Fraud, Deceptions, and Downright Lies About Ielts Band 6 Essay Samples Exposed

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An Analysis of Camus The Stranger - 411 Words

Camus The Stranger is a wistful writing that carries a sense of detachment along throughout the story. The main character, Meursault, explains a series of events that resembles the workings of a dream and puts the reader in a dazed trance as the adventure grows into the deadly conclusion. The purpose of this essay is to examine and interpret the symbol of light and how it affects the story of The Stranger. The sun and the light may be interchanged in this story as Meursaults constant commenting about the sun continues throughout the tale. The sunlight affects Meursault in many differing and unique ways. He commented at his mothers funeral that The sun was now a little higher in the sky: it was starting to warm my feet. This trend continues as the main character uses the sun to describe his attitudes and behavior throughout the story. Much like Meursault, Camus presents the sunlight in a very neutral, yet powerful way. The light is merely a reflection of the demeanor of Meursault throughout the story and when he is experiencing joy the sun is helpful, but when encountering danger, as in the murder scene, the sun causes him much discomfort, confusion and is ultimately laid as the scapegoat for the motivation behind the murder. The light is a metaphor for Camus main message of absurdity. Camus believed in challenging the notions of life and death in order to truly understand their meanings. Committing suicide or not, to Camus, was a legitimate question that helpedShow MoreRelatedAnalysis Of The Stranger By Albert Camus1526 Words   |  7 PagesArab, Meursault, would never have gone to prison, and never be tried for murder. Part C: Foil Character In literature, foil characters are used to bring out the distinctive qualities of another character by contrasting with them. In The Stranger, by Albert Camus, Marie Cardona plays the role of a foil character as she brings out Meursault s emotional characteristics. When she told him that she loved him and asked if he loved her, Meursault responded: I answered the same way I had the last timeRead MoreTitle and Character Analysis of The Stranger by Albert Camus784 Words   |  3 PagesThe Stranger: Character and Title Analysis In Albert Camus’, The Stranger, the characters in the novel are individually unique in ways that bring out the positive and negative aspects of each other. When examining their traits you get the deeper meaning of things and what they stand for. The major characters in this novel are Meursault, Raymond Sintes, and Marie Cardona. Meursault shows no emotion through everything that goes on in his life such as a death. Raymond Sintes is a rude person and onlyRead MoreAnalysis Of Albert Camus s The Stranger 1008 Words   |  5 Pagesother side of the rainbow. The outcome is always the same: Death. No human is exempt. No matter what we do in life, how hard we work, the ending is the same. So why do it? Is life even worth living? This is the fundamental question Albert Camus asks in The Stranger. During the trial, once people realized Meursault was different, it seemed like they were out to get him, looking for reasons to execute him. This is irrational. The crime Meursault committed in the first place was irrational, he didn tRead MoreAnalysis Of The Book The Stranger By Albert Camus977 Words   |  4 PagesNatalie Comella â€Å"The Outsider† Introduction â€Å"Life has to be given a meaning because of the obvious fact that it has no meaning.† Henry Miller â€Å"The outsider† also commonly known as â€Å"The Stranger† is written by Albert Camus. It is a book that explores the many concepts, understandings and overall idea of human life. As my group and I take time to break down the varies aspects of the book, please take time to reflect, and understand your own meaning of humanRead MoreThe Stranger By Albert Camus Critical Analysis971 Words   |  4 PagesThe Stranger, by Albert Camus tells the story of a man named Meursault who is consumed with the pleasures that life has to offer. In an unusual ending, Meursault’s fate is ultimately decided based on his actions he has made throughout his life, in which he blatantly ignores the 1940’s social norms of the French colony, Algiers. The story is told from an Absurdist point-of-view, which ultimately affects the meaning of the novel. This is present when unknowingly to Meursault, Absurdist philosophy dictatesRead MoreLiterary Analysis Of The Stranger By Charle s Camus2947 Words   |  12 PagesAlbert Camus’ â€Å"The Guest†. This story centers on a character, an outsider, who is trying to fit into the society in the story. It may not be the fact that the stranger is different in looks, culture, or language like it is in this short story, but it is just the fact that they are not the same, which causes them to be the outsider and fulfill the role of the otherness. As we look through the short story ‘The Guest’, and through the short novel ‘The Stranger’, we can see that Albert Camus is workingRead MoreLiterary Analysis: How Meursault Is Indifferent in the Stranger, by Albert Camus874 Words   |  4 PagesLiterary analysis: How Meursault is indifferent in The Stranger, by Albert Camus Although Meursault is the title character and narrator of Albert Camus’ short novel The Stranger, he is also a somewhat flat character. His apparent indifferent demeanor may be a convenience to Camus, who mainly wanted to display his ideas of absurdism. And as a flat character, Meursault is not fully delineated: he lacks deep thought and significant change. His purpose is that of a first-person narrator whose actionsRead MoreAlberts Aimless Absurdity898 Words   |  4 PagesIn Albert Camus’ novella, The Stranger, he exposes his beliefs on absurdism through the narration of Meursault. Camus’ definition of absurdism is a philosophy based on the belief that the universe is illogical and meaningless. Camus, founder of absurdism and French Nobel Prize winning author, sends the reader his underlying theme that life is meaningless and has no ulti-mate significance. This underlying theme of life’s absurdity is extremely personal to Camus through his own individua l experiencesRead MoreThe Stranger By Albert Camus Essay1546 Words   |  7 PagesBarthes, literature often raises a question, but leaves it up to the reader to determine the answer. The Stranger by Albert Camus is an excellent example of how a central question, â€Å"Is there value and meaning to human life?† is raised and left unanswered, resulting in different interpretations of the answer, depending on the viewpoint of the reader. Although the question is never explicitly answered, Camus offers perspectives on what French society regarded the answers to be, such as connections with othersRead MoreThe Stranger By Albert Camus1365 Words   |  6 PagesThroughout The Stranger, Albert Camus uses routinesituations to demonstrate how the protagonist, Meursault is not just another ordinary individual. Camus depicts Meursault as an independent being, disinterested in his surroundings, contrasting him with the majority of his peers. Meursault traverses the entire novel, exhibiti ng little to no emotion. Instead, he displayscharacteristics synonymous to someone suffering from psychopathy. Regardless of the situation, Meursault refrainsfrom assigning meaning

Software Security Is The Biggest E Commerce Retailer

Introduction Software security is a concept of engineering software and it goes on functioning appropriately under malicious attack. Majority of technologies accept the significance of this undertaking, but they require assistance in understanding how to confront it. Best practices for software security leverage the sound software engineering practices that include thinking about the security primarily in the software lifecycle, understanding and knowing common threats (inclusive of pitfalls and flaws that are language based), design for security and subjecting every software artifact to comprehensive objective testing and risk analyses. Security is an extent of the ability of the system for protecting information and data from unauthorized access however still giving access to systems and people that are authorized. Attack can be seen as an action taken against a computer system having the intent of causing harm, to it and this may take numerous forms. It may refer to attempts aimed at accessing services or data, or modification of data, or might be an intention of denying services for legitimate users. Discussion In America, Amazon.com is the biggest e-commerce retailer having nearly 600 million visitors every year; this would appear to attract numerous hackers, phishes and Internet scammers’-commerce websites must gather positive pieces of personally categorizing information for processing transactions. Amazon.com is one such. Conversely, the technology used by them forShow MoreRelatedE-Commerce Industry Analysis- Porters1596 Words   |  7 PagesFirm Strategy, Structure and Rivalry | * India’s e retailers have primarily relied on PE funds and venture capitalists * Pricing is the point of differentiation from existing Brick and Mortar shops * Focus on segments like Books and apparels to slowly increase their offerings * innovations in delivery and technology in recent years like Cash on Delivery, CRM * Introduction of Guarantied replacement approach.Rivalry- * Business model is easy to copy * Beginning ofRead MoreResearch Journals on One Way Anova Test785 Words   |  4 PagesE-Commerce Electronic commerce, commonly known as  e-commerce consists of the buying and selling of  products  or  services  over electronic systems such as the Internet and other  computer networks. Electronic commerce is generally considered to be the sales aspect of  e-business. It also consists of the exchange of data to facilitate the financingRead MoreManaging Of The Digital World826 Words   |  4 PagesChapter 1: Managing in the Digital World One of the biggest focuses of Chapter 1 was the 5 megatrends of Information Technology. The textbook identified Mobile, Social Media, Internet of Things, Cloud Computing and Big Data as the big five (Valacich 2016). Personally, I have observed this shift in my IT career in K-12 Education. Initially, schools were primarily Windows OS desktops and laptops. However over time, it’s definitely shifted to a Post-PC environment. 1-1 device programs have triggeredRead MoreEssay on Lowes and Information Technology Management1748 Words   |  7 Pagesinformation technology management systems used at Lowe’s. It will look at Porter’s Five Force Model, supply chain management; data base management system, five agent-based technologies, e-commerce and system development lifecycle. Furthermore, it will look at business continuity planning, emerging trends and security vulnerabilities relates to the organization to remain competitive. Information Systems Remaining Competitive Lowe’s employs more than 260,000 people in more than 1830 stores; these employeesRead MoreE-Business: SWOT Analysis1271 Words   |  5 Pagesstrong outside of the immediate vicinity of the physical store and the company has no experience in e-business. Moving into the online sphere carries with it tremendous opportunity. Online retail is expected to be worth $279 billion in the US alone by 2015 (Wauters, 2011). Thus, a new entrant does not need to establish much market share in order to generate significant income. In other words, the biggest opportunity is just getting into the business, because there is near limitless upside. ClothingRead MoreAmazon Goes Global On The Internet1266 Words   |  6 PagesAmazon Goes Global Amazon.com, Inc. is one of the popular E-Commerce websites on the internet. Besides that, it is also recognized as America s largest online retailer. It is founded by Jeffrey Preston Bezos in 1994, a former financial analyst for the New York hedge fund D.E. Shaw Company. Amazon.com is an American e-commerce company with its headquarters located in Seattle, Washington. The Amazon.com, which is one of the nation s biggest book sellers, had first started off as an online bookstoreRead MoreAnalysis Of Amazon, The Seattle Based Multinational E Commerce Company1182 Words   |  5 PagesAmazon, the Seattle-based multinational e-commerce company is the largest retailing online company, with over ten of millions active users around the world. Company Vision is to become† Earth biggest selection and to be Earth’s most customer centric company over 500 million items for sale according to Amazon.com†. This paper analyzes the information technology strategy and information systems adopted by amazon. (Jeff, 2007) Introduction Amazon founded by Jeff Bezos and has been gone online in 1995Read MoreImpact Of Technology On The Security System1231 Words   |  5 PagesT.J.X. was the leading fashionable brand name, off-price product retailer in the U.S. In 2013 the company’s net sales reached $27 billion, increased by 6% compared to the same period in 2012. In 2007, the company was revealed by the investigating authorities that their database had been penetrated by hackers for 1.5 years, and been causing 94 million debit/credit card and customers’ personal information stolen around the world of its 2,500 branch stores. In 2005, the discussion of upgrading theRead MoreWhy Should Shop Online? Essay2117 Words   |  9 PagesAmericans. When selecting the top three sources to guide decisions, online product reviews are useful to 42 percent of American and 40 percent of Canadian web shoppers. Online reviews are most important when buying consumer electronics, cars and software and when researching cars, electronics and travel. Latin America Connected Brazilians are the most prolific online shoppers in the region with 84 percent planning to make an online purchase in the next six months. The items that top the list areRead MoreInformation Technology Is More Than Computers Alone2064 Words   |  9 Pagesthreat comes from the bargaining power of consumers. The company faces less significant pressures from new competitors to the market and the bargaining power of suppliers. The danger of competition in the wireless industry is severe. Verizon s biggest rival is ATT. The typical customer profile for the two companies is similar, and ATT owns the largest market share in the industry behind Verizon. Other competition comes from T-Mobile, which has a smaller market share but is adding customers more

Compulsory Voting in America Against Our Civil Rights

Allen EGL 101-018/035 Fall 2010 Compulsory Voting in America: Against Our Civil Rights The United States of America is supposed to be a land of freedom where one can exercise the right to have various liberties that are not found in many other countries around the world. Among these liberties is the right to vote in a democratic government. Voting is a privilege in the United States that should not be taken for granted; many countries do not have the luxury of choosing who they want to represent them in government. Or if they do, they have in place a system that is called compulsory voting. Compulsory voting is a system in which voters are obligated to come to their designated polling place on Election Day to place a vote. If†¦show more content†¦In Peru, if one does not have a stamped voting card to prove he or she has voted, that person is not able to receive specific services or products from many public offices. In Belgium, if one does not vote, the chances of getting hired at a job are slim to none. In Greece, prison is an option, as well as troub le obtaining a new driver’s license or passport. In other words, if a person does not have a legitimate reason why he or she did not vote, such as extreme illness or absence from the country, along with concrete evidence to prove the reason, he or she will somehow be â€Å"punished.† Voting is a right and a privilege, not an obligation. There are better ways to encourage higher voter turnout without making voting mandatory. Compulsory voting is not an efficient way to respond to the problem of voter disengagement. The government should look at the reason behind the lack of voting enthusiasm rather than try to mask the problem by making voting mandatory. There are many reasons why people choose not to vote; for example, they could be unsupportive of all of the electoral candidates, they could have no interest whatsoever in politics, or even simply be unable to get to their polling place because of other obligations. In the religion of Jehovah’s Witnesses, p eople of this faith choose not to vote because of their faith. By making voting mandatory, this would take away not only our freedom of choosing to vote, but in a sense our freedom to practiceShow MoreRelatedInfluence of Compulsory Voting1626 Words   |  7 PagesThe Idea of Compulsory Voting After Australia, Singapore, and Switzerland implemented compulsory voting and the turnout of voters grew, other democratic countries began wondering if the idea should be implemented globally. Research began on how this implementation affected countries with compulsory voting in place and how it would affect other countries such as Canada (Twomey, 2013). The idea that Canada, or another similarly democratic country, should pass a policy of compulsory voting would be againstRead MorePolitical Science Essay. Term 2. Considering The Experience1851 Words   |  8 PagesPolitical science essay. Term 2 Considering the experience of one country with compulsory voting, and one in which voting is voluntary, does compulsory voting tend to enhance the quality of democracy? â€Å"Compulsory voting can be defined as the legal obligation to attend the polls at election time† According to a dictionary definition, democratic state is one where supreme power is vested in the people and exercised directly by them or by their elected agents under a free electoral system. There areRead MoreCitizens Rights and Responsibilities1186 Words   |  5 PagesRights and Responsibilities of Citizens In today’s society, the responsibilities of the citizens are to know their rights. Citizens are expected to; understand the rules that our government has presented to us, abide by these rules for our own well being and freedom, and serve our communities and government back. In 1789, the Constitution of the United States was ratified. Many people were not pleased with this constitution; they felt as though it did not protect their rights to the fullest extentRead MoreWhy Is It Important to Follow School Rules1494 Words   |  6 Pagesfreedom and individual rights because were taught about the Declaration of Independence, The Constitution, and the Bill of Rights in school, the most authoritarian environment in America next to prisons. Kids learn early on that even in a free country you are mandated to sit in cramped desks, read, write, and listen against your will. If you think for yourself in school, you get bad grades, and thats why America doesnt notice the government strip ping away our rights. When our minds are impressionableRead MoreReform Movements in Second Great Awakening Essay1391 Words   |  6 PagesThese democratic ideals included voting for everyone eighteen and older (with the exception of minors, women, insane, and criminals), freedom of expression, press, speech and religion, election of officials, property rights, free and public education, more than one political party, equal rights, equality before the law entitling a person to due process, separation of church and state, tolerance of diversity, institutional uncertainty, protection of minority rights, and no special privileges. TeachingRead MoreDecoted to Civil Rights in Timothy B. Tysons Book, Blood Done Sign My Name1877 Words   |  8 Pages Simplicity is forsaken. Stereotypes are removed. And history materializes as a stirring call for reaction. Timothy B. Tyson confronts readers with a stunning reversal and revisal of the common memoirs devoted to civil rights in his book, Blood Done Sign My Name. Although Tyson’s perspective appears to support the violent strategies employed by frustrated activists, his chronicle of commonplace dialogue, murder, and reconciliation can be used as a supplementary lens of understanding throughRead MoreAssignments: Human Rights Law4555 Words   |  19 Pageson the Universal Declaration of Human Rights? Would you like to amend any of the articles or add a new article to the declaration? Human rights are international norms that help to protect all people every where from severe political, legal and social abuse. Example of human rights are the right to freedom of religion, the right to a fair trail when charged with a crime, the right not to ne tortured, and the right to engage in political activity. These rights exist in morality and in law at the nationalRead MoreAmerican Civil Rights Movement Essay15820 Words   |  64 Pages1. American Civil Rights Movement THE BLACKS 1865 and 1870 - Three Constitutional amendments: The Thirteenth Amendment abolished slavery, the Fourteenth Amendment gave blacks the rights of citizenship, and The Fifteenth Amendment gave them the right to vote. Until the modern civil rights movement (1950s) blacks were denied access to public places such as restaurants, hotels, theaters, and schools. There were separate facilities marked colored only, which was sanctioned by the courts. 1896Read Moretexas constution11227 Words   |  45 PagesDraft Constitution of 1874 and the Convention of 1875 3. The Texas Constitution Today 3.1 State Constitutions 3.2 General Characteristics of the Texas Constitution 4. Articles of the Texas Constitution 4.1 The Preamble 4.2 Bill of Rights (Article I) 4.3 Powers and Organization of Government (Articles II - V) 4.4 Education, Taxation, and Revenue (Articles VII and VIII) 4.5 Mode of Amendment (Article XVII) 4.6 Remaining Articles 5. The Constitution and Local Government Read MoreBritish National Identity8214 Words   |  33 Pagesdiscrimination in housing and employment. London ignored these glaring abuses of basic rights. With the decline of shipbuilding in the early 1960s, Northern Ireland became one of the poorest parts of the United Kingdom. The poverty was not equally shared. Catholics were significantly disadvantaged and their anger grew. In the autumn of 1968 Catholics, supported by many Protestants, demonstrated on the streets, demanding civil rights, basically fair participation in political and economic life. Ulster Loyalists

The Fall Of The Taliban Group - 809 Words

The fall of the Taliban group in 2001, because of the U.S war on Afghanistan, forced Zarqawi to escape to Iraq. There his existence went widely unnoticed till the Bush administration used it as evidence that al-Qaeda was in relation with Saddam Hussein and they would get assistance through his regime. In fact, though, Zarqawi was a free agent, searching to create his own terror group organization. Briefly after the US-led Occupation of Iraq in 2003, he set up the forerunner to today’s Islamic State: Jama’at al-Tawhid w’al-Jihad (the Party of Monotheism and Jihad), which was made up mostly of non-Iraqis. Zarqawi’s was not the only one, there were many groups but with different names including Shia groups who are killing Sunni people. In Iraq today, unfortunately there are numerous different terrorist groups and criminal paramilitary groups working in Iraq, killing innocent civilians, discharging people from their homeland, and attacking houses of worship. S ome are on the overview and acquire the attention of the world media, and yet others operate underneath the radar they are many disappearing activity. Still, they have killed thousands and forced millions to flee their homes. They include most of the groups by the Shiite sect :( Islamic State of Iraq and Syria (or Sham or Levant) or ISIS, or ISIL, or DA’ISH, Badr Forces Militia, Sariah Salam Militia, Al-Adalah (Justice) Militia. .etc.) many of these groups operate under the color of law and are closely linked to theShow MoreRelatedAfghanistan Of The Soviet Union1499 Words   |  6 Pagesvacuum led to the rise of a group called the Taliban. Led by a one eyed man named Mullah Muhammad Omar they set themselves as the legitimate government from 1996 to 2002, when they were overthrown by a coalition of U.S. forces and anti-Taliban groups. The Taliban is a Sunni Islamic fundamentalist group located in Afghanistan whose roots lie in the Mujahedeen. A large majority of members are from Afghanistan and Pakistan and are educated in â€Å"Madrasas† The Taliban has had three official leadersRead MoreTaliban And The Taliban Of Afghanistan889 Words   |  4 PagesOne of the most radical religious groups in the world today are known as the Taliban. The Taliban is a â€Å"fundamentalist Muslim group that controlled much of Afghanistan from 1996 to 2001† (Maley NP). The Taliban took power after the Soviet Invasion of Afghanistan. When the Soviet Union left Afghanistan, the Taliban rose to power and took much control of the country. The Taliban leader is Mullah Mohammad Omar. The Taliban in Afghanistan are an IslÄ mic group, that uses harsh rules against Afghanistan’sRead MoreThe Rise Of Taliban And The Crisis Of Afghanistan912 Words   |  4 PagesThe Rise of the Taliban and the Crisis of Afghanistan The Rise of the Taliban and the Crisis of Afghanistan describes the journey and development of the Taliban from its beginning to its end. Many sociological perspectives are presented by many different sociologists. The perspectives are separated into different chapters and the entirety is edited by Robert D. Crews and Amin Tarzi. The collective theme is the movement and process of the Taliban and the development and decline of Central Asia. TheRead More Atrocities In Afganistan (Women) Essay1117 Words   |  5 Pagessince the Taliban, a religious faction, seized control of the country in 1996. (NOTE TO STUDENT: my teacher gave me a B+ and said I would have had an A if I had had more detail on the Talibans reasons for these laws) Since 1996 Afghan women have been living fear for their safety and lives. A myriad of discriminating laws has been placed on Afghan women. The punishments for violating these laws are unimaginably inhuman. nbsp;nbsp;nbsp;nbsp;nbsp;The Taliban is an ultra-fundamentalist group that hasRead MoreEssay about The Women of Afghanistan855 Words   |  4 PagesAfghanistan prior to the Taliban reign, and before the government in Afghanistan was overthrown. Their fortunes would change in 1996 when the Taliban ended up controlling Afghanistan, and denying women of all their rights such as work, education, health care, and many more. The lifestyle women were accustomed to be forced to be drastically changed, and the country they once felt love for, they felt fear. Even though their regime only lasted for about 5 years, the Taliban took a severe mental, emotionalRead MoreAfghanistan’S Strategic Geographic Location Made It The1215 Words   |  5 PagesSeveral insurgency groups has risen in Afghanistan and the major one is Taliban, a radical militant Islamic group. Taliban has been waging wars in Afghanistan claiming to create peace in the country and protect Islamic laws Taliban was formed by a group Mujahedeen who fought against Soviet Union Regime in 1900s. United States Central Intelligence Agency and Pakistani Inter-Services Intelligence backed up Taliban as well covertly and some young Pashtun, predominant ethnic group in Afghanistan, studentsRead MoreTaliban, By Ahmed Rashid1430 Words   |  6 PagesI choose to read Taliban, by Ahmed Rashid, in hopes of gaining a better understanding of radical Islam, and the conditions under which it flourishes. I choose Rashid’s book, because he offers a unique perspective to the region, being a Pakistani journalist he was able to interview most of the Taliban’s major players. This paper will provide as both my subsequent review of his work as well as drawing connections between ISIS and the Taliban’s overall goals and strategies. Rashid’s investigationRead MoreThe New Leader Of The Islamic Republic Of Afghanistan1057 Words   |  5 Pagestime in the country’s history that a direct election was held and a position of power was democratically transferred. As a matter of fact, the country has made progress since 2001, when a United States-led invasion, with the help of UN, toppled the Taliban government. After decades of being ruled mostly under an emirate, monarchy, and dictatorship, Afghanistan now runs under a democracy. According to Huntington, democracy is where the â€Å"most powerful collective decision-makers are selected through fairRead MoreThe Kill/Capture Program 701 Words   |  3 Pages1. The Kill / Capture program is a campaign of targeted raids by elite teams of U.S. special operations forces who hunt down Taliban and al Qaeda leaders in Afghanistan one by one and taking them out. In the last year is had been reported that 12,000 enemies militants had been killed or captured. Th e Taliban and al Qaeda leaders leader who are targets on secret list, known as JPEL, include bomb makers, commanders, financiers, people who coordinate the weapons transport and PR people. 2. In theRead MoreConventional Warfare : An Integral Part Of The Human Experience1506 Words   |  7 Pagesnavy or army to attack to help your efforts. This is seen in Kabul, as the fall of what should have been an important asset for the Taliban was insignificant due their status as non-state actors. After the Second World War, many new states arose, bringing about different issues. Despite the increase in states in the international system, the amount of conventional wars is decreasing (Piddock 1). The rise of terrorist groups in these states has led to an increase in unconventional warfare, as well

Michelangelo Buonarroti Persuasive Essay Example For Students

Michelangelo Buonarroti Persuasive Essay Michelangelo BuonarrotiMichelangelo di Lodovico Buonarroti Simoni, was a very influential man of his time and of all time. Michelangelo was born on March 6, 1475, in a small village a part of the Florentine territory known as Caprese. His father originally did not support his artistic ability, but just a while after Michelangelos 13th birthday, his father allowed him to be an apprentice for a famous painter, Domenico Ghirlandaio. Unfortunately there was some conflict between Michelangelo and Ghirlandaio so after a year Michelangelo was no longer his apprentice and he denies Ghirlandaio influenced his works. Later he stayed with the very powerful Medici family for two years. Lorenzo de Medici was a great patron of the arts who gave Michelangelo a chance to expand his artistic talents. He learned his sculpting skills from Bertoldo di Giovanni, who was trained by the great Donatello. He also expanded his education and gained knowledge of poetry and philosophy. Medici also had Michelange lo study the Classic Ancient Roman and Greek arts. Michelangelo became so excellent in Classic Roman arts that his works passed as Roman originals. Due to his talents in the ancient art Michelangelo was present at the excavation of the giant sculpture of Laocoon. Michelangelo was a very religious man which is shown in many of his paintings. Later in his career he portrayed a bit more of his own idea of Christianity in his works. His patrons that supported Michelangelo all showed how great his works were. All of them were very wealthy and very influential people of the time. Probably the most influential people of the time were the popes due to the strength of Christianity, and three of them supported Michelangelos work. One piece Michelangelo did for the church was the Pieta in Saint Peters Basilica. It pictures Christ on his mothers lap after he was taken down off of the cross he was crucified on. The work included great detail like all of his work, but the best thing about his work is exaggerating certain areas of the painting to give a message or tell a story. This piece was also very well finished even to Michelangelos standards. Another very well known work of Michelangelo was the painting of the ceiling of the Sistine Chapel in Rome. This project took four years to complete due to the detail and the size of the project. The ceiling of the Sistine Chapel incorporates many different stories and beliefs f rom the bible in one large mural. The stories painted are in the same order as in the bible. It began with the story of Genesis and ended with the story of Noah and his ark. It also portrayed other smaller stories in the corners and pictures of prophets and Christs ancestors in the framework around the windows. Michelangelo also created several architectural works. One example was the dome of Saint Peters Basilica. Michelangelo had to complete the dome after the death of his rival Donato Bramante. He designed the dome off of Bramantes original plan but made the dome more structurally sound and made it very decorative like he was so well known for. His last architectural work was the Piazza del Campidoglio. This building was the heart of Rome and Michelangelo understood that when he added sculptures of great leaders of Ancient Rome. He designed the building to bring back the strength of Ancient Rome and made the buildings a classic Roman design. The building was symmetrical with flow ing curves, yet still was a very functional public building. Michelangelo died in 1564 and unfortunately did not get to see the finished work. .uedeb0df556bf27d3b4d3e3ce9030caf7 , .uedeb0df556bf27d3b4d3e3ce9030caf7 .postImageUrl , .uedeb0df556bf27d3b4d3e3ce9030caf7 .centered-text-area { min-height: 80px; position: relative; } .uedeb0df556bf27d3b4d3e3ce9030caf7 , .uedeb0df556bf27d3b4d3e3ce9030caf7:hover , .uedeb0df556bf27d3b4d3e3ce9030caf7:visited , .uedeb0df556bf27d3b4d3e3ce9030caf7:active { border:0!important; } .uedeb0df556bf27d3b4d3e3ce9030caf7 .clearfix:after { content: ""; display: table; clear: both; } .uedeb0df556bf27d3b4d3e3ce9030caf7 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uedeb0df556bf27d3b4d3e3ce9030caf7:active , .uedeb0df556bf27d3b4d3e3ce9030caf7:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uedeb0df556bf27d3b4d3e3ce9030caf7 .centered-text-area { width: 100%; position: relative ; } .uedeb0df556bf27d3b4d3e3ce9030caf7 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uedeb0df556bf27d3b4d3e3ce9030caf7 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uedeb0df556bf27d3b4d3e3ce9030caf7 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uedeb0df556bf27d3b4d3e3ce9030caf7:hover .ctaButton { background-color: #34495E!important; } .uedeb0df556bf27d3b4d3e3ce9030caf7 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uedeb0df556bf27d3b4d3e3ce9030caf7 .uedeb0df556bf27d3b4d3e3ce9030caf7-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uedeb0df556bf27d3b4d3e3ce9030caf7:after { content: ""; display: block; clear: both; } READ: All Quiet On The Western Front (1266 words) EssayI feel that Michelangelo was an incredible architect, painter and sculptor. I had a chance to see some of his works in Italy and the detail was incredible. His art seemed flawless without any mistake on it. The sizes of his sculptures were massive and it was hard to believe that a single piece of marble was made into such a great work of art. I personally do not care for art, but the greatness of his work was unbelievable. Michelangelo, Microsoft Encarta Online Encyclopedia 2004Michelangelo : Life, Letters, and Poetry (Oxford Worlds Classics) Author: George Anthony Bull (Editor), Peter Porter (Translator)Michelangelo: The Vatican Frescoes Author: Pierluigi De Vecchihttp://www.respree.com/cgi-bin/SoftCart.exe/biography/michelangelo-buonarroti.html?E+scstorehttp://www.wga.hu/frames-e.html?/bio/m/michelan/biograph.htmlhttp://www.ibiblio.org/wm/paint/auth/michelangelo/

Employment Appropiate Section

Questions: Task 1a) Produce a response in the form of a set of brief, non-technical notes suitable for inclusion in a letter to the potential client. You do not have to produce theletter. As a minimum your notes must include explanation of:Describe the purpose of taxation levied in the UK, the legislation and procedure used to administer taxation in the UK, the main types oftaxation collected in the UK, distinguishing between direct taxes and,indirect taxes and the main ways in which taxation is assessed andcollected in the UKAnalyse the main roles and responsibilities of the tax practitioner in the UKExplain the implication for the tax payer of non-payment of taxes includingmexamples of the penalties which may be incurred. Task 2 You are required, On behalf of Jay Cobb, to prepare the appropriate sections of the employmentà ¢Ã¢â€š ¬Ã… ¸ section of the UK Income Tax Return for year 6 April 2014 to 5April 2015. Task 3 You are required to prepare a taxation computation for Jay for the year to 5 April 2015. 2.1 and 2.2 In order to complete task c) you will need to take account of the following ratesand allowances which will apply to Jay:Personal Tax Allowance 2014/2015, = 10,000Basic rate of tax, based on taxable income between 0 and 31,865, = 20% Higher rate of tax, based on taxable income between 31,865 and150,000, = 40% Answers: Task 1 Taxation is a system in which government mandatorily collects contributions from the tax payers. Basically tax is collected for three main purposes firstly, for the fulfillment of the fund required by the government in its operations. Secondly, for the control and monitor the economic factors of the country since taxes play a very significant role in economy and thirdly for the wealth redistribution to maintain equality in the nation. Since 1689, the legislation of the tax system is under the control of the Parliament. And yet since 1911, tax law is the only legislation controlled by Parliament which is not scrutinized in detailed by the House of Lords. However, the prospect of the rejection still lies with House of Lords. (government, 2013) The main types of tax collected are Income tax, National Insurance, Value Added Tax (VAT), Corporation Tax, Council Tax, Business Rates, Excise duties and other taxes such as stamp duty, carbon tax, airport tax, inheritance tax, and capital gains. Most of the taxes are collected by the HM Revenue and Custom. The pie chart shown below depicts the volume of taxes collected by the government from different sources in the year 2011-12. (Pettinger, 2014) Direct taxes are directly levied on the payers, whereas indirect taxes are collected from the service providers or the manufacturers of the goods but the burden of such tax ultimately falls on the consumers. Self-assessment procedure is used by the HMRC. The payers involved in self- employment doing business etc need to file tax return whereas for the employees the tax is deducted automatically from wages, pension and savings. The last date of filing the return online is 31st January. Keeping records is necessary to fill in the tax return correctly. On the basis of the report submitted by the tax payer HMRC will automatically calculate what the payer owes as tax. (Self assessment tax returns, 2015) (Oratore) The roles and responsibilities of the tax practitioners are to provide their clients prompt resolution to tax uncertainty and legal compliances. They need to give a clear understanding of risk and opportunities which the clients are required to make amongst choices which are most suitable to them. Tax practitioners draw attention of its clients towards the impact of the tax consequences. It helps the large tax payers decide about the dealings with the foreign authorities as well. It is the responsibility of the practitioner to keep its client informed about new rules issued. This way client will be able to comply with all the rules required to be fulfilled by them. (Mayer, 2012) The implications for non-payment of taxes are by the tax payer or its agent is penalty. The penalty can be imposed if the return or any tax document is inaccurate or tax has been unpaid, understated, over-claimed, and under assessed. Though the agent has been given responsibility to comply all the proceedings but still the liability for penalties for late payment, late filing or any error in the paper work lies with the tax payer itself. The penalty of 100 shall be imposed if the tax return is up to 3 months late however this may increase with the increasing delay period. If the tax payer has reasonable excuse for the delay he may appeal against the penalty imposed. (Self assessment tax returns, 2015) The main purposes of the form are given as below: (PAYE Forms: P45, P60, P11D, 2015) P60 This form is a proof of the tax paid by the employee in a particular tax year. It is provided by the employer latest by 31st May in paper or electronically. P45 This form is provided by the employer to its employee at the end of its service to such employer. In case the employment is ceased in the mid of any tax year in that case this form is helpful for tax purpose since it depicts the amount of tax already paid by the employee for the particular tax year. This form is divided into four parts; part 1 is handed over by the employer to the HMRC and the rest to the employee. Employee retains part 1A for its own records and hand over the rest part 2 3 to the new employer. P11D This is the form sent by the employer to the HMRC in case the employee is receiving any benefits in kind. This form is applicable when the earnings of the employee including the worth of the benefit are at least 8,500 in a tax year. This form contains the worth of such benefit and it is the duty of the employer to inform employee what is mentioned in the form. On behalf of Jay Cobb, we are preparing the information required to fill the tax return of the employment section. The following are the information required to be furnished in the tax return. (HMRC, 2015) First of all the Name is to be given i.e. Jay Cobb, and then the Unique Tax Payer Number which is 9878912652. Pay from this employment the total of P45 and P60 before the tax was taken off = 32,000 UK Tax took off in Box 1 - 5,000 Tips and other payments not on you P60 Not Applicable PAYE tax reference of the employer ( on P45/P60) 321/XYZ/B Employers Name SPO Consultancy Ltd. If were a company director No ( Jay was neither a director nor the partner) If were ceased being a director before the date of 6 April 2015, then mention the date on which the directorship was ceased Not Applicable Whether company was a close company No Whether Jay is a part-time teacher in England or Wales and are on the Repayment of Teachers Loans Scheme for this employment No Now the Benefits from the employment are to be disclosed in the relevant boxes. Information from Form P11D can be utilized here to fill the boxes. Company Cars and Vans Not Applicable Fuel for company cars and Vans NA Private medical and Dental Insurance - 3,000 Voucher, credit cards and excess mileage allowance NA Goods and other assets provided by employer NA Accommodation by the employer NA Other benefits such as interest-free or low-interest loan - NA Expenses payments received and balanced charges NA The Employment Expenses required to be furnished by Jay Cobb, are listed below with the relevant figures. Business travel and Subsistence Expenses NA Fixed Deductions for Expenses NA Professional Fees and Subscriptions - 150 Other Expenses and Capital Allowances. - NA Tax Computation of employed and self-employed is shown below: Jay is 26 years old employee of SPO Consultants Ltd. with gross pay of 32,000. His tax deduction has been 5,000; therefore, net tax liability will be after deducting 5,000 from the tax liability amount. The payment date is 31st January. (Calculate PAYE on your Salary) Gross Pay - 32,000.00 Tax-Free Allowance - 10,000.00 Total Taxable - 21,991.00 Tax paid - 4,398.20 National Insurance - 2,885.28 Student Loan - 0.00 Total Deductions - 7,283.48 Net Wage - 24,716.52 NI Employer - 3,318.07 Jay has sold some land in March 15 which he has purchased as an investment at a purchase cost of 120,000. The sale price of the transaction was 140,000 with some disposal expenses involved such as estate agency cost and legal cost. The chargeable assets are the business assets, shares other than NISA, ISA or PEP, property other than main home or main home if its used for business purpose, let out or very large and personal possessions worth 6,000 or more other than car. (Capital Gain Tax, 2015) For an individual, the excess of the sale price to the acquisition cost will be the capital gain taxable. Capital gain tax is computed after allowing the annual exemption being 11,000 for the tax year 2014-15. The rate is 18% for the basic tax payer and 28% for the higher tax payer. However here the Capital Gain tax computation of Jay Cobb is given as below: (CGTC, 2015) Asset Name - Land Disposal Date - March/2015 Net Disposal Proceeds - 134,750 Purchase Price - 120,000 Other Acquisition Cost - 1,500 Total Gain [3-4-5] - 13,250 Annual Exempt - 11,000 Net Gain [6-7] - 2,250 Rate of Tax - 18% Capital Gain Tax [8*9] - 405 Task 2 Self Employed It is a simple calculation of income tax and Class 4 NICs. It requires the Income, Expense, rent a room income (if any) details to compute the tax liability. (Tax Calculators) The self employed need to apply to local tax office and obtain the schedule D status. If the 80% of the income is not from a single client or customer than the officer is satisfied and allows such status. After obtaining this status proportion of the house cost can be claimed as cost in case the house is partly used for the business purpose. The tax liability is to be paid in two installments two months apart. However if the annual turnover exceeds 49,000 the person has to obtain VAT registration. As per the details given for the past two years in the question, Ben Jack needs not to take any VAT registration. Self Employed tax payers need to maintain full records for the period going back over 7 years. Schedule D is divided into four cases: Case 1: tax in respect of trade other than mentioned in Schedule A Case 2: tax in respect of loan relationship, annuity, etc. Case 3: tax on overseas income Case 4: the tax on annual profit was not falling under any other category. (Tax for the self-employed person, 2001) The tax rates for the year are mentioned below: (Income tax rates and allowances, 2015) Year Adjusted Profit Tax Rate 2012-13 36,000 20% 2013-14 45,000 40% The adjusted profit for tax purpose is computed in the following manner: Net profit for the period - 54,600 Add: Private Items of Expenditure - 4,500 Add: Disallowed expenses for tax purpose - 3,500 Less: Writing Down Allowance of car (20,000*8%) - 1,600 Adjusted Profit - 61,000 Task 3 By the corporate the corporation tax is paid on the difference between the sale price and the purchase price after deducting any expense on sale. To this resultant amount the amount calculated by multiplying the inflation index factor with the purchase cost, is deducted. This is called take away the indexation allowance from the profit. Now this indexation allowance is deducted from the indexation allowance of the expenses. The final figure computed is the gain to be taxable. (Corporation Tax when you sell a business asset, 2015) The computation of Capital Gain is given below: Sale proceeds- 900,000 Disposal Costs - 43,000 Net sale proceeds [1-2] - 857,000 Purchase Cost - 600,000 Net of Sale proceed and purchase cost [3-4] - 257,000 Enhancement Cost - 100,000 Subtracting the enhancement cost [5-6] - 157,000 Inflation factor when purchased - 156 Indexation Allowance [4*8] - 93,600 Deducting indexation allowance from profit [7-9] - 63,400 Inflation factor for expense - 176 Indexation Allowance [6*11] - 17,600 Deducting indexation allowance [10-12] - 45,800 Capital Gain = 45,800 The capital allowance to be claimed during the year amounts to 215,000 as per the details given in the question. These capital losses can be claimed by reporting it to the HMRC. These losses can be claimed on the chargeable assets to reduce the total taxable income. These losses used to reduce the taxable income are called as allowable losses. If the tax free allowance still exceeds the chargeable asset then the excess would be carried forward to the next tax year. The losses can be claimed only through tax return. It can be carried forward to the maximum of 4 years from the year of disposal of the asset. The asset which has become worthless or are of negligible value still the losses on such assets can be claimed. (Capital Gain Tax- if you make a loss, 2015) If a companys financial year covers two corporation tax financial years then in that case the corporation tax will be assessed by proportionately dividing the profit in the no. of days falling in each of the tax year. As in the given question the financial year of the company is from 1st April 2014 to 31st March 2015 whereas the tax year is between 6th April 2014 5th April 2015. Thereof there is a difference of approximately 5 days. This difference can be handled by proportionately dividing the profit in the two tax years and apply the relevant rates of such years to the bifurcated profits. The profit given in the question is 1,193,000 and the losses are 200,000, therefore the net taxable income becomes 993,000 after deducting losses. The calculation of the amount which will be subject to corporation tax is shown below: (Corporation Tax Rates and Reliefs, 2015) Tax year 13-14 Period 1/04/14 5/04/14 No. of Days 5 Adjusted Profit (993,000*5/365) 13,602.74 Tax year 14-15 Period 6/04/14 31/03/2015 No. of Days 360 Adjusted Profit (993,000*360/365) 979,397.26 The taxable income after deducting losses is 993,000. The applicable tax rate as per the tax year and the income comes to 21% (given). The marginal relief is to be computed on the excess of taxable income and 1.5 million. The last day to pay the corporation tax is the day when 9 months end after the end of the accounting period. In this question the accounting period ends on 31st march 2015, therefore in that case the dead to pay the corporation tax would be by the end of December 2015. The Corporation Tax computation of Glimmer Plc is shown below: (Pay Your Corporation Tax Bill, 2015) Serial No. Particulars Details Amount () 1. Adjusted Profit Given 1,193,000 2. Losses Given 200,000 3. Taxable Income [1-2] 993,000 4. Corporation Tax Rate Given 21% 5. Tax on Income [3*4] 208,530 6. Marginal Relief (1500000-993000)*1/400 1,268 7. Net Tax Liability [5-6] 207,262 As per UK taxation policies and guidelines if any interest, royalty or wage is paid certain amount will be withheld from the total amount and the balance will be paid to the recipient. This retention is known as withholding tax. It is the tax deducted at source by the payer and submitted to the Her Majestys Revenue and Customs. This withholding tax is deducted at a certain fixed percentage i.e. 20%. It is the payers responsibility to deduct the tax, account for it to the HMRC, and pay it to HMRC within the specified time. Any default in compliance will lead to fine and penalties to the payer. In UK withholding tax is applied only to the income of revenue nature, no tax shall be paid for income of capital nature. (Witholding Tax - Overview, 2014) Here in the mentioned case Glimmer Plc has paid interest on loan to its debenture holders amounting 300,000 on which it has deducted 20% withholding tax amounting to 64,000 since the mentioned interest amount is of income nature and not of capital nature.. The balance amount 256,000 is paid to the recipient i.e. debenture holders. This amount of 64,000 is to be paid by Glimmers Plc to HMRC within the specified time limit otherwise it will amount to penalty and interest. (UK Corporate - Witholding Taxes, 2015) References Calculate PAYE on your Salary. (n.d.). Retrieved 2015, from Income tax calculator: https://www.incometaxcalculator.org.uk/index.php?yr=2015age=0time=1ingr=32000 Capital Gain Tax. (2015, April 09). Retrieved June 2015, from Gov.UK: https://www.gov.uk/capital-gains-tax/work-out-your-capital-gains-tax-rate Capital Gain Tax- if you make a loss. (2015, April 09). Retrieved June 2015, from Gov.UK: https://www.gov.uk/capital-gains-tax/losses CGTC. (2015). Retrieved 2015, from UK tax Calculators: https://www.uktaxcalculators.co.uk/capital-gains-tax-calculator.php Corporation Tax Rates and Reliefs. (2015, April 01). Retrieved June 2015, from Gov.UK: https://www.gov.uk/corporation-tax-rates Corporation Tax when you sell a business asset. (2015, April 06). Retrieved June 2015, from gov.UK: https://www.gov.uk/tax-when-your-company-sells-assets/work-out-a-chargeable-gain Government, H. (2013). A guide to UK Taxation. UK Trade Investment. HMRC. (2015). Retrieved 2015, from Gov.UK: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/419579/sa102-2015.pdf Income tax rates and allowances. (2015, April 06). Retrieved June 2015, from gov.UK: https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past Mayer, B. H. (2012, May 25). The new role of the Tax Practitioner. Retrieved June 2015, from Lexology: https://www.lexology.com/library/detail.aspx?g=af3cb9aa-24e5-4960-bc1f-d91b984565bc Oratore, V. (n.d.). Making Of Tax Law. Retrieved 2015, from The Barrister Magazine: https://www.barristermagazine.com/archive-articles/issue-46/making-of-tax-law-:-tax-legislation-has-a-peculiar-status-in-the-uk.html Pay Your Corporation Tax Bill. (2015, June 05). Retrieved June 2015, from Gov.Uk: https://www.gov.uk/pay-corporation-tax PAYE Forms: P45, P60, P11D. (2015, May 21). Retrieved June 2015, from Gov.UK: https://www.gov.uk/paye-forms-p45-p60-p11d/p60 Pettinger, T. (2014, November 17). Tax Revenue Sources in UK. Retrieved June 2015, from Economics help: https://www.economicshelp.org/blog/4001/economics/tax-revenue-sources-in-uk/ Self-assessment tax returns. (2015, June 12). Retrieved June 2015, from Gov.UK: https://www.gov.uk/self-assessment-tax-returns/overview Self-assessment tax returns. (2015, June 12). Retrieved June 2015, from Gov.UK: https://www.gov.uk/self-assessment-tax-returns/deadlines Tax Calculators. (n.d.). Retrieved 2015, from The Tax Donut: https://www.taxdonut.co.uk/tax/business-tax-planning/tax-calculators Tax for the self-employed person. (2001, August 15). Retrieved 2015, from the Guardian: https://www.theguardian.com/money/2001/aug/15/careersadvice.tax UK Corporate - Withholding Taxes. (2015, May 01). Retrieved June 2015, from PWC: https://taxsummaries.pwc.com/uk/taxsummaries/wwts.nsf/ID/United-Kingdom-Corporate-Withholding-taxes Withholding Tax - Overview. (2014). Retrieved June 2015, from LexisPSL Tax: https://www.lexisnexis.com/uk/lexispsl/tax/document/393773/55KG-S061-F18C-V2WS-00000-00/Withholding%20tax%E2%80%94overview