Treating Autism Spectrum Disorders - 1025 Words

Autism spectrum disorders are a class of developmental brain disorders with symptoms that range widely with each affected individual. Autism is a disorder that varies in severity of social interaction and communication that can benefit from the help of different types of treatment. Asperger syndrome, Rett syndrome, autism, pervasive development disorder, and non pervasive developmental disorder are disorders on the autism spectrum with differing levels of intensity. Treatments for autism include medications, special diets, and psychological therapies. Although different types of treatments may work better for some individuals than others, you can combine treatments for the best results. The intensity and severity of symptoms vary among†¦show more content†¦Reducing certain proteins and adding particular vitamins into one’s diet can also relieve associated illnesses that accompany autism such as epilepsy, attention deficit disorder, and autoimmune disorders. Gluten is a protein that can cause an incomplete breakdown that affects the transmission of neurons in patients with autism. The protein gluten is commonly found in wheat, rye, and barley that has been linked to negative effects on autism. This can include not only digestive issues, but hyperactivity and rashes. Going gluten free not only has been proved to reduce gastrointestinal distress, but can reduce behavioral problems associated with autism. Mercury has been questioned over a possible connection between the toxic metal and autism spectrum disorders. Although the link mostly results from mercury as an ingredient in vaccines, mercury is also found in certain types of seafood and in dental ama lgam. By following a mercury detoxification diet, it may reduce impairment in speech and motor functions, depression, and chronic pain. Eliminating mercury from the diet can cause an overgrowth of fungi and bacteria, so it is suggested that patients use an anti-yeast diet before attempting the mercury detoxification. The anti-yeast diet eliminates the fungus that can result in behavioral problems and physical symptoms. People with autism are more prone to infection whichShow MoreRelatedEarly Intervention is Crucial in Treating Autism Spectrum Disorder988 Words   |  4 Pageshas autism spectrum disorder† are words no parent wants to hear. They are words that will instill fear, worry, and sadness. When parents hear this for the first time, they will have many questions. â€Å"Is there anything I can do to help my child? If so, what can be done?† Early intervention services; such as applied behavior analysis therapy, occupational therapy, sensory integration therapy , and speech therapy before the age of three; can help improve the development of children with autism spectrumRead More Genetics and the Possible Causation of Autism Spectrum Disorders1477 Words   |  6 Pagespsychiatrist, began using the term â€Å"autism†, which stems from the Greek word â€Å"autos†, meaning â€Å"self.† Bleuler used the term to describe a group of symptoms seem in patients suffering from schizophrenia. Essentially, the term means an â€Å"isolated self† or a person excluded from social interactions. In the 1940s, researchers in the United States modified the term to describe children who experienced emotional or social problems. Thus, relinquishing the word â€Å"autism† from its connection to schizophreniaRead MoreEssay On Sleep Disorders In Children With Autism1278 Words   |  6 PagesTreating Sleep Disorders in Children with Autism Several studies have been conducted that take a look at treatments for children with autism suffering from sleep disorders. Sleep disorders may even be more common in children with autism spectrum disorders. Theres been countless of different types of treatments, but one treatment in particular is Melatonin. Melatonin helps control your sleep and wake cycles. Studies have shown that melatonin is promised in treating sleep and insomnia in childrenRead MoreThe Effect Of Telehealth On The Language And Communication Delays That Accompany Autism Spectrum Disorder ( Autism ) Essay1703 Words   |  7 Pagespractices to treat or assess disorders via technology, such as video or webcams, rather than treating patients face-to-face. Speech-language pathologists (SLPs) may use this method to treat a variety of delays and disorders, including stuttering, apraxia, lisps, and others. This paper will explore the use of telehealth in treating the language and communication delays that accompany Auti sm Spectrum Disorder (autism), specifically in children. Autism Spectrum Disorder is â€Å"a complex developmental disabilityRead MoreAutism Spectrum Disorder ( Autism ) Essay1396 Words   |  6 PagesThe disorders listed under the umbrella of Autism Spectrum Disorder, were once listed as autism and subtypes of autism. This was changed in 2013 when The Diagnostic and Statistical Manual of Mental Disorders, Fifth Edition (DSM-5) was published, and they were listed under the umbrella of Autism Spectrum Disorder. There are five disorders listed under the umbrella of Autism Spectrum Disorder: Autistic Disorder, Asperger’s Syndrome, Childhood Disintegrative Disorder, Rett Syndrome and Pervasive DevelopmentalRead MoreAutism Spectrum Disorder ( Autism )900 Words   |  4 Pages Autism Disorder Mohamed Ayoub Community College of Aurora Autism Spectrum Disorder We are living in a time where a remarkable and advanced medical treatments exist. However, scientists and medical professionals are constantly faced with diseases and disorders that contemporary humanity needs a cure and treatment. Amongst the disorders that affecting our young people today is the autism spectrum disorder. It is a â€Å"complex and life long behavioral disorder marked by impairment in socialRead MoreAsperger s Syndrome Among Other Autistic Spectrum Disorders1282 Words   |  6 Pagesother Autistic Spectrum Disorders The autism spectrum disorder is neurobehavioral deterioration that involves language developmental disorder combined with low social interaction skills and repetitive behaviors. The severity of the disorder varies from mild, moderate, and severe, and the diagnosis tends to be changeable according to several factors such as the severity and the kind of therapy that the child received during early years. There is an increased prevalence of the disorder among childrenRead MoreIs Autism A Developmental Disorder? Essay1619 Words   |  7 PagesExploring Autism in Children Rutgers University Atypical Adolescence and Development Professor. Stevie McKenna November 2nd, 2016 Autism Abstract Autism is a developmental disorder in which an individual has problems with communication and interaction. Autism Spectrum Disorder was adopted as a categorization in 2013 and begins in childhood and follows throughout the course of a child’s life and is actually a collection of developmental brain disorders. There isRead MoreAutism Spectrum Disorder ( Asd ) Essay1240 Words   |  5 PagesAutism Spectrum Disorder Autism Spectrum Disorder (ASD) is a range of conditions grouped under the neurodevelopmental disorders in the Diagnostic and Statistical Manual of Mental Disorders (DSM-5) published in 2013 (Kress Paylo, 2015). Those who are diagnosed with autism spectrum disorder must present two types of symptoms: 1) Deficits in social communication and social interaction and 2) Restricted, repetitive patterns of behavior, interests or activities (APA, 2013). The DSM-5 merged all autismRead MoreAutism Spectrum Disorder ( Asd )1280 Words   |  6 PagesComposition 1 Autism Spectrum Disorder â€Å"Autism is a neurological disorder. It s not caused by bad parenting. It s caused by an abnormal development in the brain. The emotional circuits in the brain are abnormal. And there also are differences in the white matter, which is the brain s computer cables that hook up the different brain departments† â€Å"Temple Grandi†BrainyQuote.com. Xplore Inc, 2015. 30 April 2015. http://www.brainyquote.com/quotes/quotes/t/templegran451380.html. Autism Spectrum Disorder (ASD)

6 auditing questions Example

Essays on 6 auditing questions Assignment Assignment Question 4 Company Ratios Industry Ratio Averages 20XX 20XX 20XW Current Ratio 27,076 Ã · 7,082 = 3.82 3.82 4.9 4.7 Accounts Receivable Turnover 21,945 Ã · [(5,241 + 4,816) Ã · 2] = 4.36 4.36 4.42 4.30 Average Days to Collect Accounts Receivable 365 Ã · 4.36 = 83.72 83.72 82.58 84.88 Inventory Turnover 11,543 Ã · [(15,593* + 14,309) Ã · 2] = 4.36 * Includes production and finished goods 0.77 0.67 0.80 Days in Inventory 365 Ã · 0.77 = 474 474 545 456 Assets to Equity 42,029 Ã · 27,718 = 1.52 1.52 1.99 2.14 Debt to Equity Ratio 14,311 Ã · 27,718 = 0.52 0.52 0.99 1.14 Times Interest Earned 3,386 Ã · 360 = 9.41 9.41 6.91 7.29 Return on Assets (1,997 + 360) Ã · [(42,029 + 38,322) Ã · 2] = 5.9% 5.9 % 5.56 % 7.61 % Return on Equity 1,997 Ã · [(27,718 + 25,721) Ã · 2] = 7.5 % 7.5 % 5.92 % 10.76 % An analysis of the ratios calculated from the financial statements of Chateau Americana indicates that the ratios are favorable when compared to industry ratios. For example, the company generates more return on profits and equity than the industry. This is indicated by the high return on assets and equity ratios. Other factors that require more investigations include the fact that the company’s current ratio is below the industry average at 3.82 compared to 4.9% for the industry. However, the accounts receivables and inventory ratios are better than the industry averages. The other factor is that the company’s asset to equity and debt to equity ratios are below the industry averages. Question 5 Based on the information above, the best recommendation is that the firm should accept Chateau American as a potential client. The ratios calculated above indicate that the company is profitable and does not pose a significant risk for a CPA, which is one of the factors to be considered when evaluating a potential client. This recommendation is from the fact that the company has a strong trend in sales and the profitability for the last years of analysis. The sales for the company have been increasing and the turnover ratios have also been favorable. Question 6 The main factors that should be included in the engagement factors include the objective of the audit being conducted on the company. The other factor that should be included in the audit is the responsibility of management concerning the audit factors that include the preparation of financial statements in a true and fair manner, compliance with relevant laws, availing all pertinent records to the auditor and a statement of the auditor’s plan of action in the audit. Question 7 This part will compare the current ratio and the accounts receivable turnover for Chateau Americana with the corresponding ratios for Willamette Valley Vineyards, which is a similar company. Chateau Americana Willamette Current Ratio 4.95 8.11 AR Turnover 5.54 11.43 From the table, it is evident that Willamette is a better performance in terms of both ratios. The better current ratio displayed by Willamette shows a better ability to settle short-term obligations and the better Accounts receivable turnover indicates a superior credit policy. Assignment 2 Question 1 Business and Industry: The two main factors in this section are that the winery is a family owned business, and as such, is mainly controlled by the family, and that the wines industry is a very competitive business area. Operations: From an analysis of the information provided, it is evident that the company’s operations are below the available capacity, and the company operates in a location with readily available labor. Management and Corporate Governance System: As already indicated, the company ios mainly family owned, therefore, major control is held by the family. Objectives and Strategies: The main objective identified is that the company is not reliant on single customers, who do not represent more than five percent of annual sales. Performance measurement system: The Company recently implemented a new accounting information system. Question 3 Sales might fall due to a reduction in the economic condition, which would reduce consumption. Unpredictable events like floods or earthquakes might destroy the company’s vineyards or production centers, which would affect overall production. Cash management strategies could also be affected by deteriorating economic conditions, which would increase bad debts. Question 4 Business risk involves the possibility that a company fails to achieve its operational objectives, while the risk of o material misstatements refers to the possibility of management reporting false financial information to the different stakeholders. Accounts with a high risk of material misstatement include accounts receivables and payable, while those with a low risk include investments and long-term loans. Assignment 3 Question 7 Potential tests of control for purchases and cash disbursements Purchases Observe accounts for proper classification Review purchases journal for proper indication of purchases journal Cash Disbursements Review preparation of bank reconciliation statements Follow the checks received and issued to determine their recording in appropriate journals Question 8 Substantive tests of transactions Ensure purchase returns, allowances and discounts are recorded in appropriate journals Confirm that all transactions in journal recorded in general ledger Analytical tests Find unusual transactions in the end-of-year ledgers and trace their origins Find unusual cash disbursements and find their cause and origin. Tests of balances related to non-payroll expenditure cycle accounts Examine the payable vendor ledgers and confirm the amounts with the general ledger. Examine documents relating to purchases discounts, allowances and returns and determine if proper accounting principles were followed when recording them.

Monroe Versus Madison. Free Essays

Corey Salva Mr. Vieira APUSH 10/15/10 Marbury vs. Madison In 1803, a single case managed to change how America’s government would be run forever. We will write a custom essay sample on Monroe Versus Madison. or any similar topic only for you Order Now In John Adams’ last few days as president, he appointed a small group of Federalists into power. When Thomas Jefferson was elected into office, and he told James Madison to not bring the commissions to an appointed â€Å"midnight judge† named William Marbury. This gave the newly appointed Chief Justice, John Marshall, a great opportunity to spread his Federalist influence deeper into the American government.When Marbury found out that his commission was being held back by Madison, he sued for its delivery. This event brought about the case of Marbury vs. Madison. Marbury v. Madison was the first time the Supreme Court declared something â€Å"unconstitutional†, and established the concept of judicial review in the U. S. (the idea that courts may oversee and nullify the actions of another branch of government). The landmark decision helped define the â€Å"checks and balances† of the American form of government. This case influenced how the government would establish laws forever.The biggest issue in the case was whether or not the commission could be forced on its delivery. The biggest questions of the case were: does Article III of the Constitution create a â€Å"floor† for original jurisdiction, which Congress can add to, or does it create an exhaustive list that Congress can’t modify at all? If Article III’s original jurisdiction is an exhaustive list, but Congress tries to modify it anyway, who wins that conflict, Congress or the Constitution? Most importantly, who is supposed to decide who wins?On February 24, 1803, the Court rendered a unanimous (4-0) decision, that Marbury had a right to his commission, but Congress did not have the power to force Madison to de liver it. This seemed like a loss for the Federalist people in the government, but in fact, it changed how the government would work forever. Marshall was enable to enact Judicial Review, which gave the Supreme Court the ability to determine whether a law passed by Congress was constitutional or not. This was extremely influential in America’s government, for this is still in use today. Marbury was never appointed a Justice of Peace in the District of Columbia. How to cite Monroe Versus Madison., Papers

Taxation Law of Australia Develop Taxation

Question: Describe about the Taxation Law of Australia for Develop Taxation. Answer: Part A 1: Chris Jordan is Tax commissioner of Australia. Besides this, he is also the registrar of Australian business register. There is an executive committee along with different corporate committee who support Chris Jordan in his duties. Commissioner of taxation manages and led the Australian Taxation Office (Australian Taxation Office adds voice authentication to its app, 2016). 2: Mission statement of the Australian Taxation Office (ATO) Australian Taxation Office (ATO) has sole mission of contributing to the economic development of Australia and contribute to the social wellbeing of the Australians by encouraging the Australian citizen to participate in tax as well as in the superannuation system (Cameron, 2007). 3: In the official page of Australian Taxation Office (ATO) all the information about the Australian taxation office can be found. The website address of Australian Taxation Office is https://www.ato.gov.au/. The main duty of the Australian Taxation Office is to develop taxation laws and implement taxation system within the Australia (CORTESE, 2006). It efficiently provides the shape to the superannuation and the taxation system as well as efficiently manages it for funding and supporting the Australians. 4: The Taxpayers charter does not permit the Australian Taxation office to reveal any of the information to the other parties. The information can be revealed by the Australian taxation Office at the time the entity require the information for any particular reason (Emmerton, Hodgson and Fisher, 2004). 5: The definition related to the Income Tax Assessment Act 1997 contain on the Division 995.1 of Income Tax Assessment act. 6: According to the Australian Taxation Office the section 25.5 of the Income Tax assessment Act 1997 provide the guidance about the expenditure which must be considered to be an acceptable deduction (Federal Court of Australia, Queensland District Registry: Jupiters Ltd v. Deputy Commissioner of Taxation, 2002). This sections title is Division 8 deduction. As per the section 40 of Income Tax Assessment Act capital expenditures are also deductable. 7: As per the Australian Taxation Office, the section 15.2 of the Income Tax assessment Act includes the value of the allowance in assessable income. The allowances along with other thing provided to the employees regarding their employment or services (Freebairn, 2016). This sections title is Income Tax Assessment Act 1997, SECT 15.2 8: No, the value of the allowance referred to the aforementioned question, where the answer is as per the Australian Taxation office and Income Tax Act 1997 Section 15.2 allowance must be included in the assessable income of the tax payer, the allowance can be provided or accepted in money or any other form (Hamilton, Deutsch and Raneri, 2001) . However, the valuation of the allowance must be computed in monetary form, according to the Income Tax Assessment Act 1997, Section 15.2. Regarding this specific matter the information can be obtained from the website of Australian Taxation Office as well as from the legal information website of Australia (Gupta, 2015). According to the Australian Income Tax Assessment Act 1997 the legislation and taxation system depicts the entire rules and regulation like the allowance and deduction on the income and expense of the tax payer. 9: The core focus of the Taxation Ruling TR 2013/2 is on the income tax along with the fund for the school and college building. The rule adds the Section 30-15 along with the sub section 30-25 (1) of Income Tax Assessment Act 1997 as well as apply on the individuals who contribute or donate to the public fund that claim to be a school or college building fund (Haslett and Sarah, 2006). 10: The tax decision TD 2016/3 established rates for cent /kilometer in order to private usage of the motor vehicles for the purpose of the Fringe Benefit Taxation Year beginning on 1st April 2016 (Krever and Black, 2007). The rate applicable for the motor vehicles is as following; Engine Capacity Rate Per Kilometer 0-2500c 52 cents Over 2500 cc 63 cents Motorcycles 16 cents Part B It is through the tax situation of Australia that the residency status would be judged for the concerned case study of Midoona. Both the residential and non residential laws are taken into consideration for evaluating and understanding the situation of Midoona and it provides proper results by taking into account the taxation system of Australia. Being a pop star, Midoona needs to come to Australia for shows and concerts and also earns a lot of money through that (Marsden, 2012). This is the reason why the taxation laws of Australia needs to be applied on the income made by her and while doing this, the residential status of Midoona also needs to be considered. In case of calculating the income tax of Midoona, it needs to be calculated on the basis of the money earned by her in Australia and the deductions that need to be done from the amount by taking into consideration all the aspects of the income made by Midoona. In case of calculating tax following the Australian System of Taxation, one needs to give a declaration of the income made by that individual, can claim deductions of the income, income tests and offsets and rebates made (Martin, Gregor and Rice, 2008). The case study is analyzed and evaluated from the perspective of income tax system present in Australia, and therefore the amount of tax that need to be given along with the deductions being claimed are calculated on the basis of the income that Midoona derives directly from the shows and concerts that she does in Australia. The travelling tax is implemented or applied in case of Midoona since she is not a permanent resident of Australia, but just a foreign resident. As a result of this, the different residency status of the taxes needs to be taken into consideration in order to calculate the income tax of Midoona (Nethercott, Richardson and Devos, 2011). The Imperial Hotel is visited by Midoona in order to conduct the shows and for this reason the income tax is deducted for the earnings made by Midoona from her shows and not for the prizes that are owned by her. As a kartaoke hostess Midoona also earned $45,000. For this income made by Midoona the appropriate taxation should be filed and also must be declared in order to ensure the taxation laws and rules of Australia are properly implemented in it. Therefore if Midoona properly follows the rules and regulations of the Australian Taxation System, then she will be respecting the taxation system and maintaining it properly (Nethercott, Richardson and Devos, 2011). Therefore according to the rules of the taxation system of Australia, the tax would be deducted from the amount of money earned by Midonna from the job conducted by her in Australia. The assessable income of an individual is based on the residency of the individual in that country and therefore it is necessary for the tax payer to understand whether he or she is a resident of the county while filing the tax (Robertson, 2008). In case of Australia, there are some rules and regulations that exist which determine whether an individual is a resident of the country or not. In case of foreign citizens who have stayed in Australia for a continuous period of six months in a particular year of taxation are considered as Australian resident for tax purposes for that particular year. The calculation of the tax of those individuals would be done according to the method of the Australian residents tax calculation. In this particular case, it can be seen that Midoona came to Australia on the 2nd of July 2015 as a part of the musical tour around the world that she was conducting. The home town of Midoona is Bourbon-On-Ryde hich a small English town. It is to be noted that Midoo na did not stay at a single place more than a period of six months (WALLER, 2007). She came to Sydney for her concernt on 2nd July 2015 and then performed at Adelaide and wrapped up her musical tour on 15th August 2015. After finishing with all the scheduled concerts and shows, Midoona took a vacation in Australia and stayed only for one month at the Northern Territory town of Darwin. Therefore it can clearly be understood that Midoona did not stay at a single place in Australia for a period of six months continually and thus can under no situation be considered to be n Australian resident for the taxation year 2015-2016. But on 1st of April 2016, Midoona again came to Australia with a permanent job that required for her to stay in Australia for two years continuously (Woellner, 2013). Therefore in this case Midoona would be considered as an Australian resident for tax purposes for the financial year 2016-2017. 2. Income ($) Expenditure ($) Australian tour 450000 operating expenses 380000 Appearance fees 15000 Spend on dresses 1000 Cash Prize 1000 Subscription to magazine 200 Cash Prize 200 Membership subscription 500 Income from job 45000 Tips from customer 2500 513700 381700 Assessable income 132000 The tax rates for the non resident for the year 2015-2016 are as follows: Taxable income Tax on the income 0-$80,000 32.5c for each $1 $80,0001-$180,000 $26,000 plus 37c for each over $80,000 $180,001 and over $63,000 plus 45c for each $1 over $180,000 Midonna has to pay the taxes on her income by following the Australian Taxation Law. The assessable incoe of Midonna is $132,000. Thus the tax that needs to be paid would be under the slab $26,000 along with 37 c for each over $80,000 according to the Australian Taxation Law. Midoona has to pay the taxes on the money earned by her from the different sources. At the first stage, Midoona earned an amount of $45,000 from her musical tour in Australia and then she got an appearance fee of $15,000 for being featured in Affairs of Today (WALLER, 2007). After this she received a prize that consisted of a weekend at Alatai Holiday Apartments and the cash prize of $500 each. Then Midoona wins a cash prize of $200 after participating in a stiff competition. As a Karaoke hostess at the Imperial Hotel in Darwin, Midoona earned $45,000. All these incomes are assessable and therefore the tax would be calculated according to that. The tip received by Midoona at the hotel was of the amount of $2,500 . The expenditures that would be taken into consideration in this case re operating expenses, money required to buy two dresses, magazine subscription and an yearly membership subscription in a monthly newsletter. The understanding of the income tax to be implemented on the income of Midoona would be calculated by following the rules and regulations of the Australian Taxation System. Midoona is liable to pay the proper tax on the money earned by her from the different sources in Australia. The income tax rules are clearly explained by the Australian Taxation Law (Woellner, 2013). 3. It is through the application of ITAA36 and ITAA97 taxation rules that come under the Act of 1953 that the case study taken into consideration can be properly justified. This aids in determining the tax assessment as it takes into consideration the necessary rules and regulations that are required to make the income tax assessments of the income made by a particular individual (Nethercott, Richardson and Devos, 2011). The expenses would also be calculated in association of the objects owned by the individual that have assurance policies. This also aids in formulating proper income tax assessments along with the provision of the assurance policies which eventually increases the value of the investments associated with that of the policies that are present (Robertson, 2008). The deduction policies are formulated in such a way so that the investments made by the individual also get calculated. In case of Midoona, she earned a lot of money and the tax would be implemented on the amount of $450,000 which has been earned by Mioona. The deductions would be based on the amount of money earned by Midoona which would thereon aid in the proper justification of the taxation system of Australia. References Australian Taxation Office adds voice authentication to its app. (2016).Biometric Technology Today, 2016(2), p.12. Cameron, A. (2007).Review of the income tax exemption for structured settlements. [Canberra]: [The Treasury]. CORTESE, C. (2006). Taxation and the Australian Superannuation System: An International Comparison.Australian Accounting Review, 16(39), pp.77-85. Emmerton, K., Hodgson, H. and Fisher, R. (2004).Tax questions and answers. Sydney: Australian Tax Practice. Federal Court of Australia, Queensland District Registry: Jupiters Ltd v. Deputy Commissioner of Taxation. (2002).Gaming Law Review, 6(6), pp.571-576. Freebairn, J. (2016). Taxation of Housing.Australian Economic Review, 49(3), pp.307-316. Gupta, S. (2015). Various Tax Authorities and their Powers under the Income Tax Act.Asian Journal of Management, 6(1), p.25. Hamilton, R., Deutsch, R. and Raneri, J. (2001).Guidebook to Australian international taxation. Australia: LexisNexis Butterworths. Haslett, T. and Sarah, R. (2006). Using the Viable Systems Model to Structure a System Dynamics Mapping and Modeling Project for the Australian Taxation Office.Systemic Practice and Action Research, 19(3), pp.273-290. Krever, R. and Black, C. (2007).Australian taxation law cases 2007. Pyrmont, N.S.W.: Thomson ATP. Marsden, S. (2012).Australian master bookkeepers guide. North Ryde, N.S.W.: CCH Australia. Martin, N., Gregor, S. and Rice, J. (2008). User centred information design practices and processes at the Australian Taxation Office.Information Design Journal, 16(1), pp.53-67. Nethercott, L., Richardson, G. and Devos, K. (2011).Australian taxation study manual. North Ryde, N.S.W.: CCH Australia. Robertson, P. (2008).Australian master tax guide 2008. Sydney: CCH Australia. WALLER, V. (2007). The Challenge of Institutional Integrity in Responsive Regulation: Field Inspections by the Australian Taxation Office.Law Policy, 29(1), pp.67-83. Woellner, R. (2013).Australian taxation law 2012. North Ryde [N.S.W.]: CCH Australia.

Escape by W.S. Maugham Essay Example

Escape by W.S. Maugham Essay â€Å"ESCAPE† By William Somerset Maugham The text under interpretation is â€Å"Escape† by William Somerset Maugham. W. S. Maugham was a well-known English playwright, novelist and short story writer. He was the son of a British diplomat. He was educated at King`s school in Canterbury, studied painting in Paris, went to Heidelberg University in Germany and studied to be a doctor at St. Thomas Hospital in England. So, he put his hand in different activities and that`s why he is versatile and experienced person. S. Maugham was critical of the morals, the narrow-mindedness and hypocrisy of bourgeois society. Such novels as â€Å"Of Human Bondage†, â€Å"The Moon and the Sixpence†, â€Å"The Theatre† and others came under his pen. He was also the master of the short story. Among them are: â€Å"Colonel’s Lady†, â€Å"Friend in Need†, â€Å"Lion’s Skin†, etc. S. Maugham was among the most popular writers of his era, and reputedly, the highest paid author during the 1930s. Maugham’s style of writing is clear and precise. He doesn`t impose his views on the reader. He puts a question and leaves it to the reader to answer. We will write a custom essay sample on Escape by W.S. Maugham specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Escape by W.S. Maugham specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Escape by W.S. Maugham specifically for you FOR ONLY $16.38 $13.9/page Hire Writer I also like his revealing the weak sides and vices of human nature skilfully. His books are chatty and easy to read. This is clearly viewed from the given extract. â€Å"Escape† is a story about common people in common situation, and Maugham manages to tell it with the sense of humour and in a very interesting way. The essence of â€Å"The Escape†, to my mind, is that Roger and Ruth have diverse approaches towards the relations. Of course, the men and the women like the first step: flowers, attentiveness, passion. But then their paths diverge. The romance disappears, the man looks for the way out, he craves for new emotions, but the woman deems that the relations should develop into the marriage. And â€Å"The Escape† is the example of such a mismatch. The story can be logically divided into four main parts: the exposition, passages about Ruth’s and Roger’s love, Roger falls out of love and the break-up. The story has a straight line narrative structure with author’s digressions at the beginning. I think that the beginning of the story serves as its subject matter, where the author recounts his point of view on marriage. He convinces us that if a woman once made her mind to marry a man nothing but instant flight could save him. As an example he told a case, which happened with one of his friends, who seeing the inevitable marriage menacing before him, took ship and spent a year traveling round the world. He hoped the woman would forget him, but was mistaken. When he got back thinking himself safe, the woman, from whom he had fled, was waiting for him on the quay. This funny thing supports the idea that the inevitable loom of the marriage frightens some men and they try to avoid it. It should be mentioned, that he describes that awkward situation very skilfully and in a very ironical way. It could be confirmed by some cases of irony, used by the narrator – â€Å"instant flight† and â€Å"inevitable loom menacing before him†, â€Å"escaped with only a toothbrush for all his luggage†, which show us fear and trembling of men before the difficulties of the marriage. Maugham establishes realistic setting to his piece of writing. As the author uses the first-person narrative structure we can guess that the narrator is the secondary character of the story. The main ones here are Roger Charing and Ruth Barlow. To describe them, Maugham uses the direct characterization. For example, he gives it when speaks about of Ruth’s eyes using the epithets (â€Å"splendid†, â€Å"moving†, â€Å"big and lovely†), a detached epithet (â€Å"poor dear†) – all in the ironic way. Further on the narrator says that he knows only one man who escaped successfully. Once upon a time his friend, Roger Charing told him he was going to marry. Roger was tall and handsome, rich, experienced middle-aged man. Of course, many women wanted to marry him. But he was happy to live the life of an unmarried man: the epithets â€Å"sufficient experience†, â€Å"careful† give the direct description of his lifestyle. But then he met Ruth Barlow. He fell in love with her. He immediately wanted to look after her and make her happy. Ruth was twice a widow, she was younger than Roger. She was quite good-looking and she had big, beautiful, dark eyes and she had the gift of pathos. When a man saw those big, sad eyes, he wanted to help Ruth. The epithet â€Å"defenceless† expose the power of her look. It was Ruth’s mode to get what she wanted because she had no other means (money for instance). This â€Å"gift† helped Ruth to reach her goals. The metaphor â€Å"the gift of pathos†, the epithets â€Å"splendid dark eyes†, â€Å"the most moving eyes†, â€Å"big and lovely eyes† and the repetition of the word â€Å"eyes† make us pay our attention to this peculiarity. And Ruth made her mind to marry Roger: he was rich, considerate, and tactful and was glad to take care of her, so he was the best variant for her. He didn’t let down and made a proposal of marriage to her and they were going to marry as soon as ossible. While reading we came across a lot of pure literary words (gift, splendid, wonderful, hazards, sadness, lovely) and some cliches (â€Å"the world was too much for her†, â€Å"stand between the hazards of life and this helpless little thing†, â€Å"how wonderful it would be to take the sadness out of th ose big and lovely eyes†) which are peculiar to the description of ordinary situations concerning love affairs, so we see what kind of story â€Å"The Escape† is. The narrator provokes us to perceive it ironically. Through Roger’s vision, Ruth was very unlucky. Indeed, she seemed to be very miserable, everything was wrong with her. If she married a husband he beat her; if she employed a broker he cheated her; if she engaged a cook she drank. She never had a little lamb but it was sure to die. We can observe hopelessness of Ruth’s life through the epithets â€Å"helpless little thing†, â€Å"rotten time†, â€Å"unfortunate†, â€Å"poor dear†, the metaphor â€Å"a little lamb†, parallel constructions â€Å"if she married†¦Ã¢â‚¬  and pure literary words such as â€Å"sufferings†, â€Å"hazards†, â€Å"sadness†. Roger took an interest in her destiny and was ready to relieve it: the repetition of the pronouns â€Å"she† and â€Å"her† in Roger’s speech, the epithet â€Å"dreadfully sorry† prove my assumption. The epithets â€Å"very happy† and â€Å"pleased† make us believe that it wasn’t a nuisance for him. But according to the narrator’s opinion, Ruth was two-faced woman of few ideas: he called her stupid and scheming. This epithets, the simile â€Å"as hard as nails† add some points to her description, so it again proves that the method of character-drawing here is direct. We see two people, Roger and Ruth, as the future family, so this is the idea of this extract of the text. The author describes the first part of their relations which were rather standard. As thousands of men and women, they met, fell in love and decided to be together. But then, on a sudden, Roger fell out of love. This was the second part of their relations. There was no evident reason. Perhaps, his heart-strings were no longer touched by Ruth’s pathetic look. Roger became acutely conscious that Ruth had a mind to marry him. He gave a solemn oath that nothing would induce him to marry Ruth. But he was in a quandary. He was aware that Ruth would assess her feelings at an immoderately high figure if he asked her to release him. Besides, he didn’t want people to say that he jilted a woman. The epithets â€Å"acutely conscious†, â€Å"a solemn oath† and â€Å"an immoderately high figure† stress the importance, significance of his decision; as to the epithet â€Å"pathetic look† and the metaphor â€Å"heart-strings† (at the same time it is a cliche), they produce the humorous effect. Falling out of love is the most terrible thing I can imagine. Recently it was an acute pleasure for Roger to do everything for Ruth. He was charmed, but, as I suppose, it wasn’t a serious and profound feeling – Roger lost it too easily. It is obvious Ruth was a narrow-minded woman and she didn’t really love Roger. But there are some arguments to be said in her defence, she lonely and wanted to be protected. Probably she would be a good wife. The repetition of the expression â€Å"to have a mind to† reveals the conflict of Roger’s and Ruth’s interests. Ruth desired to have relations of long duration she cried for the moon. On the contrary, Roger wanted to escape with no loss. And again we are the witnesses of the usual continuation of the love story. It’s rather banal. Roger kept his own counsel; he remained attentive to all her wishes. It was decided that they would be married as soon as they found a suitable house. Roger applied to the agents and visited with Ruth house after house. It was very hard to find a satisfactory one. Sometimes houses were too large, sometimes they were too small, sometimes they were too expensive and sometimes they were too stuffy, sometimes they were too airy. The idea is that only such dishonest, shabby act as the flat-chase tactics seemed to be appropriate for Roger. I think, it was like a committing a crime. Roger’s behaviour wasn’t fair, it was even disgraceful, but unfortunately such conduct is not uncommon, the men trick the women very often, because their attitude towards the relations differs. Parallel constructions â€Å"sometimes they were too large, sometimes they were too small, sometimes they were too expensive and sometimes they were too stuffy†, the metaphor â€Å"house-hunting†, the epithet â€Å"innumerable kitchens† describe Roger’s scheme of the trouble-free parting. Firstly I took Roger’s side, because I consider that each person should have a right for free choice, but then I was sorry for Ruth, Roger tired her out, she didn’t understand what was happening. The epithet â€Å"exhausted† demonstrates her state brightly. At last Ruth revolted. She asked Roger if he wanted to marry her. There was an unaccustomed hardness in her voice, but it didn’t affect the gentleness of his reply. Roger persuaded her that they would be married the very moment they found a suitable house. Ruth took to her bed. She didn’t want to see Roger, but he was as ever assiduous and gallant. Every day he sent her flowers, wrote that he had some more houses to look at. The epithets â€Å"assiduous†, â€Å"gallant† display his dissimulation. A week passed and he received the letter: Ruth let him know that she was going to get married and claimed that Roger didn’t love her. He answered that her news shattered him, but her happiness had to be his first consideration. He sent Ruth seven orders to view. He was quite sure she would find among them a house that would exactly suit her. So, we can see that Roger appeared to be very smart and sly person. He appeared quite cute to predict Ruth’s following actions. When he got the hang of Ruth, he pretended he was still in love very gallantly, until she got the hang of him, and I should say it was a more civilized way of jilting a woman than just to leave her. So, I think the message of the story is that a woman can be sly and scheming, but a man can make it his way also. This story carried me with its eternal intrigue – the war between male and female. We may be in earnest about it or may try to ignore it, but it really takes place and this problem will exist until the end of human history.

Pause for commas - Emphasis

Pause for commas Pause for commas Compared with pondering the placement of the much less familiar semi-colon or the enigmatic apostrophe, the ubiquitous comma might seem hardly worth worrying about. Theyre ten a penny, arent they? Why not just sprinkle them at will or leave them out entirely? Unsurprisingly, we dont recommend doing either. They may seem a common or garden item of punctuation, but just like the elderly in society we can learn much from commas and should treat them with respect. So, use them: to denote a natural pause, such as if you were reading aloud Unfortunately, commas are often underrated. after a secondary clause thats been put at the beginning of a sentence Even though the comma had been left out of the speech, he paused for dramatic effect. to separate items in a list My job involves typing, proofreading, answering the phone and stocktaking commas. Im looking for a tall, dark, handsome lover of punctuation. to make it clear exactly how items are split (to avoid confusion, usually when the word and is involved in the list) The courses on offer were Introduction to colons, Intensive comma revision, Hyphens and dashes, and Figures and numbers. in pairs, for information additional to the main point (that could be lifted out to leave a sentence that still makes complete sense) The phone call, which lasted ten minutes, was mostly about Marys incorrect use of punctuation. However, the information contained by the two commas has to be non-defining (not vital to the overall gist of the sentence); if it is defining, you would use no commas at all: The phone call that was about Marys poor punctuating was full of awkward pauses. to introduce short quotes He said, Lets take a short break here. Changing sense Given the often ambiguous nature of our language, it is important to give pause to where you place your commas. Otherwise you may end up saying something other than you intended, or leaving your reader rather confused. Compare: However, you might feel the report is irrelevant [and we may take that into consideration] with However you might feel, the report is irrelevant [your opinion doesnt really matter]. Or I donated, myself, to that charity [I, like you, am a philanthropist] and I donated myself to that charity [not sure how much use theyll have for me]. Or even The Wombles of Wimbledon Common are we [thats why the Common is so tidy] and The Wombles of Wimbledon, common are we [cant move for wombles while watching the tennis]. Commas can make subtle distinctions too. Observe the nuances: Our boss, who is based in Basingstoke, will be at that business writing seminar and Our boss who is based in Basingstoke will be at that business writing seminar. In the first example, there is only one boss. He may be based in Basingstoke, but that is not vital information (it is non-defining). The main point is that hell be at the seminar. In the second example, there are presumably several bosses. But it is specifically the one lucky enough to be based in Basingstoke who will attend the seminar. Weve said it before and well say it again: punctuation matters. Particularly if you want your writing to end up meaning what you meant it to.

Ethical Issues and Behavior Essay Example | Topics and Well Written Essays - 1000 words

Ethical Issues and Behavior - Essay Example There has been disposal of sewage and waste from the organizations into the rivers due to which, the quality of waters was affected and their consumers’ susceptibility towards diseases like cholera and typhoid was increased manifolds. Provision of clean water to the nation is one of the biggest challenges facing the governments in the contemporary age. This would not have been so had the organizations foreseen the impacts of their activities upon the environment and community as a whole. Besides, organizations all over the world are the prime consumers of the natural resources. Countries need steel, oil, gas and electricity because they are required for the making and functioning of machineries, as well as the products the machines are making. In addition to that, ethics are a major concern for organizations because organizations have a profound effect upon each and every individual of the society. Childhood obesity is much more widespread in many advanced countries of the wor ld in the present age than it ever was in the past. US, UK, Canada, Australia and such other technologically advanced countries are busy looking for ways to control the spread of childhood obesity. Childhood obesity needs to be controlled because it increases the susceptibility of the victims towards various kinds of diseases including high blood pressure, depression, diabetes and heart attack along with causing an overall reduction in the expected life of the victims. A thorough analysis of the causal factors of childhood obesity suggests that the problem originates in organizations in the food industry that are supplying thousands of new varieties of junk foods into the market every year and are thus encouraging the public to consume them at least once, if not more. Junk food production has become the spinal cord of food industry in the contemporary age because they are made from very cheap ingredients and get sold at a price much higher than what was incurred in their production. Again, childhood obesity is primarily an outcome of the food organizations’ selfishness and insensitivity towards the public health. Had food organizations tried to evaluate their activities on the scale of ethics, many children would have been smart and healthy today rather than overweight and obese. In light of these and several other issues, ethical issues are a major concern for the organizations. Ethical behavior in organizations is impacted by individual influences. Influence of individuals that particularly occupy higher positions in the hierarchy of the organization structure and have relatively greater power is profound. In a vast majority of cases, organizations are run primarily by the top managers, that may or may not include the subordinates in the decision making process. Nevertheless, since the ultimate decision is taken by the top manager, it is their behavior that primarily governs the level to which the organization complies with the standards of ethics. Et hical behavior of organizations is also governed, to much an extent, by the level of transparency maintained by the top management. An organization in itself is like a complete state that may have democratic government or dictatorship. If the top management implements the former system, their actions are criticized by the subordinates, so they may not be able to take independent decisions. If the dictatorship prevails,