Tuesday, May 26, 2020

How Can Students Do TDA Prompt Essay Writing With Scores?

How Can Students Do TDA Prompt Essay Writing With Scores?If you are looking for samples of students to write your paper for TDA Prompt Essay Writing with Scores then you have come to the right place. TDA is one of the few agencies that can help you. This is because they have experienced teachers who are experts in these topics.There are only a handful of other agencies that can help you like TDA does. These agencies do not only teach writing; they also offer the resources to you that you will need. They have got your files and they will give you help in making it easy for you to write the tests you are going to take. They also have resources that will help you as well as the students writing your test.However, before you begin to contact these agencies, you need to check with the teacher's association or group in your town, because these are very important to them. You have to ensure that your teacher is an active member and has been certified by the organization that you belong to.S o, if you have ever seen the TDA logo on the TDA website, you can be assured that you have been connected with an agency that can help you. The most important point is that you have a good relationship with your teacher.So, if your teacher is an active member of this organization, you can be sure that he/she will be able to guide you through the writing process and your score would come out as good as it can. There are no limits to the number of tests you can take, but there are limits to how much writing you can do. For example, you cannot just cram the whole test and write as much as you can.Good writing must be so that the test writer can easily understand the questions you will be asked. The first thing to look for when you have this sort of problem is to check with your school guidance counselor. Then, you can make arrangements to see your test reading.In the past, they used to send a letter to the school guidance counselor. This is now illegal. The only way is to make arrangem ents to see the test reading.

Monday, May 18, 2020

Personal Note On Success And Success - 845 Words

Everyone want to be successful, however everyone is different and has a different version of success. To be successful to me would mean, standing right with God, having no more worries and also seeing all my loved ones happy (God and family). Although throughout life there is pretty much a guarantee of obstacles to keep one from being successful. For example a job, having no money, negativity, getting off track, envying of others, no confidence or perseverance, this list could go on forever, however I have a few strategies to keep me successful and not stuck in devilish obstacles. One strategy to stay successful, is maintaining a proper balance in life, time management is key for my success. A second strategy is the having the right people surrounding me, there are some people that can drag me down and keep me from staying on track on my positive path to success. Another strategy is having perseverance and staying determined on my goals because my goals will lead me to my success. For reaching success I need to realistically time manage my to do list, which means taking the time to write everything out that needs to be done and think how long all those things will take me. Writing things down and giving me a time limit helps me successful with work and school ant those two are key pieces for me to reach my goal. Having my time balanced for my to-do list at work allows me to successfully finish my duties that my boss leaves me. For examples I am a beauty advisor and if IShow MoreRelatedIncreasing Student Success And Retention1557 Words   |  7 PagesGeneral topic: Increasing Student Success and Retention Title of article: Increasing Student Success and Retention: A Multidimensional Approach Fowler, P. R. Boylan H. R. (2010). Increasing Student Success and Retention: A Multidimensional Approach. Journal of Developmental Education, 34 (2), 2-10. Guiding questions and concepts Note your responses in this column Summary What was the article about in your words (evaluate abstract when initially reading for this information)? †¢ Nature of paper:Read MoreGraduate Study Challenges and Strategies and Strategies for Personal Success1009 Words   |  5 PagesChallenges and Strategies for Personal Success University of Phoenix Introduction to Graduate Studies in Health Science / Nursing HCS/504 03/3/2014 Instructor: Michelle Dorin By Gwendoria Buckles Graduate Study Challenges and Strategies for Personal Success Keeping your eyes on your personal goals and professional goals is key to staying focused and obtaining them in a timely fashion. Knowing your personal goals and balancing your personal life is a challenge, butRead MoreSummary : Columbus Regional Health1439 Words   |  6 Pagesnumerous patients were unable to afford the ordered medicines. The psychiatrist prescribed one particular patient Abilify. Even with health insurance coverage, the person would have to pay $800 for a 30-day supply (N. Gagnon, personal communication, March 23, 2015). Gagnon (personal communication, March 23, 2015) investigated and compiled available resources to decrease the cost of patients’ medications. The Unit Practice Council (UPC) members approved the change. Since January 1, 2015, the nurses areRead MoreGender Differences Between Work And Life1026 Words   |  5 PagesIn Manage your work, manage your life, Groysberg and Abrahams use research and survey data to show gender differences on how success is viewed. There were some similarities and obvious gender differences in answers. On another note the article by Stewart Friedman, Work + home + community + self, the main focus is on three key principles to focus on to be better at integration between work and life. Each article’s content can be a guide in career planning and to help with one’s professional developmentRead MoreSocial Cognitive Theory1628 Words   |  7 Pagescan be models include academics, aggression, and interpersonal behaviors. Self-efficacy is the belief that students can perform successfully and has many factors, including success and failures of themselves, others, and the whole, as well as physiological states and messages (Omrod, 2016, p.131-132). Self-regulation is personal agency with control in life. Elements include â€Å"setting standards and goals, self-observation, self-evaluation, self-reaction, and self-reflection† (Omrod, 2016, p.134-135)Read MoreThe Position Of Ceo Of An Established Organization959 Words   |  4 Pagesguarantee to the best work positions, but that is not always the case. Reaching the heights of success is a culmination of efforts, continuous search for excellence through learning, discipline, and persistence. While academic excellence is an important component of success, particularly regarding acquiring relevant knowledge and skill, it is also important to realize that education alone does not guarantee success. Moving from being an information management officer to become the CEO of a top systems managementRead MoreOnline Classes : A Successful Learning Environment1123 Words   |  5 Pages banking, vacation planning, tax returns, even entire schools are online. Many may have seen the television commercials for The University of Phoenix, and other rising colleges, talking about success rate and overall student happiness with online courses. With that being said, many may question the success of online classes by questioning the â€Å"lack of discipline and motivation†, or one might think it is a piece of cake. However despite the doubt and degrading, popularity of online classes is growingRead MoreCollege Is A Unique Experience Essay1386 Words   |  6 Pageseffective notes, studying, utilizing campus resources and having hope.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The first step is to learn to manage your time. A good place to start is to keep track of how you use your time. Pick up several weekly schedules and do some planning. You’ll discover, among other things, that if you get seven hours of sleep a night, you have 119 hours per week to do everything you need to do. That, of course, includes going to class, eating, athletic events, social activities, personal hygiene, studyingRead MoreStrategies for Math and Note Taking649 Words   |  3 PagesBianca Fields Miss Dibble SDS101 9 November 2015 Strategies for Math and Note Taking I believe Math is learned by doing the problems and doing the homework. The problems help you learn the formulas you need to know, to help with problem solving. I have learned from my own personal experience that you must keep up with the Instructor: attend class, read the text and do homework every day. Falling a day behind puts you at a disadvantage. Falling a week behind puts you in deep trouble. I haveRead MoreWhy Strategies For Learning Success1486 Words   |  6 PagesIntroduction As the author of this paper I, Ashiane Odoms, I would like to present my opinion on why Strategies for Learning Success (SLS) introduction to college is important in postsecondary education. SLS will teach you to become more familiar with the concept of college and how to adapt to the adult setting. SLS shows you academic strategies such as making use of your time, taking notes, set attainable goals, and etc. SLS also help you learn about yourself by helping you discover your learning styles

Saturday, May 16, 2020

Being a Human in the Brave New World by Aldous Huxley

In Brave New World by Aldous Huxley, humans are created by the World State. Also they are conditioned human souls to have a synthetic, dream-like life. In the World State, people are happy. Almost everything is thought of for the World State citizens, and people perform their duties with no complaint since they are designed to fit their job and their social status. From birth or hatching, till they become active in society, all citizens goes through psychological and chemical processing, where many follow the beliefs provided by the World State controllers. Even though the World State citizens are driven to obey their instinctual feelings, which are enforced by the state controllers, people are still cannot escape by their natural human instincts since science is not enough to control the complete society. In this society children are thought to believe and feel whatever the government wants them to believe. In Chapter two begins in Neo-Pavlovian Conditioning Room where the Director of Hatching Centre explains to the student about process of children conditioned stimulus. Infants instinctually condition to dislike books, and flowers by getting electric shock after they seen them. The Director of Hatching Center is clearly indicating that feelings are controlled by the conditioning center by using â€Å"sleep-teaching† and â€Å"hypnopà ¦dia† technique (Huxley 25). Another method of controlling human emotions is to give them drug called â€Å"Soma†(55). Soma keeps everybody in line for theShow MoreRelatedA Brave New World by Aldous Huxley1684 Words   |  7 PagesA perfect society is always an ideal dream of the human mind. Peace, love, and education are intertwining parts of a perfect society or, a utopia. This idea is not always the case in an imperfect world and is usually only a hopeful dream. These types of worlds can greatly be described in detail through the world of science fiction. Aldous Huxley was an English writer who lived during a time when war and chaos were engulfing the world. His works reflect his view and thoughts on a dystopia, whichRead MoreAldous Huxley s Brave New World1334 Words   |  6 Pageso read Aldous Huxley’s Brave New World is to understand the fear for the future during the 1930’s. Widely considered ahead of its time, Brave New World is one of the most influential novels regarding the destructive outcome of genetic and public manipulation through regime control. The story contrasts two worlds: the traditional world where the â€Å"savages† reside and the new World State: a negative utopia where unrestrained sexual freedom, reproductive technology, and mind numbing drugs run rampantRead MoreAldous Huxley : Accomplished Literary Figure1432 Words   |  6 PagesAldous Huxley:Accomp lished Literary Figure â€Å"If one s different, one’s bound to be lonely†-Huxley How the public collectively interacts has been a worldwide subject striking the interest of many. Born in Surrey England, Aldous Huxley was a prominent philosopher who prophesied of a future society and wrote many of the classic novels. He tried his hand in poems, plays,travel works,novels and essays. Aldous Huxley’s best known novel, Brave New World meticulously emphasizes on social topics(Aldous HuxleyRead More The Application of Utopia in Brave New World Essay1190 Words   |  5 PagesApplication of Utopia in Brave New World      Ã‚   Aldous Huxleys Brave New World illustrates the loss of morality when established standards are replaced by amoral criteria.   In his novel, Huxley criticizes the practical applications of Utopia in actual society. Huxleys depiction of love, science, and religion support the ineffectiveness of implementing Utopia in everyday life.      Ã‚  Ã‚  Ã‚  Ã‚   In Brave New World, Huxley shows contempt for the human emotion of love.   TheRead MoreBrave New World Essay1091 Words   |  5 PagesA smart, scholarly and skillful author named Aldous Huxley once said â€Å"Technological progress has merely provided us with more efficient means for going backwards†. The advancement, improvement and the wrong use of technology has affected the world in a really negative way. When technology first started to improve and become more advanced was during the WW1 and WW2, which caused the most destructive wars in human history. For example the wrong use of technology led the Americans to produce one ofRead MoreAnalysis Of Aldous Huxley s Brave New World1420 Words   |  6 PagesMarch 27, 2015 Dystopia Humans have always craved and strived for perfection in all aspects of life. Perfection is defined as â€Å"the highest degree of proficiency, skill or excellence as in some art† according to the Collins English Dictionary(perfection). Many people believe that an excessive effort to become perfect can be counteractive and lead to dysfunctionality. In Aldous Huxley’s Brave New World, characters live in a dystopian society that sprouted from the human yearning for perfection. AlthoughRead MoreBrave New World- Literary Analysis Essay924 Words   |  4 PagesA look into Brave New World Many times there is an underlying topic to a novel and what it truly means. For Brave New World, there are many underlying ideas as to the makeup of Aldous Huxley’s novel. For example, themes like science, sex, power, freedom and confinement, drugs and alcohol, society and class, and dissatisfaction as different themes that Huxley produces in the novel. Also there could be many symbols in the novel including, bottles and Ford. Not only are these themes and symbols throughoutRead MoreA Brave New World by Aldous Huxley664 Words   |  3 Pagestime, 83 years ago. How humans are getting cloned for having diseases, how women were having sex with so many men without them being known as tramps, how people walk the earth with no regrets but now people live and regret. In 1931, people was getting cloned for having diseases, but as time changed its illegal now diseases can be cured. But for the fact being in the future and in the past time has changed and many differences were made. In his Dystopian Society Huxley portrays masses of nichesRead MoreTotalitarianism in Brave New World by Aldous Huxley and Nineteen Eighty-four by George Orwell1270 Words   |  5 Pagesis type of government in which a single person rules. Aldous Huxley and George Orwell are famous authors who opposed totalitarianism, and through their philosophical ideals, attempted to inform people of the dangers faced by society under this restricting system, where people are inhibited from holding any sort of authority. George Orwell, in 1984, discusses concerns relating to big government and big brother and Aldous Huxley, in Brave New World, discusses predatory markets impinging on our personalRead MoreThe Conscious Is At Target1299 Words   |  6 PagesThe Conscious is at Target Brave New World, an eye opening novel for our times. The importance of human conscious is essential to keep our freedom. As â€Å"Brave New World† Aldous Huxley novel a great work which brought every reader to ask to oneself if it will be possible to have that world in our proximity. The novel is so real that you can almost agree that in this writing Huxley had a prediction. His novel in my point of view can differ from many other critiques and I believe it goes hand in hand

Wednesday, May 6, 2020

Kill A Mockingbird By Harper Lee - 1567 Words

Racism has been a hot subject for many years. In Harper Lee’s To Kill a Mockingbird, it is the central theme of the novel. When Atticus Finch is asked by Judge Taylor, to defend Tom Robinson, a black man, Atticus accepts and defends Tom to the full extent of the law. Atticus even makes the plaintiff, Mayella Ewell, question how the incident involving herself and Tom Robinson, actually happened. Nevertheless, when Atticus made the case proving that Tom Robinson did not commit the crime he was accused of, a jury of white men all ruled that he was guilty. Furthermore, what does this say about the jury, the defendant, the plaintiff, and the lawyers involved in the trial? Did the jury decide guilty because of the information provided by the lawyers or was it because of the color of Tom Robinson’s skin? When Mayella Ewell is questioned by Atticus Finch during the trial, her story changes several times during the questioning. When Atticus questions Mayella about the night Tom Robinson supposedly beat and raped her, she contradicts herself on multiple occasions. Atticus states when he is questioning her â€Å"You seem sure enough that he choked you. All this time you were fighting back, remember? You kicked and hollered as loud as you could.’ Do you remember him beating you about the face?† (Pg 185). Mayella ponders the statement and then admits that she really couldn’t remember being beaten around the face, but quickly changes to yes, yes Tom Robinson had hit her. Mayella changes herShow MoreRelatedKill A Mockingbird By Harper Lee1049 Words   |  5 PagesTo Kill a Mockingbird: How a Story could be based on True Events in Everyday LifeDaisy GaskinsCoastal Pines Technical Collegeâ€Æ'Harper Lee was born in Monroeville, Alabama. Her father was a former newspaper editor and proprietor, who had served as a state senator and practiced as a lawyer in Monroeville. Also Finch was known as the maiden name of Lee’s mother. With that being said Harper Lee became a writer like her father, but she became a American writer, famous for her race relations novel â€Å"ToRead MoreTo Kill a Mockingbird by Harper Lee1000 Words   |  4 Pagesworld-wide recognition to the many faces of prejudice is an accomplishment of its own. Author Harper Lee has had the honor to accomplish just that through her novel, To Kill a Mockingbird, a moving and inspirational story about a young girl learning the difference between the good and the bad of the world. In the small town of Monroeville, Alabama, Nelle Harper Lee was born on April 28, 1926. Growing up, Harper Lee had three siblings: two sisters and an older brother. She and her siblings grew up modestlyRead MoreKill A Mockingbird By Harper Lee1290 Words   |  6 PagesHarper Lee published To Kill a Mockingbird during a rough period in American history, also known as the Civil Rights Movement. This plot dives into the social issues faced by African-Americans in the south, like T om Robinson. Lee felt that the unfair treatment towards blacks were persistent, not coming to an end any time in the foreseeable future. This dark movement drove her to publish this novel hopeful that it would encourage the society to realize that the harsh racism must stop. Lee effectivelyRead MoreKill A Mockingbird By Harper Lee873 Words   |  4 PagesIn the book, To Kill a Mockingbird, Harper Lee illustrates that â€Å"it’s a sin to kill a mockingbird† throughout the novel by writing innocent characters that have been harmed by evil. Tom Robinson’s persecution is a symbol for the death of a mockingbird. The hunters shooting the bird would in this case be the Maycomb County folk. Lee sets the time in the story in the early 1950s, when the Great Depression was going on and there was poverty everywhere. The mindset of people back then was that blackRead MoreKill A Mockingbird By Harper Lee963 Words   |  4 Pagesgrowing up, when older characters give advice to children or siblings.Growing up is used frequently in the novel To Kill a Mockingbird by Harper Lee. Harper Lee uses the theme growing up in To Kill a Mockingbird to change characters opinion, develop characters through their world, and utilizes prejudice to reveal growing up. One major cause growing up is used in To Kill a Mockingbird is to represent a change of opinion. One part growing up was shown in is through the trial in part two of the novelRead MoreKill A Mockingbird By Harper Lee1052 Words   |  5 PagesTo Kill a Mockingbird by Harper Lee takes place in Maycomb County, Alabama in the late 30s early 40s , after the great depression when poverty and unemployment were widespread throughout the United States. Why is the preconception of racism, discrimination, and antagonism so highly related to some of the characters in this book? People often have a preconceived idea or are biased about one’s decision to live, dress, or talk. Throughout To Kill a Mockingbird, Harper Lee examines the preconceptionRead MoreHarper Lee and to Kill a Mockingbird931 Words   |  4 PagesHarper Lee and her Works Harper Lee knew first hand about the life in the south in the 1930s. She was born in Monroeville, Alabama in 1926 (Castleman 2). Harper Lee was described by one of her friends as Queen of the Tomboys (Castleman 3). Scout Finch, the main character of Lees Novel, To Kill a Mockinbird, was also a tomboy. Many aspects of To Kill a Mockingbird are autobiographical (Castleman 3). Harper Lees parents were Amasa Coleman Lee and Frances Finch Lee. She was the youngestRead MoreKill A Mockingbird By Harper Lee1695 Words   |  7 PagesIn To Kill a Mockingbird Harper Lee presents as a ‘tired old town’ where the inhabitants have ‘nowhere to go’ it is set in the 1930s when prejudices and racism were at a peak. Lee uses Maycomb town to highlight prejudices, racism, poverty and social inequality. In chapter 2 Lee presents the town of Maycomb to be poverty stricken, emphasised through the characterisation of Walter Cunningham. When it is discovered he has no lunch on the first day of school, Scout tries to explain the situation to MissRead MoreKill A Mockingbird By Harper Lee1876 Words   |  8 PagesThough Harper Lee only published two novels, her accomplishments are abundant. Throughout her career Lee claimed: the Presidential Medal of Freedom, Pulitzer Prize for Fiction, Goodreads Choice Awards Best Fiction, and Quill Award for Audio Book. Lee was also inducted into the American Academy of Arts and Letters. This honor society is a huge accomplishment and is considered the highest recognition for artistic talent and accomplishment in the United States. Along with these accomplishments, herRead MoreKill A Mockingbird, By Harper Lee1197 Words   |  5 Pagessuch as crops, houses, and land, and money was awfully limited. These conflicts construct Harper Lee’s novel, To Kill a Mocking Bird. In To Kill a Mocking Bird, Lee establishes the concurrence of good and evil, meaning whether people are naturally good or naturally evil. Lee uses symbolism, characterization, and plot to portray the instinctive of good and evil. To Kill a Mocking Bird, a novel by Harper Lee takes place during the 1930s in the Southern United States. The protagonist, Scout Finch,

The New England Women s Gender Roles - 950 Words

1.Historian Nancy Scott focuses on the New England women’s gender roles. A two-fold role, Domesticity and Feminism. A paradox in â€Å"progress† of women’s history in the United States of 1830’s. â€Å"New England women in 1835 endured subordination to men in marriage and society, profound disadvantage in education and in the economy, denial of access to official power in the churches that they populated, and virtual impotence in politics. A married woman had no legal existence apart from her husband’s†. Women had no voting and inheritance rights. Widows and single women with property had to submit to taxation without being represented. In economy they had second-class position. Those who worked earned one-fourth to one-half to men for†¦show more content†¦It also contained within itself the preconditions for organized feminism, by allotting a â€Å"separate† sphere for women and engendering sisterhood within that spher e. It assigned women a â€Å"vocation†, comparable to men’s vocation’s, but also implying in woman’s case, a unique sexual solidarity†. 2.The ideology of southern women’s domesticity developed both out of social and economic changes of late eighteenth century and the first twenty-five years of the nineteenth centuries. White middle-class Americans lives got complex with economic diversity. Men took jobs into factories and businesses, away from homes into new developing cities of the North. This robbed southern women of work like weaving, spinning, make candle, wax and soap etc. From producer they became consumer. They were to create an uplifting home environment for their husband’s return. â€Å"A Cardinal tenet of the ideology of domesticity and what made it attractive to so many white middle-class women held that women were morally superior to men. The ideology of domesticity articulated in the south confirmed for white southerners their regional superiority and the virtues of their racial beliefs and Institutions. This ideology also helped them to articulate the characteristics of the ideal woman†. (Source-2) Southern writer’s repeatedly told women how to behave to guarantee a happy marriage. Women were expected to be not only good wives but also responsible for turning their husbands

College Persuasive Essay Example For Students

College Persuasive Essay College! Why is it such a big deal to go right in to collage! I understand, however I just dont know what I want to do yet. I know I want to do something that has to do with criminal justice. As in the FBI. I just think that would be so cool. It would make me happy and Ill get paid O.K. My plans were to graduate, then stay with my mom for a year and just work 2 jobs, maybe take a class at U.A.A. So, I can keep with the whole study thing. Oh, and I would go into the Air Guard also. They really help with collage. Then a friend and me would get an apartment and split the rent. I would then go to U.A.A for 2 years and after that I would transfer to the University of my Choice. I got all of these ideas from my sister. I look up to my sister a lot. I learn from her experiences. She never took her SATs and she did really badly in high school. But, when she went to U.A.A she got really good grades then she transferred over to N.Y.U. Its the 3rd hardest college to get into for her field! So, you know if she can do it so can I. My father on the other hand! He thinks I should go to Grays Harbor Community College. And if I do, then I can live with him and he will pay for my BOOKS! If you dont know, Grays Harbor is a really bad college, it is worse then U.A.A. Even if I wanted to go, my mom wouldnt let me! I mean come on; he will help me pay for my BOOKS thats a real help. I remember one day I was in the truck with my dad and we were talking about colleges and he said you cant go to a good college like your sister, you just cant. Youre not like her. And, Im sure as hell Im not going to pay that much! I told him I dont expect him to pay for anything. My sister went through college without her dads help, so I can do it to. Every time I try and talk to him about the university that Im interested in or when I tell him I want to be in the law or psychology field, he just changes the subject! He makes me so mad. Also, whenever I bring up any thing to do with collage he gives me this huge big guilt trip! Mom on the other hand, she gives me space to think of what I want. She is happy if Im happy. I know I will go to college no mater what. I know I might have to pay for college my self and thats fine by me! I dont need my dads help. My mom on the other hand, helped Eva as much as she could. Evas  school cost $34,000 a year and thats what my mom makes in a yea r. So you do the math. I learned from my sister! Loans, grants, scholarships, apply for ALL of them! Even the little scholarships. They ALL add up. My counselor makes me feel like I have to go strait into my university right after I graduate. She really wants me to take my SATs. I guess I will, but if I do, then Im going to take them as many times as I can. I want to be able to choose the best score and if there good enough then I will send them to colleges. My mom says I dont have to take them and that makes me feel a little better. Im just really worried that Im not going to do well. I like my SAT class. I really do. The part that I like the most is the tests that tell me what I would be good at. It reassures me. But thats all I really like about it. Other than that I feel like Im being rushed. Like I need to be in a big hurry. .u8b7614f86e7b82a7e6727d1bd0bcbe2c , .u8b7614f86e7b82a7e6727d1bd0bcbe2c .postImageUrl , .u8b7614f86e7b82a7e6727d1bd0bcbe2c .centered-text-area { min-height: 80px; position: relative; } .u8b7614f86e7b82a7e6727d1bd0bcbe2c , .u8b7614f86e7b82a7e6727d1bd0bcbe2c:hover , .u8b7614f86e7b82a7e6727d1bd0bcbe2c:visited , .u8b7614f86e7b82a7e6727d1bd0bcbe2c:active { border:0!important; } .u8b7614f86e7b82a7e6727d1bd0bcbe2c .clearfix:after { content: ""; display: table; clear: both; } .u8b7614f86e7b82a7e6727d1bd0bcbe2c { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u8b7614f86e7b82a7e6727d1bd0bcbe2c:active , .u8b7614f86e7b82a7e6727d1bd0bcbe2c:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u8b7614f86e7b82a7e6727d1bd0bcbe2c .centered-text-area { width: 100%; position: relative ; } .u8b7614f86e7b82a7e6727d1bd0bcbe2c .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u8b7614f86e7b82a7e6727d1bd0bcbe2c .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u8b7614f86e7b82a7e6727d1bd0bcbe2c .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u8b7614f86e7b82a7e6727d1bd0bcbe2c:hover .ctaButton { background-color: #34495E!important; } .u8b7614f86e7b82a7e6727d1bd0bcbe2c .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u8b7614f86e7b82a7e6727d1bd0bcbe2c .u8b7614f86e7b82a7e6727d1bd0bcbe2c-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u8b7614f86e7b82a7e6727d1bd0bcbe2c:after { content: ""; display: block; clear: both; } READ: Bread Givers EssayIm really in no rush to graduate. I know that sounds really weird but hay its a free education. I have been here since I was in 7th grade. I feel really comfortable here! For a long time all I could think about was getting out of high school. Now all I think about are the things Im going to miss. In college theres not going to be a lounge were all of you friend are going to be siting and conversing. A place where you can find out all the latest news. There isnt going to be any thing like that. What I really hope is that there is going to be a good teacher that I can talk to. That is one thing I really like about Steller. If you have a problem, the teacher and your counselor are going to listen. They really care. Im afraid that at my university there just not going to have time for me.

Tuesday, May 5, 2020

CCH Australia Limited

Question: Discuss about the CCH Australia Limited. Answer: Introduction: Residential status for income tax purpose implies the country of which the taxpayer would be deemed to be resident for computing the taxable income of a particular financial year. The residential status for tax purposes is a crucial aspect because the determination of the taxable income depends upon the residential status of the taxpayer (Income Tax management, 2016). In other words, it could be said that the incidence of tax is determined according to the residential status of the taxpayer. The government of Australia prescribes the rules and regulations to determine the residential status of the taxpayers (Prince, 2013). The important thing about the residential status that one should keep in mind is that it is determined for each financial year separately. Thus, a person who is resident of Australia for one financial year may not be so for another financial year. Further, it is also to be noted that the residential status as per taxation rules is not linked with the citizenship, w hich means that a person, who is not a citizen of Australia may be resident of Australia for tax purposes (Prince, 2013). The Income Tax Assessment Act (ITAA) 1936 of Australia contains the crucial provisions and rules that guide in determining the residential status of a taxpayer. In Australia, the taxation ruling 98/17 describes the procedure to determine the tax residency status of individuals coming to Australia Taxation (Ruling TR 98/17, 2016). Further, section 6 of ITAA 1936 provides the conceptual foundation to the taxation authorities so as to enable them to formulate rules and regulations in regard to determine the residential status (Commonwealth Consolidated Acts, 2016). In addition to this, the judicial pronouncements made by the courts are also referred to resolve the critical issues coming across in determining the residential status. As per the Australian taxation regime, an individual is tested for residential purpose basically on two parameters such as domicile and period of stay. These are formally known as domicile test and 183 days test, additionally, there is another test of residency known as superannuation test (Ruling TR 98/17, 2016). As per domicile test, the people ordinarily residing in Australia are automatically declared as resident for tax purpose. Thus, the people ordinarily residing in Australia do not need to satisfy any other condition to be declared as resident. The 183 days test is based on the period of stay of the individuals entering Australia from other countries. Thus, as per this test, if the individuals coming from other country stay in Australia for a period of 183 days or more, he/she may be regarded as resident of Australia. The third test of residency that is the superannuation test prescribes explicitly that the Australian government employees, who have been posted outside Austral ia, will automatically be deemed as resident (Ruling TR 98/17, 2016). However, in regard to the above discussed tests of residency, it is essential to bear in mind that none of these tests is decisive in itself. This implies that the residential status of an individual can not be determined based on any one of the tests of residency, rather, all the tests to be considered along with the other conditions such as behavior of the individual. The behavior of individual during the stay in Australia is of immense importance in determining the residential status (Ruling TR 98/17, 2016). There are some crucial facts and circumstances that are to be considered in evaluating the behavior of an individual to adjudge whether that individual is a resident or not. Those facts and circumstances include but are not limited to intention and purpose of stay, family, business and employment. Moreover, the maintenance and location of the assets of the concerned individual are also to be given consideration in deciding the residential status. Further, the authorities can a lso give regard to the social and living arrangements of the concerned individual for such purposes (Ruling TR 98/17, 2016). Referring to the context developed above and the other applicable provisions of the ITAA 1936, the residential status of Juliette for the financial year 2014-15 and 2015-16 has been determined as under: Residential Status of Juliette for the Income Year 2014-15 Juliette, ordinarily residing in the UK, has been approached by an Australian management company for performing a role of choreographer in a dance show. For this purpose, Juliette has entered into a contract of two years with the Australian management company. As Juliette is not ordinarily residing in Australia, thus, the domicile test of residency is not applicable to her. Further, the superannuation test of residency also does not apply in case of Juliette as she is not an employee of the Australian government. In this situation, the residential status of Juliette is to be determined by applying the 183 days test. For this purpose, month wise computation of the days of stay of Juliette for the financial year 2014-15 is given as under: Financial Year: 2014-15 Month Feb Mar April May June Total Days 28 0 0 31 30 89 The total period of stay of Juliette for the financial year 2014-15 comes to 89 days, which is lower than the statutory requirement of 183 days. However, from the rigorous reading of the rules and provisions in regard to residential status, it has been observed that an individual coming to Australia may be regarded as resident even if the period of stay is less than 183 days in a particular financial year (Exfin, 2016). For this purpose, it is crucial to consider the behavior and the intention of the person to migrate to Australia to live permanently. However, in income year 2014-15, there has not been observed any of the circumstances that indicate the intention of Juliette to migrate to Australia to live permanently. Therefore, considering the fact that the period of stay of Juliette is less than 183 days and that no intention to live permanently exists, it has been articulated that Juliette is not resident of Australia for income tax purposes for the financial year 2014-15. Residential Status of Juliette for the Income Year 2015-16 The computation of the number of days for the Income year 2015-16 in respect of Juliette is shown below: Income Year: 2015-16 Month July August Sep Oct April May June Total Days 31 31 30 16 16 31 30 185 It can be observed that Juliette stayed for a period of 185 days in Australia in the income year 2015-16, which is greater than the statutory limit of 183 days. Further, she came back in Australia in April with the intention to live permanently with her husband. Therefore, considering these facts, Juliette should be deemed as resident of Australia for the income year 2015-16 (PWC, 2016). Rental Property Statement Amount ($) A. Rental Income 13,900.00 B. Less: Rental Deductions Agent Commission 695.00 Replacing the damaged fibro roof with longer lasting colorbond Nil General repairs and maintenance 6,000.00 Repainting the front fence which consists of painted wooden pickets 2,500.00 Fixing the broken front door which was damaged by vandals 1,000.00 Total 10,195.00 C. Less: Deduction for Decline in the Value of Assets Stove ($900/12) 75.00 Hot water service ($2000/12) 166.67 Carpets (3500/10) 350.00 Furniture and fittings (5000/13.33)+(1200/13.33*.5) 420.23 Total 1,011.90 D. Capital works deduction Replacing the damaged fibro roof with longer lasting colorbond ($15000*2.5%*0.50) 187.50 Net Rental Income or Loss (A-B-C-D) 2,505.60 The rental property statement shown in the requirement Q2 (a) above depicts that the net rental income of the tax payer is $2,505.60, which implies that the taxpayer would have to pay the taxes on this income (Australian Taxation Office, 2016). Rental property statement is basically divided into three parts such as rental income, rental expenses, and deduction for the decline in the value of assets and capital works deductions. Rental income is the amount of rent received by the owner from the tenants in compensation of the use of such property. Further, the rental income also includes the other indirect incomes that accrue to the owner in connection with letting out the property such as advertisement income. In the present case, the rental income only comprises the rent received by the owner from the tenants, which amounts to $13,900.00 for the entire financial year 2015-16. The next part of the rental property statement is the rental expense. The rental expenses are further sub-divided into three parts such as expenses allowable in the same year, expenses allowable in the form of deduction for decline in the value of assets over the number of years, and the expenses not allowable at all. The expenses that are allowable in the year of incurrence includes the expenses of revenue natures related directly to the property, for example, repair and maintenance, advertisement, agents commission, cleaning, insurance, and property taxes (Australian Taxation Office, 2016). In order to claim these expenses, it is to be ensured that these expenses are borne by the owner and related directly to the letting business. Further, in respect of repair and maintenance expense, it should be ensured that these are not of capital nature. In case the repairs are of capital nature, these are to be capitalized and allowed over the number of years in the form of capital works deductions (Australian Taxation Office, 2016). In the present case, expense on general repairs, repainting the front fence, and fixing the broken door have been claimed immediately. However, the expense on replacing the damaged fibro roof has been considered to be of capital nature because this expense is expected to benefit for many years. As per the rental property guidelines issued by the Australian Taxation Office, the expenses incurred on building constructions and major repairs to the buildings are allowed as deduction for capital works at the rate of 2.5% or 4%. The rate of 4% is applied to the specified rental properties such industrial units and commercial complexes, while, for others the deduction can be claimed at the rate of 2.5% (Australian Taxation Office, 2016). Thus, an amount of $15,000 incurred on replacing the damaged fibro roof has been capitalized and claimed as capital works deductions at the rate of 2.5% considering that the property does not fall under the specified categories eligible for higher deduction of 4%. Further, this deduction is allowable proportionately if the constructed or repaired property was used not for full year. In the current case, the replacement of roof was made in December 2015, thus, only 50% of the deduction has been claimed. Further, apart from the cost of acquisition, there some other expenses, which are also not allowed to be deducted from the rental income. These expenses include expenses not actually incurred by the owner of the property, for example, tenants may bear the expenses of water and electricity use. In addition to this, the expenses of personal nature, which have no nexus with the rental income, are also not allowed as deduction. The expenses incurred by the owner before buying the property such as inspection of the property and travelling costs are also not allowed (Australian Taxation Office, 2016). Therefore, while computing the rental income changeable to tax, it should be kept in mind by the taxpayer that the above discussed expenses are not deducted. Another category of rental expenses is the deduction in the form of decline in the value of depreciable assets (Australian Taxation Office, 2016). These are the expenses such as purchase of furniture and fittings, carpets, water service machine, and other assets that are used by the tenants along with the use of building. The deduction for decline in the value of assets is allowed either on prime cost or diminishing value method (Australian Taxation Office, 2016). In the present case, the owner has applied prime cost method in computing the decline in the value of assets. The total value claimed as decline in the value of assets amounts to $1011.90, which comprises of $75 on stove, $166.67 on hot water service, $350 on carpets, and $420.23 on furniture and fittings. In this regard, it is important to note that the deduction is allowed in proportion to the days that asset is held by the owner in the subjected income year (Australian Taxation Office, 2016). Therefore, the deduction on the additions amounting to $1200 made to the furniture and fittings in the month of December 2015 have been allowed to the extent of 50 percent only. In determining the deduction for decline in the value of assets, it is crucial that the effective life of assets estimated correctly (CCH Australia Limited, 2011). The Australian Taxation Office has framed general guidelines to assist the taxpayers in determination of the effective life of the assets. As per these guidelines, in determination of the effective life of an asset, the considerations are to be given to the wear and tear of the asset. The expected quantum wear and tear of the asset will be a decisive factor in estimating the effective life. In this connection, it is assumed that the asset will be maintained properly and it will be kept in a good condition over the number of years (CCH Australia Limited, 2011). In regard to the rental income, certain other facts are also crucial to remember, for example, co-ownership of rental property. In case of co-ownership of rental property, the income and expense gets divided having regard to the legal interest of each co-owner (Compton, 2012). The guidelines framed by the Australian Taxation office in regard to apportionment of the income and expense in case of co-ownership overrides any private agreement between the co-owners. Thus, even if the co-owners agree on some other ratio to proportionate the income and expense, the apportionment will be made only on the basis of legal interest in the property (Compton, 2012). References Australian Taxation Office. (2016). Deduction for decline in value of depreciating assets. Retrieved August 12, 2016, from https://www.ato.gov.au/individuals/income-and deductions/in-detail/investments,-including-rental-properties/rental-property-expenses/?page=3#Deduction_for_decline_in_value_of_depreciating_assets. Australian Taxation Office. (2016). Expenses you can claim. Retrieved August 12, 2016, from https://www.ato.gov.au/General/Property/Residential-rental-properties/Expenses-you-can-claim/. Australian Taxation Office. (2016). Guide for rental property owners. Retrieved August 12, 2016, from https://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/Rental-properties-2016.pdf. Australian Taxation Office. (2016). Income tax: residency status of individuals entering Australia: Ruling TR 98/17. Retrieved August 11, 2016, from https://law.ato.gov.au/atolaw/view.htm?Docid=TXR/TR9817/NAT/ATO/00001 Australian Taxation Office. (2016). Rental Property Expense. Retrieved August 12, 2016, from https://www.ato.gov.au/individuals/income-and-deductions/in-detail/investments,-including-rental-properties/rental-property-expenses/?page=3. Australian Taxation Office. (2016). Worksheet. Retrieved August 12, 2016, from https://www.ato.gov.au/Forms/Rental-properties-2014-15/?page=11. CCH Australia Limited. (2011). Australian master tax guide 2011. CCH Australia Limited. Commonwealth Consolidated Acts. (2016). Income tax assessment act 1936 - sect 6. Retrieved August 11, 2016, from https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/s6.html. Compton, T. (2012). Rental property and taxation: an Australian investor's guide. John Wiley Sons. Exfin. (2016). Australian tax residency guidelines. Retrieved August 11, 2016, from https://www.exfin.com/australian-tax-residency. Income Tax management. (2016). Introduction and meaning of residential status under the income tax. Retrieved August 11, 2016, from https://incometaxmanagement.com/Pages/Tax-Ready-Reckoner/Residential-Status/Meaning-of-Residential-Status.html. Prince, J.B. (2013). Tax for Australians for dummies. John Wiley Sons. PWC. (2016). Taxation of International Assignees Country Australia. Retrieved August 11, 2016, from https://www.pwc.com/us/en/hr-international-assignment-services/assets/australia-folio.pdf.