Can It Be That You Love Not Me - 1311 Words

Could it be that you love not me? I lay awake on a freezing winters night. It was as cold as an arctic snowstorm, and as dark as a planet with no sun. My eyes were open as wide as a deer s in front of a moving vehicle. There was one thing on my mind, and one thing only, the love of my life. Her long silky hair, her smooth, tanned skin, her pristine beauty and her effervescent, god-like personality were all I ever desired; She was as sweet as a honeycomb and as unique as a sparkling snowflake in a vast blizzard. Our relationship had once been absolutely immaculate, absolutely flawless; or so I believed. There was only one problem, one only; no matter how hard I endeavoured to fulfil her desires, I just couldn t. For I had endured†¦show more content†¦It seemed as though her love for me was fading away, like the light of a dying star fading back into that deep dark void known as the heavens. One dream I had, one dream only; to marry the woman who I could not and would not live without. However there was one roadblock, the fact that we were from completely different ends of society. I was at the bottom of the barrel and she was all the way at the top. If I was to propose to my love she would require so much more than I could provide. For she would expect a diamond ring made from the finest gem, harvested from the deepest, darkest depths of the earth by the most adept miner in the land. She would expect me to propose to her somewhere unique, such as a white sandy beach on a lush, tropical island in the centre of a vast sparkling ocean. She would expect me to propose in a most extravagant manner, with a grandiose speech to which nothing could be compared. My love would expect a lavish wedding in the most luxurious palace in the land, with decorations fit for royalty. She would desire the most exotic gifts that money can buy. Despite this, my lady continues to tell me that she adores me for my personality and not what I have. I yearn to believe her but I just can t take that chance, I cannot and will not survive the heartbreak of unrequited love. Earlier this evening our relationship was impeded yet again. As I met her parents, the divine rulers of this

Science And The Natural Sciences - 933 Words

Primary research is a research in which a research will have to conduct themselves, for instance, surveys and interviews. This form of research is important to the academic cultures because they created and conducted their own experiment. The results from the experiment are their own fresh new findings that no one has tempered with. The three academic cultures we have learned throughout this semester are Humanities, Social Science and the Natural Sciences. The natural sciences have a focus that everything in the universe can be studied. Often times, scientists in the academic culture will create things that are not a part of the natural world. A few of the disciplines in this academic culture are, biology, math, chemistry, and engineering. Epistemology is the theory of knowledge in which an individual can acquire it. in regards to the natural sciences rationalism, is this cultures way to The social sciences study human behavior. The epistemology that is a part of the social sciences are behavior, this has a focus on the individual and collective. Also part of this epistemology is that institutions created to regulate behavior. The Humanities and Arts study how people process and document the human experience, they focus on what is means to be a human. The epistemology that is composted of the humanities are id ealism and rationalism. Idealism is knowledge that is based on ideas rather than experiences. Rationalism is knowledge that is generated through reasoning. Together,Show MoreRelatedHuman Science And Natural Science1276 Words   |  6 Pagesknowledge in the natural and human sciences because disagreement leads to new discoveries. Disagreement is about gathering reliable knowledge as well as using this newfound knowledge, and occurs when a group fails to reach a consensus over the logic of an argument. Knowledge is composed of facts, information, and skills acquired by a person through experience or education. Two areas of knowledge that are impacted by disagreement are human science and natural science. Human science is the study ofRead MoreNatural Sciences And Human Sciences1560 Words   |  7 Pagesexample of this are natural sciences. Years ago science was trying to describe how the world around us worked, but thanks to developments and new technologies, natural sciences have b een able to use that knowledge to create great changes in the world. However, even today some areas of knowledge seek to only describe the world. Human sciences, is an example of this, as it often only generates theories that describe processes or behaviors. Both natural sciences and human sciences, use description asRead MoreHistory Of Science And The Natural Sciences1039 Words   |  5 Pagestheories of representation, as well as in the more physical spaces of science, including natural history museums, hospitals, and laboratories. Since the last years of my undergraduate degree at Rice, I have been interested in the intersections of science and architecture. I completed my BA in two major fields – architecture and civil engineering – and thus have a firm background in both the humanities and the natural sciences. Outside of school, I gained experience in both architecture and experimentalRead MorePsychology Is The Science Of Natural Science1080 Words   |  5 PagesPsychology as the behaviorist views it is a purely objective experimental branch of natural science. Its theoretical goal is the prediction and control of behavior. Introspection forms no essential part of its methods, nor is the scientific value of its data dependent upon the readiness with which they lend themselves to interpretation in terms of consciousness -John B. Watson There are five main approaches to psychology known as â€Å"schools of thought† that make assumptions about the nature ofRead MoreThe Natural Sciences And The Arts1179 Words   |  5 Pagesto the natural sciences and the arts. Reason and imagination play an important role in both understanding and comparing progress in the natural sciences and the arts but, while the imaginative insights of a scientist must ultimately be provable, those of artists need only to be reasonable. The interactions between these ways of knowing vary between the natural sciences and the arts, therefore the definition of progress will differ in each area of knowledge. Similarly the natural sciences can be seenRead MoreThe Natural And Human Science1381 Words   |  6 Pagesbehaviorism in political science research. It does also lead to interpretation. The difference between behavioral and interpretive studies is that behavioral study of politics would be to make an assumption and predict causes of cer tain phenomena’s. Interpretative takes one’s values and uses that to find a solution without so much jumping to a conclusion. Kuhn, Gunnell, Taylor, and Webber analyze the meanings of value and interpretation and how it affects social/ political science research and societiesRead MoreThe Rise Of Natural Science1425 Words   |  6 PagesNatural science has been historically recognised as one of the factors affecting the development of social science; particularly, during the period of the Enlightenment, natural science had been one of the factors to improve human life (Turner, 2001: 30). The Enlightenment is to help humans emerge from immaturity and this aim finds expression in Kant’s motto â€Å"Dare to know† (Kant, 1784). During the period of the Enlightenment, due to the remarkable scientific advancement, traditional religion-basedRead MoreNatural Sciences and Ethics1145 Words   |  5 PagesThe definition of natural sciences, the way I see it, is a s cience of exploration and finding the answers about the world around us and about us as humans. The total opposite of science would be the arts which is a way of expressing your emotions, experiences through various areas. In creation of new ideas there is one thing that everyone needs to consider when assembling experiment or a painting is ethics. Ethics would be a key on how should people act in certain situations and what behaviors areRead MoreWhy Is Natural Science?1602 Words   |  7 Pagesknowledge produced with difficulty or whether there are instances where difficulty is not taken into consideration. Natural Science is an area of knowledge that aims to explain natural phenomena that occur in the world and universe surrounding us, through the use of observation and experimentation. One could argue that knowledge produced without difficulty is valued within Natural Science. For instance, in Chemistry, I produced knowledge about rates of reaction by doing a simple experiment that consistedRead MoreWgu Natural Science1663 Words   |  7 Pages| | | | | Ice Melting Experiment and Analysis | INT1 Natural Science Task 3 | Ice Melting Experiment and Analysis ------------------------------------------------- Objective The objective of this experiment is to test the melting point of ice against different variables. I will use a control of ice against air and test this next to ice in water, sugar on ice, salt on ice and Baking Soda on ice. By measuring the melting time of each element on an ice cube I will be able

Tax Treaties and Taxation of Services

Question: Discuss about the Tax Treaties and Taxation of Services. Answer: Introduction: The present case involves the situation of foreign resident backpackers who visited Australian region and stayed in the country for more than 183 days during the taxation year June 30 2013. As per the facts of the present case, taxpayer has been a German resident who visited Australia based on the working holiday visa on October 3 2012. It has been stated that the applicant described his status as a temporary entrant visitor while filling up the relevant passenger card, while his anticipated stay in the country would be for five months. Accordingly, the taxpayer stayed in different hostels for first 45 days near the location of Queensland whereas he stayed in a rented apartment along with friend for next 92 days in the location of Sydney. During this period of stay, the taxpayer worked as a casual worker in a factory for a factory named, Warringah Plastics Pty Ltd. Further, the taxpayer again stayed in different hostels during the period between February 19 2013 and April 5 2013 wher eas he left Australia for around 8 days in order to travel Fiji. Accordingly, the related issue in the present case involved is whether the individual taxpayer is considered to be Australian resident for the taxation year ended on June 30, 2013 as per the regulations of Income Tax Assessment Act 1936. Since the residential status is defined under section 6(1), it is essential for the backpacker to satisfy the requirements of Australian residential status as per ITAA 1936 (Australasian Legal Information Institute (AustLII)., 2017). In view of the fats and issues of the selected case situation, the deputy president of Small Taxation Claims Tribunal had taken decisionon March 6, 2015 in Sydney location based on the requirements of section 6(1). Further, the decision had been taken on the basis of usual place of abode of the individual taxpayer as well as his actual stay in Australia during the taxation year 2013.The tribunal court held that the taxpayer has his usual place of abode in Germany during all the relevant taxation years (Australasian Legal Information Institute (AustLII)., 2017). Additionally, the taxpayer visited Australia on temporary basis for travelling different location while worked in the factory for temporary period during the taxation year. As the taxpayer had permanent establishment in Germany, hence the basic residential criteria will not be considered. Further, as the individual visited Australia based on the working holiday visa, he will be considered as backpacker and taxation regulation on backpacker tax system will be applicable. According to the taxation regulation of Income Tax Assessment Act 1936 section 6(1), income of foreign resident is assessable only if such income has been derived only in the Australian country during his stay for the year ended June 30 2013 (Kirsch, 2016). Similarly, court held that the taxpayer would be entitled to claim deduction for assessing his taxable income only if the amounts have been expended to generate such income and the assessable income would be taxed at the rate of 32.5%. Impact of the decision for temporary working holiday- makers Considering the regulations of section 6(1) under ITAA 1936, an individual is considered as an Australian resident if the taxpayer has permanent establishment in the country or if a foreign individual stays for more than 183 days. However, 183 days clause is subject to regulation for individuals visit Australia as a working holiday- maker. It states that if an individual travels Australia for the purpose of holiday, travels different locations and works for a temporary period, then the individual would be a foreign resident even if the stay were more than 183 days during the income year (Australasian Legal Information Institute (AustLII)., 2017). As per the regulation of ITAA 36, the income of foreign resident was taxable at lower rates along with the incomes generated in the country during the stay. It has been noticed by the Federal Government of Australia that such taxation rate from foreign residents would generate lower revenue to the countrys economy that affected the financial growth of Australia. However, the lower rate of taxation would provide taxation benefits to the foreign resident that resulted in growth of employmentas well as growth in business production (Morse, 2013). On the contrary, Federal Government of Australia proposed the legislation on income tax regulation for the foreign residents since it was noted that the taxability as per ITAA 36 would generate lower revenue for the country. Therefore, Australian Taxation Office contended reformed the taxability regulations for foreign residents increasing the tax rate to 32.5% based on the arrival of foreigners on working holiday visas. The Federal Government of Australia contended that the higher rate of tax would enable to generate higher revenues and accordingly, the financial economy of Australia would increase (Brocke Mller, 2013). Besides, recent proposal on legislation changes to the tax rate of 15% from the taxation year 2017 might help the country in generating high revenue from application fees. Moreover, increase in tax rate for foreign residents would result in lowering the employment growth because the foreign residents would not opt to visit Australia. In addition, it was observed tha t arrival and necessary application forvisiting the country would require the individuals in paying application fees, which is a source of revenue. On the contrary, if the tax rate becomes high, arrival of foreign residents might decline that would result in low generation of revenue from application fees (Sharkey, 2015). Therefore, it can said that the courts decision to contend the non- residential status of the taxpayer individual would result in generating higher revenue with respect to higher tax rate 32.5% for the taxation year 2013. However, the increased taxation rate might affect the individuals subsequent arrival resulting in lowering the revenue from application fees. But if the tax rate of 15% is applicable then the government might generate high revenue from application fees as more foreign residents would like to visit the country rising the employment rate (Arendse, Stark Renaud, 2015). Hence, the decision of court would support the proposed changes need based on technical aspect but not on the practical aspect. Identification of precedent cases and legislation requirements Issue raised in the present case is similar to the decided case of Jenkins v FC of T 82 ATC 4098with respect to place of abode in which the court held that the taxpayers permanent place was outside Australia. The case involved the taxpayers permanent resident out of Australia as the individual transferred to New Hebrides for 3 years while he returned to Australia only for 18 months (Australasian Legal Information Institute (AustLII)., 2017). Hence, as per section 6(1) the taxpayer did not fulfill the Australian residential test. Further, case of Applegate v FC of T 79 ATC 4307 presents similar judgment,in which court held that the taxpayers permanent place of residence was not in Australia. Court held that the individual was not present in Australia for an indefinite period therefore, requirements of section 6(1) on residential test had not been satisfied and as a result, the taxpayer was held non- resident Australian. Additionally, with reference to the case of John v FC of T 166 CL R 417 it was contended that the casual work in Australia does not amount to Australian resident for the tax purpose even if the individual stays for more than 183 days during the taxation year (Australasian Legal Information Institute (AustLII)., 2017). According to the section 6(1) under ITAA 36/97, federal government states that the foreign individuals income is assessable if the income has been generated in Australia during the taxation year. For this purpose, the taxpayer is entitled to claim deduction on the expenses incurred to derive such assessable income (Lee, 2014). Further, section 6(1) provides that is the individual visits Australia for travelling and for temporary work, the individual will be considered as non- resident Australia even if the stay exceeds 183 days, which otherwise consider an individual as an Australian resident for taxation purpose. Current media discussion of the backpacker tax The chosen cases in the study were based on the analysis of residential status of individuals who visits Australia based on the purpose of holiday and temporary work. As per the legislation established by federal government of Australia, the taxpayers arrives Australia for holidays are referred as backpackers. It states that the foreign residents travels in Australia for temporary period, travel different locations for holidaying as well as undertake casual work then such individual would be considered as non- resident in Australia (Pillai, 2013). These individuals travel Australia for a temporary period on the basis of working holiday visa and derive income form temporary employment or casual work. Hence, the federal government contended and established regulation stating that such individuals would be considered as backpackers and their income would be taxed as per the rules of backpacker tax. In the first selected case, the court contended that the individual was non- resident Australian for the purpose of tax since the taxpayer travelled Australia for work on temporary basis. Therefore, the individual would be referred asbackpacker on the basis of working holiday visa which enables different taxation rate from that of tax rate applicable for Australian residents. Initially, the backpacker tax rate was proposed to be as high as 32.5% in order to generate maximum tax revenue. However, the proposed tax rate was imposed by the Australian Taxation Office to derive higher revenue as well as to equalize the employment rate within the country for among residents and non- residents (Forsyth et al., 2014). Besides, such higher tax rate did not reflect positive outcomes in the country therefore the government proposed to reform the backpacker tax legislation with a tax rate of 15%. It was observed that the primary source of income for the Australian Taxation Office was income tax f rom the resident individuals and for non- residents, maximum revenue collection was from the application fees. Hence, to maintain the ratio of visitors in the country, the government proposed to decline the tax rate to 15% (Australasian Legal Information Institute (AustLII)., 2017). Moreover, regulation on residential test was based on the permanent establishment, place of abode and purpose of visit for specific period for the individuals. Accordingly, it was noted that many individuals visit Australia for more than 183 days for holidaying and casual work while the tax rate for assessable income similar to the individual tax rate would discourage the local residents. Therefore, Federal Government proposed a different legislation for backpackers stating different and higher tax rates. The establishment of new policy would assume to increase the tax evasion incentives while the increase in tax rates would affect the casual employment of Australian Companies. Another problem due to new policy was decline in the value of countrys revenue with the increase of tax rate that would result in less number of visitors in Australia for works like fruit picking, cleaning and hospitality (Morris Wilson, 2014). Purpose of the Bill The Federal Government of Australia amended the Income Tax Rate Bill with respect to the Working Holiday Makers during the year 2016. The Australian Taxation Office has amended the Working Holiday Maker Reform Bill 2016 by considering several factors to provide benefit for the Australian economy as well as to the taxpayers in terms of good taxation system. During the imposition of the tax rate at 32.5% the federal government contended that the economy of Australia was not strong while the amount of collected revenue was lower compared to the financial economy of other countries especially US (Zaei Zaei, 2013). Accordingly, federal government imposed special tax rate and tax regulations for working holidaymakers in order to raise higher revenue and to establish the equivalent tax reforms for resident and non- resident individual of Australia. Further, higher tax rate 32.5% resulted in declining the foreign visitors that eventually affected the countrys revenue and economy because revenue collection from application fee also declined. Therefore, during the year 2016, Federal Government reformed the bill and established 15% of tax on the assessable income $37,000 for working holiday- makers. The Australian government contended that the lower tax rate of 15% would increase the foreign visitors that will increase the application fee resulting in generating higher revenue (Ho, Lin Huang, 2014). Further, amended tax rate to 15% would establish better opportunity for tourism industry as well as for organizations that requires casual workers with respect to fruit picking and casual hospitality. Effect of tax treatment of a working holiday- maker if the Bill is enacted If the Bill is enacted for working holiday- maker as per the current amendment i.e. 15% tax then first assessable income amounted to $37,000 would be taxed at 15% while balance amount would be taxed at normal tax rate. The amended Bill on the taxation system for working holiday- makers requires the respective employer to pay super provided the foreign resident individual satisfies the eligibility criteria (Yoon, 2015). For this purpose the foreign individual is required to comply the requirements of working- holiday visa under subclass 417 (Working Holiday) or 462 (Work and Holiday). Further, the applicants are required to apply for tax file number (TFN) after having the work visa that enables the non- resident individuals to consider the regulation under backpacker tax. On the contrary, if the previous backpacker tax regulation is enacted then the foreign individual would be taxed at the rate 32.5% then threshold limit would be first assessable income amounted to $80,000. Such high rate of tax would result in collecting higher revenue but the same might decline foreign visitors and accordingly revenue from the source of application fee (Robertson, 2014). For instance, the assessable income of a foreign resident amounted to $45,000 during the current taxation year that was earned during the stay in Australia against the casual work for temporary period. Therefore, if the previous legislations of backpacker tax were followed i.e. tax rate of 32.5% then the tax liability of the individual would be determined as 32.5% on $45,000 amounted to $14,625. On the other hand, if the recent proposed regulation of the Bill is followed i.e. 15% then the taxable amount would be 15% on first $37,000 amounted to $5,550 plus 32.5% on the balance amount $2,600 hence, total taxable amounted to $8,150 ($5,550 + $2,600). Besides, if the previous regulation on personal income tax is followed before the amendment the applicable tax rate would be nil for first $18,200 plus $3,572 for the next slab and $2,600 for the last slab that is 32.5% on the balance amount $8,000. Therefore, total amount of tax liability under personal income tax would be ($3,572 + $2,60 0) amounted to $6,172. Considering the three forms of taxation system for the non- resident Australian individual, it can be said that the minimum taxable amount has been derived from the previous tax regulation while the highest was from tax rate 32.5%. Moreover, taxable amount from the proposed bill i.e. tax rate 15% amounted to $8,150 can be said to be appropriate as the tax rate is lower and at the same time, amount of tax revenue is higher than that of previous regulation. Reference List and Bibliography Arendse, J., Stark, K., Renaud, C. (2015). The Cohen and Kuttel stories: Is the place where I hang my hat still relevant to determine my residence for tax purposes?.Southern African Business Review,19(1), 1-24. Australasian Legal Information Institute (AustLII). (2017). Austlii.edu.au. Retrieved 4 January 2017, from https://www.austlii.edu.au/ Brocke, K. V., Mller, S. (2013). Exit Taxes: The Commission versus Denmark Case Analysed against the Background of the Fundamental Conflict in the EU: Territorial Taxes and an Internal Market without Barriers.ec Tax review,22(6), 299-304. Burkhauser, R. V., Hahn, M. H., Wilkins, R. (2015). Measuring top incomes using tax record data: A cautionary tale from Australia.The Journal of Economic Inequality,13(2), 181-205. Dwyer, L., Pham, T., Forsyth, P., Spurr, R. (2014). Destination Marketing of Australia Return on Investment.Journal of Travel Research,53(3), 281-295. Forsyth, P., Dwyer, L., Spurr, R., Pham, T. (2014). The impacts of Australia's departure tax: Tourism versus the economy?.Tourism Management,40, 126-136. Ho, C. I., Lin, P. Y., Huang, S. C. (2014). Exploring Taiwanses Working Holiday-Makers Motivations An Analysis of Means-End Hierarchies.Journal of Hospitality Tourism Research,38(4), 463-486. Kirsch, M. S. (2016). Tax Treaties and the Taxation of Services in the Absence of Physical Presence.Brooklyn J. Int'l L.,41, 1143-1393. Lee, Y. T. (2014). Australian taxation issues for Chinese investors investing in Australian real property.Tax Specialist,17(3), 102. Makin, A. J., Pearce, J. (2016). Fiscal Consolidation and Australia's Public Debt.Australian Journal of Public Administration,75(4), 424-440. Mishra, A. V. (2014). Australia's home bias and cross border taxation.Global Finance Journal,25(2), 108-123. Morris, A., Wilson, S. (2014). Struggling on the Newstart unemployment benefit in Australia: The experience of a neoliberal form of employment assistance.The Economic and Labour Relations Review,25(2), 202-221. Morse, S. C. (2013). Startup Ltd.: Tax Planning and Initial Incorporation Location.Fla. Tax Rev.,14, 319. Norton, M. I., Neal, D. T., Govan, C. L., Ariely, D., Holland, E. (2014). The Not?So?Common?Wealth of Australia: Evidence for a Cross?Cultural Desire for a More Equal Distribution of Wealth.Analyses of Social Issues and Public Policy,14(1), 339-351. Pillai, S. (2013). Rights and Responsibilities of Australian Citizenship: A Legislative Analysis, The.Melb. UL Rev.,37, 736. Robertson, S. (2014). Time and temporary migration: The case of temporary graduate workers and working holiday makers in Australia.Journal of Ethnic and Migration Studies,40(12), 1915-1933. Sharkey, N. (2015). Coming to Australia: Cross border and Australian income tax complexities with a focus on dual residence and DTAs and those from China, Singapore and Hong Kong-part 2.Brief,42(11), 41. Taylor, G., Richardson, G. (2013). The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms.Journal of International Accounting, Auditing and Taxation,22(1), 12-25. Yoon, K. (2015). A National Construction of Transnational Mobility in the Overseas Working Holiday Phenomenonin Korea.Journal of Intercultural Studies,36(1), 71-87. Zaei, M. E., Zaei, M. E. (2013). The impacts of tourism industry on host community.European journal of tourism hospitality and research,1(2), 12-21.

QUESTION 1 Essays (377 words) - International Trade, Globalization

QUESTION 1 Explain what is meant by globalization. Is it really a myth? Globalization is the free movement of capital, goods, services and labour around the world, by big commercial companies, which have massive control of the world's economy, transcending the boundaries of state and country. This transcendence across countries results in the shrinking of the economy and results on it depending on larger companies with a controlling interest in most of the capital within it. This global control of capital comes through the transference of operations from superpower economies, to third world countries. This transference takes place for purely economic gains, with companies seeking to take advantage of lower wages and a large unskilled labor force. A very good example of this is the footwear industry, in which footwear giants such as Reebok and Nike, regularly shift their manufacturing base to countries with lower wage scales. Globalisation can be looked at from five different aspects; economically, technologically, politically, culturally and environmentally. Economically, globalisation has been greatly encouraged since the Second World War, with the introduction of free trade agreements such as GATT (General Agreement on Tariff's and Trade). Additionally, regional trade agreements have also been developed, which have included 'single markets' established by the European Community and NAFTA (North American Free Trade Agreement). Technologically, the Information Technology revolution has resulted in massive improvements in communication, through faxes, email, and the internet. These improvements have resulted in the world becoming a smaller place as world-wide interaction is both quick and easy. Culturally, there has been a spreading of globalisation through the media of films, television and music. For example, following the Second World War, the USA fearing the rise of communism, actively encouraged and subsidised the world-wide distribution of films effectively advertising the benefits of capitalism and the American Dream. As a consequence to the dilution of cultures, Environmentally problems are increasingly becoming global problems. Therefore, countries are no longer able to look at environmental issues in isolation. This has been dramatically illustrated for example by the nuclear disaster at Chernobyl, the depletion of the ozone layer and acid rain over Scandinavia. Countries now need to act collectively for there to be any chance of reversing or just slowing the damage being caused to the environment.