Literary Techniques Used in A Bird Came Down The Walk by...

The speaker observes a bird, which has come down to the Walk. The bird is unaware of the speaker’s presence, which allows the speaker to observe the bird in its natural environment. The bird discovers a worm, and bites it in half, before eating it. The emphasis of the word ‘raw’ serves to highlight the difference between men and birds. A man usually cooks his food/meat, while animals in nature do not feel the need. They are in-tune with nature, and it provides for them, in a harmonious manner. Angelworm begins with a capital letter- this may either serve to personify the worm, or to highlight the importance of ever creature, in nature. Dickson does this several times throughout the poem. Stanza two further emphasises the creature’s harmonious relationship with nature, as the bird ‘drinks’ the dew on the grass. The grass is described as ‘convenient’, as the grass is immediately there to quench the bird’s thirst, without the bird having to hunt for something to drink. The fact that the bird moves sideways in order to make way for the bird, highlights the harmonious relationship that those in nature have. It is also evident that the bird has either had enough to eat, or that he does not eat beetles, as he does not move to attack the beetle. The words â€Å"Grass†, â€Å"Dew† and â€Å"Beetle† all begin with capital letters in the middle, or at the end of, sentences. This highlights the importance of nature in the poem. Nature is given a high status. The bird changes from a relaxed, naturalShow MoreRelatedBibliography Relation to Analysis of Emily Dickinson ´s Writings2048 Words   |  8 Pages Anderson, Paul W. The Metaphysical Mirth of Emily Dickinson. Georgia Review 20.1 Spring 1966): 72-83. Rpt. in Nineteenth-Century Literature Criticism. Ed. Jessica Bomarito and Russel Whitaker. Vol. 171. Detroit: Gale, 2006. Literature Resource Center. Web. 14 Feb. 2014. Anderson accomplishes the discernment of Dickinson’s poems and their allusions to many classic myths. He denotes the figurative language that Dickinson utilizes in her poetry to relate to her themes. With these key elements inRead More Poetry Analysis of Emily Dickinson Essay1307 Words   |  6 PagesAnalysis of Emily Dickinsons The snake, In the Garden, and It bloomed and dropt, a Single Noon—. Emily Dickinson uses nature in almost all of her poetry. She uses many literary techniques in her poems to show her interpretations of nature and the world around her. In the poem The snake she uses imagery in the forms sight and touch. The poem describes the snake as transient or passing swiftly and deceptive or misleading. His appearance is sudden. As the snake moves it divides the grassRead MoreA Dialogue of Self and Soul11424 Words   |  46 PagesTBC02 8/7/2002 04:01 PM Page 46 CHAPTER TWO A Dialogue of Self and Soul: Plain Jane’s Progress a SANDRA M. GILBERT AND SUSAN GUBAR The authors of The Madwoman in the Attic: The Woman Writer and the Nineteenth-century Literary Imagination (1979) are both distinguished feminist critics: Sandra Gilbert is a Professor at the University of California, Davis; and Susan D. Gubar a Distinguished Professor of English and Women’s Studies at Indiana University. They have also collaboratedRead MoreIndian English Novel17483 Words   |  70 Pagesconsciousness; as a reaction to break away from the colonial literature. Hence the post colonial literature in India witnessed a revolution against the idiom which the colonial writers followed. Gradually the Indian English authors began employing the techniques of hybrid language, magic realism peppered with native themes. Thus from a post colonial era Indian literature ushered into the modern and then the post-modern era. The saga of the Indian English novel therefore stands as the tale of Changing tradition

Cultural Comparison of America and Japan Free Essays

Different cultural practices affect every area of life, the family dynamic, labor force, education, cultural economics, death, reproduction, religion etc. The cultural practices in the United States are eclectic in many ways considering all the different ethnicities that reside in the U. S. We will write a custom essay sample on Cultural Comparison of America and Japan or any similar topic only for you Order Now In Japan, the religious views tend to lend towards liberal views on the family dynamic and sexual expression. I intend to compare the differences between the two countries as it relates to sex and gender roles in the family.In terms of comparative cultural characteristics at the cultural map of the world according to the World Value Survey describes Japan as average-high in Self Expression Values. The gender roles in Japanese homes are reverse in comparison to some traditional gender roles in America. Typically the wife handles and completely controls the household finances. She gives her husband a monthly allowance and has total control over the rest of the family’s income.Half of the husbands in one survey reported they were unhappy with the amount of the allowance but could do little if anything about it. Traditionally, in past times, American household income was predominately earned and controlled by the husband in the home. But according to the U. S Department of Labor women comprise 46. 5% of the total U. S labor force and are projected to account for 47% of the labor force in 2016. That being said, the traditional roles in the American home have changed considerably. Women are indeed controlling the finances in the home in contrast to the past.America’s diverse population, different ethnicities, and different religious views lead to mixed views on sexual expression. The Christian religion dominates 85% of the countries population, which sews a strong moral character in their beliefs and practices. This leads to a predominant belief in traditionalism, same sex marriage. In contrast, the Shinto religion of Japan recognizes neither good nor evil, so the concept of sin and personal guilt so commonly associated with sex in western cultures does not exist in Japanese culture.In conclusion, cultural influences largely affect the general populations behaviors and practices. Laying he foundation of family dynamics and religion creates a very definite pattern of behaviors for any one culture.Reference: 1. Inside-Japan. com Home 2. Asayama, Shinichi. 1979. â€Å"Sexuality of the Japanese Youth: Its Current Status and the Future Prospects. † Sex Education Today, 36, 8-16 (in Japanese). 2. Adherents. com 3. Bornoff 1991 p. 14-15, 89-90 4. U. S How to cite Cultural Comparison of America and Japan, Papers

Uniformity of Taxation Penalties in Australia

Question: Discuss about the Uniformity of Taxation Penalties in Australia. Answer: Introduction: It has been seen that inspector of the general taxation is seen to be an independent statutory office which is seen to recognize the various types of the issues which are seen to be related to the administrations of the relevant jurisdictions. They are further seen to be doing a reviewing of the various administrations which were seen to be against the principles of good administration of tax. It has been also seen that the inspector general of the tax is responsible for providing independent advice to the government (De Costa et al. 2015). The different types of the powers and the functions of the inspector general of the taxation is seen to be responsible for recognition of the issues which are seen to be related to the problems associated to the administration of the law. The different types of the review of the elements have been able to focus on the various issues related to the managing against the principles of good tax administration. It has been further seen that the general of the taxation is seen to provide independent advice to the government (Byrnes 2015). The powers and the functions of the inspector general of the taxation is seen to be governed as per the legislations shown below as follows: Inspector general of taxation Act 2003 Ombudsman Act 1976 The general inspector of the taxation act 2003 is seen to provide appointment of the inspector general related to the taxation; on the other hand ombudsman Act 1976 is able to fulfil the needs for the appointment in the overseas students ombudsman, postal industry ombudsman and commonwealth ombudsman (The Australia Institute 2013). Based on the taxation rulings TR 2016/3, the main discussion is seen with the views of the commissioner related to the deductibility of the expenses which is seen to be incurred during the maintaining, modifying, acquiring and developing of the website for the purpose of carrying out necessary business activities with the several types of the expenses which are seen to be associated to the names of the domain. The different types of the ruling of the study has been further able to consider the different sources of the intangible softwares which is seen to be related to the intangible software and the further able to consider the software which has been integrated in the websites for using it online by the website user (Bond and Xing 2015). As per the Section 25-45 of the Income Tax Assessment Act 1997, is able to provide the specific deductions which are seen to be associated to incurring of the losses which the taxpayer has been able to incur arising as the a result of theft, misappropriation caused by an employee and embezzlement as a result of stealing (Avi-Yonah 2014). Yes, based on the several assessment it can be stated that an individual can claim the deductions of membership under the association as per section 8-1 and 25-55 of the IT Assessment Act 1997. Here the individual is seen to make a payment to the members of the association and instance of inability to make the payment of satisfaction as per the requirement of section 8-1 of the income tax assessment act 1997. It has been further seen that the taxpayer is allowed with a deduction of maximum amount of $42, during making payments in relation to the individual associations to which the individuals are seen to be belonging(Hana Yussof 2013). The payment for the compensations associated to the loss, compulsory acquisition or destruction is related to the CGT asset, which will give rise to the CGT event. In case the taxpayer is seen to receive the compensation amounting to a loss of trading stock, the payment shall be treated as a capital proceeds from the disposal of assets (Piketty and Saez 2013). Based on the assessment, in case a taxpayer is seen to be having an income of $30,000 in the income year for taxation, the tax rate of 19c with $1 over 18,200 is seen to be applicable for the total taxable income (SMAILES and MCDERMOTT 2013). The different types of the perspective of the taxation have been able to state on the various types of the implication which are seen to be associated to the earned income by the taxpayer. For example, in case a taxpayer of the financial year is commenced from 1st April 2015 to 31 March 2016, it can be considered as per the income year which is seen to be earned by the taxpayer during the end of the financial year which is seen to end until April 2016 until March 2017(Chalmers et al. 2013). As per the section 4-1 of the income tax assessment act 1997 it has been seen that an individual or a company is seen to be accountable for making the income taxable in nature. The total amount of the taxable income is seen to be calculated by subtracting the amount of the total deductions from the sum of the income which is seen to be assessable as per section 4-15 of the ITAA 1997. The assessable income is seen to be categorized statutory income and ordinary income. As per the 6-5 section of the income tax assessment act income 1997, the ordinary concept has been classified under ordinary income. On the other hand, the 6-10 section of the income tax assessment act income 1997, has been able to state that income does not form a component ordinary income(Besley and Persson 2013). As per the ruling of section 6-5 (2) and section 6-10 (4) of the Income Tax Assessment Act 1997, it has been seen that the income is derived from the various types of other sources which are seen to be related to the assessable income. In addition to this, for individual non-resident the individual taxpayer are to be only considered for the assessment derived from the Australian sources. Therefore, it can be stated that residential status of the taxpayer taken into consideration the assessable income along with the computation of taxable income tax. Based on the taxation rulings 98/17 in the 9th paragraph, an individuals status must be ensured based on the facts which are seen to form a vital part of the IT tax liability determination. The definition of an Australian resident as per section 995-1 of the Income Tax Assessment Act 1936, applies to the Australian residents having a place of domicile in Australia(Chardon 2014). The 11th paragraph of the taxation ruling 98/17 has been able to ascertain the ordinary residents representing, that the individuals are seen to be residing permanently in Australia. Based on the case study Julia Jenkins arrived at Australia on 7 January 2017 for a permanent settlement. Therefore, Julia Jenkins has been considered as an Australian occupant for taxation as per the ordinary concept. This has been further seen to be representing an income derived by her which shall be held for tax assessment from the sources confirmed by her (Abdulkarimli 2015). According to section 6-5 of the ITAA 199, the income sourced from the food picking on the two-week stay which should be taken into consideration for the assessable income from the ordinary income. The total purchasing price was seen to be considered from $ 500000, which is paid by Julia for the different items not included by the ordinary income as it has been considered as per the concept of ordinary concept. As per the section 40-30 of the Income Tax Assessment Act 1997, it has been observed that effective anticipation and know the usefulness to fall in the value which should be regarded for the assets which are depreciating. It has been further observed that the depreciation which has been charged against the assets shall be computed by application of either diminishing value method or straight-line method. Based on the present case study, the section 40-70 of the Income Tax Assessment Act 1997 has been seen to apply depreciation with the diminishing method of depreciation which i s used for the taxation purpose. As per the section 8-1 of The Income Tax Assessment Act 1997, based on the depreciation computation(NIEMANN 2013). As per the section 6-5 of the ITAA 1997, the gross sales in form of the part defined by the assessable and the ordinary income. It has been further seen that as per section 8-1 of the Income Tax Assessment Act 1997, the different types of considerations for the expenditure which has been incurred as per the executing the business activities or the assessable income associated to the allowed deduction in the income. Hence, the expenditures and the salaries are based on the general deductions. As per the section 25-25 of the Income Tax Assessment Act 1997, the expenditure associated to the borrowing can be subtracted for the amount which has been taken into consideration form the production of the assessable income(Emerson and Kraal 2014). It has been further seen to be evident from the case study that the borrowings by Julia form the part of the business from the allowed deductions. The incurred expenditure has been further seen to be associated to the management of the vehicle which must be treated as per the perquisite given to the manager and this must be allowed as per the deductions defined by the section 8-1 of the ITAA 1997. The main form of the expenditure related to the conference for the production of the assessable income must allow for the deductions under the aforementioned section. Based on the section 70 -45 (1) the entire Income Tax Assessment Act 1997, the stock in hand is seen to be valued at cost and sale value or replacement at the year ending. It has been further seen to be evident that the present case study, replacement value or the market value is not seen to be provided and the inventory is seen to be valued as per the cost after the year ending. In addition to this, the expenses associated to the managers wife cannot be considered for the deductions. It has been also seen that the loss in the present year as well as the loss arising out of the theft or stealing is seen to be considered as per the section 25-45 of the ITAA 1997, has shown monetary considerations of the assessable income (Coleman 2013). Based on the given case study, a sum of $10,000 was not considered as per the store accounts; therefore it has been not been included under the assessable income. It has been further stated as per the section 28-12 of the Income Tax assessment Act 1997, has been further seen with computing car expenditure and methods for estimating car expenses based on the deductions allowed. As per the section 28-90 of the Income Tax assessment Act 1997, the expenditure of the car is seen to be computed by the log book and multiple of the sum of expenditure made in the car with the total amount used in the business. As per the given scenario the car expenditure deductions has been computed by making use of the cents per kilometre technique this section 28-25 of the Income Tax Assessment Act 1997. As per the section 25-35 of the Income tax assessment Act 1997, the taxpayer is able to deduct the sum of bad debt amount, the given amount has been further seen to be associated to the assessable income f or the current year or the previous year. In the present case the sum has been included as per the assessable income and the deductions have been allowed for the same (Techera and Klein 2013). The statement associated to the taxable income of Julia has been shown below as following: Reference list: Abdulkarimli, O. (2015) Taxation of E-commerce, Baku State University Law Review, 1, pp. 99109. Avi-Yonah, R. S. (2014) Corporate Taxation and Corporate Social Responsibility, NYU Journal of Law Business, 11(1), pp. 129. doi: 10.2139/ssrn.2423045. Besley, T. and Persson, T. (2013) Taxation and Development, Handbook of Public Economics, 5, pp. 51110. doi: 10.1016/B978-0-444-53759-1.00002-9. Bond, S. and Xing, J. (2015) Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries, Journal of Public Economics, 130, pp. 1531. doi: 10.1016/j.jpubeco.2015.08.001. Byrnes, A. (2015) Bills of Rights in Australia. History, Politics and Law, PhD Proposal. doi: 10.1017/CBO9781107415324.004. Chalmers, J., Carragher, N., Davoren, S. and OBrien, P. (2013) Real or perceived impediments to minimum pricing of alcohol in Australia: Public opinion, the industry and the law, International Journal of Drug Policy, pp. 517523. doi: 10.1016/j.drugpo.2013.05.002. Chardon, T. (2014) Taxation and superannuation literacy in Australia: what do people know (or think they know)?, JASSA The Fnsia Journal of Applied Finance, (1), pp. 4248. Coleman, D. Y. (2013) Taxation., Kenya Country Review, pp. 121122. Available at: https://search.ebscohost.com/login.aspx?direct=trueAuthType=ip,uiddb=buhAN=87855587site=ehost-livescope=site. De Costa, C., Douglas, H., Hamblin, J., Ramsay, P. and Shircore, M. (2015) Abortion law across Australia - A review of nine jurisdictions, Australian and New Zealand Journal of Obstetrics and Gynaecology, 55(2), pp. 105111. doi: 10.1111/ajo.12298. Emerson, C. and Kraal, D. (2014) TAXATION REFORM OPTIONS FOR THE PETROLEUM, GAS AND MINING INDUSTRIES IN PAPUA NEW GUINEA, in Paper presented at the PNG Taxation Research and Review Symposium 29-30 May, 2014 Holiday Inn, Port Moresby, pp. 145. Hana Yussof, S. (2013) Malaysia The Intersection of Accounting and Taxation in Malaysia Issue: Bulletin for, International Taxation, 68(1), pp. 110. NIEMANN, R. (2013) Taxation of Multinational Corporations., Accounting Review. doi: 10.1561/1400000017. Piketty, T. and Saez, E. (2013) Optimal labor income taxation, Handbook of Public Economics, 5, pp. 392474. doi: 10.1016/B978-0-444-53759-1.00007-8. SMAILES, A. and MCDERMOTT, P. M. (2013) The Uniformity Of Taxation Penalties In Australia., Monash University Law Review, 39(1), pp. 213245. Available at: https://search.ebscohost.com/login.aspx?direct=truedb=a9hAN=90278272lang=essite=ehost-live. Techera, E. J. and Klein, N. (2013) The role of law in shark-based eco-tourism: Lessons from Australia, Marine Policy, 39(1), pp. 2128. doi: 10.1016/j.marpol.2012.10.003. The Australia Institute (2013) Coal and gas mining in Australia Opportunities for national law reform, Technical Brief, 24(24), pp. 147.