Tuesday, May 19, 2020

Aristotle s theory of the Tragic Hero - 1888 Words

Aristotle’s theory of the Tragic Hero: â€Å"A man doesn’t become a hero until he can see the root of his own downfall† Tragic hero’s who fit under Aristotle’s depiction are known as ‘Aristotelian Tragic Hero’s’ and possess five specific characteristics; 1) A flaw or error of judgment (also known as ‘hamartia’ which is a fatal flaw leading to the downfall of a tragic hero or heroine) 2) A reversal of fortune due to the error of judgment (also known as ‘peripeteia’, which is a sudden reversal of fortune or change in circumstances) 3) The discovery or recognition that the reversal was brought about by the hero’s own actions (Referred to as ‘anagnorisis’, which is a moment in a play when a character makes a critical discovery) 4) Excessive†¦show more content†¦A good plot progresses like a knot that is tied up with increasingly greater complexity until the moment of peripeteia, at which point the knot is gradually untied until it reaches a completely unknotted conclusion. For a tragedy to arouse pity and fear, we must observe a hero who is relatively noble going from happiness to misery as a result of error on the part of the hero. Our pity and fear is aroused most when it is family members who harm one another rather than enemies or strangers. In the best kind of plot, one character narrowly avoids killing a family member unwittingly thanks to an anagnorisis that reveals the family connection. The hero must have good qualities appropriate to his or her station and should be portrayed realistically and consistently. Since both the character of the hero and the plot must have logical consistency, Aristotle concludes that the untying of the plot must follow as a necessary consequence of the plot and not from stage artifice, like a deus ex machina (a machine used in some plays, in which an actor playing one of the gods was lowered onto the stage at the end). Aristotle discusses thought and diction and then moves on to address epic poetry. Whereas tragedy consists of actions presented in a dramatic form, epic poetry consists of verse presented in a narrative form. Tragedy and epic poetry have many common qualities, most notably the unity of plot and similar subject matter. However, epic poetry can be longer thanShow MoreRelatedThe Tragic Hero Of Macbeth By William Shakespeare1724 Words   |  7 PagesA Greek philosopher named Aristotle once said, Tragedy is an imitation not of men but of a life, and action†¦. Aristotle is famous for his theory of tragedy. His definition of tragedy applies to William Shakespeare s play Macbeth. The play is about a hero who reaches a high position in the play and then falls because of his choices. Macbeth is a tragic hero according to Aristotle s aspects that make a tragedy. Macbeth is neither a villain nor a perfect character, he appears in the play in a highRead MoreTragic Hero1598 Words   |  7 PagesTragic Hero From Wikipedia, the free encyclopedia A tragic hero is a protagonist with a tragic flaw, also known as fatal flaw, which eventually leads to his demise. The concept of the tragic hero was created in ancient Greek tragedy and defined by Aristotle. Usually, the realization of fatal flaw results in catharsis or epiphany. The tragic flaw is sometimes referred to as an Achilles heel after the single fatal flaw of the Greek warrior Achilles. [citation needed] Aristotelian tragicRead MoreTragedy In Shakespeares Othello1519 Words   |  7 Pagesphilosopher Aristotle gave the classic theory of tragedy a distinguishable definition. There are various elements included in a tragedy, making it both successful and enjoyable. From the dramatic plot to the audaciousness of characters that create intensity, every element is necessary to construct the classic tragedy. This can be observed through action as seen in Shakespeare’s Othello. Shakespeare’s play Othello, most closely resembles the Greek philosopher’s theory of tragedy that achieves Aristotle sRead MoreOedipus The King, A Tragic Hero Story Of Fate1495 Words   |  6 Pages OEDIPUS THE KING, A TRAGIC HERO STORY OF FATE Pamela A. Long L26269572 ENGL 102 Professor Givens March 2, 2015 Turabian Sophocles is one of the great ancient Greek tragedians in the history of drama. In the play â€Å"Oedipus the King,† Oedipus is an excellent example of fate happening to a tragic hero. In addition, this play has all the elements of tragedy; human weakness, powerless, suffering, and one not having control of his own destiny. As a result, â€Å"Oedipus the King†Read MoreMacbeth As A Tragic Hero1139 Words   |  5 Pagesways.  Macbeth s relationship with other characters in the play and Aristotle s theory of a tragedy are ways in which Macbeth is shown as a tragic hero I am going to explain to you how Macbeth is a true tragic hero. At the very beginning of the play,  Macbeth  and Banquo are returning to Scotland from a fierce battle between the Norwegians and the Scottish. They have just won the war for Duncan.   This shows a noble virtue of Macbeth, a requirement of a tragic hero according to Aristotle.   It shows thatRead MoreOpedipus, a tragic hero Essay example1708 Words   |  7 PagesStatement: Oedipus is the embodiment of Aristotle’s characterization of a tragic hero through his ability to preserve his virtue and wisdom, despite his flaws and predicament. Introduction I. Sophocles’ Oedipus: A Tragic Hero A. Definition of a tragic hero B. Oedipus Character as it relates II. Tragedy A. Language of Tragedy B. Tragedy as it affects the audience III. Plot A. Aristotle’s idea of a tragic plot B. Significance of the plot IV. Virtue and Morality A. IdentifyingRead MoreHenrik Ibsen s A Doll s House899 Words   |  4 Pagesabout a woman who fights against social constructs but meets a tragic end in her death However, other readers have interpreted Hedda as a vindictive and manipulative person with a bleak and cruel outlook of life. As a result of Hedda’s actions, such readers argue that she does not possess the qualities to be defined as a tragic figure. So what qualities make a character tragic and how does one go about defining a tragic hero? Aristotle offers a thorough and comprehensive analysis of the elements thatRead MoreHamlet : A Flawed Anti-Tragic Hero1715 Words   |  7 Pagesâ€Å"poetry†, most notably in comedies and tragedies. Hamlet, like many of Shakespeare’s plays, is considered to be a tragedy although there is room to debate whether or not its protagonist is the quintessential tragic hero or a deeply flawed anti-tragic hero. Evaluating Hamlet using Aristotle’s theories, especial ly considering the criticism Shakespeare received for seemingly defying these ideals, may be the most compelling way to make an argument for or against the validity of Hamlet’s chosen genre. InRead MoreWilliam Shakespeare s Othello, The Moor Of Venice1776 Words   |  8 Pageson the guidelines Aristotle sets when examining a tragedy. Othello is a general in the Venetian army, and the husband of Desdemona, and well respected by society. The play describes how Othello’s fate has an undesirable change in fortune, the reversal. In brief, Othello is portrayed as a happy, powerful man in the beginning of the play, and by the end of the play he endures pain and suffering from his own misfortune (recognition). Othello is an unmistakable example of a tragic hero, fulfilling allRead MoreComedy and Tragedy According to Aristotle1912 Words   |  8 PagesComedy and Tragedy | |      Ã‚  Ã‚   Comedy   Ã‚  Ã‚   According to Aristotle (who speculates on the matter in his Poetics), ancient comedy originated with the komos, a curious and improbable spectacle in which a company of festive males apparently sang, danced, and cavorted rollickingly around the image of a large phallus.   (If this theory is true, by the way, it gives a whole new meaning to the phrase stand-up routine.)   Ã‚  Ã‚   Accurate or not, the linking of the origins of comedy to some sort of phallic

Saturday, May 16, 2020

Cadbury Silk - Free Essay Example

Sample details Pages: 4 Words: 1263 Downloads: 6 Date added: 2017/09/11 Category Advertising Essay Did you like this example? A new variant of the Cadbury Dairy Milk has been launched in India by Cadbury India. The new chocolate is priced at Rs 49 for 69 grams and Rs 99 for 160 grams bar. The chocolate will be available in the flavors like milk chocolate, roast almond and fruit nut. According to the reports, the company claims that the chocolates new variant has been launched keeping in mind the demand for smoother, creamier and finer chocolate available internationally. The company plans to promote the new chocolate through a aggressive promotional plan, which will include television, print, outdoor and Internet. The promotion will be handled by Ogilvy Mather moother, Creamier and more curvy for the divine melt-in-mouth experience| | Mumbai, January 27, 2009:  Cadbury India Ltd. recently announced the launch of Cadbury Dairy Milk Silk its premium offering under the Cadbury Dairy Milk brand (CDM). Smoother, creamier and chunkier the new CDM Silk chocolate has been formulated to provide superior ‘eat’ experience. Don’t waste time! Our writers will create an original "Cadbury Silk" essay for you Create order Developed specially for the Indian consumer, the new CDM Silk * New CDM Silk is creamier, smoother and tastier and melts in the mouth more easier than ever before * Its bigger, chunkier and curvier cubes pack more taste   and pleasure in every bite * CDM Silk is available in 3 variants Milk chocolate, Roast Almond and Fruit Nut| | provides the most divine ‘Melt in the Mouth’ feel. CDM Silk is finer than the finest chocolates and comes in a premium, internationally developed packaging. Attractively priced at Rs. 49 for 69 gms and Rs. 99 for 160 gms bar the new CDM Silk will be available in Milk chocolate, Roast Almond and Fruit Nut variants. Since its launch in 1948, CDM has been Cadbury’s flagship brand in India. CDM is the gold standard for chocolates and stands for the best tasting chocolate amongst all consumers. Over the years, CDM has successfully built a unique relationship with consumers across age groups. Sanjay Purohit, Executive Director Marketing, Cadbury India Ltd. ommenting on the launch, said, â€Å"Our newest offering, CDM Silk has been specially formulated to cater to the Indian consumers craving for smoother, creamier and finer chocolate available internationally. Infact, the initial consumer feedback during the test marketing has been very encouraging and many perceive CDM Silk to be superior to other international chocolate brands available in the country. † CDM Silk will be promoted extensively through a 3600 campaign created by Ogilvy Mather Advertising. The marketing communication will encompass TV, print, outdoor and internet. Notes to the editor: * The chocolate market in India is estimated at Rs. 2000 crores * Cadbury India is the market leader with over 70% market share in the chocolate segment| CDM Silk Dance Troupe- Advertisement in which ladies dance, conference room commercial Cadbury Dairy Milk emerged as the No. 1 most trusted brand in Mumbai for the 2005 edition of Brand Equitys Most Trusted Brands survey. During the 1st World War, Cadbury Dairy Milk supported the war effort. A dominant leader in the volume segment, the company’s latest move is designed to strengthen its presence in the value market as well. , latest strategic move. The company aims to position Silk as ‘smoother, creamier and chunkier. ’ The rationale for the launch is simple: distinct products add to growth. â€Å"We already have 70 per cent of the Rs 2,000 crore chocolate market in India and now with the retail environment changing, Silk will help us tap into a wider audience,† says Cadbury’s executive director, marketing and international business, Sanjay Purohit. But there’s another reason for this. India’s per capita chocolate consumption is just 54 gm compared to the UK and US’ 10. 5 kg and 10 kg respectively. Thus, the Silk offering is an attempt to replicate the Dairy Milk that is available in international markets. Globally, premium chocolate accounts for about a quarter of the market in terms of value, but just 10 per cent of the total volume. With that in mind, the company has paid keen attention to the recipe. Typically in India, Dairy Milk contains more cocoa-butter than milk-butter as the latter melts at higher temperatures thus making it more conducive for India . The reverse is true in other markets, where milk-butter helps give the chocolate a smoother taste. â€Å"With the quality of the retail environment changing in India, we can offer smoother creamier dairy milk,† says Purohit. For the product, retail factors play an important role. â€Å"We can offer it only in places that have an air conditioner,† Purohit admits. As a result, the company is targeting only the top 35 cities and about 30,000 outlets. â€Å"It is for a different type of audience,† he adds. Cadbury is of course not a novice in the premium category. Last year, the company announced its foray into the dark chocolate segment with the fashionably packaged Rs 75 Cadbury Bournville Fine Dark chocolate. Within a year the Bournville brand has managed to capture 2 per cent of the overall chocolate market in the country, while Cadbury’s other premium brand, Temptation, has about 1. 5 per cent of the market. With the launch of Silk, Purohit hopes that the premium offerings will garner 5 per cent of the overall market. At present, the existing Cadbury Dairy Milk has a market share of 35 per cent. Analysts say the â€Å"premiumisation† trend in the chocolate market will pick up further as a growing body of medical evidence suggests that chocolate with a high cocoa content is actually good for health. Also, while chocolate sales in India have increased 64 per cent, premium dark chocolate sales are growing at a much faster rate. Not surprisingly, for Silk too, it has come out with a full 360 degree campaign that includes three television commercials, outdoor, print and internet. Keeping the audience in mind, Cadbury has been sampling Silk on flights as well. All three TVCs underscore the finger-licking, messy joy of chocolate eating that ends with the tagline ‘Have you felt Silk lately? ’ The campaign, Cadbury says, takes chocolate indulgence to a new level it’s about blissfully losing yourself in the smoothness of the chocolate. Cadbury with  Dairy Milk,  Perk,  Gems,  5 Star,Celebrations,  Bytes,  Dairy Milk Eclairs,  Eclairs Crunch, Confectionery Industry| The confectionery industry in India is approximately divided into: * Chocolates * Hard-boiled candies * Eclairs ; toffees * Chewing gums * Lollipops * Bubble gum * Mints and lozengesThe total confectionery market is valued at Rupees 41 billion with a volume turnover of about 223500 tonnes per annum. The category is largely consumed in urban areas with a 73% skew to urban markets and a 27% to rural markets. Hard boiled candy accounts for 18%, Eclairs and Toffees accounts for 18%, Gums and Mints and lozenges are at par and account for 13%. Digestive Candies and Lollipops account for 2. 0% share respectively. Overall industry growth is estimated at 23% in the chocolates segment and sugar confectionery segment has declined by 19%. | In the Chocolate and Confectionery segment, Nestle India registered sales of Rs180 crore in Q1 2009, a growth rate of 14. 3% compared with Rs150 crore in the same period last year. The sales volume in this segment remained flat at 1. 09 lakh tonnes in the first quarter this year Given Indias mammoth population, it comes as a surprise that per capita chocolate consumption in the country is dismally low   a mere 20 gms per Indian. Compare this to  over 7 kgs in most developed nations. However,  Indians swallowed 22,000 tonnes of chocolate last year and consumption is growing at 10-12 percent annually Date of posting: 04-12-07 Mithai- the traditional Indian sweats are giving way to chocolates among upwardly mobile Indians. Chocolate sales have risen by 15% in 2007 to reach 36000 tonnes according to one estimate. Another estimate puts the figure at 25000 tonnes. 2 May 2001   Cadbury Indias  main source of  revenue  is its 70% bite of the 23000 tonnes Indian chocolate market.

Wednesday, May 6, 2020

End Stages Of Chronic Kidney Disease - 1049 Words

Rachel Perez Instructor Mallan-King ENC 1101 22 November 2015 ESRD End Stage Renal Disease also known as stage 5 of Chronic Kidney Disease. When this development happens you either need Dialysis or a kidney transplant to stay alive. DaVita has more than 2,100 outpatient dialysis centers located around the country. Our Kidneys are located in our lower back and are bean shaped organs that is very important to help our body filtrate waste and excess fluid amongst a few other things. It is said that â€Å"1 in 10 adults have Kidney Disease†. My alarm clock goes off at 3:45am and I shut it off to snooze 10 more minutes. Finally, five minutes till 4am I slide out of bed unwillingly and begin to put on my scrubs and grab my left overs to eat for†¦show more content†¦I do this repeatedly for each machine which can take up to 3-4 minutes and than run a test on the machine to make sure everything is connected to the correct place and the machine does not malfunction. About an hour later when this process is completed amongst other things my c o-workers are helping finish off some tasks and my nurse for the day shows up and at 6am she allows the first 3-4 patients onto the floor. I grab my first patient of the day and have him â€Å"weigh† in than show him to his usual seat. I then have my patient stand up and I proceed to do my first of about a million â€Å"blood pressure† readings for the day. Once that is done I have my patient sit down and get comfy and do my second blood pressure reading. I get my patients â€Å"temperature† and â€Å"pulse†. I enter all of my info on the computer that stands next to the patients machine and make sure everything was okay since last visit and if the patient has any concerns or complaints. After all is verified, I use my â€Å"sphygmomanometer† to listen to my patient’s fistulas â€Å"bruit†. I hear the loud swoosh sound repeatedly like waves hitting the shore. I â€Å"palpate† for the â€Å"thrill† on my patient’s â€Å"fistula† to make sure the blood flow is normal and there is no â€Å"infiltration†. I gather all my supplies and make sure I am in full gear with my shield, white gown and gloves. My nurse comes over and greets my patient and listens to his lungs. Once everything is

Frida Kahlo Feminist Theory Essay - 1267 Words

The feminist theory has been most commonly found throughout literature, as writers express their deepest concerns and criticisms. However, the feminist theory can be found in other mediums: art, journalism, and music. Frida Kahlo is known for contributing to the feminist theory, having participated in joining the Communist Party in the 1920s, which was the second wave (Helland 397). What truly led Kahlo to become an icon of the feminism and feminist theory was her expression of herself. Kahlo painted many self portraits that revealed the pains that she celebrated, such as her physical disabilities and unhappiness in love, birth, and miscarriage (Helland 400). She also encompassed her political self as denoted by the hypocritical†¦show more content†¦1,† â€Å"Grown Woman,† and â€Å"Run the World (Girls)† exhibit the â€Å"girl power†-inspired feminism that inspires young girls to not only empower themselves, but to look up to a role model (Weidhas e). In performance, she had also stood in front of the word feminist during her song ***Flawless (Weidhase). By doing so, she showed her confidence and strength as not only a woman, but as a believer of feminist theory. Margaret Atwood is a well known author, and she is especially venerated for her novel called The Handmaid’s Tale. The Handmaid’s Tale is both a critique and embodiment of the feminist theory, specifically of the second wave; her publishing in 1985 was influenced by this time period. In The Handmaid’s Tale, the Republic of Gilead when the women are oppressed is viewed as a dystopia, but before it was reorganized, women were viewed as a threat to men. Women in the Republic of Gilead only have one of six roles. They are either a Wife, Jezebel, Martha, Econowive, Daughter, Aunt, or Handmaid; if they are neither of these six roles, then they are exiled and viewed as â€Å"unwomen†. The men, on the other hand, possess high prestige as a Guardian, Angel, Commander, or Eye. Throughout her novel, she uses the actions of powerful women protesting and fighting back against a society that has become corrupt and oppressive for women. For example, the main characterâ₠¬â„¢s mother is loud and proud in her memories, having attended protests for abortion andShow MoreRelatedAnalysis Of Jacque Lacan s The Mirror Stage1644 Words   |  7 Pagesself-portrait every small detail is deliberate and necessary for the entire purpose of the piece, where on the other hand, one could take twenty selfies in a minute and throw half of them away the next minute when they are not found pleasing enough. Frida Kahlo has created some of the most well known and recognizable self-portraits, Self-Portrait with Thorn Necklace and Hummingbird is arguably one of her most famous works. Self-portraits, such as the one below, are meant to last. With the simple selfieRead MoreArt as an Embodied Imagination22095 Words   |  89 Pagescritical reï ¬â€šection are shaped by the nature of our bodies and our bodily interactions. We use three frameworks in order to clarify our understanding of the embodied mind—Merleau-Ponty’s (1962) concept of embodied existence, Lak off and Johnson’s (1999) theory of image schemata, and Fauconnier and Turner’s (2002) discussion of conceptual blending (a modiï ¬ cation based on Lakoff and Johnson’s work on image schemata). We base our analysis on the metaphorical and linguistic representation of embodiment processesRead MoreArt as an Embodied Imagination22095 Words   |  89 Pagescritical reï ¬â€šection are shaped by the nature of our bodies and our bodily interactions. We use three frameworks in order to clarify our understanding of the embodied mind—Merleau-Ponty’s (1962) concept of embodied existence, Lakoff and Johnson’s (1999) theory of image schemata, and Fauconnier and Turner’s (2002) discussion of conceptual blending (a modiï ¬ cation based on Lakoff and Johnson’s work on image schemata). We base our analysis on the metaphorical and linguistic representation of embodiment processes

Assess the Role of Lenin in the Success of the Bolshevik Revolutuion free essay sample

Lenin was a described by post-revisionist historian Robert Service as a ‘political warrior’ and a ‘power hungry politician’. Lenin aspired to achieve power and superiority over others, thus he founded a faction of the Marxist Russian Social Democratic Labour Party – The Bolsheviks in an attempt to overthrow the Provisional Government and gain rule over Russia â€Å"winning was everything for Lenin†Ã¢â‚¬â€œ ‘Lenin: a biography’, Robert Service. Lenin postulated that â€Å"by offering a democratic peace straight away, by giving land to the peasants straight away, by restoring the democratic institutions and freedoms trampled on and crushed by Kerensky, the Bolsheviks will form a government that no one will overthrow†¦Ã¢â‚¬  – this was the basis of the Bolshevik series of directives the April Theses, of which Lenin was the mastermind. Lenin’s April theses influenced the July Days and October revolution in 1917 and also allowed political amnesty for exiles. The attainment of the April Theses was aided by the growing dislike of the Provisional Government for it could not and was unwilling to offer the directives. Post revisionist McCauley claims that it was a combination of Lenin’s skill as well as conditions in Russia at the time that enabled the Bolshevik to gain power. The momentum of the Bolsheviks was highly influenced by Lenin’s hunger and determination for power, Service asserts â€Å"he was a sinuous politician in pursuit of his ideological goals† The Bolsheviks would not have apprehended rule if Lenin did not call for them to seize power in the wake of the reigniting of their fortunes subsequent to the Kornilov affair and the acquisition of masses in the Petrograd and Moscow Soviets. Christian admits that Trotsky and Lenin were a â€Å"formidable team. † H. R Cowrie argues with more strength that Trotsky was a critical component of the Bolshevik ability to seize power â€Å"On 7 November 1917, the precise and brilliantly manipulated seizure of power took place, with Trotsky the central figure in its execution. † However such assertions are slightly weakened due to various factors such as Trotsky’s deflection to the Menshevik which illustrates how Lenin’s role was more long term and significant, and Christians claims that â€Å"The critical element was the leadership of Lenin†¦ in 1917, he provided decisive leadership at critical moments. Lenin’s April thesis heightened his political role success in the success of the 1917 revolution, and furthermore was its prominent success in his Socio-Economic role. Lenin critically understood the prominence of the Peasant class which represented 89% of Russia’s population, and with the support of the peasants he also understood that it would guarantee success for the Bolshevik revolution. This heightens Lenin’s Socio-Economic role in the success of the Bolshevik revolution to a Substantial extent. However, Lenin’s role in the Bolshevik’s revolutionary success was aided by the inability of the Provisional Government to solve pressing economic problems and its alienation of support bases. In the duration of the time while the Provisional Government was inactive in resolving the issues facing the Russian population, Lenin was the saviour of the lower class offering solutions to the concerns of bread and land. Service claims that Lenin was â€Å"insidiously clever†, which is undoubtedly true as Lenin wielded the critical understanding of which impacts on the 89% of peasants can have a highly significant and favourable result. One of the most desirable commodities for the peasant class was land, which was critically pinpointed in Lenin’s decree 26/10/17 â€Å"The soviet authority will safeguard the transfer†¦ of all land†¦ to the peasant committees†¦Ã¢â‚¬  The Bolshevik April Theses, created by Lenin offered the attractive gain of â€Å"Peace, Bread and Land† to the peasants. As many of the peasants worked long hours conducting labour, at the end of the day they did not care for whom was in power over Russia, they only cared that they were being fed and they owned land. Christian capitalises the attractiveness of these reforms to the people and how they enabled the Bolsheviks to gain power. â€Å"The Bolsheviks could promise land for the peasants†¦ and improved supplies in the towns†¦Ã¢â‚¬  This enabled Bolsheviks soviet power â€Å"†¦ plus bread, land and peace. † The April Theses promised the introduction of Famine relief programs, nationwide Soviet control of all Russia’s industrial complexes, nationalization of banks and land reforms involving confiscation of land from the wealthy. Gill precisely claims that the aspirations of the Bolshevik party†Ã¢â‚¬ ¦ constituted a standard by which the general population could judge the provisional government. If the government were able to meet these aspirations it would gain popular support and consolidate its authority among the masses†¦Ã¢â‚¬  However, McCauley highlights that â€Å"The Provisional Government was broken on the racks of peace and land. One could not be solved without the other. † The inactivity of the Provisional Government allowed Lenin to capitalise and gain support for the Bolshevik party, significantly impacting it success in revolution. The policies of the Bolsheviks were calculated to obtain the support of the lower classes. It offered immediate â€Å"peace with annexations and indemnities† to the war weary soldiers and furthermore Lenin was able to attract support for the Bolshevik party from the workers by promises of nationalism of factories, an eight hour day, better food supplies and transport system and the destruction of the rich. Nationalist groups were attracted by a platform of nationalistic self-determination. Lenin’s promises in his writings of 1917 helped gain the support that enabled the Bolsheviks to obtain power in 1917. Lenin’s trait of being â€Å"insidiously clever† allowed him to socially and economically play a substantial role in the success of the Bolshevik revolution primarily due to his successful gain for Bolshevik support from the lower class. Being â€Å"insidiously clever† allowed Lenin to understand the power of propaganda and effectively summon popular support for the Bolsheviks. Culturally, Lenin had an extensive role in the success of Bolshevik revolution in 1917. However, to a minimal extent events such as the withdrawal of other parties and the demise of the Provisional Government aided Lenin in effectively summoning popular support for the Bolsheviks. Lenin was highly skilled in creating and implementing propaganda. He understood that the people of Russia, in general, at this stage were poor, illiterate and suppressed by landowners and industrialists. Thus they were easy target for his skilled Bolshevik propaganda. Under the rule of Lenin, the Bolsheviks employed vigorous programs of propaganda, infiltration and agitation. Underground newspapers, especially the Pravda were circulated. Actions such as this were made easy due to the Provisional Government’s freedom of publication. An example of the Bolsheviks inspiring the masses to gain support was illustrated in a poster from October 1917 – â€Å"Kerensky, at the demand of the aristocrat proprietors, the capitalists, speculators, marches against you for the purpose of giving back the land to the land owners and continuing the hatred and ruinous war. As a result of this Bolshevik propaganda created by Lenin, extensive infiltration of barracks, factory committees and new trade unions occurred, playing a significant impact in the success of the Bolshevik revolution. The Bolsheviks worked through the Petrograd Soviet in their rise to power using slogans such as â€Å"All Power to the Soviet† to appeal to the widest audience po ssible. Lenin had a firm understanding on the criteria of which propaganda must incorporate in its composition to gain support. By using simple phrases like â€Å"All Power to the Soviet† he was able to obtain complete control in the Petrograd Soviet. Service claims that everything about Lenin â€Å"reflected impatience and determination† This was demonstrated by Lenin’s actions of using propaganda to push forward revolution as he feared that Kerensky would take first action and attack the Bolsheviks. He called such delays idiotic and even threatened to resign from the Central Committee when the majority refused to take immediate action. (Sunny). However it was the actions of the Menshevik and left Socialist Revolutionaries that the ensured the Bolsheviks held power in isolation by the end of 1917. Subsequent to the November revolution these groups walked out of the congress in protest at the use of armed force and at the timing of the revolution – prior to the full development of capitalism. This resulted in the Bolshevik Left Socialist Revolutionary in charge of a diminished congress. Trotsky’s response â€Å"Go where you belong, to the rubbish bin of history† is a reflection on the fact that they had now left the Bolsheviks in control of Russia. Lenin’s effective utilisation of propaganda allowed him to play an extensive role in the success of the Bolshevik revolution. However, he was generously aided by the withdrawal of other powers and the demise of the Provisional Government, similarly he was generously aided militarily. Within the Military sphere, the extent of which Lenin played a role in the Bolshevik revolution in 1917 was considerable. However, the military success of the revolution was also built on the weakness of the Provisional Government and Trotsky who played an effectively highly significant practical role. Lenin was able to attract the support from the soldiers and the people of Russia through his April theses which addressed the issue of â€Å"Peace, Bread and Land† – Russian withdrawal from WWI and the conversion of armed forces to state militias controlled by the soviet. He promised that â€Å"if power is in the hands of the soviets, then no later than November 7†¦ a just peace will be offered to all belligerent peoples†. The Provisional government was unwillingly and due to its temporary/provisional state, it was unable to respond to the nation’s anti-war sentiments and offer the Russian populace peace. Which allowed the accentuation of Lenin’s actions to appeal to the people of Russia and gain support for the Bolsheviks. Alexander Guchkov – Minister for War in the PG asserts that â€Å"the Provisional Government had no meaningful power. † Due to the actions of Trotsky, the Bolsheviks dominated the proletarian militia of the Red Guards. Kronstadt naval base had been won over by July. The Petrograd garrison and much of the army followed after the Kornilov mutiny. Page described Trotsky as â€Å"†¦. Exhorter of the garrison troops, president of the Soviet, and field general of the November triumph, loomed up as a giant amongst men. Lenin insisted that his comrades in the capital to prepare the uprising while they still had a majority in the soviets and before Kerensky surrendered the city to the Germans due to his positivity that an armed insurrection was necessary to overthrow the provisional government. Lenin moaned â€Å"We must not wait! We may lose eve rything! † Lenin may have been the prodigious inspiration behind the Bolshevik coup but the actual planning of the event was the work of Trotsky, Stalin generously supports the role of Trotsky estimating that â€Å"†¦One may state without hesitation that the party was indebted first and foremost to Comrade Trotsky. Although Trotsky was the evident star during October and early November, the concealed force was Lenin. Just as Trotsky did, Lenin also felt that a golden opportunity had arrived with the rapid decay of the Provisional Government and the Political paralysis of the Mensheviks and SRs, an opportunity of which may not present itself again. It was only Lenin that could sway the party leadership that the time had arrived to grab power. This job was unconceivably difficult as the party’s central committee stood as a genuine consensus only through debate and ersuasion. Lenin described that the latter was like â€Å"picking up a feather†; controlling a c entral committee of wilful men was more like wrestling with an octopus. Lenin’s military influence played a considerable role in the success of the Bolshevik revolution in 1917. However he was assisted by his right hand man Trotsky and the weakness of the provisional government. This does not reduce the substantial extent of which Lenin contributed to the 1917 Bolshevik revolution.

Tuesday, May 5, 2020

The Principles and Management of Taxation - MyAssignmenthelp.com

Question: Discuss aboutThe PrinciplesandManagement of Taxation. Answer: Introduction: According to the Fringe Benefit Tax Assessment Act 1986 any form of benefit that is paid to the employees apart from the salaries and wages is regarded as the fringe benefit (Legislation.gov.au, 2018). however, the act lay down that there should be an association among the employer and the employee along with the provider of the fringe benefit tax legislation. This would help in keeping an account of the tax liabilities originating from such benefits provided for both the employer and the employee. As laid down under Section 6 of the FBTAA 1986 car provided to employee by the employer and the same is used for the private purpose altogether then it would attract car fringe benefit tax (Ato.gov.au, 2018). The car fringe benefit tax is applicable at any time of the day in regard to the occupation of the employee for the car held by the person or it is taken to be available for the personal usage of the employee or the associate. As defined under the sub-section 136 (1) of the taxation ruling MT 2027 usage of car by the employee which is not directly related to the course of generating the taxable salary of the associate would be regarded as the personal use. In order to arrive at the assessable amount of the fringe benefit of the car, the statutory method or the operating cost formula is employed. Additionally, section 10A and Section 10 B of the FBTAA 1986 transacts with the determination of the taxable value of the car based on the operating cost method (Ato.gov.au, 2018). Under sub-section 136 (1), the method of operating cost considers the cost that is sustained on the operations of the car and the details of the business journeys is required to incorporated in the log book if they are used for ascertaining the proportion of the private use of the car for implementing the operating cost method. Case Facts: In the present case study, Charlie is the employee of Shiny Homes Pty Ltd and has been provided with the car and the same would be liable for fringe benefit tax under the legislation. As evident Charlie used the car for both private and business purpose and under Sub-section 136 (1) it would attract fringe benefit tax. The decision laid down in the case of Lunney and Hayley v FCT (1958) stated that the travel from the employee home to the place of work is regarded as the ordinary private travel (Ato.gov.au, 2018). Additionally, the travel to the place of work is considered as the necessary pre-requisite. Charlie in this circumstance has travelled kilometres from his home to the place of work and the same cannot be regarded for fringe benefit since they were not in the course of generating taxable income. The private kilometres travelled by Charlie would not change the outcome since the place of work is regarded as itinerant in nature. There are two methods involved in computing the assessable amount of the fringe benefit tax namely the statutory method and the operating cost method (Deutsch, 2014). The statutory rate for computing the chargeable worth of the fringe benefit of the car is 20%. The statutory percent is multiplied with the base amount of the car in order ascertain the assessable value of the fringe benefits. The degree of private use of the car offered to the employer is not pertinent in the ascertainment of the assessable amount of the fringe benefit in statutory formula. Whereas under the operating costing method both the work and private purpose of the car is separated in determining the assessable amount of the car fringe benefit. The below stated statutory method is employed in determining the value of fringe benefit; Computation of Fringe Benefit Tax under Statutory Method Statutory method Taxable value of fringe benefits Particular Amount ($) Amount ($) Base value of the car 70000 Statutory rate @20% Car Available for Private use (Days) 196 Number of days in the FBT year 365 Taxable Value of the Car Fringe benefit 7517.81 The below stated operating cost method is employed in determining the value of fringe benefit; Computation of Fringe Benefit Tax under Operating Cost Method Operating cost method: Taxable value of fringe benefits Particular Amount ($) Amount ($) Petrol oil cost 14000 Repairs maintenance Cost 24500 Deemed Depreciation 17500 Deemed Interest 3955 Registration fees 140 Insurance Cost 560 Total operating cost 60655 Proportion of Private Use: Total kilometer run 80000 Work related Use 50000 Private related Use 30000 Private use (%) 37.5% Taxable value of fringe benefits 22745.625 The deemed depreciation is computed with the help of the statutory rate of 25 per cent by making use of the guidelines provided under section 11 (1) Calculation of Deemed Depreciation Particulars Amount Base value of car $70,000.00 Depreciation rate 25% Deemed Depreciation $17,500.00 Deemed Depreciation = (Base value of Car x Depreciation rate x 365)/365)) On the other hand, the deemed interest is computed by making use of the formula that is stated under the section 11 (2). The statutory interest rate being 5.65% for the year ended 2016/17. Calculation of Deemed Interest Particulars Amount Base value of car $70,000.00 Statutory Interest rate 5.65% Deemed Interest $3,955.00 As evident from the above stated computations the assessable amount of the car fringe benefit is lower under the statutory method than the operating cost method and amount incurred under the statutory method would be considered. In the later part of the case, it is noticed that Shine Homes hired car for Charlie during his Wedding and the value of the hire charged car would be considered as the taxable value and will be included in the fringe benefit tax. Additionally, the honeymoon accommodations that is paid by Charlies employer Shine Homes must be considered in the assessable value of the fringe benefit. Section 39A of the FBTAA 1986 lay down the number of conditions which is necessary required to be met prior to providing the facilities of the car parking to the employee by the employer (Kenny, 2014). Section 39A of the FBTAA 1986 provides that the car parking fringe benefit originates at the time when the car is parked at the premises of the car provider or the car is leased or under the control of the employee. In the present case study, it is found that the car is parked at the separate entity and does not result in the car fringe benefit tax. The below stated computations determines the fringe benefit tax for Charlie Computation of Fringe Benefit Tax Particular Amount ($) Amount ($) Taxable value of fringe benefits of car $7,517.81 Taxable value of fringe benefits for car hired exclusively for the honeymoon purpose of Charlie $1,000.00 Taxable value of accommodation of hotel $3,000.00 Taxable value of total fringe benefits $11,517.81 FBT rate 49% Taxable Value of Fringe Benefit $22,583.94 Fringe Benefit Tax $11,066.13 Conclusively it can be stated that the applicable case laws and pertinent sections of the FBTAA 1986 is applied in determination of the fringe benefit tax (Morgan et al., 2014). The use of car by the Charlie is regarded as the fringe benefit and would attract fringe benefit tax. As evident from the current case study of Allan and Betty they undertook the decision of tree change. Additionally, they decided to sell their house located in Melbourne in order to acquire the country home located in the Central Victoria and the same will be liable for any tax liability. However, according to the section 6-5 of the ITAA 1997 income derived directly from the business or profession will be considered for taxation (Sadiq et al., 2014). Similarly, the income derived by Allan and Betty as the part time accountant and the Locum doctor will attract tax liability under the section 6-5 of the ITAA 1997. The case study evidently puts forward that Allan was wide known among his elderly clients as the locum doctor and charged fees from the patients that visited him. He received a large number of homemade cakes and food from his patients in the form of token for appreciation. It is worth mentioning that cakes and food does not attracts tax liability since they did not possess the nature of commercial goods nor having any commercial value (Woellner et al., 2014). Apart from this Allan did received wine from one of his customer that contained commercial value of $36. Therefore, the value of wine that is received by Allan will attract tax liability and will be included in the taxable revenue in respect of the ITAA 1997. The taxation ruling of TR 97/11 is concerned with the determination of the individuals indulged in business activities (Woellner et al., 2014). The taxation ruling of TR 97/11 helps in distinguishing the differences associated with business and hobbies which is listed below; The objective of the activity forms vital element in ascertaining whether the activity constituted business or hobby. On finding that the activity holds business objective then the same will be considered as the business activity. The purpose of the business is to derive profit while the hobby does not holds such purpose. Business activities generally attracts large number of capital investment whereas hobby does not contain any capital investment. The business activities contain of the employer and employee relationships however under hobby there is no such relationships exists. To conduct business there is a need for premises, however no such premises is required in performing the hobby. As held in the case of Cooper Books Pty Ltd vs. Commissioner of Taxation of Commonwealth of Australia the court in its decision has stated the necessary criteria to distinguish between the business activities and the hobby. On finding that the hobby of the tax payer transforms into the business activities and derives profits from the same then it will attract tax liability for any amount of income derived from the business (Frecknall et al., 2014). As evident in the present case of Allan and Betty the hobby of gardening has transformed into the business activities and derived the revenue of approximately $500 to $600 from the sale of Marmalade will be liable for taxation. Similarly, the barter system of Allan and Betty will additionally attract tax liability in respect of the ITAA 1997. The transactions of the barter system are subjected to the provision of the taxation under the ITAA 1997 and GSTR1999 given that the transactions holds the nature of the business transactions (Miller Oats, 2016). The commercial transaction under the barter system would be considered at with the transactions conducted under the cash and credit. Income derived from such transaction would attract tax liability under the ITAA 1997 and GSTR 1999. The barter system set up Allan and Betty will be considered in respect of the cash and credit transaction and would be liable for income tax and GST. Reference List: Deutsch, R. (2014).Australian tax handbook 2014. Pyrmont, NSW: Thomson Reuters. Frecknall-Hughes, J. (2014).The Theory, Principles and Management of Taxation: An Introduction. Routledge. Fringe Benefits Tax Assessment Act 1986. (2018).Legislation.gov.au. Retrieved 6 January 2018, from https://www.legislation.gov.au/Details/C2016C00276 Kenny, P.Australian tax 2014. Legal Database. (2018).Ato.gov.au. Retrieved 6 January 2018, from https://www.ato.gov.au/law/view/document?docid=PAC/19860039/7 Legal Database. (2018).Ato.gov.au. Retrieved 6 January 2018, from https://www.ato.gov.au/law/view/document?docid=MTR/MT2027/NAT/ATO/00001 Miller, A., Oats, L. (2016).Principles of international taxation. Bloomsbury Publishing. Morgan, A., Mortimer, C., Pinto, D.A practical introduction to Australian taxation law. Sadiq, K., Coleman, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., Ting, A.Principles of taxation law 2014. TD 2016/7 - Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2016 (As at 18 May 2016). (2018).Law.ato.gov.au. Retrieved 6 January 2018, from https://law.ato.gov.au/atolaw/view.htm?docid=%22TXD%2FTD20167%2FNAT%2FATO%2F00001%22 Woellner, R., Barkoczy, S., Murphy, S., Evans, C., Pinto, D.Australian taxation law select 2014. Woellner, R., Woellner, R., Barkoczy, S., Murphy, S., Evans, C., Pinto, D.Australian Taxation Law 2015.