Fringe Benefits Tax Benefits Tax Assessment Act.

Question: Discuss about the Fringe Benefits Tax for Benefits Tax Assessment Act. Answer: Introduction: Fringe Benefits Tax Assessment Act was introduced in 1986 (FBTAA, 1986) as a separate tax to be levied on those payments which the employers paid to their employees in the form of benefits. As these amounts were paid to the employees as out-of-pocket compensations against extra services performed by the employees, these were not included in the regular salary of the employees, (Marsden, 2010). The employer deducted these amounts as expenses and both, the employer as well as the employee, did not pay any income tax on these amounts. Majority of these benefits were provided in non-cash form and included, car allowance, entertainment allowance, traveling allowance and so on, (Marsden, 2010). Section 136(1) of the FBTAA, 1986 defines a fringe benefit as a benefit, provided during a tax year, to an employee or to the associate of the employee, by the employer or by the associate of the employer, or through a third party by the employer. Broadly, Fringe benefits include any amount paid towards any privilege, service or facility provided to the employee by the employer, (Macmillan (ed.), 2000). On the other hand, fringe benefits shall exclude salaries and wages as defined in Section 136 (1) (f) of FBTAA, 1986, as well as allowances, commissions or bonuses as detailed under Section 12-35 of Schedule-1 of TAA, 1953, (Macmillan (ed.), 2000). Employment vs Business Relationship Cash Payments Salary and wages are those cash payments which are assessable incomes under Section 6-5 of ITAA, 1997 and Section 15-2 of ITAA, 1997 (Section 26e of ITAA, 1936). Apart from these, any amount less than $2,000, if paid in cash as a fringe benefit, shall not be treated as Reportable Fringe Benefit, (CCH Editors, 2011). However, employers can report inter-connected fringe benefits under different heads so as to keep them under the exempted level of $2,000. This is particularly applicable in cases where meal expense, night accommodation and taxi travel by the employee is claimed. Here, the employer has to consider each expense as individual benefit provided to the employee so as to keep it under the exempt limit, (CCH Editors, 2011). Non-Cash Benefits All non-cash benefits provided to the employee, such as a company car provided to the employee for private use, where all expenses are borne by the employer are assessed under the FBTAA, 1986. However, as per Section 21A of ITAA, 1936, the fringe benefits provided by the employer to its employees are not to be treated as assessable income at the hands of the employee. Liability of paying the FBT lies with the Employer, (CCH Editors, 2011). Implications of FBT Allowances not subject to FBT Section 15-2 of ITAA, 1997 does not apply to fringe benefits covered under FBTAA, 1986. These include allowances and other payments made in respect of employment or services, paid directly or indirectly to an employee as a consequence of employment. These include Cash allowances, such as travel allowances, uniform allowances and overtime payments. Gratuities including gratuitous gifts, whether in cash or non-cash form, which are paid for employees good performance. Any type of compensation. All Bonuses or Premiums, (Horwath, 2009). Expense Payments (Section 20 of FBTAA, 1986) Under Section 6-5 of ITAA, 1997, Section 23L of ITAA, 1936 and Subsection 136(1) of FBTAA, 1986 following are some of the payments which shall be considered as fringe benefits paid to the employee Employees home internet bill. Employees golf club membership. Employees kids school fees, (Horwath, 2009). The taxable value of the payment is equivalent to the amount paid or reimbursed less the amount contributed by the employee. Calculating FBT The company has to 1. Determine that there is a fringe benefit. 2. Determine the type of benefit and the section applicable from FBTAA, 1986. 3. Determine whether the benefit is of Type-1 or Type-2. Type-1 Benifits: Those benefits for which employer can claim GST input tax credit. Type-2 Benifits: Those benefits for which employer cannot claim GST input tax credit as the amount involved does not attract GST. 1. Determine the Taxable Value (TV). 2. Multiply the TV of step-3 by the applicable Gross-up factor as shown in the table below. 3. Multiply the Grossed-up TV by 49% (the FBT Rate for FBT year 2015/16) to determine the FBT liability, (Ault Arnold, 2004). FBT Year 1/4/13 to 31/3/14 1/4/14 to 31/3/15 1/4/15 to 31/3/16 1/4/16 to 31/3/17 1/4/17 to 31/3/18 Gross-up factors Type-1: 2.0647 Type-2: 1.8692 Type-1: 2.0802 Type-2: 1.8868 Type-1: 2.1463 Type-2: 1.9608 Type-1: 2.1463 Type-2: 1.9608 Type-1: 2.0802 Type-2: 1.8868 FBT Rate 46.5% 47% 49%* 49%* 47% *FBT Rate between 1/4/15 and 31/3/17 has been increased to reflect the temporary Budget Repair Levy. FBT: How to Calculate The payment of $15,000 made by the employer towards school fee of Johns child is a fringe benefit under the FBTAA, 1986. Employer is liable for FBT under Section 20 of Division 5: Expense Payment Benefits under FBTAA, 1986. This fringe benefit is of Type-2, as there is no GST element. Multiply the amount by the Gross-up Factor of 1.9608 and the Grossed-up Taxable Value comes to $29,412. The FBT Liability of the employer is = (Grossed-up Taxable Value) x (FBT Rate for the FBT year 2015/16) = ($29,412) x (49 %) = $14,412. This is a fringe benefit as detailed in Section 25 of Division 6: Housing Benefits of FBTAA, 1986. According to the Act, such a benefit arises when the employer provides an employee an accommodation at a reduced rent rate or rent-free and the accommodation is the employees usual place of residence. However, any accommodation provided by the employer to employee in a remote area is exempt from FBT. This fringe benefit is of Type-2, as there is no GST element. The market value of the rent for the accommodation provided is $800 per week and John contributes $100 towards this cost. Hence, the Net Value of the Fringe Benefit is $700 per week. The annual amount will be $700 x 52 = $36,400. Multiply this by the Gross-up Factor of 1.9608 and we get the Grossed-up Taxable Value of the fringe benefit as $71,373. The FBT Liability of the employer is = (Grossed-up Taxable Value) x (FBT Rate for the FBT year 2015/16) = ($71,373) x (49 %) = $34,973. Hence, the total FBT liability of the employer is = $14,412 + $34,973 = $49,385 Goods and Service Tax As per Division 9 of the Goods and Services Tax Act1999 (Cth)(GSTA, 1999) GST is applicable on sale of merchandise and services by a registered entity. However, it is detailed under Section 9-15 of the GSTA, 1999 that the sale of goods or services must have been made for a consideration to an entity which is registered for GST as per Division 23 of the Act and the sale conforms to Section 9-20 of the Act. Payments for employment services or hobby income are not covered under the GSTA, 1999, (Ault Arnold, 2004). All enterprises registered for GST are required to submit a Business Activity Statement (BAS) reporting their GST activities to the Australian Taxation Office (ATO) for quarters ending on March, June, September and December. Registered entities are required to submit their BAS with the ATO within 20 working days after the end of the relevant quarter, (Hayes, 2009). GST is applicable for refund when a product is recalled, provided the transactions has been reported by the registered entity, or is required to be registered under the GST Act. How the refund of GST, as mandated in the GSTA, 1999, shall apply to goods which have been recalled, shall depend on to whom are the goods returned and whether they have been exchanged for money or are replaced by fresh goods, (Hayes, 2009). Refunding of Returned Goods When goods are returned by Wonder Sports to the manufacturer Aussie tennis Goods, it shall be considered as cancellation of the sale by Wonder Sports. Since the GST amount would have already been paid to the ATO by the manufacturer Aussie Tennis Goods and the buyer Wonder Sports would have claimed the GST credit, it is mandatory for both parties to make adjustment entries, (Horwath, 2009). In case the manufacturer Aussie Tennis Goods makes a refund to the buyer Wonder Sports against the returned goods, then Aussie Tennis Goods will report a GST credit for the GST component related to the returned goods which it must have included in its previous BAS. This is known as adecreasing adjustment. The manufacturer Aussie Tennis Goods will issue an adjustment note to Wonder Sports who has returned the goods. Wonder Sports, as the buyer will be required to make anincreasing adjustmentin its next BAS in case it has previously claimed the GST credit against the GST it paid for the goods it has now returned, (Horwath, 2009). Exchanging with New Goods In case the retailer Wonder Sports returns the defective goods to the manufacturer Aussie Tennis Goods for exchange with new goods, then the manufacturer Aussie Tennis Goods will cancel the previous sale invoice of the recalled goods and will report a new sale. Aussie Tennis Goods can claim back the GST it had already deposited on the original sale of the goods which now stand returned, by making a decreasing adjustment to its net GST payable in its next BAS, (Marsden, 2010). Aussie Tennis Goods will also be required to issue an adjustment note to the buyer Wonder Sports. The manufacturer Aussie Tennis Goods is also required to report the GST on the sale of the new goods to Wonder Sports in its next BAS and also must issue a tax invoice for the new goods to Wonder Sports in case the GST inclusive amount of the goods is more than $82.50, (Marsden, 2010). In the case of the retailer Wonder Sports, it is mandatory for it to repay the previously claimed GST credit and this will be done by it by making an increasing adjustment in its next BAS to its net GST amount it is required to pay. The retailer Wonder Sports can also claim a GST credit for the GST amount included in the price of the new goods delivered to it, in case the GST inclusive amount for the new goods is above $82.50. The retailer Wonder Sports must keep record of a valid tax invoice for the new purchase before claiming the GST credit, (CCH Editors, 2011). In case the retailer Wonder Sports is maintaining its accounts using the Cash Method, then as stipulated under Section 19 of ITAA 1936; Section 28 of ITAA 1936; Section 70-35 of ITAA, 1997; Subsection 995-1(1) of ITAA, 1997; Subsection 25(1) of ITAA 1936; Subsections 6-5 (2), (3) and (4) of ITAA, 1997; and Subsection 6(1) of ITAA 1936, Wonder Sports can, for taxation purposes, reverse the entries made under the GST accounts in its account books. Under the cash method, commonly known as the Receipts Method, the above noted statutes of the law state that any amount shall be considered as having been incurred by Wonder Sports only when it has been actually or constructively been incurred by Wonder Sports so as to complete a business activity, (CCH Editors, 2011). Four-year Time Limit However, in case Wonder Sports is maintaining its accounts using the Accrual Method, there is the four-year time limit option available to it for the claiming any GST credit against returned goods for purchases. The four year limit ends from the due date of the BAS it is required to file for its earliest tax period in which Wonder Sports would have claimed the credit and it is not required to hold a valid tax invoice for making the claim, (Macmillan (ed.), 2000). In case Wonder Sports maintains its account for GST purposes using the non-cash (accruals) method, then the earliest tax period in which it could have claimed the GST credit for the purchase would have been the first tax period in which either an invoice for the purchase was issued or it provided part or full payment for the purchase, (CCH Editors, 2011). Wonder Sports can also avail this four-year limit even if it maintains its accounts for GST purposes using the cash method. The earliest tax period in which Wonder Sports could put a claim for a GST credit for a purchase would be that tax period in which Wonder Sports provided payment for the purchase, (Macmillan (ed.), 2000). Reference List Ault, H. J. and Arnold, B. J. (2004) Comparative Income Taxation: A Structural Analysis. (2nd ed). Amsterdam: Kluwer Law International. CCH Editors. (2011) Australian Master Tax Guide 2011. (48th ed). Sydney: CCH Australia Limited. Hayes, G. (2009) A Practical Guide to Business Valuations for SMEs. Sydney: CCH Australia Limited. Horwath, C. (2009) International Master Tax Guide. (6th ed). Sydney: CCH Australia Limited. Macmillan, F. (ed). (2000) International Corporate Law. (Volume-1). Portland: Hart Publishing. Marsden, S. J. (2010) Australian Master Bookkeepers Guide. (3rd ed). Sydney: CCH Australia Limited.

The Ten Plagues Upon Egypt Essay Example For Students

The Ten Plagues Upon Egypt Essay THE TEN PLAGUES UPON EGYPTTo escape punishment for killing an Egyptian, Moses ran away to Midian, where he met and married the daughter of a shepherd. During that time, the king of Egypt died, and the Israelites called out to God in their suffering. In the past, God had made a covenant with Abraham, Isaac and Jacob concerning the fate of them and their descendants, and the time had come for Him to rescue them. While Moses was tending his father-in-laws sheep, he led the sheep through the desert until they arrived at Mt. Horeb. There, the angel of the Lord appeared to Moses in the form of flames from a bush. The Lord told Moses that He saw the misery that the Israelites were suffering at the hands of the Egyptians, and would come and rescue them. He instructed Moses to go to the Pharaoh, ask that the Israelites be freed, and then lead them out of Egypt and into the land of the Canaanites. When Moses objected that neither Pharaoh nor his own people would support him, God let him know t hat He knew Pharaohs heart would harden against Him, so He would show His power to the Egyptians by raining down calamities against them. This display of anger for the Egyptians who refused to follow His will was manifested in ten plagues. God, working through Moses and Aaron, brought misery after misery upon Pharaoh and the Egyptians. We will write a custom essay on The Ten Plagues Upon Egypt specifically for you for only $16.38 $13.9/page Order now 1. The first plague involved changing the water of the Nile River into blood. Moses warned Pharaoh that unless he let the Israelites go to worship God, the river would turn to blood, the fish would die, the water would stink, and the people would not be able to drink. Even the water stored in jars would turn to blood. Pharaoh disobeyed, and God let loose his wrath. Pharaoh hardened his heart as God had said, and walked back into his palace. 2. The second plague occurred seven days later. When the Pharaoh refused yet again to obey God, the Lord brought frogs out of the land. They filled the Nile, and every home, bed and oven. Pharaoh then agreed to free the Israelites if God removed the frogs. God caused the frogs to die the next day, but Pharaoh hardened his heart and broke his end of the agreement. God then sent a third plague. 3. Everywhere throughout Egypt, the Lord changed dust into gnats. They covered men, animals and all of the land. Even Pharaohs magicians saw this was the work of God, but Pharaoh still would not listen. God knew this was going to happen and sent Moses to Pharaoh to demand freedom, or a fourth plague would descend upon him and his people. Like before, he refused. 4. This fourth plague brought flies over the entire land, except for Goshen, which was where the Israelites lives. Moses had gone and warned Pharaoh of this, and let him know that Goshen would be spared to prove Gods power to the Pharaoh. When the flies came, they poured into the palace and the homes of Pharaohs officials. They covered the land and ruined it. Pharaoh again agreed to free the Israelites so that they could go to the desert and make sacrifices to worship God, but only if the flies were taken away. Again, a deal was made, and God caused every last fly to leave. Yet once again,Pharaoh hardened his heart and would not let the people go. 5. Then the Lord sent Moses to warn Pharaoh of a fifth plague, in which all of Egypts livestock would die, but not the Israelites. Pharaoh chose not to obey, and the next day, God brought His plague. Pharaoh sent his men to investigate the livestock of the Israelites, and even though he saw that not one was harmed, he still disobeyed God. .uf1b8892412f6cec08b67f1509ded3cb7 , .uf1b8892412f6cec08b67f1509ded3cb7 .postImageUrl , .uf1b8892412f6cec08b67f1509ded3cb7 .centered-text-area { min-height: 80px; position: relative; } .uf1b8892412f6cec08b67f1509ded3cb7 , .uf1b8892412f6cec08b67f1509ded3cb7:hover , .uf1b8892412f6cec08b67f1509ded3cb7:visited , .uf1b8892412f6cec08b67f1509ded3cb7:active { border:0!important; } .uf1b8892412f6cec08b67f1509ded3cb7 .clearfix:after { content: ""; display: table; clear: both; } .uf1b8892412f6cec08b67f1509ded3cb7 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uf1b8892412f6cec08b67f1509ded3cb7:active , .uf1b8892412f6cec08b67f1509ded3cb7:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uf1b8892412f6cec08b67f1509ded3cb7 .centered-text-area { width: 100%; position: relative ; } .uf1b8892412f6cec08b67f1509ded3cb7 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uf1b8892412f6cec08b67f1509ded3cb7 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uf1b8892412f6cec08b67f1509ded3cb7 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uf1b8892412f6cec08b67f1509ded3cb7:hover .ctaButton { background-color: #34495E!important; } .uf1b8892412f6cec08b67f1509ded3cb7 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uf1b8892412f6cec08b67f1509ded3cb7 .uf1b8892412f6cec08b67f1509ded3cb7-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uf1b8892412f6cec08b67f1509ded3cb7:after { content: ""; display: block; clear: both; } READ: Persuasive: Overpopulation Essay6. God then created a sixth plague, the plague of boils, to sweep across the land. Moses took soot from the furnace and tossed it in the air before the Pharaoh, It became fine dust over the whole land and on every man and animal that it landed on caused a terrible outbreak of boils, but Pharaoh still refused to free the Israelites. 7. At this point, God instructed Moses to go once again to Pharaoh, only this time the punishment for disobedience would be even greater. Moses was to tell Pharaoh that God had given him many chances to let His people go, and now He would display His true power. A hailstorm unlike any seen before would fall upon Egypt. The next day, a tremendous hailstorm struck Egypt. Lightning flashed through the sky, and every man and animal outside was killed, all crops were beaten down, and all trees were stripped bare. Only Goshen was spared. Pharaoh called for Moses and Aaron and told them he had sinned and was wrong. He would allow the Israelites to leave if Moses would pray and end the storm. Moses said that he would, but he knew that Pharaoh still did not fear God. He left the city and spread his hands toward the Lord. The storm ended, and Pharaoh saw this and again hardened his heart even further. 8. God instructed Moses to go to Pharaoh once more. He explained how he had deliberately hardened Pharaohs heart, and those of his officials, so that he could perform these miracles, which were to be retold to his descendants. Moses and Aaron went to Pharaoh and warned him that if he refused to free their people, a plague of locusts would enter the country. Pharaohs officials told him to let the people go, as Egypt was ruined. Pharaoh agreed, but would only allow the men to go; no women and children would leave. Moses protested that all had to come as they were to celebrate a festival to the Lord. Pharaoh refused him and drove them away. Moses stretched out his staff over the land as God instructed him to do, and a wind from the east blew across the land all day and all night. By the morning, the wind had brought locusts. They covered all of Egypt. There were so many that the ground was blackened. They ate all that was left after the hailstorm, everything in the fields, every fruit l eft on the trees. No plant or tree was left in all of Egypt. Quickly, Pharaoh summoned Moses and admitted his sin. He would allow the people to go, if this plague would leave. Moses prayed to the Lord, and a west wind blew in, which caught up the locusts and blew them into the Red Sea. God then hardened Pharaohs heart, and he refused to let the Israelites go. 9. Then the Lord told Moses to stretch his hand toward the sky and darkness would spread over Egypt. Moses did this, and complete darkness covered all of Egypt for three days. No one could see anything or leave their homes, except for the Israelites, who had light in the places they lived. Pharaoh called for Moses and told him to go and worship God. Even the women and children could go, but the animals had to stay behind. Moses insisted that the animals come too, because sacrifices and offerings had to be made. Pharaoh refused and became angry. He told Moses to leave and never appear in front of him again. Moses agreed and told him he would never see him again. 10. God spoke to Moses again, and told him that He would send one more plague down on Egypt, after which the Israelites would not only be freed, but also driven out completely. For this reason, they were to go to their neighbors and ask for silver and gold. God made the Egyptians kind toward the Israelites so that they would give these items to them. Then he instructed him on the final plague. On the tenth of the month, the people of Israel were to gather firstborn male lambs and on the fourteenth they were to slaughter them for food and smear their doorframes with their blood. On that night, the Lord would pass through Egypt and strike down every firstborn male, both men and animals, and would bring judgment against the Egyptian gods. The blood on the doors would be a sign to Him of the Israelites, and this horrible plague would pass over them. God gave them further instructions on what to eat and what not to, and how else to observe this event. This was to represent a lasting festi val to the Lord for all future generations. It was to be a day to commemorate. Moses explained this to the elders of Israel and instructed them that this was a lasting ordinance for them and all their descendants. Once they entered the land the Lord had promised, they were to observe this ceremony. The Israelites bowed down, worshiped, and did as the Lord commanded. .u2228fd62871f2d49e404597c21b41617 , .u2228fd62871f2d49e404597c21b41617 .postImageUrl , .u2228fd62871f2d49e404597c21b41617 .centered-text-area { min-height: 80px; position: relative; } .u2228fd62871f2d49e404597c21b41617 , .u2228fd62871f2d49e404597c21b41617:hover , .u2228fd62871f2d49e404597c21b41617:visited , .u2228fd62871f2d49e404597c21b41617:active { border:0!important; } .u2228fd62871f2d49e404597c21b41617 .clearfix:after { content: ""; display: table; clear: both; } .u2228fd62871f2d49e404597c21b41617 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u2228fd62871f2d49e404597c21b41617:active , .u2228fd62871f2d49e404597c21b41617:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u2228fd62871f2d49e404597c21b41617 .centered-text-area { width: 100%; position: relative ; } .u2228fd62871f2d49e404597c21b41617 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u2228fd62871f2d49e404597c21b41617 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u2228fd62871f2d49e404597c21b41617 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u2228fd62871f2d49e404597c21b41617:hover .ctaButton { background-color: #34495E!important; } .u2228fd62871f2d49e404597c21b41617 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u2228fd62871f2d49e404597c21b41617 .u2228fd62871f2d49e404597c21b41617-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u2228fd62871f2d49e404597c21b41617:after { content: ""; display: block; clear: both; } READ: In The Skin Of A Lion EssayAt midnight, the Lord killed all the male firstborn in Egypt. Not even the son of Pharaoh was spared. Pharaoh, his officials, and every Egyptian woke up in the middle of the night and a loud wailing was heard over the land. There was not one household without someone dead. During that night, Pharaoh called for Moses and Aaron and told them to hurry and leave as they requested. The Egyptians were frightened that they would die if the Israelites remained and hurried them on their way with gold and silver, just as God had planned. They journeyed from Rameses to Succoth where they received further instruction from God concerning Passover. The Israeli tes did as commanded, and on that same day they were brought out of Egypt. BibliographyThe Bible, NIV VersionReligion

Wounded Knee Massacre Essay Example

Wounded Knee Massacre Essay â€Å"Wounded Knee Massacre† Melinda Belcher May 2, 2010 In 1848 a series of gold and silver discoveries signaled the first serious interest by white settlers in the arid and semiarid lands beyond the Mississippi, where many Indian nations had been forced to migrate. To open more land, federal officials introduced in 1851 a policy of â€Å"concentration. † Tribes were pressured into signing treaties limiting the boundaries of their hunting grounds to â€Å"reservations† The Sioux tribe was limited to the Dakotas. The treaties that claimed the Indians provisions would not follow through; land hungry pioneers broke promises of the government by squatting on Indian lands and then demanded federal protection. The government in turn forced more restrictions on the Indians. This cycle of broken promises was repeated until a full-scale war between whites and Indians raged in the west. (U. S. A Narrative History, 2009) By the mid-1880’s there were some 180 reservations in the west, containing approximately 240,000 American Indians. Among the last to be confined were the Sioux, who fought fiercely to keep their freedom. Nevertheless, a treaty in 1889 created six small reservations in the Dakotas: Pine Ridge, Rosebud, Cheyenne River, Crow Creek, Lower Brule, and Standing Rock. The Sioux tribe suffered crop failures in the summers of 1889 and 1890. White settlers were killing all the bison, plus epidemic of sickness, brought bitterness and poverty to the Sioux, who were ripe for any vision promising them relief. (U. S. A Narrative History, 2009) (Stanley I. Kutler, 2003) In 1890 a religious revival spread when word came from the Nevada desert that a humble Paiute named Wovoka had received revelations from the Great Spirit. We will write a custom essay sample on Wounded Knee Massacre specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Wounded Knee Massacre specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Wounded Knee Massacre specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Wovoka preached that if his followers adopted his mystical rituals and lived together in love and harmony, the Indian dead would rise, whites would be driven from the land, and game would be thick again. As the rituals spread, alarmed settlers called the shuffling and chanting the â€Å"Ghost Dance†. Soon delegates from many tribes traveled to visit Wovoka, several Sioux among them. Prominent were Chief Kicking Bear and his brother-in-law, Short Bull; enamored of the Ghost Dance, they brought the new religion to Rosebud, Pine Ridge, and Standing Rock. (U. S. A Narrative History, 2009) (Stanley I. Kutler, 2003) Although the Ghost Dance was performed peacefully by most tribes, among the Sioux it became a rallying cry against the whites. Kicking Bear and Short Bull argued that their people had to assist the Great Spirit in regaining their freedom. A holy shirt was invented, a â€Å"ghost shirt† painted with sacred, magic symbols. It was believed that not even bullets could harm a person wearing such a shirt. The Ghost Dance dominated life on the Sioux reservations, greatly disturbing the government agents. There was little or no understanding of the ritual’s meaning, and agitated agents and military officers were alarmed at what they perceived to be a â€Å"war dance†. (Stanley I. Kutler, 2003) (U. S. A Narrative History, 2009) In December of 1890 in Standing Rock, the army had suspicions of a Sioux holy man and staunch champion to be behind the Ghost Dance frenzy. The man they suspected was Sitting Bull, the army attempted to arrest Sitting Bull, during the arrest Sitting Bull was killed. His death increased tensions between Indians and soldiers. Hundreds of Sioux fled Standing Rock, many seeking refuge with Chief Red Cloud at Pine Ridge or with Chief Big Foot (also known as Spotted Elk) at Cheyenne River. Both chiefs were traditionalists, though Big Foot had been the earliest in accepting the Ghost Dance. Trying to preserve peace, Red Cloud invited Big Foot and his band to Pine Ridge, a move heartily desired army and the Indian Bureau as well. (Stanley I. Kutler, 2003) Big Foot led his people toward Pine Ridge, setting out on December 23, 1890. Their movements were tracked by the army, fearful of treachery. On December 28, only 20 miles from Pine Ridge, a squadron of Seventh Cavalry, Custer’s former command, intercepted the band. Big Foot, ill with pneumonia, persuaded Major Samuel M. Whiteside, in command, that he and his people would come peacefully. That night Indians and soldiers camped together beside Wounded Knee Creek. Accounts list 350 Indians, 230 of them women and children, while the Seventh Cavalry counted 500 men. (Stanley I. Kutler, 2003) On the day of December 29, 1890, Colonel James W. Forsyth took command, he ordered his men surround the Indian camp; Hotchkiss guns were posted overlooking the whole camp. Forsyth ordered Big Foot and other leaders to confer with him. He announced that he wanted to disarm all the Indians and he would be sending soldiers into the tipis, searching for weapons. Yellow Bird, a medicine man urged resistance, assuring his people they could not be harmed while wearing their ghost shirts. Black Coyote, said by some Indian witnesses to be deaf, refused to surrender his Winchester rifle; in the struggle, the gun went off. Both sides began firing, and indiscriminate killing followed. Most of the Indians had been unarmed at the time of the attack. Firing fifty rounds a minute, the Hotchkiss guns devastated the Indian camp. Women and children were slaughtered along with the men, few escaping. The fighting lasted less an hour, but Big Foot and more than half of his people were dead. The army’s loses were only around twenty-five, Surviving Indians were loaded into wagons and taken to Pine Ridge, while some were admitted to a military hospital most were taken to the floors of a Episcopal church. (Stanley I. Kutler, 2003) The nationwide reaction to the Wounded Knee massacre was split; some people praised the soldiers, others condemned them. In actuality, neither side seems to have plotted the battle or been able to foretell the tragedy. Mutual fear and suspicion were among the underlying causes of the event. Sioux holy man Black Elk was at Pine Ridge when the massacre occurred. After the fighting ended, he went to Wounded Knee. When he saw the many corpses, he recognized in them the â€Å"killing of a dream. † It was the end of Indian armed resistance to the United States as well as the end of the Ghost Dance and its promise of a new world. (Stanley I. Kutler, 2003) Bibliography James Davidson, B. D. (2009). U. S. A Narrative History. New York: McGraw Hill Comapanies Inc. Stanley I. Kutler, E. (2003). Dictionary of American History, Third Edition. New York: The Gale Group, Inc.

Free Essays on Zimbabwe

Population:11,365,366 note: estimates for this country explicitly take into account the effects of excess mortality due to AIDS; this can result in lower life expectancy, higher infant mortality and death rates, lower population and growth rates, and changes in the distribution of population by age and sex than would otherwise be expected (July 2001 est.) Age structure:0-14 years: 38.68% (male 2,223,332; female 2,172,479) 15-64 years: 57.69% (male 3,319,982; female 3,236,286) 65 years and over: 3.63% (male 208,785; female 204,502) (2001 est.) Population growth rate:0.15% (2001 est.) Birth rate:24.68 births/1,000 population (2001 est.) Death rate:23.22 deaths/1,000 population (2001 est.) Net migration rate:0 migrant(s)/1,000 population (2001 est.) note: there is a small but steady flow of Zimbabweans into South Africa in search of better paid employment Sex ratio:at birth: 1.03 male(s)/female under 15 years: 1.02 male(s)/female 15-64 years: 1.03 male(s)/female 65 years and over: 1.02 male(s)/female total population: 1.02 male(s)/female (2001 est.) Infant mortality rate:62.61 deaths/1,000 live births (2001 est.) Life expectancy at birth:total population: 37.13 years male: 38.51 years female: 35.7 years (2001 est.) Total fertility rate:3.28 children born/woman (2001 est.) HIV/AIDS - adult prevalence rate:25.06% (1999 est.) HIV/AIDS - people living with HIV/AIDS:1.5 million (1999 est.) HIV/AIDS - deaths:160,000 (1999 est.) Nationality:noun: Zimbabwean(s) adjective: Zimbabwean Ethnic groups:African 98% (Shona 71%, Ndebele 16%, other 11%), mixed and Asian 1%, white less than 1% Religions:syncretic (part Christian, part indigenous beliefs) 50%, Christian 25%, indigenous beliefs 24%, Muslim and other 1% Languages:English (official), Shona, Sindebele (the language of the Ndebele, sometimes called Ndebele), numerous but minor tribal dialects Literacy:definition: age 15 and over can read and ... Free Essays on Zimbabwe Free Essays on Zimbabwe Population:11,365,366 note: estimates for this country explicitly take into account the effects of excess mortality due to AIDS; this can result in lower life expectancy, higher infant mortality and death rates, lower population and growth rates, and changes in the distribution of population by age and sex than would otherwise be expected (July 2001 est.) Age structure:0-14 years: 38.68% (male 2,223,332; female 2,172,479) 15-64 years: 57.69% (male 3,319,982; female 3,236,286) 65 years and over: 3.63% (male 208,785; female 204,502) (2001 est.) Population growth rate:0.15% (2001 est.) Birth rate:24.68 births/1,000 population (2001 est.) Death rate:23.22 deaths/1,000 population (2001 est.) Net migration rate:0 migrant(s)/1,000 population (2001 est.) note: there is a small but steady flow of Zimbabweans into South Africa in search of better paid employment Sex ratio:at birth: 1.03 male(s)/female under 15 years: 1.02 male(s)/female 15-64 years: 1.03 male(s)/female 65 years and over: 1.02 male(s)/female total population: 1.02 male(s)/female (2001 est.) Infant mortality rate:62.61 deaths/1,000 live births (2001 est.) Life expectancy at birth:total population: 37.13 years male: 38.51 years female: 35.7 years (2001 est.) Total fertility rate:3.28 children born/woman (2001 est.) HIV/AIDS - adult prevalence rate:25.06% (1999 est.) HIV/AIDS - people living with HIV/AIDS:1.5 million (1999 est.) HIV/AIDS - deaths:160,000 (1999 est.) Nationality:noun: Zimbabwean(s) adjective: Zimbabwean Ethnic groups:African 98% (Shona 71%, Ndebele 16%, other 11%), mixed and Asian 1%, white less than 1% Religions:syncretic (part Christian, part indigenous beliefs) 50%, Christian 25%, indigenous beliefs 24%, Muslim and other 1% Languages:English (official), Shona, Sindebele (the language of the Ndebele, sometimes called Ndebele), numerous but minor tribal dialects Literacy:definition: age 15 and over can read and ...

China and Monetary Policy Coursework Example | Topics and Well Written Essays - 10000 words

China and Monetary Policy - Coursework Example Foreign projects in manufacturing sectors were only concentrated in labor-intensive sectors, such as food, electronics, construction materials, textiles and toys. In the late 1980s, foreign manufacturing investment accounted for more than 70 percent of the total FDI flowing into China; investment continued to increase rapidly, reaching more than 80 percent around 1990 (NBS, 1991). With increasing experience in the Chinese market, and accumulated knowledge about China's industrial structure, foreign firms extended their business scope into physical infrastructure facilities, including construction, energy, transportation and capital-intensive and technology-intensive machinery and equipment. Such investments involved more technological inputs, higher start-up costs, and larger financial commitments and, therefore, foreign firms faced greater risks. With China's accession to the WTO, other sectors, especially services, have become popular to foreign investors. In China, FDI is highly agglomerated. It favors cities where targeted industries are fairly developed (Belderbos and Carree, 2002). Marshall (1898) proposes that the pool of specialized skilled labor, trade of intermediate inputs, and spillovers were driving forces of industrial agglomeration. Porter (2000) argues that industrial clusters increase the productivity of constituent firms, upgrade the capacity of cluster participants for innovation and productivity growth, and stimulate new business formation. Because of the lack of local knowledge, foreign investors encountered so-called "disadvantage of an alien status" in China. Industrial clusters have helped foreign investors to attenuate these disadvantages (He, 2002, pp.1030). Therefore, foreign investors like to select geographically agglomerated industries with strong localized business linkages. Traditional FDI theories (Hymer, 1976; Kojima, 1978; Dunning, 1980) suggest that industrial distribution of foreign investment depend s on comparative advantages in host economies and the ownership-specific advantages that multinational corporations (MNCs) hold. Dunning (2000) argues that factors influencing MNC industrial choices have gone beyond the natural endowments in the era of globalization, and that benefits from industrial agglomeration are playing an increasingly important role. Therefore, industrial distribution of FDI in host economies might be influenced by industry-specific external economies, which arise from geographical proximity of related firms and localized business linkages. There is some published literature concerning industrial patterns of FDI in host economies. Caves (1974), for instance, considers foreign firms' shares in Canadian and UK manufacturing industries in the 1960s and emphasizes the importance of intangible capital, advantages accruing from the operation of multiplant enterprises and the strength of entrepreneurial resources. Ratnayake (1993) concludes that foreign ownership of industry tends to be higher in skill-intensive and technology-intensive industries and those in industries enjoying high-level protection in Australia. Aswicahyono and Hill (1994) examine determinants of foreign investment shares in the Indonesian manufacturing sector and find product differentiation, technological capacity, skill intensity, absolute capital

Information Security implications of using Java and AJAX Term Paper

Information Security implications of using Java and AJAX - Term Paper Example In fact, information technology based systems are currently more commonly used for business and personal tasks. However, distributed and e-commerce systems and applications normally depend on a wide variety of features and technologies in their realization, comprising scripting languages, web, server side systems, mobile processing and in fundamental database. Additionally, the mixture of these systems and technologies produces a system that necessitates extra concentration regarding various kinds of security and privacy issues and the system all together. In this scenario, in systems working and operations, these issues take place from the interactions of privacy and security arrangements accessible for every component (Lindquist, 2002). This research presents an analysis of the information security implications of using JAVA and AJAX. This research will focus on the security implications of using Java and AJAX, such as how easy/difficult it would be to secure a Java/AJAX applicatio n. This paper will also offer some recommendations for programmers who use Java/AJAX as a programming platform. This research will also present some of the major strengths and weaknesses, common security vulnerabilities and demonstration of findings regarding security and privacy issues. JAVA Programming and Security Issues One of the major software design considerations for the Java based platform is to offer a protected environment for running mobile code. Basically, the Java programming language encompasses its own exclusive set of safety and privacy aspects and challenges. In view of the fact that the Java security structure can defend a client and systems from hostile applications and can be downloaded over a network, hence it cannot protect beside system implementation issues that appear in the trust system code. Additionally, similar issues and bugs can involuntarily open a large number of security holes that the security arrangement was intended to hold, including access to printers, files, microphones, webcams and the network from behind firewalls. In some of the hardest issues local applications can be Java security disabled or executed. Without a doubt, these issues can turn the system into a zombie platform, take secret information from system and web, stop helpful process of the system; spy through linked devices, support additional security based attacks, and a number of other malicious tasks. In addition, the selection of programming language for system developments influences the robustness of a software application. In this scenario, the Java programming language and virtual machine offer a number of characteristics to ease and support common software programming issues and problems. Additionally, the programming language is type-safe, and the run-time offers automatic system memory management

Stretching Our Horizons Essay Example for Free

Stretching Our Horizons Essay Comparing and contrasting Platos Allegory of the Cave with Paulo Freires Pedagogy of the Oppressed is a complex example of comparing bananas with tangerines. It is hard to take in the mind of a great philosopher. It is even harder to make that mind your own. For that reason the task of fully evaluating these two pieces side by side may forever be a work in progress. Each essay contains three major points. These points discussed new and advised teaching methods, how man is related to or with the world; and the responsibility that enlightened individuals have to mankind. The ideas of these two philosophers both mirror and oppose each other in varying degrees. Through taking very different paths the two writers make their own points clear and demand rational and logical thought of their readers. Plato was a student of Socrates and though the writing of Allegory of the Cave is all his own the basis for his ideas came from none other than his own teacher. The teacher you see is one half of the great element in Platos epiphany. Socrates is in fact a main character in the conversation from which this excerpt is taken. It is said that in this particular work, Plato described symbolically the predicament in which mankind finds itself and proposes a way of salvation (Plato 1). Throughout the conversation a system of ideas develops that are meant to teach the reader or readers about themselves, their world and how it should be viewed rather than a simple, inverted, non-involved outlook that is common to everyday people. The purpose of this writing was to bring about enlightenment. To bring forth this enlightenment we must search for knowledge according to Plato and this knowledge he refers to as light. Light brings the world into focus, so does knowledge and realization of ones plac e in the world. In Platos model, the teacher questions the actions or ideas of the student so that the student will learn to think on their own. A person who quests knowledge for themselves and engages in thoughts other than those placed in their heads by another individual will find that knowledge. The quest for knowledge is not only a right but also a duty and one that brings with it responsibility and dignity. Everyone has the ability to search for and find the light, or knowledge as we call it. Everyone also has the ability to attain this  knowledge. According to Socrates in this dialogue, living a life with true knowledge and enlightenment is living a philosophical one. A life that casts a downward look onto one of politics is one of true philosophy and one of true philosophy. This life is the only one that degrades the grandeur of political ambition. Part of finding this light is becoming aware of the human relationship with the world. Plato believed that most men see themselves as living in a narrow world. If the truth is told the world as they believe it is not a picture of reality. Therefore, the world exists and man is here in it, but does not truly understand what it really is for he does not knows even himself as a man. Once a person has discovered himself, once he has discovered the light, it is his inborn duty to share this with the world. His purpose is now to become a writer of philosophy, to become a teacher in the school of thought. Despite the level on which a person decides to do these honorable deeds, it is not enough. It is the enlightened mans reason for being part of this great world that he has discovered. Pablo Freires ideas about man and educating are compiled in his Pedagogy of the Oppressed. He strongly suggests that for teaching to be the most effective it must be cognitive or revolutionary forum. The students should be pressed toward thinking on an individual level and this must be done in such a way that the teacher is not the source from which the knowledge comes. The instructor should be a means to obtain knowledge, a tool that is an aid rather than a necessity. Often times the teacher must become the student in the since of being open to new arguments and ideas that are introduced by the student. Freires theory also states that a person is not part of the world; but the world is part of the person. He says that without mankind the world would not exist because there would be no one to say that it was doing so. What a person is what becomes reality, it is the true world. Freire suggests that to be enlightened, one must be more humanistic. The more humanistic a person can become the more knowledge they have obtained and the more they can help the world. This is the most important element because since they are of such great knowledge it is their job to pass this onto the world so that everyone may become more enlightened and raise the level of our existence. As it may be seen the two writers have both theories in common and those completely at odds with one another. Plato says that to teach you must challenge that you must force, but Freire says that you must stand back and let the student come to personal and individual cognition. In this Freire argues a revolutionary teaching method, but does so in an essay that follows the style of narrative banking, while Plato rigidly portrays his methods in the way that his writing is developed and constructed. Both men see that man has a direct relationship with the world. Plato sees man as a part of the world, which must be brought into the light to see in reality. Freire on the other hand says that the individual is the world and that what he sees is what is real. The main area of agreement comes when both philosophers convey, it is the enlightened peoples place to carry on their knowledge to others. In one suggestion Plato uses his theory of philosophical lives being of a higher level than thos e of simple political ambition as an example of how to broaden the horizons of common place people by saying that enlightened people should be the ones in these political offices. From these offices they will be able to do more good than an unenlightened person will. They will be able to teach life and the value of it. Freire believes that an enlightened person must teach the very enlightenment and that the responsibility of extending this thought lies both on the student and the teacher. People cannot become great on their own, they must have educators, people to point them in the right direction. Their aid in seeking personal enlightenment could be anyone or anything and come from any of the various methods. The existence of the world is what we make it. Our duty is to ourselves and that entitles all that we believe both as individuals and as a group. While the debate about whom is right or wrong will continue throughout time, one thing is for sure: we must go on.