Sunday, December 29, 2019

Analysis Of Persepolis By Marjane Satrapi - 1620 Words

Ernesto â€Å"Che† Guevara, an international revolutionary figure, once said, â€Å"Passion is needed for any great work, and for the revolution, passion and audacity are required in big doses†. Persepolis is an illustrated autobiography childhood novel of Marjane Satrapi, in which the author tells her story of growing up during the Iranian Revolution that started in the late 1970’s and the challenges she faces with life and family. Satrapi’s story shows the power and importance and of the true meaning of family. It depicts that teaching the fundamental values of fairness and equality is very important in the formation of a young life. Marjane grows up during the 1979 Iranian Revolution, which is known as the Islamic Revolution. Under the Revolution, stern Islamic law is applied to all sectors of society. Before this time, Marjane is ten years old, attending a French non-religious school where boys and girls attend classes together. In the early 1980â₠¬â„¢s strict Islamic law begins to impact daily life. Under Islamic law, westernized schools close down, and boys and girl separated are from each other in schools. The girls are forced to wear veils and to confirm to strict Islamic behavioral guidelines: â€Å"Everywhere in the street there were demonstrations for and against the veil† (5). Although Marjane and her family are religious, they are also a modern family. Marjane’s family history has a big influence on her and her feelings about her culture. Marjane’s family experience conflictShow MoreRelatedAnalysis Of Persepolis By Marjane Satrapi1331 Words   |  6 PagesThe memoir, in graphic novel format, Persepolis, written by Marjane Satrapi, describes and summarizes her progression from childhood to her adolescent years of life as a character named Marji. The author successfully accomplish explaining the important aspects of her life with the help of graphic images that summarizes the climaxes of her childhood. Her belief that her country’s government was disrupted and practically useless, in a sense that they do nothing to help or to better their countryRead MoreAnalysis Of Persepolis By Marjane Satrapi1336 Words   |  6 Pagesthe graphic novel of Persepolis. Not only were Muslim women constantly judged by what they wore but they were also told how to act, what to think and how to raise their families. First of all by telling a woman what to wear is limiting their few rights they owned. It seems as if it destroys the individuality of a women. However the Muslim regime thinks differently and believes, it should be mandatory for women to wear the veil in order to follow their religion. Marjane Satrapi as the narrator demonstratesRead MoreAnalysis Of Persepolis : The Story Of A Childhood By Marjane Satrapi758 Words   |  4 PagesIn light of the analysis of the graphic novel of Persepolis: The Story of a Childhood by Marjane Satrapi, it is clear that events portrayed in the novel represent the tribulations and tragedies that various citizens of Iran experienced upon the downfall of Reza Shah, the Islamic Revolution, and the Iran-Iraq War. In terms of plot, the story is told through the memoirs of upper middle class Tehran female citizen, Marjane Satrapi aka â€Å"Marji†, as she recounts her perceptions and views of the overthrowRead MoreAnalysis Of Marjane Satrapi s Persepolis 1425 Words   |  6 Pagesto childhood. Political socialization, the process by which an individual attains their political attitudes and values, argues that a number of agents, primarily family influences ideological development (Burnham). In Marjane Satrapi’s graphic autobio graphical novel Persepolis, Satrapi affirms the notions of political socialization, specifically the importance of family as the primary agent of socialization, through her depiction of growing up during the Islamic Revolution and the infancy of the IslamicRead MoreThe Complete Persepolis Marjane Satrapi Analysis1072 Words   |  5 PagesIn her graphic novel â€Å"The Complete Persepolis,† Marjane Satrapi explores different identities and works through troubling hardships as she comes closer to who she truly is as an educated Iranian woman. Satrapi expresses the many trials and tribulations she endured while living in and out of Iran during parts of the Islamic Revolution, all whilst trying to find her identity as a child, teenager, and adult. Although she loses herself along the way, she always finds her true identity and self-worthRead MoreAnalysis Of Marjane Satrapi s Persepolis1264 Words   |  6 Pagessociety, ideas of violent loss and laying down your life for your co untry seem distant, an army’s world. During the Iranian revolution, loss and suffering were weaved into the fabric of their lives. To know Iran was to know war. In Marjane Satrapi’s graphic novel Persepolis, she argues that Marji’s developing views on death and martyrdom serve to personalize our perspective on war. From the beginning of her story, Marji is suspended in limbo between two clashing ideological worlds. She is educatedRead MoreAnalysis Of Marjane Satrapi s Persepolis Essay1519 Words   |  7 PagesIn her autobiographical comic Persepolis, Marjane Satrapi, within the first five pages of the book, tells the reader that she was born with religion. She immediately explains (in regards to the Islamic practice of veiling) that â€Å"I really didn’t know what to think about the veil. Deep down I was very religious but as a family we were very modern and avant-garde† (Persepolis, 2003, pg. 6). For western feminists, this ambivalence towards the veil has been a common topic of discourse. In secularizedRead MoreAnalysis Of Marjane Satrapi s Persepolis Essay1300 Words   |  6 Pagesare not the villains the media shows. There are people in Iran that believe we have irrational thoughts about their country, and believe their country is not what we think it is. In Persepolis, Marjane Satrapi discusses life in Iran because she wants people to know that there are good people living in it. Satrapi feels her entire nation should not be viewed solely on the fact of its past extreme actions. She feels like since she was a child other countries deem the whole Iranian population as terroristsRead MoreAnalysis Of Marjane Satrapi s Book Persepolis1239 Words   |  5 Pagesyou are sent to war. In today’s society, ideas of violent loss and trading life for country seem like issues in an army’s world. During the Iranian revolution, loss and suffering were woven into the fabric of all Iranian lives. In Marjane Satrapi’s graphic memoir Persepolis, she argues that Marji’s developing views on death and martyrdom serve to personalize our perspective of war. From the beginning of her story, Marji is suspended in limbo between two clashing ideological worlds. Akin to many elementaryRead MoreThe Old vs. New: A Rhetorical Analysis of Persepolis by Marjane Satrapi776 Words   |  4 PagesIn the book Persepolis, a non-fiction piece about the author Marjane Satrapi’s life in a changing Iran, Satrapi explores the idea of tensions between old and new by referencing conversations with her grandma, talking about parties, the transition of the veil into society, talking about her school, noting the demonstrations that took place in the streets, and discussing the cultural revolution that occurred. Satrapi purposefully communicates this theme to the audience to contrast the Iran she grew

Saturday, December 21, 2019

Mexican Economy Essay - 1609 Words

On December 20, 1994, in an attempt to make Mexican products more competitive, Mexican President, Ernesto Zedillo Ponce de Len, devalued the Mexican Peso. Unfortunately, attempts at keeping the Peso to only a fifteen percent devaluation failed. The Peso dropped almost forty percent (Roberts, 1). It went from 3.5 to almost 7.5 peso’s to the dollar before it stabilized. The devaluation not only sent shockwaves through the Mexican economy, but through the rest of the world. Why should the world now risk it’s money to save Mexico? Why not just let the Mexican economy and government collapse? To calm these shock waves United States President Bill Clinton, acting on his executive order, organized an approximately $49.5 billion aid†¦show more content†¦With the threat of rebels in the south or the Institutional Revolutionary Party (PRI) possibly overthrowing the government, the rewards that foreign investors were about to reap from the large scale Mexican privat ization were quickly fading, hence the devaluation of the Peso in 1982. Who wants to invest in Mexican institutions if the government no longer has the power to protect them and insure their prosperity? The socialist party managed to take control of the government and nationalized everything in sight, costing investors billions of dollars in lost property (Roberts, 3). Investors were facing the gloomy possibility of losing billions, even trillions of dollars to nationalization. Mexican stocks, debt, and currency would be rendered worthless. If a socialistic government were to take control of Mexico, then every other rebel group and socialist party in Latin America would now seize this opportunity and throw their own rebellions--possibly erupting a situation in Latin America where not only the moneys, but the militaries of the world would be needed to once again bring stabilization to this region of the world. This would give new meaning to the words: foreign direct investment. Instead of using money to stabilize and grow underdeveloped economies, the world would be using blood. With the globalization of products follows the globalization of stocks, foreign debt, and currency: where one country’sShow MoreRelatedHow Did The Economy Affect The Mexican Economy1137 Words   |  5 Pagesrates and debt rose to an uncontrollable point. Intending to boost the countrys economy, the Lopez Portillo administration spent vast amounts of public spending on electricity generation, construction, the mining industry, and manufacturing. However, the country’s debt rose due to the US and other countries taking advantage of their large amounts of oil. The world oil market collapsed, and with it, the Mexican economy. In addition, an earthquake in 1985 killed almost twenty thousand people and leftRead MoreAnalyzing Political Corruption And Its Effects On The Mexican Economy1623 Words   |  7 Pageson the Mexican Economy Gyadisha Sulvaran Palm Beach State College Macroeconomics Warren Smith 4th of April 2014 â€Æ' Abstract For macroeconomics, we were given an assignment to examine and analyze the causes of the business cycle in foreign economies. We were divided into groups of 6 and were given the instructions to randomly select a continent. Our continent was North America. We had to choose between Canada and Mexico. The reason why we decided to choose Mexico is because of its economy trade withRead MoreHow Does Economy Affect The Mexican Economy965 Words   |  4 PagesThe Mexican economy is currently the 15th largest economy in the world with a GDP of $2.2 trillion (â€Å"Index of Economic Freedom†, 2017). In comparison, the United States had a GDP of $18.57 trillion in 2016 (â€Å"United States GPD†, 2017). Fears of a Trump presidency initially caused predictions for a slower GDP growth in 2017, but as fears are eased Mexico’s finance ministry has increased their predictions for the GDP growth to an estimated 1.5% to 2.5% increase for 2017, raised from the previous estimateRea d MoreTo What Extent Did Railroads Affect The Mexican Economy2230 Words   |  9 PagesTo what extent did railroads affect the Mexican Economy in the years 1865 through 1929? Section 1 - Identification and Evaluation of Sources (499) The research question that is being addressed is ‘How did the development of railroads between 1865 to 1929 impact the Mexican economy?’. The first source’s origin is a book that is titled The Civilizing Machine: A Cultural History of Mexican Railroads, 1876-1910 written by Michael Matthews. This source helped a lot in the process of gaining informationRead MoreThe Mexican American Border And Its Effects On The United States Economy906 Words   |  4 PagesI am writing this letter to respectively bring your attention to the Mexican-American border, its damaging effect on the United States economy, and potential solutions to this specific situation which has become known as the Border Crisis. As you may already know, the border runs from Tijuana, Baja California to Tamaulipas and Texas. According to the International Boundary and Water Commission, the border’s length is 1,954 miles and is the most frequently crossed international border, mainly by undocume ntedRead MoreFree Market Capitalism in The United States1293 Words   |  5 PagesINTRODUCTION The US has been leading the world economy with its model of free-market capitalism for last three decades. We have been told that, if left alone, markets will produce the most efficient and effective outcome. Because individuals know what the best way is and they are the ones who will be rewarded according to their productivity. Therefore, maximized freedom and minimized state intervention have been regarded as the most beautiful contribution to economic development. However, not allRead MoreThe North American Free Trade Agreement Essay1356 Words   |  6 Pagesimpact of NAFTA, its influence on different economic sectors, and the dynamics of free trade between the developed economies of the U.S. and Canada and an undeveloped country, Mexico Macroeconomic Effects The formation of NAFTA put together a $19 trillion market comprised of around 470 million consumers.  The large majority of economists concur that NAFTA has advanced the economies of its members. Trade in the region has increased dramatically from 1993, from around $290 billion to around $1.0 trillionRead More1950s Vs 1950s Essay753 Words   |  4 PagesIf you compare the 1950’s to today you might say it is very different things like segregation, economy and family dynamic have altered. And yes many things have changed throughout the decades but not everything is as equal as you might think it would be. This paper will focus on the comparisons and differences of today vs the 1950’s. Just to list a few the family dynamic and the economy of today has altered juristically compared to the prosperous 1950’s. For families of today Nytimes.com statesRead MoreGlobalization And Competitiveness : The Impact On Future University Of Alberta Bcom Graduates Essay982 Words   |  4 Pageschooses to compromise their ethics for economic gain. Globalization of world economies had led to an ethical dilemma as a result of an exploitation of outsourced labour. The responsibilities of morality and ethics are left to individuals and/or corporations. This can be seen in Professors Scholnick’s Globalization lecture slides 9-14 where the negative implications of outsourcing labour are depicted. Workers in outsourced economies such as Bangladesh are subjected to mistreatment due to the lack of ethicalRead MoreEssay about The Independence of Spainish Colonies in America1174 Words   |  5 Pagesthe Americas faced huge political, social and economic problems in the sixteent h and seventeenth centuries. The empire was stretched to its limit politically and socially with the threat of an uprising from the slave population in its empire. The economy also played a major role and the outlook was just as bleak for Spain with the American colonies drifting towards independence. Spain did not seem able to cope with its empire and had found itself in trouble with regards to mining which was at the

Friday, December 13, 2019

Chinese Typography Study Free Essays

string(59) " marks and geometrical structure should not be overlooked\." Typography in Publication Design Chinese Typography Study Training for cultural awareness and sustainability Choi Chi Kit Jackson, Hong Kong Design Institute, Hong Kong, ckchoi@vtc. edu. uk Monica Chiu, Hong Kong Design Institute, Hong Kong, monchiu@vtc. We will write a custom essay sample on Chinese Typography Study or any similar topic only for you Order Now edu. hk Sylvia To, Hong Kong Design Institute, Hong Kong, sylviato@vtc. edu. hk Abstract: This paper aims to present the unique quality of Chinese letterforms characters, and to discuss our approach of teaching Chinese typography as a tool of nurturing cultural awareness and sustainability. Through in-depth research of traditional literature, study the philosophy from past, examine the visual symbols and tangible artifacts in the surrounding at present-day to enable students’ to translate and transform the materials into experimental typographic designs for modern communication. We believed that this is a good method for our future creative talents to engage with traditional value and essence sustainability through typography design practice. Key words: cultural awareness, Chinese aesthetics, letterform appreciation, iconic architectural elements, pictogram, philosophy, cultural identity . Introduction Movable types have contributed a major way of communication since the invention of printing. Today, the existence of digital media has drove typography design to a formulaic nature. For Chinese typography, the unique human philosophy contained in writing system enriched our life and soul since it’s developed by ancestors and scholars. However, the reliance o f digital media made this distinctive philosophy being disregarded by many design students in Hong Kong. Since ancient time, human civilization reflected and recorded cognition towards their living environment by direct imitation to produce imagery or drawings, for example cave paintings, monumental carving and primitive written symbols. However the direct copying of objects and forms had its limitation when it came to abstract association of ideologies. During civilization development, languages were formulated and gradually migrated into two different streams: one headed to the direction replacing pictographs with phonetic system all together. Pictographs were soon replaced by alphabets; which the meaning of words were constructed by combinations of different sound, later developed into language system with enormous amount of words. Another different direction was extension from pictograph with phonetic component and the additional association from pictographs. The former was well adopted by western world to become roman alphabets whereas the latter was Chinese characters for Chinese culture. AaBbCcDdEeFfGg Chinese typography constituted a major way of communication for literature and culture sustain. Unlike roman alphabets, the meaning of Chinese characters comes with the unique combination of ancestor’s artifacts, activities, space and sounds in daily life. Even though the representation of Chinese letterforms changed according to human civilization, this unique way of writing system ( Kanzi) still transmit in today’s Chinese characters since oracle bone script been found. Horse ? Herd ? Despite the changes and amendment made along the rise and fall of dynasties, Chinese written language is basically retained with the same ancient artifacts and literature and still in used today. In some sense, we are communicating with our ancestors. ? In this paper we discuss the nature and characteristics of Chinese writing system with the approach of training aims to revitalize this cultural philosophy on contemporary Chinese typography. 2. Design Principles of Chinese Character 2. 1 Traditional Chinese culture in modern design context Chinese arts and crafts development reached its peak as early as Han Dynasty (206 B. C. – 8 A. D. ). Lots of documents have been found such as the Kaogong ji (1) that llustrated and stated rules and dimensions for architecture and decorative ornaments. These information was however more inclined to the technical aspects of construction and production rather than the design principles and thinking in a modern context. Pages extract from Kaogong ji The closest attempt to design theory and thinking seems to be embedded in the deepest roots of Chinese culture when our ancestors tried to create the primitive form of communication, the C hinese letterforms. This can be trace in the six categories of Chinese Characters, the ‘liushu ’. 2. Generation of Chinese characters Chinese characters evolved basically from pictographs that represent objects, actions, events and sounds since 5000BC. This is distinctive from roman alphabets which the meaning of words comes from a combination of alphabets but not from one single alphabet. Every Chinese character has its own meaning, or even more than one. Various types of character were first classified systematically in Han Dynasty, around 100 AD by the Chinese linguist Xu Shen , whose etymological dictionary ‘Explaining Simple and Analyzing Compound Characters, Shuowen Jiezi, divides the script into six categories, the ‘liushu’. 1. Pictographs ( xiangxingzi) 2. Pictophonetic compounds ( , Xingshengzi) 3. Indicative Characters / Ideograph ( , zh shizi) 4. Associative Characters / Logical aggregates ( , Huiyizi) 5. Associate Transformation ( , Zhu nzhuzi) 6. Borrowing ( , Ji jiezi) We have approximately over 60,000 Chinese characters. Although some strokes were simplified or lost occasionally in the past, Chinese characters are basically is in its stable structure since Qin Dynasty. (2) The 6 categories of Chinese Character (‘liushu’) mention here is an extreme important knowledge for Chinese for maximizing our communication possibility, to serve as guideline for new letterform creation in coherent logic; this can be discussed as similar as western design principles. 3. Chinese Typography Training Today, we are constantly bombarded by excessive visual excitement and information. In the process of coding and decoding visual message, if the origin of Chinese letterform can be well preserved, one can reveal the purest form of visual dialogue for our next generation. Communication depends on common principles -assumptions and meanings, purpose and values – but common meanings can be established only by communication and agreement† (Richard McKeon, 1998). 3. 1 The consequence of traditional and modern Chinese characters Although the unique combination of symbolic marks still exists in modern Chinese letterform, a major problem is modern fonts de sign concentrate very much on modification of geometrical shapes to relatively simple structure for the needs of digital media. Hence, we see the large gap between the combination of symbolic marks and cultural meanings obtained within. In order to sustain the unique literate and cultural traditions, we believe the co-existing of symbolic marks and geometrical structure should not be overlooked. You read "Chinese Typography Study" in category "Essay examples" Pictogram Oracle Bone script Bronze script Seal script Clerical script Regular script Cursive script Movable type Digital font ? ? Same as many western typography design, our practical guide to Chinese typography training is a combination of origin and new, involved literature review and experimental workshops. Along with our four years coaching experience gone through with the application and interpretation of philosophical notion of Chinese calligraphy emerged with theoretical, aesthetic and contextual approaches. Time Space Social Artefacts ? Literature Cultural People 3. 2 Cultural sustainability Chinese letterform composed of symbolic marks for linguistic and visual communication. It is a significant medium to connect Chinese culture and social ideologies. In this regard, we obtain Chinese typography as perfect channel to facilitate student’s creativity as well as literature and cultural knowledge. Literature Review Experimental Workshops Design for cultural awareness and sustainability. 3. 3 Teaching and learning strategy Our training method consist two main stages: 3. 3. 1 Literature review It is our essential stage to buildup theoretical and methodological brought from ancient Chinese intellects, a practical based training leading students to translate and transform the Chinese calligraphy philosophy into new visual dimensions. 3. 3. 2 Experimental workshops Another approach to learn typography is to forget about typography. By employing experimental graphic treatments, materials and imagery, we hope to further enhanced audience’s emotional and spiritual responds in reading. Through serious of experimental workshops, we facilitate students to explore and experiment new visual codes. Through our practice-based research project fused with theory and medium in all kinds, we established new aesthetic perspective and approach that manifests the fusion of cultural and functional qualities for contemporary Chinese typography design. Eventually, increase the awareness of cultural sustainability. Literature review Experimental workshops Learning process Origin ? Translate ? Transform + Learning process Explore ? Experiment To demonstrate the idea how we embrace literature and cultural knowledge as well as facilitating students’ Chinese typography creativity, our learning contents and work examples will be further discussed. Student’s examples will be show to demonstrate our academic achievements including the awarded projects in national competition. 3. Learning Contents 3. 4. 1 Fundamental Principles of Chinese Letterform Chinese calligraphy is an expression of innermost spirit of one’s well-being. Calligraphy appreciation enriches viewers experience through acknowledge of one’s expressive strokes, shapes and structure. In the past, painter and calligraphers has a common practice to developed skills begun by imitating works from great masters. The exercise shown here was intended to re visit, rethink and embrace the very fundamental principles of Chinese writing system. By respecting the origin to establish new forms, and be free to give personality to that form. Exercise: Calligraphy in practice Knowledge: principles of writing order, 8 strokes theory, 34 grid systems, origin of Chinese calligraphy, personality, express, control. Technique: structure, strokes, form, shapes, and grid. Learning process: Origin 3. 4. 2 Letterform and Chinese Philosophy Chinese Yin-yang philosophy used to describe how polar opposites or seemingly contrary forces are interconnected and interdependent in the natural world, and how they give rise to each other in turn. The Yin-yang concept is not opposing force, but complementary opposites that interact within a greater whole, as part of a dynamic system of equilibrium. Chinese typography consists of Yin-yang philosophy within. Elements of each letterform are in placed within a grid system of 34 different formats. Everything is organized in a right position of perfect balance. Yin-yan Examples of Chinese letterform ? ? ? ? ? Symmetrical Balance Asymmetrical balance Stability Visible invisible Spacing Fullness and emptiness Balance and sense of space Balance and hierarchy In this content, students were asked to learn historical knowledge of Chinese calligraphy and principles of Chinese letterform design. Through extensive exploration and experiments to develop, translate and transform the principles into modern typography design. The training is to nurture the appreciation of aesthetic quality of Chinese letterform. 3. 4. 3 Simplified type strokes and forms Although there are straight structure and format for standard characters, designers still have flexibility during actually implementation of Chinese characters (Junior school teachers may disagree with this). Since Chinese characters are the graphic representation of what we see in real world, there is no absolute right or wrong composition of letterform. In fact the development of script has reflect this flexibility: pictographs metal scriptseal script clerical script regular script, not to mention the drastic change from Traditional Chinese to Simplified. Letter strokes and composition are continuously morphing and altering over time. Historically, it is a visual game which artists play around with the forms and strokes for visual interest such as , , . Today, these hrases are still in use in our ordinary life such as paper cut, red banners for blessing; embroidery, furniture and architecture for decoration†¦ So, almost every character has its own meaning or a story to tell. The following examples demonstrated how Chinese characters can be read as graphic forms with an intentional to remove strokes and emerge two or more forms together to become new composition. Viewers are amus ed by the tricks, and enjoy the process of reading and decoding the design. And we believed that this can be a good appetizer for students to start off the feast of Chinese Typography. For this content, students were asked to play with their own Chinese names by simplifying strokes and forms. They may find it confusing in the beginning but soon discover the fun of â€Å"being wrong†. Strokes were removed deliberately but the principle is that the characters could still be read and be understood. The process includes reduce strokes ? add weight ? use counter space ? align grid ? create style. The experimental exercises show below demonstrated how students examine the equilibrium philosophy with strokes from Chinese name. Through practicing the principles as first step, several techniques were employed (Diagram 1-5). Next, students were asked to come up with a suitable idiom or phase that can well express the visual quality from previous design, finally translate and transform the visual approach and ordinary letterform to new image structure (Diagram 6). Exercise: Type structure Knowledge: structure, strokes, grid, form, shapes, space, yin-yang philosophy. Technique: eliminate elements, graphic treatment, Visible invisible space, positive negative association, counter space, form and deform, distortion, grouping, illusion, positive and negative space, fullness and emptiness, visual balance in strokes, counter-space, the subtle interchangeable black and white marks Learning process: Origin Translate Transform 3. 4. 4 Characteristics from materials Chinese characters are pictogram compose with symbolic marks of artifacts to become the foundation of our culture, however people today are often ignor e the beauty and stories behind. The beauty of such simple geometrical form revealed the culture, activities, space, sound or motion of daily life at the time. Each letterform build within a grid contained a story, a connotation or more. If Chinese characters are originally invented by our ancestor with an instinct to be survive, why can’t we create typography from ignoring everything about typography? Psychologists suggested that human being is capable of internally organizing and representing aspects of his environment, and this representation or map is subject to continuous change and revision. Each time this cognitive map is changed or reinforced that can be said to have ‘learned’. (Kerry J. McGarry, 1981). Our following exercise requires students to examine the properties of various materials and explore the possibility to create Chinese characters which convey message in both visual and language. Through the assignments, students were asked to keep repeat testing by manipulating materials. Our workshop for this particular topic consists of two stages: 1. 2. By playing with physical materials to examine and explore the possible appearances or performance Observe to discover the human physiological reaction against the experimental work Softness within hardness explores the physical property of bamboo stick Cloth ? , surround ? , penetrate ? , stand ? , Rise ? , transparent ? , roll ? The above works demonstrated our process to obtain human physiological reaction through materials. The collected information and experiments such as textual elements or visual appearance will be transformed and developed into typography that can convey a message with physiological response. Exercise: Play with materials Experiments: materials, texture, objects, etc. Techniques: flat laying, top-up, layering, reduce/destroy, add on or attach, transparent, marks or scare, positive negative space, lighting shadow, 2D or 3D, physical chemical reaction, interaction, alternation, etc. Learning process: Explore Experiment 3. 4. 5 Artefacts This is another experimental workshop attempted to challenge the functional aspect of letterforms. If Chinese characters concealed imagery of artefacts for functional communication for humane society, we doubted if this communication still serve effectively? Would this be a communication gap between ancient time and modern world? Can this problem be fixed by rediscovering the elements consisted in our present time? In this exercise, students were asked to discover their own letterform story through image capture. Students were asked to capture the expressive cultural artefacts or physical environment, with those elements found from existing place and time, a contemporary letterform is possibly formulated. Exercise: Type finding Exploration: cultural artifacts, icon, architecture, humanity, society. Technique: photography, discover, observation. Learning process: Explore Experiment 4. Type design inspired by ‘liushu’ 4. 1. Pictographic Characters ( xiangxingzi): Strokes and structure VS iconic elements and symbols Pictograph, also known as pictogram to conveys its meaning through pictorial illustration of a physical object. The forms of these Chinese characters can be linked and associated directly to the physical objects such as Horse, Fish, Sun and Moon ( ). As highly simplified graphic representation of objects, motion and stories, a scene of drama all frozen into a still frame, all these dialogue, props, lights and textures are condensed into graphic strokes. The beauty of culture is locked into the visual codes of each letterform. When we believe that Chinese characters are frozen images of drama/stories, the best way to unfreeze them is by placing them back to the physical/material world. There has no necessity to create additional visual elements if they are already out there in the real world. Perhaps all we have to do is to re-discover them again. In this exercise, students were asked to create their typeface through captured image of iconic structures and cultural artifacts of architecture, temples, street scenes, Chinese restaurant, local tea shops, road signs, ritual materials, and any thing relates to our heritage and culture. Students will then ask to identify the patterns and images until the basic visual elements can be revealed. A new letterform will be formulated and developed with those elements they found. Students were also encourage to study the pictorial origins and stories of Chinese characters, experiment to decode all underlining meanings, almost like an archaeologist interpreting the prehistoric world of life with unearthed fossils. (Left to Right) Light ? , Hole ? , Bamboo Scaffolding Light ? : It depicted the simplest form of light beam that created the strokes radiated from the center point. Hole ? : There had no stroke in the word. The form was generated with layers of corrugated boards that created the depth of a hole. Bamboo Scaffolding : The student studied thoroughly the materials and structure that construct the unique characteristics of the bamboo scaffolding. All elements were reduced to their basic forms such as the bamboo sticks, tiding strings, broken pieces, dirt and objects around the building site. Viewers could associate the visual structure of the typeface with the context of the design immediately. Left) visual elements (Right) Temple Temple : The student took a lot of photos at an old temple to grasp the detail of the ancient architectural style of Chinese buildings such as censer, stone carving lion and pagodas that reflected not only the life style of ordinary people, but also their religious beliefs. With these unique visual elements, student was able to formulate the letterform of primitive, simplicity of rich textural quality typography. 4. 2 In dicative Characters / Ideograph ( zh shizi) The indicative characters are used to express things that are abstract in meaning. They may be purely abstract symbols that indicate directions, or symbols will be added to pictographic characters to indicate abstract nature of matters. Examples are Chinese words indicating above, beneath, concave and convex. ( ) In this content, students will have to experiment with different materials with textual properties, conditions and mood to see how they can be connected to represent the meaning of Chinese characters. In the history of Chinese ainting, there is a famous saying of â€Å"One will be enlightened in inner-self if one can learn from the greater nature in one’s surrounding. † (3) It is to get rid of the computer table and go out to discover the origin and beauty of nature. (Left to Right) Trapped ? , Diffuse ? , Concave ? , look ? 4. 3 Pictophonetic compounds ( , Xingshengzi): Another category of character is a pictophonet ic compound, which is to have one component to indicate the type or meaning of word, named as radical, while the other component to indicate the pronunciation of the word. ( This increases largely the possible combination of words, and nearly 90% of Chinese words used nowadays are created as pictophonetic compounds. This category can sometimes indicate the relationship between words with the same radical, and makes classification of characters very efficient. Here is an interesting student’s experimental work for lyrics design of Chinese Opera (Cantonese Opera). Traditional Chinese music notes is embedded into the lyrics characters. Music notes become the strokes of the letterform, and the length and distance between characters indicate the rhythm of the song. The design integrates the sounds with the meaning of characters, and reveals the aesthetics of traditional Chinese calligraphy. 4. 4 Associative Characters / Logical aggregates ( , Huiyizi) Pictograph is a very effective medium of communication for indicating physical objects and visual materials, but it has its own limitation when comes to abstract concepts and ideologies. Instead of switching completely phonetic system, our ancestors created flexible manipulation of the formation of letterforms so as to enrich the complexity of Chinese and allow broad dimensions of communication. To express abstract concepts, they created the associative characters that put two or more pictographic characters together to describe an action, or something abstract. ( ) For example the character â€Å"illuminate† is the combination of two pictographs of sun and moon, which are obviously the biggest illuminating objects at that time. The character ‘? ’ is the pictographs of one man after another showing the meaning of follow / by. (Left to Right) Stack ? , Wrong ? , Sun-drying of Clothes The students’ works above show the creativity of making logical aggregates through objects and letterforms. Stack ? : by piling up a stack of corrugated boards, the form and appearance of the material associate the image with the meaning of the word ‘stack’. Wrong ? : The symmetric image of the character is created by a strong contrast of ‘black white’ colour. This also depicts the meaning of ‘right wrong’ carried by the Chinese character. ( ) Sun drying of clothes : The design captures very common street scenery in Hong Kong where people dry their laundry outside public estates. The clothes form the shape of Chinese characters. Viewers can understand the meaning of the words even they do not understand the Chinese words. 5. Pictogram with Chinese Aesthetics and Chinese Philosophy Traditional Chinese intellects enrich one’s literate spirit through practicing calligraphy and painting. It is an expression of innermost beauty of one’s integral soul of balanced lifestyle. Calligraphy enriches the intellectual capacity of viewers through appreciation of expressive quality of strokes, shapes and structure that extends to acknowledgement of one’s well being. Chinese painters spent their life to reveal their spirit and emotion through the use of ink, washes and impressionistic brushstrokes. Both components of black and white shared the same level of importance. Realism is never their aim, and sometimes the negative space is the message. Like landscape painting, masters drew their landscape freely with changeable perspectives, and white space is used to suggest distance. â€Å"The nature is an entity as ONE, and then separated into wind, rain and four seasons. The brightness and darkness, high and low, close by and far away, the peak of imitation is between alike and unlike. (Shi Tao, 1642–1718) (4) The surrealistic and impressionistic nature of Chinese arts provides a perfect laboratory for student’s exploration of Chinese typography. Below example shows how Chinese calligraphy reflects Chinese philosophy of yin-yang positive negative, fullness emptiness to works hand in hand with another significant art form carried from Chinese painting. Through the necessary process from studying literature and ideologies of the ancient time, he attempted to extract and translate those beliefs and principles into graphic rules and visual principles. The exercise offered students a good opportunity to test extensively if the rules and principles are versatile and applicable. (Left) Typographic poster of a Chinese poem (Right) Traditional Chinese Landscape Painting It is human instinct to gain knowledge from the past for the needs of improvement. When we learn that iushu is the traditional ways of creating meaningful and comprehensive characters, we start to think that may be we can employ similar principles to create new characters for things that do not exist in the past. Or maybe we can take advantage of the constructional nature of Chinese character to create new letterforms through imagination. For words or objects with more than one meaning, or with ambiguous meaning, they will lead to subjective interpretation. (Paul Rand, 1985) Nowadays young generation is so used to the ‘Martian language’ online which is a new language based on traditional Chinese. The principle of creating that language is amazingly similar to those developed from liushu. A good example is the borrowing of a long-term unused character ? for a helpless facial expression. Seemingly, the principle of character creation developed over long period of time is already embedded in our DNA and influence every move we make. In the last session, we are going to present our student’s contributions on typography design with their enthusiasm on cultural phenomenon. The essential and efficiency for adapting typography principles into contemporary of representation were successfully demonstrated. Night Street: With highly developed and sophisticated transport network in Hong Kong, paved highways and roads were built to serve the needs of busy local economy 24 hours a day. No other place would witness this unique energetic transportation, bustling bridges and highway nightlife on earth. Street lamps and vehicle lights mark the night and become the energetic strokes that reveal the scenic impression of a cosmopolitan city. (Left) Joss paper . (Right) Awful Taoist incantation Joss paper : Paper offering is a common tradition in Hong Kong during funerals, festivals and special occasions to ensure the well being of the deceased and ancestor. Joss paper, also known as ghost money, a traditional handmade paper product, which is decorated with seals, stamps, engraved designs or other motifs. The type was created by the rich texture and quality of the ritual paper products with visual elements interacting with original strokes to unfold this cultural distinctiveness in a contemporary approach. Awful Taoist incantation : The original meaning of the phrase means poor works of calligraphy that is difficult to read and understand. The design employs the traditional symbol of incantation and combines it with new online languages used by youngster nowadays. This is a good example showing the potential of bringing new life to our tradition especially when we know that we are sharing the common language with our ancestors. (Left) Chinese Input Method (Right) Rock’N roll against the organizational system Chinese Input Method : In modern digital world, unlike using roman alphabets, Chinese have to type in characters with different input methods (Cangjie, Pinyin, Jianyi) They are dictated by the keyboard format and the graphic form of characters, both of which are unrelated to the original meaning of the characters. This design challenges the idea by creating the letterforms with keyboard radicals, and the results are semireadable, between alike and unlike. Rock’N roll against the organizational system : All Chinese characters are the results of different composition with 8 basic strokes. This provides the possibility to decompose and recompose the strokes to generate new letterforms. This design decomposes the strokes of the words ‘organizational system’ and recomposed into ‘Rock Roll’ in Chinese, so as to demonstrate the conflicts between the two forces. (Left) Suppression in Childhood Right) Fourth of June Suppression in Childhood : The big rectangular shape in Chinese character always conveys the meaning of trap, surround and block. The design employs this symbol as a metaphor of suppression in childhood where all letters written by the child is surrounded and blocked, no matter they are about study, games, toys, friends, examination, dreams, and etc. Fo urth of June : The design makes good use of the characteristic of Chinese characters that the combination of strokes is quite flexible and sometimes could be quite ambiguous. The words of ‘Six’ and ‘Four’ are mixed with ‘Patriotism’ and ‘Riot’ intentionally to post a question â€Å"Is 4th of June an patriotic action or a riot? † 6. Conclusion If we see typography as a powerful tool of visual communication, the unique visual quality of Chinese typography could definitely empower the creativity of designers, and enrich the communicative value of text. Typography can do a lot more than just providing a comfortable and legible platform for message delivery. By creative manipulation of Chinese character, viewers can firstly look at the visuals at textual material, and then look through the visuals to discover the underlying concepts embedded inside with the clever correlation with culture and information. It can prepare readers by setting the right context and atmosphere, and enhance the meaning and impact of message. We have described our complete approach for Chinese typography training. Our philosophy of Chinese typography training has been proven effective to facilitate heritage concept and necessary information in typography design. Image and text are the two major lements in visual communication. For Chinese typography, letterform composes both elements in an entity. With this unique communication quality, Chinese typography is a perfect medium to bridge the traditional Chinese cultural to the modern world of communication. Although it is no easy task for young generation to understand the knowledge in full, with our enthusiastic t o embrace heritage and creativity into Chinese typography, students gradually develop and grow themselves from aesthetic appreciation and eventually sustain the cultural identity for Hong Kong. Footnotes: 1. Kaogong ji sometimes translated as Book of Diverse Crafts, is a classic work on science and technology in Ancient China, compiled towards the end of the Spring and Autumn Period. 2. Being pictographs, the graphic forms of characters are good for story telling and readers can â€Å"guess† the meaning of words by simply looking into the graphic forms. However Simplified Chinese Style drastically reduced total number of characters by combining words of similar pronunciation, and simplified the letterform by removing strokes, but the characters lost the quality of storytelling because they are not longer pictographs. . , ( ) 4. , , ( , 1642–1718) References Richard McKeon (1998) Selected Writings of Richard McKeon, Vol. 1, Philosophy, Science and Culture. McKeon, Zahava K. , and William G. Swenson, eds. University of Chicago Press. Kerry J. McGarry, (1981) The Changing Context of Information: An Introductory Analysis. Clive Bingley. Paul Rand (1985) A Designer’s Art, Yale University Press. How to cite Chinese Typography Study, Essay examples

Thursday, December 5, 2019

Tax Residency Status Taxpayers

Question: Discuss about the Report for Tax Residency Status for Taxpayers. Answer: 1. Issue In this particular case, the critical issue is to comment on the tax residency status of the concerned taxpayer Juliette based on the relevant case law and tax rulings for the given financial year FY2015 and FY2016. Rule Subsection 6(1), ITAA, 1936 will be taken into consideration to comment on the tax residency in Australia for taxpayers. However, subsection 6(1), ITAA, 1936 is assumed to be insufficient to determine the tax residency in case of an individual taxpayer (Deutsch et. al., 2016). Hence, it is essential to use tax ruling in order to opine the tax residency status of an individual taxpayer. Tax ruling TR 98/17 provides a set of tax residency tests, which can test the tax residency status for an individual taxpayer for a given income year. These tests have certain prerequisite and conditions that need to be satisfied by the taxpayer in order to recognise as tax resident of Australia (ATO, 1998). A brief discussion about these residency tests and their conditions are as follows: Test 1 Resides test There is no ruling or direct law available to mention the scope and precise understanding of the word reside. Hence, in order to comment on the tax residency position for an individual, one needs to find the verdict of the relevant cases. These judgements with the provision of the tax ruling 98/17 will provide a root to opine the tax residency position. Here is some set of conditions that must be gratified to recognise a legal tax resident of Australia based on the reside test. The nationality of the taxpayer will also be taken into consideration if there is any improbability left (CCH, 2012). Intention to make a permanent abode in Australia It is required on the part of the taxpayer that there must be a prime intention of the taxpayer to make a permanent residence place within the Australian region. The activity or action to reside in Australia must be significant and valid accordance to the Australian law. Any short stay in Australia due to training, casual travelling cannot be considered for the intent to get settled in Australia in near future. However, professional, educational and personal promises and contract will enact a long term and permanent relationship with Australia. These commitments will force the taxpayer to reside in Australia for long term. The duration or length of living in Australian region is one of the crucial parameter in this regards. This can be viewed in the verdict of FC of T v. Pechey 75 ATC 4083; (1975) 5 ATR case. A significant involvement in these activities will indicate the future plan on behalf of the taxpayer to make a permanent residential place in Australia (Barkoczy, 2013). The specific duration of the abode of the taxpayer in Australia is also essential if the taxpayer is not a regular visitor. If the taxpayer is consistently visiting Australia then in such cases the duration of revisit, frequency of visits and the intent of visit outside from Australia mainly if the revisited place is his/her country of origin will be determining aspects which can be accountable as specified under the judgement of IRC v Lysaght [1928] AC 234 case (Coleman, 2011). Ownership of the valuable tangible assets in Australia If the taxpayer who is residing in the Australian territory owned some valuable fixed assets like home, land, machinery, furniture, building in the Australia. This significant activity of the taxpayer indicates the willingness to reside in Australia for long term. This understanding can be seen in the verdict of the Commissioners of Inland Revenue v. F L Brown (1926) 11 TC 292 case. The same location of fixed capital asset and residential place of taxpayer in Australia also express the commitments to stable reside in Australia (Gilders et. al., 2014). Communal relations of the taxpayer The participation of the taxpayer in the social activities will explain the motive of the taxpayer to stay for a longer duration in Australia. It can be viewed in the living routine of the taxpayer, if he/she is following the same life style in Australia as he/she was perusing in the respective country of origin, then, it also helps to find the possible expected stay in Australia for long period of time on behalf of the taxpayer (Woellner, 2014). Tie of taxpayer with Australia It is essential aspects on behalf of the taxpayer that at what level extent he/she is having tie or commitments with Australia. This element of the taxpayer can be taken from the verdict of the Peel vs The Commissioners of Inland Revenue (1927) 13 TC 443 case. This tie can be professional level, which includes employment contracts or job obligations, training or/and personal level, which comprises marriage, relationship or so on. These personal or professionals ties are essential and support the tax authority i.e. Income Tax Commissions to determine the level of the association on behalf of the taxpayer with Australia country (CCH, 2012). Test 2 - Superannuation test Superannuation test of residency tests is considered only in such situations, when the aim is to determine the tax residency of such taxpayer who is residing in other country in regards to complete their government job responsibilities. This test is only applicable for the administrative staffs or employees of Australian government. The other pivotal condition of this test is that the concerned staff or employees must make contributions in one of the below mention Australian Federal government scheme (Coleman, 2011). Public Sector Superannuation Scheme (PSSS) under Superannuation Act 1990 Commonwealth Superannuation Scheme (CSS) under Superannuation Act 1976 The specific nature of this test is that, if any taxpayer has an Australian government employee and willingly and actively involved in any of the above mentioned scheme, then in such cases the Australian government will recognise him/ her as an Australian tax resident. Additionally, after satisfying this test, there is no need to apply any other residency test to examine the test residency (Barkoczy, 2013). Test 3 183 day test As name suggests 183 day test, according to tax ruling 98/17, it is required that the taxpayer must stay in Australian territory for a certain period of time. The time period decided is 183 days as per tax ruling. It means that 183 days is the minimum duration of stay in Australia by the taxpayer to pass this test. This is not compulsory that this period of 183 days requires to be consumed in only one go or into different time slots as long it belongs to the current financial year which is being assessed. Also, it is required that the taxpayer will not involve in any suspicious activity or action with the intention of either settling in another country or returning to the country of origin on permanent basis. If these aspects are not satisfied by the taxpayer then he/she will not be considered as Australian tax resident as per this test (Deutsch et. al., 2016). Test 4 - Domicile test When an individual resides outside from Australia due to involvement in any specific personal or professional obligations but has Australian domicile, in such cases, there are two basic situations that must be fulfilled by the taxpayer in regards to be called tax resident of Australia (Gilders et. al., 2014). Must have Australian domicile under the provisions of Domicile Act 1982. Must have a permanent residential place (also called as permanent abode) within Australia which can be viewed under the verdict of Levene v. I.R.C.(1928) A.C.217 Hence, the taxpayer will not be liable to recognise as tax resident of Australia if he/she established a permanent residential place in foreign land. The decision of Federal Commissioner of Taxation v Applegate case is the evidence in this regards. There are some other essential parameters which are highlighted in the domicile test as per the norms of tax ruling 98/17 (Barkoczy, 2013). The effective variation of the real duration of stay with the planned duration of stay abroad. The intention on behalf of the taxpayer to inhabit permanently abroad. The interest or activity of the taxpayer to make main residential abode in other country rather than Australia. Application Summary of the case study Relevant facts and figures Juliette is the concerned taxpayer, who was famous for her dance. England was the country of origin where she was residing with her mother. A private theatre company, which was USA based had made a two year contract with Juliette. The contractual duties were supposed to start on March 15, 2015 and will be ending in March 2017 in Australia. It was stated in the contract that the payment for the employment will be transferred into Juliettes Swiss bank account. She was supposed to enter into contractual duties on March 2015. She willingly arrived in Australia in February 2015 in regards to make a bus tour trip in Australia. In February end, she had to go back to England due to the sickness of her beloved mother. When her mothers health conditions become little better, on May 1, 2015 she returned to Australia and joined her job. For residing in Australia, she leased a flat. However, she entered into a relationship with her co-choreographer Romeo and afterwards got married to him on September 1, 2015. Subsequently, she had purchased a home in Australia and resided there with her partner Romeo. She was enjoying her job and marital life, later on she had visited to her country of origin England on October 15, 2015 due to serious sickness of her mother. She was completely involved in taking care of her mother and also sending the essential choreography notes and steps to her husband Romeo to fulfil her contractual obligations. She had stayed in England till April 14, 2016. After her mother passed, she returned to Australia on April 15, 2016. Application for financial year FY2015 Domicile test is not valid because the concerned taxpayer Juliette did not own an Australian domicile. Superannuation test is also not relevant here because Juliette was not an Australian government employee. Resides test can be relevant here but she had spent only three months in Australia in the year FY2015 which is insufficient to predict any long term stay plan she had not maintained any fixed asset in Australia in this duration she had not create any long term professional or personal relations with in Australia as she had with her country of origin From the above statements it can be concluded that she had not cleared any of the conditions of resides test. 183 day test is also not relevant in this duration because it is the necessary that the Juliette must reside in Australia for the minimum duration of 183 days. However, she had lived in Australia only for three months. Hence. This test is also not passed by Juliette. Application for financial year FY2016 Domicile test is not valid because the concern taxpayer Juliette did not have an Australian domicile as per the Domicile Act 1982. Superannuation test is also not valid here because Juliette was not an Australian government employee. Resides test is having relevancy in the FY2016 because She had formed personal tie in Australia by getting married with her co-choreographer Romeo. She had actively involved in her employment obligations whet she was residing in Australia and also when she was taking care of her sick mother and residing in her country of origin by providing the essential choreography steps and notes to Romeo. This indicates intense commitment towards her employment professional tie. She also maintained a house in Sydney (Australia) where she lived with Romeo The requisite conditions of reside test are accomplished by Juliette. 183 day test is also valid for the financial year FY2016, since she was resided in Australia is for 183 days. This number of days can be evaluated with the help of provided information Number of days resided in Australia by Juliette= (July 1, 2015 to October 15, 2015) + (April 15, 2016 to June 30, 2016) = 183 days This figure of 183 days satisfies one of the pivotal conditions of 183 day test which is that she stayed in Australia for 183 days in one complete financial year and also there is intent of residing in Australia for long run with Romoe. Conclusion Summary of the residency tests for FY2015 Juliette cannot be termed as Australian tax resident in the time frame of FY2015, because she had not passed any residency test under the provision of tax ruling TR 98/17. Summary of the residency tests for FY2016 Juliette will be termed as Australian tax resident in the time frame of FY2016, because she had satisfied the prerequisite norms of 183 days test and resides test as advocated in the tax ruling TR 98/17. 2. The aim here is to present the income statement for the rental property owned by George. It is known that the property has been on rent ever since the ownership was gained by George. The relevant ATO rules allows the taxpayer various deductions on whom claim may be made and hence these could be deducted from the rent income derived by the taxpayer i.e. George. The list of various deductions applicable for Georges property is shown below (ATO, 2015). The decline in value on account of the assets (present on the rented property) incurring depreciation can be deductible. General wear would cause some damage on the property and expenses incurred to fix the damage would be classified under repairs and maintenance. Further, the property may suffer damage due to bad weather, flood or any other natural disaster and the expense incurred on fixing these would be tax deductible and termed as repair and maintenance expense only. At times, there is capital expenditure aimed to bring about enhancement of the effective life of the property and these would be termed as capital works and would be deductible from the income at the annual rate of 2.5% pa for forty years. Property management related expenses would also be deductible. Thus, based on the above deductions, the rented propertys income statement is summarised below. Explanations: The commission of the agent responsible for managing of property = 5% of the rental income = (5/100)*13900 = $ 695 Capital deduction on account of roof top replacement = 2.5% of 15000 = (2.5/100)*15000 = $ 375 The schedule for calculation of depreciation is shown below. It has been assumed that the assets have been acquired on December 1, 2015 and hence duration has been computed from that date to June 30, 2016 (Gilders et al., 2014). The explanations with regards to various deductions highlighted in the income statement are as follows. As highlighted in the tax ruling TR 97/23, for damage caused due to gradual deterioration in the property, fixing expenses would be needed in order to eradicate this damage and fix up the technical snag, expenses incurred would be classified under repair and maintenance (ATO, 2016). The repair and maintenance in this case has been incurred on the following. Front side fence repainting Repairing of the front door that has been damaged General repair and maintenance Further, expenses in relation to the management of property like that given to the agent in this case is deductible and thus included in the income statement as a deduction from the rental income received by George (ATO, 2015). Besides, a plethora of depreciable assets are present within the property premises and based on their estimated life, the value of these assets tend to decline which needs to be taken into consideration into computation of taxable income (CCH, 2012). It is imperative to distinguish between repair and maintenance and capital expense. In the given case, it is known that damage has been caused to the fibre roof. However, George as per the information provided did not fix it but actually replaced it with a new more durable roof. Hence, through this there is an enhancement of propertys life and possibly value and therefore this would be expense of capital nature. Such expenses are deductible annually at the rate of 2.5% and this can be availed for a period of 40 years (Barkoczy, 2013). References Case Laws FC of T v. Pechey 75 ATC 4083; (1975) 5 ATR IRC v Lysaght [1928] AC 234 Federal Commissioner of Taxation v Applegate case Levene v. I.R.C.(1928) A.C.217 Peel vs The Commissioners of Inland Revenue (1927) 13 TC 443 The Commissioners of Inland Revenue v. F L Brown (1926) 11 TC 292 Tax Rulings Taxation Ruling TR 97/23 Taxation Ruling TR 98/17 Websites ATO (1998), Taxation Ruling TR 98/17. Retrieved on September 2, 2016 from https://law.ato.gov.au/atolaw/view.htm?Docid=TXR/TR9817/NAT/ATO/00001 ATO (2015), Rental Properties 2015, Retrieved on September 2, 2016 from https://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/Rental-properties-2015.pdf ATO (2016), Rental Property Expenses, Retrieved on September 2,, 2016 from https://www.ato.gov.au/Individuals/Income-and-deductions/In-detail/Investments,-including-rental-properties/Rental-property-expenses/ Books Barkoczy,S. (2013), Foundation of Taxation Law 2013,North Ryde: CCH Publications, CCH (2012), Australian Master Tax Guide 2012, Sydney: CCH Australia Limited Coleman, C. (2011), Australian Tax Analysis, Sydney: Thomson Reuters (Professional) Australia, Deutsch, R., Freizer, M., Fullerton, I., Hanley, P. and Snape, T. (2016), Australian tax handbook, Pymont: Thomson Reuters Gilders, F., Taylor, J., Walpole, M., Burton, M. and Ciro, T. (2014), Understanding taxation law 2014, LexisNexis/Butterworths. Woellner, R. (2014), Australian taxation law 2014, North Ryde: CCH Australia

Thursday, November 28, 2019

Poison Gas- WWI Essay Example

Poison Gas- WWI Essay In World War One, chemical weapons became popular. Poison gas, such as mustard and chlorine became the number one thing to use. Gas was invented to cause fear to the soldiers the army was fghting. The gas could cause death quickly over a few days which was why poison gas was the most feared of all the soldiers. Poison gas could be used when the soldiers wanted to knock out a large amount of people without having to do much. Gun shots from a machine gun were more common but using the gas put the soldiers in more pain which the army liked. Soldiers would have to put on simple gas masks and if these were unsuccessful, an attack could leave a victim in agony for days and weeks before he finally gave up on his injuries. It was found that the ammonia in the pad neutralized the chlorine. These pads were held over the face until the soldiers could escape from the poisonous fumes. Other soldiers preferred to use handkerchiefs, a sock, a flannel body-belt, dampened with a solution of bicarbonate of soda, and tied across the mouth and nose until the gas passed over (poisongas. rg). This technique however idnt always work. Mustard gas has been said to be a favorite of the US because it could be easily changed into bombs. Mustard gas could produce wounds looking like burns or blisters when they come into contact with the skin. Symptoms showed between 2-24 hours and if they didnt you would know that you werent exposed. Symptoms included: becoming hoarse, skin start to swell, eye pain, sneezing, and coughing. The most common death of being exposed to the mustard gas was lung failure. We will write a custom essay sample on Poison Gas- WWI specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Poison Gas- WWI specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Poison Gas- WWI specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The only treatments for being exposed to the gas were removal of all of your clothing and having your head because those were mainly the areas that usually got exposed. Most people believe that the Germans were the first ones to use gas, but really it was the French. The French threw grenades that were full of gas at their enemies. The Germans didnt do anything to stop the French from using the gas. The Germans thought it was a good idea so they started using it themselves. The first gas that was used was tear gas but when the soldiers realized that the gas was less severe and didnt do much at all, so the soldiers started using chlorine. The soldiers usually hid in a trench which was a skinny, deep pit surrounded with barbed wire that was used for fghting. The trench was like a wall and protected the soldiers. The gas injured many soldiers, burning their lungs and skin. Trenches didnt provide much protection, which made it an effective weapon. Eventually the gas was banned because the Declaration was signed which objected to the use of deleterious gases. As you can see chemical weapons put a huge impact on World War One soldiers using them in the early 1900s we wouldnt get to learn about it in history oday. CITATION Firstworldwar. com. First World War. com. N. p. , n. d. Web. 24 Jan. 2013. Poison Gas and World War One. Poison Gas and World War One. N. p. , n. d. Web. 24 Jan. 2013. WW1 Poison Gas. WW1 Poison Gas. N. p. , n. d. Web. 24 Jan. 2013. The Horrific Use Of Poison Gas During World War One Canada at War Forums. The Horrific Use Of Poison Gas During World War One Canada at War Forums. N. p. , n. d. Web. 24 Jan. 2013. How Was Poison Gas Used As A Weapon in World War 1? HubPages. N. p. , n. d. web. 24 Jan. 2013.

Sunday, November 24, 2019

Pacific Island Hopping in World War II

Pacific Island Hopping in World War II In mid-1943, the Allied command in the Pacific began Operation Cartwheel, which was designed to isolate the Japanese base at Rabaul on New Britain. The key elements of Cartwheel involved Allied forces under General Douglas MacArthur pushing across northeastern New Guinea, while naval forces secured the Solomon Islands to the east. Rather than engage sizable Japanese garrisons, these operations were designed to cut them off and let them wither on the vine. This approach of bypassing Japanese strong points, such as Truk, was applied on a large scale as the Allies devised their strategy for moving across the central Pacific. Known as island hopping, U.S. forces moved from island to island, using each as a base for capturing the next. As the island-hopping campaign began, MacArthur continued his push in New Guinea while other Allied troops were engaged in clearing the Japanese from the Aleutians. Battle of Tarawa The initial move of the island-hopping campaign came in the Gilbert Islands when U.S. forces struck Tarawa Atoll. The capture of the island was necessary as it would allow the Allies to move on to the Marshall Islands and then the Marianas. Understanding its importance, Admiral Keiji Shibazaki, Tarawas commander, and his 4,800-men garrison heavily fortified the island. On November 20, 1943, Allied warships opened fire on Tarawa, and carrier aircraft began striking targets across the atoll. Around 9:00 a.m., the 2nd Marine Division began coming ashore. Their landings were hampered by a reef 500 yards offshore that prevented many landing craft from reaching the beach. After overcoming these difficulties, the Marines were able to push inland, though the advance was slow. Around noon, the Marines were finally able to penetrate the first line of Japanese defenses with the assistance of several tanks that had come ashore. Over the next three days, US forces succeeded in taking the island after brutal fighting and fanatical resistance from the Japanese. In the battle, U.S. forces lost 1,001 killed and 2,296 wounded. Of the Japanese garrison, only seventeen Japanese soldiers remained alive at the end of the fighting along with 129 Korean laborers. Kwajalein Eniwetok Using the lessons learned at Tarawa, U.S. forces advanced into the Marshall Islands. The first target in the chain was Kwajalein. Beginning on January 31, 1944, the islands of the atoll were pummeled by naval and aerial bombardments. Additionally, efforts were made to secure adjacent small islands for use as artillery firebases to support the main Allied effort. These were followed by landings carried out by the 4th Marine Division and the 7th Infantry Division. These attacks easily overran the Japanese defenses, and the atoll was secured by February 3. As at Tarawa, the Japanese garrison fought to nearly the last man, with only 105 of nearly 8,000 defenders surviving. As US amphibious forces sailed northwest to attack Eniwetok, the American aircraft carriers were moving to strike the Japanese anchorage at Truk Atoll. A principal Japanese base, US planes struck the airfields and ships at Truk on February 17 and 18, sinking three light cruisers, six destroyers, over twenty-five merchantmen, and destroying 270 aircraft. As Truk was burning, Allied troops began landing at Eniwetok. Focusing on three of the atolls islands, the effort saw the Japanese mount a tenacious resistance and utilize a variety of concealed positions. Despite this, the islands of the atoll were captured on February 23 after a brief but sharp battle. With the Gilberts and Marshalls secure, U.S. commanders began planning for the invasion of the Marianas. Saipan the Battle of the Philippine Sea Comprised primarily of the islands of Saipan, Guam, and Tinian, the Marianas were coveted  by the Allies as airfields that would place the home islands of Japan within range of bombers such as the B-29 Superfortress. At 7:00 a.m. on June 15, 1944, U.S. forces led by Marine Lieutenant General Holland Smiths V Amphibious Corps began landing on Saipan after a heavy naval bombardment. The naval component of the invasion force was overseen by Vice Admiral Richmond Kelly Turner. To cover Turner and Smiths forces, Admiral Chester W. Nimitz, Commander-in-Chief of the US Pacific Fleet, dispatched Admiral Raymond Spruances 5th US Fleet along with the carriers of Vice Admiral Marc Mitschers Task Force 58. Fighting their way ashore, Smiths men met determined resistance from 31,000 defenders commanded by Lieutenant General Yoshitsugu Saito. Understanding the importance of the islands, Admiral Soemu Toyoda, commander of the Japanese Combined Fleet, dispatched Vice Admiral Jisaburo Ozawa to the area with five carriers to engage the U.S. fleet. The result of Ozawas arrival was the Battle of the Philippine Sea, which pitted his fleet against seven American carriers led by Spruance and Mitscher. Fought June 19 and 20, American aircraft sank the carrier Hiyo, while the submarines USS Albacore and USS Cavalla sank the carriers Taiho and Shokaku. In the air, American aircraft downed over 600 Japanese aircraft while only losing 123 of their own. The aerial battle proved so one-sided that US pilots referred to it as The Great Marianas Turkey Shoot. With only two carriers and 35 aircraft remaining, Ozawa retreated west, leaving the Americans in firm control of the skies and waters around the Marianas. On Saipan, the Japanese fought tenaciously and slowly retreated into the islands mountains and caves. U.S. troops gradually forced the Japanese out by employing a mix of flamethrowers and explosives. As the Americans advanced, the islands civilians, who had been convinced that the Allies were barbarians, began a mass suicide, jumping from the islands cliffs. Lacking supplies, Saito organized a final banzai attack for July 7. Beginning at dawn, it lasted over fifteen hours and overran two American battalions before it was contained and defeated. Two days later, Saipan was declared secure. The battle was the costliest to date for American forces with 14,111 casualties. Almost the entire Japanese garrison of 31,000 was killed, including Saito, who took his own life.   Guam Tinian With Saipan taken, U.S. forces moved down the chain, coming ashore on Guam on July 21. Landing with 36,000 men, the 3rd Marine Division and 77th Infantry Division drove the 18,500 Japanese defenders north until the island was secured on August 8. As on Saipan, the Japanese largely fought to the death, and only 485 prisoners were taken. As the fighting was occurring on Guam, American troops landed on Tinian. Coming ashore on July 24, the 2nd and 4th Marine Divisions took the island after six days of combat. Though the island was declared secure, several hundred Japanese held out in the Tinians jungles for months. With the Marianas taken, construction began on massive airbases from which raids against Japan would be launched. Competing Strategies   Peleliu With the Marianas secured, competing strategies for moving forward arose from the two principal U.S. leaders in the Pacific.  Admiral Chester Nimitz  advocated bypassing the Philippines in favor of capturing Formosa and Okinawa. These would then be used as bases for attacking the Japanese home islands. This plan was countered by General Douglas MacArthur, who wished to fulfill his promise to return to the Philippines as well as land on Okinawa. After a lengthy debate involving President Roosevelt, MacArthurs plan was chosen. The first step in liberating the Philippines was the capture of Peleliu in the Palau Islands. Planning for invading the island had already begun as its capture was required in both Nimitz and MacArthurs plans. On September 15, the 1st Marine Division stormed ashore. They were later reinforced by the 81st Infantry Division, which had captured the nearby island of Anguar. While planners had originally thought that the operation would take several days, it ultimately took over two months to secure the island as its 11,000 defenders retreated into the jungle and mountains. Utilizing a system of interconnected bunkers, strong points, and caves,  Colonel Kunio Nakagawas garrison exacted a heavy toll on the attackers, and the Allied effort soon became a bloody grinding affair. On November 27, 1944, after weeks of brutal fighting that killed 2,336 Americans and 10,695 Japanese, Peleliu was declared secure. Battle of Leyte Gulf After extensive planning, Allied forces arrived off the island of Leyte in the eastern Philippines on October 20, 1944. That day, Lieutenant General Walter Kruegers U.S. Sixth Army began moving ashore. To counter the landings, the Japanese threw their remaining naval strength against the Allied fleet. To accomplish their goal, Toyoda dispatched Ozawa with four carriers (Northern Force) to lure  Admiral William Bull Halseys U.S. Third Fleet away from the landings on Leyte. This would allow three separate forces (Center Force and two units comprising Southern Force) to approach from the west to attack and destroy the U.S. landings at Leyte. The Japanese would be opposed by Halseys Third Fleet and  Admiral Thomas C. Kinkaids Seventh Fleet. The battle that ensued, known as the Battle of Leyte Gulf, was the largest naval battle in history and consisted of four primary engagements. In the first engagement on October 23-24, the Battle of the Sibuyan Sea, Vice Admiral Takeo Kuritas Center Force was attacked by American submarines and aircraft losing a battleship,  Ã‚  Musashi, and two cruisers along with several others damaged. Kurita retreated out of range of U.S.  aircraft but returned to his original course that evening. In the battle, the escort carrier  USS  Princeton  (CVL-23) was sunk by land-based bombers. On the night of the 24th, part of the Southern Force led by Vice Admiral Shoji Nishimura entered the Surigao Straight where they were attacked by 28 Allied destroyers and 39 PT boats. These light forces attacked relentlessly and inflicted torpedo hits on two Japanese battleships and sank four destroyers. As the Japanese pushed north through the straight, they encountered the six battleships (many of the  Pearl Harbor  veterans) and eight cruisers of the 7th Fleet Support Force led by  Rear Admiral Jesse Oldendorf. Crossing the Japanese T, Oldendorfs ships opened fired at 3:16 AM and immediately began scoring hits on the enemy. Utilizing radar fire control systems, Oldendorfs line inflicted heavy damage on the Japanese and sank two battleships and a heavy cruiser. The accurate American gunfire then forced the remainder of Nishimuras squadron to withdraw. At 4:40 PM on the 24th, Halseys scouts located Ozawas Northern Force. Believing that Kurita was retreating, Halsey signaled Admiral Kinkaid that he was moving north to pursue the Japanese carriers. By doing so, Halsey was leaving the landings unprotected. Kinkaid was not aware of this as he believed Halsey had left one carrier group to cover the San Bernardino Straight. On the 25th, U.S. aircraft began pummeling Ozawas force in the Battle of Cape Engaà ±o. While Ozawa did launch a strike of around 75 aircraft against Halsey, this force was largely destroyed and inflicted no damage. By the end of the day, all four of Ozawas carriers had been sunk. As the battle was concluding, Halsey was informed that the situation off Leyte was critical.  Soemus  plan had worked. By Ozawa drawing away Halseys carriers, the path through the San Bernardino Strait was left open for Kuritas Center Force to pass through to attack the landings. Breaking off his attacks, Halsey began steaming south at full speed. Off Samar (just north of Leyte), Kuritas force encountered the 7th Fleets escort carriers and destroyers. Launching their planes, the escort carriers began to flee, while the destroyers valiantly attacked Kuritas much superior force. As the melee was turning in favor of the Japanese, Kurita broke off after realizing that he was not attacking Halseys carriers and that the longer he lingered, the more likely he was to be attacked by American aircraft. Kuritas retreat effectively ended the battle. The Battle of Leyte Gulf marked the last time the Imperial Japanese Navy would conduct large-scale operations during the war. Return to the Philippines With the Japanese defeated at sea, MacArthurs forces pushed east across Leyte, supported by the Fifth Air Force. Fighting through rough terrain and wet weather, they then moved north onto the neighboring island of Samar. On December 15, Allied troops landed on Mindoro and met little resistance. After consolidating their position on Mindoro, the island was used as a staging area for the invasion of Luzon. This took place on January 9, 1945, when Allied forces landed at Lingayen Gulf on the islands northwest coast. Within a few days, over 175,000 men came ashore, and soon MacArthur was advancing on Manila. Moving quickly, Clark Field, Bataan, and Corregidor were retaken, and pincers closed around Manila. After heavy fighting, the capital was liberated on March 3. On April 17, the Eighth Army landed on Mindanao, the second largest island in the Philippines. Fighting would continue on Luzon and Mindanao until the end of the war. Battle of Iwo Jima Located on the route from the Marianas to Japan, Iwo Jima provided the Japanese with airfields and an early warning station for detecting American bombing raids. Considered one of the home islands, Lt. General Tadamichi Kuribayashi prepared his defenses in-depth, constructing a vast array of interlocking fortified positions connected by a large network of underground tunnels. For the Allies, Iwo Jima was desirable as an intermediate airbase, as well as a staging area for the invasion of Japan. At 2:00 a.m. on February 19, 1945, U.S. ships opened fire on the island, and aerial attacks began. Due to the nature of the Japanese defenses, these attacks proved largely ineffective. The next morning, at 8:59 a.m., the first landings began as the 3rd, 4th, and 5th Marine Divisions came ashore. Early resistance was light as Kuribayashi wished to hold his fire until the beaches were full of men and equipment. Over the next several days, American forces advanced slowly, often under heavy  machine-gun  and artillery fire, and captured Mount Suribachi. Able to shift troops through the tunnel network, the Japanese frequently appeared in areas that the Americans believed to be secure. Fighting on Iwo Jima proved extremely brutal as American troops gradually pushed the Japanese back. Following a final Japanese assault on March 25 and 26, the island was secured. In the battle, 6,821 Americans and 20,703 (out of 21,000) Japanese died.   Okinawa The final island to be taken before the proposed invasion of Japan was Okinawa. U.S. troops began landing on April 1, 1945, and initially met light resistance as Tenth Army swept across the south-central parts of the island, capturing two airfields. This early success led Lt. General Simon B. Buckner, Jr. to order the 6th Marine Division to clear the northern part of the island. This was accomplished after heavy fighting around Yae-Take. While land forces were fighting ashore, the US fleet, supported by the British Pacific Fleet, defeated the last Japanese threat at sea. Named  Operation Ten-Go, the Japanese plan called for the super battleship  Yamato  and the light cruiser  Yahagi  to steam south on a suicide mission. The ships were to attack the U.S. fleet and then beach themselves near Okinawa and continue the fight as shore batteries. On April 7, the ships were sighted by American scouts, and  Vice Admiral Marc A. Mitscher  launched over 400 aircraft to intercept them. As the Japanese ships lacked air cover, the American aircraft attacked at will, sinking both. While the Japanese naval threat was removed, an aerial one remained: kamikazes. These suicide planes relentlessly attacked the Allied fleet around Okinawa, sinking numerous ships and inflicting heavy casualties. Ashore, the Allied advance was slowed by rough terrain, and stiff resistance from the Japanese fortified at the southern end of the island. Fighting raged through April and May as two Japanese counteroffensives were defeated, and it was not until June 21 that resistance ended. The largest land battle of the Pacific war, Okinawa cost the Americans 12,513 killed, while the Japanese saw 66,000 soldiers die. Ending the War With Okinawa secured and American bombers regularly bombing and firebombing Japanese cities, planning moved forward for the invasion of Japan. Codenamed Operation Downfall, the plan called for the invasion of southern Kyushu (Operation Olympic) followed by seizing the Kanto Plain near Tokyo (Operation Coronet). Due to the geography of Japan, the Japanese high command had ascertained Allied intentions and planned their defenses accordingly. As planning moved forward, casualty estimates of 1.7 to 4 million for the invasion were presented to Secretary of War Henry Stimson. With this in mind, President Harry S. Truman authorized the use of the  new atom bomb  to bring a swift end to the war. Flying from Tinian, the B-29  Enola Gay  dropped the  first atom bomb  on Hiroshima on August 6, 1945, destroying the city. A second B-29,  Bockscar, dropped a second on Nagasaki three days later. On August 8, following the Hiroshima bombing, the Soviet Union renounced its nonaggression pact with Japan and attacked into Manchuria. Facing these new threats, Japan unconditionally surrendered on August 15. On September 2, aboard the battleship  USS  Missouri  in Tokyo Bay, the Japanese delegation formally signed the instrument of surrender ending World War II.

Thursday, November 21, 2019

Contingent Workforce Planning at Motorola, Inc Case Study

Contingent Workforce Planning at Motorola, Inc - Case Study Example It is evidently clear from the discussion that a company where contingent workers are responsible for the usual staff and form inter-corporate culture comes up. This significantly results in increased activity and contingent labor influence, which leads to the insecurity of the employment relationship. Despite the Motorola is an international company working in more than 70 countries worldwide, it is affected by the same human resource problems. The modern companies use contingent workers. Initially, the company’s human resource system was based on the transactional relationships between different staffing and recruiting firms. The firms were responsible for the staff selection and making contracts in the market. Consequently, this approach had many problems that related to a lack of coordination and staff management. There was also a lack of common corporate contingent labor plan sourcing, a disparity between the contingent workers pay rate and that of the company’s fu ll-time workers and high costs of sourcing. Among the Motorola Company’s problems, there are two main ones: the first one is associated with the company’s business activities cycle. This required a certain degree of flexibility of the staff’s number. The second problem relates to the high cost of the previous staff recruitment scheme, which involved a great number of staffing companies and agencies. There are some facts that affect the problems and issues at the Motorola Company. Recruitment of contingent employees is a modern tendency in big companies and Motorola is a no exception. The trend of hiring temporary workers has reasons, and as earlier mentioned, this trend is due to the cynical nature of the industry. This requires the flexibility of staffing.