Carry A Homeless Heroine Addict - 929 Words

Carry is a Homeless Heroine Addict The video is about Carry who is 21 years old and is a heroine dependent. She was a very talented boxer touch and determine as her mother describes her. However, her life changed negatively due to her heroin addiction. Carries father was her boxing trainer and describes her as a privilege girl that travel around the world and conquer what she wants. But, carries heroin vice became her into a homeless addict. Carries s heroin life style consumed her a lot that She run away from home and slept on the streets to get access to heroine. She stopped practicing boxing and just wanted to consume heroin every day. OfCourse she wants to take action and turn her life into better and decided to go to a rehabilitation center. She got to stay there for four months but she ran away. she couldn t stand the strong withdrawals that are part of the heroin abstinence process and went back to vice. Carry s heroine disorders on tv represent a lot of people with substance abuse challenges. However, she does not represent the most people with heroin dependency because she could endure the addiction afterwards. , since heroin Abuse leads to one of the worst abstinence effects, there are just few heroin users that can cope with this substance disorder. The fact is that according the statistics discussed in class the 71 percent of the U.S population are struggling with the opiate disorders, especially heroine. Moreover, Globally 16.5Show MoreRelatedDrug Abuse in Modern Day Society1175 Words   |  5 PagesDrugs: Positives And Negatives In Our Society Imagine a man who is in his late 20’s, a recent graduate of medical school, happily married to his high school sweetheart. He is about to have a child right when his addiction to heroine flourishes. Due his inability to quit the addiction, he loses his job and his wife no longer wants anything to do with him, which leads him to have nothing left. He is thrown out on the streets, without any will to change his life around and get back on track. WhileRead MoreExonerated3838 Words   |  16 Pagesre-opened to no avail. It was due to an organization called The Innocence Project New Orleans who take their case up and conducted an investigation of their own. (Clapp, 2011) What they found out was the testimony of the star witness came from a heroine drug addict; she falsified her name because she had a criminal history of her own, and due to the location of her residence, there was no feasible way she bore witness to the things she attested to, it would have been physically impossi ble. (Clapp, 2011)

The Role Of Ehr And Electronic Medical Record ( Emr )

Welcome to the world of change, no matter how well we deal with change, it s continuous and shows no signs of abating any time soon. In order to remain competitive in this environment, healthcare organizations need to improve patient safety, revenue capture, operational efficiency, and clinical outcomes. Electronic Health Record (EHR) was the first step to transformed health care. An Electronic Health Record (EHR) is a real time digital version of a patient’s paper chart that make information available instantly and securely to authorized users. EHR contain a patient’s medical history, diagnoses, medications, treatment plans, immunization dates, allergies, radiology images, and laboratory and test results. Allow access to evidence-based†¦show more content†¦For years the government is being struggling to protect patients information, the Health Insurance Portability and Accountability Act (HIPAA) was enacted by the United States Congress in 1996. Title II of HIPAA defines policies, procedures and guidelines for maintaining the privacy and security of individually identifiable health information as well as outlining numerous offenses relating to health care and sets civil and criminal penalties for violations. However, the most significant provisions of Title II are its Administrative Simplification rules, requiring the Department of Hea lth and Human Services (HHS) to draft rules aimed at increasing the efficiency of the health care system by creating standards for the use and dissemination of health care information. In 2003 the federal government enacted the HIPAA Privacy Rule ,April 14, 2003, regulates the use and disclosure of Protected Health Information (PHI) held by covered entities (generally, health care clearinghouses, employer sponsored health plans, health insurers, and medical service providers that engage in certain transactions.) By regulation, the Department of Health and Human Services extended the HIPAA privacy rule to independent contractors of covered entities who fit within the definition of business associates The Health Information Technology for Economic and Clinical Health (HITECH) Act, passed as part of the American Recovery and Reinvestment Act of 2009, was

La Lodge and Entr’acte Free Essays

I think that the poem entr’acte describes the painting very well. It brings across the feelings of the two people in it in a very good and sensitive way. Firstly the title of the poem -‘entr’acte’ makes the poem sound elegant and impressive, or even sophisticated. We will write a custom essay sample on La Lodge and Entr’acte or any similar topic only for you Order Now The title means in between acts which describes the painting very well because she is just sitting there and he has his eyes on things completely away from the stage. Entr’acte also sounds a bit like ‘attract’ so maybe that has something to do with it. At the start of the poem it says ‘the cuff links whispers to the glove, such elegance and all for love’ I think in These lines the man speaking and he is saying to himself how elegant he is in his suit, (maybe he is being vain) and he how has done it all for love, maybe the love of the woman sitting in front of him or maybe the women he is looking at through his binoculars. Then in the second stanza ‘the glove confesses to the glass, oh how slowly five acts pass.’ I think that it is the woman speaking about herself and how slowly five acts pass. Maybe the five acts pass slowly because she is not interested in the performance and is bored or maybe it is because she is waiting for the end so she can get away and do something else. In the first line of the third stanza, ‘the glass is lifted to the eye’ I think this maybe the poet speaking, doing a running commentary of what is going on. On the second line of the stanza,’ Show me a tear I cannot dry’ I think this is the glass speaking about how the woman might be crying inside. She might be crying in the inside because the man is horrible to her or maybe because she just does not want to be there. Its like she’s crying inside but is holding herself together so she doesn’t show it. In the first line of the forth stanza ‘The eye shows nothing to the eye’ I think this means that if you look at someone you cant judge them by what they look like because you cant see what they are like inside. In the second line ‘such elegance and all for art’ I think It could be the man talking and saying that she was there displayed in the front of the box just for show. To say to the other people there that yes he could have a beautiful woman, or she could be there to make other woman jealous. Maybe the line means something completely different and the poet is saying ‘such elegance’- because they are all dressed up in beautiful clothes, and ‘all for art’- because In the end the people in the picture were probably there just to pose for the artist to paint them. In the painting it has the woman at the front of the picture- is this just so the man can show her off or is it because he is being a gentleman and letting her sit in front so she can see better. He is sitting at the back his could because if he looks up at other woman in the audience she won’t be able to see. She is also wearing flowers by her face and breast as if to draw attention to these features. Her face is fixed, and her eyes especially make her look sad inside as if she is trying to put on a show, to hide her emotions in public. Her lips are bright red maybe for love, anger, passion or lust. Her dress is black and white stripes like a prisoners clothes, maybe she’s trapped by the man behind her from freedom. Overall I think that the man behind her is using her to show of to the woman he is maybe looking at in the audience. He has dressed her and himself up in very exquisite and elegant clothes just for the show and to make him look wealthy. I think she is sad and upset that she is trapped as a model for him and is bored by the whole performance; she not very interested in it and probably wants to be somewhere else. How to cite La Lodge and Entr’acte, Papers

Taxation Law and Ordinary Income

Question: Case study 1: Residence and source Fred, an executive of a British corporation specializing in management consultancy, comes to Australia to set up a branch of his company. Although the length of his stay is not certain, he leases a residence in Melbourne for 12 months. His wife accompanies him on the trip but his teenage sons, having just commenced college, stay in London. Fred rents out the family home. Apart from the absence of his children, Freds daily behavior is relatively similar to his behavior before entering Australia. As well as the rent on the UK property, Fred earns interest from investments he has in France. Because of ill health Fred returns to the UK 11 months after arriving in Australia. Requirement Discuss whether Fred is a resident of Australia for taxation purposes. ( maximum 450 words) Case study 2: ordinary income Explanations of the respective outcomes reached by the courts in the following cases which all involving sales of land Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 III. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR Statham Anor v FC of T 89 ATC 4070 Casimaty v FC of T 97 ATC 5135 Moana Sand Pty Ltd v FC of T 88 ATC 4897 VII. Crow v FC of T 88 ATC 4620 VIII. McCurry Anor v FC of T 98 ATC 4487 Answer: Case Study 1- Residence and Source Fred will be taxed as resident in Australia as because he has lived in Australia for eleven months before returning back to England and the income, which is earned, from France during his employment in England will also be taken into the considerations at the time of Australian tax assessment. It should be noted that the issues of residency is complicated to assess and it is much likely dependent upon the individual personal circumstances. However, it must be noted that one should not put enough stress on the significance of lucidity regarding the subject of nationality and immigrants attaining suitable advice rather in advance of a particular business venture or undertaking a contract. Fred is principally an Australian regarding taxation purpose as he as spent more than 183 days. A migrant concerning their terms of their emigrant visa who lives in Australia for more than 183 days incessantly or sporadically is liable to be taxed. Fred also held a land on a lease of 12 months and stayed with his wife before returning to his native country due to ill health. According to Australian tax agency, an individual is only spared by the commissioned to tax when he satisfied because his natural place of dwelling is outside Australia and he hardly had any intentions of taking up the residence. According to the domicile test it is to be understood that Taxation rulings of Income Tax 2650 defines that the nation state in which an individual is born unless one travels to other country and then one adopts a residence of his own choice. Under the given case study, Fred who is a British resident intends to set up his business in Australia. However, the term of stay is not sufficient meanwhile; he also took a house on lease for a period of twelve months and stayed in Australia for a period of eleven months before returning to his native land as a result of ill health. Freds residential status is determined based on his stay in Australia and the residency test provides the fact that the tax liability is dependent on the circumstances of his stay. It also takes into the account that if an individual comes back to the nation of his origin then the occurrence, reliability and period concerning those journey and their objectives can be important feature. If the solitary reason behind an individual absence from Australia is business, this should not be enough to assist the claims that an individual is not an inhabitant. Hence, the degree of Freds commercial ties and his family in Australia is sufficient to be taxed under the Income Tax Act. Case study 2 Ordinary Income I. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The above stated case takes into the account the issues of realization of capital assets and whether such the income from the sale of property can be subjugated for its minerals in the form of ordinary income or capital. Law: The rulings provide the direction in determining the weather profits generated from isolated dealings are profits and are assessed under subsequent 25(1) of the Income Tax Assessment Act 1936 (Arthur 2016). Isolated transactions can be defined as; Those transactions occurring outside the ordinary business transactions of a tax payer who is carrying out the trade and commerce activities and; Transactions, which are entered into non-business taxpayers. Outcome: The outcome of the case states that the taxpayer was assessable on the grounds of profits occurring from the sale of land in the form of profits that were of income nature. It is understood that the taxpayer was endeavoring to generate profits from the sale of land. It is understood that the taxpayer indicated that it never had adequate money to dig for mining on the land. According to the lord of Justice, it is understood that a well set of principle while dealing with the question of evaluation of Income tax. It is understood that the owner of an ordinary investment decides to comprehend it so that the taxpayer attains a higher price when he initially acquires it in improved cost and not the profit in the Sense of Schedule D of the Income Tax Act of 1842, which is assessable to income tax (Arthur 2016). I. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The above-mentioned case considers the issues that are identified from business income and whether any subdivision or sale of land, which has been used for mine by the mining company and was assessable in the form of ordinary income or it was just the realization of capital. Law: Capital Gains Tax: A capital gains or capital loss can be made if a CGT event happens to any capital gains assets. As per section 108-5(1) of the income tax assessment act 1997 that a capital gains assets is described as any form of property or a legal equitable right which is not a property (Barnett and Harder 2014). Outcomes: The decision passed by authority can be long cited for the proposition that a meager realization of an asset in an enterprising way was on capital. It is understood that common law reports shows that the case took two long days to hear and the judgements was passed after six days. It clearly states that there cannot be a prolonged factual enquiry into the activities of the taxpayer or extensive disputes concerning the accounting and issues surrounded the case (Barnett and Harder 2014). The outcomes of this case state explain that a substantial commercial exercise was treated as a mere realization of capital assets. II. FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR The case study takes into the account that whether the taxpayer was assessable on the grounds of profits on sale of subdivided land under section 25(1) or 26(a) or the tax payer was merely realizing the capital assets. Law: The rulings of this law offers direction in determining the proceeds generated from Isolated transactions are treated as income or assessable under subsection 25 (1) of the Income Tax Act Assessment Act 1936 (Fleischer 2015). The rulings on the other hand does not takes into the account the application of section 25 A of the capital gains and capital losses under provision (Part IIIA) or Division of Part III. Outcomes: As per the verdict passed by the Gibbs CJ, Mason, Murohy and Wilson JJ, the taxpayer was assessable on the ground of profits generated from the sale of land as defined under section 25 (1). The high court said that the profit had went beyond the merely realizing a capital asset and its activities which constituted on executing the business activities based on development of land. The profits derived from the sale of land was assessable under the second limb of section 26 (a) in the form of profit arising out of any undertaking or scheme. However, Gibbs and Mason J specifies that the second limb operates when section 25 (1) does not takes into account profits yielded from gross income (Fleischer 2015). The outcomes of this case states that profits was to be premeditated by subtracting from the gross proceeds generated from the sales value of land at the date when it was ventured in the taxpayers land expansion business. III. Statham Anor v FC of T 89 ATC 4070 The above-mentioned case study questions about the proceeds which is received from the disposal of the subdivided lots constitute quantifiable income under or either section 25 (1) or 26 (a). Law: Assessable income: Sales from subdivided land originally acquired and was used for farming along with the proceeds derived from carrying on a business represented any sheer realization of assets (Davison et al. 2016). Outcomes: The Federal Court ruled the net proceeds generated from the sale of subdivided land did not comprises of the taxable income under section 25 (1) or 26 (a). According to Woodward, Lockhart and Hartigan JJ it was well understood that meager sale of an asset on profit does not essentially render the taxable income. They stated that profit should arise from executing the business activities or any business undertakings (Davison et al. 2016). The mere degree of realization does not convert it into business undertakings or schemes however the scale of realization activities must be considered while determining the nature of undertakings under (ATC p 4075) IV. Casimaty v FC of T 97 ATC 5135 The above-mentioned case study determines the profit generated from subdivision and sale of parts of property which is assessable either under section 25 (1) or 25A. Law: The case study falls under the subheadings of assessable income, which defines the sales of subdivided land initially obtained and used for farming (Davison et al. 2016). The law questions whether the profits generated from executing business activities or from any mere realization of capital assets. Outcomes: The federal court ruled that the earnings was not derived from any commercial subdivision of land or from any profit making undertaking or scheme. The court ruled that the profits were derived from a part of mere realization of capital asset of the taxpayer. It is evident from the case that the taxpayer had always conducted his commercial activities of agricultural and fencing in collaboration with his wife and sons. However, the case ruled that he made no effort to bring Action View into account as a partnership asset (Davison et al. 2016). Nor the taxpayer seeks to claim the business expenses in the form of interest, which is borrowed to settle the sub divisional costs. The court passed the verdict by concluding that the action view was acquired by the tax payer with the objective of primary production that no profit from sales is assessable in accordance with the first limb of Section 25A (1). The court also ruled that neither did the second limb of sub-section have any applicatio ns as because sales did not take place during the business course on execution or carrying on of profit making scheme. V. Moana Sand Pty Ltd v FC of T 88 ATC 4897 The case study questions whether section 25 (1) or 26 (a) is applied to include the tax payer assessable income in contrast to the amount received by the tax payer from subtracting the relevant cost to derive the profit arising from the sale of land. Law: The ruling offers guidance in determining the profits generated from isolated income as to whether they are assessable under section 25(1) of the income tax Assessment Act 1936. However, it must be noted that the rulings does not takes into account the application of section 25A of the tax payers capital gains or capital losses under the provision (Part IIIA) or division 6A of Part III (Morse 2013). Outcomes: The court ruled that the amount received by the taxpayer was received in the form of isolated transactions. The relevant profit was considered as income in terms of the ordinary concept in compliance with the high court decision passed in FC of T v The Emporium LTD 87 ATC 4363 and hence it is constituted as assessable income under section 25(1). Under the given case, the taxpayer acquitted the land to work and sell the sand on the land and subsequently sell it on profit. The profit, which was generated from the resumption of land by the coast protection board, was still an assessable profit notwithstanding that the taxpayer had not originally intended to dispose of the land in this particular way but rather sold the land when it became mature for subdivision (Morse 2013). The court ruled that profit was also assessable under the second limbs of section 26 (a) as it aroused on the execution of profit making undertaking or scheme. VI. Crow v FC of T 88 ATC 4620 The above stated case questions the application of subsection 25 (1) or section 26 (a) of the Income Tax Assessment Act 1936 which operates to include under the heads of assessable income of the taxpayer profit derived by him from the sale of land near Hobart (Graham et al. 2012). Law: Assessable income: Sale of subdivided capital assets or land initially acquired and used for the purpose of farming along with the profits resulting from carrying on a business activity or illustrated a meager sale of a capital assets. Outcomes: The decision passed under the case was distinguished on the basis that the property was used in the form of mine for much longer time that the farming business activities in the current case. The court ruled that the taxpayer borrowed heavily to purchase five large blocks of land and then conducted farming activities (Graham et al. 2012). In the latter stages, the taxpayer sold off some of the portion of land and the taxpayer was assessable on the profit as he was carrying on a business of land development. VII. McCurry Anor v FC of T 98 ATC 4487 The above-mentioned case is questions the profit generated from the sale of land, which is taxable under section 25 (1). Law: Assessable income: The taxpayer are assessed under the section 25 (1) of the Income Tax Assessable Act 1936 on the profit from the sale of land on the basis that it was derived from a profit making undertaking scheme (Duncan 2012). However, this section is not applicable concerning the sale of property acquired on or after 20 September 1985. Outcomes: The case study reflects that taxpayers were brothers and used their own funds together with a loan from bank to purchase land on which an old house stood. The taxpayer on the other hand removed the old house, which enabled them to construct three townhouses on the land. The court ruled that if a belongings is obtained during the course of business or profitable dealing with the objective of gaining profit from its development of sale that business enterprise will not be considered as an investment and the proceeds generated is considered as income for the purpose of sec 25 (1) (Duncan 2012). The court rules that the taxpayer entered into the commercial dealings. The taxpayers were not carrying on a business activities and the profit assessable should have been derived from a transactions that can be described as a commercial dealings. Reference List Arthur, G., 2016. Tax files: Taxation duties of executors.Bulletin (Law Society of South Australia),38(2), p.28. Barnett, K. and Harder, S., 2014.Remedies in Australian Private Law. Cambridge University Press. Bryan, M., Degeling, S., Donald, S. and Vann, V., 2016.A Sourcebook on Equity and Trusts in Australia. Cambridge University Press. Burr, A. ed., 2016.Delay and disruption in construction contracts. CRC Press. Carter, J.W., 2013.The construction Davison, M., Monotti, A. and Wiseman, L., 2016.Australian intellectual property law. Cambridge University Press. Duncan, W.D., 2012.Joint ventures law in Australia. Federation Press. Ferran, E. and Ho, L.C., 2014.Principles of corporate finance law. Oxford University Press. Fleischer, V., 2015. Two and Twenty Revisited: Taxing Carried Interest as Ordinary Income Through Executive Action Instead of Legislation.Available at SSRN 2661623. Graham, J.R., Raedy, J.S. and Shackelford, D.A., 2012. Research in accounting for income taxes.Journal of Accounting and Economics,53(1), pp.412-434. Morse, S.C., 2013. Startup Ltd.: Tax Planning and Initial Incorporation Location.Fla. Tax Rev.,14, p.319. PATEL, D.J.I., 2016. Residential Status and Tax Incidence Under The Income Tax Act, FEMA and Companies Act.International Journal of Scientific Research,4(5). Ritchie, S., 2016. The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962. Sackman, J., Van Brunt, R., Rohan, P.J. and Reskin, M., 2015.Tax Issues in Condemnation Cases(Vol. 7). Nichols on Eminent Domain. Schwieger, D. and Chen, S., 2013. Tax Consequences of Selling, Purchasing and Using State Income Tax Credits, The.J. Tax'n Fin. Products,11, p.9. Thampapillai, D., Tan, V., Bozzi, C. and Matthew, A., 2015.Australian Commercial Law. Cambridge University Press. Vermeulen, A., 2015. The tax treatment of rehabilitation liabilities assumed by the purchaser as part of the consideration given on the sale of mining property in terms of Section 37 of the Income Tax Act 58 of 1962. Virgo, G., 2015.Principles of the Law of Restitution. Oxford University Press, USA.