Is the Constitution a Living Document

â€Å"Is the Constitution a living archive? † Well the importance of the living report is the arrangements by which it might be adjusted so as to stay current, address unanticipated conditions and make lawful arrangements for those in like manner. By being a â€Å"living† report, the Constitution has developed and extended, and now guarantees ladies and minorities the option to cast a ballot among numerous different things. Most judges concur that the scholars of the Constitution wisely decided to compose this report when all is said in done terms so cutting edge judges can even now apply its statutes to a world with evolving laws, mentalities, and conditions through progressive generations.Justice Oliver Wendell Holmes initially propelled the idea of a living Constitution in 1920 as he would see it working on it, Missouri VS Holland. A second, and increasingly disputable, perspective on a living Constitution battles that when the chosen authoritative and managerial ope rators of the administration neglect to change a wrong or take care of a specific social issue, at that point the courts may act to cure the circumstance through the procedure of legal audit. Our composed Constitution, the report under glass in the National Archives, was embraced 220 years back. It tends to be altered, however the correction procedure is very difficult.The most significant alterations were added to the Constitution right around a century and a half back, in the wake of the Civil War, and since that time a considerable lot of the revisions have managed moderately minor issues. The American Constitution is extensive, has suffering characteristics, and was planned for a long time. The living archive was established on suffering standards, and depended on the authority of a people who are sovereign has been validated by numerous individuals of its pioneers. That it very well may be changed when, and if, the individuals appoint such change is its very own piece arrangeme nts. Thus, it tends to be supposed to be a â€Å"Living Constitution†. Is the Constitution a Living Document â€Å"Is the Constitution a living report? † Well the significance of the living archive is the arrangements by which it might be modified so as to stay current, address unexpected conditions and make legitimate arrangements for those in like manner. By being a â€Å"living† record, the Constitution has developed and extended, and now guarantees ladies and minorities the option to cast a ballot among numerous different things. Most judges concur that the journalists of the Constitution judiciously decided to compose this record when all is said in done terms so cutting edge judges can in any case apply its statutes to a world with evolving laws, mentalities, and conditions through progressive generations.Justice Oliver Wendell Holmes initially propelled the idea of a living Constitution in 1920 as he would like to think looking into it, Missouri VS Holland. A second, and progressively dubious, perspective on a living Constitution battles that when the chosen authoritati ve and regulatory specialists of the administration neglect to change a wrong or take care of a specific social issue, at that point the courts may act to cure the circumstance through the procedure of legal survey. Our composed Constitution, the report under glass in the National Archives, was embraced 220 years back. It tends to be changed, however the alteration procedure is very difficult.The most significant corrections were added to the Constitution just about a century and a half back, in the wake of the Civil War, and since that time a significant number of the revisions have managed moderately minor issues. The American Constitution is seemingly perpetual, has suffering characteristics, and was planned for a long time. The living archive was established on suffering standards, and depended on the authority of a people who are sovereign has been validated by numerous individuals of its pioneers. That it tends to be changed when, and if, the individuals appoint such change is its very own piece arrangements. Consequently, it tends to be supposed to be a â€Å"Living Constitution†.

How to Write a Good Summary Essay

How to Write a Good Summary EssayWhat is a good summary essay? A summary can be useful for many different reasons, such as getting an idea across, making your point simple, and saving valuable writing time. Yet, for those who want to become better writers, they need to learn the best way to write a good summary essay.Summary essays are designed to summarize your main points. You might have something to say about any topic you want to get across, but it's the summary that's most important. So, when composing one, you need to make sure that it doesn't make the reader too frustrated or too confused by making them work too hard to read through all of your ideas. When you write a good summary, you will find that it's easier to understand, remember, and apply the information. Here are a few tips to help you get started.Be concise. All too often, students get into the habit of putting too much information in their short summaries, while keeping just the important bits for attention. Make su re that you only focus on what is essential, which is what you need to get across.Be direct. Most of the time, students need to take a step back and analyze what they've read before coming up with a final decision about the topic. So, be willing to go a little deeper. Point out the best parts, and do your best to add some points where needed.Be specific. In order to add value to your summary, you need to be clear about what you're covering. If you're trying to sell someone on buying a product, for example, you should include the features and benefits of that product, rather than wasting your time on an entire paragraph about how your book is the 'world's best.'Be thorough. Most college essays are long, so this means that it's time to take your time and make sure that your summary contains enough information to fit into one paragraph. If you feel that you have more to say, add a couple more paragraphs to bring it down to a more manageable length. You should make sure that you have en ough information to make the point you want to make, without going overboard.Be concise. When it comes to writing a good summary, this is critical. A brief yet well-organized statement is key to getting the point across, and it will help readers understand your ideas more easily.As you can see, it's not just about how to write a good summary. It's also about making your summary easy to read and remember. By taking these tips into consideration, you should be able to put together a quality essay in no time at all.

Different firms objectives - Free Essay Example

Introduction Firms may have different objectives to achieve. However in theory, a firm should set its objectives to increase its value for its owners. Shareholders are the owners of a firm. Therefore according to theory maximising shareholders wealth is the fundamental objective of a firm. (Watson Head Corporate Finance principles and practice 2007) Investors generally expect to earn satisfactory returns on their investments as they require increasing the value of their investments as much as possible. This is usually determined by dividend payout and or capital gains by increasing the market value of the share price. The managers of the company act on behalf of the investors, such as operating day to day activities and making decisions within the business. In another way they do have the control of the business entity. However, firms may have other objectives to achieve such as maximising of profits, growth and increasing its markets share. When achieving these objectives of a firm, conflicts may arise as a result of ownership and control. Managers may make their decisions on their own interests rather than achieving investors wealth. Discussing the investor related goals as described earlier, in theory behaviour of management should be consistent towards maximising shareholders wealth, enhancing the value of the business (Basely Brigham- Essentials of Managerial Finance).Value of the business is measured by valuing firms price of shares. Its essential to consider maximising of stock prices, and its impact to the investors and the economy as a whole simultaneously. Maximising profits is also an objective of a firm. It is determined by maximising the firms net profits. It is also can be described as a short term objective whilst maximising the value of the company is a long term objective for a firm (Financial Management Kaplan Publishers 2009). Therefore it is not necessary, maximising profits as maximising shareholders wealth because there are number of potential problems can be occurred adapting to an objective of profit maximisation. It will be discussed in the latter part of the report. Earnings per share (EPS) is one of the main indicators of the firms profitability and it is a broadly used method measuring firms success, as it is determined return to equity in theory(Financial Management Kaplan Publishers 2009).However, EPS doesnt expose the firms wealth since it is determined by using firms net profits. Therefore EPS is also exist the same criticism as profit maximisation above which will be discussing in the later part of the report. During the past ten years have seen a much greater emphasis on investor related goals. The conflict of ownership and control can be recognised as one of the significant causes which were affected investors and the world economy in the past ten years. The corporate scandals such as Enron, Maxwell and World com which occurred recent past had been lost investors confidence towards capital markets. Therefore its essential to consider the ethical behaviour and social responsibilities towards shareholder wealth maximisation simultaneously. It can also be said the institutional investors such as insurance companies and pension funds had also made a significant influence on investor related goals in the recent past. Review of Literature OBJECTIVE OF PROFIT MAXIMISATION According to Watson and Head 2007, whilst individuals manage their own cash flows, the financial manager involves in managing cash flows on behalf of the company, and its owners. In a firm financial management is concerned with taking decisions in three key areas which are financing, investing and dividend policy. Watson and Head also mentioned, shareholders wealth maximisation as the primary objective of the firm and at the same time the existence of other stakeholder groups such as creditors, employees, customers and community are also affected when adapting to a corporate goal. However the firm may adopt one or several objectives in short term whilst its pursued the objective of shareholders wealth maximisation in long term(Basely and Brigham; Essentials of Managerial Finance). Therefore it is essential to be considered the other possible objectives in short term as well as long term simultaneously. Reviewing one of the main objectives of profit maximisation, a classic article of Milton Friedman in the New York Times magazine 1970The social Responsibility of Business is to Increase its profits (Poitras, Geoffrey 1994). Considering classical views of Friedman (1970), Grant (1991), and Danley(1991), Geoffrey analysed the connection between shareholders wealth maximisation and profit maximisation, as an foundation for establishing an ethical analysis for shareholders wealth maximisation. However, Friedman had a moderate view later relating to the concept of profit maximisation towards social responsibilities. (Pradip N Khandwalla, Management paradigms beyond profit maximisation 2004) While there were similarities between these two objectives, Solomon; 1963, chp.2 highlighted the inconsistencies in his classic article (Poitras, Geoffrey 1994). Considering the above views from different authors, Geoffreys suggestion was Even though there are significant consistencies between these two goals, the goal of profit maximisation has designed for the traditional microeconomic environment and for the firms which do not have the conflict of ownership and control. It is also assumed that its applied for the environment where there was no uncertainty and no stock issues( Poitras, Geoffrey, 1994). According to Keown, Martin and Petty, 2008; Lasher 2008; Ross Westerfield, and Jordan; 2008, Managers are encouraged to maximise its current stock prices by the shareholder theory, therefore the criticisms are understandable. This approach determines the existence of agency problem towards incentive schemes, as incentives are rewarded with the continuous growth of share price and leads to an unethical behaviour of managers, towards manipulating the firms current stock prices (Daniel, Heck Shaffer). CONFLICT OF OWNERSHIP AND CONTROL The conflict of ownership and control was first identified by Adam Smith (RBS Review 1937) and he suggested that the Director cannot protect the other peoples money with the same way that he protects his money (Tony Howell; Shareholder ship model versus Stakeholder ship model). Its also mentioned in Tony and Howells article, that the separation of ownership and control make a significant influence for corporate behaviour and its deeply discussed by Berle and Means (1932). But La Porta et al. (1999) argued against Berle and Means, and he suggested its different from the large corporations, because the shareholders of large corporations involved in corporate governance actively where managers are unaccountable (Tony and Howell; shareholder ship model versus Stakeholder ship model). Winch (1971) suggested the goal of profit maximisation is consistent with the ethical theory of utilitarianism whilst allocating resources under different circumstances. (Poitras, Geoffrey 1994). Having considered Winchs suggestion related to the utilitarian theory and profit maximisation, Geoffreys (1994) view was that, inter temporal behaviour is important for firms and efficient investment has a significant affect towards maximising of profits as a result of uncertain future cash flows. It is also discussed the potential conflict of ownership and control. Therefore Geoffrey (1994) suggested the separation of ownership, the decision makers (managers) and owners (shareholders) are involved to the corporate structure. SHAREHOLDERS Vs STAKEHOLDERS Even though most of the economists and authors acknowledge the theory of shareholder wealth maximisation (Berle and Means, 1932; Friedman, 1962), other authors argued the criticisms of shareholder wealth maximisation. They argued that Shareholder Theory encourages the managers to make short term decisions and behave unethically as a result of the influence of the other stakeholders. According to Smith (2003) believed Shareholder theory is prepared to maximise short term objectives at the expense of long term goals (Daniel, Heck Shaffer; Journal of Applied Finance; winter 2008). However Daniel, Heck and Shaffer analysed the reasons for the criticism and the misguidance of the shareholders theory in their article about shareholder theory, How Opponents and Proponents Both Get it Wrong? The misguidance has been occurred as a result of pursuing a long term objective in shareholder theory. Managers should maximise the future cash flows and its important to consider the stakeholders accor dingly (Jensen, 2002; Sundaram and Inkpen, 2004a). According to Freeman (1984) a firm should consider both shareholders and stakeholders when making their business decisions. However Daniel, Heck and Shaffer describes that the stakeholder theory determines the same criticism as short term behaviour but the shareholder theory has got the protection for both shareholders and stakeholders in the long run. Therefore stakeholder theory is not predominant to shareholder theory. Daniel, Heck and Shaffer suggested the expected future cash flows to analyse the above scenario and they argued that its essential to undertake all the positive NPV projects to maximise shareholders wealth analysing towards maximising current stock price. If there was a goal of increasing of current share price, managers who are rewarded by incentives may attempt to boost the stock price of the firm. However Jenson (2005) and Danielson and press (2006) argued the effort to increase or maintain the stock prices by m anagement could be destroyed the long term values of the firm by manipulation, unethical behaviour, delaying NPV positive projects, reducing or not spending on research and development. Jenson has taken Enron as an example for explaining the above scenario. The management of Enron had hidden their debts through off balance sheet activities and by manipulating the company accounts (Daniel, Heck and Shaffer). Therefore Daniel, Heck and Shaffer suggested that its essential to design strategies which are consistent with the objective of increasing future cash flows rather than adopting an objective of increasing of current stock price to maximise the wealth of shareholders. Freeman, Wicks and Parmar (2004) argued that all the recent business scandals are oriented toward ever increasing shareholder value at the expense of other stakeholders (Poitras, Jefforey; 1994) After a number of high profile firms collapsed i:e: Enron, WorldCom and Arthur Anderson in US and Maxwell, Polly Peck, BCCI, Barings bank in UK, its been determined the requirement of a good Corporate Governance (Tony Howell; the shareholder ship model versus stakeholder ship model). According to Tony Howell, Corporate Governance has been growing for the past 25 years and the foundation for Corporate Governance was placed, after the introduction of Cadbury report in 1992 (UK). Omran et. al.2002; Mills, 1998; Fera, 1997 suggested the importance of Corporate Governance as a result of the new entrance of Institutional Investors to Capital markets, Globalisation of Capital markets, increase of Stakeholder and Shareholder expectations(Tony and Howell). Analysis According to financial management theory, its assumed that the fundamental objective for a firm is to maximise shareholders wealth (Watson Head 2007). Analysing the suggestions and arguments towards fundamental objective, it can be seen that not only in theory but also in the real world it is essential to maximise the wealth of shareholder. Analysing the objective of profit maximisation, overriding the classical economics views by Hayek (1960) and Friedman (1970), other authors, Solomon (1963) and Geoffrey (1970) argued about the criticisms associated with the objective of maximisation of profits. The conflict of short term goal of profit maximisation and long term objective of shareholder wealth maximisation can be identified as the main conflict. If a firm adapts to an objective of profit maximisation and the managers are rewarded incentives for achieving it, the agency problem could be arise. Therefore in such a situation managers may take decisions towards their own selfish interests, rather than on shareholders. Achieving their self interest managers may reduce costs by cutting research and development costs, reducing quality control measurements, reduce advertising, using lower quality materials. At the same time the NPV positive projects could also be postponed to reduce their costs to determine more profits in short term. Producing low quality products, losing market share, losing customer trust on their products and finally reducing financial performance could be resulted as a result of using low cost strategies. It may lead the business towards insecure stock prices in long run. The other criticism is profit maximisation does not appraise the associated risks. Therefore managers may undertake higher NPV projects to determine higher returns. However higher the required returns, higher the risk (Peter Atrill; Financial Management for Decision Makers, 2008). Investing on risky projects will result future cash flow problems. However, shareholders are assumed as rational investors who provide finance for firms to invest in future projects. As rational investors they require a reasonable return for their investments. Therefore it can be suggested that objective of profit maximising is different from the wealth maximising. Even though shareholder wealth maximisation is the fundamental, firms are not being able to reject the profit perspective goals, because there are stakeholder groups who is interesting about financial activities in a firm. In addition to shareholders, Managers, Employees, Customers, Suppliers, finance providers and the community at large are included in the typical stakeholder group. Therefore its essential to take account of profit maximisation within the firm. As a result of these multiple objectives managers can easily pursue their own interest. In real world, financial statements are used to assess firms performance. However, profits are defined as profit before interest and tax, profit after interest and so on. Therefore the ratio of Earnings per Share is often used instead of profit which is calculated using the net profits and the number of shares issued. Investors usually use EPS as a measurement of valuing stock. EPS is mostly used as it contains of net income of the firm, and it is also used as an indicator measuring firms future cash flows. Although the disadvantage is EPS does not determine shareholders wealth. However, firms value should be determined by the future cash flows and the risk also need to be considered which is associated to the cash flow. However as mentioned earlier, profits does not take account of risks. I:e:Reported profit figures such as Biotechnological companies and other new economy ventures have insignificant relationship on its stock prices (Financial Management Kaplan Publishers, 2009). Th erefore, in the short term theres an inconsistence between profit maximisation and increase in stock prices in a firm. According to Smith (1937), Berle and Means (1932) and Geoffrey (1994) the separation of ownership is involved the corporate structure. The conflict was mostly seen during the recent past, following the corporate scandals. According to Maria and William in the article of Privatisation and the Rise of Global Capital Markets (Financial Management; winter, 2000) The past years there was significant growth in capital markets valuation, growth in security issuance as a result of the privatisation programmes. The impacts of share issue privatisation are increasing market liquidity, pattern of share ownership (i:e: Individual and institutional investors such as Pension funds and Insurance Companies), and increasing of number of shareholders in many countries. However, globalisation was also affected on firms activities simultaneously. Therefore the firms (i:e: Enron Maxwell), which had poor Corporate Governance had the possibility to involving in unethical activities such as creative accounting and off balance sheet finance(Financial Management, Kaplan Publishers; 2009). At the same time Directors involved in high level of corporate takeover activities, achieving their personal interest such as empire build ing, large remuneration packages (Financial Management, Kaplan publishers; 2009). Further analysis of Stakeholder theory and Shareholder theory by different authors, Jenson 2005) and Daniel and Press (2006) argued the criticism of stakeholder theory, whilst Daniel, Heck and Shaffer (2008) and Freeman (1984) argued the importance of both shareholder and stakeholder theory. However, it can be suggested that the stakeholders play a significant role towards increasing shareholders value. As an example to motivate employees of the firm, they should be treated in a good manner by rewarding increments, bonuses and so on. Long term employee satisfaction could drive the firm towards higher performance and the development of the business by increasing higher productivity and better quality of products. Simultaneously, building up a trust among customers and acquire and maintain the industry leadership. At the same time shareholders provide finance for firms for its working capital management and noncurrent assets for its future projects. Therefore it can be seen an inter relationship and importance of shareholders and the other stakeholders. According to Peter Atrill, (Financial Management for Decision makers , 2008)In the early years financial management theory was mainly developed as part of accounting and the suggestions and arguments were based on casual observations rather than theoretical frame work. But after the number of high profile firms collapsed, the requirement of corporate governance occurred. Number of committees met and discussed to improve the Corporate Governance and the main concern was the conflict between shareholders interest and managers. Enron was the seventh largest listed company in US when its collapsed in 2001 as a result of manipulation of financial statements. Its affected to shareholders, more than 20000 employees worldwide, creditors and customers (Janis Sarra; St Johns Law Review ; Enrons Repercussion in Canada). The 11 titled Sarbanes Oxley Act 2002 CONLUSION By analysing the review of literature, it can be suggested that its essential to maximise shareholder value rather than maximising profits alone. However maximising profit is also can be defined as a performance measurement of a healthy business. Extremes of profit maximisation can also be caused unethical behaviour of management towards its shareholders and stakeholders. Although, Earnings per Share inconsistent with the long term value of shareholder, its still can be used as a performance measurement, since its got firms net profit. As a result of recent corporate scandals such as Enron, WorldCom and Arthur Anderson, shareholders and other stakeholder groups had given much emphasis on corporate behaviour. The unethical and illegal behaviour of those high profiled firms were lost investor confidence of capital markets. They identified the importance of Corporate Governance which provides the road map for managers to follow, pursuing different objectives towards the firm (Basley Brigham). At the same time the arrival of Sarbanes Oxley Act 2002 provided investors a much more confidence and strength towards capital markets. However, stakeholders are also important for firms. They are also treated well for the to maintain a Even there are conflicts between stakeholder theory and Shareholder theory, its necessary to balance these two theories. According to Cathy Haywards article (Black hole sums; Financial Management May 2003), during the period of May 2003 the pension funds in US and UK were in a bad condition. According to the assessment of National Association of Pension Funds, there was a drop in UK pension funds by more than 250 million in 2002. Its being told that there were many reasons for the crisis but, the huge drop in stock market during the economic down turn 2000-2003 has mainly been affected. The pensions funds are heavily depend on the dividend payments and the stability of the equity markets, as a result of the drop in share prices the pensions funds struggled to meet their obligations. References Besley Brigham Essentials of Managerial Finance Daniel, Heck Shaffer Journal of Applied Finance; Fall Winter 2008 Shareholder theory, How Opponents and Proponents Both Get it Wrong? Denzil Watson Antony Head Corporate Finance (electronic resource): principles and practice 2007 Management paradigms beyond profit maximisation Colloquium a debate by S K Chakraboty, Verghese Kurien, Jittu Singh, Mrityunjay Athreya, Arun Maira, Anu Aga, and Anil K Gupta. Maria K. Boutchkova William L. Megginson Privatisation and Rise of Global Capital Markets , Financial Management; Winter, 2000, p31-76 Peter Atrill Financial Management for Decision Makers 5th Edition 2008 (electronic resource) Poitras, Geoffrey Share Holder wealth Maximisation, Business ethics and social responsibility, Journal of Business Ethics; feb 1994;13,2;ABI/INFORM Global pg125 Rebecca Stratling The Legitamacy of Corporate Social Responsibility ; Corporate Ownership and Control; Volume 4; Issue 4, Summer 2007 Tony Ike Nwanji, Kerry E. Howell; A review of the two main competing models of Corporate Governance: The Shareholder ship model versus the Stakeholder ship model; Corporate Ownership and Control, Volume 5, Issue 1, Fall 2007

Ethical Issues Of Marketing Ethics - 1924 Words

Introduction According to Thomas Donaldson and Patricia Werhane, â€Å"Ethics can be defined as the study of whatever is right and good for humans.† Ethics are defined as rules of behavior, code of conduct, ability to distinguish between the good and the bad. In general, ethical marketing is a process through which an organization or a company sells its products and services by using the fair means of ethical principles there by creating a strong customer relationship resulting in an increased value of stakeholders. Therefore, marketing principles includes a fair and true level in marketing communications, respecting the privacy of its customers, obeying and following the government regulations in addition to the standards set by the marketers. 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Art History The Baroque Period - 724 Words

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During the nearly one hundred and fifty years that the Baroque period lasted the basic style did not changeRead MoreEssay on Renaisssanc e versus Baroque Periods967 Words   |  4 Pages The baroque and renaissance periods are two different periods. The renaissance period rolled into the baroque era. There were changes made over the years from the baroque to the renaissance period. Differences in style accumulated along with views of art and music. Baroque era covers the period between 1600 and 1750 beginning with Monte Verdi (birth of opera) and ended with deaths of Bach and Handel. The term baroque music is borrowed from the art history. It follows the Renaissance era (1400-1600)Read MoreAhist 1401: Unit 4 Written Assignment. In An Essay, Discuss880 Words   |  4 Pagesdiscuss the relationship between the arts and the growing body of scientific knowledge during this time. 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Tax Planning

Question: Discuss about theTax Planning. Answer: Introduction The following assignment presenting the case studies in relation to certain aspects of income tax under Australian Tax laws. Determination of residential status of individual, judgments of court on outcome on sale of land has been represented in the following solution. Case Study 1 Australian Government has defined the term residential status for the purpose of determination of tax liability of an assessee as per the Income Tax Assessment Act 1997/36 under section 6(1) and Taxation Ruling 98/ 17. However, the status of being resident of Australia as per Immigration and Border Protection Department is different from the definition as per taxation department (Zelinsky, 2016). The determination of tax residency is done by the primary test known as resides test. As per this test if an individual resides in the country, Australia he/ she is considered an Australian Resident for the purpose of tax liability (Arendse, Stark Renaud, 2015). In this situation, the judgement of the Levene v IRC [1928] AC 217 case is taken into account as well as the assessee is not required to form any other residency test. However, if the individual fails to satisfy the residency test then the he/ she is required to take three secondary tests and is required to satisfy any one of them. These tests are Domicile test, 183 days test, superannuation test (Cooper, 2016). Under the first test, Domicile test, an individual is regarded as an ordinary resident of Australia if his/ her permanent home is in Australia unless the department of taxation office is satisfied that the place of residence is outside Australia (Barkoczy, 2016). As per the argument of the verdict of the Federal Commissioner of Taxation v Applegate case the individual is required to continue his residence in Australian territory. In order to examine the intention and location of the individual with regards to permanent residence according to the argument of Taxation Ruling IT 2650 factors that are included by Tax Commissioner are: The degree of deviation between the expected and actual period of stay from outside Australia. The intention of the individual to settle in foreign territory. An activity that involves the establishment of the residence abroad. The time- period and frequency of stay on foreign land, the purpose of the trips from outside Australia. In the second test, 183 days test, an individual is regarded as an ordinary resident of Australia if he/ she reside in the country for more than half of the income or financial year whether or not continuously (Palan Mangraviti, 2016). This test is considered until the taxation government is satisfied the permanent place of residence Lastly, in the third test, Superannuation test, employees of Government of Australia working offshore under Public Sector Superannuation Scheme and Commonwealth Superannuation Scheme are considered Australian resident (Zelinsky, 2016). In the given case, Kit has been a permanent resident of Australia and kept his Chilean citizenship where he was born while most of the years he spent working off the Indonesian Coast for a United States organization. Kit also owned a permanent residential property acquired three years back from the current year as well as owned a joint bank account along with his wife who lived in Australian territory for last four years with their two children. Salary income of Kit is directly credited to his Australian bank account while all other family investments and dividend income from shares remains in Chile. During the month off from work, Kit spends time with his family either in Australia or in Chile. On examining, the above factors and the fact of the case provided in the assignment it can be recognized that the residential status of Kit can be determined by the Domicile test. This is because Kit has to move out of the Australian territory for work purpose but at the same time, he has a permanent residence in Australia and has no intention to settle outside the country. According to the first significant condition of the Domicile test, Kit is a permanent resident of Australia and has Australian Domicile. Additionally, from the other information and facts given about having joint bank accounts in Australia where his salary is credited, having wife and children residing there it can be concluded that Kit has no intention to settle down outside Australia. Therefore, it can be said that Kit has satisfied the primary conditions of Domicile test as per ITAA 1997/ 36 and hence Kit is said to be an ordinary tax resident of Australia under section 6(5) (Palan Mangraviti, 2016). Moreover, the treatment of Kits salary income and other income from foreign land and family investments will be done according to the tax provisions of Income Tax Assessment Act 1997/ 36. Since, Kit is an ordinary resident of Australia therefore all his domestic and foreign income will be taxable as per the rules of the Australian Tax Office. Apparently, his salary income from the United States organization and income on family investments and dividend income on shares from Chile shall be taxable as per the rules of ITAA 97/36 (Eryilmaz Sergici, 2016). Case Study 2 In the following case studies the respective outcome reached by the court in context to the judgment on sales of land: 1.Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The fact of the case is about the acquisition of 480 acres of land for mining copper that was later sold to another copper company, Fresno in consideration of fully paid shares. The contention of the Californian Copper Syndicate is the income earned from the transaction should be capital income and would not be taxed because the purpose of land is for mining copper the main product of the company. Whereas, on considering the facts of the case it observed that the company has entered into the sales transaction in order to earn profit therefore, it can be concluded that the income earned by the company from the sales of land is recognized as an ordinary/ revenue income and not capital income (Rosenberg Schuldenfrei, 2015). Hence, the same would be liable for tax payment on the profit incurred. 2. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188- In 1942 In this cited case, the intention of acquiring the land by the company is mining of coal whereas over the period the Scottish Australian Mining company decided to sell off the land for the purpose of business activity or for residential purpose. For this reason, the management has bifurcated the plot of land and sold at the premium rate. According to the decision made by court it has been stated that the land cannot be used for the purpose other than the main objective it was acquired for. Accordingly, as the main objective of the land was coal mining and not for any other business purpose and hence, any income generated on the sale of lane would be treated as ordinary income and not capital income. Therefore, the same shall be taxable in the books of Scottish Australian Mining Company (Chirelstein Zelenak, 2015). 3. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR In this case, Whitfords Ltd had acquired to secure for its original shareholders for accessing shacks instead of generating profit on sale of land or by any other business activity. Apparently, three companies and Whitfords Limited had entered into the transaction on sale of land generating profit more than it was intended to. This income may be regarded as an assessable income in terms of ITAA 1997/36 as decided by the courts because the transaction entered by the company in context to ordinary usage and did not use the land for its main business activity. Hence, the income from the sale of land cannot be regarded as a capital income under Income Tax rules of Australia (Graetz McDowell, 2015). 4. Statham Anor v FC of T 89 ATC 4070 The given case is about the sale of farm land owned by a farmer who was traditionally involved in farming. Over the period the owner decided and sold off a portion of the land to earn income and not to carry any business activity on such land. Therefore, as decided by the court verdict the said income from the sale of land would be considered as a capital income because the income realized from the land is a capital asset under the meaning of capital asset given by ITAA 1936 (Parker Thurman, 2016). 5. Casimaty v FC of T 97 ATC 5135 The cited case is about Casimaty, a farmer had acquired a farming land as a gift from his father and further he acquired an adjoining land in order to erect homestead and for performing farming and fences business with no intention to sell it off. However, in later years due to hardships of bad health, debts, drought Casimaty had to sell the parts of the property around two- third of the land. According to the courts verdict, the income on sale of this land considered to be a capital income instead of assessable income for tax under section 25(1) or 25A because the intention of owner was not to generate income from profit making undertaking but a realization on sale of capital asset (Hopkins, 2015). 6. Moana Sand Pty Ltd v FC of T 88 ATC 4897 The fact of the given case is the intention of Moana Sand Pty Limited was to extract sand from its land property. But in later years, the land became insufficient for the sand extraction quantity and the same was divided into sub parts by the owner and eventually sold off. As the purpose of the taxpayer in this case was to generate profit from the sale of property the income earned was decided by the court to assessable under section 25(1) of the Income Tax Assessment Act 1936 instead of treating it as a capital income (Shay, 2015). 7. Crow v FC of T 88 ATC 4620 The given case stated the intention of purchasing the land by owner is to farming which the farmer acquired from the borrowed fund. Over the period, the farmer divided the land property into fifty one subparts that were sold by the farmer in different intervals at high rates. This activity was observed to be repetitive in nature with the intention in profit making business activities. Therefore, as per the provisions and decision by the court the realized income from sale of land cannot be claimed as a capital income but is to be assessed as assessable income according to ITAA 1936 (Hong, Yi Tiantian, 2016). 8. McCurry Anor v FC of T 98 ATC 4487 In this case, an individual purchased an old house for the purpose of investment that was renovated by him and turned into three townhouses with an intention to sell the house property. But due to the market structure, he was not able to sell this townhouse and hence, he started using the townhouse for his own living. After using the property for a year he sold all three townhouses at a very high rate. Apparently, on considering all the factors Federal government decided that the intention of the owner is to make an investment to earn a profit that is a business activity. Hence, the income received by selling the townhouse would be considered as ordinary income and would be taxed under Australian law under section 25(1) instead of considering the same as a capital income (Chirelstein Zelenak, 2015). Reference List: 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. Barkoczy, S. (2016). Foundations of Taxation Law 2016.OUP Catalogue Chirelstein, M., Zelenak, L. (2015).Federal Income Taxation, 13th (Concepts and Insights Series). West Academic. Cooper, G. S. (2016). Tax Treaty Policy of Developing Countries Post-BEPS.Singapore Management University School of Accountancy Research Paper, (2016-S), 45. Eryilmaz, D., Sergici, S. (2016). Integration of residential PV and its implications for current and future residential electricity demand in the United States.The Electricity Journal,29(1), 41-52. Graetz, M. J., McDowell, B. (2015). Tax Reform 1985: The Quest for a Fairer, More Efficient and Simpler Income Tax.Yale Law Policy Review,3(1), 3. Hong, Z., Yi, Z., Tiantian, C. (2016). Land remise income and remise price during Chinas transitional period from the perspective of fiscal decentralization and economic assessment.Land Use Policy,50, 293-300 Hopkins, B. R. (2015).The law of tax-exempt organizations. John Wiley Sons Palan, R., Mangraviti, G. (2016). 21. Troubling tax havens: multi-jurisdictional arbitrage and corporate tax footprint reduction.Handbook on Wealth and the Super-Rich, 422. Parker, D. P., Thurman, W. N. (2016). Tax Incentives and the Price of Conservation Rosenberg, D. L., Schuldenfrei, A. F. (2015). Gross Income Omissions and the 6 Year Tax Assessment Period: Seemingly Straightforward, the Extended Statute of Limitation Can Be Fraught with Complications.Journal of Accountancy,219(2), 54. Shay, S. E. (2015). Formulary Apportionment in the US International Income Tax System: Putting Lipstick on a Pig Zelinsky, E. A. (2016). Defining Residence for Income Tax Purposes: Domicile as Gap-Filler, Citizenship as Proxy and Gap-Filler.Michigan Journal of International Law,37.

The Future of History free essay sample

These details are then confirmed by a fuller reference in the bibliography. Eve read the sections on referencing and plagiarism in the handbook or in the WIT plagiarism policy and I understand that only submissions which are free of plagiarism will be awarded marks. By submitting this dissertation I agree to the following terms. I further understand that WIT has a plagiarism policy which can lead to the suspension or permanent expulsion of students in serious cases. (WIT, 2008). Signed: Date: 18/11/2013 Table of Contents A Critique of Haydn, T. 2012) History in Schools and the Problem of The Nation Education Sciences, 2(4):276-289 Why Chose this Article There is a very high-spirited campaign among Irish academics to present Junior Certificate History in its current format at present, I had planned to critique an Irish academic article on this topic but unfortunately high caliber, carefully considered, peer reviewed materials were simply not at my disposal here, highlighting how excitable but often inadequate the quality of debate on this topic has been to date. We will write a custom essay sample on The Future of History or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I chose to critique History in Schools and the Problem of The Nation instead because of the striking parallels between GEESE History targets in England (OCCUR, 2009) and the aims prescribed for Junior Certificate History here in Ireland (NCAA, 2008). Wanted to investigate if the defense of Junior Certificate History is justifiable and if the learning objectives of the subject are still relevant and useful to students a quarter of a century after the revised syllabus was first launched. Background, Discipline and Political Persuasion of the Author Professor Terry Haydn, PhD. Is a highly respected academic and with good cause he is indisputably an expert in his field. Haydn constantly researches the predicament of History in school settings with University-backed projects such as Childrens Ideas about School History and Why they Matter and is regularly published and co published, in academic literatures and esteemed, peer-reviewed periodicals (AAA, 2012). History in Schools and the Pr oblem of The Nation was published in Education Sciences, an international, academic, reputable, open access journal (Deed auction Sciences, 2013). The Quality, Relevance and Compilation of his Sources Heydays academic articles are always accompanied by an impressive, purposeful and up-to-date bibliography. Haydn himself appears a conspicuous 6 times in the Nations bibliography although on closer scrutiny, the article is a cumulative product of his assembly of empirical data and relevant case studies with papers such as Factors Influencing pupil Take- up of History and Pupils Perceptions of History at Key Stage 3. (Haydn, 201 2, p. 286-289). Therefore the multiple self-citations are justified.Spokespersons in the fortunes of English school History are cited and cross- referenced aplenty unconstitutionality, politicians, academic historians, subject inspectors, teachers and, aforementioned, school students. The newspapers Haydn references are a model of objectivity with titles cited equitably from across the Left/Right political gambit (BBC, 2013). Paradoxically though, despite the fair-mindedness and far reach of Heydays compilation of source material generally, his academic work always appears to strike the same, preordained political note: a Liberal and Left-leaning one.Introduction: The Main Issues Raised by the Author The articles main goal is to discredit the reintroduction of a traditional, triumphal kings and queens History syllabus in England. In discrediting the hard line .. . Humanists of the New Rights (Phillips, 2006) restoration agenda, Haydn spends the article defending Englands current History syllabus, a model recognizably Junior Certificate-like in its breadth.The Conservative-led New Right, according to Haydn, believe History can be used as a social binding agent for young people, whereas he believes curricular History is mind opening, not socializing. He believes History should be used to encourage young peoples critical and democratic literacy, mandating a balance between regional, National, European and World political, economic, social and cultural History empowering students with skills to interpret and sees historical events and contemporary civil society for themselves (Haydn, 201 2, p. 84). In Department of Education literature and in my own professional practice recognize these objectives as the same as those prescribed for Junior Certificate History (Department of Education, 1996). The Authors Findings and Conclusions A wide circle of academics echo Haydn of the disconnect of students to the emblematically positive portrayal Of. .. National History in the sasss and asss (Haydn, 2012, p. 282).Haydn claims that if the same content-driven, nationalistic agenda was still imposed on the Internet savvy students of today, hey would comparatively refute and dismiss such a golden age History agenda very quickly online (Thornton, 1990. P. 53). In complete contrast to this, the Internet affords the process-driven Junior Certificate and GEESE History students of the present, the opportunity to connect to the subject like never before.Haydn finds Junior Certificate-style History adjustable to purpose, promoting right up-to-date 21st Century topics, often transnational in nature for example the environment, work, poverty, the role of the state, gender, crime (Haydn, 201 2, p. 282). The study of History in the first 3 years of an Irish or English Secondary students school life is often a History of human activity, as opposed to the previous narrow timeline of heroic Irish or English historic struggle. But Haydn also stresses the deficits of Junior Certificate-style History.He acknowledges that the widespread practice of students mechanically responding to historical snippets is Death by sources a to f, a symptom of the piecemeal effort to teach historical detective skills. He also points out that the fragmented and disjointed teaching of isolated satirical events, often leaves students with an incoherent mental map of the past (Haydn, 201 2, p. 280). But Heydays criticisms can be offset with the pervasive access students now have to relevant historical illustrations, sources and short movie and documentary clips online.The Internet facilitates students to behave like History detectives at the stroke of a keyboard an area which Haydn himself has failed to exploit to its full potential at times: there is a total absence Of any uploading activity on his own History slide-sharing weapon to date (Slideshows Inc. , 2013). Live the Internet has fuelled Historys remarking as a favorite academic subject (Harris and Haydn, 2008) for present day students.The Internet affords digitally acquainted students the opportunity to fill in and investigate the historical record of any topic not covered to their satisfaction in class independently. The World Wide Web has connected students to History in a manner only dreamed of by the champions of curriculum reform in the sasss. With Haydn finding the new syllabus is now enjoyed by a majority, bordering on 70%, of surveyed student populations, in comparison to dents in the sasss/asss, who found the subject useless and boring (Hayden, 2012, p. 280), the future of History appears bright.The Scope and Bias of the Article First I must acknowledge my own bias: I thoroughly enjoyed this article. The more times read, the more impressed was. As a History teacher I was more than satisfied that Haydn captured the essence of the New History curriculum effectively, objectively and concisely. His endorsement of the New History syllabus was also based an impressive array of empirical and experiential evidence. His attempt to contextual the strengths and nakedness Of the syllabus from a series of important perspectives was not quite as objective though.In chorus with other scholarly and popular works by Haydn he ultimately surrendered the topic to his Liberal and socialistic predisposition. Even at a subliminal level Haydn echoed the same note. He unintentionally peppered the article in obscure references to flamboyant sasss Liberal-Leftist historical figures like Thomas Abomination Macaulay and Alexander Augusta Elder-Roiling. Haydn would like you to think this is an article of strict objective solitariness but despite his range and inclusiveness f research, the fringe issue of partisan politics and personality-driven points does exist. But in the overall scheme of things I believe these issues are not important enough to significantly undermine the articles robust test of evidence and the attention to detail that Haydn devoted to compiling his study. I believe Haydn strikes a Liberal-Leftist chord because he truly believes that that is the most appropriate counteraction to combat the New Rights restoration agenda (Phillips, 2006). Having read widely on this topic, from writers of every hue, I concur with Haydn. The Implications for ProfessionalPractice The New History Junior Certificate syllabus replaced a received, rote, nationalistic Intermediate Certificate History syllabus in 1 989, 2 years before England followed suit. When asked the chairman of the 1 989 NCAA curricular reform panel, Peter Gallagher, what the motivation behind the reconstruction of General History was, all his points mirrored those made by Haydn in his Nation article (Gallagher, 2013). Gallagher record of events has prima facie credibility be cause of his central role in General History reform. But the absence Of high caliber, peer reviewed articles on the topic here inIreland IS disappointing nonetheless. Think as a community of professionals home-grown theses on this topic should be made available to the Department of Education as a matter of urgency, as the introduction of the new Junior Certificate History syllabus is not to be rolled out until 2017, so preserving and enhancing the most relevant and precious elements, in whatever guise they take, is still possible. Academics in the media are mistakenly lamenting History downgrading from a universal subject to an elective subject because of a lack of proper research to date (Independent. E, 2013). But surveying Irelands Council for Curriculum and Assessment website I discovered that curricular History is to be re-wired into the new Junior Certificate as compulsory for all students, although not necessarily as the New History subject, as weve known the last 25 years, but as one of a portfolio of Learning Statements, meaning all students will be minimally required to, understand The importance of the relationship between past and cur rent events and the forces that drive change on Junior Certificate completion (NCAA, 2008). The demotion to History in Ireland is not in its tutus as a pillar subject, but to the amount of time students will have to devote to it, an issue Haydn records in his article as a deficiency already in existence in England. Our belief in the subject in its current format, as a group of professionals, is warranted and a principle worth fighting for. Haydn doesnt romanticizes History, he deconstructs it along very rigid academic lines and validates the subject as relevant, empowering and useful for students both in school and in later life.Overall think Haydn does not go far enough in his affirmation of History, as my teaching of the subject has become more elegant and meaningful with the advent of universal Internet access, in the quality of resources at my disposal and the immediacy of historical events to students online. In fact I now think extra time should be made available to History if we are also to optimize its detective element in electronic portfolio project work. Interest ingly Peter Gallagher the chairman of the 1989 reform panel pointed out that the present Junior Certificate Paper is marked out Of a curious 180 marks.Originally there was meant to be a separate 220 marks for project work, to be corrected locally in-house but teaching Unions refused o countenance such a suggestion at the time (Gallagher, 2013). Believe if we embed, not just project work, but electronic project work, into Junior Certificate History, as it was originally intended, students, teachers and society itself would stand to benefit from the proceeds of such a progressive, cutting edge mode of History teaching in schools.Conclusions Reading this article helped me understand the wisdom of reconfiguring History in 1989. The article raised fascinating issues about the value and value systems that refashioned History teaching in Ireland and England. I agree with Hayden that there are shortfalls to New History but not significant enough to reinvent the subject from scratch. History in Ireland is the only subject thats professional Association is affiliated to a federation Of European equivalents the European Association of History Educators, Resource (Resource, 2013).Junior Certificate History was a product of that collectivities and ably benchmark itself against European best practice and was a subject that was well ah ead of the curve both in terms of globalization digitization. Believe the defense of the current format of Junior Certificate History is justifiable but would be enhanced by retro-fitting the aims and objectives to include portfolio work, albeit internet-enabled and electronic portfolios to keep in check with students I. T. Deeds and demands. Academics in the media who applaud Junior Certificate History need to become more familiar with syllabus detail, so their campaign can be taken as seriously as I now unequivocally believe it needs to be. Reflection on Learning Is the high-spirited defense of the current format of Junior Certificate History among Irish academics justifiable? Was the theme that eventually led me to hosing, History in Schools and the Problem of The Nation as my article of choice to critique.Heydays Nation article was never my first choice, if I wanted to investigate the merits of Junior Certificate History, the least I planned on doing was to pick an Irish peer-reviewed academic article, as the question was posing was very Irish indeed. In the first stages of my research thought it was crucial to my critique to prove History a universally important academic discipline. When I inputted Why History should be taught in School online, the word taught climbed to the top rank of my sear ch any articles I mound were more directly linked to general teaching practices than to History the subject. However some of the articles bibliographies led me to American academic articles, revealing history is, in fact, a mandatory module of every students secondary studies in the U. S. Prophetically, the one article I found arguing for the scrapping of History as a subject, wanted to see the Junior Certificate-type soft skills associated with curricular History, diffused to other Secondary school subjects in recompense because he considered them so important (Schumann, 1980).From this broad search online I was pleased to earn that History is held in high esteem among education managers, and more importantly among students, on both sides of the Atlantic (Thornton, 1990, p. 54). This was the genesis of my robust defense of Junior Certificate History in my critique. From these more topic relevant articles and their bibliographies I found a plethora of scholarly popular international papers on the theme of History in schools (Dillon, 2011), including Heydays Nation article but I was still struggling to find any academic papers, on the topic, from Ireland!Instead I turned to the very mainstream Council for Curriculum ND Assessments website. To my surprise I discovered History was to be re- designated one of 24 prescribed Statements of Learning, meaning all students were to be minimally exposed to some measure Of local, national and international heritage (NCAA, 2008) in their 3 years of Junior Certificate study. Many academics in the Irish media had been mistakenly lamenting Historys downgrading from a universal to an elective subject (OConnor, 201 3) because of a lack of proper research.