Philippines One Step Forward, Two Steps Back - 740 Words

Philippines: one step forward, two steps back Even though today’s world seems to advance their still seems to be one very serious and large issue, poverty and hunger. This issue is seen in lots of nations across the world, but it’s seen more in third world countries in East Asia, Africa, and South America. After many natural disasters and multiple changes in the form of government the country of the Philippines seems to have a high number of people living in poverty and starvation. Due to the free enterprise market, workers in the Philippines work hard and long hours for very little pay. The number one business in the Philippines is farming, and for this you don’t need to study, which means lots of people drop out of school, a higher education would become better jobs. A stainable solution to end poverty would be to keep a stable government that will help the economy during natural disaster. Even with today’s modern day technology and our genetically engineered food and wealth, the world still faces a problem that seems to not come across people’s minds these days, hunger. Millions of people suffer from extreme hunger due to poverty around the world. Even with all of the donations from all around the world it seems to not be enough, multi-million dollar organizations seem to donate money and food to the people that suffer from this. â€Å"Yum! Brands (NYSE: YUM), the parent company of KFC, Pizza Hut and Taco Bell, announced today that it is directing $1.5 million from itsShow MoreRelated Free Trade? Essay672 Words   |  3 Pagesliving in poverty because of free trade. It’s obvious that the foreign industry is taking advantage of us. Just visit any clothing store and you’ll find that most of the apparel comes from South Korea, China, Hong Kong, Sri Lanka, and the Philippines. It’s simply not feasible for the U.S. apparel industry to compete with the extremely low production costs in Third World countries. Also, another example of an industry hurt by free trade is the lumber industry. Even though our country possessesRead MoreProcurement Essay1490 Words   |  6 PagesIntroduction IBM Daksh India is one of the most important business process outsourcing companies in India. It has been playing a significant role in the process transformation and management sections of one of the leading IT firms of the world, IBM since 2004. IBM Daksh India came into existence as a result of the acquisition of Daksh e-Services by the IBM Corporation in 2004. IBM Daksh India serves as the global destination for managing business processes for all clients of IBM. In India, thereRead MoreLoss of Innocence in A Long Way Gone: Memoirs of a Boy Soldier1486 Words   |  6 Pagesloss of innocence from the involvement in the war. A Long Way Gone is the memoir of a young boy, Ishmael Beah, wanders in Sierra Leone who struggles for survival. Hoping to survive, he ended up raiding villages from the rebels and killing everyone. One theme in A long Way Gone is that war give innocent people the lust for revenge, destroys childhood and war became part of their daily life. In the A Long Way Gone, Ishmael Beah, a twelve-year-old explains how he used to go on a swim with his friendsRead MoreWhat Is Arnis4110 Words   |  17 PagesArnis, Eskrima and Kali refer to weapons based martial art developed from ancestry in the Philippines. The Philippines are an archipelago of islands, and the names used vary with region. The art is referred to as Arnis in various regional languages, such as Pananandata in Tagalog; Pagkalikali, Ibanag; Kabaraon and Kalirongan, Pangasinan; Kaliradman, Bisaya; and Didja, Ilokano. Arnis is declared as the Philippine National Martial Art and Sport. There are three (3) phases of Arnis; first Stick suchRead MoreFundamentals of Rhythm2768 Words   |  12 Pagessequence. This constant steady pulsation is sometimes called pulse beat. The underlying beat determines the time signature of a piece of music or movements. 2. Measure refers to the identical grouping of underlying beats. This group of notes is between two bar lines. 3. Rhythmic Pattern is a definite grouping of sounds or beats related to the underlying beat. It is also called melody pattern because the rhythmic pattern follows the words or melody. There is a relationship between the word pattern,Read MoreEssay On Change In Life1671 Words   |  7 Pagesout her hand out in front of me; her hand contained four different coins. One was copper colored, the rest were silver. They all differed in size. These foreign objects were placed in my hand one by one, each followed by a description. â€Å"Bi, this one is a quarter. It’s worth twenty-five cents; it’s the biggest one,† she told me. She continued until she reached the last coin, the penny. â€Å"This is a penny. It’s only worth one cent but you mustn’t forget that every cent counts.† She placed the copperRead MoreMy High School Requirements For Graduation Speech864 Words   |  4 Pageslike a long time, but in fact, it will pass quickly. So much can change in this amount of time. A wise person once said, â€Å"Proper planning prevents poor performance.† I have set certain goals for myself in order to ensure a successful future. Looking forward, the next five years will be many exciting changes academically, spiritually, and emotionally. My aspirations for the next few years have to do mostly with education. First of all, I strive to complete my high school requirements for graduation.Read MorePanagbenga Festival3488 Words   |  14 Pagesindigenous people was first wary with government-led tourism because of the threat that they will interfere or change their communities rituals.[4] KADAYAWAN FESTIVAL (DAVAO) The  Kadayawan Festival  is an annual  festival  in the city of  Davao  in the  Philippines. Its name derives from the friendly greeting Madayaw, from the Dabawenyo word dayaw, meaning good, valuable, superior or beautiful. The festival is a celebration of life, a thanksgiving for the gifts of nature, the wealth of culture, the bountiesRead MoreExample Of Online Travel Online1331 Words   |  6 Pagesaccess to all the major airlines flying now over United State airspace. Our services are accessible 24*7 online and on our toll number 1-888-301-5548. We are updating our website with new deals so that you can save your money on your travel. We look forward to your onboarding with us. CTA: Flight available for you to choose from the vast range of options at the best price Book now for great deals Why choose us: While we are successfully finding new ways to create deals and best booking optionsRead MoreSalsa and New York2959 Words   |  12 Pagesmixture of Mambo, Danzà ³n, Guaguancà ³, Cuban Son, and other typical Cuban dance forms. Salsa is danced to Salsa music. There is a strong African influence in the music as well as the dance. Salsa is a partner dance, although there are recognized solo steps and some forms are danced in groups of couples, with frequent exchanges of partner (Rueda de Casino). Improvisation and social dancing are important elements of Salsa but it appears as a performance dance too. The name Salsa is the Spanish word

The Doctrine Of Manifest Destiny By John Louis O Sullivan

During the first half of the 19th century, the United States experienced westward expansion into territories, like Oregon, Texas, and California. The main incitement for the expansion was the Doctrine of Manifest Destiny. In 1845 an American columnist, John Louis O’Sullivan, introduced the term â€Å"Manifest Destiny,† which applied to the idea that America was destined to expand. According to the doctrine, America had a God given right to expand its democratic institution because Americans were morally and racially superior to the uncivilized people in their way of expansion. Therefore, O’Sullivan and many others used the phrase â€Å"Manifest Destiny† to promote and justify the annexation of Texas and the Oregon Country to the United States. As a result, the idea of westward expansion led to the events, such as the victory of James K. Polk in the United States’ presidential campaign in 1844, the United States’ treaty with Britain over Orego n, the Mexican American War, and the revival of the issue of slavery in the United States. Throughout the United States’ presidential election of 1844, many Americans strongly believed that God had manifestly destined the United States for expansion to spread their democratic institutions across the entire continent. In addition, the annexation of Texas had become a huge topic opened to discussion. The Whig party had nominated Henry Clay as their candidate. However, his position on Texas was confusing, so it hurt his chance to be elected.Show MoreRelatedEssay on American Imperialism in the Philippines3614 Words   |  15 Pages(Henretta 181). The Monroe Doctrine and the Manifest Destiny stated Americas philosophies regarding foreign policy. The Monroe Doctrine (1823), crafted by President Monroe and Secretary of State John Quincy Adams, was a statement of Americas foreign policy. It warned Europe to stay out of the Western Hemisphere. Monroe particularly did not want Spain to attempt to reacquire its former colonies that declared their independence (Monroe). The idea of Manifest Destiny stemmed in part from the ideasRead MoreAmerican Revolution and Study Guide Essay example5377 Words   |  22 PagesBenjamin Franklin Royal veto John Rolfe Roger Williams George Whitefield Lord Baltimore William Bradford John Peter Zenger Virtual representation Walter Raleigh John Winthrop Paxton boys James Oglethorpe Puritans Triangular trade First Continental Congress John Smith Separatists Molasses Act Sugar Act Francis Drake Pilgrims Scots-Irish Quartering Act William Penn Predestination Louis XIV Boston Massacre Henry VIII Read MoreRosalind Krauss - Photographys Discursive Spaces9350 Words   |  38 Pagesbehind these, certain intentions towards aesthetic significations: sublimity, transcendence-not a retrospective construction designed to secure it as art?4 And is this projection not illegitimate, the composition of a false history? Fig. 5 Timothy 0Sullivan, Shoshone Falls (Idaho), 1868. graphical in character, originally undertaken for the purposes of exploration, expedition, and survey. Matted, framed, labeled, these images now enter the space of historical reconstiuction through the museum. DecorouslyRead MoreFundamentals of Hrm263904 Words   |  1056 Pagesbetter study smarter save money From multiple study paths, to self-assessment, to a wealth of interactive visual and audio resources, WileyPLUS gives you everything you need to personalize the teaching and learning experience.  » F i n d o u t h ow t o M A K E I T YO U R S  » www.wileyplus.com ALL THE HELP, RESOURCES, AND PERSONAL SUPPORT YOU AND YOUR STUDENTS NEED! 2-Minute Tutorials and all of the resources you your students need to get started www.wileyplus.com/firstday StudentRead MoreExploring Corporate Strategy - Case164366 Words   |  658 Pages‘Amazon.com – from start up to 2004’, in G. Johnson, K. Scholes and R. Whittington, Exploring Corporate Strategy – Text and Cases, 7th edition, Prentice Hall, pp. 647–672. Stone, B. (1999) ‘Amazon’s pet projects’, Newsweek, vol. 133, no. 25, pp. 56–57. Sullivan, J.R. and Walstrom, K.A. (2001) ‘Consumer perspectives on service quality of electronic commerce Web sites’, Journal of Computer Information Systems, vol. 41, no. 3. pp. 8–14. Tadjer, R. (1996) ‘Redeï ¬ ning inventory’, Communications Week, vol. 626

The Sub-Systems of Human Resource Development - 884 Words

A well designed HRD programme should have the following sub-systems: Performance Appraisal: Performance appraisal is the process of determining how well a worker is performing his job. It provides a mechanism for identification of qualities and deficiencies observed in an employee in relation to his job performance. The object of appraisal is to determine the present state of efficiency of a worker in order to establish the actual need for training. The process of performance appraisal consists of: †¢ Setting standards for performance †¢ Communicating the standard to the employees †¢ Measuring the performance †¢ Comparing the actual performance with the standards set Potential Appraisal: Potential†¦show more content†¦It is aimed at generating among employees an awareness of their strengths and weaknesses and at helping them to match their skills and abilities to the needs of the organization. Without development of people in the organization, the organization cannot prosper. Individual career development is considered to be a three step process: ï‚ § Identifying and organizing skills, interests, work-related needs and values ï‚ § Converting these inventories into general careers, fields and specified job-goals and ï‚ § Testing the possibilities against the realities of the organization or the job market Job Rotation: The work-task should be rotated among the employees so as to broaden their field of specialization as well as their knowledge about the organization’s operation as a whole, one should be rotated once a year among the various employees depending upon their qualifications and suitability to perform new works. Quality Circle: A quality circle is a small group of employees doing similar or related work who meet regularly to identify, analyses and solve product-quality problems and to improve general operation. The quality circles areShow MoreRelatedHrm Hr Sub-System1303 Words   |  6 Pagesconceptualize the structure and means for organizing the  HR system  in an organization. The first, and perhaps most familiar, is the  functional method  (Rothwell,  Prescott, amp; Taylor, 1998). In this approach, HR management is organized into units such as employee relations, training, compensation and benefits, and payroll. Each is considered a function because it bears specific responsibilities for the organization s total  HR system. A second way of structuring HR management is the  point of contactRead MoreHuman Resource Management982 Words   |  4 Pages225/115 HUMAN RESOURCE MANAGEMENT ASSIGNMENT NUMBER : ONE QUESTION : Discuss the following approaches to human resource management. i. Mechanist approach ii. Paternalistic approach iii. Systems approach NAME : ELIAS CHIUTSI STUDENT NUMBER : 201220152 DUE DATE : 29TH NOVEMBER, 2012 LECTURE : MR. MANGOLWA The mechanistic approach to human resourcesRead MoreMy Presentation On Cultural Development1569 Words   |  7 Pageson Cultural Development Shermaine Cunningham UDC-CC What comes to mind when you think of culture? What do you think of when you hear development? We can associate cultural with different ethnic groups around the world like for instance East Africa. We can associate development with different countries around the world that provides the people with knowledge through technology like for instance Japan, which is a huge developing country. A country’s cultural development is measured byRead MoreA Brief Note On The Country Of Malawi968 Words   |  4 PagesAs one of the poorest countries in the world, Malawi is one of the most population dense countries in Sub – Saharan Africa. It has been classified as one of the world’s least developed countries. Malawi is a largely agricultural country with approximately 90% of the population living within rural areas. Agriculture accounts for approximately 35% of the Gross Domestic Product (GDP). Its GDP, as of 2013, was 3.7 billion USD. Malawi has a population of over 16 mill ion residents, with more than halfRead MoreHuman Immunodeficiency Virus, Also Known As Hiv, Continuous1519 Words   |  7 PagesHuman immunodeficiency virus, also known as HIV, continuous to be an epidemic crisis. HIV can lead to acquired immunodeficiency syndrome (AIDS) if left untreated.Unlike other viruses once HIV is acquired the human body can not get rid of it. Sub Saharan Africa is currently the most affected region for HIV/AIDS, Men in the region seem to be the most affected. There is currently no cure for HIV, however there is possible treatment, as well as ways one can prevent developing the virus. HIV/AIDS continousRead MoreMy Personal Philosophy Of Nursing1053 Words   |  5 Pagesfeelings, and factors that influence the development of my personal philosophy of care as a Nurse. Second, to dissect the four nursing metaparadigm and their interrelationships to one another as they influence my emerging professionalism. some of the factors that are influencing the development of my personal nursing philosophy as I continue to develop my nursing career are: external and internal factors. The external factors include person factors-Human, nonperson factors –environment, while theRead MoreThe Migration Of Health Workers1707 Words   |  7 Pagesconsequences in health systems worldwide. The shortage of high-qualified professionals, especially in developing countries, has social, economic and health implications. This research proposal aims to answer the following question: ’what is necessary to mitigate the migration of health workers from developing countries to rich-resource countries? ‘. It represents an attempt to present feasible solutions that in combination will reduce the negative impacts in health systems related to the migrationRead MoreStruggles and Setbacks of Developing Democracies in Latin American Countries 1477 Words   |  6 Pagesunderstand why many Latin American countries such as Mexico, Argentina, Venezuela, and Bolivia have continued to remain oppressed throughout history and stand on a slippery slope towards democratic reform of their national governments. The impeded development of democracy in these countries is much derived from Spanish empirical forms, reigning from the colonial era in which Spanish conquistadores implemented the first forms of government in Latin America based off of the authoritative structure of powerRead MoreThe Poaching Of The Sub Saharan Africa1094 Words   |  5 PagesPoaching of Animals in Sub-Saharan Africa and its Effects on the Locals and the Economy Introduction Topic: The poaching of animals in Sub-Saharan Africa. Thesis: The illegal activity of killing animals in Sub-Saharan Africa has caused many short and long terms affects for this continent. Importance: This is important because poaching has affected the local people, the environment, and the economy and will continue for future generations. Topic Sentence: Trafficking animals in Sub-Saharan Africa hasRead MoreKirk Samuda Riordan Manufacturing1451 Words   |  6 Pagesbe busy writing codes, as contractors are constructing, and Systems Analyst are frantically involved in developing materials. Diagram shows the six steps involved in the implementation phase. Coding Coding Installation Testing Documentation Training Support The first activity involved in the implementation phase is the coding activity. Riordan Manufacturing must now prepare for the designing of a system that puts into account all the information that was gathered

Peg Mgf Product Description Essay - 1451 Words

PEG-MGF: Product Description PEG-MGF (PEGylated Mechano Growth Factor) is an analogue of the insulin-like growth factor (IGF-1). It initiates the division of myoblasts and enables the fusing and maturation of muscle fibers, a process that is crucial in the growth of adult muscle. The variation between MGF and IGF-1 is as a result of the MGF property to stimulate division of myoblasts by stimulating a set of different receptors. The synthetic MGF (PEG-MGF) peptide is water soluble and after intramuscularly administration it ends up in the bloodstream. On the other hand, natural MGF is locally synthesized and does not get into the bloodstream. MGF has a very short stability period as it breaks down rapidly once introduced in the body and hence the synthetic peptide is PEGylated to ensure it is not broken down when in the bloodstream hence retaining its bioactivity and efficiency. PEGylation is the joining of a Polyethylene glycol (PEG) structure with a larger molecule. As such, the PEG serves as a protective coat ing to the MGF molecule. PEG-MGF is therefore a combination of Polythylene glycol and MGF (Mechano Growth Factor). The molecular mass for PEG-MGF is 2867.2 and its molecular formula is C121H200N42O39. The molecular sequence of PEG-MGF is PEG-Tyr-Gln-Pro-Pro-Ser-Thr-Asn-Lys-Asn-Thr-Lys-Ser-Gln-Arg-Arg-Lys-Gly-Ser-Thr-Phe-Glu-Glu-Arg-Lys-NH2. PEGylated MGF has a relatively higher bioavailability and has an extended half-life. Product History PEG-MGF was developed as a

Obligation Payment Interest Charges On Loan-Myassignmenthelp.Com

Question: Discuss About The Obligation Payment Interest Charges On Loan? Answer: Introduction The present study is based evaluation of given 5 case scenarios by applying Australian taxation provisions. For the solution of each case study, ILAC approach will be applied in to provide a viable solution to the taxpayer. In the previous twelve months, Eric had acquired, and sold capital assets thus present part of study deals with computation of net capital gain or loss for the year by considering the transaction value of each item. Legal provisions Table 1: Other method for computation of net capital gain or loss Method Description How to calculate Individual who hold assets for less than a year, this method is for them (Harding, 2013). To identify if individual obtained the asset at the least 1 year before the capital tax gain event, exclusive of both acquisition and event date (Australian Taxation office, 2017). This method is considered to be the most common method to calculate CGT. Deduct the cost of the asset from the sale price. Application of described provisions Table 2: computation of net capital gain or loss by considering transactions of Eric Assets Purchase value Sales value Loss or Gain Antique vase $2 000 $3 000 $3 000.00 - $2 000.00 $1 000.00 Shares $5 000 $20 000 $2 0000.00 - $5 000.00 $15 000.00 Painting $9 000 $1 000 $1 000.00 - $9 000.00 -$8 000.00 Antique chair $3 000 $1 000 $1 000.00 - $3 000.00 -$2 000.00 Sound system $12 000 $11 000 $11 000.00 - $12 000.00 -$1 000.00 Net capital gain $5 000.00 In accordance with the above calculation it can be said that there is a net gain of $5 000.00 to Eric, so he is liable to pay tax on the net computed amount. Brian is working as an executive in a bank. In its remuneration package part, the employer of Brian offered him a 3-year loan of a total amount of $1m at the rate of interest of 1% per annum (payment to be made on a monthly basis). operations would assess calculation of the taxable value of this FBT regarding the 2016 and 2017 Fringe benefit year and effect if interest was to be made at the loans end instead of monthly payments and in the situation where the bank had released Brian from the obligation of payment of the interest charges on loan. Legal provisions FBT arise when the loan arise if the loan is offered to the employee, in which no or less interest if charge upon loan (Faccio and Xu, 2015). Fringe Benefit's taxable loan value is determined by the interest rate charged on loan and standard interest rate which is 5.65% as per TD 2016/5 for FBT year1 April 2016 to 31 March 2017 (Braverman, Marsden and Sadiq, 2015). Application of described provisions By applying above described provisions computation of taxable value on which FBT will be payable is as follows: Table 3: Statement showing computation of taxable value on which FBT will be payable Particulars Loan amount Interest rate Amount[1] Interest obligation of Brian as per special interest rate $1 000 000 1% $10 000.00 Standard obligation of Brian as per statutory rate $1 000 000 5.65% $56 500.00 Net benefit attained $46 500.00 If the interest rate is payment is made on the year end instead on a monthly basis, then interest will be consistent. However, if the brain got a release from the bank for paying interest than the total interest @5.65%, i.e. $56500 and same will be considered as taxable value. Jack is an architect and his spouse Jill is a housewife, they lend money in order to purchase a rented property being as joint tenants. They agreed to a written contract which stated that Jack is allowed profits of 10% from the total property and Jill is allowed 90% profits from the total property. The deed also provided in case property suffers from loss, then Jack is entitled to the total loss incurred. In the previous year, there was a loss $10,000. Thus; this part of the study is focused on the evaluation of allocation of revenue as well as a loss for tax purposes. Legal provisions Distribution of profit and loss must be done if the Co-owners are not running a business of rental property, in regards to rental premises along with their legal interest in the premises. In case they have premises as joint tenants, each holding same interest in premises (Australian Taxation office, 2017). In general, tenants might hold an imbalanced interest in premises, for instance, an individual may have interest of 20% and the other having the interest of 80% (Woellner and et al. 2016). Income and expenses from rental must be credited to both the co-owners as per the propertys legal interest, irrespective of any contracts held between co-owners (oral or written), stating otherwise. Application of described provisions The rental property was purchased by Jack and Jill being as joint tenants. They both agreed share income and bear loss from the premises as follows; Jack Jill Ratio for distribution of profit 20% 80% Ratio for distribution of loss 100% nil Having or renting out a sole property does not amount to carrying on business. Both Jack and Jill are not considered as partners by the general law; however, their relationship will be treated as a partnership for the purpose of income tax. Profits and loss occurred from the premises must be shared in the equal ratio as they are having 50:50 share in the business. Their deed to share income and losses in various ratios is a personal agreement that contains no influence on the purpose of income tax. By considering the above-described provision, it can be stated that loss of 50% will be entitled to Mr Jack for the purpose of income tax. Furthermore, if in future they decide to sell the property then also above cited provision will be applied according to which Jack can claim 50% of capital gain or loss. According to the case facts of Duke of Westminster v CIR 19 TC 490, Duke had promised to pay the extra amount to gardener if they provide additional services. The agreement takes place in written format. However, this management was formed with the mere objective to take a deduction with the objective of tax evasion. In the case situation of Duke of Westminster v CIR 19 TC 490, the rule was introduced that; Each and every person is allowed to organize their own affairs, as the tax attached as per the suitable action will be minimum (Crook and Kemp eds., 2014). This principle is preferred by various individuals, and they would like to see the implementation of this rule on a constant basis after the introduction of any general anti-avoidance rule in Australia. Application of described provisions In the previous year, the constitution has been establishing that needs advisors to inform HMRC of some scheme kind that can form tax evasion. However, this will be not be seen in the all over the board, and it stays to be observed that what actions will be taken while receiving such type of notifications (AbdulRazaq and Adam, 2015). It might be observed in settlement of time when these rule will act as an originator to the establishment of new provisions rather more wide-ranging existing provisions. Lord Wilberforce found that even though the principle of Duke of Westminster prevented the court from looking after a real transaction to certain supposed fundamental substance, it will not oblige the court to look over the document in blinkers, inaccessible from any context to which it properly belongs. The court must determine the transactions legal nature by which it is required to make attachment of a attach a tax or a tax result and in case it comes out as series or mixture of transactions, aimed to work as such, it is that combination or series which is required to be considered by regulatory authorities in case analysis. In such type of cases, the representative must search out facts and further make a decision by considering the matter (reviewable) of law to categories whether the issue is covered in the composite transaction and it is supported by the independent transaction. By considering this fact, it has been made clear that the scheme was only for the tax avoidance, without commercial justification, the purpose was to pursue all it stages to complete end. It would thus be irrelevant to assess just one step in the Business process of isolation. Bill owns a huge land of which there are extensive tall pine trees. Bill aims to make use of land by grazing their sheep and thus desires to make it clear from the start. He discovered that a sorting business is arranged to pay him $1,000 for every 100 metres of timber to logging company which it can take from his land. Thus present part of study deals with providing advice to Bill as to inform him would be assessed from the receipts from this cited arrangement and consequence if he gets lump sum payment of $50,000 for granting a right to the logging company for removal of timber as much as required for his land. Disposal of standing timber, not in the ordinary course of business According to point 22 of ruling TR 95/6; a taxpayer owning disposal of trees, that is planted and have a tendency for the sale purpose might result in the inclusion of sale value in the assessable income in the year in which disposal takes the place of taxpayer under subsection 36(1) (Sceales, 2015). This might so if or if not the taxpayer is running a business of forest work, from the time the taxpayer is running the business and disposal of trees is not done in the regular business course. For applicability of this provision, primary requirement isthat the trees must represent the business entirely or part of it. Next, the point 2s of ruling TR 95/6 reveals that the trees value must be either; On the day of disposal the market value will be considered; or According to paragraph 36(8) (a) if Commissioner has an opinion thatthere is lack of evidence of the MV that value which is considered by the Commissioner. Disposal of rights to standing timber As per the point 25 of ruling TR 95/6, a taxpayer who is running the forest operations might put its standing timber into a sale by providing permission to a person to remove it, either having the right or not to cut the timber. The income has been generated from the sale purpose can be assessable according to subsection 25(1). Furthermore, royalty will be received by the taxpayer in regards to providing right for procurement of timber on land possessed by the taxpayer will be part of the assessable income of the taxpayer according to (subsection 25(1)) (Barkoczy, 2016). This provisions will be considered in the computation of assessable income of the recipient irrespective of the fact that granting the right by the taxpayer is not carrying on a business of forest operations. Application of described provisions Table 4: Application of ruling TR 95/6 on the cited case Transaction Applicable section Assessability of income Situation 1 Disposal of standing timber by Bill for $1,000 for every 100 metres of timber to logging company, not in the ordinary course of business 36(1) Yes Situation 2 Disposal of rights to standing timber 25(1) Yes In accordance with the applicability of above-described provisions, if only timber is sold than income will be assessable under section 36(1) and in case of rights for lump sum amount is sold then taxability will be under section 25(1) and computation will be according to point 25 of ruling TR 95/6. Conclusion In accordance with the present case study; conclusion can be drawn that tax payers are required to consider relevant provisions to determine tax liability and should comply with the same to discharge their obligation in an appropriate manner. References AbdulRazaq, M.T. and Adam, K.I., 2015. Anti-Avoidance Legislations: Issues Doubts in the Application of Tax Rules in Business. AGORA Int'l J. Jurid. Sci., p.1. Barkoczy, S., 2016. Foundations of Taxation Law 2016.OUP Catalogue. Braverman, D., Marsden, S. and Sadiq, K., 2015. Assessing Taxpayer Response to Legislative Changes: A Case Study of In-House Fringe Benefits Rules. J. Austl. Tax'n, 17, p.1. Crook, T. and Kemp, P.A. eds., 2014. Private rental housing: Comparative perspectives. Edward Elgar Publishing. Faccio, M. and Xu, J., 2015. Taxes and capital structure. Journal of Financial and Quantitative Analysis, 50(3), pp.277-300. Harding, M., 2013. Taxation of dividend, interest, and capital gain income. Sceales, R.W.F., 2015. A review of the trend in the judicial interpretation, and judicial attitudes towards tax avoidance in the United Kingdom, Australia and South Africa, with reference to the" declaratory" and" choice" theories of jurisprudence (Doctoral dissertation). Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016. Australian Taxation Law 2016. OUP Catalogue. Australian Taxation office. 2017. Co-ownership of rental property. [Online]. Available through https://www.ato.gov.au/Forms/Rental-properties-2013-14/?page=5. [Accessed on 14th September 2017]. Australian Taxation office. 2017. Working out your capital gain. [Online]. Available through https://www.ato.gov.au/General/Capital-gains-tax/Working-out-your-capital-gain-or-loss/Working-out-your-capital-gain/. [Accessed on 14th September 2017]

The End of ST Petersburg-Free-Samples-Myassignmenthelp.com

Quetion: Write a Short History of Movies The end of St. Petersburg. Answer: The film industry of Russia was under the Europe colony prior to 1917 but re-emerged with the Russian Revolution. There is no history of film being shot in the country by any Russian company until 1908. The films that were shot in Russia before 1917 contained the American and European components of melodramas, costume films and horror (Mast Bruce, 2006). With the reading of this book, I found out that most of the Russian films followed the trend of narration which was actually set by other film industries. In the course of the study, I have also analyzed that the particular trend has changed with the Russian Revolution. The Russian Revolution had taken place in three stages of which the first one occurred in 1905. This revolution was on the uprising of workers which continued for months. The second revolution took place in February 1917 to remove the czar from power. The third revolution occurred in October 1917. After finding out about these major revolutions I realized that these were the reasons behind the Soviet film industry to become stagnant till a certain time. The leader of the final revolution, Lenin considered cinema to be the most influential art form which is not only a form of entertainment but also helped in modifying the values (Graffy, 2011). The prominent wars had a negative impact on the film industry by resulting in the scarcity of raw and unreleased films in Europe as well as in Russia, the latter being in a worse condition. The minimum raw stock that was available in the industry was the end parts remaining in the czarist studios which were not at all fit to be made into finished films. From this portion, I understood that shots need to be precise with proper planning. I think that with the scarcity of stocks it was more important for the industry to make newsreels instead of feature films (MacFadyen, 2004). The End of St. Petersburg (1927) not only portrayed political education but also a pivotal character deceived the revolutionist in the beginning of the film. Thus it was evaluated from this film that a peasant should always leave his own country for survival as his own place does not have sufficient land or food. The film showcased the opening scenes with a compare and contrast between the city and the countryside. I felt that a negative image of the country was reflected which would make the people aware about the condition that they are living in. It was shown in the film that the youth had gone violent and went against the leaders of the revolution. Apart from this there was a structural leap in the second part of the film with the ignorance of narrative focus (Cook, 2016). The intention behind this film was to celebrate the 10th year of the final Bolshevic revolution but it went beyond to stand in a prestigious position with a bag full of tales about the farm as well as factory. From this essay I understood that the political scenario at that point of time had played a significant role in the development of the film industry. References Cook, D. A. (2016).A history of narrative film. WW Norton Company. Graffy, J. (2011). Literature and film.The Cambridge Companion to Twentieth-Century Russian Literature, 235. MacFadyen, D. (2004). The End of St. Petersburg.The Modern Language Review,99(4), 1126-1128. Mast, G., Bruce, F. K. (2006). A Short History of the Movies.

Tobacco Illegality free essay sample

The Fight That Should be Over I. Tobacco is ever present in this modern society. It is a daily encounter, and little is thought of it. This encounter may be passing through a cloud of smoke on the way to work, or stepping outside to smoke a cigarette, if a person so chooses. Tobacco cannot be ignored with people inhaling smoke by choice or not. In â€Å"Smoke alarm,† the article illustrates the dangers of inhaling secondhand smoke that is not directly inhaled, saying,† Nonsmokers have to breathe sidestream smoke continually. This smoke, which does not pass through a filter, is burdened with twice the tar and nicotine, 50 times the ammonia and substantially more cancer-causing substances, like nitrosamines, than mainstream smoke,† (Cousins). Smoking strongly affects the health of an individual in a negative way, and it affects the health of people around a smoker as well. As the health effects of smoking are becoming increasingly well known, it is difficult to not acknowledge them and take action accordingly. Why then, do people continue to smoke? The addictiveness of cigarettes is one reason why. The nicotine in cigarettes is highly addictive. Medical experts say that it is as addictive as heroin or cocaine,† (Kennedy). Once a person starts smoking, they become hooked on it and it becomes more difficult to stop and quit with each cigarette they have. In turn, being physically and mentally reliant to a product that so negatively impacts one’s health leads to the deaths of well over 400,000 people every year in the United States alone. That number is higher than the deaths of automobile accidents, alcohol abuse, illegal drugs, AIDS, murder, and suicide combined (Kennedy). Our society has not lived without tobacco though, as it may seem obvious to do knowing the harmful effects coupled with that staggering number in mind. The tobacco companies show why all in their numbers. â€Å"Tobacco is the countrys fifth-largest cash crop. The industrys revenues compare with those of the aerospace and electrical-equipment fields; consumers spend about the same amount of money on cigarettes that they invest in radios, televisions, records and musical instruments combined. Excise taxes alone on tobacco add about $6 billion annually to state and federal coffers,† (Cousins). With that significant of an effect on the economy of the United States, living without tobacco would cause an enormous impact on the people of America. The tobacco companies have a stronghold in the economy of the United States and with certainty they do not want tobacco gone. But many people make a strong push for tobacco to be outlawed as it has been in other countries. A regulation of tobacco is the least they push for and that voice has not been quiet. II. Edward Kennedy defines the fight against tobacco in his article â€Å"The Food and Drug Administration Should Have the Authority to Regulate Tobacco Products. † Senator Kennedy understands that the complete illegalization of tobacco products is out of hand currently, and the best option he has is to allow for the regulation through the Food and Drug Administration (FDA). This article utilizes the overwhelming impact that tobacco products and smoking have on the health of Americans and the dishonesty and the ignorant practices of the tobacco companies to prove why a regulation at the least is needed. Kennedy details in this article the marketing techniques that tobacco companies use in their advertising to attract new smokers, the bent claims the the companies make and the concealment of information. Annually, the tobacco industry will promote its products using thirteen billion dollars. A large majority of that money is going for the crooked process to get children to try smoking and get hooked on it before they are even legally allowed to (Kennedy). With the seemingly infinite number of deaths from tobacco stated above, it is cruel that the companies would want this for children as well. Without anymore advertisement than there currently is, four thousand children smoke for the first time this day which hooks twenty five percent of them (Kennedy). Tobacco companies have been proven to place claims on their products that hold false information, and they naturally conceal the true dangers of their products from the consumers. All of these wrongdoings show that there is a need for actions to be taken, and that action is a regulation. Kennedy also proves the need for an FDA regulation by showing the horrible health effects smoking has on people. Six million of the youth today will die from diseases tobacco has caused, and that is over four hundred thousand every year†. This number may be caused by â€Å"the nicotine in cigarettes being as addictive as hard drugs† (Kennedy). The levels are still on the rise and that is another reason why so many of the 40 million Americans hooked on cigarettes die (Kennedy). People against the regulation, Kennedy says, say th at the â€Å"FDA should not regulate a product as dangerous as tobacco† (Kennedy). It is just the opposite, however, because such a dangerous product needs more regulation to make it less dangerous. Something must be done, because â€Å"four hundred thousand deaths a year† and â€Å"four thousand new child smokers a day† is too high (Kennedy). Overall, this article did an excellent job of showing just why a regulation on tobacco is needed. The fight to regulate and ban smoking in the United States should be much easier than what it is. The youth of America are being educated on the dangers of smoking so often that they should never think to take a single puff of a cigarette, but still so many do. As with countless other actions, the first step is the most important one, and the decision to try a tobacco product could hurt them for the remainder of their life. From that first step into the world of tobacco, the quality of the user’s life drops with each day. The tobacco companies will gladly accept this new victim into their deceitful world and clamp down on their life until it’s end. The terrible effects tobacco has on the human body, the highly addictive nature of cigarettes along with the harm from other chemicals, and the danger that cigarettes pose show reason that tobacco should be banned in the United States. III. Ultimately, smoking and tobacco products have a devastating effect on the well-being of a human body no matter if an individual inhales one breath, or thousands of breaths from thousands of cigarettes. The short term effects are bad enough, but the long term effects rival those. The tobacco companies themselves do not even want to acknowledge these effects as they have shown in the past, and they are the creators of these problems. â€Å"Smoking cigarettes is linked to lung cancer and other types of cancer, heart attacks, cardiovascular disease, a decreased power of prescription rugs, and birth defects in infants† (Cousins). Smoking increases the user’s chances of having a heart attack and getting lung cancer. It is the top cause of lung cancer in the United States (Cousins). The lungs are not the only organ smoking affects, either. Links to cancer of the mouth, cancer of the larynx or cancer of the bladder have been found connected to smoking (Cousins. ) There is no winning with tobacco. Putting the extremely high numbers of chemicals into one’s body numerous times per day for many years cannot end happily. One-third of the deaths from cardiovascular disease, †¦, are caused by smoking,† writes Cousins about the other health problems of smoking (Cousins). If a smoker is fortunate and does not get cancer from smoking, they still have a much higher chance of having a heart attack in their future. While these ravaging events may not be fatal all of the time, they continually weigh down on the quality of a life a person is able to live. Smoking may affect the body’s ability to become healthy again from other health conditions or illnesses. In â€Å"Smoke alarm,† the author demonstrates this by pointing out, â€Å"Some smokers require twice the quantity of certain drugs before they benefit from those drugs† (Cousins). Talking about presription drugs, it shows that the body takes more medicine to reach the healthy benefits of the drug. This means more quantities of the drug need to be used to obtain the same effects as in a non-smoker. Prescription drugs have side-effects, as all drugs do, so taking more of them increase the risk of having the side effects. Tobacco enters all aspects of a smoker’s life and it should be banned because of the horrible health problems it causes the smoker. Furthermore, smoking has additional effects on women that prove its danger even more, and show reason for the necessity of a ban. The author shows this increased risk for women when he states, â€Å" women smokers who use birth-control pills increase their chances of heart attack exponentially,† (Cousins). A ban on birth-control pills is highly unlikely, showing the solution for the problem being a ban on tobacco and smoking in order to protect women from these harmful effects from smoking. Additionally, smoking during pregnancy has some adverse effects on the child as well as the effects it causes the smoker. The author illustrates the effects on the child when he says, â€Å"Pregnant smokers substantially increase the chances that they will miscarry, induce fetal birth defects, bear their infants prematurely and have babies of low birth weight. They increase the likelihood their newborns will die in the first month,† (Cousins). This means that a woman should not smoke on birth-control, which could lead to more preganancies. If she smokes during her pregnancy, she raises her chances of having a miscarriage, have a child with birth defects, have her child too early and that are too small, or having her child die in the first month. Something needs to be done to stop smoking from harming more than just the individual who makes the decision to smoke, and the solution is making such a horrible product outlawed. The harmful chemicals in cigarettes and tobacco products are another reason why tobacco should be illegal. The staggering number of chemicals, some with no purpose other than harm, in cigarettes is disgusting. A smoker inhales thousands of these chemicals with every puff, and many stay in the body as the author reveals, â€Å"about 1,200 chemicalschemicals also contained in chimney smoke and auto exhaustswould remain,† (Cousins). The same chemicals found in cigarettes could be attained by inhaling the exhaust from a car, or from a chimney. A person might find that behavior odd, but it is the same as smoking a cigarette, and they continue that practice for years. One of these powerful chemicals is carbon monoxide. This chemical is extremely bad for the human body as the author writes, â€Å"One dangerous compound found in smoke from all cigarettes, whatever the level of tar or nicotine, is carbon monoxide. This gas tends to bump oxygen from red blood cells and depletes the body of this vital element,† (Cousins). The vital element is oxygen, and humans need it to survive. There is no advantage to putting chemicals into a body that do the reverse the gains of one of the necessities of life. Perhaps the worst chemical in cigarettes and tobacco products, however, is nicotine. Nicotine is the chemical in tobacco products that makes the user addicted to it both mentally and physically as Cousins notes, â€Å"Nicotine has been classified as an addictive or compulsive substance by growing numbers of scientists and institutions, including the National Institute on Drug Abuse,† (Cousins). With this chemical in cigarettes, the smoker finds it more and more difficult to quit smoking and that is a reason that such high numbers of Americans are reliant on cigarettes as Senator Kennedy writes, â€Å"Over forty million Americans are currently addicted to cigarettes,† (Kennedy). With numbers this high, a ban must be put on tobacco. People are trying cigarettes when they are young, and nicotine works its black magic to keep them as lifelong customers as asserted in â€Å"TOBACCO WARS†, â€Å"‘Because of the addictive nature of nicotine, very few of those kids who became smokers in middle school and high school quit’ by college, said Henry Wechsler of Harvard University, the author of the study,† (â€Å"TOBACCO WARS†). Tobacco will not go away anytime soon as long as the tobacco companies want money, so serious and immediate action is needed. The dangers that tobacco and smoking causes people does not stop with health effects. Cigarettes pose a great danger of fires and damage. Cigarettes burn very easily, and a simple misplacement of a burning cigarette butt can lead to unrelenting fires and astronomical numbers in property damage as Cousins describes when he adds, â€Å"Cigarettes cause 74,000 fires a year, in which 2,000 people die and 6,000 are burned. Aside from the midical costs incurred, the fires add $210 million to property damages alone† (Cousins). This shows once again the tremendous financial cost of tobacco as well as humanly cost in lives and medical care. There is nothing safe about tobacco, and a ban must be put into place to give some safety back to citizens. Tobacco is the most deadly product legal in America today. Anyone can smoke cigarettes, and anyone over 18 can purchase them. The law does little to stop the spread of tobacco all around the nation, so the ultimate step must be taken. Tobacco must be illegalized because it causes too much harm to the user, the people around the user, unborn babies and to people from fires. Without looking ahead to the future, the overwhelming high number of deaths is reason enough for taking action as mentioned in an article stating, â€Å"The deaths of more than 400,000 Americans each year, 160,000 of them from lung cancer, make a strong case for the prohibition of tobacco, and particularly of cigarettes,† (â€Å"An evil weed; Tobacco†). The education of this epidemic is not enough, it must be banned to save the lives of Americans and their children. IV. The largest opposition of a ban on tobacco and smoking is how it is such a great factor in the economy. Tobacco is a huge part of the agricultural industry in America. It is heavily relied upon by many people as Cousins conveys as he states, â€Å"Tobacco is the countrys fifth-largest cash crop. About 500,000 farm families are dependent on the continued success of this industry,† (Cousins). With half a million people dependent on the crop as well as the economy of a nation, it is impossible to deny the enormous impact the removal of this would have on the nation. Nonetheless, tobacco does far more harm than it does good. For the half a million families dependent on it, there are another half a million each year who lose a loved one due to tobacco and smoking. There are other jobs out there that are not related to the deaths of so many, and those can be found easily. The help the tobacco companies do for the economy and the government is overshadowed by the spending in health care that the government must do to combat the detrimental effects that tobacco causes. So much money was needed to help the nation with their smoking-related health costs, that the government went back to the tobacco companies for help. An agreement in 1998 shows this as the article writes, â€Å" the attorneys general of 46 states signed a historic agreement with tobacco companies. he nation’s four largest tobacco companies will: pay $206 billion of 25 years to states to help pay for smoking-related health costs;†. Cousins shows the yearly cost of tobacco on health care in 1984 when he emphasizes, â€Å"The cigarette industry costs the nation about $27 billion for medical care (estimated by the American Cancer Society); † (Cousins). This shows that the health related cost and cost in human lives far outweighs the good that tobacco does for the economy of the nation. An additional argument against the fight for the illegalization of tobacco is that it is the choice of the user. In the free country of the United States, the people should have the freedom of choice to do as they please with smoking. This free choice affects the safety of others who do not want to exercise this choice. Sidestream smoke is just as, if not more dangerous as inhaling directly from a cigarette. and people who have care for their health choose not to be exposed to this. The right to a safe environment is more important than a person’s right to smoke and Cousins compares this right to others as he notes, â€Å" our freedom to do as we please has always been limited by our freedom to live in a safe society. Because spitting can spread tuberculosis, we are encouraged not to spit in public places. We are not free to start gunfights† (Cousins). Tobacco should be made illegal because the freedom of choice to smoke puts others at risk, and the unalienable right of the pursuit of happiness is compromised when this safe environment for men, women, and children who choose not to smoke is ruined. Moreover, an argument against the fight on tobacco is that a ban on tobacco will increase the number of fatal alcohol-related car accidents. The reasoning is justified by research that shows that counties that introduce a ban on smoking in public places, have an increase in fatal alcohol-related car accidents. An article shows this claim in numbers when it states, â€Å"The researchers analysed data from 120 American counties, 20 of which had banned smoking. They found a smoking ban increased fatal alcohol-related car accidents by 13% in a typical county † (â€Å"Unlucky strikes; Smoking and drinking†). This increase in accidents shows the strength of the nicotine in cigarettes because the smoker’s go anywhere where they are permitted to have a cigarette. While this number of deaths can not be ignored, it is still miniscule compared to the nearly half a million deaths that smoking causes nationwide in a year. The way to stop this accident increase is a complete ban on cigarettes, which will save them the trouble of driving far away to smoke, because it will not be permissible to do this action anywhere, as well as the trouble of future health problems that are nearly inevitable with smoking. The tobacco companies may claim countless items in the attempt to keep their product prospering in the nation, but they have not faced the facts. The facts show that cigarettes create many other health problems, and no amount of economic help, free choice, or car accidents will stop these health problems from being an undeniable part of life for smokers and non-smokers. Tobacco and cigarettes must be made illegal to stop this terrible epidemic. V. Conclusively, the utter destruction tobacco and cigarettes cause on the bodies of millions of humans across America the world show beyond any doubt that this product must be outlawed. Cigarettes cause severe health problems like lung cancer, other cancers, heart disease and a much higher risk of heart attacks. These effects account for almost half a million deaths in the United States each year. Cigarettes can increase the amount of medicine it will take to achieve the same effects in a non-smoker and in women it can significantly increase the risk of heart attacks when coupled with birth control pills. Smoking while pregnant can lead to birth defects, miscarriages, a premature birth or a low birth weight. Cigarettes contain deadly chemicals such as carbon monoxide which is found in car exhausts and nicotine which keeps a person addicted and coming back to smoke more and more cigarettes. This means they are inhaling more and more of the other thousands of chemicals found in cigarettes. Outside the body, cigarettes are a fire hazard. Thousands of fires are started every year due to cigarettes and this leads to even more deaths and health care costs. Still people argue that cigarettes should remain legal. They claim that because tobacco’s status as the fifth largest cash crop in the United States and the fact that it supports thousands of families that it should remain legal. A product, however, that kills as many or more people as it helps is not beneficial for anyone. Another argument they throw out is that it is the smoker’s choice whether or not they want to smoke. They are correct because people can choose to harm their own bodies if they want. Smoking interferes with more than just the user’s body though. People die from secondhand smoke as well as from the fires cigarettes cause, so the harm is not limited to only the user and compromises the safe environment of others. Finally, people who are against tobacco illegalization say that banning tobacco will increase fatal alcohol-related car accidents. While the research shows that is true in the low number of places they sampled, it also reveals the power of nicotine and the need people have for smoking when they are introduced to this substance. The only way to stop this problem, and all of the monstrous health effects that smoking causes is to make it against the law. It is a simple fix for such a colossal problem that affects so many millions of people, and must be done immediately to save the men, women, and children held by the grasp of the devilish tobacco companies.

Compare William Makepeace Thackerays The Due of the Dead and Sir Henry Newbolts Vitai Lampada Essay Example

Compare William Makepeace Thackerays The Due of the Dead and Sir Henry Newbolts Vitai Lampada Essay As pre-First World War literary pieces, Thackerays The Due of the Dead and Newbolts Vitai Lampada share similar thematic threads, for example in the allusions to the ideals of honour and obligation, evident in the reference to gallant, patient hearts and the personification of Honour as a name , in a contextual establishment where the majority of the upper class to whom the poetic form of communication appealed most specifically to lived behind an intricately fabricated faà ¯Ã‚ ¿Ã‚ ½ade of religious morality. Moreover, both poems also exhibit an emphasis on structure and rhythm, and while Newbolt opts for the effective poetic form of 8-line stanzas in a tight, regular structure, Thackeray utilises an ordered 4-line stanza structure with 8-syllable lines to maintain a constant rhythmic pace. There is also a prominence of rhyme with both poets employing the ABAB rhyme scheme, and the rhythmic structure explicit most especially in The Due of the Dead provides an emphasis on the last words of each line, thereby complementing the poems aural quality. Thackeray presents the central message of The Due of the Dead effectively through the division of the poem into four distinct sections from the safe, interior home environment with curtains drawn, and lamp trimmed bright in lines 1-4, through the heart-rending bombardment of the atrocities and horrors of war in lines 5-8 and the references to courage and honour in lines 9-12, to the culminant address to his readers sense of obligation to these brave men who have met a soldiers doom, in the final verses. Newbolts original setting in the first stanza Vitai Lampada is also one of relative safety and security in a bumping pitch where the only tension or apprehension is the breathless hush of the spectators, and the solitary danger is that of failing to win a cricket match. In similarity to The Due of the Dead, however, as the poem progresses there is a sharp shift to battle imagery as the reader is enlightened to the harsh reality of a war which has caused the sand of the desert to becom e sodden red . We will write a custom essay sample on Compare William Makepeace Thackerays The Due of the Dead and Sir Henry Newbolts Vitai Lampada specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Compare William Makepeace Thackerays The Due of the Dead and Sir Henry Newbolts Vitai Lampada specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Compare William Makepeace Thackerays The Due of the Dead and Sir Henry Newbolts Vitai Lampada specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It is apparent, conversely, that Newbolts primary message differs largely from Thackerays: while the latter seeks to justify and augment our sense of obligation to dead soldiers, their families, and those they loved best while they were here, the former seemingly promotes the sense of blind patriotism and jingoism that ironically plagued an indoctrinated English public during the initial stages of the First World War. In retrospect, the motivational voice of a schoolboy that rallies the ranks in the face of a river of death clearly contains a hollow dimension, and Newbolts implications can quickly be dismissed as a propagandist viewpoint; however the poignant and persuasive nature of the poets message to its target audience must not be underestimated. The use of language and literary techniques in both poems is vital in assessing their effectiveness. In The Due of the Dead, Thackeray addresses the reader directly in the quotation, Think you, it is enough, good friendand there an end?, in order to impose upon them the significance of his subject matter. There is also a pause created before the response to the aforementioned question by the transition to a new stanza, and this acts to allow the reader to dwell more on the implication of the question before its answer is delivered on unequivocal terms No. The poet goes further to create an atmosphere of tragedy and pathos by the presentation of the damage caused by the soldiers death in a list form Parents made childless, babes bereft/Desolate widows, sisters with the use of alliteration focusing attention especially on the damage dealt upon beings of utmost innocence. Newbolts Vitai Lampada displays an extended metaphorical comparison of sport (in this case, cricket) to the game of war an association that is characteristic not only of contemporary war literature, but is later witnessed in full force during the course of the First World War. The use of repetition in the final line of each stanza, Play up! play up! and play the game!, strengthens this extended metaphor and acts to reinforce the poets propagandist thesis, as well as supplementing the idea of continuity that can be inferred from the poems title. There is also a large degree of similarity in the imagery used by both poems. Most prominently, the image of blood and death is present in references to battle, and both poets utilise this in the conveyance of the harsh veracity of war. Perhaps less apparent, however, is the common use of laurel imagery, and the implications entailed by this in both poems. Firstly, this image provides a subtle reference to Greek history appropriate most especially in Vitai Lampada, where the passing on of the torch is symptomatic of the Olympic relay that acts to confirm the upper-class, highly educated target audience to whom both poems are addressed. Additionally, it is notable that this image is connected with death, as well as victory. In The Due of the Dead, Thackeray refers to the heroism and honour of the soldiers by whom the laurels worn in stanza 9, but then goes on to mention the laurel in association with tombs in stanza 13; this linkage of victory and death, complemented by a grave and sombre poetic tone, is evident not only in both poems, but is again characteristic of later early-war poetry. Both poems also employ the use of personification, particularly in their portrayal of England: Thackerays England is the communion of readers to which his poem is targeted, whereas Newbolt connects England to the cricket game, attributing it with the associated sense of security that is distant in the dust and smoke of war Englands far. In both cases the personification promotes the readers sense of pride and patriotism, however while Thackeray manipulates this into an appeal to our sense of duty to the relatives and loved ones of Englands slain soldiers, Newbolt injects accentuation into a paradoxical situation where, albeit the contrast between the safety of England and the horror of war is clearly evident, there is an mordant dimension of parallel in the transference of the torch in flame representative both of duty and pride to the host behind. In conclusion, therefore, while William Makepeace Thackerays The Due of the Dead and Sir Henry Newbolts Vitai Lampada express differing notions, both poems share a great deal of typicality with respect to context, in the presentations of their respective thesis.