Monday, December 30, 2019

Refugees And Republics Summary - 1433 Words

Jared Keim Mr. Bowne AP English III October 18, 2016 Refugees and Republics â€Å"For hundreds of thousands of women, escaping their ruined homeland was only the first step in a journey of grinding hardship. They have run out of money, face daily threats to their safety, and are being treated as outcasts for no other crime than losing their men to a vicious war. It’s shameful. They are being humiliated for losing everything,† UNHCR chief Antonio Guterres stated. Only one in five women surveyed for the report on Syrian refugees had found paid work. Contrast that with the one in three women who are too afraid or overwhelmed to leave their houses, their isolation and despair palpable: â€Å"I don’t want to leave the house because of the sadness in my heart,† one 70 year old grandmother said. Obviously the circumstances facing the Syrian refugees are greater than the circumstances facing the characters in The Grapes of Wrath, also known as ‘Okies’, due to the greater possibility of death and even larger dearth of life necessities that surround them. In The Grapes of Wrath, John Steinbeck portrays the Okies as refugees to demonstrate the cruelty faced by the wealthier class is a direct result of the economic policy of the United States of America. He is strongly against democracy and, through symbolism, shows the downsides of the market economy. Steinbeck is able to show the greatest pitfall of a market economy, that there are winners and losers, and the disparity between them createShow MoreRelatedJustice Centre Hong Kong Case Study921 Words   |  4 Pagesprivate limited company with a mission to protect the rights of the refugees landing in Hong Kong. Formerly known as Hong Kong Refugee Advice Centre, the organization has employed about 20 lawyers and legal experts from different countries. Over the past decade, the organization has helped more than 2,000 refugee men, women and children find a new life in Hongkong. The organization has done many good work in representing refugees in courts and providing independent legal information and psychosocialRead MoreThe Impact Of Humanitarian Engineering On The United Nations Refugee Agency1425 Words   |  6 Pagesthousand refugees, most of which have been displaced due to the war of liberation in Angola. Other refugees in the settlement come from the Democratic Republic of Congo, Burundi and Rwanda. (UNHCR Zambia | EWB Challenge, 2016). EWB has taken the challenge of developing engineering and technological solutions to assist the integration and creation of sustainable livelihoods for the refugees thanks to pledges by the Government of the Republic of Zambia in 2011 and 2013 allowing the refugees permanentRead MoreChild Labor Essay998 Words   |  4 PagesNATO expansion that led to Latvia’s accession to NATO in 2004 has brought the two countries even closer together by adding a new dimension to Latvian-U.S. relations. In 2015, this occurred: The Embassy of the Republic of Latvia has begun operations in Seoul, the capital of the Republic of Korea. The Embassy will be promoting political and economic dialogue between Latvia and Korea especially in support of Latvian businesses and cooperation with potential Korean investors, thereby facilitating accessRead MoreThe Effects of the Darfur Conflict on The Neighboring Countries, the Horn of Africa region, and U.S. Interest1413 Words   |  6 PagesMuslim Arabs located in the Northern portion of Darfur, with the southern portion consisting of â€Å"white Arabs† and Furs (People of Darfur or peasant farmers). Darfur is bordered by Libya in the North, with Chad to the west, and the Central African Republic in the south west Kordofar and the Bahr El-Gazal region borders the eastern and southern parts of Darfur. In essence Fur is the major ethnic group, hence the name Darfur. (DAR equals Abode, DAFUR meaning the abode of Fur. The rest of the populationRead MoreThe Most Imp ortant National Security Threat1656 Words   |  7 Pagesare missing, among them are many children. The migration crisis raises national security issues as many countries have taken actions that led to closed borders and barbed wire fences. Over 50,000 migrants are being trapped after former Yugoslav Republic of Macedonia (fYRoM) closed its borders. Greece is in danger of being isolated and the victim the Europe s migrant problem. Migrants cannot be stopped from crossing into Greece from Turkey, and they cannot be forwarded to the main body of EuropeRead MoreUn Peacekeeping Has Become An Important Component Of Conflict1367 Words   |  6 Pagesbegin integrating more women into the peacekeeping process and â€Å"mainstreaming† a gendered perspective in the organization (1325 ####). In 2002, the UNHCR and Save the Children UK issued a report naming more than 40 humanitarian agencies exploiting refugees in West Africa, which served as catalyst for the UN and other agencies to make more effective policies to combat sexual misconduct (Spencer, 2005, p. 172). In 2002, the UN es tablished the Inter-Agency Standing Committee Task Force on ProtectionRead MoreThe Federal Republic Of Germany2226 Words   |  9 PagesThe Federal Republic of Germany is part of the EU (European Union). Its capital is the beautiful and globally famous city of Berlin. It is composed by the union of 16 individual states, where people have the freedom of religion, press and free market economy. Germany has a long history, this town, just as the majority of all the European towns, was established during the Roman Empire. More than 200 years ago, the north and west regions of Europe were filled with Germanic tribes, and even though JulioRead MoreGlobal Warming : What Everybody Knows1259 Words   |  6 Pagescontaminating the drinking water of 24 million people. Furthermore, drought and floods have caused malnutrition, huge migrations and international conflict. It is thought by researchers that 50 million people around the world may become â€Å"environmental refugees† in the n ear future. Replaced with desertification, floods, and damaged forests. (United States Environmental Protection Agency, n.d) In addition to extreme weather is water supply. Changing precipitin patterns, rising temperatures, and increasingRead MoreThe Syrian Refugee Crisis Is An Outcome Of The Civil War1265 Words   |  6 Pagesin the UN Security Council Date: 09/22/2015 _____________________________________________________________________________ Executive Summary The Syrian refugee crisis is an outcome of the civil war that has suffered this country over four years. Therefore, a solution to this conflict is urgently needed to stop the humanitarian tragedy and the flood of refugees. In Syria’s civil war, the critical mass participation of local and international actors, with different priorities, perceptions and interestsRead MoreThe Circumstances Of Platos Lived Experience And Expert Tutelage2086 Words   |  9 Pagescircumstances of Plato’s lived experience and expert tutelage inform the ideas upon which he bases the Republic. Conversely there is a substantial and growing body of literature on concepts of well-being including psychological well-being and quality of life. The theories supported by randomized control trials, surveys and previous such writings are compilations of similar groundings of work. That is, similar knowledges are piled on top of another in order to come to greater understanding with

Saturday, December 21, 2019

Violence in the Catcher in the Rye Essay - 908 Words

Violence in the Catcher in the Rye nbsp;nbsp;nbsp;nbsp;nbsp; Often, simple physical conflicts are used to develop characters and to increase the suspense and action between them. In J.D. Salingers The Catcher in the Rye, Holden Caulfield the 16-year-old narrator and protagonist claims to be a pacifist. Holden views the world as an evil and corrupt place where there is no peace. As a sincere person living amongst phonies, he views others as completely immoral and unscrupulous. In the novel violence is used to further develop Holdens character. This is shown through his physical conflict with Stradlater, his conflict with Maurice, and the suicide of James Castle. nbsp;nbsp;nbsp;nbsp;nbsp; In his conflict with Stradlater,†¦show more content†¦He was unscrupulous.;(Salinger 40) Holden acknowledges Janes purity and wishes not to have to think otherwise with Stradlater. Holden feels the responsibility to defend the pure and the innocent. Besides his conflict with Stradlater, he is also involved in a physical battle with Maurice. nbsp;nbsp;nbsp;nbsp;nbsp; Holdens conflict with Maurice demonstrates his sincerity and his hatred in the evilness of the phony. Primarily, Holden is vigorously pushed to protect himself from Maurice. Holden arranges to spend time with Sunny a prostitute, and later is forced to pay double the agreed amount by Maurice, the hotel elevator operator. Maurice demands, Want your parents to know you spent the night with a whore? High-class kid like you? He was pretty sharp, in his crumby way. He really was. Leave me alone. If youd said ten, itd be different. But you distinctly.;(Salinger 102) Holden is struggling to secure himself, by attempting to end the fight. Secondly, the evilness of the phony is shown during his conflict with Maurice. Holden cries, All of a sudden I started to cry. Id give anything if I hadnt, but I did. No, youre no crooks, I said. Youre just steeling five Shut up, old Maurice said and gave me a shove.;(Salinger 103) The evil scenery causes Holden to, uncontrollably b reak down in tears. Holdens hatred of the phony is grown, as well as the protecting of the innocence. In addition to his physical conflicts withShow MoreRelatedThe Catcher Of The Rye By William Shakespeare And Mark Twain1732 Words   |  7 PagesFree†). Many people feel that J.D. Salinger’s novel The Catcher In The Rye is dangerous because it contains vulgarity, violence, and sexual content (Chandler). Although The Catcher in the Rye was put on the banned book list shortly after its first publication in 1951, it is a fascinating and enlightening classic that everyone should have the opportunity to read. Holden Caulfield, the main character and narrator of The Catcher in the Rye, is a teenager growing up in the 1950’s in New YorkRead More The Reason Behind the Censorship of Salingers Catcher In The Rye853 Words   |  4 PagesThe Reason Behind the Censorship of Salingers Catcher In The Rye Many charges have been made against J.D Salingers The Catcher in the Rye in attempts to censor the book. Most of these charges are used as a smoke-screen for the real reason this book is considered dangerous. There have been several attempts to have Salingers novel removed from High School libraries and reading lists. The most notable instances are: 1978 -- it was removed from an optional reading list at a High SchoolRead MoreThe Importance of Censoring in The Catcher in the Rye by J.D. Salinger1145 Words   |  5 PagesAmerican author well known for his best seller The Catcher in the Rye, a considerably influential novel that portrayed the feelings of alienation that were experienced by adolescents in North America after World War II (J.D. Salinger Biography). Salinger’s work appeared in many magazines, including a series of short stories which inspired many new authors (J.D. Salinger Biography). His inspiration for Pencey Prep boarding school in The Catcher in the Rye stemmed from his own difficult education at aRead More Catcher and the Rye and Siddhartha Essay980 Words   |  4 Pages The novels Siddhartha by Herman Hesse and The Catcher in the Rye by J. D. Salinger show many similarities. One of the major themes in both novels consists of the main characters finding their self and journey through life. Their simil ar experiences consist of the relationships they go through, as well as the different people they meet in life and their personal views on society, which let the audience distinguish the affect on similar situations. nbsp;nbsp;nbsp;nbsp;nbsp;Siddhartha’s dreamRead MoreCatcher In The Rye Title Essay1421 Words   |  6 PagesThe title of the novel, â€Å"The Catcher in the Rye†, plays a significant role throughout the book as it has a substantial connection to Holden’s story. This title greatly allows for the main character, Holden Caulfield, to express his feelings towards life and towards human nature. Holden can see that the world he now lives in as it is becoming filled with corrupted people and minds. He believes the children are ruined by the ribald behavior of the older generations around them and as he shows the readerRead MoreThe Characterization Of Bildungsroman In The Catcher In The Rye1400 Words   |  6 PagesDevice). In The Catcher In The Rye, the author creates a successful bildungsroman through the characterization of the novels protagonist, Holden Caulfield. Throughout the novel, Holden uses a jarred voice filled with cynicism and the overall tone is clearly depressing. The conflict between Holden and the values of society(Bildungsroman: A Literary Device) is quite clear as he believes that the world of an adult is filled with pain and disappointment. In The Catcher In The Rye, the methods of characterizationRead MoreLiterary Assignments : How Do Memory, Symbol, And Pattern Affect The Reading Of Literature?2052 Words   |  9 Pagescomprehending the piece of literature. Symbols reveal to you what text can t and guide you to a more complex and complete understanding of the underlying point the author is trying to make. Understanding of symbols and patterns within the novel catcher in the rye allowed me to better grasp the point that the author, J. D. Salinger, was trying to get across to me. It is unlikely that I would have been able to grasp the message without the understanding of patterns and symbols and would likely have brushedRead MorePost Traumatic Stress Disorder ( Ptsd )1095 Words   |  5 PagesPTSD in Catcher in the Rye Post Traumatic Stress Disorder is most commonly thought of as an illness men and women acquire from experiences while serving in the wars. Some do not even know what it is or how much it affects people s lives. In the novel, The Catcher in the Rye, J.D. Salinger helps to convey what Post Traumatic Stress Disorder really is. PTSD is a curable condition triggered by a traumatic event with many types, causes, and symptoms displayed by Holden Caulfield. All of the peopleRead MoreLiterary Analysis Of The Catcher In The Rye1408 Words   |  6 PagesLiterary Analysis of The Catcher in the Rye Holden’s story takes place in the 1950s. Because of this, it is necessary that the reader reads the story from multiple points of views. As Foster puts it, â€Å"don’t read with your eyes† (Foster 228) meaning that it is sometimes necessary to read from a perspective that will let you relate to and sympathize with the characters. The time period is shown many times such as when Holden goes dancing and asks a girl if she feels like â€Å"jitterbugging a little bit†Read MoreAnalysis Of The Novel The Catcher In The Rye1230 Words   |  5 PagesThe Catcher All the suffering, stress, and addiction comes from not realizing you already are what you are looking for. --Jon Kabat-Zinn By looking these hopeless people in San Francisco, that reminds me the horrible things that happened in front of me at that summer in New York. Some of the hospitalized people killed themselves in front of everyone at the Central Park. Those people all had the mental illness which suffered from the great depression, so they had the ideas to commit suicide just

Friday, December 13, 2019

The Indigo Spell Chapter Twenty-Four Free Essays

I FELT PRETTY BAD about burning down my teacher’s house. Ms. Terwilliger, for obvious reasons, seemed to think that was the least of her problems. We will write a custom essay sample on The Indigo Spell Chapter Twenty-Four or any similar topic only for you Order Now She wasn’t sure if her insurance would cover the damage, but her company was pretty speedy in sending someone out to investigate the cause. We were still waiting to hear their verdict on coverage, but one thing they didn’t report finding was any sign of human remains. Part of me was relieved that I hadn’t actually killed anyone. Another part of me feared we hadn’t seen the last of Alicia. What silly comparison had Adrian made? The Moriarty to your Holmes. I had to imagine that being hit in the face with razor blades and then left in a burning building would make anyone hold a grudge. A little investigation eventually turned up Veronica at a Los Angeles hospital, checked in as Jane Doe. Visiting her comatose sister became the greatest of Ms. Terwilliger’s priorities, and she harbored hopes of possibly finding a way to undo the spell. Despite how busy she now was, my teacher still managed to urge me to meet her coven, and I agreed for a few different reasons. One was that it was kind of impossible for me to act like I didn’t want to wield magic anymore. The other reason was that I didn’t plan on being around. I was still resolved to go with Marcus to Mexico, and the week flew by. Winter finals were a breeze, and before I knew it, it was Friday, the day before our trip to Mexico. I took a risk by telling my friends goodbye. The safest thing would’ve been to disappear without a trace, but I trusted them all – even Angeline – to keep my secret and feign ignorance once the Alchemists discovered they had a runaway. I told Trey as well. No matter what had gone down between us, he was still my friend, and I would miss him. As the day wore on, the dorm grew quieter and quieter – aside from unending Christmas music playing in the lobby. Not wanting to exclude other religions, Mrs. Weathers had also set out a menorah and â€Å"Happy Kwanzaa† banner. Tomorrow was officially the last day before everyone had to be out, and a number of people had already left for winter break. I’d finished my own packing, which was light. I didn’t want to be burdened down with excess luggage since I really had no idea what to expect in Mexico. I still had two people I needed to say goodbye to: Adrian and Jill. I’d avoided them both for very different reasons, but time was running out. I knew Jill was just a flight of stairs away, but Adrian was more difficult. We’d been in touch a couple times after the fire, simply to sort out some details, but he’d soon gone silent. No calls, no texts, no dreams. Maybe I should’ve been glad. Maybe I should’ve welcomed the chance to leave without any painful goodbyes . . . but I couldn’t. My chest ached with the thought of not seeing him again. Even though he was the reason I was leaving, I still felt like I needed some closure. It’s not about closure, Sydney. You want to see him. You need to see him. And that’s exactly why you have to leave. Finally, I took the plunge and called him. It took me so long to work up the nerve that I could hardly believe it when he didn’t answer. I resisted the urge to immediately try again. No. I could wait. There would still be time tomorrow, and surely . . . surely he wasn’t avoiding me? I decided to hold off on talking to Jill until the next day. Telling her goodbye was just as difficult – and not just because of what she saw through the bond. I knew she’d think I was abandoning her. In truth, if I stayed and ended up with Adrian, I’d possibly be caught and never be able to help her at all. At least if I was away and free, I could try to help her from the outside. I hoped she’d understand. Waiting on her gave me the opportunity to take care of an unwelcome errand: returning Malachi Wolfe’s gun. I’d never gone to his home without Adrian, and even though I knew I had nothing to fear from Wolfe, there was still something a little unsettling about going to the compound alone. To my complete and utter astonishment, Wolfe let me into the house when I arrived. All was quiet. â€Å"Where are the dogs?† I asked. â€Å"At training,† he said. â€Å"I have a friend who’s an expert dog trainer, and he’s giving them some stealth lessons. He used to work for a local K-9 unit.† I didn’t think it was in the Chihuahua genetic code to ever be stealthy. I kept that to myself and instead stared around in amazement at Wolfe’s kitchen. I’d expected something like a ship’s galley. Instead, I found an astonishingly cheery room, with blue-checkered wallpaper and a squirrel cookie jar. If someone had asked me to describe the most unlikely Wolfe kitchen out there, it would’ve looked something like this. No – wait. On the refrigerator, he had some magnets that looked like ninja throwing stars. That, at least, was in character. Adrian’s going to flip out when I tell him. Then I remembered I might not see Adrian for a very long time. That realization killed whatever amusement I’d just felt. â€Å"So what do you need?† asked Wolfe. Peering at him, I suddenly had a strange feeling the eye patch really was on a different eye from last time. I should’ve paid more attention. â€Å"Another gun?† I returned to the task at hand. â€Å"No, sir. I didn’t even need the first one, but thanks for lending it to me.† I removed it from the bag and handed it to him. He gave the gun a once-over and then set it inside a drawer. â€Å"Fixed your problem? You can still hang on to it if you want.† â€Å"I’m leaving the country. Bringing it over the border might cause me some trouble.† â€Å"Fair enough,† he said. He grabbed the cookie jar and took off the lid, leaning it toward me. An amazing scent drifted out. â€Å"Want one? I just made them.† I was really regretting not being able to tell Adrian about this. â€Å"No thanks, sir. I’ve had more than enough sugar these last few weeks.† I felt like I should have a frequent customer card for Pies and Stuff. â€Å"I thought you looked better. Not all skin and bones anymore.† He nodded in approval, which felt really weird and slightly creepy. â€Å"So where are you two kids going?† â€Å"Mexi – oh, Adrian’s not going with me. I’m going with someone else.† â€Å"Really?† He slid the squirrel back across the counter. â€Å"I’m surprised. I always figured when you two left here, you went home and had your own private ‘training sessions.'† I felt myself turning bright red. â€Å"No! It’s not like – I mean, we’re just friends, sir.† â€Å"I had a friend like that once. Silver Tooth Sally.† He got that faraway expression that always came on when he had an anecdote to share. â€Å"I’m sorry, did you say – â€Å" â€Å"Never met a woman like Sally,† he interrupted. â€Å"We fought our way across Switzerland together, always watching each other’s backs. We finally got out alive – just barely – and she wanted to come back to the States and settle down. Not me. I had dreams, you see. I was a young man then, drawn to danger and glory. I left her and went off to live with an Orcadian shaman. It took two years and a lot of vision quests to realize my mistake, but when I got back, I couldn’t find her. When I close my eye at night, I can still see that tooth sparkle like a star. It haunts me, girl. It haunts me.† I frowned. â€Å"I don’t think the Orcadians have vision quests, sir. Or shamans.† Wolfe leaned forward and shook a finger at me, his eye wide. â€Å"Learn from my mistakes, girl. Don’t go to the Orkneys. You don’t need some mystical vision to see what’s in front of you, you hear me?† I gulped. â€Å"Yes, sir.† I hurried out after that, thinking that being in a different country from Malachi Wolfe might be a good thing. The next morning, I prepared to tell Jill goodbye, but she beat me to it and showed up at my door. It was the first time we’d truly spoken since the morning after that last dream with Adrian. She walked into my room and frowned when she saw the suitcase. â€Å"You’re really going?† â€Å"Yes. And I’m sure you know why.† She crossed her arms and looked me straight in the eye, without any of the reservation she’d shown last time. I had trouble holding that stare. â€Å"Sydney, don’t leave Adrian because of me.† â€Å"It’s more complicated than that,† I said automatically. â€Å"It’s really not,† she said. â€Å"From everything I’ve seen and heard, you’re just afraid. You’ve always controlled every detail of your life. When you couldn’t – like with the Alchemists – you found a way to seize back that control.† â€Å"There’s nothing wrong with wanting control,† I snapped. â€Å"Except that we can’t always have it, and sometimes that’s a good thing. A great thing, even,† she added. â€Å"And that’s how it is with Adrian. No matter how hard you try, you aren’t going to be able to control your feelings for him. You can’t help loving him, and so you’re running away. I’m just an excuse.† Who was she to lecture me like this? â€Å"You think I’m lying about how awkward it is for you to see everything that happens between us? Every intimate detail is on display. I can’t do that. I can’t live like that.† â€Å"Adrian’s learned to.† â€Å"Well, he’s had to.† â€Å"Exactly.† Some of her fierceness mellowed. â€Å"Sydney, he brought me back from the dead. It’s the greatest thing anyone can or will do for me. I can’t pay him back, but I can let him live his life the way he wants to. I don’t expect him to shelter me because of the bond, and I’m not going to judge him – or you. Someday, he and I will learn to block each other.† â€Å"Someday,† I reiterated. â€Å"Yes. And until then, we do the best we can. All you’re doing by leaving is making three people miserable.† â€Å"Three?† I frowned. â€Å"I’m helping you.† â€Å"Do you really think I’m happy when he’s miserable? Do you think I like the darkness that crawls over him?† When I said nothing, she pushed forward. â€Å"Look, I don’t have the same physical reaction to you that he does, but when he’s with you, he’s so full of joy . . . it radiates through to me, and it’s one of the greatest experiences I’ve ever had. I’ve never been in love like you guys are.† â€Å"I’m not – † I couldn’t say it, and she gave me a knowing look. I tried a different tactic. â€Å"Staying here is dangerous, especially with him. The Alchemists might find out about everything – him, my tattoo, Ms. Terwilliger, and God knows what else.† â€Å"And if they don’t find out, look at what you get. Adrian. The rest of us. Magic. The chance to uncover their secrets. I know you love this life. Why would you give it up? You’re too smart to get caught. We’ll help you. Do you really think Marcus and his Merry Men can do that much fighting when they’re always on the run?† I shook my head. â€Å"They’re like me. They understand me.† She was obstinate. â€Å"They aren’t like you at all. They talk. You act.† It was so surprising to see her like this, so confident and so much wiser than her years. It was also a little irritating. If she was so wise, why couldn’t she understand how much was at stake? â€Å"Jill, staying is a big risk – in all ways.† â€Å"Of course it is!† she exclaimed, her eyes flashing with anger. â€Å"Any life worth living is going to have risks. If you go to Mexico, you’ll regret it – and I think you know that.† My phone rang, cutting off my next response. It was Eddie. He rarely called, and panic seized me. â€Å"What’s wrong?† I demanded. He sounded mystified. â€Å"I wouldn’t say anything’s wrong . . . just surprising. Is Jill with you? You guys should really come down. We’re outside† He hung up, and I was left totally confused. â€Å"What’s up?† asked Jill. â€Å"Something surprising, apparently.† She and I went down to the lobby, with no more mention of Adrian. When we stepped outside, we found Eddie and Angeline pointedly avoiding eye contact with each other. Standing near them was a tall, good-looking guy with neatly trimmed black hair and bright blue eyes. He wore a stern, serious expression and was scanning the area. â€Å"He’s a dhampir,† Jill murmured to me. His eyes locked onto us at our approach, and that fierce look relaxed. â€Å"Jill, Sydney,† said Eddie. â€Å"This is Neil Raymond. He’s going to be joining us here.† Neil swept Jill a bow so low, it was a wonder he didn’t hit the ground. â€Å"Princess Jillian,† he said in a deep voice. â€Å"It’s an honor to serve you, and I’ll do so to the best of my abilities, even if it means sacrificing my own life.† Jill took a step back, her eyes wide as she took him in. â€Å"Th-thank you.† Eddie looked back and forth between them, a small frown appearing on his face. â€Å"Neil’s been sent as backup. I guess you filed some complaint about Jill not having enough protection?† That was to me, and unless I was mistaken, there was an accusatory note in his voice. â€Å"No – I. Oh. I guess I kind of did.† When I’d been trying to do damage control with Stanton, one of my grievances had been that I never felt Jill was safe. I guess this was Stanton’s response. It was surprising, just as Eddie had said, but more eyes on her couldn’t hurt. From the way she was sizing Neil up, she certainly didn’t seem to mind either. I shook his hand. â€Å"Nice to have you around, Neil. Are they passing you off as another cousin?† â€Å"Just a new student,† he said. That was probably just as well. Our â€Å"family† was in danger of taking over Amberwood. I would’ve liked to learn a little more about him, but my time was up. Marcus was picking me up soon to go to the train station, seeing as Latte had been declared totaled. I guess that was a different sort of closure, albeit a sad kind. I told them all goodbye as I left to get my suitcase, acting as though I just had to run an errand. Eddie, Angeline, and Jill knew the truth, and I could see the hurt and regret in their eyes – especially Jill. I prayed they’d be okay without me. When I came back downstairs, I found Jill was the only one still there. â€Å"I forgot to give you this,† she said, handing over a small envelope. My name was on the outside, and I recognized the writing. â€Å"I’ve been trying to get a hold of him and thought he might be avoiding me. This is his goodbye, huh?† I felt disappointed that I wouldn’t be able to see Adrian in person one last time. Maybe a letter was better than nothing, but I wished I could have left with those beautiful eyes fresh in my mind. â€Å"Is he . . . is he really upset?† I couldn’t stand the thought of him hurting. â€Å"Read the letter,† she said mysteriously. â€Å"And remember, Sydney. This isn’t about me. This is about you guys. You can control everything else, but not this. Let go, and accept how you feel.† We left on that note, and I went outside to sit on the curb and wait for Marcus. I stared at the envelope, looking at the way Adrian had written my name. Three times I nearly opened it . . . but chickened out each time. Finally, I saw Marcus drive in, and the envelope disappeared into my purse. As soon as he picked me up, he began talking excitedly about the big plans ahead. I barely heard. All I kept thinking about was Adrian and how empty my life was going to seem without him. Marcus and I were meeting Wade and Amelia at the train station, but I couldn’t picture any of them understanding me like Adrian – even if they were human and shared the same background. None of them would have his dry wit or uncanny insight. And simmering beneath all those emotions were the more heated memories . . . the way we’d kissed, the way it had felt to be wrapped up in him. . . . â€Å"Sydney? Are you even paying attention?† I blinked and glanced over at Marcus. I think it was another of those moments where he couldn’t believe someone wasn’t hanging on to his every word. â€Å"Sorry,† I said. â€Å"My mind’s somewhere else.† He grinned. â€Å"Well, shift it to beaches and margaritas because your life’s about to change.† It was always beaches and margaritas with him. â€Å"You left out the part about us sealing the tattoo. Unless your tattooist is also a bartender.† â€Å"There you go again, funny and beautiful.† He laughed. â€Å"We’re going to have a great time.† â€Å"How long will we be down there?† â€Å"Well, we’ll take care of the tattoos first. That’s the most important thing.† I was relieved to see him taking that seriously. â€Å"Then we’ll lie low, enjoy the sights for a few weeks. After that, we’ll come back and follow some leads on other dissatisfied Alchemists.† â€Å"And then you’ll repeat the process?† I asked. In the rear-view mirror, I could see the Palm Springs skyline disappearing as we drove north. I felt a pang of longing in my chest. â€Å"Get others to retrieve critical information and then free them?† â€Å"Exactly.† We drove in silence for another minute as I processed his words. â€Å"Marcus, what do you do with that information you gather? I mean, what are you going to do about Master Jameson?† â€Å"Keep finding more evidence,† he said promptly. â€Å"This is the biggest lead we’ve ever had. Now we can really push forward in finding out more.† â€Å"It’s more than a lead. Why not leak it to the Moroi?† â€Å"The Alchemists would deny it. Besides, we don’t want to be hasty.† â€Å"So what if they do deny it?† I demanded. â€Å"At least the Moroi will have a heads-up.† He glanced over at me with a look that reminded me of a parent trying to be patient with a child. Ahead of us, I saw a sign for the train station. â€Å"Sydney, I know you’re eager, but trust me. This is the way we’ve always done things.† â€Å"I don’t know that it’s the right way, though.† â€Å"You have a lot of ideas for someone who just joined up.† He chuckled. I wished he’d stop doing that. â€Å"Just wait, and then you’ll understand.† I didn’t like his condescending attitude. â€Å"I think I already understand. And you know what? I don’t think you guys do anything. I mean, you’ve uncovered some amazing information . . . but then what? You keep waiting. You run away and skulk around. How is this really helping? Your intentions are good . . . but that’s all they are.† I could almost hear Jill’s voice: They talk. You act. Ironically, Marcus was speechless. â€Å"You could do so much,† I continued. â€Å"When I first found out about you, you seemed to hold all the potential in the world. Technically, you still do. But it’s being wasted.† He pulled into the train station’s parking lot, still looking utterly stunned. â€Å"Where the hell is this coming from?† he asked at last. â€Å"Me,† I said. â€Å"Because I’m not like you guys. I can’t do nothing. I can’t run away. And . . . I can’t go with you.† It felt good to say that . . . and it also felt right. All week, my brain had been telling me the right thing to do was to walk away before things with Adrian and the Alchemists blew up. And yes, that probably was the smart thing. My heart had never entirely been on board, but I’d tried to ignore it. It wasn’t until I’d listened to both Jill and Marcus that I realized just this once, my brain might have to opt for the less logical solution. I had to give Marcus credit. He actually looked concerned and wasn’t just put out at not getting his way. â€Å"Sydney I know how attached you are to this place and these people, but it’s not safe for you here. It’s not safe for you anywhere, not as long as the Alchemists are watching. Not as long as your tattoo is vulnerable.† â€Å"Someone told me any life worth living has risks,† I said, unable to hide a smile. I never thought I’d be quoting Jill. Marcus slammed his fist against the dashboard. â€Å"That’s sentimental bullshit! It sounds good in theory, but the reality is completely different.† â€Å"What kind of reality could you have created if you’d stayed with the Alchemists?† I asked. â€Å"How much could you have uncovered?† â€Å"Nothing if I was caught,† he said flatly. â€Å"And no matter how useless you think we are, I’ve freed dozens of Alchemists. I’ve helped Clarence and other Moroi.† â€Å"You aren’t useless, Marcus. You do good work, but we’re just not on the same path, that’s all. I’m staying and doing things my way. Isn’t that what you said when we first met? Helping the Moroi on our own terms? These are mine.† â€Å"You’re wasting your time!† â€Å"It’s my time to waste,† I said. Adrian had said exactly the same thing to me on the flight to the wedding, when I’d told him he couldn’t keep loving me. I felt bad for Marcus. I really did, especially since he’d truly been counting on me to come with him. He caught hold of my hand. â€Å"Sydney, please don’t do this,† he begged. â€Å"No matter how confident you feel, no matter how careful you think you are, things will spiral out of control.† â€Å"They already have,† I said, opening the passenger door. â€Å"And I’m going to stop fighting them. Thank you for everything, Marcus. I mean it.† â€Å"Wait, Sydney,† he called. â€Å"Just tell me one thing.† I glanced back and waited. â€Å"Where did this come from? When you called me to tell me you were coming, you said you’d realized it was the smart thing to do. What made you change your mind?† I gave him a smile that I hoped was as dazzling as one of his. â€Å"I realized I’m in love.† Marcus, startled, looked around as though he expected to see my objet d’amour in the car with us. â€Å"And you just realized that? Did you just have some sort of vision?† â€Å"Didn’t need to,† I said, thinking of Wolfe’s ill-fated trip to the Orkneys. â€Å"It’s always been right in front of me.† How to cite The Indigo Spell Chapter Twenty-Four, Essay examples

Thursday, December 5, 2019

Taxation Law Capital Taxation of Century

Question: Discuss about Taxation Law for Capital Taxation of Century. Answer: Case Study 1: Residence and Source Residential status of an Individual for the taxation purpose has been defined under Taxation Ruling (TR) 98/17 of Income Tax Assessment Act (ITAA) 1997. According to the ordinary meaning under subsection 6(1) of TR98/17, an individual is required to satisfy the resides test to determine the residential status within Australia. In case the person fails to satisfy the requirement of resides test then he shall be required to satisfy one of the three conditions of statutory test (Sharkey 2015). Resides Test: As per TR98/17, an individual is regarded as an ordinary resident for the purpose of tax if the person resides in Australia. Statutory Test If the individual fails to satisfy the resides test then the residential status shall be examined by considering any one out of three requirements that are as follows: Domicile Test: An individual is considered to be Australian resident if his place of permanent domicile or home is in Australia. 183- Day Test: If a person resides in Australia for more than 183 days whether or not continuously, he shall be said to have constructive residential status in Australia. Superannuation Test: Under this test, government employees of Australia working overseas are required to be treated as resident of Australia. In the provided case, Fred, a management consultant of British Corporation came to Australia to set up an office branch and stayed for 11 months which was uncertain. During his stay in Australia, he was accompanied by his wife but his son stayed in London for studies whereas his daily behavior remained similar to that of his home country. Moreover, Fred earned rental income from UK property as well as interest on investments acquired in France. Considering the fact of the case, Fred is not an ordinary resident of Australia as per resides test condition under TR98/17 of ITAA 97 because he does not stay in Australia in ordinary course. Hence, to check his residential status in Australia for taxation purpose secondary test known as statutory tests shall be considered. Domicile test shall not be applied to check Freds residential status because he does not have any permanent home in Australia (Buse et al. 2016). Secondly, superannuation test shall not apply because Fred is not an Australian government employee. Hence, 183- day test shall be considered to examine his residential status which requires a persons stay in Australia for more than half of current tax year. Since, Fred stayed in the territory for more than 183 days i.e. for 11 months, he shall be considered as Australian resident for taxation purpose (Zelinsky 2016). Even though Freds stay in Australia was not certain yet his total stay was more than six months and he had leased a residence to stay in Melbourne for 12 months. Accordingly, based on the case of Levene v IRC (1928) AC 217 Fred is an Australian resident for tax purpose under subsection 6(1) TR 98/17 ITAA 97. Case Study 2: Ordinary Income I. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 Fact of the case: The taxpayer had provided an object clause in its memorandum of association about the acquisition of copper bearing land in California. The company disposed off the maximum value of its share capital for the acquisition of land. Further, the company lacked sufficient funds to conduct work on land and eventually sold a part of the land (480 acres) to Fresno, another copper company against its fully paid shares. Issue of the case: Whether the income earned on the sale of land was capital income or revenue income as an assessable income of ITAA 36. Decision of the case: The taxpayer contended that the surplus amount earned from the sale of land should be capital income rather than assessable income as the transaction was a mere substitution of capital asset. On the contrary, the commissioner of income tax contended the surplus amount to be assessable in the income of the taxpayer. Observing the facts, the transaction on sale of land it was concluded that the taxpayer has entered into the sales transaction as a speculative business in order to incur profit (Hughes et al. 2015). Accordingly, the Federal court in its verdict stated that the intention of the company was to evade tax liability by disclosing it as a substitution of investments. However, the sale of land was actually a business transaction and the income earned by the company is recognized as an ordinary income and not as capital income. II. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 Fact of the case: Scottish Australian Mining Company, the taxpayer operated the business of mining coal on a part of 1771 acres of land acquired in the year 1860. As the main coal seam had exhausted in few years of mining, the taxpayer had decided to sell it off after the year 1924. In order to obtain attractive sales revenue, the company had spent considerable expenses for the development of land and subdivided the same in various parts. The company sold the subdivided land parts and incurred surplus which was considered by the taxpayer as capital income. Issue of the case: Consideration on sale of land should be recognized as capital income or assessable income as per section 25(1) ITAA 36. Judgment of the case: It was stated by the courts judgment that the company cannot divert its intention and business activity from its main objective. Hence, the use of land should be only for mining coal and not for any other purpose or business activity. The court did not agree with the companys view on realizing the capital asset in the most advantageous manner should be considered as capital transaction (Auerbach and Hassett 2015). Accordingly, it was decided that the income on sale of land should be revenue income because the intention of company was to form business operation on land and to incur profit from its sale. III. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR Facts of the case: The taxpayer, Whitfords acquired the land for the benefit of its original shareholders for accessing shacks rather than any other business activity for the purpose of generating profit. However, for some unforeseen reasons the taxpayer along with the other there companies sold the land amounted to $1.6 million and incurred profit more than its projection. The taxpayer contended that the income from such sale should be regarded as capital income and not as assessable income under section 25(1) of ITAA36 because the sale transaction was in regard to the ordinary usage. Issue of the case: Whether the income from sale of land should be considered as capital income or revenue income for the purpose of taxation system. Decision of the case: The Company argued that it had not conducted any business activity on the land accordingly, the surplus realization should be considered as capital income. On the contrary, the commissioner and the court argued based on the case of Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188, that the intention of the taxpayer was generating profit. The contention of the taxpayer on subdivision of land for its best utilization and for realization of capital asset was not tenable as per the courts decision subject to the intention of company to enter the sale transaction (Piketty 2015). Therefore, the surplus amount from the sale of land should be considered as assessable income under section 25(1) of ITAA36. IV. Statham Anor v FC of T 89 ATC 4070 Fact of the case: In this case, a traditional farmer had acquired a farmland to raise his family according to the rural environment and to conduct farming. The farmer entered into partnership to raise the cattle on the farmland but the owner could not achieve the target. Apparently, the owner decided to divide the land and sell it off during the period 1980 to 1986. For this purpose, the owner marketed the subdivided land through local real-estate agents during the period and eventually sold off the land by incurring profit. Issue of the case: Whether the surplus amount generated from the sale of land should be assessable income under section 25(1) of ITAA36 or as capital income. Decision of the case: As argued by the court on assessability of the income earned on the sale of land by the farmer, it was observed that the sale transaction by farmer was not a business activity. Further, the intention of the taxpayer for sale of land was not to generate profits therefore, mere subdivision of land and its sale cannot be regarded as taxable income (Jones 2015). In the present case, the objective of the farmer did not involve continuous purchase and sale of land as a business activity. Hence, the court decided that the income received by the farmer from the sale of land should be regarded as capital income. V. Casimaty v FC of T 97 ATC 5135 Fact of the case: George Casimaty acquired a farmland property of around 988 acres from his father by making the payments in installments in 1955. The farmer acquired further 40 acres of land in the year 1956. In order to conduct business of farming and fences the farmer formed a homestead on the acquired land without an intention to sell the land. Further, the farmer carried on the dairy operation business until the year 1965 but due to bad health, he incurred substantial losses, huge debts and eventually sold the two- third parts of land. Issue of the case: Whether the income from the sale of land should be included in the assessable income of the taxpayer or in the capital income in ITAA36 Decision of the case: The taxpayer contented that the sale of land does not constitute a business activity hence should not be included in the taxable income under section 25(1) ITAA36 (Mares and Queralt 2015). However, the court observed that the intention of the farmer was not to incur profit from the sale of land as well as the farmer had not acquired any further land as a means of stock. The owner also did not conduct any business activity by further acquisition of the land. Therefore, based on the decided case of Hudson's Bay Co. Ltd.v.Stevens(1909) 5 Tax Case 424 it was concluded that the income earned by the farmer would not constitute assessable income. The surplus amount should be considered as a capital income for the purpose of taxation system in ITAA36. VI. Moana Sand Pty Ltd v FC of T 88 ATC 4897 Fact of the case: This case covered the business operation of sand extraction from the land acquired by the taxpayer, which was bought by the beachside in 1958. After the extraction of sand, the owner decided to sell the land to its related company as the land was not sufficient to further extraction. However, in the year 1979 the land was resumed for $500,000, which was paid in the beginning of 1980 with the payment of balance in later years. Eventually, the owner sold the land and contended that the income on such sale shall be capital income and not a revenue income. Issue of the case: Income on sale of land should be considered as capital income or revenue income Decision of the case: It was argued by the court that the sole objective of the company as to conduct the business of sand extraction and to generate profit. Additionally, the resumption of land was also a part of the business activity hence, the transaction on sale of land would constitute revenue income (Hardy and Kelsey 2015). Accordingly, it was concluded that the income earned by the taxpayer should be assessable income rather than the capital income. VII. Crow v FC of T 88 ATC 4620 Fact of the case: The taxpayer acquired the 300 acres of farmland from the borrowed fund costing $45,000 in 1962. The owner acquired another 556 acres of land on lease near Clifton Beach and subdivided the acquired land into fifty- one subparts. The owner sold off the subdivided parts in subsequent years at high rates amounted to $226,185 during 1968 to 1980, which was a continuous process to earn profit in the business activity. The company earned approximate profit of $388,288 from the sale of several parts of land. Issue of the case: If the profit on sale is considered to be assessable income or capital income. Decision of the case: It was clear from the given fact of the case that the intention and objective of the taxpayer was to incur profit from the continuous business activity on sale and purchase of land. Based on the case of California Copper Syndicate vs. Harris (1904) 5 TC 159 the federal court concluded that the income from sale of land constitutes assessable income and not capital income (Vijayabaskar and Menon 2015). VIII. McCurry Anor v FC of T 98 ATC 4487 Fact of the case: The case is about two brother who acquired a land from their own funds and bank loan where an old house was constructed already. The owners demolished the old one and built and three new units of townhouses with the intention to sell it off. Due to unfavorable market structure the owners could not sell the units therefore used two unites for family residence. Apparently, the owners could sell the houses in December 1988 by incurring profit of $75,811 attributed to each of the brothers. Issue of the case: Recognition of income as capital income or revenue income under section 25(1) of ITAA36 Decision of the case: It was observed that the transaction entered by the taxpayers is of business venture and a commercial deal. The purpose of acquisition and sale of land and construction of house units was earning profit through the business activity (Stadelmann and Billon 2015). Therefore, the federal court decided that the profit on sale of land should be business income rather than the capital income. Reference List: Auerbach, A.J. and Hassett, K., 2015. Capital taxation in the twenty-first century.The American Economic Review,105(5), pp.38-42. Buse, J.B., DeFronzo, R.A., Rosenstock, J., Kim, T., Burns, C., Skare, S., Baron, A. and Fineman, M., 2016. The primary glucose-lowering effect of metformin resides in the gut, not the circulation: results from short-term pharmacokinetic and 12-week dose-ranging studies.Diabetes Care,39(2), pp.198-205. Hardy, K. and Kelsey, T.W., 2015. Local income related to Marcellus shale activity in Pennsylvania.Community Development,46(4), pp.329-340. Hughes, J.C., Poole, M., Louw, S.J., Greener, H. and Emmett, C., 2015. Residence capacity: its nature and assessment.BJPsych Advances,21(5), pp.307-312. Jones, C.I., 2015. Pareto and Piketty: The macroeconomics of top income and wealth inequality.The Journal of Economic Perspectives,29(1), pp.29-46. Mares, I. and Queralt, D., 2015. The non-democratic origins of income taxation.Comparative Political Studies,48(14), pp.1974-2009. Piketty, T., 2015. About capital in the twenty-first century.The American Economic Review,105(5), pp.48-53. Sharkey, N., 2015. Coming to Australia: Cross border and Australian income tax complexities with a focus on dual residence and DTAs and those from China, Singapore and Hong Kong-Part 1.Brief,42(10), p.10. Stadelmann, D. and Billon, S., 2015. Capitalization of fiscal variables persists over time.Papers in Regional Science,94(2), pp.347-363. Vijayabaskar, M. and Menon, A., 2015. Peripheral Agriculture? Macro and Micro Dynamics of Land Sales and Land Use Changes in the Changing Rural Economy of Kancheepuram.communication lors du sminaire du CEIAS-à ¢Ã¢â€š ¬Ã‚ EHESS, Paris,6. 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.