The college application essay
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Thursday, August 27, 2020
Characteristics and Features of CSS
Qualities and Features of CSS Task 1: P1/m1 Presentation CSS was presented in 1996. It was made to prevent individuals from rehashing a great deal of code. For instance, in the event that somebody needed to change the section text, they would need to do it each and every time they needed to change the properties. CSS has since gotten progressively adjusted to having more highlights, for instance you would now be able to utilize the # and change the foundation to a huge exhibit of hues. What is CSS CSS is a designing language used to add styling to your page. This is finished by having the CSS archive connected into your html page. This page at that point has selectors and properties which influence the labels inside your html report. Qualities of CSS CSS is written in the accompanying this standard: selector {property: value;} a case of this would be: This would be utilized to change the full page to a dark shading. As should be obvious, the body is the selector, the standard is the foundation shading and the worth is the shading. The request for tasks is the way the page is perused and requesting the techniques for arranging into significance. The request goes as follows: HTML, Inline, Internal then outer. How would we use CSS: Three different ways of HTML getting to CSS Inline An inline template just influences the label it is in. This implies you can change little subtleties of the page without making a huge difference on each and every page. This is acceptable in such a case that you had an outside template/inward with everything in it. You would need to make another label just to change that one detail. Inline overrules outer which implies you can change little subtleties. After HTML, inline is next on the request for activities. This implies it overrules inside/outer. This is a case of the foundation shading being orange on a site page: As should be obvious, the foundation shading is set to orange. What's more, this would be a standard for each page with the template connected. Notwithstanding, in the event that you go to the body tag in html and include this line of code a line of code that would resemble this: I would then change the shade of the foundation paying little heed to the foundation shading set by the outer template/inward. Another case of this being utilized would be with textual style styles. You would for an outer template put a P esteem followed by the traits like this: and this would-be result: However, on the off chance that I needed to have a green book on one single bit of passage text you would then utilize inline styling. You would put something like this: and this would change the shade of what the outer styesheet had set it to. This is acceptable provided that you again had a ton of passage text however you required this to be marginally extraordinary for instance you needed the size to be somewhat littler you would then need to make an entirely different tag. Along these lines you can change a couple of properties and just on that one tag. You would utilize inward when you just need to add a little change to a solitary tag. This is on the grounds that inline just influences the one label it is inside. You would not utilize inline when you either need to influence the full page or the full site since you would need to duplicate the code again and again. Inside Inside styling happens in the leader of the html report. This implies in the event that you are altering the page, you can see everything from looking over. The inward styling is set in a also, a inside the labels. For this model, I am going to give you 4 distinct headings I made through inside. I will presently show you the result and the content inside the body. This looks basic, perfect and sorted out in light of the fact that it is. Not at all like inline, the styling and the tag is discrete. This implies you arent as confounded by the styling as you may be on the off chance that it was inline. Both inner and outer are predominant hence. I will now she all of you the styling I used to get the result that you recently observed: As should be obvious, I can include a group of textual styles. This implies on the off chance that one text style isn't bolstered on a clients PC they will see an alternate elective textual style. I included a content adjust provided that I needed to include these labels inside a shape they would adhere to one side of those shapes. Text dimension is simply arranging how enormous I need the content to be in contradicted to how large it would default to on the off chance that I left it with the html style. A favorable position to inner styling is the way that it overrules outside in the request for tasks. This implies on the off chance that you had one template connected to the entirety of your pages however you needed a couple of little changes you wouldnt need to make another template rather you can simply transform it in the head tag. An impediment would be that inner is under inline so on the off chance that you have incidentally neglected to expel a bit of inline code you dont need inside it you may miss it and need to go completely through the report just to discover what you are absent. You would utilize interior perhaps as a reinforcement. For example, if the outside template doesnt download appropriately and crash you would in any case observe the site like ordinary since it would then go to interior for the entire template. You would utilize inline when you need to make changes to the entire page however few out of every odd single page, such as changing the text dimension of headings. You wouldnt utilize inside when you as of now have an outside template set up ordinarily in light of the fact that it essentially isnt required. Just as a reinforcement. Outer Outer templates permit somebody to design their site page (much like inward) yet on a different report. This implies you can have at least 2 work environments (as you can interface more than one template into your report) giving you a much cleaner workspace. This would be a monstrous preferred position because of the way that the template is effectively accessable. Be that as it may, it is a drawback in light of the fact that any change you make to the outside template influences any html archive that is connected to it.The template you join would be a CSS record that you would use to design labels in. As far as the request for activity, External is last. Putting the request to: HTML, Inline, Internal and afterward External. This is both a positive and a negative. It is a positive since you could have something like a foundation picture this way: Which would set the foundation to: (furthermore, for reference in the event that you zoomed out, it would tile) This could then be connected to each page and would set the foundation picture to that. Yet, in the event that you needed the foundation to be something different, an alternate picture, you could utilize inline styling on the body tag to transform it to that picture. Be that as it may, it could be known as a negative provided that you are modifying somebody elses site and you needed to utilize outer, they may have inline which would mean you needed to experience each line of code to check. A few sites have more than 900 on simply the HTML page. You would utilize outer when you need to make a template that will run on each and every page (or various pages) in light of the fact that as opposed to having a not insignificant rundown of lines of code stopping up your HTML page, you would just need to manage 1 line which would be the connection to the page. You wouldnt utilize outer in the event that you just have 1 page since it is unrealistic to have 2 pages when just 1 will be noticeable. (it would be increasingly effective to simply utilize inside) Connecting a template A completely connected template resembles this: Href: This is the way to the template. As should be obvious mine equitable says main.css which implies that I dont need to go anyplace other than the record. Fundamental equivalents filename and CSS is the report type. On the off chance that for instance you needed to return in the way. Before the document name, there would be a ../ This would resemble this: Also, in the event that you needed to go ahead in the way, you would see a/foldername then the document name. Type/rel This is done just to tell more seasoned programs/smaller than normal programs the real record name since it reveals to them the archive name. P2: Box Model What's going on here? A crate model is something that permits a website specialist/engineer to make a format to the page. This is high in precision because of the way that you can alter right left here and there pixel by pixel. You additionally have choices among edge and cushioning. For what reason do we use it? You would utilize this model to apply precise dividing on your articles inside the website page. You are additionally then ready to turn out to be how much space has been utilized and gives you a possibility for fringes. How would we use it? A case of when you would utilize a case model would be while including a shape. As should be obvious here, you would add styling to a div label like you can see here. This would set the size for it however not add anything to do with the crate model. This implies on the off chance that you included another case, they would be legitimately contacting. Like this. To fix this you would need to include an edge base this way: The issue would then be fixed and there will be a 10px hole between the two items. Content: Content is the real picture or the content. The substance is the focal point of the crate model and is the thing that it is made to serve. This is on the grounds that without the substance there would be no compelling reason to have any dividing or any fringes in light of the fact that there would be no thing for it to be founded on. Cushioning: Cushioning is the separation between the substance and the fringe. This is to include inside space and make your separating more exact than simply utilizing edge which is the outside. A case of cushioning would be: In this model, I show the utilization of one number in cushioning. This implies it influences the cushioning of up, down, left, right. I could utilize 4 numbers which would influence up, down then left right this way: This is acceptable in light of the fact that it permits a great deal of decision which is exact. Fringe: The fringe is the layout after the cushioning. Without cushioning, the fringe would happen around the substance. It would resemble this: What's more, the code will resemble this: In any case, to move the fringe area you would need to include cushioning. This is because of the way that cushioning is inside between the substance and the outskirt. On the off chance that you needed it to move further outside, you would need to include this line of code in: This makes the result lo
Saturday, August 22, 2020
History of Auguste Escoffier and Marie Careme Essay
Auguste Escoffier was conceived in Villeneuve-Loubet,the Provence area of France in October 28, 1846. At the point when he turned 13, his dad took him to Nice where he apprenticed at a café possessed by his uncle, along these lines starting the distinguished vocation that he appreciated for the following 62 years. His culinary profession took him numerous spots, from the early years at the chic Le Petit Moulin Rouge and a few different eateries in Paris, to Monte Carlo, Switzerland, and London. In 1870, when the Franco-Prussian War started, Escoffier was called to obligation in the military where he filled in as Chef de Cuisine. It was during this period that he came to think about the requirement for tinned nourishments and was accordingly the principal gourmet expert to embrace inside and out investigation of procedures for canning and saving meats and vegetables. In the wake of coming back to non military personnel life, Escoffier continued his profession in a few Parisian cafés where he consistently climbed the stepping stool of progress. During his time at the Carlton, Escoffier built up a predominant notoriety for haute food. While at the Savoy, Escoffier made one of his most well known plans, Peach Melba, to pay tribute to the Austrian vocalist Nellie Melba who was a visitor at the inn . Three of Escoffierââ¬â¢s most noted vocation accomplishments are altering and modernizing the menu, the craft of cooking and the association of the expert kitchen. Escoffier disentangled the menu as it had been, recording the dishes in the request in which they would be served (Service à la Russe). He additionally built up the first à la Carte menu. He improved the specialty of cooking by disposing of flashy food shows and expound trims and by diminishing the quantity of courses served. He likewise underscored the utilization of regular nourishments and lighter sauces. Escoffier additionally disentangled proficient kitchen association, as he coordinated it into a solitary unit from its recently individualized segments that worked self-sufficiently and frequently made extraordinary squandered and duplication of work. All through his profession, Escoffier composed various books, a significant number of which keep on being viewed as significant today. A portion of his most popula r works incorporate Le Guide Culinaire (1903), Le Livre des Menus (1912) and Ma Cuisine (1934). Just as making changes in the culinary world, Escoffier attempted a few magnanimous undertakings including the association of projects to take care of the hungry and projects to monetarily help resigned gourmet experts. Escoffier got a few distinctions in the course of his life. The French government perceived Escoffier in 1920 by making him a Chevalier of the Legion dââ¬â¢ Honneur, and later an Officer in 1928. The distinctions due Escoffier can be summarized by a statement from Germanyââ¬â¢s Kaiser Wilhelm II when he told Escoffier, ââ¬Å"I am the Emperor of Germany, yet you are the sovereign of chefs.â⬠With his better half, Delphine Daffis, Escoffier resigned to Monte Carlo in 1921, there he kicked the bucket on February 12, 1935. Marie Antoine Carã ªme, ââ¬Å"Chef of rulers and the lord of Chefs.â⬠In March 1811, Napoleon and his new spouse, Marie Louise, invited the introduction of a kid, the ached for male beneficiary expected to convey the Bonaparte line forward. A fantastic blowout was requested to commend the dedicating of the youthful ââ¬Å"King of Rome.â⬠Only a year sooner, a youthful baked good culinary specialist named Marie-Antoine Carã ªme had stunned the court with a despite everything discussed wedding cake. For the initiating he would out-do himself once more. Utilizing spun sugar, confectionerââ¬â¢s glue, cream, and meringues all colored in shifting shades of blue, rose, and gold, Carã ªme made a sublime copy of a Venetian gondola. He was deserted in Paris at 8 years old and started filling in as a kitchen kid in a Parisian steakhouse. At 14 years old he was apprenticed to Sylvain Bailly, an acclaimed patissier in Paris. Carã ªme arranged the four essential groups of French sauces that structure the premise of exemplary French cooking to this dayââ¬espagnole, vã ©loutã ©, allemande, and bã ©chamel. Because of Carã ªmeââ¬â¢s books, French culinary experts working at home and abroad had a fundamental, shared jargon to allude to in their cooking. Marie-Antoine Careme is acclaimed for being the designer of old style cooking. Careme created pieces for Parisian high society, including Napoleon. A French ambassador and gourmand, Charles Maurice de Talleyrand-Perigord set Careme a test, to deliver a yearââ¬â¢s worth of menu just utilizing regular produce. Careme passed and Talleyrand received him into his kitchens. After the fall of Napoleon, Careme moved to London in 1815 and he functioned as a gourmet expert de food for George IV. He left London 3 years after the fact as he found the atmosphere discouraging and felt English culinary experts treated him seriously because of the superstar consideration he got. With the cash he made as an independent culinary expert, Carã ªme opened his own pã ¢tisserieon the Rue de la Paix throughout the winter of 1803-04. Its windows normally exhibited his piã ¨ce montã ©es inciting venture out advisers for make it a suggested stop. He made these enriching focal points out of materials, for example, nougat, marzipan, sugar and baked good. Careme was motivated by structural history and demonstrated huge numbers of his manifestations on sanctuaries, pyramids and old vestiges. A portion of his most popular manifestations incorporate Gros Nougats, Grosses Meringues, Croquants (made with almonds and nectar) and solilemmes (a bun like cake.) Commitments: The sweet Charlotte russe was developed by Marie Antoine Carã ªme who named it to pay tribute to his Russian business Czar Alexander I. Russe being the French word for ââ¬Å"Russianâ⬠. Careme is additionally credited with developing the French great desert Napoleon Cake (Mille Feuille) while functioning as Napoleonââ¬â¢s gourmet specialist. Napoleon like to eat Mille Feuille with strawberry favor, so it was named Napoleon cake. It has different flavors, from chocholate, strawbery, mango to berry. Careme was additionally inspired by Architecture and applied it to dessert with is extremely great pieces montees and different manifestations that captivated his peers. (See pictures underneath) My Comment: Above all else, I might want to thank both Auguste and Caremeââ¬â¢s exertion for what they have done in the food business particularly in the culinary field. As a result of them we would now be able to utilize or apply the things and information that they had added to us in the late eighteenth century. Without them simply envision what an ordinary Restaurant kitchen would be without Escoffierââ¬â¢s Kitchen Brigade System? I get it would be an all out bedlam and shouldn't something be said about Caremeââ¬â¢s four Mother sauces and his engineering plans in pastries? Simply figure what might resemble in numerous unique events particularly in weddings? Without these thoughts no good thing will transpire. I really respect them on the grounds that at a youthful age they figure out how to be resolved in numerous impediments throughout everyday life, they take a stab at their fantasy about turning into a genuine somebody that drove them to be well known in the food business. Conside r the possibility that I or we can do very similar things that theyââ¬â¢d done. Perhaps some time or another we can be somebody simply like them later on.
Friday, August 21, 2020
University Writing Skills Essay Samples
University Writing Skills Essay SamplesIf you're looking for essays to help improve your writing skills, you've come to the right place. By reading this article, you'll get a collection of essay samples that you can work with.It doesn't matter what kind of grades you need to get or what kind of students you're dealing with. Writing is an art form. There are a lot of university writing skills essay samples out there, so it is really important to look around.If you're in a hurry and want to get your essays out before your deadline, look around for essay samples that come with instant responses. Instant responses can help you hone your essays until they are polished and ready to submit for exams.You might not think that writing essays is difficult, but if you are trying to improve your university essay skills, you should be extra careful. College writing projects are very hard to complete. Writing is a skill that takes practice.Some good courses are English, History, Social Science, and Art. Make sure that you check with your professors if they have any suggestions or alternatives for writing assignments. Even if you are getting into an online college, they will probably have some suggestions for you.If you don't want to get any essay samples to help you, just go to your library. Most libraries have at least one book on college writing that you can peruse through.When you are trying to get into a major university, it is important to get your grades high. The professor assigned to you will look at your grade point average and if it is low, you will not get the grades you want. If you are unsure about how to get better grades, a guide like this could help you out.Writing skills are the most important skills you can develop for yourself. And you don't even have to take a writing class to improve your skills. There are many resources out there that you can use to help you improve your writing skills.
Monday, May 25, 2020
CRIT THINK 3 MTH 410 Quantitative Business Analysis
Sky Hospital Consortium Managerial Report Bryan Rogel MTH 410 ââ¬â Quantitative Business Analysis Colorado State University ââ¬â Global Campus Dr. Jose Romero February 19, 2015 Sky Hospital Consortium Managerial Report The Sky Hospital Consortium has 40 hospitals in various parts of the United States. In these hospitals once a patient is discharged they are given a survey to determine if they are satisfied with the overall service. In this report we will be showing dissatisfied patients and complaints for the total of discharges to try and help the management staff try and improve patients overall experience. 1. The probability of a patient responding ââ¬Å"Dissatisfiedâ⬠in each of the three different regions. In Sky Hospital Consortium thereâ⬠¦show more contentâ⬠¦The probability of a patient filing a formal complaint for each hospital. In this chart below you will see all the patients who have filed a formal complaint broken down by probability as well as rank per region on which hospital is the best and worst and everywhere in between. P(Complaint) Rank by P(C) 0.01885 11 Regional Hospital 0.00776 2 Bell County 0.05245 16 Danville 0.03239 15 Eden Medical 0.02683 14 Elton 0.01015 6 Farr County 0.00995 5 Fresno 0.01717 10 Glendale 0.01494 8 Heber Valley 0.01047 7 Lakeview 0.00940 3 La Paz 0.00951 4 Main 0.00389 1 Mountain View 0.02421 13 Roosevelt 0.02017 12 Ross General 0.01642 9 Salem 0.01477 South General Total 0.01478 4 0.01367 3 Adams General 0.00576 1 Columbus 0.00815 2 Mercy Hospital 0.01058 South Point Total 0.00632 3 0.01573 13 Atlantic 0.02652 16 Branden 0.01777 15 Carson General 0.00782 5 Clifton General 0.06013 20 Columbia 0.00238 1 District Central 0.03013 18 Drexel 0.01589 14 Dubois Regional 0.00926 6 Easton 0.01238 11 Kent 0.01219 10 Lake Shore 0.00712 4 Medina 0.00959 7 Monroe 0.01152 8 Nathan Smith 0.01189 9 Oconnor 0.01279 12 Rye 0.02754 17 Southern Ocean 0.03329 19 Trenton 0.00583 2 Spring Harbor 0.01249 Sun Coast Total 6. The probability of a patient filing a formal complaint given a patient
Friday, May 15, 2020
Literature Review - 1509 Words
Literature Review Effective body language for organizational success It is well-known that body language refers to nonverbal mode of communication. On scientific analysis, it has been found that the different aspects of communication comprise 55% bodily movements and gestures, 38% vocal tone and only 7% words or verbal communication. It is thus clear that about 93% of communication is nonverbal, as many times, words are inadequate. This shows that correct use of body language serves as an effective nonverbal communication tool to convince fellow-workers at workplace, as well as family and friends, eventually leading to overall organizational success through self-development. It further leads to personal and professional growth of anâ⬠¦show more contentâ⬠¦The speaker would also like to know the type of audience sitting to attend the speech. For association executive David M. Patt, it is important to know the reason why he was asked to speak on the subject and where the attendees are employed. Joan L. Eisenstodt, chief strategist at E isenstodt Associates LLC, states that audience demographics including length of membership in the organization and levels of experience are important to know beforehand. (Associations Now; Feb2010, Vol. 6 Issue 2) How to deliver an effective presentation? The paper recommends that collecting ideas and conducting research on audience expectation and supporting evidences to support ones conclusion. Using visual aids with short but effective titles that convey the message one wants to emphasize is recommended. The paper also advises that when the presenter is asked certain questions which he could not answer, he can ask for clarification, answer the part he can respond to, or ask a member of the audience to answer. (Supervision; Sep2009, Vol. 70 Issue 9) Speaking and presentation skills This research tries to present ideas on speaking and presentation skills in communication. Clarity, preparedness, simplicity, vividness, conciseness and being natural are the principles that would make speaking and communicating your thoughts effective. Presentation skills require doing some things like knowing the profile ofShow MoreRelatedEssay Literature Review1001 Words à |à 5 PagesLiterature Review The purpose of this research project is for you to create a scholarly piece of graduate-level research and writing, which conforms to APA format. Competency in the APA format is required of all Business graduates of Liberty University, as set forth by policy of both the Graduate Faculty and the administration. You will research and write a literature review on a topic relevant to our course. 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Wednesday, May 6, 2020
Preventing The Occurrence Of Domestic Violence - 1298 Words
ââ¬Å"In Australia we need to do more to prevent the occurrence of domestic violenceâ⬠. INTRO: Could I please have everyone in the room who has a red dot on their piece of paper to please stand up? You are the 1 in 3 Australian women who experience domestic violence in your lifetime. Now the people who have a yellow dot on their paper please rise. You are the 1 in 5 Australian women who have already, or will be exposed to some kind of sexual violence in your lifetime. Finally, stand if you have a green dot on your piece of paper. (PAUSE) You are the one of 4000 women that die each year due to domestic violence, and in most cases 75% of you 4000 women are killed when attempting to leave an abusive relationship with your intimate partner. So whyâ⬠¦show more contentâ⬠¦On television (whether it be the news or in newspapers), video games that our children play, sporting clubs that our youth are growing up in and influenced by, nightclubs that our teenagers and young adults are attending, and on the streets where other dangers are nearby. Its not fair to say that beca use of our constant encounters with these events that domestic violence should be ââ¬Å"accepted,â⬠but to some degree it is these social and environmental factors that make people seen them as ââ¬Å"bad things happening to good peopleâ⬠. But this does not mean that violence against women is inevitable, it just means we need to find out what drives this issue and what works in order to prevent it. I know most of you are probably thinking, what about the male victims of domestic abuse? Yes, our male Australianââ¬â¢s should and are considered when debating this increasing matter, but females are our main priority and this is why. 95% of victims are both females and our younger society, and these 95% of victims experience violence from male perpetrators, this is a statistic that we cannot ignore, and this is why we need to educate our children of the importance of gender equality, and why succumbing to violence is not the answer. Focussing on violence itself is not the a nswer to riding the problem. We must look at all aspects surrounding violence such as the inequality, behaviours and attitudes that support violent actions. To do this
Tuesday, May 5, 2020
1997 From His Assessable Income For Year â⬠Myassignmenthelp.Com
Question: Discuss About The 1997 From His Assessable Income For The Year? Answer: Introducation The three items listed above are termed as Collectables under Section 118-10(1) of ITAA, 1997. If these are valued for less than $500, they are considered as exempt items for Capital Gain / Loss purposes. In case of a Gain / Loss for a collectable item valued above the threshold limit of $500, the Capital Loss can only be set-off against a Capital Gain of another collectable, (Barkoczy, 2013). However, in this case of Eric, there is a Capital Gain on Antique Vase and as the item is valued at $2,000, the Capital Gain of $1,000 will be taxable at the hands of Eric. However, the Losses from the Antique Chair and the Painting can be off-set by Eric from any future gains from collectibles. Name of Item Purchase Cost Selling Price Capital Gain Capital Loss Home Sound System $12,000 $11,000 $1,000 This will be termed as a Personal Use Asset under Section 118-10(3) of ITAA, 1997. Accounting to this statute, if the value of the Personal Use Asset is less than $10,000, all Capital Gains / Losses shall be exempt from Capital Gains Tax. However, in this case, the Home Sound System is valued at $12,000 and Eric incurs a Capital Loss on its sale, (Barkoczy, 2012). Hence, Eric cannot offset this loss as this will be treated his personal withdrawal under Section 108-20(1), which states that a loss from a personal use asset shall be disregarded. Name of Item Purchase Cost Selling Price Capital Gain Capital Loss Shares in a Listed Company $5,000 $20,000 $15,000 This is a CGT Asset as described in Section 108-5(1) of ITAA, 1997. Eric can claim a Capital Loss on a CGT Asset as a deductible expenses from his Assessable Income. Similarly, a Capital Gain will be added to the Assessable Income of Eric and he shall pay tax on it. As the shares were acquired within 12 months from their disposal date, Eric is not eligible for any discount on the Capital Gain and will be liable to pay tax on Capital Gain of $15,000, (Barkoczy, 2011). A loan fringe benefit tax on the part of the employer arises when the employer provide a loan to an employee at a subsidised rate of interest during a FBT year. A low rate of interest is applicable when it is less than the applicable statutory rate of interest, which is also known as benchmark interest rate. As on 1 April 2016, this benchmark interest rate was 5.65%, (Alexander Fogarty, 2009). For taxation purposes, the taxable value of a loan fringe benefit is calculated as the difference between: the interest which would have accrued during the FBT year in case the benchmark interest rate had been applied to the outstanding monthly balance of the loan, and the amount of interest that actually accrued at the subsidised rate of interest. Now, if the employee uses a part or whole of the loan to make investments in interest-bearing instruments, then the interest payable on the loan would be wholly deductible at the hands of the employee for income tax purposes. So, under such a deductible rule, the taxable value of such a loan fringe benefit will be nil, regardless of whether the employer charges a low, or even a nil, rate of interest on the loan. This happens because the employee becomes entitled to income tax deduction on the interest charged from him on that portion of the loan which he is using for earning an assessable income. Whereas, this is not applicable on that interest which is charged from the employee on that portion of the loan which he solely uses for his domestic purposes, (Alexander Fogarty, 2009). It is clear from the agreement entered between Jack and Jill that ONLY profit will be distributed as 10% to Jack and 90% to Jill, whereas the loss will be 100% liability of Jack. Hence, Jack will claim the amount of $10,000 as a deductible amount under section 8-1 of the ITAA, 1997 from his Assessable Income for the year. Under the provisions of Joint Tenants, the law is clear that both the partners shall be eligible to claim all Capital Gains / Losses in EQUAL proportions, (Cch, 2012). The principle established by the case of IRC v Duke of Westminster (1936) stated that tax evasion happens when taxpayers deliberately start misrepresenting or concealing the true state of their affairs to the taxation authorities in order to reduce their tax payments, whereastax avoidance is considered as acceptable and legal. Unsurprisingly, this principle is still relevant in Australia and most other developed as well as developing economies, (Cch, 2012).The Australian authorities state that more than a sixth of tax loss is due to tax evasion and a further one sixth is caused by tax avoidance, whereas the balance is just uncollected taxes. Taxation authorities in Australia still do not like taxpayers trying tax avoidance although such actions are viewed as actions taken by taxpayer for taking advantage of a tax relief in a legal manner, (Barkoczy, 2013). Income can be classified either as Ordinary Income Ordinary Income includes incomes earned by personal exertion, carrying on a business or income from properties, as is defined under sections 6-5(1) to (4) of ITAA, 1997. Statutory Income All incomes not covered under ordinary income are termed as Statutory Incomes, as is defined under sections 6-10(1) to (5) of ITAA, 1997. Windfall Income Winnings from lotteries and inheritances are examples of Windfall Incomes and these are also covered under sections 6-10(1) to (5) of ITAA, 1997. Capital Gains All profits derived from sale of assets are termed as Capital Gains, as is defined under sections 104-10(4) of ITAA, 1997, (Barkoczy, 2013). In case Bill wants to avail the first option, it will be assumed for taxation purposes that he is carrying on a business and the income which he derives from the sale of the timber will be considered his Ordinary Income and added to his Assessable Income under section 6-1(1) of ITAA, 1997. However, in case Bill goes for the second option, then the timber would be considered as a Capital Asset as it is part of the land owned by Bill. Thus, the lump sum payment of $50,000 which Bill receives shall be considered as Capital Gain, (Barkoczy, 2012). Although this will also be added to his Assessable Income under section 6-1(1), Bill can avail the 50% Discount under the Discount Method on the Gross Capital Gain which he makes. References Alexander, Dr. R. and Fogarty, H. J. (2009) Australian Master Family Law Guide, Management, NSW: CCH Australia Limited. Barkoczy, S. (2011) Core Tax Legislation and Study Guide (16th ed.) North Ryde, NSW: CCH Australia Limited. Barkoczy, S. (2012) Australian Tax Case book (10th ed.) North Ryde, NSW: CCH Australia Limited. Barkoczy, S. (2013) Foundations of Taxation Law (5th ed.) North Ryde, NSW: CCH Australia Limited. Cch, (2012) Australian Master Tax Guide. Sydney, NSW: CCH Australia Limited.
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