Every country has its own special features and facts, and...

Every country has its own special features and facts, and we can learn more about these things from the people who belong to that country. Ukraine is located in the center of Europe. Arsenalnaya Metro Station, located in Kiev, is the deepest metro station in the world (105 meters). They also have the most visited McDonald`s in the world located near the train station. The station was built in 1960, very close to the House of Parliament and built for the political elite. Ukraine has much of historical facts, and one of which is that the worlds first constitution was designed by a Ukrainian named 0Cossack Hetman Pylyp Orlyk in 1710. They are the fifth most drinking countries in the world according to a survey in 2011. The most†¦show more content†¦The climate is best between May and September when days are warm and the nights are cool, although it rains more in the spring than in the summer. Autumn and winter are usually chili. Winters are fairly callous. January is the co ldest month with temperature of 0 °C, but sometimes it is colder than usual and can cause snow falling. The strong, cold weather is called Bora. Economy Manufacturing is an extremely significant sector of the Ukrainian economy, in terms of productivity and revenue realized. Products that are manufactured in the country include ferrous metals, transportation equipment and other types of heavy machinery, a mixture of chemicals, food products, and other commodities. Ferrous metals industry of Ukraine ranks among the top steel producers on the globe. In the mountainous area, it has Carpathians in the southwest and the Crimean chain in the south. The borders of the country have Belarus and Russia in the north, black sea in the east, and Moldova and Romania in the south. Ukraine’s current economy was produced as an inbuilt component of the larger economy of the Soviet Union. One quarter of the workforce is employed in agriculture. Other major crops include maize, rye, barley, potatoes, sugar beets, sunflower seeds, and flax. In past years Ukraine agriculture has continuously improved and it is the biggest component of the country’s economic system. Ukraine has the second largestShow MoreRelatedMy Opinion About About Marxism928 Words   |  4 Pagesopinion about about Marxism I will start by saying I admire both the great Karl Marx and Friedrich Engels whom through their ideas and inspiration gave birth to Marxism. Marx was a creative,idealist and a determinist scholar who was willing to change his mind when hes confronted with new ideas. I also believe that there were two Marx in the sense that the young Marx was more of revolutionist while the matured Marx was more of economist. I wouldnt want to discuss in details about MarxsRead MoreLouis Malle Represents India In His Documentary As A Parallel1320 Words   |  6 Pageslook so different, and so special? Why is it so distant from the Western World? 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(Dekay, Sam H, 2014, page 51-52) He said that media is an extension of the human body, it represents the development so that we understood that the development is needed now, in order to adapt to human needs the scienceRead MoreKoreans Have A Rich Culture2455 Words   |  10 Pagesculture as well as other countries in the world from their festivals, foods, technology and much more. Among the most prominent Korean culture is their language honorific or polite system. You include specific elements in the language depending on who you speak to or what setting you are in. If you plan to learn the Korean language or are currently learning the language, you ll find that applying honorifics is one of the more difficult things or probably a complicated aspect to learn. 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Harriet Tubman Essay - 1405 Words

Harriet Tubman Even before Harriet Tubman was born she had a powerful enemy. Her enemy wasn’t a person or even a country; it was the system known as slavery. It is known that at least two grandparents were captured by slave traders and brought to North America from the Slave Coast of Africa during the 18th century. Because slaves were not allowed to read and write, Tubman grew up illiterate. She left no letters or diaries that would later allow historians to piece together all the parts of her life story. But we do know that she was one of history’s great heroines. With courage and determination, she escaped from slavery herself and then led more than 300 slaves to safety and freedom. When the Civil War began, she tirelessly scouted for†¦show more content†¦Some slave owners separated a mother from her children very soon after she stopped nursing. Sometimes the mother was sold or hired out to live and work on another farm. The law did not recognize the marriages and families of slaves. It was up to the owners if they were considered married or not. As a result, many slave children never knew their parents or their own brothers and sisters. Only during the later years of slavery did most owners try to keep families together. When Araminta was a child, Maryland planters were no longer growing much tobacco. They grew wheat and corn and hoped for better times. The Brodas plantation wasn’t as rich as it had once been. The slaves knew this because many of them were disappearing from the plantations. Some were sold. Others were hired out to people who couldn’t afford to buy their own slaves. Araminta later worked as an apprentice to Mrs. Cook who taught her how to weave. The lint from the weaver’s yarn made Araminta cough and sneeze. She wasn’t at all interested in becoming a weaver and having to sit all day in a workhouse, so she paid little attention to her work. Mrs. Cook later gave up on her, so Mr. Cook decided to try her at another job. So the Brodas decided to give Araminta a job of a babysitter, she was now a scrawny seven-year old who didn’t seem bright enough to follow the simplest instructions. Her master probably thought he was lucky to get anything at all for her.Show MoreRelatedHarriet Tubman Essay2304 Words   |  10 PagesHarriet Tubman By Blake Snider December 5, 2010 Professor J Arrieta Seminar Critical Inquiry Harriet Tubman is a woman of faith and dignity who saved many African American men and women through courage and love for God. One would ponder what would drive someone to bring upon pain and suffering to one’s self just to help others. Harriet Tubman was an African American women that took upon many roles during her time just as abolitionist, humanitarian, and a UnionRead MoreHarriet Tubman Essay586 Words   |  3 PagesHarriet Tubman Harriet Tubman was a very interesting women. Harriet Tubman, was born as Araminta Ross in 1819 or 1820 in Dorchester County, Maryland. Araminta Tubman had changed her name to Harriet after her mother, and Ross of course was after her father. Harriet was born into slavery. There were eight children in her family and she was the sixth. Her mother died when she was only five years old. The first person that ownedRead More Harriet Tubman Essay552 Words   |  3 Pages Harriet Tubman was an important African American who ran away from slavery and guided runaway slaves to the north for years. During the Civil War she served as a scout, spy, and nurse for the United States Army. After that, she worked for the rights of blacks and women. nbsp;nbsp;nbsp;nbsp;nbsp;Harriet Tubman was really named Araminta Ross, but she later adopted her mother’s first name. She was one of eleven children of Harriet Greene and Benjamin Ross. 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Unfortunately, Tubman was born into this world as a slave and lived on a plantation with her family, which consisted of four brothers and four sisters. Her parents named her Araminta â€Å"Minty† Ross but soon, with the coming of age, she changed herRead MoreEssay On Harriet Tubman1771 Words   |  8 PagesHarriet Tubman is well known for a successful role in freeing many slaves through the Underground Railroad. Not many know the major effect she had on the Union Army as a Scout and a spy during the Civil War. Her bravery while helping slaves escape through the Underground Railroad and her assistance in gathering Confederate troops intelligence as a spy changed the history and made a great impact on the on the United States National Defense. 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William Still assisted our modern historiansRead MoreSojourner Truth And Harriet Tubman947 Words   |  4 PagesSojourner truth and Harriet Tubman made a huge impact during slavery times. Sojourner Truth and Harriet Tubman were two women who were born into slavery. They both suffered from bad treatment from their owner. Also, they both later in their lives ran away from their enslavement. Sojourner Truth and Harriet Tubman both took part in issue s dealing with civil rights and were abolitionists. They both went different ways in helping other slaves with obtaining their freedom. Sojourner Truth was an abolitionist

Tax Pack Dumped Online Returns Encouraged â€Myassignmenthelp.Com

Question: Discuss About The Tax Pack Dumped Online Returns Encouraged? Answer: Introducation It can be seen in the given case that Eric has bought some assets since the last year and because the given case does not mention an appropriate time for holding of such assets, it can be presumed that the same has been held for less than a year. Whenever the sale consideration of a specific asset exceeds its cost base, the taxability of capital gain arises and since in the given case, the assets are presumed to be held for less than a year, indexation benefit shall not accrue upon Eric. Eric has bought the following assets in the last year. Firstly, he has acquired assets for his own use excluding collectibles. These assets consist of a home sound system with an acquisition cost of $12,000. Besides, based on the law, if the acquisition cost of personal use assets is less than $10,000, then taxability of capital gain does not incur. Secondly, Eric has bought few collectibles that are usually to address his own benefits and enjoyment. Such collectibles consist of an antique chair with an acquisition cost of $3000, painting with an acquisition cost of $9000, and an antique vase with an acquisition cost of $2000 respectively. Besides, based on the law, if the acquisition cost of such assets does not exceed $500, then taxability of capital gain does not incur upon the transaction. Lastly, Eric has also bought few shares in a listed company for an acquisition cost of $5000 that attracts capital gain tax according to the law (Sadiq et. al, 2017). Nonetheless, in order to compute taxability of capital gain for the assets held for less than a year, the acquisition cost of such assets can be deducted from their capital proceeds that can derive the net capital gain or loss for the year (Kobestky, 2005). (Amounts in dollars) Assets Acquisition cost of the assets Net Capital Proceeds Net Capital Gain or Loss Home Sound System 12,000 11000 (1000) Painting 9,000 1000 (8000) Antique Vase 2,000 3000 1000 Listed companys shares 5,000 20000 15000 Antique Chair 3,000 1000 (2000) Net Capital Gain 5000 Therefore, it can be seen from the above computation that the net capital gain in relation to Eric comes to $5000 and the same is liable to be paid by him respectively. In relation to the previously mentioned computation, many points must be taken into account. Firstly, every personal asset bought by Eric have been purchased at an acquisition cost of more than $10,000 and that is why they are applicable for taxability of capital gain. Secondly, the collectibles bought by Eric have also been bought for an acquisition cost of more than $500 and that is the reason why these are taken into account for computing net capital gain or loss for the year (Pratt Kulsrud, 2013). Lastly, the net capital gain of $5000 has been derived by setting off the capital losses from the capital gain in the particular year It can be seen from the given case that the employer of Brian has granted him an opportunity to avail a three-year loan amounting to $1 million at a special rate of interest that must be paid by him in monthly installments. This criterion is also popularly known as loan fringe benefits wherein an employer offers loan facility to his employee at a special rate of interest that is lesser than the statutory interest rates of the market (Renton, 2005). Further, since the statutory interest is not known in the given case, it can be presumed that the loan provided on April 1, 2016, with an interest rate of 5.65% shall be the statutory interest rate of the given loan. Moreover, to compute the taxability of such loan fringe benefit, various steps can be carried out. Firstly, the taxable value of such benefit can be computed by excluding the deductible rule. In relation to this, the actual interest rate of such loan must be subtracted from the statutory rate of interest on such loan. Therefore, the interest as per the actual rate of interest shall amount to $1000000 * 1% = $10000. Similarly, the interest as per the statutory rate of interest shall amount to $1000000 * 5.65% that is $56,500 respectively. Thus, the taxable value shall amount to $56,500 - $10,000 = $46,500 Secondly, Brian must calculate the loan interest as per the statutory interest rate after assuming that the same was payable in relation to the loan. Therefore, interest as per the statutory rate of interest shall amount to $10,00,000 * 5.65% = $56,500 Thirdly, it can be observed that around forty percent of the loan has been utilized for settling the future obligations and other purposes. Therefore, the imaginary amount of tax deductible interest expense must amount to $56,500 * 40% = $22,600 Fourthly, just like the previously mentioned step, the actual interest amount of the tax deductible interest expense must amount to $10,000 * 40% = $4000 Fifthly, the actual amount given in the fourth step shall be subtracted from the imaginary amount in the third step. Therefore, it gives $22,600 - $4000 = $18,600 Lastly, after computing all the above-mentioned requirements, the final taxable figure can be ascertained by subtracting $18,600 from $46,500 that gives $27,900 respectively. After evaluating the previously mentioned steps, it can be stated that if the interest was payable after termination of the loan in place of payment through monthly installment basis, then the deemed time of such loan would have been considered from the time when such interest became payable or would have been paid (Nethercott et. al, 2013). An agreement has been entered into between Jack and Jill for the purpose of renting a property, and they are liable to share the property as joint tenants with no other disputes. Further, Jill is entitled to 90% share of the profits in relation to the sale of property whereas Jack will be liable to the remaining amount. Besides, in the event of losses, every loss must be borne by Jack alone and Jill does not take any responsibility for the same. Nonetheless, in the given case, it can be observed that a loss of $10,000 had taken place and based on the agreement, Jack alone is responsible to bear the same. However, he has full right to set off such losses with his other income so that the net income or loss for the year can be determined. Similarly, if no gains have accrued to him, he can also carry forward such losses for the upcoming years (Kenny et. al, 2017). Therefore, if Jack and Jill sell the mentioned property in the given case, it is assured that either gain or loss may incur. In the case of profit from the sale of such property, the same must be borne by both the tenants in the ratio of 90:10 wherein Jill shall attain 90% of the profits and Jack shall attain the rest. Besides, Jack can also set off the loss of $10,000 that has accrued last year in contrast to the profits that may arise from the sale of such property. Moreover, if there is a loss, Jill will not participate in the same, and Jack shall take responsibili ty for the entire amount wherein he can set off the same with other income or carry forward it to subsequent years. On a whole, the net outcome is that Jack has the right to set off his past losses with the profits of the current period so that net income or loss can be determined. Similarly, if by selling the property, losses are incurred, Jack is entirely responsible for the same and he can utilize his right to set off or carry forward the same. Therefore, Jill cannot be affected by any tax treatment in the provided case It can be observed from the case of IRC v Duke of Westminster [1936] that an individual has full right to make use of legal methods in a manner that can allow him or her to minimize his total income or total tax payable as a whole. Besides, no superior authority has jurisdiction in restricting him from doing so. However, if lawful methods are not adopted to manage the accounts, then the authorities have complete jurisdiction to restrict the same and ask for an increased amount of tax payable by him (Fullerton et.al, 2017). Further, the prevalence of authenticated documents in relation to managing the books of accounts is sufficient to prove that the methods adopted for decreasing total tax are genuine in nature. Nonetheless, the given case has proved to be of utmost significance until the emergence of other case laws in relation to accounting and taxation policies. As a result, the perception of people regarding the previously mentioned case has become distinct in nature. In relation to the current situation, this case has been of significant importance because it plays a key role in preventing organizations from influencing relevant details from their books of accounts and allows them to proceed only with genuine means (Saunders, 2015). This can be illustrated through an example wherein a business X suffering from major losses owing to high debts in the business can make use of the case law to change its details in the balance sheet or write off its fixed assets to their carrying values. In simple words, the organization X can alter its financials if it is facing major losses and even if authenticated documents are not shown, the mere transaction of writing off fixed assets will be enough t o validate the same (Fullerton et. al, 2017). Furthermore, if such business attempts to make use of fraudulent methods to do the same, then the case law plays a vital role in preventing the same from happening. On a whole, if any transaction or event that can assist an organization in doing a business efficiently and in a lawful manner, then it is appropriate for the business and not immoral or illegal It can be seen from the given case that there are various pine trees in a land that is owned by Bill and in order to graze sheep in the land, Bill has no other option than to cut the trees. If he hires a logging company to the same, he shall receive $1000 for every 100 meters of timber provided to them. Since, the given case does not provide relevant information about the total amount of receipts attained by Bill from the logging company, the same can be regarded as a revenue receipt, and capital gain tax must not incur upon the same. Further, if Bill attains a lump sum amount of $50,000 for providing the right to such logging company for clearing out the timber trees from his land, the same receipt cannot be regarded as a revenue receipt. This is because it is a non-recurring receipt and is associated with a lump sum payment that is received only after giving the right to perform the required task (Barcokzy, 2010). Nonetheless, this receipt must be considered as a capital receipt and the same must be taxable under the heading capital gain tax for the year. On a whole, it can be seen in both the cases that Bill receiving some amount of money. However, the major difference in both the cases is that in the first case, it is a recurring receipt and is not a lump sum payment that has been received after provision of the right to perform the required task. In contrast to this, it can be witnessed in the second case that the lump sum amount of $50,000 is a non-recurring figure because, after removal of timber from the land, it will surely take some time to grow again. Therefore, since Bill has offered a right to the logging company for clearing the timber from the land, and in exchange, he has received a lump sum amount, the same cannot be considered as a revenue receipt and instead, it must be regarded as a capital receipt (Thorpe, 2012). This is because it is mainly associated with the selling of an asset to the logging company and hence, taxable under capital gains. Similarly, the first case shall be taxable under the normal rate of taxes. References Barcokzy, S 2010, Australian Tax Casebook, CCH Australia Ltd Fullerton, I.G, Deutsch, R, Friezer, M.L, Hanley,P Snape, T 2017, The Australian Tax Handbook Tax Return Edition 2017, Thomson Reuters: Australia Kenny, P, Blissenden, M, Villios, S 2016, Australian Tax 2017, Thomson Reuters: Australia Kobestky, M 2005, Income Tax: Text, Materials and Essential Cases, Sydney: The Federation Press Nethercott, L, Richardson, G Devos,K. 2013, Australian Taxation Study Manual, Sydney. Pratt, J. W Kulsrud, W N 2013, Federal Taxation, Oxford university press. Renton N.E 2005, Income Tax and Investment, 2nd edition, Sydney Sadiq, K, Coleman, C , Hanegbi, R, Jogarajan,S, Krever, R, Obst, R, Teoh, J Ting, A 2017, Principles of Taxation Law 2017, Law book Australia Saunders, C 2015, The Australian Constitution, Carlton: Constitutional Centenary Foundation Thorpe, C 2012, Tax Pack dumped online returns encouraged ABC News, viewed 14 September 2017 https://www.abc.net.au/news/2012-07-09/tax-pack-dumped-online-returns-encouraged/411778

The Differences between the Chesapeake and New England Area in Colonial Times Essay Example

The Differences between the Chesapeake and New England Area in Colonial Times Essay The Differences Between The Chesapeake and New England Area In Colonial Times Europeans began the colonization of America in the early 1600s. In the beginning they all came to escape from something in Europe, and while there were many various reasons for leaving, most were fleeing from religious persecution. The other main attraction was economic prosperity in a new world rich with resources, to either be sent back to Europe, or to simply use here and make a new life for themselves, better than that which they had back home. The English colonies of the Chesapeake nd New England were similar in terms of who founded them ( English settlers), but the similarities pretty much stopped there when it came to reasons for settling, and once they had established themselves how their economies and societies were set up. They differed greatly in economic structure, religious beliefs, societal structure, and also population make-up. The two regions were very close, but in the end became two completely different regions with unique identities. The New England area was originally settled by people seeking religious freedom in the new world. They were primarily Puritan Separatists. They decided to come to the new world after the Church of England separated from Catholicism in a decision made by King Henry VIII. Although the Church of England and Catholicism were no longer intertwined, they still felt they did not have the entire amount of religious freedom they desired. They decided that the best course of action would be to head to the new world so they could start a society in which they could practice their religious beliefs freely and without persecution. We will write a custom essay sample on The Differences between the Chesapeake and New England Area in Colonial Times specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Differences between the Chesapeake and New England Area in Colonial Times specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Differences between the Chesapeake and New England Area in Colonial Times specifically for you FOR ONLY $16.38 $13.9/page Hire Writer They were also Joined by some quakers and catholics who had not Joined the church of England, who also wanted reedom to practice their religious beliefs how they saw fit. Although they came to the new world to start a society based on living a religious life,having religious freedom, and being a tolerant society, in reality they ended up being very pompous in their beliefs as being holier than thou towards the other colonies. This is because their entire societal structure was based on religion, and living as virtuous a life as possible. The Chesapeake region could not possibly be any more opposite of the New England region when it comes to their religious beliefs and practices. The Chesapeake region was founded primarily for economic gain, and therefore religion was not the cornerstone on which it was founded, as was the case with the New England region. The primary church in the Chesapeake region was the Anglican church. Religious participation and emphasis was very low in the Chesapeake region. Due to this their society was not structured around religion as was the New England region, instead it was structured around economic prosperity. The New England regions societal structure was completely based on religion due their being founded on the basis of religious freedom. This meant that everyone in the region was very faith oriented, and conducted themselves as so. The population in the New England region was almost completely white Europeans. There was very little to no commercial agricultural operations in this region as they came with the intent of religious freedom and not economic enterprise. Due to this they relied primarily on subsistence farming to provide for their wants and needs. The only real commercial ventures in the area at the time were ship building and woodworking. This led to their being a large amount of urban development in the area at the time ue to the need to house all of the people who lived in the region. They could afford the land to house as many people as they wanted since they did not need the land to use for farming and other agricultural endeavors as they were not concerned with making a profit off of them. In a very stark contrast to the societal and economic makeup to the New England area, the Chesapeake area was once again a polar opposite in almost every aspect mentioned above. The Chesapeake area was not founded on pursuit of religious freedom, but instead in the pursuit of economic prosperity. As such there society was completely structured around economic ventures and financial gain, primarily through the agricultural industry. The main cash crop for the area during this time period was Tobacco. Since they were focused entirely on agricultural enterprises and making as much profit as possible, their population makeup was very different as well from the New England areas population. They Chesapeake region was absolutely chock full of slaves. All of these slaves were needed in the area to work the agricultural fields at a low cost, or simply the nitial cost of the slave. Implementing slaves into the equation meant that all of the owners of these agricultural enterprises were able to maximize their profit, and therefore become very wealthy, which was the original idea behind founding their region from the onset. Due to this practice the regions population was primarily made up of slaves. It required a lot of slaves to work the immense amount of agricultural areas that were found throughout the region, and so they brought as many slaves over from Africa as they could. As a result of the area being founded olely for the purpose of agricultural enterprising and economic profit, there was very little actual urban development. Although the regions eventually Joined in the formal formation of the American colonies, they were completely different regions from the onset, and during their time. The Chesapeake region being founded completely for economic gains, while the New England region was founded entirely for the pursuit of religious freedoms. The societal structure of the Chesapeake area was completely founded and based upon economics, while the societal structure of the New England Area was almost ompletely faith based. The population structure in the Chesapeake area was almost entirely land owners and their slaves, while the New England area was simply comprised of white Europeans. There was no real heavy economy in the New England area at the time aside from ship building and wood-working since they were entirely focused on their faith, and in contrast the Chesapeake was completely focused on and centered around their agricultural economy. In the end although they were different, they came together and formed the beginnings of what is now our nation as we know it today.