The School Drop Out Phenomena - 1589 Words

In Uruguay, between one out of three and one out of four children that enroll in secondary school do not graduate. For a country that used to exhibit high education levels and more than tripled its education expenditure per student in the last ten years, being just above Latin American standards appears as anything but a success. Several studies dug in the cause and nature of such an evolution. One particular finding called for the attention of researchers: the probability of an adolescent leaving their studies exhibit two peaks, one at 15 years old and the other at 18. There seems to be a period of relative calm between ages 15 and 18 in terms of school dropping. (1) Quite an odd shape for that process. Why is it that student feelings about education along the adolescence present this U shape? Are subjects being taught in those particular years less interesting than others? Are them more difficult? Why such an important and long term decision goes back and forth during adolescence? The school drop-out phenomena has been widely researched but it still remains in the shades. Pouring money into the education system does not seem enough to solve the issue. Despite efforts of teachers some children still underestimate the benefits of studying. Or at least they do not feel the payoff big enough for the effort they do. A humongous amount of hard data proves that for teens it is not a wise decision to abandon their studies. Nevertheless, simply telling them that, does not changeShow MoreRelatedThe High School Experience Essay593 Words   |  3 PagesThe High School Experience The high school experience is something that will forever dominate the psyche of most American adults. It was an unforgettable time of fun, rebel-rousing, summer loves and parties. It was a time of warm summer days at the pool and chilly autumn nights, watching the football team and wondering were the party was going to be that night. School dances and hotel parties. 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This growthRead MoreQuestions On Sociology Of Education Essay1539 Words   |  7 Pagesexperience of schooling. The government school atmosphere not being conducive of learning, irregularity of teachers, being beaten by teachers led him to drop out of school and getting involved in work. This shows that the kind of schooling present in our country for those belonging to the low socio-economic strata renders them no possibility for upward mobility. We can also see this in light of experiences of students belonging to scheduled castes. The quality of the schools the child ren from scheduled groupsRead MorePro Abortion (Anti Abortion Rebuttal) Essay888 Words   |  4 Pagesmainly for this reason why people who are anti- abortion support their point of view. However, to murder the victim must first be alive, but what is the meaning of life? 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Secret Shortcuts to Persuasive Essay Topics Music That Only Couple of People Know About

Secret Shortcuts to Persuasive Essay Topics Music That Only Couple of People Know About The Argument About Persuasive Essay Topics Music The most effective persuasive short essays often concentrate on controversial problems. You wouldn't have the ability to cover just 1 instrument or a sub-genre in merely a single essay. Despite the fact that you pay for homework, we provide those options free of charge. SATs ought to be eliminated. Spam mail needs to be outlawed. Nowadays it's very difficult to locate a trustworthy essay writing service. As soon as you inform us about all of the paper information, we'll begin trying to find a proper writer for your paper. Therefore, many students and employees decide to get affordable essay rather than writing it themselves. What You Can Do About Persuasive Essay Topics Music Beginning in the Next Seven Minutes Persuasive writing can be challenging, particularly when you're made to face with a close-minded audience. You see, very good arguments are the ones that make an individual doubt their own beliefs. This list of topics may offer a concept you could get excited about. And for the greatest supply of assistance, have a look at some persuasive essay examples from WikiHow. Given how society has developed in the previous 13 decades, the act is extremely outdated, and in order to reach equality for trans people we need a larger debate and new legislation designed to safeguard the community. We'll do your assignment quickly and punctually. There's, clearly, a limit on the range of pages even our finest writers can produce with a pressing deadline, but usually, we can satisfy all the clients seeking urgent assistance. For men and women that are unaccustomed to structuring balanced and proven arguments, this may be a little challenge. Put simply, it's a must to examine the elements that are deemed as fundamental for an entire conclusion. Be reminded that you have to work on each element in a distinct approach prior composing your final draft. Once we've discussed with you the precise time as soon as the assignment has to be delivered, we can't break our promise and will finish your paper not a minute later. Tell our experts what kind of homework hel p on the internet you will need to get. Every student necessitates help with homework from time to time. A minumum of one parent should work at home. Every family needs to have a pure disaster survival program. After discovering our website, you will no longer will need to bother friends and family with these kinds of requests. When a couple utilizes a surrogate, she's automatically the kid's legal parent. Pregnant couples should get parenting lessons. Key Pieces of Persuasive Essay Topics Music Statistics demonstrate that of workers in the usa listen to music when working to concentrate on what they're doing more efficiently. Cigarettes need to be more expensive. We shouldn't need to pay for Internet access. Many officials have issues with students that may download inappropriate media and may be shown around campus for a distraction. However, you can be certain that you're getting a fine work for the price tag you're paying. To be able to change this, the couple should apply for what's referred to as a parental purchase. And this isn't the close of the story yet. The Characteristics of Persuasive Essay Topics Music School should happen in the evenings. Music is dynamic because it's versatile. It is the most inspirational phenomena I can think of for a multitude of reasons. It is a powerful thing. It comes in handy in these cases. It is shown to help you focus. We are going to discuss the effect of music in your neighborhood community, provide a comparison between different genres, and highlight the wide spectrum of voices that all contribute to that pot called music. I would not ever call music a pastime, as I cannot imagine my life without my favourite music. The fashions of music can fluctuate greatly. To me, it is more than just a way to relax and take a break. MP3 music needs to be free. Persuasive Essay Topics Music Skateboard helmets ought to be mandatory. Every American should learn how to speak Spanish. He should learn to speak English.

Taxation Theory - Practice - and Law Purposes

Question: Discuss about the Taxation Theory, Practice, and Law Purposes. Answer: Introduction: In order to be called resident of Australia for tax purposes, one is needed to surpass three tests such as domicile test, 183 day stay test, and superannuation test (Australian Taxation Office, 2016). If the conditions of any of these tests are met, the person is deemed to be resident of Australia for tax purposes. The domicile test is applied to check the permanent place of residence of the person based on which the person is declared resident of Australia for tax purposes. The 183 days stay test is the most crucial test applied in determining the residential status of a person. As per this test, the person is called to be a resident of Australia for tax purposes, if the period of stay in the income year is 183 days or more (Deloitte, 2016). Thus, a person coming to Australia for any purpose whatsoever and staying there for a period of 183 days or more in the income year, be deemed as resident of Australia and be liable to pay taxes on the income earned there. Another test of reside ncy is the superannuation test, according to which, the Australian government employees posted outside Australia to render service to the Australian government are deeded as resident of Australia. Thus, the Australia government employees posted outside Australia will always be deemed to be resident of Australia. Further, it is to be noted that the intention and personal behavior of the person migrating to Australia is of paramount importance in determining the residential status (Australian Taxation Office, 2016). The intention to migrate to Australia for permanent and personal behavior showing that the person might reside in Australia for longer period than usual, have great bearing on determining the residential status. In the present case, Fred, residing in the UK, arrives in Australia on an official tour. The company has sent him to Australia to work for a branch set up there and the time required to set a branch is not certain. The total period of stay of Fred in Australia in the income year is 11 months, which exceeds the limit of 183 days. Further, the personal behavior of Fred showing that he did not migrate to Australia temporarily. For example, his wife accompanied him and he rented out the property in the UK, which shows that his intention was to stay in Australia for longer duration. Thus, based on these findings of the current case, it could be articulated that Fred is resident of Australia for tax purposes (Australian Taxation Office, 2016). Ordinary Income Sale of land has been a controversial issue for the taxation authorities in Australia. In some cases, the gains arising on sale of land have been taxed as ordinary business income while in others; the same have been held to be of capital nature gains. In the following section, the outcome of eight cases involving sale of land has been discussed, which is helpful in identifying the circumstances in which the sale of land would be taxed as ordinary business income and the circumstances in which it would be held of capital nature. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The issue involved in this case of was that whether the taxpayer was liable to pay tax on the gains arising on sale of land considering it as ordinary income or not (CCH Australia Limited, 2011). The court made a rigorous into the case and reached out at the following outcomes: In taxing the sale of land, it is of paramount importance to clarify that whether or not the taxpayer carries out the operations in respect of realisation of land with a profit motive. If the operations carried out in respect of realisation of land are of the nature that depicts a business carried on or adventure in the nature of commerce carried on by the taxpayer, the gains accrued will be taxed as ordinary business income (CCH Australia Limited, 2011). Further, the court pronounced that there is no signal criterion to ascertain that whether or not the profit motive was involved in a particular case. Thus, facts of each case should be analysed separately to take decision of taxing the income of sale of land (CCH Australia Limited, 2011). Thus, considering these findings, the court held that the gains arising on sale of land were taxable as ordinary business income in case of Californian Copper Syndicate Ltd (CCH Australia Limited, 2011). Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The court ruling pronounced in case of Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 further clarified the distinction between the ordinary business income and capital gains. The taxpayer was engaged in mining operations on a piece of land, which was sold later on by carrying out sub-division work (Smith, 2003). The tax authorities levied tax on the gains arising on the sale of such land considering that the taxpayer was involved in the business of land development. The court held that in order to ascertain that whether or not the taxpayer was engaged in the business of land development, the true nature of activities and the intention of the party are to be analysed. The court held that carrying out mere sub-division of land and taking necessary steps so that the land could be sold in the most profitable way can not be equated with the business of land development (Smith, 2003). Therefore, the court held that in the present case, the taxpayer was only involved in taking necessary steps to realise the land in the most advantageous manner, which can in no way be held as land development business. Further, the intension of the taxpayer was also not to earn regular income from the land after getting it sub-divided. Hence, based on these findings the court pronounced its decision in favour of the taxpayer by holding that the gains arising on the sale of land could not be taxed as ordinary business income (Smith, 2003). FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR In this case, the gains arising on sale of land were ordered to be taxed as ordinary business income. This decision of the court was contrary to the decision made in the case of Scottish Australian Mining Co Ltd v FC (Hart, 2007). The court explained the reasons for contrary decision in this case as under: The court observed that there was something more than mere realisation of land involved in this case. This implies that in the eyes of the court, the taxpayer carried out certain operations in respect of land, which tantamount to carrying on business of land development (Wolters Kluwer, 2016). Further, the court explained that there was a clear intention of the tax payer to use and sale the land with a profit making motive. This intention of the tax payer is apparent from the fact that the shareholders of the company transferred their shares to three different land development companies. Thus, the motive here was to carry out development work on the land and then sale it profitability over the period of time (Wolters Kluwer, 2016). Therefore, considering the fact of change in the ownership of the land and inherent intention of the taxpayer to realise the land with the profit motive, the court held that the profit arising on the sale of land was liable to be taxed as ordinary business income (Wolters Kluwer, 2016). Statham Anor v FC of T 89 ATC 4070 In this case, the applicant claimed that the decision of tax authorities to include the gains arising on sale of land amounting to $62,884 was not correct (Wolters Kluwer, 2016). The taxpayer claimed that activities carried out in respect of land were not in the nature of business or trade, thus, the gains arising on the sale should not treated as ordinary business income by the tax authorities. Considering the circumstances of the case, the court held that the net proceeds of the sale of land can not be brought to tax as ordinary income in this case. The court based its decision on the ground that there was not conclusive evidence to establish that the taxpayer was engaged in the profit making activities or working on a profit making scheme. Thus, in the absence of any solid evidence, it was held that the taxpayer was not carrying on any business of land development, thus, the net proceeds of sale of land could not be taxed as ordinary business income (Web Martin, 2016). Casimaty v FC of T 97 ATC 5135 The issue of levy of tax on the sale of subdivided farm land was raised in this case. The primary issue in this case was that whether the gains arising on the sale of farm land, which was being previously used by the taxpayer in primary production, will be taxed as ordinary business income or capital gains. The court made roving inquiries into the case and pronounced that the sale of subdivided farm land could not be taxed as ordinary business income (Wolters Kluwer, 2016). The court based its decision on the following grounds: The court observed that the taxpayer was in no way directly involved in carrying out certain business nature activities such as advertising the sale of land (Wolters Kluwer, 2016). Further, it was observed that the activities carried out in respect of subdivision of the farm land were limit to make the land salable. These activities do not tantamount to carry on a business of land development. Thus, court ordered in favor of the taxpayer, holding that the gains arising on the sale of subdivided farm land can not be taxed as ordinary business income. These gains are to be taxed as capital gains (Australian Taxation Office, 2016). Moana Sand Pty Ltd v FC of T 88 ATC 4897 Another issue connected with the taxation of sale of land came up in this case before the judicial authorities. During the hearing of this case, the court found out that the intention of the taxpayer or the purpose of selling the land is immensely important in deciding as to whether the gains arising from the sale of land are to be taxed as ordinary business income or capital gain (Cassidy, 1994). In this regard, the court held that if the intention or the purpose was to make profit, the gains from sale of land are to be taxed as ordinary business income else it would be assessed as capital gains. Further, the court observed that, in a transaction of sale of land, the dominance of the intention of profit making is not to be established. Thus, the principle was laid down by the court that although, the intention of profit making is not dominant, but it should be significant in a transaction of sale of land to able to regard it as ordinary business income (Australian Taxation Office, 2 016). Crow v FC of T 88 ATC 4620 The principle as set by the court in this case was that in determining the nature of gains arising on the sale of land, all the activities of the taxpayer should be considered rather than taking the transaction in isolation. In the current case, the court observed that the taxpayer was engaged in subdividing the land, carrying out the property development and selling the developed pieces of land (Australian Taxation Office, 2016). The nature and description of the activities carried out by the taxpayer in relation to the land were indicative of the existence of the business of land development. Further, the court observed that there many activities performed by the taxpayer, which makes it quite obvious that the transactions of sale of land were made with the profit making motive. Hence, based on these findings, the court held that the sale of land in the current case was liable to be taxed as ordinary business income (Australian Taxation Office, 2016). McCurry Anor v FC of T 98 ATC 4487 The court reiterated that it is the well established facts the dominant intention of the taxpayer is to be taken into account to determine the nature of gains on sale of land for taxation purposes (AUSTAX PBR, 2016). Therefore, it is important to see that whether the intention of the taxpayer was to make profits from the sale of land or not. In the current case, the taxpayer sold property which was constructed with the prime motive of earning profit from the sale. However, due to some unavoidable reasons the constructed property could not be sold out for some time and during this period, the tax payer used that property for residential purpose. The court held that mere fact that the property was used for residential purposes during the intermittent period, does not wash out the core intention of the taxpayer, which was to make profit out of sale of constructed houses (Wolters Kluwer, 2016). Thus, considering the fact that the inherent intention of the taxpayer was to build houses for making profit by selling those in the market, the court ruled out that the gains arising on sale of the property in this case have to be taxed as ordinary business income. Further, in support of its decision, the court also asserted that the taxpayer constructed the houses by borrowing a huge sum of money from the banks, which is a normal practice being adopted in the business (Wolters Kluwer, 2016). References AUSTAX PBR. 2016. Relevant facts and circumstances. [Online]. Available at: https://austaxpbr.com.au/document/PBR_1011607555723 [Accessed on: 10 August 2016]. Australian Taxation Office. 2016. ATO ID 2002/273 (withdrawn). [online]. Available at: https://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2002273/00001 [Accessed on: 19 August 2016]. Australian Taxation Office. 2016. ATO interpretive decision. [online]. Available at: https://www.ato.gov.au/law/view/document?docid=AID/AID200155/00001 [Accessed on: 19 August 2016]. Australian Taxation Office. 2016. Income tax: whether profits on isolated transactions are income. [online]. Available at: https://law.ato.gov.au/atolaw/view.htm?DocID=TXR/TR923/NAT/ATO/00001 [Accessed on: 19 August 2016]. Australian Taxation Office. 2016. Residency tests. [Online]. Available at: https://www.ato.gov.au/Individuals/International-tax-for-individuals/Work-out-your-tax-residency/Residency-tests/ [Accessed on: 19 August 2016]. Australian Taxation Office. 2016. Taxation Ruling: TR 98/17. [Online]. Available at: https://law.ato.gov.au/atolaw/view.htm?Docid=TXR/TR9817/NAT/ATO/00001 [Accessed on: 19 August 2016]. Cassidy, J. 1994. The Taxation of Isolated Sales under Section 25 (1) ITAA: TR 93/2 v Joint Submission. Revenue Law Journal, 4(1), pp. 1-26. CCH Australia Limited. 2011. Australian tax casebook. CCH Australia Limited. Deloitte. 2016. International Tax: Australia highlights 2016. [Online]. Available at: https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-australiahighlights-2016.pdf [Accessed on: 19 August 2016]. Hart, G. 2007. The Limited Impact Of Whitfords Beach In Urban Land Development. Revenue of Law, 17(1), pp. 1-14. Smith, A. 2003. Property development. [Online]. Available at: file:///C:/Users/Abasus%20Solution/Downloads/d020520030207_prop_development_smith.pdf [Accessed on: 19 August 2016]. Web Martin . 2016. Is your client considering subdividing their property? [online]. Available at: https://www.webbmartinconsulting.com.au/#!Property-Subdivision/c7zf/551ba1e30cf215f35a2ff93e [Accessed on: 19 August 2016]. Wolters Kluwer. 2016. CASIMATY v FC of T, Federal Court of Australia, 10 December 1997. [online]. Available at: https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t-federal-court-of-australia-10-december-1997 [Accessed on: 19 August 2016]. Wolters Kluwer. 2016. Federal Commissioner of Taxation v. Whitfords Beach Pty. Ltd., High Court of Australia, 17 March 1982. [Online]. Available at: https://www.iknow.cch.com.au/document/atagUio549860sl16841994/federal-commissioner-of-taxation-v-whitfords-beach-pty-ltd-high-court-of-australia-17-march-1982 [Accessed on: 19 August 2016]. Wolters Kluwer. 2016. McCURRY ANOR v FC of T, Federal Court of Australia, 15 May 1998. [Online]. Available at: https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 [Accessed on: 10 August 2016]. Wolters Kluwer. 2016. Statham Anor v. Federal Commissioner of Taxation, Federal Court of Australia, Full Court, 23 December 1988. [online]. Available at: https://www.iknow.cch.com.au/document/atagUio544343sl16788832/statham-anor-v-federal-commissioner-of-taxation-federal-court-of-australia-full-court-23-december-1988 [Accessed on: 19 August 2016].

The Rwandan Genocide Hutus and Tutsi Ethnic Hatred

The Rwandan genocide caused the death of almost one million people, and the incidence will remain in history forever. The Rwandan population comprised of many Hutus and a few Tutsis. Since the Tutsis were more successful than the Hutus, there was enmity between the two groups.Advertising We will write a custom essay sample on The Rwandan Genocide: Hutus and Tutsi Ethnic Hatred specifically for you for only $16.05 $11/page Learn More People have always believed that the ethnic hatred between the Hutus and the Tutsi was the core cause of the genocide. However, research shows that there were other multiple and complex causes of the genocide. There were political, economic and social factors that were associated with the genocide, where, the political leaders played the central role in perpetrating the genocide. However, the question that remains in many people’s minds is why the international community never intervened. To some extent, both the Rwand an and international actors played a role in creating the conditions for the genocide. After the Rwandan and international actors perpetrated the genocide, the Rwandan Patriotic Front (RPF) came to rescue the country. This paper gives a thorough discussion of the Rwandan genocide. The killing of Juvenal Habyarimana, the president of Rwanda and Burundi, in a plane shooting marked the beginning of the Rwandan genocide. President Habyarimana was a Hutu, whose totalitarian regime prohibited the Tutsis from taking part in the government. However, in 1993, the president signed the Arusha Accords that allowed the Tutsis to have the powers to participate in the government. The Hutus were upset, and that was probably the reason behind the shooting of the president’s plane. However, the Hutus blamed the Tutsi’s for the shooting, and thus, the Hutu’s political elites initiated the genocide. With the support of the military, approximately 800,000 people that comprised of Tu tsis and moderate Hutus lost their lives.Advertising Looking for essay on political sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More The assassination of men, women and children of the mentioned communities continued from April to July 1994, as the international community witnessed all the proceedings. The UN had no political will to stop the genocide because of the mistaken perceptions of the African conflicts (Power 102). This clearly indicates that the international actors perpetrated the genocide because their actions rendered a favorable environment for the assassinations. According to the law of the United Nations, genocide is an inhuman crime, whether it happens in peace or during the war. The negligence of the UN to initiate a peacekeeping mission in Rwandan massacre is one of the UN’s greatest failures. From the way the massacres happened, it was evident that the ruling party officials and the top government were the main actors who organized the genocide (Fujii 570). The media was another group of actors who broadcasted messages to support the killings. It is very discouraging that people in the whole world witnessed the Rwandan massacres, but no one interceded. (Barnett 56). The massacre continued until the Rwandan Patriotic Front (RPF) intervened and stopped the genocide. The fully trained military group comprised of the Tutsis, and for this reason, the military had been deported to Uganda. The group emerged to rescue their country, and after several struggles with the Hutus, the military took over the government and stopped the genocide. The RPF are the Rwandan actors who played a critical role in recovering the country after the genocide. Manslaughter had happened in churches, hospitals, schools, and all other areas that the Tutsis sought refuge. However, it is encouraging that the survivors leant a lesson.Advertising We will write a custom essay sample on The Rwandan Genocide: Hutus a nd Tutsi Ethnic Hatred specifically for you for only $16.05 $11/page Learn More Currently, Rwanda has the lowest crime rates as compared to many African countries. Paul Kagame, who was the leader of the RPF, became the president of Rwanda, and he was later re-elected as the president. Paul Kagame’s exertions as president are applauded across the world. Works Cited Barnett, Michael. Eyewitness to a Genocide: The United Nations and Rwanda, London: Cornell University, 2002. Print. Fujii, Lee Ann. â€Å"The Power of Local Ties: Popular Participation in the Rwandan Genocide.† Security Studies 17.3 (2008): 568-597. Print. Power, Samantha. â€Å"Bystanders to Genocide: Why the United States let the Rwandan Tragedy happen.† The Atlantic Monthly 288.2 (2001): 84-108. Print. This essay on The Rwandan Genocide: Hutus and Tutsi Ethnic Hatred was written and submitted by user Qu1nt1n to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.