Methods to Compare and Contrast Essay Free Samples

Methods to Compare and Contrast Essay Free SamplesThere are several ways to compare and contrast essay free samples. The student may select from several ways to find the essay samples that are available in a site which is dedicated to such purposes. The student may also ask for such essays online by contacting the site, or he/she may ask for an electronic copy of the assignment. The selection process will depend on the preference of the student and the time limitation imposed by the student.Comparison and contrast are a technique used in computer aided instructions. These techniques have been taught by the instructors to students to help them improve their skills with the software or programs and to improve their comprehension skills. Students learn from these lessons and perform better when compared to their previous performances.It is one of the techniques that may be used to help students when they are faced with numerous reasons and situations that cause a problem in understandin g the subject or the details of the subject. When students are faced with problems, they can use the various methods and techniques to achieve the best results. Here are some comparison and contrast techniques that may be used for teaching and learning.Disaggregation of the subjects: when students are faced with several topics to take care of, disaggregation of the subjects is an effective way to help them deal with this problem. This can be done by focusing on certain aspects that are common among all the topics. Students should decide which are the components of the topic that they should devote their attention on. They can do so by choosing among the subjects that are important to them.Proper research: Students should perform some research before they start to research. This will make them learn and understand the process involved in a topic. The students must do some investigation about the topic and the procedures involved in researching the topic. The student must decide what to do to get information about the topic.He/she must conduct research to be sure that he/she has chosen the right source for the information.Use of charts: Students should learn how to use charts to determine the most appropriate situations for different topics. They should study some charts so that they can learn how to make use of such charts in order to obtain the best results. They should also consider studying and interpreting the charts. The student must be able to use the charts so that he/she can know how to do well in his/her essay.Use of examples: The student must not only be able to formulate an argument but he/she must also be able to find the best reasons that explain the actions and words of the author. The student must also understand the relationship between the reason and the actions. This will help him/her be able to know what to do in various situations.

Essay on Children Who Have a Dream - 900 Words

In 2001 the Dream Act bill was introduced to congress. Over the past ten years there has been a major conflict between Democrats, who are for passing of the bill, and Republicans, who are against passing this bill. This has lead to it always being defeated because it has not been able to receive the two-thirds majority vote that it needs to be passed. The most recent failed vote of this bill was December of 2010. The DREAM Act is also known as the Development, Relief, and Education for Alien Minors. There are over eleven million undocumented immigrants living and working illegally in the United States. The Dream Act offers the 65,000 illegal immigrants who graduate from a U.S. high school a chance to become a legal†¦show more content†¦He got called to the principal’s office and found out that the Nintendo DS was stolen. He was arrested on the spot; he did community service till the charges were dropped. A main issue was that Rangle was in this country illega lly and this caught the interest of the U.S. Immigration and Customs Enforcement. He reported to a meeting with ICE on July 7, 2020 with Griffin and his attorney, who was working for free to raise awareness of this issue. When they arrived they were told to come back in September. They were never told they had a court date on July 11, but Rangle was arrested for not appearing. He spent thirty days in jail after the attorney â€Å"filed an emergency motion to have Rangle’s case heard.† He did not want to have the status of being deported out of the United States, so that one day he would be able to enter the country legally. He bought himself a plane ticket to fly back to Mexico before his nineteenth birthday and showed proof at his January court date. Bernabe Rangle brought so much attention to this situation so that everyone would be aware of what could happen. David Gregory interviews General Colin Powel about the Dream Act. General Powell explained that the Dream Act was a way to keep young immigrants who were brought over by their families in to the United States. He addressed the issue of education, which is the main point of the dream act. This says that if a student graduates from high school and completes either two yearsShow MoreRelatedThe Dream Act ( Development, Relief And Education For Alien Minors974 Words   |  4 PagesAmerica Does have culture and beautiful combination of the culture of thousands of immigrants who settle in the US annually. These immigrants brought their culture to the US in one-way or another. They have made changes in the country, whether through the economy, education, work, or military services. Immigrants continue to move to the US so that they can live better lives. The DREAM ACT is very important and it should be pass to give opportunities these illegal children. The DREAM ACT (DevelopmentRead MoreImmigrants and the American Dream Essay1631 Words   |  7 Pagescommon, they all had a dream, that dream was the American Dream. In the present day the desire to achieve the dream hasnt changed. However, the idea of the American Dream, brings up a lot of questions. What is the American Dream? Who defines it? Can it be achieved? Lastly, should everyone have a chance to achieve it? What is the American Dream? When this question was asked on the first day of class, there were many different answers as to what makes up the American Dream. Some people said havingRead MoreMake a Wish Foundation1066 Words   |  5 Pageseffort and dreams created with each new life. Imagine holding that perfect bundle of joy in your hands and looking into those eyes; seeing all the possibilities and future dreams in that one tiny gift God has given you. Imagine now those same eyes, looking at you from a hospital bed and hearing the doctors tell you that your child, your precious gift, is terminal. At that one moment, how many dreams would come crashing to the ground for both the parents and the child? Those dreams, those preciousRead MoreAnalysis Of The Declaration Of Independence By Thomas Jefferson909 Words   |  4 Pagesidea of dream. Dream is the thing which everyone of us need to have. It is our vision. Dream is that what you want to do in future to achieve success in yo ur life. The dream is mainly dependent on settings of one lives and one’s social status. For example, The Declaration of Independence was by Thomas Jefferson. His American Dream, was to make people free from Britishers and to be treated equally. Martin Luther King, gave a dream speech call freedom, but mostly for the African American who like himselfRead MoreThe American Dream in The House On Mango Street by Sandra Cisneros1511 Words   |  7 Pages  Ã‚  Ã‚  Ã‚  Ã‚  The American Dream, yes everybody has one, it can be from living in a large house and having a million dollars to just having the privilege to live in America and try to make something better for themselves in this new life or new start they are trying to grasp. There are many traditions and dreams of every American today while some dreams are practical and some are not and most of all their dreams are from the heart. The American dream is really simple--it consists of a house a job a car threeRead MoreThe Lit tle Glass Slipper By Charles Perrault925 Words   |  4 Pagesreads. Many children are exposed to fairy-tale at a young age, and for these children fairy-tales play an important role in the development of their personal morals and values. â€Å"The Little Glass Slipper† and â€Å"Cinderella† both focus on a young girl who is mistreated by her step-mother and step-sisters and is later rescued by a prince, â€Å"The Girl with No Hands† is also about a young girl who is tormented by the devil and gets her hands cut off. A consistent message that is presented to children throughRead MoreIn the World of Dreams1300 Words   |  6 Pagesof Dreams The science behind dreams can be used to find out the different types of dreams and how different age groups dream along with how different genders dream. Different types of dreams consist of day dreams, nightmares, lucid dreams, normal dreams, etc. Men and women both dream differently in a sense to what they dream about. Adults and children tend to dream differently also. There are different types of dreams. There are nightmares and day dreams. Day dreams areRead MoreA Raisin In The Sun Literary Analysis1023 Words   |  5 PagesOur parents always told us that we should have goals and dreams in our life, and through them we will gain happiness. There are some things in life that get in the way of our dreams and goals. In the Declaration of Independence, It states that we have the right to pursue happiness. For example having everybody in the world be equal, and not be shamed upon or looked at differently due to the color of their skin. The poem  ¨The Negro Mother, ¨ the play A Raisin in the Sun, and the article Innocence IsRead More Unfulfilled Dreams in Amy Tan’s Two Kinds Essay797 Words   |  4 Pagesbe unfulfilled dreams†. After losing everything in China, the mother of Jing Mei comes to America with the dream that Jing Mei will have it all: fame, fortune, and most of all success unlike herself. Little does she kno w, her dream will be short-lived. All Parents have dreams for their children. A lot of parents want their children to succeed in life and push them to do so. Some parents want their children to be just like them, but most of the time parents push their children to do things thatRead MoreThe American Dream1150 Words   |  5 Pagesdistributed in different ways. Does race affect the success of the american dream? The American dream, a goal that makes up the energy of the country, it’s what keeps the people going. In America there is education, a vial source of where you are able to study anything you want and know that you will have a stable future. With different situations people are put it that keeps them from even believing the American dream is possible, is no longer on the table to grasp and create, but to worry about

INDUSTRIAL TRAINING REPORT 2013 - 6450 Words

INDUSTRIAL TRAINING REPORT PFCE – BJW ENGINEERING SDN BHD LOT P, KM 105, JALAN KUANTAN – K.TERENGGANU 24300 KERTEH TERENGGANU DARUL IMAN MUHAMMAD HAFIZ BIN ESA MA10122 FACULTY OF MECHANICAL ENGINEERING UNIVERSITI MALAYSIA PAHANG 01 JULY 2013 – 06 SEPTEMBER 2013 BJW ENGINEERING SDN BHD I hereby declare that Muhammad Hafiz Esa (MA10122), student of Department of Mechanical, Universiti Malaysia Pahang (UMP) has successful completed his Engineering Industrial Training from July 2013 till September 2013 at PFCE-BJW Engineering Sdn. Bhd, Kerteh, Terengganu. This report is prepared by the above mentioned student as a partial fulfilment of this training. All information given in this report is true and does not contain any confidential†¦show more content†¦Title 1.1 Company Organization Chart 2.1 Spool Prepare Fabricate 2.2 Leak Test Preparation 3.1 Piping ISO Drawing 3.2 Piping Instrument flow Diagram (PID) Drawing 3.3 General Arrangement (GA) Drawing 3.4 Test Package Detail Description 3.5 Fit-Up Visual Inspection Report 3.6 Body Harness Component 3.7 Work at Plant 3.8 Piping Support Guide 3.9 Sling Belt 3.10 Hydro Test 3.11 Workshop Work; Repairing Inspection Page LIST OF TABLES Table No. Title 1.1 Company Experience 1.2 Key Personal 1.3 Man Power Involve 3.1 Sling Belt Colour Description Page CHAPTER 1 BACKGROUND OF INDUSTRIAL 1.1 COMPANY PROFILE BJW Engineering Sdn. Bhd. is one of the PFCE Group of Company that focus on Oil and Gas Engineering work such as piping and fabrication work. Was located in Kerteh, Terengganu, and this company incorporate and registered as a registered company on 06 November 1998. Establish to handle many Petronas Gas Berhad (PGB) work such as Plant Rejuvenation and Revamp Project (PRR), mini shutdown/turn around and overall shutdown. Currently, BJW Engineering now involves on Plant Rejuvenation and Revamp Project 2 (PRR2) on GasShow MoreRelatedHealth Equity9260 Words   |  38 Pageseducation level [cited 2012 Nov 29]. Available from: URL: http:// www.cdc.gov/nchs/data/hus/2011/fig32.pdf. Reported in: Braveman P, Egerter S. Overcoming obstacles to health in 2013 and beyond: report for the Robert Wood Johnson Foundation Commission to Build a Healthier America. Princeton (NJ): Robert Wood Johnson Foundation; 2013. a Public Health Reports  /  2014 Supplement 2 / Volume 129 22â€Æ' î  ¥Ã¢â‚¬Æ' Nursing in 3D: Diversity, Disparities, and Social Determinants Infant mortality rate (per 1,000Read MoreQuality Improvement328284 Words   |  1314 PagesUnited States of America. 10 9 8 7 6 5 4 3 2 1 About the Author Douglas C. Montgomery is Regents’ Professor of Industrial Engineering and Statistics and the Arizona State University Foundation Professor of Engineering. He received his B.S., M.S., and Ph.D. degrees from Virginia Polytechnic Institute, all in engineering. From 1969 to 1984 he was a faculty member of the School of Industrial Systems Engineering at the Georgia Institute of Technology; from 1984 to 1988 he was at the University of WashingtonRead MoreProject Mgmt296381 Words   |  1186 PagesProject Management Institute since 1976 and was one of the founders of the Portland, Oregon, chapter. He was a visiting professor at Kasetsart University in Bangkok, Thailand in 2005. He was the president of Project Management International, Inc. (a training and consulting firm specializing in project management) 1977–2005. He received his B.A. in economics and management from Millikin University, M.B.A. from Indiana University, and doctorate in operations management from the Colle ge of Business, University

A Debate On The Morality Of Abortion - 1575 Words

The reason I would define the term human this way is as follows. If you have two groups of objects which are similar but separate you define these two groups by the defining characteristics. Take for example mammals and birds both are warm-blooded some of each can fly. All birds lay eggs and one species of mammal does as well. A defining characteristic though is that every mammal has hair and no bird does. The same thing goes the other way, every bird has feathers no mammal does. What characteristic then separates humans from non-human animals? The characteristic that makes sense to me and that has moral significance is clearly our ability to love, to put the needs of others before ourselves, and do it regardless of the personnel cost. Without this ability we would not even be having a debate on the morality of abortion. Thus I am arguing that the human ability to love and have a moral compass is what gives us our inherent value. Some might object that I added the potential clause to the sentence â€Å"To be human is to be at once a member of the species Homo sapiens and to have at the very least the potential to love and have a moral compass.† just that it might include the unborn. This is not the case, it is necessary because the unborn aren’t the only humans that have the potential and yet don’t exercise this potential. It was added not only to encompass fetuses but also to encompass the Psychopaths as well as the handicapped as well and therefore reflect realty. A PsychopathShow MoreRelatedLaws Influence on Morals1738 Words   |  7 Pagesfrom the traditional societies Emile wrote about. A modern community is multicultural and pluralistic which means that is not possible to have one ‘’collective conscience’’ and common morality. Morality and law are often connected to one another because the two sometimes overlap. Sometimes both the law and morality reflect the social norms and guide people on how they should behave. For example Lord Devlin said that the law should intervene when society will tolerate certain behaviors. We can seeRead MoreAbortion (Marry Anne Warren â€Å"on the Moral and Legal Status of Abortion, † and â€Å"Utilitarianism.†)1611 Words   |  7 PagesAbortion is the process by which an embryo or fetus is removed from the uterus, resulting in the termination of a pregnancy. Natural or non induced abortions are commonly known as miscarriages. Abortion has had a long and passionate history. It has been induced through various methods ranging from, herbal medicines, and the use of sharpened tools, physical trauma, and other traditional methods. The different legal and cultural views on abortion differ around the world, and in many regions of theRead MoreRelativism and Morality: A nalysis of Lenn Goodmans Some Moral Minima995 Words   |  4 PagesRelativism and Morality: Analysis of Lenn Goodmans Some Moral Minima In Some Moral Minima, Lenn Goodman argues that there are certain things that are simply wrong, which presents the platform for a heated debate to arise as to whether this notion is right or wrong. In the context of modern society, relativism has always had a place, especially in the forming of societal and behavioral norms to which those in a certain society are expected to comply. However, on a smaller individual level,Read MoreAbortion : An Argument Of Moral Idealism1650 Words   |  7 PagesAbortion is one of the most heavily debated subject matters in the United States today. Most people characterize themselves as either â€Å"pro-life† or â€Å"pro choice† depending on their position of morality. However, others can align themselves more in the middle and judge the morality as an outsider, finding it entirely possible for one to be â€Å"pro-life† but still believe that abortion is immoral. When examining this issue from a utilitarian point of view, one must consider the morality of the actionRead MoreSocial Perspectives On Abortion And Abortion1291 Words   |  6 PagesSocial Perspectives on Abortion Angelica Haro California State University Fullerton Sociology 308, Fall 2015 Social Perspectives on Abortion Introduction The abortion question raises a number of issues that form the core of the abortion debate. Opponents and supporters of abortions have been battling over this particular problem for decades and still cannot come to an agreement. Being one of the most common and most controversial medical procedures, abortion tends to affect peopleRead MoreAbortion And Birth Control : Pro Choice And Pro Life Essay1281 Words   |  6 Pages Different Arguments for Different Ends Shana Meyer December 7, 2016 â€Æ' Different Arguments for Different Ends Abortion and birth control have long served as very heated, very debated topics, especially in the equal rights movement. Groups on both sides of the dispute have made strong arguments either in support of or against a woman’s right to use birth control and/or seek an abortion. Interestingly, many of the arguments share very similar foundational thoughts but are used to suggest very differentRead MoreThe Debate Over The Abortion Debate1097 Words   |  5 PagesIt is no surprise that the abortion debate has once again have brought into the mainstream focus this year. Yet, this time around the age old debate is now attacking organizations that offer such procedures, vilifying the entire organization for only one service it offers. This vilification has continuously gained momentum for ages, but it was the attack upon Planned Parenthood earlier this year that has brought the debate to head once again. Recently Pro-Life groups took up arms to destroy the organizationRead MoreMora lity Of Abortion s Argument1207 Words   |  5 Pages Morality of Abortion Counter-Argument Kyle Pedigo PHI 103: Informal Logic Micheal Pelt August 29, 2015 â€Æ' Morality of Abortion This paper is written to present a counter argument. This is a counter argument to a debate that has been around for a very long time and likely will not go away any time soon. The topic I will be covering is: Does the stage of pregnancy affect the morality of abortion? In my opinion I have to say no. But, my opinion is not the subject of this paper. My original argumentRead MoreThe Moral Issue Of Abortion987 Words   |  4 PagesMoral Issue of Abortion There are many moral topics people can chose to debate about. One of the most popular ones is abortion and whether it is morally right or if it is morally wrong. Personally I believe abortion is morally wrong. The main reason is taking another persons life. There are many causes and outcomes that can take place. First, the main point of sexual intercourse is reproduction so if the two people create a child they are morally in charge of protecting the new life being createdRead MoreKant s Ethical Theory Of Abortion Essay1266 Words   |  6 PagesPhilosophy 5. What do you think Kant’s ethical theory tells us about the morality or immorality of abortion? Is it clear what utilitarianism tells us about abortion or euthanasia? Throughout the previous thirty-eight years ago since the U.S Supreme Court legalized abortion as a medical procedure, the topic of abortion has spurned several heated debates both socially and politically. In such a heightened contemporary context, it would be rather appropriate to consider the moral application of Immanuel

The Movie Slingblade Essay - 759 Words

In reviewing the movie quot;Slingbladequot; many moral issues arose. quot;Slingbladequot; revolves totally around Karl, a retarded man who has spent almost all of his life in a psychiatric hospital. Upon the day of his release, Karl told his horrific story to a student newspaper reporter. While discussing his story, the viewers find that Karl was treated almost like an animal by his parents, picked on by almost everyone in town, including his fathers bosss son. At the age of 11, Karl saw his fathers bosss son having his way with his mother and assumes the worst. He then proceeds to attack the man with a Slingblade and kills him. When Karl learned his mother was enjoying the event, he kills her to. About 25 years later, the†¦show more content†¦John Ritter plays a homosexual male in the movie who is like a father figure to Frank and a best friend to Franks mother. He expresses several times in the movie to Karl how scared he is of Doyle and how he thinks that one-day Doyle will hurt them. In the movie, Karl puts on the front to be a Christian like figure. His only possessions are a Bible and a few other books on Christmas and Carpentry. In the final scenes of the movie, Karl calls out to three of the main characters before he goes to confront Doyle. Billy Bob Thorton uses the inversion of Peters betrayal of Jesus to create a moral ambivalence over Karls actions. quot;Slingbladequot; has no secret ever leading to his final confrontation, which I believe is a strange mix of Christ-like self-sacrifice and Old Testament Law. In the movie quot;Slingbladequot; Karl expresses types of repulsion that show inner fear of brokeness and fragility. I believe the main theme of this movie was the tragedy of a lost childhood. The moral issues of the movie question the concepts of what we believe in to be right and wrong, sin and benevolence. In Karls position did he even know what was right and what was wrong? From a social standpoint can we blame society allowing a child to live in an abusive home, not providing proper training for handicap individuals? Should hisShow MoreRelated Sling Blade Paper1176 Words   |  5 Pages Slingblade Paper The film Slingblade depicts a mentally challenged man, Karl Childers, played by Billy Bob Thornton, and his trials and tribulations of life. When he comes out of the mental institution he was residing in, he meets a boy named Frank who accepts him as a human being like no one had previously done to him. The whole movie shows how this intricate mentally retarded man; who was domesticated from all his time in the mental house adapts to the outside world. Throughout all the foul judgment

Management Control Systems and Solving Tensions †Free Samples

Question: Discuss about the Management Control Systems and Solving Tensions. Answer: Management Control Systems and Solving Tensions Financial Control System One of the tensions that is evident in the case of Larkin firm touches on the assignment of costs; thus, a financial management control system must be put in place for purposes of ensuring that the allocation of costs is efficient to the extent that it does not cause tensions within the firm. For instance, in the firm, tension is arising due to the fact that costs such as travelling and other expenses are not well assigned to associates who have to travel and work outside the firm. Coming up with a financial control system will help to regulate the manner which the employees of the organization are spending their money while carrying out the functions of the company, and how the company will reimburse them (Lam, 2014). A good example of amanagement financial control system that can be put in place is to provide guidelines to the staff of the law firm, explaining to them on the most acceptable costs that they should incur while serving the interests of the law firm, and how they would be refunded back their money. Moreover, any money they incur while serving the needs of the customer should be charged back to the customer, and the employee refunded back the costs incurred after finishing the task at hand (Wheelen Hunger, 2017). While coming up with this control system, the law firm should insist on the production of invoices and receipts, before compensation. Moreover, to reduce the risks that the law firm would be facing, it is customers who should fund for any additional costs incurred while serving their interests. Financial control system is also applicable in themanagement of the loss of profits that the law firm is experiencing. Before coming up with a financial control; system that can help to address this loss of profit, there is a need of understanding why the profits are low. One of the reasons is because of high operational costs and expenses. To mitigate on these expenses, themanagement should establish a department that will be responsible for developing a monthly and annually projected cash flow, and identification of the various factors that may limit the capability of the law firm to maximize its profits (Brigham, 2014). Moreover, there will be a need of reducing benefits, and this includes the identification of benefits paid to employees, that they do not need (Certo, 2015). The law firm should ensure that it only pays much needed benefits to its employees, as a way of cost reduction. Regarding the bonuses the company pays, it should restructure its bonus system, so that it pays based on the essential services that employee provide. This will increase the amount of bonuses paid to their staff, and at the same time, eliminating payment of unnecessary bonuses to the employees of the organization. Quality Controls There will be a need of developing a quality control system at the bankruptcy department of the law firm. Note that, the bankruptcy department is still new and unprofitable, because of lack of customers. The quality control system should not put pressure on the bankruptcy department to be productive at the same level with other departments of the law firm. On this note, the quality control measures should aim at ensuring that the services provided by the department are of high quality and the customers who are served are retained (Posner, 2014). They can only be retained if they are satisfied with the services that are provided by the bankruptcy department. To be effective ion these quality control measures, there will be a need of task delegation. The management of the firm will have to identify the most experienced member of the bankruptcy department, and assign him leadership tasks, that will help in motivating the employees of the department to work hard (Heizer, 2016). Other measures would include developing a culture of collaboration and cooperation within the department. It is an obvious fact that without team work, the department cannot achieve its goals. Fostering teamwork within the bankruptcy department is therefore an important quality control system that the law firm can seek to enact. When it comes to the promotion of a junior partner to a full partner, there is a need of insisting on the quality of work produced and the years of experience the junior partner has working with the law firm. For instance, a junior partner who manages to have more than 50% rate of repeat customers, with more than 3 years of experience should be considered for full partnership. This is because the quality of work they produce is of good. References Brigham, E. F. (2014).Financial management theory and practice. Atlantic Publishers Distri. Certo, S. (2015).Supervision: Concepts and skill-building. McGraw-Hill Higher Education. Heizer, J. (2016).Operations Management, 11/e. Pearson Education India. Lam, J. (2014).Enterprise risk management: from incentives to controls. John Wiley Sons. Posner, R. A. (2014).Economic analysis of law. Wolters Kluwer Law Business. Wheelen, T. L., Hunger, J. D. (2017).Strategic management and business policy. pearson.

Legislation Vs. Regulation Political Campaign

Question: Discuss about the Legislation Vs. Regulation for Political Campaign. Answer: Introduction: The current case study is concerned in assessing the assessable income of Michael who is a practicing surgeon, takes up the hobby of gardening, and sells flowers as hobby. An individuals income is based upon their tax return. A large number of the information is pre-filled from the details received Assessable income can be defined as that income which is taxable in nature. Usually while computing the assessable income an individual is required to include the amount earned during the ordinary course of business such as selling from trading stock or providing services (Ato.gov.au 2016). On the other hand, Hobby can be defined as an individuals pastimes or activities taken up for leisurewith the objective for recreational basis or in the form of contentment. Consequently, one shouldnecessarily understand the differentiationinvolving a hobby and a business for taxation, insurance and legal purposes. In order to classify the income under the heads of hobby or business there are several ke y elements, which needs to be considered while assessing assessable income. These are as follows; Is the activity taken with business objective Whether an individual has the intention of taking activity with the objective or with the prospect of making profit Does the individual regularly or reputedly plans to take up the activity Does the individual plans, organise or execute the activity in the form of business (Ato.gov.au 2016). The case study gives clear evidence that Michael is by profession a surgeon, which constitute as ahecticprofession. To reduce his stress Michael decided to engage himself in gardening upon his 1-hectare land. Michael decided to enrol himself in the course of designing and flower arrangement. Michael often sold flowers to his friends for wedding, funerals and other special occasions. By engaging himself in such hobby, Michael earns $8000 and simultaneously works as surgeon. As stated under the rulings TR 93/30 that any part of the house is used in connections with the tax payer income earning activities however does not constitute a place of business. The rulings provide that expenses associated with the taxpayers home are of private and domestic in nature does not qualify for in the form of deductions for taxation purpose. Referring to the case of Thomas v Federal Commission of Taxation (1972) ATR 165 where the appellant included Farm Statement in his tax return, which provided the details of certain expenditure and depreciation arising out of the taxpayers land (K Sadiqet al. 2016). It appeared that the taxpayer did not made any income from such primary production during the tax year. The activity gardening and selling flower undertaken by Michael does not make up a full time business as the basic purpose of indulging himself in such activity is to reduce his strain. Amount generated from selling of flowers does not falls under the assessable income and this can be classified under the heads of hobby (Woellneret al. 2016). The study reflects that the activity of Michal is not related to any supplementary reporting or any tax since Michael asserts his activity of selling flower as hobby. Michael clients might ask him to provide them with ABN at the time of making imbursement for supply of flowers or any kind of services made to them since Michal hobby constitutes hobby. The case study also provides that Michael does not bear any ABN and his activity of flower sellingis entirely based on his hobby (Slemrod and Gillitzer 2013). Michael should make use of the statement by a supplier form since it will help in keeping away from the business, which he is supplying to hold back the amount from payment to Michal. The practice of selling flower hardly has any kind of resemblance to his profession of surgeon. It is noteworthy to denote that the hobby of Michael does not constitute business and he is not entitled to an ABN. Therefore, Michael must lay down the evidence that his activity is based on his hobby, which may otherwise enable the payer to hold back 49% of his payment (K Sadiqet al. 2016). Section 6-5 of the ITAA 1997 lays down the incomes, which is in accordance with the ordinary income. The ordinary income derived either from direct or indirect source. Other ordinary income, which is included in the provision of an individuals assessable income. While computing the assessable income an individual is necessarily required to establish the income earned throughout the ordinary course of business. This comprises of the disposing of the stock or rendering services. Under the normal state of affairs a person is under the obligation of including the following amount, which are as follows; Amount earned from isolated transactions outside the ordinary course of business if an individual intends to earn profit. Incomes generated from the written value from the sale of depreciation assets or items Compensation received in the form of workman compensation or any sort payment received from losses incurred in trading stock, trade disruption and cessation of contract (Ato.gov 2016). Any sum received from incentive namely cash received from letting off of business premises; and Interest received from business investment and interest received upon extra payment or early payment of tax. According to the ITAA 1997, there are incomes which does is not assessable during computation of tax and are usually excluded (Ato.gov 2016). This income includes; Incomes earned from hobby Amount from gifts which is bestowed upon a person Income from prize which is not the part of business Winnings from betting or gambling, unless it is found that the person has the actual business of betting or gambling Amounts received from any borrowing of sum (Ato.gov 2016). From the above stated test it is found that Michael earnings from hobby of selling flowers does not falls under the heads of assessable income. Therefore, Michaels earning from his hobby should be excluded while calculating taxable returns. The term defamation is understood as an all-encompassing term, which considers any such statement made to hurt an individuals reputation. If any statement made in writing or any form for publications such defamation constitute Libel which is an attack on a persons reputations (Parkeset al. 2013). The existing case study is concerned with Peter who is a reputed financial advisor. Peter sued Global news because of defamation charges for releasing a statement against him, which claimed Peter to have indulged in deceitful investment proposal. Statement made by Global news against Peter was false and constituted personal injury to his reputation for which he was awarded $100,000 for damages caused. Therefore, the compensatory sum received for damages from Global news does not constitute an assessable income. It is noteworthy to denote that the awards or settlement received from settlement of cases based on personal injury or defamation is not taxable. A person is also not required to attach his compensatory damages claims arising out of personal injury. The statement released by Global News against Peter constituted personal injury since it is an assault on his reputation. Usually a person can recover the amount from damages arising out of defamation and slender (Sartori, Orr and Zangrossi 2016). In order to collect the compensatory damages by the plaintiff, the plaintiff must prove this in the court by stating the statement made by the slender does not bear any ground. The federal court of Australia held in the case ofFCT v Sydney Refractory Surgery Centre Pty Ltd [2008] FCAFC 190 that treatment of tax was turned down upon defamation damages and should be awarded to the corporate taxpayer. It was held that the damages received by the taxpayer for defamation is not assessable in the form of income since they were received for injury caused to its business reputation and not upon the lost profit (Grant 2015). The court held that while assessing the compensatory damages it should be determined in the nature of cause of actions, which gave rise to them and not the manner in which they are computed. The case further provides that the company be provided with compensatory damages of $812,000 because of defamation. The commissioner wanted to treat the amount as income since the damages was computed upon lost profits and were aimed to amend the profit of the corporation. It should be noted that the nature of injury and the character of payment received does not change according to the way in which the resultant loss is measured. The companys business status was equivalent to goodwill and was based upon capital asset. The case provides that the injury harmed the business reputation as well as the capacity to drawcustomers (Burton and Sadiq 2013). Any kinds ofbusiness or injury claims hampering the reputation of business constitutes capital claim. However, under the ordinary concepts, personal injury claims are not taxable as income. It is noteworthy to denote that if a person uses the amount received from settlement or compensatory damages in the form of award to earn profit, then a person is under obligation to state those incomeswhile filing tax return. Therefore, any income generated from the compensatory claim such amount will be taken into the consideration while computing tax. For example, a person upon receiving the compensatory sum following the winding up of claims arising out of personal injury makes the use of the settlement amount to begin his own business then income derived from such income would constitute taxable (Aprill 2014). Therefore, a person is under the obligation to declare such income in his taxable return. According to the common law defamation and slender falls under the heads of personal injury law, which constitute a loss of personnel reputation or character. An action can be bought in the court of law for an individual being the victimised under defamation and slender against the party aggrieved (Miller and Oats 2016). Hence, under the current case study of Peter it is discovered that plaintiff suffered an injury to his reputation against the defendant Global News and proved in the court of law that his statement constituted damages upon his reputation and his personal character. Sum received for compensatory damages by Peter will not constitute assessable income (Austlii.edu 2016). It should be noted that damages for settlement or award will not be taken into the consideration for assessing tax. Any such claim arising out of the defamation damages having based on personal injury will not constitute assessable income for Peterregardless of how compensatory income is measured,. Australian employers largely make use of the clauses post-employment period of an employee. These causes consist of the restraint clauses or restrictive covenants. Restraint clauses or restrictive covenant isgenerally followed in that type of employment, which are contractual,and it is concerned with professionals, seniors and administrative employees. Distinctive restraint clauses are applied on the employee to limit them in an any capacity to compete with their previous employer as a competitor for a limited periodfollowing the end of the employment (Law.ato.gov 2016). Such measures are usually taken by the employer to protect their clients, staff and other parties from using their employers trade secrets and confidential business information. The existing study of Mable, it is found that he entered into a contract with Excelsior for $70,000 to restrict him any manner from establishing her own business, which may otherwise forbid him from establishing any form of competition against his employer. Restrictive covenants clauses generally functions as complementary to Common law of doctrine consisting of restraint of trade. The doctrine signifies that a restraint clauses is specifically directed to protect the interest of the employer from safeguarding his trade secrets and business goodwill (Law.ato.gov 2016). It is noteworthy to denote that the court would not uphold the restraint clause from limiting the competition as this unduly establishes an interference with the employees right to sell his or her own labour. As stated under Subsection 25 (1) if the restrictive covenant co-relates with the current stage of service and phase after the end of the service the degree of such consideration received is assessable since it co-relates with the time of service. As stated under sub section 160 M (7) such services would either fall under the old subsection or under the new sub section 160 (m). This states that whether the restrictive covenant was entered into prior to 26 June 1992 or subsequent to the period. It is supposed that the sum received by Mable consist of an active asset at the time of entering into the contract (Law.ato.gov 2016). As stated in the case of Brent v. Federal 1971, 125 CLR 418 ATC 4195 Commissioner of taxation, the case consider the nature of income whether or not it assessable as ordinary income or capital in nature (K Sadiq et al. 2016). Furthermore, if the income is assessable when it was earned or derived. The contract entered into clearly states that the business information, trade secrets or worth of business goodwill will not be shared on establishing the business which is or otherwise identical to that of his employer. Sub section 160 ZA (4) is applied to cut down any sort of capital gain to an extent where is sum received is computable under the heads of ordinary income. Mabel segment is associated with the stage after the end of his employment and the sum received by him is assessable under the new sub section of 160 M (6). Neither old sub section 160 M (6) nor the old sub section 160 M (7) is applicable to the extent of contract entered into by Mable (Demerjian and Owens 2015). The sum received by Mable for entering into the restrictive covenant tends to restrict her ability from future earnings. The sum received by her is in lump sum usually consisting of capital in nature and it will not be regarded as income. Any sum received for reimbursement on cessation of termination or surrender of rights based on contract for agreement or service or surrender of any kind of pensionable right is regarded as capital and not ordinary income (Kabinga2015). In addition to this, if a sum is paid on termination of service in consequences of taxpayers employment it will be considered as taxable under the special rules, which is applicable upon termination of employment. Mable had entered into the restrictive covenant contract with his employer Excelsiorthat will forbid him from any kind to compete with his employer. The contract is aimed to restrict any form of interference for a specified period following the end of employment. The contract entered into by Mable is usually related with his business so that he cannot take away his clients, customers or staff from Excelsior (Demerjian and Owens 2015). The sum received by Mable upon entering into the contract is considered as earnings and such incomes are liable to be taxed. As stated under new sub section 160 M (6)the degree of such consideration is associated following the end of Mable employment and it will be considered for assessment. Reference List: Aprill, E.P., 2014. A case study of legislation vs. regulation: defining political campaign intervention under federal tax law.Duke Law Journal,63, p.101. Atkinson, A.B. and Stiglitz, J.E., 2016. The design of tax structure: direct versus indirect taxation.Journal of public Economics,6(1), pp.55-75. Ato.gov.au. (2016).Income you must declare. 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