Wednesday, August 26, 2020

DQ1 Case Lenovo Study Example | Topics and Well Written Essays - 250 words

DQ1 Lenovo - Case Study Example Lenovo separated its items in the commercial center by giving a more noteworthy incentive than the opposition. Other significant estimations of the organization incorporate client center, development, and dependability. Clients regularly depend on abstract components to decide if to confide in an organization (Philosophe). Putting cash in promoting can expand the client mindfulness and level of trust towards an organization. The organization ought to promote the ThinkPad item in a way in which the client realizes that Lenovo is presently answerable for the assembling of the item. This will give the clients certainty that different items created by Lenovo are of high caliber. The structure, usefulness, and highlights of the ThinkPad should remain the equivalent to keep up consistency in the customer’s minds. Lenovo should situate itself as a worldwide enterprise. The firm can no longer think locally just since the Chinese market is constrained in examination with the worldwide market. It is smarter to have a little piece of the overall industry of a major pie, than a major piece of the pie of a little pie. In 2011 there were 352.2 million PCs sold around the world (Plunkett Research,

Saturday, August 22, 2020

Toni MorrisonS Essay Recitatif Essays - Recitatif,

Toni Morrison'S Essay ?Recitatif? Imprint Sommers Feldman 11/27/99 Recitatif Toni Morrison's exposition, ?Recitatif? is around two young ladies, Twyla and Roberta, who experience childhood in a halfway house on the grounds that their moms couldn't appropriately think about them. The basic topic in ?Recitatif? manages bigotry. An intriguing turn is the secret of the young ladies' race. Leaving hints, however never expressing whether Twyla or Roberta was dark or white, Morrison clarifies that the young ladies originate from various ethnic foundations. At a certain point in the exposition Twyla remarks, ?that we looked like salt and pepper.? Because of the way that the story is told in the primary individual, it appears to be normal for the peruser to relate Twyla with himself/herself. ?Recitatif? ends up being a vital trial, ?toying? with the peruser's feelings and adequately taking note of cliché races and their attributes. Morrison never expresses the race of the young ladies for a reason: to make the peruser structure his/her own conclusion. The story starts with Twyla's mom dropping her off at the halfway house. There she met Roberta, who turned into her closest companion, holding since they were not genuine vagrants with ?delightful dead guardians in the sky.? Rather than being ?genuine? vagrants, they were simply surrendered kids whose mother's didn't need them. In spite of the fact that the young ladies had barely any companions, their lives didn't need experience. For instance, they appreciated keeping an eye on the young ladies who got a kick out of the chance to smoke and move, and unfortunately got a giggle out of hollering mean things at Maggie, the lady who couldn't protect herself since she was quiet. One of the last occasions the young ladies saw each other in the halfway house was the day of the cookout. Soon after the cookout Roberta's mom came to take her home, denoting the principal li ttle crack in their companionship. Whenever they saw each other was years after the fact in the eatery that Twyla worked. Roberta acts icily towards Roberta halfway on the grounds that she was high off of medications, on her approach to see a Jimi Hendrix show. Twyla was profoundly affronted that her previous closest companion would treat her so severely. After twelve years they meet again at a market. Roberta wedded a rich man and was presently called Mrs. Benson; she was wearing dimonds and talked a lot more pleasant to Twyla. At this point, Twyla has one kid and Roberta has four. Abnormally, Roberta acts incredibly neighborly, similar to she has met her tragically deceased closest companion. Twyla can't keep down her feelings and questions Roberta about their last experience at the eatery. Roberta disregards it, ?Oh, Twyla, you know how it was back then: black?white. You realize how everything was.? A well disposed farewell and the ladies head out in their own direction once more. The third time they meet is at the school where Roberta's children join in. Roberta and different moms were picketing in light of the fact that they didn't need their children to be isolated. This prompted a battle that would be not settled until Twyla and Roberta meet for a last time, cutting off any last possibility of companionship for the ladies. The issue lies inside the hearts of two unique ladies, two beloved companions, and two distinct races. ?Recitatif? provokes the peruser to not be critical toward of the either young ladies and acknowledge their shading. Morrison offers hints to urge the peruser to make suspicions about the young ladies' race. From the earliest starting point the creator attests that one young lady is dark and one is white, yet not which will be which. There are numerous occurrences that Morrison utilizes things that are characteristically ?dark? or on the other hand ?white,? nearly beseeching one to deduce the race of every young lady. Despite the fact that there is no response to the secret, what one chooses for himself/herself says something regarding his/her own ethnic foundation. Morrison flourishes off the generalizations individuals have set for blacks and whites. For instance, Twyla's mom revealed to her that ?those? individuals smelled amusing in light of the fact that they didn't wash their hair. This may propose that Roberta was dark on the grounds that many dark individuals don't wash their hair regularly. Then again she could have been discussing the vagrants not washing appropriately which could make them smell ?entertaining.? Everything is by all accounts a hazy area. The evening of the outing when her mom dropped by, Twyla was humiliated on the grounds that

Tuesday, August 11, 2020

Is Venting Your Anger a Good Idea

Is Venting Your Anger a Good Idea BPD Living With BPD Print Is Venting Your Anger a Good Idea? By Kristalyn Salters-Pedneault, PhD Kristalyn Salters-Pedneault, PhD, is a clinical psychologist and associate professor of psychology at Eastern Connecticut State University. Learn about our editorial policy Kristalyn Salters-Pedneault, PhD Updated on July 19, 2019 Cultura RM Exclusive/Matelly/Getty Images More in BPD Living With BPD Diagnosis Treatment Related Conditions Many people with borderline personality disorder (BPD) struggle to learn how to vent anger in a way that is healthy and not destructive. If you have struggled with bouts of anger in the past, you may have been encouraged to let it all out. But new research shows that venting may not be as healthy as once thought.   Is Venting Healthy If You Have BPD? Many people with BPD experience intense anger which is sometimes called borderline rage. When this happens to you, you may be struck by such intense emotions you have to lash out, either through yelling, self-harm or other dangerous behaviors. This extreme anger comes in response to perceived interpersonal slights, such as feeling like you failed at something or feeling rejected by a loved one.   If you experience this kind of anger, you may have a hard time controlling it. Past therapists may have advised you to manage your anger by venting or letting off steam. Sometimes this takes the form of relatively benign behaviors like punching a pillow or yelling in the shower. However, sometimes venting can escalate to the point where it causes physical harm to others, yourself or damage to property. The idea that letting off steam can help you manage your anger is not a new one; for many decades mental health professionals thought that this type of venting was essential to anger management. The release of intense emotions was described by healthcare providers as  catharsis. Does Venting Help Manage Anger? Becoming physically aggressive in harmful ways is a bad strategy, one that could lead to serious consequences for yourself and other people. In some cases, it could also cause lasting legal issues for you. But what about the more harmless form of venting, like punching a pillow? Research suggests that letting off steam, even in its most harmless forms, is not an effective way to control your anger. In fact, these supposedly harmless forms of venting have been shown to increase aggressive behavior later on. It actually trains your body to use violence as a way to manage your BPD symptoms. So, while you may temporarily feel better, the act of venting can lead you to have more difficulty with your anger down the road. In the past, therapists have advised people to do things like punch a pillow, but we now know that this isnt always the best advice; its an unsustainable solution with potentially negative consequences. What to Do Instead Rather than venting, talk to your therapist about methods to better cope with your symptoms. There are some techniques that will allow you to manage your anger: Take a break: Give yourself some time away from what angers you. Whether its an ex-partner or a former friend, stepping outside or leaving a party early to avoid them can help prevent the rage from starting in the first place.Exercise:  Take a walk or hit the gym. That will allow you to get out your energy without engaging in any harmful behaviors.Write it down: Jot down how youre feeling in a journal or on your personal blog. By letting out your thoughts and reflecting on your feelings, you can get a better handle on your emotions. If youre looking for more ways to control your emotions and outbursts, try tips for healthy ways to manage your anger. The 7 Best Online Anger Management Classes

Saturday, May 23, 2020

Children With Learning And Developmental Disorders

Ignacio Estrada once said, â€Å"If a child can’t learn the way we teach, may we should teach the way we learn† (Waters 2015). It is crucial for teachers to shape their methods based on how their students learn best. In society today, we make rash assumptions that shape how a student is able to learn for the rest of their lives. For example, we diagnose children with learning and developmental disorders so early that they struggle to overcome their natural tendencies. Instead of continuing to make these rash assumptions, society should be examining new ways in which people learn. Over time, humans change and our learning methods need to keep up with the growth. Children in this generation are facing different challenges than previous generations. This change in society calls for teachers who are passionate about educating the youth. Learning about the Constructivist, Developmental, Social, and Behaviorist Learning Theories as future educators is crucial to our teaching methods. We must understand how students learn in order to provide for their needs as learners. These theories will continue to shape our learners each and every day. Effective teachers will effectively implement these learning theories into their classrooms in order to promote success and achievement for their students. Constructivist and Social Learning Theory Learning is an active process that involves communication with others. Although each student has their own individual tendencies, habits, strengths,Show MoreRelatedTypes Of Learning Disorders And Their Signs Essay1657 Words   |  7 PagesLearning Disabilities and Disorders Types of Learning Disorders and Their Signs Could it be that your child struggles with school? Do you observe he or she avoiding reading out loud, tackling a math problem, or writing an essay? Certainly every child has trouble with homework from time to time, if a certain area of learning is consistently difficult, it might point to a learning disorder. By being knowledgeable on all you can about learning disabilities, you can make sure your child gets the adequateRead MoreThe Jane Justin School Of Autism969 Words   |  4 Pageslocation: The organization I chose is the Jane Justin: School of Autism. It is located on 1300 W Lancaster Ave, Fort Worth, TX 76102. Mission or purpose statement: The Jane Justin School of Autism provides the right life skills and knowledge that children need to live a meaningful and productive life. How the school makes this mission possible is by responding to the needs of the students and families while respecting and embracing the individuality of the child while maintaining educational excellenceRead MorePervasive Developmental Disorder (PDD) Essay1651 Words   |  7 Pages The term Pervasive Developmental Disorder (PDD) refers a group of disorders that pertain to one’s communication, social, and developmental skills. Symptoms can be detected as early as infancy, as some cases are identified before the age of three. Children or toddlers with PDD may show difficulty relating to others and often have trouble using and understanding language. In addition, they may have unusual behavior patterns and demonstrate resistance during a change in their routine. PDD is a generalRead MorePervasive Development or Autistic Spectrum Disorders Essay1056 Words   |  5 PagesDefinition of Pervasive Development Disorder: Any of a group of disorders of infancy, childhood, or adolescence that are characterized by distortions in the development of the basic psychological functions such as language, social skills, attention, perception, reality testing, and movement. http://dictionary.reference.com/browse/pervasivedevelopmentaldisorder Pervasive developmental disorder was first used in the 1980’s to describe this class of neurological disorders that can impair social and communicationRead MoreAutism Spectrum1147 Words   |  5 Pageswith an autistic disorder is hard to identify because autism is not easily seen. Autism is more of a mental and social disorder; it doesn’t really have anything to do with a physical outlook. The autism disorder doesn’t only deal with autism; there are five other primary disorders involved with autism. When screening a child for autism, they will find out if any other disorders should be diagnosed. Screening children for autism at a young age can be beneficial in diagnosing children early for autismRead MoreThe Autism Screening Instrument For Educational Planning1400 Words   |  6 PagesWhen diagnosing autism spectrum disorder, it is crucial for the professional evaluating the child to know about the disorder. This is why speech-language pathologists normally pl ay a part in the diagnosis. Other members of the team may include occupational therapists, physical therapists, pediatricians, and neurologists. Since problems with communication and social skills are early symptoms of this disorder, SLPs play a main role in the diagnosis and should be consulted early in the evaluationRead MoreImplementing Early Learning Programs to Create A Sense of Place1393 Words   |  6 Pagesis the children who will inherit the earth, children will be the starting point. Utilizing the field of early childhood education and early learning preschool programs to develop and establish a sense of place in future generations will ensure that the critical concepts of conservation, stewardship, and sustainability are introduced at the earliest age possible. â€Å"Early childhood education involves activities and experiences that are planned to influence developmental changes in children precedingRead MoreIntervention Treatments and Strategies for Young Children W ith Cognitive Developmental Delays965 Words   |  4 PagesYoung Children with Cognitive Developmental Delays Nothing hits an educator harder than seeing a helpless young child being hindered by developmental delays. These children want to learn so much, but are often held back by their abilities because of developmental delays. In the case of cognitive delays, thinking skills and memory can be impacted, causing children to miss out of major cognitive milestones. As such, educators need to understand the uniqueness of each childs cognitive delays to beRead MoreEssay on Developmental Coordination Disorder1160 Words   |  5 PagesDevelopmental Coordination Disorder Developmental Coordination Disorder (DCD), also referred to as dyspraxia, is a motor disorder. The condition is characterized primarily by â€Å"lack of co-ordination/poor co-ordination,† â€Å"motor-difficulties/impairment,† â€Å"planning difficulties,† and â€Å"organizational difficulties† (Kirby, Davies, Bryant, 2005, p. 124). DSM-IV-TR criteria for Developmental Coordination Disorder includes: (1) â€Å"marked impairment in the development of motor coordination,† (2) â€Å"significantRead MoreEarly Intervention : Positive And Negative Effects On Child Behavior And Development1592 Words   |  7 Pages In the beginning of the 20th century, many believed that human development was not prominently altered by differential environmental experiences, particularly for children with developmental disabilities. Overtime however, numerous studies have demonstrated that environmental enrichment or deprivation can respectively have positive and negati ve effects on child behavior and development (Blacher, Horner, Odom Snell, 2007). Hence, early intervention is beneficial in order to optimize the development

Tuesday, May 12, 2020

For Cause And Comrades By James M. Mcpherson - 1705 Words

James M. McPherson, author of For Cause and Comrades, uses more than 25,000 unaltered letters and closely 250 private journals from Civil War soldiers—both Union and Confederate—in his attempt to explain what possessed these men to endure the roaring, gruesome chaos of war. What better way to express the motivation behind fighting than words straight from the pens of the men who were physically there and experienced the Civil War to its fullest? I personally feel as though McPherson succeeded in his explanation of the different driving forces that kept each man going during these difficult years of battle. The Wall Street Journal describes McPherson’s work as â€Å"an extraordinary book, full of fascinating details and moving self-portraits.† â€Å"Duty and honor were indeed powerful motivating forces.† (p. 5) Honor is defined as â€Å"respect that is given to someone who is admired† by Merriam Webster’s Dictionary. Many of the men who enlisted during the Civil War were driven by the desire to uphold their honor and/or their family honor. Because honor was essentially a masculine concept, the wives and mothers of soldiers did not understand how this desire for bringing honor to one’s name was more important than a man’s duty to his family. A South Carolina planter and thirty-nine year old father of several daughters chose to enlist after the Union capture of the South Carolina sea islands in 1861. He attempted to explain the driving force behind his decision to enlist: â€Å"The honor of ourShow MoreRelatedHow A Soldier Can Fight And Kill People From His Own Country1562 Words   |  7 Pagesdocuments and the book â€Å"For Cause Comrades: Why Men Fought in the Civil War† by Jam es McPherson many factors of their decision arose. Nationalism, duty, honor, and moral obligation were only some of the reasons people joined the war effort. The overarching theme in the letters I read was the inspiration they had due to a feeling of nationalism. Both Union and Confederate soldiers used talk and images of nation, freedom, government in explaining why the decided to fight (McPherson, 21). However, the SouthRead MoreFor Cause and Comrades Essay757 Words   |  4 PagesFor Cause and Comrades For Cause and Comrades by James M. McPherson consists of mostly of soldiers’ diaries and letters home as to why the men were fighting the Civil War. The initial motivation the union and confederacy sustain throughout the story proves that personal honor is valued more than their lives. The opening chapter of the book is mostly a plot overview of the events that had yet to come. Fratricide, Meaning one that murders or kills an individual (as a countryman) havingRead MoreFor Cause and Comrades: an Analysis1538 Words   |  7 PagesFor Cause and Comrades: An Analysis As long as man has had the ability to think for himself, there has been conflict and war. Wars are waged by the rich and powerful, but fought by the poor masses who march, inexorably into the meat grinder. The question of â€Å"why do soldiers fight?† arises when looking at the study of warfare. What compelled the hoplite from Sparta, the foot soldier in Napoleon’s Grand Army, the American Infantryman on Omaha Beach, or the Army Ranger in Baghdad to willingly enlistRead MoreDifferences Between Union And Confederate Motives Within The Civil War Essay1705 Words   |  7 Pagesto themselves or to their home life. Commander Charles Steedman, who confessed his support of the union expresses this passion â€Å" I am as I have always been, a Union man-I know no North or South...all that I know is my duty to flag and country† (McPherson, 15). Duty to serve was imperative within the culture of the north. Union ideals were grounded in the ideals that the Founding Fath ers had laid out. Ideals of federal power and love of their country were paramount. Some soldiers often so passionateRead MoreEssay on Cause of the American Civil War1732 Words   |  7 Pages The cause of the American Civil War has been a politicized subject for the past 152 years. There are many different theories for what the main cause is, however the best answer is an all of the above approach. The cause of the war that divided the nation cannot be narrowly defined into a single issue but each cause is affected and tied together. The main causes that resulted in the Civil War were the issue of nullification, tariffs, but most importantly just an overall difference in their ways

Wednesday, May 6, 2020

Bringing Home Adam Book Critique Free Essays

string(77) " and let them decide what could or could not have been utilized in the case\." Tool would not be formally declared responsible until some twenty seven years later. There are four main points that will be critiqued in this paper. The complications faced by Detective Matthews in working with the Hollywood police Department in trying to solve the case. We will write a custom essay sample on Bringing Home Adam Book Critique or any similar topic only for you Order Now The lack of technology and experience of the Hollywood Police Department concerning the collection of evidence and witness statements. The interagency involvement in finding missing children. The efforts and resources that came about as a result of the Adam Walsh abduction and murder. Analysis Detective Matthews was a polygraph expert with the Miami Beach Police Department. He was asked to assist the Hollywood Police Department with the Adam Walsh case. Throughout the book, the author explains the trials and tribulations that Detective Matthews faced in trying to help the Hollywood Police Department solve the case. Detective Matthews was seen as an outsider from the beginning. He was met with hostility each time he tried to do his job. This was most notably highlighted in the case of Jimmy Campbell. Jimmy Campbell was a family friend and was Adam Walsh’s Godfather. Detective Matthews conducted a polygraph interview of Jimmy Campbell and he was subsequently determined to not have been involved in the abduction and murder of Adam. Though, when Detective Matthews explained who Mr.. Campbell was in relation to the Walsh Family, the lead detective in the case, Detective Jack Hoffman, automatically determined that Mr.. Campbell was the guilty party. It was not long before Detective Matthews was taken off the case. Detective Hoffman explained to Detective Matthews that the case was winding down and that his services would no longer be needed. Stanford Matthews, 2011, p. 6). From the beginning, Detective Hoffman was fixated on Mr.. Campbell, ignoring Detective Matthews’ expertise. Even after having been told that the polygraph indicated no deception in Mr.. Campbell interview, Detective Hoffman based his acquisitions off of subjectivity. Based off of the fact that Mr.. Campbell lived in the Walsh household, had had an affair with Reeve Walsh, a nd had been asked to leave the residence, Detective Hoffman assumed that Mr.. Campbell had committed the crime. Several years later, Detective Matthews would be asked by Hollywood PDP Chief Witt to assist with the case. Detective Matthews anally had the chance to interview Otis Tool but was abruptly removed from case by Chief Witt. It is not exactly clear though, why Detective Matthews received such opposition. The author suggests that it was possible that the Hollywood PDP wanted credit for getting Tool’s confession. It could be possible that by this time, the Hollywood Police Department was trying to do damage control and had known that they let the ball drop in moving forward with handling Tool’s confession. It would be some twenty seven years later when Detective Matthews would be able to complete his investigation, have access to the evidence collected during the investigation, and have access to witnesses, before the Holly. Wood PDP would name Otis Tool as having been responsible for the abduction and murder of Adam Walsh. The authors argues that the lack Of technology and experience Of the Hollywood police Department concerning the collection of evidence and witness statements as a main factor in why this case took over twenty seven years to finally close. In the book, Detective Matthews noted the disorientation of the Hollywood Police Department when it came to taken down witness tips and information. While some of the detectives seemed organized, others assigned to the case would answer incoming calls randomly, jot information given by tipsters on scraps of paper or napkins or whatever might be handy, then hurry out on unrelated assignments without bothering to log their calls (Stanford Matthews, 201 1, p 26). At times it appeared that there was no sort of leadership organization. Even though Detective Hoffman was the lead investigator, he had never handled a high profile case such as this. When Otis Tool was subsequently arrested for having committed a number of there murders, he confessed to Jacksonville Police Department Detective Buddy Terry. Detective Terry contacted Detective Hoffman to advise him of the confession. From the onset, Detective Hoffman accused the Jacksonville PDP detective of feeding information on the Adam Walsh case to Tool. Detective Hoffman subsequently took numerous confessions from Tool but, it was as if he was trying to prove that Tool did not commit the crime. Detective Hoffman Went as far as to have Detective Terry removed from the case, accusing Detective Terry of supplying with the Adam Walsh case file because the two of them planned to write a book for money. In telling the story of the unprofessional between these two detectives it highlighted what appeared to be a common problem within the Hollywood Police Department. The Adam Walsh case was the first high profile case for Detective Hoffman. He was reluctant to work with other agencies in helping solve the case. Evidence of the murder weapon, car, victim’s clothing, and even an extortion letter were improperly handled. With Tool’s confession, the Florida State Attorneys office needed evidence linking Tool to the crime prior to an arrest warrant being issued. The strength of the evidence police roved to prosecutors is one of the most important factors influencing whether prosecutors file criminal charges. Thus, when police are able to secure tangible evidence and cooperative witnesses for the prosecution, the prosecutor is not only more likely to file charges, but is also more likely to win a conviction. (Number gradable, 2014, p. 251). The State Attorneys office was never made aware of any evidence surrounding the murder weapon or vehicle. Detective Hoffman went as far as to go on TV to claim that they found discrepancies in Tool’s confession. In cases such as this one, it would eave been best for Detective Hoffman to have given all the information to the State Attorney’s office and let them decide what could or could not have been utilized in the case. You read "Bringing Home Adam Book Critique" in category "Papers" The case of Adam Walsh involved several different police agencies. Anytime a question of jurisdiction is involved, it is important for agencies to work together and share information to solve the case. It is not uncommon for the Federal investigators to get involved in child abduction cases. In this particular case, Florida senator Paula Hawkins tried to get the FBI involved in the search for Adam Walsh. The FBI was reluctant to interfere n the case however. If Hollywood PDP was searching for a suspect somewhere out of state then the feds would be more than happy to lend a hand (Stanford Matthews, 2011, p. 149). In 1 988, FBI Deputy Director Alan Burgess advised that the Adam Walsh case had entered into the new nationwide database known as VICAR, the Violent Crime Apprehension Program. The FBI-VICAR became the national repository for violent crimes, collating data on homicides, sexual assaults, missing persons, and unidentified human remains (Stanford Matthews, 2011, p. 164). In 1988, the Walsh family received a letter from Tool confessing to the crime and ring to extort money in exchange for the location of Adam Walsh’s bones. The letter was given to Detective Hoffman and he filed the letter away citing a lack of physical evidence. Several years later, when the Walsh Family spoke to the Michael Sat at the State Attorneys Office, he advised that he was not aware of the letter. The book demonstrated Detective Hoffmann failure to share information based off what he considered relevant to the case. There also appeared to be do direct oversight from his superior. When John and Reeve Walsh realized that their son had been kidnapped, they used every source they could to find him. While child abduction is frequently sensationalists, exaggerated, and thus misunderstood, the myth of an epidemic does little to alleviate concern at the family level and widespread conventional beliefs about abduction have developed (Miller et al. 2008, p. 524). The Walsh family was thrust into the spotlight and their personal lives were exposed to the world. Allegations of infidelity and mob affiliation became, at one point, more important than solving the case. Despite this, John and Reeve Walsh managed to bring about change in the way information n missing children was shared amongst law enforcement agencies in the US. While the media tends to sensationalist news, John Walsh used th is to his advantage. He became the host of America’s Most Wanted and used this as an avenue to help other victims of crimes and bring perpetrators to justice. The authors detail just how the Walsh family used their own resources, as well as, outside resources to rally support in an attempt to locate their son. They first utilized search teams and even went as far as producing fliers that were distributed at every major U. S. Airport to passengers (Stanford Matthews, 201 1, p. 3). They worked tirelessly to aid in not only trying to find their son’s killer, but also other missing children in America. From their efforts came the passing of the Missing Children’s Act of 1982, the Missing Children’s Assistance Act of 1 984, the National Center for Missing and Exploited Children, and the Adam Walsh Child Protection and Safety Act. While the author does not detail the effectiveness of the legislation passed as a result of the Adam Walsh abduction and murder, it’s important to note the impact this case had on America. The legislation passed as a result of any type of heinous crime is usually roughs about as a result of public outcry and scrutiny. The Adam Walsh case invoked fear and anger from the community. Naturally the police were expected to solve the crime expeditiously and in a sense, make the streets safe again. According the National Center for Missing and Exploited Children, approximately 800,000 children are reported missing in the CSS and over 100 of these cases are stereotypical kidnappings. Meaning the child did not know the kidnapper or the kidnapper was an acquaintance. The first three hours are the most critical when trying to locate a missing child (â€Å"Key Facts,† 2014). Otis Tool was intent on kidnapping a small boy in the hopes of raising that child as his own. According to the research by Miller et unfairly abduction is more likely to have a criminal motive such as robbery or, more often sexual assault (p. 529). While Tool confessed to having customized Adam, there was no direct evidence to prove this. This study by Miller et al. , showed the difficulty in preventing unfairly abductions vs. family or acquaintance abductions. There have been studies regarding whether child abduction laws are effective in actually preventing crime or simply giving a ales sense of security. In a study conducted by Freeman and Candler (2009), the Adam Walsh Act (AWAY) was examined. The AWAY required states to standardize their registration and community notification practices by categorizing sex offenders into three-tier levels in the interest of increasing public safety (p. 31). The study examined whether or not the AWAY, as well as, other similar acts actually increased public safety. The results indicated that the AWAY failed to â€Å"increase the effectiveness of current registration and community notification practices. In fact, as indicated by the results of the rent study, the system actually decreases the ability of states to predict which sex offenders will sexually roofed and which ones will not† (p. 5). The legislation passed as a result of the Adam Walsh case was meant to create organization amongst the law enforcement agencies. Although it is natural for the media to sensationalist stories such as this, the main purpose was to at least create an avenue for law enforcement to share information with each other. The author detailed the numerous times when information should have been shared but was not. The Walsh family had not received word as to what evidence had been collected. Conclusion The book Brining Adam Home sheds light on one families struggle to find their son. The authors shed light on the reluctance of the Hollywood Police Department to work with other agencies to solve this case. The failure of the police to properly document evidence and witness statements caused this case to remain unsolved for longer than it should have. Behold, children are a heritage from the LORD, the fruit of the womb a reward. Children are God’s greatest gifts. The impact a child abduction has on a family can be detrimental and can forever impact that family. This case captured national attention and from that came a need to try and become more proactive than reactive when it came to child abductions. How to cite Bringing Home Adam Book Critique, Papers

Saturday, May 2, 2020

Foundation of Taxation Law Source of Payment

Question: Describe about the Foundation of Taxation Law for Source of Payment. Answer: 1. Issue The case pertains to a famous mountain climber named Hilary. She has never written any book before but is given offer by the local newspaper to write a book on her own life (autobiography) and in lieu of that, the newspaper promises to make a payment of $ 10,000. She accepted the offer and went on to complete the book and sold the rights for $ 10,000. Further, the manuscript was also sold by Hilary and a compensation of $ 5,000 was derived. Lastly, $ 2,000 were derived on account of sale of photographs she had from her expedition. The core issue is to determine if the income derived by Hilary would be considered as that derived on account of personal exertion. Rule In the event of a payment being received, the key question from the taxpayer is to determine the source of that payment. If the payment is obtained from any business or employment in which the taxpayer is engaged, then it is classified as ordinary income as defined in Section 6-5, ITAA 1997. It is also noteworthy in this context that the any activity undertaken by the taxpayer, which is of isolated nature but with profit intention would also contribute to ordinary income under the ambit of Section 15-15 ITAA, 1997 (Woellner, 2014). However, in the event that the payment is derived from the sale of any capital asset such as land, machine, share then the receipt would be of capital nature and would not contribute to the assessable income. However, even in such cases, capital gains made may be taxed as per Section 10-5, ITAA 1997 (Barkozcy, 2014). A pertinent case which needs analysis in the backdrop of the current situation is Brent vs Federal Commissioner of Taxation(1971) 125 CLR case. The relevant facts of this case are summarised below (Sadiq et. al, 2015). The wife of a famed robber is approached by many newspapers to provide information about their married life with special emphasis on the husbands conduct towards the wife. The wife agrees to one offer and through a series of interviews extending into several days gives all the information to journalists from that newspaper. The wife does not take any active participation in the writing process. Finally, once the book is ready, the wife is asked to put her signature on every page for authenticity purposes. The central question was with regards to classification of the receipts as capital or revenue. The court in the above case had reached the verdict that the receipts derived by the wife would not be assessable as they are essentially capital. The relevant explanation put forward by the court is given below (Coleman, 2011). The various offers that the wife was getting was on account of the information she had. Hence, the real asset which the newspapers were seeking was this information of her martial life which only she could provide. Hence, the indulgence of the wife in sharing of the information is not pivotal and does not lead to the creation of any asset or any valuable service for the newspaper. The involvement in the interview is a mere mechanism to transfer the information from herself to the journalists. Similarly, the activity of putting signatures, amounts to authentication of the fact that the information is correct and the signatures otherwise do not have any worth. Hence, essentially through the contract, there is transfer of ownership of information from the wife to the newspaper for which capital receipts would be derived. Application The court reasoning and point of view would now be made applicable on the income derived by Hilary through the following arguments. The offer by The Daily Terror was not inspired from Hilarys writing skills but by her celebrity status and the information that she could provide about her personal life through the book. This information has been in the private domain and through this book, this could be brought into public domain and enable the newspaper to earn money. Thereby, the payment made is for information which is shared through writing being the medium just like interview was the medium in the Brent v. FCT Thus, the proceeds earned by Hilary through the book is capital. Similarly, since Hilarys profession is not writing or photography, hence the income derived from manuscript and photographs does not fall under the purview of either Section 6(5) or Section 15(15), thus these would be non-assessable income as they would be capital receipts. Driven by self-satisfaction In the given case, Hilary engages in book writing and is driven by only self-satisfaction as the driving factor and does not intend to earn any income. Since, Hilary is not a writer and engages in the act of writing without any profit intention, hence this would be termed as mere hobby and therefore any income derived from the same would not be assessable and be termed as capital receipts (Gilders et. al., 2013). 2. Issue The facts of the given scenario are summarised below. An oral agreement is enacted between the mother (lender) and son (borrower) as per which a financial help of $ 40,000 is given by the borrower and the lender promises to given back a sum of $ 50,000 at the end of five years. But the mother categorically states to the son that she does not have interest earning intention from the loan. The loan is repaid back by the son at the end of the second year when he makes a payment of $ 44,000 in which $ 40,000 amounts to principal repayment and the remaining amount is interest computed at 5% pa. The impact of the above lending on the assessable income of the mother needs to be analysed. Rule In accordance with Section 6(5), one of key constituents of ordinary income is interest payments. This may be earned by engaging in business of money lending. Also, investment in a security which pays interest would also contribute to the interest income. However, in accordance with Section 15-15, any casual lending with profit making intention would also lead to the interest income being termed as ordinary income (Deutsch et. al., 2016). Further, in order to segregate casual lending with commercial lending operations, comparison needs to be derived between the execution of the given transaction with the manner of execution of commercial transactions. It is noteworthy that interest periodicity is not essential parameter and even lump sum interest payment can make contribution to ordinary income provided the source falls within the ambit (Hodgson, Mortimer Butler, 2016). For any payment to be termed as gift, the list of condition is summarised below (Barkoczy, 2014). The ownership of the gift needs to be transferred in the favour of the recipient. The gift giver should have no favours in mind to be derived from the recipient either in present or near future. The recipient must not make any demand for a gift and the gift giver should engage in gift giving voluntarily. The gift extended to the recipient must be on account of personal feelings. Application The scenario given clearly signifies that the mother has engaged in a casual lending transaction as there is no requisite legal documentation or the demand of any collateral from the mothers side. Hence, the amount is given to the son on faith without any expectations of interest and this is also known to the son at the time of lending itself. As a result, any incremental repayment over and above the principal cannot be categorised as ordinary income either under Section 6-5 (since no money lending business) or under Section 15-15 (since no profit intention). There is no dispute with regards to the principal component repayment which would be capital, however the remainder payment of $ 4,000 in the given case is termed as gift on account of explanation tendered below. The interest payment was extended to the mother in a voluntary manner even when she expressed her desire of not wanting any interest. As the cheque was given to mother drawn in her mother, hence it amounts to ownership transfer. The son had no incentive or reciprocal expectation of benefit from the mother for the payment of $ 4,000. The payment of $ 4,000 is given as a personal gesture. Thus, it is wise to conclude based on above arguments that the given transaction will have no effect on the assessable income derived by the mother. 3. Part a) The information given is summarised below. The acquisition of land by Scott was enacted in the year 1980 and in 1986 he constructed a house on the premises. The property has been sold in the current financial year for a consideration of $ 800,000 which is the fair market value of the property. It is known that Capital Gains Tax (CGT) is applicable on the capital gains made on the capital assets that have been purchased after September 20, 1985. Thus in accordance with this rule, the land would be exempt from CGT but the house would surely attract CGT on the capital gains component (Sadiq et. al., 2015). Initial valuation and share At the time of construction of house, a capital expense of $ 60,000 was incurred to build the house. Also, market price of land at that time amounted to $ 90,000. Hence, when both the assets came into existence, then the contribution to the property price was in the ratio of 60000:90000 or 2:3 in favour of land. Current valuation and share Market value of property in the present = $ 800,000 [Given] Hence, dividing the value in the same ratio as initially, the value of land and house would be $480,000 and $ 320,000 respectively. As per the discussion above, no CGT would be put on the $ 480,000 component as land is CGT exempt but CGT would be put on $320,000 which is liable to CGT. In order to compute capital gains that would be levied CGT, the discount method and indexation method are available as Scott is an individual taxpayer (Nethercott, Richardson Devos, 2016). Indexation Method Index for inflation adjustment = (68.72/43.2) = 1.59 Thus, adjusted construction cost of the house which forms the cost base of the asset is 1.59*60000 = $ 95, 400 Hence, taxable gains eligible for CGT = 320000 95400 = $ 224,600 Discount method The cost base of the house would be only the construction cost as no information has been offered on any further capital works on the house. Hence, house related capital gains = 320000 60000 = $ 260,000 Under discount method, only 50% of the capital gains are subject to CGT, therefore the derived capital gains from the property = (260000/2) = $ 130,000 Clearly, the discount method would be preferred here since Scott can lower the tax payable on account of CGT by choosing this method. Hence, taxable capital gains from the property would amount to $ 130,000. Part b) The property now derives a sale price of $ 200,000 instead of the market value of $ 800,000 since the buyer is Scotts own daughter. The aim is to ascertain if this would alter the taxable capital gains. However, in accordance with Section 116-30(2), the taxable capital gains would still continue to be $ 130,000. This is because this section states that in capital gains computation the higher of the actual selling price and market value are used (Deutsch et. al., 2016). Part c) As per the provided information, there is ownership change from individual to company. This would impact capital gains tax as companies cannot use discount method and thus indexation method would be used which would leads to gains of $ 224, 600 (Woellner, 2014). References Barkoczy,S 2014,Foundation of Taxation Law 2014,6th eds., CCH Publications, North Ryde Coleman, C 2011, Australian Tax Analysis, 4th eds., Thomson Reuters (Professional) Australia, Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2016, Australian tax handbook 9th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2013, Understanding taxation law 2013, 6th eds., LexisNexis/Butterworths Hodgson, H, Mortimer, C Butler, J 2016, Tax Questions and Answers 2016, 6th ed., Thomson Reuters, Sydney, NSW Nethercott, L, Richardson, G Devos, K 2016, Australian Taxation Study Manual 2016, 8th ed., Oxford University Press, Sydney Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2015 ,Principles of Taxation Law 2015, 7th eds., Thomson Reuters, Pymont Woellner, R 2014, Australian taxation law 2014, 8th eds., CCH Australia, North Ryde