more than six months but travelled to different locations which is similar to the decided case of Reid v. ICR (1926) TC 292 (Kirsch 2016). Accordingly, Julie would be considered as non- resident in Australia for the purpose of tax. Conclusion: Considering the above discussion on Julies stay in Australia, it can be concluded that Julie is non- resident Australian during the year ended on 30 June 2016. Julies stay in Australia constitutes from September 2 2015 to June 16 2016 i.e. more than six months but since she travelled to different locations during her stay for holidaying and working, she cannot be considered as Australian resident under the principles of ITAA 97 TR 98/17 during the year 2015-2016. Principles of TR 98/17 ITAA 97 provides that the non- resident taxpayer is liable to pay tax under Australian Taxation Office only if the income has been earned in Australia during the stay referred as a source country. Any other income received from other countries will not be assessable in the taxable income as per the regulations of Australian Taxation Office since income generation was not from the source country (Ato.gov.au 2016). Accordingly, Julies income during the financial year 2015- 16 will be assessable as per her residential status determined in the first requirement. As per the conclusion of the requirement, it has been determined that Julie is non- resident Australian for the year ended 30 June 2016 therefore income derived in Australia would be assessable as per section 6-5, ITAA 97. Salary income derived from the employment in Canada for the period prior to August 31 2015 equivalent amount to AUD$ 5,500 will not be included in the assessable income as per Australian Taxation System because it was not derived in Australia. Similar to the case of Henderson v. FCT (1970) 119 CLR 612, court contended that income earned other than in source country would not be assessed for the taxation year (Zucman 2014). Income from salary derived in Bundaberg, Australia from the fruit grower amounted to AUD$ 6,000 would be included in the assessable income since it was earned in Australia. The income will be assessed according to the regulation of Australian Taxation Office because Julie earned the salary during her stay in Australia for the year ended 30 June 2016. Income earned as a bank interest in Australia amount to $180 would be included in the assessable income in accordance of ITAA 97 since Julie derived the income in Australia during her stay. The present situation is identical to the decided case of FCT v. Dunn (1989) 20 ATR 356 in which court decided that the income earned in the source country should be assessable in Australia in compliance with ITAA 97 (Cao et al. 2015). Interest income from the bank account in Canada is not an income derived in the source country therefore, the same would not be assessable as per the principles of Australian Taxation System (Lang 2014). Hence, referring to the decided case of FCT v. Dunn (1989) 20 ATR 356, the equivalent amount of interest income AUD$ 200 including withholding tax deduction $20 would not be assessable in Australia during the year 2015- 2016. Sale proceeds earned from the sale of personal stuffs including clothes and other things on eBay valued to $220 would be assessable as per ITAA 97. The income would be assessed as per Australian Taxation Office because Julie sold her stuffs before leaving Australia even though the transaction was through online- mode. Similar to the case of Arthur Murray Pty Ltd v. FCT (1965) 114 CLR 314, it can be contended that the income proceeds generated through online during the stay in source country would be deemed to be earned in Australia (King and Case 2015). Therefore, sales income $220 would be assessed as per Australian Taxation System for the year 2015- 2016. Related allowable deductions As per the taxation laws in Australia, every individual who is a resident or non-resident (income source is in Australia) requires to tax on the income generated from different sources (Woellner et al. 2016). There are mainly three different sources, which the government of the country considers for calculating the taxable income and these sources are personal income in terms of salaries or wages, capital gain and the income from business or any other professions. While calculating the taxable income, the government considers all applicable deductions and exemptions as mentioned in ITAA 97 (Ato.gov.au 2016). In this point, it is important to mention that while claiming for the deductions, the individuals who are paying the tax need to prove the expenditures are related to the work. At the same time, the individuals are also requiring to provide each relevant information or documents in support of their claim for deduction (Smith et al. 2016). Here, the deduction regime for the taxpayers in Australia is identified through critical analysis and discussion. In the first part of the discussion, the principles of good taxation system are evaluated critically. The discussion and evaluation show that how the principles of good taxation system can help the taxpayers in Australia. The critical analysis or evaluation is done so that the simplicity and reliability of good taxation system can be better understood. While analyzing these principles, the current taxation system in Australia is compared with the good taxation principles. Along with that, at the end, the Australian taxation system is compared with the New Zealands taxation system. Discussing the background of Australian taxation system Regulations provided under ITAA 97/36 are the main basis of calculating the taxable income of the individuals in Australia. In Australia, there are mainly three level of government, who take part in the tax calculation of income tax of the people in the country (Barkoczy 2016). These three levels help the government of the country verifying and calculating the actual tax liability of the individual in context of salaries or wages, income of professions or business and capital gains. The regulations under the ITAA 97/36 have mentioned that in order to get the deduction benefits on expenses, the individuals are required to prove that the expenses are related with their works. In case of Australia, maximum limit of paying the tax is 45%, which indicates that an individual can pay maximum tax of 45% on his or her total taxable income (Austlii.edu.au 2016). As per the rules, the Federal government in Australia requires to collect 67% of income tax revenue in a financial year (Austlii.edu.au 2016). In order to identify the taxable income of an individual in Australia, the government considers the time period, which starts from 1st July of the current year to 30th June of the next year (Warren 2016). The regulations and guidelines under the ITAA 97 have stated that the tax payers in Australia must file the withhold tax, income tax return and other income taxes and along with that paying the Medicare levy is also the responsibility of the income tax payers in the country. The individuals in Australia require paying 2% Medicare Levy on their taxable income (Ato.gov.au 2016). Evaluating the background of the Australian deduction regime Any taxpayer in Australia can claim for the deductions on the expenses, which are allowed by the Australian tax system for deductions. As per the Australian taxation law, the expenses for which the deductions are claimed must be related to the work of the tax payer (Wilson 2016). There is a particular time at which the individuals can claim the deductions and that is at the time of filling the return file of income tax. Apart from these two basic rules, there are many other rules, which must be maintained by the tax payers in Australian. These rules and guidelines are as follow: One of the main requirements for claiming the deductions on the income tax is presenting the sufficient evidences while making the claim. These documents must be able to prove that the expenses are met by the tax payer in that particular financial year only (Li and Tran 2016). The other requirement of availing the deduction facility in Australia, the expenses must be incurred by the tax payer. If the expenses are incurred by any other person or persons, then that expenses will not be considered as the deductible expenses while calculating the taxable income of the individual (Daniel et al. 2016). Another important requirement for claiming the deduction is that the individuals or the tax payers must claim the deductions only for the expenses which are to their work. The expenses, which are incurred by the taxpayers for any event other than their work, cannot be presented for claiming the deduction (Burton and Karlinsky 2016). The requirements, which are mentioned above are the primary requirements for the deduction claim. However, the deduction claim requires fulfilling many other requirements, which can be considered as the secondary requirements. In schedule A, it has been mentioned that the expenses, for which the tax payers are claiming the deduction must be itemized under the head ordinary and necessary expenditure. At the same time, the expenses, which the employer has not reimbursed, can be claimed for deduction but if that those expenses below 2% of the gross income, then that will not be considered as the deductible expenses (Chardon, Freudenberg and Brimble 2016). The eligible expenses for the deduction are as follows: Expense incurred for paying the license fees for complying with the regulations and professional tax. Expenses incurred for paying the legal fee so that work can be continued. Expenses incurred for purchasing the uniform. Expenses incurred for the work-related travelling (Tran-Nam 2016). Expenses incurred during the education as a part of job training. Depreciation expense that is incurred for the technology, used during the work. Good taxation principles Income tax is the major income source for the government of the country. The development steps taken by the government in any country depend on the amount of income tax that the government can collect from the income tax payers (Mulyadi et al. 2016). This is because if the government earns more income tax, then it can spend more money for the development purposes. However, the government in any country cannot increase its tax income easily. In a country, the government can charge only a certain percentage of tax on the incomes of the individuals (McClure, Lanis and Govendir 2016). At the same time, it is also true that the government cannot charge high percentage of tax on the incomes of the tax payers because that is unethical. Therefore, deciding the correct tax percentage and building a proper taxation system is very important. Daley and Wood (2016) stated that in order to maintain the proper income flow of the government, the country must have a good taxation system. Good taxation system includes neither high tax rate nor very low tax rate. If the tax rate in the country is much high, then the tax payers will try to avoid the tax payment or try to do the fraudulence. On the other side, if the government charges very low tax rate, then the income level of the government will go down and the government will not be able to improve the economic and financial situation of the country. Kiprotich (2016) mentioned that there are mainly four principles of a good taxation system. These principles are stated below: Principle of convenience This principle of good taxation system suggests developing such a taxation system, which is convenient to every taxpayer in the country. Clear and simple guidance or rules must be there so that a balance can be maintained between the time of generating the income and paying the tax for the income (Bernstein and Stiglitz 2016). Principle of economy The principle of economy suggests minimizing the cost of collecting the taxes from the tax payers in the country. The minimization of the cost is possible if the government follow a simple taxation system, so that the tax can be collected easily. If the cost of tax collection is reduced, then the net income of the country will be high (Burak and Nemec 2016). Principle of equality This principle suggests that there must be equality in the taxation system in the country. This indicates that the tax rate must be charged based on the income level of the individuals. If the individual is earning less income, then the tax rate for that individual must be low and if the income level of the individual is high, then the tax rate must be high (McClure, Lanis and Govendir 2016). Principle of certainty As per this principle, the taxation system in a country must charge such a tax rate so that it is ensured that the tax payers in the country can pay the tax properly. This means the tax income of the government must be certain (Bernstein and Stiglitz 2016). From the above discussion, it can be stated that a taxation system can be considered as the good taxation system when it meets the requirements mentioned under the above-mentioned four principles. The four principles indicate that the good taxation system must be simple and include standard tax rate, so that every tax payer in the country can calculate and understand the taxation system. Critically evaluating the Australian deduction regime and good taxation principles The Australian taxation system has mentioned that the individuals can claim for the deductions only on those expenses, which are related to the work of the taxpayers. However, Kiprotich (2016) noted that the taxation system in Australia requires making some amendments in order to convert the taxation system into the good taxation system. In this context, Wilson (2016) argued that the taxation system in Australia is much sound and includes the four primary principles of good taxation system. The TR 95/17 ITAA 97 of Australian taxation law has indicated that in order to claim the deductions, the individuals must prove that the expenses are work related (Barkoczy 2016). This can be identified in the case Lunney v. FCT (1958) 100 CLR 478. In this particular case, the court suggested that to claim the deduction, the expenses must have the characteristics that make the expenses deductible as per the Australian tax law (Tran-Nam 2016). Hence, the court asked the taxpayer Lunney to provide t he documents that prove the expenses are deductible. On the other side, in the case Edwards v. FCT (1994) 49 FCR 318, the tax payer was asked to present that the expenses were incurred for buying the work uniform and other work-related events, so that the deductibility of the expenses can be judge (Daniel et al. 2016). Therefore, from this judgment by the court also proves that in order to claim the deductions, the tax payer must have the relevant documents that prove the expenses are incurred for the work. In this context, Daley and Wood (2016) argued that the taxation system in Australia is much complex. There are huge numbers of rules and regulations, which make the tax payers confused regarding their tax liability. This indicates that the Australian taxation system does not meet the demand of the principle of convenience of good taxation system. In support of this, Wilson (2016) mentioned that many taxpayers in Australia face difficulties while calculating their tax liability because they do not have enough knowledge about the taxa tion rules and regulations. Therefore, in order to convert the taxation system of Australia in to a good taxation system, the government of the country must simplify the system. This simplification can help the government maintaining the principle of certainty. However, McClure, Lanis and Govendir (2016) commented that the government of Australia is able to collect the income tax properly in each financial year. On the contrary, Chardon, Freudenberg and Brimble (2016) stated that the tax rate in Australia is much high than that of the other countries, which can make the taxation system a burden on the tax payers. Therefore, from this discussion, it can be stated that the taxation system in Australia is well developed but in order to be a good taxation system, the government of the country requires simplifying the system and reducing the tax rate. Comparison and contrast with the New Zealand deduction system Unlike the taxation system of Australia, New Zealand taxation system provides tax collection power to the Inland Revenue Department in compliance with the taxation system at national level. According to the New Zealand Taxation System, individual taxpayers are required to pay tax on personal income as well as on business income for the supply of products and services. New Zealand Taxation System does not require taxpayers to pay tax on income from the transfer of capital assets or property (Dridi and Boubaker 2015). However, in certain situations taxpayers are required to pay tax on capital profit, which is considered as income including the profit on sale or transfer of patent right. For the purpose of measuring taxable business income, taxpayers are entitled to claim deductions with respect to several business expenses incurred to derive the business income (Flynn, Belak and Soltis 2014). However, certain business expenses cannot be claimed for deduction even if expended for genera ting the income for business in compliance with the regulations of New Zealand Taxation System. In order to claim the deduction on business expenses, it is important to spend the same particularly for generating the business income as well as during the taxation year. For example, charges of depreciation, charges on goods and service tax and other production expenses can be claimed as work- related deduction for computing taxable income from business during the financial year (Pinto-Sanchez et al. 2015). In view of the work- related deductions in Australia and New Zealand, it has been analyzed that the basic regulations for claiming deduction on business expenses along with requirements for maintaining records of business expenses. It has been observed that the deduction on business expenses can be claimed only if it is directly related to generate business income as per both the taxation system of Australia and New Zealand (Sawyer 2016). Travelling expense, for example can be claimed under work- related deduction only if it is spent solely for the purpose of business or profession. If the travelling expense has been spent for personal purpose fully or partly, then the sane would not be claimed as deduction. On the other hand, expenses incurred to commute in local work location cannot be claimed as deduction under the both the taxation system of Australia and New- Zealand even though it is directly related to work (Austlii.edu.au 2016). Moreover, there are several differences in deduction system of Australia and New Zealand for the purpose of computing taxable income. Taxation system of New Zealand provides that the taxation on capital gain is not applicable to the taxpayers therefore deduction on respective expenses on the capital asset cannot be claimed even if it is used to operate business (Dridi and Boubaker 2015). Besides, capital gain taxation is applicable under Australian Taxation System therefore, taxpayer is entitled to claim deduction expended on the business capital assets during the taxation year. According to the taxation system of New Zealand, provisional tax liability would be imposed on the individual assessees if the previous year residual tax exceeds the threshold limit amounted to $2,500 (Fellows and Kahng 2013). On the other hand, this regulation is not applicable to the taxpayers under the taxation system of Australian Taxation Office rather; probable taxation liability is applicable for payme nt of installment. For the purpose of claiming deduction related to work New Zealand taxation system require taxpayers to claim deduction for in- work tax credit with respect to the inflation rate growth. While, in case of Australian taxation system, individuals are not entitled to claim for such deduction in order to pace with the countrys inflation and economy (Hirte and Tscharaktschiew 2013). Conclusion Considering the explanation and analysis of work- related deduction system in Australia for the taxpayers, it can be said that the federal government is required to constitute simple and fair regulations in accordance with the good taxation system. It has been observed that the current years work- related deduction policy established by the federal government of Australia provides that the taxable income should be determined as and when incurred during the taxation year as well as should be related to specific work. In addition, Australian Taxation Office provides that the taxpayers need to maintain essential documents and invoices to validate the expenses spent on business work. It is also essential to consider the principles of good tax system based on equality, simple and fair means, certainty and economy for the benefit of taxpayers. Accordingly, federal government of Australia established deduction policy in accordance with the principles of good tax system yet there are certain complications in the regulations to claim work- related deductions as well as filing return. In view of the current taxation system, certain complex taxation rulings are difficult to understand and apply for the taxpayers to determine the taxable income under the principles of ITAA 97. For determining the appropriate and accurate nature of work- related expenses for the purpose of deduction with respect to capital and revenue nature, it is essential to for the individuals to have clear understanding of taxation principles. Further, comparison of deduction system in Australia with that of New Zealand reflected several similarities and dissimilarities. Similarities between the two-taxation systems included incorporation of actual expenses, preservation of expenses documents or invoices along with appropriate disclosure and direct relation with the business income derivation. On the other side, differences between the Australian deduction system and New Zealand deduction system are available in terms of in-work tax credit, capital gain tax deductions and provisional tax liabili ty. It has been observed that the deduction system of New Zealand is certainly different and complex compared to that of Australia for understanding the regulations on in- work tax credit or provisional tax liability. Therefore, in order to conclude the analysis, it can be said that the deduction regime of Australia needs to be improved in certain ways in line with the principles of good taxation system to provide equality, economic growth through simple and fair means of regulation. Reference List Ato.gov.au. 2016. Home page. [online] Available at: https://www.ato.gov.au [Accessed 16 Dec. 2016]. Austlii.edu.au. 2016. Australasian Legal Information Institute (AustLII). [online] Available at: https://www.austlii.edu.au/ [Accessed 13 Dec. 2016]. Cao, L., Hosking, A., Kouparitsas, M., Mullaly, D., Rimmer, X., Shi, Q., Stark, W. and Wende, S., 2015. Understanding the economy-wide efficiency and incidence of major Australian taxes.Treasury WP,1. King, D. and Case, C., 2015. AN INTERNATIONAL INDIVIDUAL INCOME TAX COMPARSION: THE UNITED STATES, AUSTRALIA, AND UNITED KINGDOM.EDITORIAL REVIEW BOARD, p.77. Kirsch, M.S., 2016. Tax Treaties and the Taxation of Services in the Absence of Physical Presence.Brooklyn J. Int'l L.,41, pp.1143-1393. Lang, M., 2014.Introduction to the law of double taxation conventions. Linde Verlag GmbH. Sharkey, N., 2015. 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Auguste Mariette Excavation Methods Essay Example

Auguste Mariette Excavation Methods Essay Example Auguste Mariette Excavation Methods Paper Auguste Mariette Excavation Methods Paper Mariette’s research methods were made easy as he had an ability to interpret practically anything. His ability to decipher hieroglyphics and codes led him to many discoveries. An example of the use of Coding in his excavation is the tablet which lay near the Sphinx. This tablet had the path to the Temple of Serapeum but in hieroglyphics. Mariette deciphered the text and discovered one of the most sought for sites in the history of archaeology. Auguste Mariette’s excavation methods in clearing the site were inconsistent in terms of whether they were good or bad but most of his methods were well done. Some of his attempts of clearing the site were somewhat crude whereas other attempts were reasonably well done. In ‘The Monuments of Upper Egypt’, written by Auguste Mariette in 1877, Mariette states â€Å"In blowing up the debris with gunpowder, we discovered a human mummy†. This primary source is evidence of the crude methods of his attempts of clearing a site. The expression ‘blowing up’ suggests that he was reckless. The blowing up method was used in his first discovery, so this question arises, was this reckless clearing method due to inexperience? Mariette did, however, clear the sands around the Sphinx down to the bare rock, and in the process discovered the famous granite and alabaster monument. This showed a different side of Mariette in terms of clearing a site. This time, Mariette cleared the site thoroughly. Furthermore, Mariette hired quite a few workmen in his excavations. This showed his dedication to the discoveries he made. Auguste Mariette located his first excavation site by chance. He became interested in Saqqara whilst studying Egyptology and this attraction led him to the ancient burial ground in Egypt. This is where he discovered the Sphinx, Serapeum and other tombs and temples. It was not his intention to discover these ancient monuments but by chance, things turned out pretty well for him. Mariette examined thoroughly through the tombs and temples. Evidence of his thorough work is shown in his writings, ‘The Monument of Upper Egypt’ where he states, â€Å"†¦and where the ground had to be examined closely, inch by inch†. In the process of recording his evidence, Mariette plotted down a lot of his findings in his journal. He used very detailed profiles and drawings to record the evidence. Figure 1 aside shows a drawn diagram of the Serapeum featured in ‘The Cemetery of the Sacred Bulls’ written by Auguste Mariette. This was drawn during the excavations of the Serapeum and shows a record of the outline of the structure of the Serapeum. An example of the detailed profiles Mariette used to record his evidence is Figure 2 on the right. This evidence is a torn out page of Auguste Mariette’s journal in which he wrote in during his excavations in Saqqara. This shows the profile of the Sphinx and the dimensions of the head of the Sphinx recorded by Mariette. Another example of the detailed recordings of Mariette is stated in ‘The Cemetery of the Sacred Bulls’. In his words, â€Å"measure on an average 7 feet 8 inches in breadth, by 13 feet in length, and 1l feet in height†. This is more evidence of his detailed recordings of his discoveries. It shows that he took the time to measure every dimension of objects he found in his excavations. Bibliography: mnsu. edu/emuseum/information/biography/klmno/mariette_auguste. html http://en. wikipedia. org/wiki/Auguste_Mariette drshirley. rg/rel433/hist. html egyptologyonline. com/egyptologists. htm http://weekly. ahram. org. eg/2004/705/he1. htm 1911encyclopedia. org/Auguste_Ferdinand_Francois_Mariette http://server. egypt. com/egypt/historyen/index. php/Ancient-Egypt-History/Ancient-Egypt-Dynasties/Third-Intermediate-Period-Part-I http://members. tripod. com/~ib205/apis_4. html aldokkan. com/geography/serapeum. htm phouka. com/pharaoh/egypt/history/egyptologists. html â⠂¬ËœEgypt and the Egyptians’ by Douglas J. Brewer and Emily Teeter

Free Essays on Chopin

Frederic Chopin, the Polish composer and pianist, was born on March 1,1810, according to the statements of the artist himself and his family, but according to his baptismal certificate, which was written several weeks after his birth, the date was 22 February (Huneker, 2). His birthplace was the village of Zelazowa Wola, part of the Duchy of Warsaw. The musical talent of Frederic became apparent extremely early on, and it was compared with the childhood genius of Mozart (Marek, 23). Already at the age of 7, Frederic was the author of two polonaises, the first being published in the engraving workshop of Father Cybulski. The prodigy was featured in the Warsaw newspapers, and little Chopin became the attraction and ornament of receptions given in the aristocratic salons of the capital. He also began giving public charity concerts. His first professional piano lessons lasted from 1816 to 1822, when his teacher was no longer able to give any more help to a pupil whose skills surpassed his own (Seroff, 19). Wilhelm WÃ ¼rfel, a renowned pianist and professor at the Warsaw Conservatory, supervised the further development of Frederic’s talent. WÃ ¼rfel would offer valuable, although irregular, advice as regards playing the piano and organ to young Chopin (Marek, 51). Frederic later attended the Warsaw Lyceum where his father was one of the professors. He spent his summer holidays in estates belonging to the parents of his school friends in various parts of the country. The young composer listened to and noted down the texts of folk songs, took part in peasant weddings and harvest festivities, danced, and played a folk instrument resembling a double bass with the village musicians; all of which he described in his letters. Chopin became well acquainted with the folk music of the Polish plains in its authentic form, with its distinct tonality, richness of rhythms and dance vigor (Huneker, 41). When composing his first mazurkas in 1825, as w... Free Essays on Chopin Free Essays on Chopin Frederic Chopin, the Polish composer and pianist, was born on March 1,1810, according to the statements of the artist himself and his family, but according to his baptismal certificate, which was written several weeks after his birth, the date was 22 February (Huneker, 2). His birthplace was the village of Zelazowa Wola, part of the Duchy of Warsaw. The musical talent of Frederic became apparent extremely early on, and it was compared with the childhood genius of Mozart (Marek, 23). Already at the age of 7, Frederic was the author of two polonaises, the first being published in the engraving workshop of Father Cybulski. The prodigy was featured in the Warsaw newspapers, and little Chopin became the attraction and ornament of receptions given in the aristocratic salons of the capital. He also began giving public charity concerts. His first professional piano lessons lasted from 1816 to 1822, when his teacher was no longer able to give any more help to a pupil whose skills surpassed his own (Seroff, 19). Wilhelm WÃ ¼rfel, a renowned pianist and professor at the Warsaw Conservatory, supervised the further development of Frederic’s talent. WÃ ¼rfel would offer valuable, although irregular, advice as regards playing the piano and organ to young Chopin (Marek, 51). Frederic later attended the Warsaw Lyceum where his father was one of the professors. He spent his summer holidays in estates belonging to the parents of his school friends in various parts of the country. The young composer listened to and noted down the texts of folk songs, took part in peasant weddings and harvest festivities, danced, and played a folk instrument resembling a double bass with the village musicians; all of which he described in his letters. Chopin became well acquainted with the folk music of the Polish plains in its authentic form, with its distinct tonality, richness of rhythms and dance vigor (Huneker, 41). When composing his first mazurkas in 1825, as w...

Homework Assignment Example | Topics and Well Written Essays - 250 words - 15

Homework - Assignment Example Instead of acknowledging him as a treasure for his long service to the industry, his organizations hired a younger and more capable worker to oversee and assess his work (Schlossberg 57). He probably felt greatly unappreciated after all he had done for the company. Hank should first have taken time for a lengthy period of reflection in which to consider his options before returning to work. He might have asked for a few days for this. During this time, he could have confided in a counselor about his concerns and worries in the workplace. He could also have confided in support groups for elderly workers who are confronted by changes in the workplace that could very well portend their dismissal if they are unable to keep up with the changes. Elaine could have been more compassionate and given Hank more time to adapt to the changes in the workplace. She, as well as the other executives could also have started a support group as well as a training group specifically aimed at elderly workers such as Hank who were confounded by the new expectations that made them appear obsolete. No. I would have pleaded for more time to learn about the new methods of operation that were necessary to succeed in the changing market. I would openly have sought the help of other more productive workers in reaching the numbers of accounts that the company

Corrections trend Evaluation Research Paper Example | Topics and Well Written Essays - 1500 words

Corrections trend Evaluation - Research Paper Example The changes in the correction programs have occurred due to the rising count of the number of prisoners. Moreover, growing concern with regard to the rules as well as the regulations for the safety of public and reducing incarceration cost have resulted in the modification of the correction programs. These changes are majorly made with the intention of reducing inmate population and minimizing cost (Adams, n.d.). The paper intends to discuss the trends of correction programs for the development as well as the improvement of the correction institutions. Moreover, an analysis will be executed with the objective of identifying the issues in relation to prisons and their administrators both in the present and future prospects. Discussion Research Prisoners or offenders are offered with correction programs and are convicted to correction institutions with the aim of minimizing crime rates and changing their criminal behavior and attitude. In the past, prisoners or offenders were observed to be treated in an inhuman manner and they were punished in physical forms which include being tortured and hanged among others. The prisoners were treated as slaves mainly due to inadequate funding or resources availability and development (Hartnett, n.d.). In this respect, with growing number of offenders and inadequate funds, prisons as well as jails were privatized in order to improve the operations and to render enhanced development of correction institutions. The privatization of prisons as well as jails will facilitate in minimizing cost. By the year 2001, in the US, there were around 158 correction facilities owned by private sectors operating in almost 30 states. Privatization of prisons as well as jails was the major trend in the past in order to cope up with the increased demand and operational costs. In this respect, the government has contacted the private sector with the motive of acquiring adequate financial assistance as well as to construct correction facilities at a cheaper rate as compared to public prisons (Austin & Coventry, 2001). Number of Prisoners from 1925 to 2010 Source: (The Sentencing Project, 2012) In the US, offenders or prisoners are observed to be offered with two different sorts of sentences which include treatment and punishment. Treatment implies that society is protected by implementing correction programs with the objective of changing the criminal behavior of offenders through rehabilitation. On the other hand, punishment signifies that society is protected by incarceration of offenders. It has been realized that there are various phases on the basis of which changes are acquired in the correction programs or facilities. The correction programs started with the development of reform movement for the disposition of prisoners to jails in order to minimize and control crime. In 1920, more prisons were developed and various educational and corrective programs were implemented in order to improve the behaviors as well as atti tudes of offenders. In the period between 1930 and 1940, importance was placed to medical model for better treatment of inmates. Moreover, during these periods various therapies including psychodrama and transitional analysis among others had been adopted with the objective of improving the treatment procedures. In 1970s, it was observed that treatment or rehabilitation of prisoners was a failure due to increased crime rate.

Examining Of The Book Of Philemon Religion Essay

Examining Of The Book Of Philemon Religion Essay -The book of Philemon is about a personal appeal to a prosperous Christian slave owner to receive his slave back as a brother in Christ. The first clear example of slavery is in Exodus 1:13 where the Israelites were made to work ruthlessly as slaves and their cry for rescue came up to God in Exodus 2:23-24. The kind of slavery the Israelites were subjected to in Egypt was clearly unacceptable to God, judging by their rescue and the regulations regarding slavery in the Mosaic Law. Meager (2006) The Mosaic Law was very clear on slavery. An Israelite could not enslave another Israelite. Also anyone who became a slave by making a pact or entering into an arrangement with another Israelite was to be treated without harshness and freed in the year of Jubilee. However, a foreigner may be held as a permanent, non-Israelite slave and may be treated harshly. (Leviticus 25:25-55) Philemon was written during one of Pauls imprisonments around A.D. 60-61 during a time when slavery was acceptable from a financial and community standpoint in the Roman world. Slaves were seen as their masters property and they had no rights. However, the experience of slaves varied depending on their master and the work assigned to them. Some slaves were made to work hard and could be disciplined ruthlessly for minor mistakes, while others placed in large villas could have little work to do and were well looked after. Meager (2006) The Bible does not condemn slavery, nor did Paul. The Christian church simply views the relationship between master and slave in a different light. They saw them as both equal before God and both accountable for their behavior. The master was no longer over the slave but in a place of equality within the church. God sees us without status and His grace transforms us into a worthy individual in society. This does not mean a slave was to go free either, but to honor Christ in the service that he was doing for his master. Paul addresses Philemon as a friend and one who does the work of Christ. Paul lifts up Philemon about the work he has been doing with the church. He takes a bold approach because he knows Philemons character. Paul asks for Philemon to receive Onesimus back as he would Paul into his home. He asks this of Philemon based on Pauls love for Onesimus and Philemons love for Paul. Love is the motivation. Paul has taken on the role of father, just as God desires to take on that same father-child relationship with us. The status of the slave as a Christian based on the information so far gives us an identity crisis to a certain extent. Who are we once we accept Jesus into our lives? Are we still a slave? The word slaves is the rendering of a Greek word meaning bodies. The Hebrew and Greek words for slave are usually rendered simply servant, bondman, and bondservant. (Dictionary.com) If we point out a relationship between slave and servant we can say that we are the first of those in the flesh and the other in Christ. The slave is the old status and the servant is the new place within the body of Christ. Philemon has already experienced this transformation due to Pauls leading him into salvation. The fact that Paul also led Onesimus to this place is why he can come to Philemon in this manner. It is Pauls desire for there to be reconciliation between Philemon and Onesimus; the slave owner and the slave. Paul is assured that through this letter he will be able to convince Philemon to do what is right. He believes that Philemons faith and love in Christ will help him re-establish a new found relationship with Onesimus. This is where the identity crisis for the slave owner comes in. How does he treat others, or the slave, in order to be effective in his faith? God has done so much for Philemon to bring him to place of status within the church. Because Philemon has shared the gospel with others he has been effective in his ministry. Now that Paul has converted Onesimus he desires to keep the relationship with him. But he wants Philemons consent to utilize this new brother in Christ for the ministry. Onesimus became profitable to Paul at the time of his conversion; living up to the meaning of his name. Paul appeals to Philemon based on the service he himself has done within the ministry. Paul does not force the deed, but is hopeful that he will agree to the service of his own volition. To truly be a follower of Jesus you are to be humble; offering yourself in the spirit of submission, trusting and teachable; willing to learn. In Luke 22:25-27 Jesus shares with His disciples that the greatest is the servant of all. Service is to be done without expecting reward. There seems to be a deliberate outside influence in the slaves departure from Rome. God used the situation for His purpose. Onesimus wrong doing towards Philemon lead him to Paul and his salvation. The slave is forgiven and brought into the family of Christ. We all fall short in our daily lives and it is our sin that brings us to a place with Christ that allows us to be saved. Paul lays a foundation for the elimination of slavery. He is asking Philemon to receive Onesimus back, not as a slave but as a beloved brother. If a slave owner and slave come together as brothers in Christ then their relationship would be a true transformation. Paul promises restitution towards Philemon. Anything that Onesimus might have stolen from Philemon will be given back to him. He suggests to Philemon to charge the debt to my account. Paul will pay the price for his child. God gave His son, a man without sin, to pay the price. When we become a Christian Jesus takes on that debt. We charge everything to His account. His death and resurrection are how He showed us that He loved us. The ultimate price was paid for our freedom. This letter is a demonstration of the power of Christ to bring healing to those that are broken. It is also a personal reunion between Philemon and Onesimus arranged by Paul. Comparable to their reunion is that of Christ and the runaway sinner. It portrays a restoration of two followers who were earlier separated. It is only with Christs example of forgiveness that we are able to overcome mistakes and be reconciled to our brothers and sisters. Pauls character is that of love, wisdom, gentleness, and above all Christian and human maturity. Guzik (2007) He starts his plea to Philemon by having a letter delivered by Onesimus himself. And in that letter he asks Philemon to change his heart towards the man who was once a slave and is now a brother in Christ. Philemon reads this document from Paul as the runaway slave stands in his presence. Paul indicates his confidence in verse 21 that Philemon will not only obey but go beyond simple obedience.

Nature of Sin

Romans 5:12 [ Death Through Adam, Life Through Christ ] Therefore, just as sin entered the world through one man, and death through sin, and in this way death came to all men, because all sinned. â€Å"It is proven every human being sins. Sin is often defined as missing the mark. It is a failure to live up to God's requirements†. When we use the word â€Å"sin† many people have very different ideas about what sin actually is. Most people think of sin only as committing very evil crimes.Others don't use the word sin when talking about their own deficiencies, but instead refer to their sins as â€Å"mistakes†. If we are to know God, it is of utmost importance that we understand His definition of sin and see our condition through the eyes of the Almighty One. â€Å"Surely I was sinful at birth, sinful from the time my mother conceived me† (Psalm 51:5). â€Å"We sin because we have a sin nature. Every human being possesses a sin nature — a corrupt natu re inherited from Adam†. Our sin nature separates us from God: â€Å"The result of one trespass was condemnation for all men† (Romans 5:18).Psalm 51:5 states that we all come into the world as sinners: â€Å"Behold, I was brought forth in iniquity, and in sin my mother conceived me. † Ephesians 2:2 says that all people who are not in Christ are â€Å"sons of disobedience. † Ephesians 2:3 also establishes this, saying that we are all â€Å"by nature children of wrath. † If we are all â€Å"by nature children of wrath,† it can only be because we are all by nature sinners–for God does not direct His wrath towards those who are not guilty. God did not create the human race sinful, but upright. But we fell into sin and became sinful due to the sin of Adam. Christians have two natures at work in their being — one is the old sin nature, and the other is a new nature controlled by the Spirit†. These two natures are constantly at w ar with each other. Paul explains that, despite his best intentions, he is still influenced by his sin nature: â€Å"I have the desire to do what is good, but I cannot carry it out. For what I do is not the good I want to do; no, the evil I do not want to do — this I keep on doing† (Romans 7:18-19). While our two natures are constantly in conflict, it is not the sin nature that will ultimately control the Christian.Part of the sanctification process involves dying to the old nature. The Christian will sin, but the Christian will not continue in unrestrained sin: â€Å"You, however, are controlled not by the sinful nature but by the Spirit, if the Spirit of God lives in you† (Romans 8:9). Sin in the Christian's life will be followed by remorse and repentance. At Christ's second coming, when the believer's body is glorified, the sin nature will be destroyed once and for all. Until then, we are told to resist the sin nature's temptations.God is faithful; He will no t let you be tempted beyond what you can bear. But when you are tempted, He will also provide a way out so that you can stand up under it† (1 Corinthians 10:13). â€Å"Sin is a spiritual contagious disease, an illness and an ulcer which has stricken all mankind, both in his soul and his body. Sin has damaged all three of the basic abilities and powers of the soul; the mind, the heart and the will†. Man's mind became darkened and inclined toward error, thus, man constantly errs – in science, in philosophy and in his practical activity.The Lord Jesus Christ Himself says that this sin – the blasphemy against the Holy Spirit – is not forgiven and will not be forgiven either in this age or in the future. He pronounced these terrible words against the Pharisees who, though they clearly saw that he worked everything according to the will of God and by God's power, nevertheless distorted the truth. They perished in their own blasphemy and their example is i nstructive and urgent for all those who would sin mortal sin: by an obdurate and conscious adversity to the undoubted Truth and thereby blaspheming the Spirit of truth – God's Holy Spirit.The Bible teaches that â€Å"all have sin and come short of the glory of God† (Romans 3:23). That means all humans have a sinful nature and are capable of doing things which are contrary to the will of God. James said â€Å"Anyone, then, who knows the good he ought to do and doesn’t do it, sins†- James 4:17. Paul says, anything that is not of faith is sin (Roman 14:23) and the Apostle John calls sin lawlessness. With that being said, here we are in the Garden of Eden. God had given Adam specific instructions, before Eve was formed.Rom 6:22, 23 â€Å"But now having been set free from sin, and having become slaves of God, you have your fruit to holiness, and the end, everlasting life. For the wages of sin is death, but the gift of God is eternal life in Christ Jesus our L ord†. It is evident that we all sinned and falling short; all but one man Jesus Christ. There was one major difference between Jesus and every other person who’s ever lived – He never sinned. Hebrews 4:15 says, â€Å"For we do not have a high priest who cannot sympathize with our weaknesses, but One who has been tempted in all things as we are, yet without sin. As that verse also shows, Jesus went through every type of hardship that we go through. But why do we sin? Are we conceived with a Nature to sin or do we choose to sin? Do children have to be taught to lie or do they have to be taught to tell the truth? Obviously they must be taught to tell the truth because they are liars by nature. David wrote, â€Å"Behold, I was shapen in iniquity; and in sin did my mother conceive me† and again â€Å"The wicked are estranged from the womb: they go forth speaking lies as soon as they be born† (Psalms 51:5, 58:3).Paul tells us, â€Å"And you hath he quic kened, who were dead in trespasses and sins; Wherein in time past ye walked according to the course of this world, according to the prince of the power of the air, the spirit that now worketh in the children of disobedience: Among whom also we all had our conversation in times past in the lusts of our flesh, fulfilling the desires of the flesh and of the mind; and were by nature the children of wrath, even as others† (Eph. 2:1-3). So we must conclude, according to Scripture, we are conceived under the condemnation of sin and death, with a nature to sin against God and need not be taught to sin.Sin was passed on to the Human Race when Adam knew Eve and Cain were born. Adam â€Å"BEGAT† sons and daughters, and the whole process continued. This seems to agree with what David wrote, â€Å"In sin did my mother conceive me† and what Paul said, â€Å"We all – were by nature the children of wrath, even as others†. Therefore God says, â€Å"Wherefore, as by one man sin entered the world, and death by sin; and so death PASSED upon all men, for that (in whom) all have sinned†. The 7 Deadly Sins are so-called because they have the ability to â€Å"kill grace† – to turn us away from a place where we can receive the grace of Christ.None of them are discreet acts: they are all â€Å"inner dispositions and modes of behavior from which individual sins flow†. In no particular order, they are: Lust, Gluttony, Sloth, Greed, Wrath, Envy, and Pride. A few notes about these will clarify their nature. â€Å"Lust is not merely sexual, though sexual lust captures the sense of it quite nicely: the Deadly Sin of Lust is disordered desire of any type – something early theologians saw as the primal sin†. Similarly, Gluttony is not just about food, but about consuming for the sake of consumption,  habitual excess. Greed is very similar: wealth for wealth’s sake.Pride’s definition is more well-known: self-centeredness, or the inability to refrain from putting oneself before others. These are not actions, but dispositions: they are not even things that we can will ourselves to do, but things outside of our will that twist our application of our will. I cannot simply choose not to be greedy; rather, my greed influences my will, justifying my greedy actions and thus limiting my will. â€Å"If we are to make informed choices in life, the seven deadly sins present us with biased fact sheets. This is one of the things that make sin so utterly sinful: we do not choose evil, but rather see evil as good. I’m sinful, and there’s nothing I can do about it. Sure, constant discipline can help me to control my outward expressions of the 7 deadly sins, but even if I manage to keep them all inside, they’re still in there. On our own, there’s nothing we can do about sin. Through his life and death, Christ has defeated sin. We are no longer guilty for sin, even though we continue to commit sins: by identifying with Christ, we identify with His sinlessness. To put it another way, Christ is the representative of all humanity – and because our representative is sinless, in the sight of God, so are we.Good news! The effects of sin (suffering and death) are no longer permanent; we look forward to being resurrected, just like Christ was, into a new world where God will â€Å"wipe away every tear†, and there will be no more mourning or death (Revelation 21:4). We are counted as righteous now (even though we aren’t), and one day we will have new natures like Christ’s, and so will actually be righteous. That’s not to say that I’ll ever be perfect in this life; but it is to affirm that my sinful nature does not flare up as often as it did five years ago.It is to suggest that, by the power of Christ in me through the Holy Spirit, I can do good! This is a very important issue to be dealt with by Christian Ethics, co unseling, and pastoral care. If we are completely incapable of doing good, yet are justified by Christ anyway, then should we even try to do good? Without a doctrine of sanctification, in which we assert that Christ has in some sense overcome sin in us, and that the Holy Spirit enables us to do good, then there is no rationale for judgment on one hand or ethics on the other. Humankind is sinful, there is no doubt. We all commit sins of commission and omission, and have twisted impulses and understandings, and face temptations and deceptions of all sorts, and are completely incapable of setting aside this sinful nature on our own†. But God is making us like Him, even now, and our present sufferings under the sinful nature are not worthy of comparison to the glory that will be revealed in us. â€Å"An overstated doctrine of sin tells us that we are worms whom God loves; God tells us that we are glorious, like His Son, and that we ought to, and can, learn to act like it. † ——————————————- [ 1 ]. Robert Thompson, The Nature of Sin (Trumpet Ministries, Inc. 2011), page 73 [ 2 ]. Alan Jacobs, Original Sin: A Cultural History (Reed Business, Inc. 2009) page 124 [ 3 ]. Holy Bible, King James Version (American Bible Society, 1999) [ 4 ]. Anna Kingsford, Concerning The Nature of Sin (Kissinger Publishing, LLC. 2010) page 226 [ 5 ]. Holy Bible, King James Version (American Bible Society, 1999) [ 6 ]. Anthony Roukema, The Bible and the Future (Gale ECCO. 2010) page 79 [ 7 ]. Holy Bible, King James Version (American Bible Society, 1999 [ 8 ].Holy Bible, King James Version (American Bible Society, 1999) [ 9 ]. Holy Bible, King James Version (American Bible Society, 1999) [ 10 ]. Josephine Hart, Sin (Create Space. 2009) page 10 [ 11 ]. Holy Bible, King James Version (American Bible Society, 1999) [ 12 ]. Holy Bible, King James Version (American Bible Society, 1999) [ 13 ]. Holy Bible, King James Version (American Bible Society, 1999) [ 14 ]. Holy Bible, King James Version (American Bible Society, 1999) [ 15 ]. Holy Bible, King James Version (American Bible Society, 1999) [ 16 ]. Holy Bible, King James Version (American Bible Society, 1999) [ 17 ].Holy Bible, King James Version (American Bible Society, 1999) [ 18 ]. Holy Bible, King James Version (American Bible Society, 1999) [ 19 ]. Josephine Hart, Sin (Create Space. 2009) page 223 [ 20 ]. Josephine Hart, Sin (Create Space. 2009) page 224 [ 21 ]. Josephine Hart, Sin (Create Space. 2009) pages 224-225 [ 22 ]. Holy Bible, King James Version (American Bible Society, 1999) [ 23 ]. Alan Jacobs, Original Sin: A Cultural History (Reed Business, Inc. 2009) page 23 [ 24 ]. Anna Kingsford, Concerning The Nature of Sin (Kissinger Publishing, LLC. 2010) page 510