Monday, December 30, 2019

Speaking Anew Language Politics Of Totalitarianism Essay

Speaking Anew: Language Politics of Totalitarianism In the bleak new world of Orwell’s 1984, English as we know it has been replaced with â€Å"Newspeak,† a language stripped of all subtlety, ambiguity, and meaning beyond that proscribed by the ruling Ingsoc (English Socialist) party. All thought has been broken into two categories: â€Å"goodthink† (the reiteration of official party principles) and â€Å"crimethink,† and the range of thought is limited to that which is permitted by Ingsoc orthodoxy. Newspeak reads as a strange perversion of English, of all recognized rational thought. It’s bizarre and terrifying, but believably possible – as history has shown it to be. Authoritarian societies have used similar techniques for â€Å"linguistic engineering† (qtd. Sellner), many of which were laid out in Orwell’s blueprint for Newspeak. Language policy in totalitarian regimes works in conjunction with the destruction of free speech and press to attempt to control thought. Elements found in most linguistic engineering programs include extensive use of slogans, keywords, and quotations, creation of new political vocabulary, an emphasis on linguistic simplicity, vocabulary stressing communality of the group and the dehumanization of the ‘other,’ and the destruction of minority languages. Once these regimes fall, societies struggle to rebuild free thought into their language. Language control and the inherent politics of speech and words is a fascinating case study into the relationship betweenShow MoreRelatedRhetorical Analysis Of Harold Pinter s The Room 9709 Words   |  39 PagesDumbwaiter, the electric shock treatment given to Aston in the play The Caretaker, the torture meted out to Victor, his wife and his son in the play One for the Road, and the act of prohibiting the mountain people from speaking their own language in the play The Mountain Language are some of the manifold instances of ab use of power and the use of violence to tame the individuals who are termed as ‘abject’1 by the state owing to their very nature of threatening and opposing the authority and superiorityRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesHistory and Public Memories Tiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillian and Paul Buhle, eds., The New Left Revisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed:

Sunday, December 22, 2019

Leadership Theory And Organizational Culture - 1361 Words

Abstract The role of leadership has evolved over the years. Early leadership theories focused on the characteristics of the leader and have shifted to focus on the leader’s behavior, skills and style. Emerging leadership theories continued to shift focus to team leadership and subordinate motivation. Organizational culture is exists in all organizations and influences the work environment. Researchers have studied leadership and organizational culture individually; however there have been less focus on gaining an understanding of the relationship leadership and organizational culture. In this paper, I will explore various leadership theories and relationship with organization culture. I will also reflect on the type of leadership style that promotes a positive organizational culture. Introduction Leaders set the tone for the organization while Organizational culture sets the values that influence the work environment. There needs to be some clarity on whether leadership influences organizational culture or does organizational culture influence leadership. In order to understand the relationship between leadership and organizational culture, we must first define them. Leadership defined Leadership is a process whereby an individual influences a group of individuals to achieve a common goal. (Northouse, 2013). Leadership involves establishing clear visions, communicating the vision to followers, and developing strategies to achieve those goals. 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The firm considers culture, organizational leadership, and change planningRead MoreConcept Of Culture For Organizational Business1519 Words   |  7 Pagesof culture for organizational business, we first must identify the two theories of culture theory and organizational theory. Diving into these two theories, we will review in detail of how each impact a family-owned business and how the effectiveness of the m anagement and leadership summarize the culture of the business while evaluating the different purposes about the nature of culture and the organization business. 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The article discussed the significance of organizational leadership and how leaders can motivate their followers to accomplish corporate objectives and help them realize their full potential. More importantly understanding the organizational leadership theories can support the growth and development of leadership skills and identify potential

Saturday, December 14, 2019

Lake effect snow in areas east of Lake Ontario and Lake Erie Free Essays

The effect of lake effect snowfall has increasing been felt by residents of cities east side of Lakes Ontario and Lake Erie.   Areas surrounding these great lakes can attest to the fact that amount of snowfall each year increases causing devastating damages to the livelihood of city residents in Buffalo, Rochester Watertown and Syracuse.   These effects are felt more by these areas since they lie on the leeward sides. We will write a custom essay sample on Lake effect snow in areas east of Lake Ontario and Lake Erie or any similar topic only for you Order Now    During winter days, the snow surface can raise to as high as 1200cm.   In such extreme cases, recreational activities, schooling agriculture and other economic activities have been profoundly incapacitated (Rosenfeld, 2000). The major explanation that has been underpinned to increased lake effect snowfall is global warming caused by emissions of green gases.   This paper makes a summary of the proposed project which is an analysis of the lake effect snowfall in cities east side of lakes Ontario and lake Erie, by outlining the various data and methodology’s, interpretation tools and reasons why the steps will be crucial to achieving objectives of this proposed research.   Introduction The scientific explanation behind snowfall production is a clearly understood topic at least to most scientists; however, the lake effect snow that happens over great lakes in the USA remains a mystery.   However, â€Å"Numerous studies have found a strong correlation between the strength of lake-effect snow and the degree to which the wind changes direction with height in the lower atmosphere. Thus, the minimizations of directional wind `shear` is considered to be an excellent predictor of LES snowfall rates and intensity. In general, when we think about wind direction and lake-effect snow, the first thing that comes to mind is fetch and how it affects lake-effect snow. Assuming that there is sufficient number of cases, one may examine how other variables affect lake-effect snow when fetch remains the same. An example is studying how wind speed affects snowfall for a given fetch. The purpose of this project is to establish the extent of lake effect snow in Lake Erie and Ontario and its effect to Metropoliation Buffalo and Rochester along with the eastern cities on the eastern end of Lake Ontario. Background study. The scientific explanations advanced about lake effect snow is cold air masses that originate from Canada have low water content which is warmed up and moistened as it passes over the Great lakes thereby creating lower atmospheric instability and upward motion.   As a result, friction between the down winds land surfaces, upslope flow of winds cause boundary layer turbulence, and hence the LES (Dewey 1979).   Lake effect snow is used to describe snowfall that occurs during the winter months and falls due to the mixture of cold air and warm air from lakes as winds cross over water masses of the great lakes. (Niziol, 1987) The manifestation of this contact between cold occurs in localized manner. This is because the snowfalls are not wind driven.   Thus, it is possible to find clear skies in one area surrounding great lakes and another covered with heavy snow downpour.   It is crucial for residents of area surrounding great lakes to be able to predict when a snow burst is likely to strike. Although nature can be difficult to predict, climatologic have made some headways into techniques useful for prediction purposes say. Studying synoptic scale weather pattern, study of temperature of water surfaces wind direction and speed changes in wind direction with height and so on. The visible effect of these IES is heavy snowfall in surrounding areas of Lake Erie and Lake Ontario.   It winter periods, the areas around these great lakes can experience a one-day snowfall of up to 175 cm deep or 300cm on a span of five days.   In extreme cases 1200 cm, deep snow has been reported in areas like New York (Dewey, 1979).   Wintertime in these areas is often a disaster due to the dramatic results of lake effect snowfall. Meteorologists have expressed concern over increase of lake effect snowfall in areas surrounding Lake Erie and Lake Ontario. Leather et al (1996) proposes that 30% to 60% of the increased instance of lake enhance snowfall increase has accrued from increased frequency of synoptic weather that is conducive for lake effect snowfall in cities east of Lake Ontario and Lake Erie. However, the proposal advanced by leather is elusive because it does not submit the reason behind the rise of synoptic weather in the first place.   As seen in the formation of lakes effect lakes have a profound influence an adding to the amount of snow fall lake Ontario is a huge water mass and he warm air that rises and the moisture content from it also contributes to rise in lake effect snowfall.   In order to evaluate the extent of the effect of lake effect snow in cities east of Lake Ontario and Lake Erie it is important to have sufficient data to support it Data and methodology This project focuses on the areas east of Lake Ontario and Erie as well as Buffalo and Rochester.   In order to get the relevant data, a sample of 300 metrological stations located in these areas will be used. The stations for the sample will be ones that have weather records dating back to 30 to 40 years ago.   The records must be accurate and documented on a monthly basis.   The methodology of data collection shall be interviews with residents of cities around great lakes east of Lake Ontario and Lake Erie.   The purpose behind interviewing them is to get a feel of how they experience the dramatic effects of lake snow effect. The sample selection methodology will be selective meaning only resident who have linked in the cities for more than 30 years.   The meteorological departments will be chosen in each city east of the lakes Ontario and Erie because different cities experience lake effect snowfalls at varied degree. Data collected by the NOAA will be considered. Recordings of wind speeds collected in the past 30-40 years will also be crucial. On average snow effect, snow occurs during months of November through to April. The frequency of snowfall has increased while the rainfall frequency has declined in the past 30 years dating back to 1970 thrugh to 2001. The data from NOAA also shows that the intensity of snowfall has risen owing to the increased events of precipitation. Data will be from metrological stations and key components that will be looked for are total cold season snowfall values collected over the period stated, statistic on the negative impacts of increased lake effect snowfall in areas east side of lake Ontario and lake Erie, documented changes in weather climate and precipitation sped and so on.   Evaluation of the data will use simple arithmetic methods such as mean modes standard deviations correlation and variance. These evaluations will help to better interpret the results and findings from the research.   For instance, mean temperature throughout a month relationship between snowfall and temperature average snowfall experienced during autumn and winter days, deviation of temperatures from recorded mean temperatures. The mode will equally help to determine the frequency of a heavy lake effect snowfall over a 5-year interval in order to see if there is any consistent pattern followed by the lake effect snowfalls. In order to establish to correlation between increase in temperatures water vaporization and the increase in lake effect snowfall in east cities of Lake Ontario and Lake Erie, models such as regression model ANOVA models CHI-SQ, students T distribution techniques will be utilized.   These models will come in handy when measuring my analysis degree of accuracy at significant confidence levels.   A time series of the occurrence of changes in weather and lake effect snowfall will be observed. REFERENCES Braham, R. R., and R. D. Kelly, 1982: Lake-effect snowstorms on Lake Michigan, USA. Cloud Dynamics, E. M. Agee and T. Asai, Eds., D. Reidel, 87–101. Dewey, K. F., 1977: Lake-effect snowstorms and the record breaking 1976–77 snowfall to the lee of Lakes Erie and Ontario. Weatherwise, 30, 228–231. Leathers, D. J., and A. W. Ellis, 1996: Synoptic mechanisms associated with snowfall increases to the lee of Lakes Erie and Ontario. Int. J. Climatol., 16, 1117–1135. Niziol, T.A., 1982: A record setting lake effect snowstorm at buffalo NY. Natl. Wea.Dig., 7(4), 19-24. Rosenfeld, D., 2000: Suppression of rain and snow by urban and Industrial air pollution. Science, 287, 1793–1796. How to cite Lake effect snow in areas east of Lake Ontario and Lake Erie, Essay examples

Thursday, December 5, 2019

Assessable Income and Related Liability Business Entities

Question: Describe about the Assessable Income and Related Liability for Business Entities. Answer: Issue The core issue in the given case is to determine the assessable income and related liability for namely three entities i.e. Stephanie, Ronald and Rogan Advertisement. Rule Tax Residency of Individuals The first step to determine the assessable income of the concerned taxpayer is to ascertain the underlying tax residency since Section 6-5(2), ITAA 1997[1] prescribes that only for tax residents of Australia would the income from abroad be also contribute towards assessable income while Section 6-5(3), ITAA 1997[2] prohibits the same for foreign tax residents. For individuals, the various residency tests are elaborated by the tax ruing TR 98/17. As per this ruling, there are namely four tests and if the taxpayer could satisfy one of these tests, he/she would be successful in being classified as an Australian tax resident[3]. The relevant details of the various residency tests are highlighted as follows. Domicile Test This particular test is applicable for tax residency determination of Australian domicile holders or Australian residents who have to spend a major portion of the time on foreign soil. The two conditions that need to be complied with by the concerned taxpayer are given below[4]. Possession of Australian domicile at the assessment time which should be congruent with Domicile Act 1982. Location of permanent abode to be situated in Australia only. The domicile condition can be objectively determined; the same cannot be opined in the context of determination of permanent abode location. In this particular endeavour, the tax ruling IT 2650 offers insight with regards to the factors that are considered vital[5]. The intention of the taxpayer to set up permanent residence in foreign land. The duration of foreign stay expected and the duration actual stayed and the underlying explanation for the variation. The extent of ties (personal, professional) maintained in Australia and visit frequency to Australia. Resides Test The tax residency determination of foreign residents is carried out using this test. In this regard, the pivotal factors that are taken into regards for decision making are enumerated as follows[6]. The main purpose of the taxpayers Australian visit. Level of ties in profession, personal sphere that the taxpayer boasts in Australia The characteristics such as duration ,reason and frequency of trips made to the country or origin Social arrangements that the taxpayer has forged while staying in Australia. 183 Day Test Another residency test for foreign residents tax is 183 day test. It primarily requires the underlying taxpayer to comply with the following two conditions[7]. Atleast a stay of 183 days in Australia whether on continuous or intermittent basis Clear indication on the end of taxpayer with regards to long term settlement plan in Australia. The test would be passed only if the taxpayer complies with both the conditions highlighted above. Superannuation Test A selective test which has utility only for the government employees working abroad whose tax residency is linked to contribution made to select superannuation scheme[8]. Tax Residency of company For any given company to be categorised as a tax resident, it is imperative that one of the terms mentioned below are fulfilled[9]. The companys incorporation must be carried out in Australia. The firms business should be Australia based and the firms majority shareholding should be with be with Australian tax residents or the control of management must rest in Australia. Source of Income Assessable income may be derived under the ambit of the following two sections. Section 6(5) This caters to income as per the ordinary income concepts and primarily comprises of the following three payments[10]. Business Income by carrying on a business activity Personal service income through employment or providing other services. Income on investment in the form of rent, dividends and interest. Section 15(15) Any profit that the underlying taxpayer derives carrying out an isolated transaction with profit making intent[11]. Application Tax Residency Status With regards to determination of tax residency of Stephanie and Ronald, from the above residency tests that have been listed, the test that has relevance is Domicile test since both are Australian residents. Further, the relevant facts are summarised as follows. The couple at the end of FY2015 move to Brazil to fulfil their professional obligations with an expected return to take place by October November 2016. They have a joint house in Australia which remains leased during their stay in Brazil. The fortunes of the business (i.e. Rogan Advertising) are highly driven by Stephanie and also the couple expect to come back once professional obligations finished. For payment of salary, a joint account is opened in Brazil while the payment derived from house lease is credited into the joint bank account in Australia. As per IT 2650, a stay on foreign land for a period which does not exceed two years essentially is referred to as being temporary in nature. In case of the couple, it is lesser than 2 years. Further, the couple continue to main residence in Australia along with the joint bank account. Besides, they intend to return back from Brazil and aim to finds a healthy business. Hence, going by the assumption that the expected return time does actually materialise, then it would be fair to assume that both Stephanie and Ronald would be classified as tax residents of Australia for both FY2016 and FY2017. In relation to Rogan Advertisement, the Australian tax resident would be confirmed for both years since the company seems to be incorporated in Australia and besides that its primary business is based in Australia. Also, the owners are Australian tax residents. Assessable Income STEPHANIE In accordance with the discussion in the previous section, the assessable income computation is shown below. Section 6(5) Ordinary Income Income from personal exertion Annual salary from Rogan Advertising = $ 80,000 Considering that Stephanie is an Australian tax residents for both years, income from foreign source is also assessable (Section 6-5(2)). Income from lectures ($ 24,000) is linked to Stephanies professional skills as an advertiser and owner of a business and this would be attributed to in this section. Income from investment in property Rent income (Lease payments) assuming that share of both Stephanie and Ronald is 50% each = (450/2)*52 = $ 11,700 Further, based on underlying rate and balances, rent income to the extent of 50% from joint accounts in Australia and Brazil would also contribute to assessable income (Due to information not being given, for both years these are assumed to be zero). Also, unfranked dividends payable by Rogan advertisement from the remaining profits would be assessable (For both years these are assumed to be zero). Hence, assessable income (FY2016) = 80000 + 11700 + 24000 (Assuming lectures in FY2016) = $ 115,700 Further, assessable income (FY2017) = 80000 + 17*(450/2) (assuming that return date of couple to their Australian house is October 31, 2016) = $ 83,825 ROGER In accordance with the discussion in the previous section, the assessable income computation is shown below. Section 6(5) Ordinary Income Income from personal exertion Annual salary from Rogan Advertising = $ 80,000 Income from investment in property Rent income (Lease payments) assuming that share of both Stephanie and Ronald is 50% each = (450/2)*52 = $ 11,700 Further, based on underlying rate and balances, rent income to the extent of 50% from joint accounts in Australia and Brazil would also contribute to assessable income (Due to information not being given, for both years these are assumed to be zero). Also, un-franked dividends payable by Rogan advertisement from the remaining profits would be assessable (For both years these are assumed to be zero). Hence, assessable income (FY2016) = 80000 + 11700 = $ 91,700 Further, assessable income (FY2017) = 80000 + 17*(450/2) (assuming that return date of couple to their Australian house is October 31, 2016) = $ 83,825 ROGAN ADVERTISING As the details about firms revenue and operating expenses are not stated, hence the assessable income of the company cannot be determined. Thus, it has been assumed that the company breaks even and hence no un-franked dividends are passed on to Stephanie and Ronald. Conclusion In wake of the discussion carried above, there is lack of information which prohibits the taxable income calculation for the entities given. Following incremental information is desired. Actual return of Stephanie and Ronald to Australia for determination of tax residency (Both years) and lease payments on house for FY2017. Amount of interest earned in various banks accounts for calculation of assessable income for both Stephanie and Ronald (FY2016 and FY2017). Audited financial statements for Rogan Advertisement to determine taxable income along with quantum of dividend paid to Stephanie and Ronald (FY2016 and FY2017). Exact dates when lectures were held by Stephanie in Brazil to ascertain whether the proceeds would be realised in FY2016 or FY2017. The level of ownership in the house for Stephanie and Roger to determine the division of lease payment income between the two (FY2016 and FY2017). References ATO, TR 98/17 (25 November, 1998) https://law.ato.gov.au/atolaw/view.htm?Docid=TXR/TR9817/NAT/ATO/00001 ATO, Taxation Ruling IT 2650 (8 August, 1991) https://law.ato.gov.au/atolaw/view.htm?docid=ITR/IT2650/NAT/ATO/00001 ATO, Companies (27 May, 2013) https://www.ato.gov.au/Business/Starting-your-own-business/In-detail/Getting-started/Residency-requirements-for-companies,-corporate-limited-partnerships-and-trusts/?page=2#Companies ATO, Residency the resides test, https://www.ato.gov.au/Individuals/International-tax-for-individuals/In-detail/Residency/Residency---the-resides-test/ AusTax, Residency Status- Arrival in Australia, https://austaxpbr.com.au/document/PBR_17804 Austlii, Income Tax Assessment Act 1997- Section6-5, https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.5.html Austlii, INCOME TAX ASSESSMENT ACT 1997 - SECT 15.15, https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s15.15.html