Thursday, December 26, 2019

Montresor Essay - 888 Words

The story begins with Montresor’s monologue, explaining why he wants to take revenge on Fortunado, actually a friend of him. â€Å"The thousand injuries of Fortunato I had borne as I best could, but when he ventured upon insult, I vowed revenge†. Although the writer doesn’t give the detail explanation of what, on earth, Fortunato did by the â€Å"thousand injuries†, we can still feel the anger of Montresor, burning in his mind. He wants to revenge, using his own way. â€Å"It must be understood that neither by word nor deed had I given Fortunato cause to doubt my good will. I continued as was my wont, to smile in his face, and he did not perceive that my smile NOW was at the thought of his immolation.† He knew Fortunato’s characteristics well, including†¦show more content†¦Fortunato, a respected and feared man, however, is easily induced when it comes to the Italian wine--Amontillado. He is so proud of his ability that he is confide nt to take on this challenge, even though he has a cough and is already somewhat drunk. During the time in the catacombs, Montresor deliberately persuades him to go back, pretending to worry about his health. In fact, it makes Fortunato want to pursuit the wine more eagerly and imperatively. At least we can read in their conversation, â€Å"Let us go, nevertheless. The cold is merely nothing†, and â€Å"The cough is nothing†. He allows himself to be led into the catacombs further and further, by Montresor, without any awareness. However, in my opinion, perhaps Fortunato has been suspicious of what Montresor did, but he didn’t show that feeling, and he only wants to pursue the good wine. But he is so stubborn, who is too obstinate to the Amontillado only. The organization of language in this story has much to tell. First, from what Montresor said, we can tell he is really desperate to take revenge on Fortunado. The most striking thing is Montresor’s voice. It has uninterrupted calm and confidence. He kept suggesting Fortunato to go back, in order to pretend he’s warm hearted. He tells the story from beginning to end with no emotion, as I mentioned before. If he is gleeful at gaining his revenge, of if he feels guilty about his crime, he does not speak of it directly, andShow MoreRelatedMontresor And Fortunato715 Words   |  3 Pagesand being the bigger person. In the short story of â€Å"The Cask of Amontillado† by Edgar Allan Poe, the readers are introduced to two main characters, Montresor and Fortunato. Poe puts them in a bad situation which leads Montresor hating Fortunato, making it hard on Montresor to let go of the situation. On account of his hatred, he wants revenge. Montresor does not care how he will achieve this, he just knows that he wants the other to suffer. However, Fortunato knows nothing about Montresors great schemeRead MoreCharacter Analysis Of Montresor887 Words   |  3 Pagesï » ¿Character Analysis of Montresor If written with skill, â€Å"Villains† can be some of the most interesting characters in literature. The character of Montresor from Edgar Allen Poe’s â€Å"A Cask of Amontillado†. Poe, being the horror writer that he was, portrays this dark character in exactly that way. The story begins with Montresor explaining to the reader as a narrator that a man named Fortunato has insulted and hurt him for a great deal of time. Montresor never explains what exactly Fortunato did toRead MoreQuotes About Montresor766 Words   |  4 PagesThese people are the type who organize terror attacks or murder people. Montresor is a character from Edgar Allan Poe story,  ¨The Cask of Amontillado ¨. Montresor is a man who made a plan to kill a man and the followed through with it. He is an example is one of those very people. Montresor manipulated a man by getting him drunk, so he could kill him. Montresor is vengeful because of peoples wrongdoings against him. Montresor is an evil person because he plotted to kill a man. These are the basicRead MoreMontresor Character Analysis1127 Words   |  5 PagesMontresor was a man who seemed to be very hurt and angry, he had many issues and unresolved problems going on in his life. These different episodes of emotions leads to Montresor being a very manipulative and revengeful person. Which later leads to him accomplishing his revenge in the death of Fortunato. In â€Å"The Cask of Amontillado†, Montresor is fixed on getting revenge on a former friend of his because of insults. And though Montresor accomplished his plan of revenge, his heart and soul is foreverRead MoreMontresor And Fortunato Essay772 Words   |  4 Pageshe became addicted to. Montresor on the other hand wasn’t as social as Fortunato so he was more of a loner and focused on his career into adult hood. He became extremely successful in his career endeavors and he also found the love of his life, Sara, while doing so! His life was perfect, him and Fortunato remained friends but they were not as close as they had once been because of their different life paths. Fortunato longed to spend more time with his friend so Montresor would feel bad and giveRead MoreMontresor And Zaroff Essay1074 Words   |  5 Pagesme without wor rying about punishment. These words are from the intriguing character Montresor, or the author of the story Edgar Allan Poe. Montresor, from the short story of â€Å"the cask of amontillado† is a serial killer who murders people who insult him. In this short tale he murders a man by the name of Fortunato who ends up insulting the wrong person. Another character that would make great friends with Montresor would be General Zaroff, from the short story â€Å"the most dangerous game† by Richard ConnellRead MoreIs Montresor An Unreliable Narrator Essay940 Words   |  4 Pagesthe eyes of a wine enthusiast, called Montresor. The author chooses to write the story through Montresor’s point of view, because it makes the reader really think, and shows them how a murderer thinks. It also adds suspense, leading up to the immolation of Fortunato. In the story Montresor talks about how he is in a toxic friendship, with a man named Fortunato. Montresor apparently suffered ma ny injuries due to Fortunato, but when Fortunato insults him, Montresor can not tolerate it any more. He swearsRead MoreCharacter Analysis Of Montresor1160 Words   |  5 Pagesthe deepest abyss instill fear throughout many stories, such as deranged Montresor from Edgar Allan Poe’s â€Å"The Cask of Amontillado.† In the sinister text, the protagonist Montresor has his eye set on disposing of his nemesis the antagonist, Fortunato, who has in someway done him â€Å"a thousand wrongs† (Poe 67). As Montresor leads an unaware Fortunato into the vaults of his forefathers to get the drink Amontillado, Montresor keeps up the pretense of a cordial, caring friend until the story’s disturbingRead MoreCharacter Analysis Of Montresor903 Words   |  4 Pages One person who takes this quote to an entirely new level is Montresor from â€Å"The Cask of Amontillado†. In this short story by Edgar Allan Poe, Montresor has had enough of his boorish friend Fortuna to and vows for revenge. Before Montresors retaliation, he approaches the sickly Fortunato and offers him some of the rare Amontillado which he has locked away in the cellar of his home. While on their way to retrieve the alcohol, Montresor tells Fortunato to drink for his heavy cough, intoxicating himRead MoreMontresor And Fortunato Analysis1610 Words   |  7 Pageswall to trap him, leaving him to die of starvation. In 50 years, no one has any inkling of what took place in those catacombs, except for Montresor. However, is Montresor’s plot of vengeance truly a success? It seems victorious, as though Montresor got his revenge and enjoyed it through and through until the very end, but Poe hints that it’s not that simple. Montresor lived for 50 years with a guilty conscience, a weight upon his shoulders that is much too heavy for anyone to shake. He murdered a man

Wednesday, December 18, 2019

Book And Memory Gustavus Vassa, Alias Olaudah Equiano,...

In one of the articles titled â€Å"Autobiography and Memory: Gustavus Vassa, alias Olaudah Equiano, the African† by Lovejoy P, he discusses how Equiano’s book played a big role in abolishing the slave trade in Britain. He states, â€Å"The book was influential in shaping public opinion thereafter and therefore was important in the ultimate withdrawal of Britain from the slave trade† (Lovejoy, 1). This evidence proves that Equiano’s book in fact was to demonstrate the evil side of the slave trade. It also shows how his book was successful for the fact that Britain withdrew from the slave trade. The book was able to impact those who have a conscience and show how it ruined the lives of the Africans by stripping them away from their cultures, morals, and families. In terms of the literature device, when he discusses the war, he often uses the pronoun we to draw in his British readers. He forces them to confront abolitionism of slavery. Moreover, the statemen t makes the reader realize how badly they were treated by making the reader live through his experiences. Even if the slave was not in good health, he or she would be forced to work. The severity of the working condition of these slaves was unbearable; they were often worked to death. For Equiano to want to be dead shows how miserable his life might have been. Additionally, Equiano uses the education he received to promote anti-slavery to his readers. Everything that had to do with slavery was evil. Rather than a particular personShow MoreRelatedA Journey Of Freedom By Olaudah Equiano Essay1865 Words   |  8 PagesA Journey to Freedom Olaudah Equiano, The Interesting Narrative depicts one man’s journey of being enslaved to finally obtaining his freedom. The autobiography begins with narrator transporting the reader back to his early youth. Equiano provides a very detailed description of his village life in Eboe, Africa. However, Equiano life and freedom is quickly taken from him, as he is snatched and thrust into the chains of slavery. Along Equiano enslavement he experiences religion, theories of the enlightenmentRead MoreOlaudah Equiano s Journey Of Being Enslaved Essay1875 Words   |  8 PagesOlaudah Equiano, The Interesting Narrative depicts one man’s journey of being enslaved to finally obtaining his freedom. The autobiography begins with the narrator transporting the reader back to his early youth. Equiano provides a very detailed description of his village life in Eboe, Africa. However, Equiano life and freedom is quickly taken from him, as he is snatched and thrust into the chains of slaver y. Along Equiano enslavement he experiences religion, theories of the enlightenment and the

Tuesday, December 10, 2019

Impact of Australian Taxation Law

Question: Discuss about the Impact of Australian Taxation Law. Answer: Introduction The significance of the present discussion is to analyse the impact of Australian taxation law on different business transactions. There are different applicable taxation laws based on personal service income and other business contracts. The analysis of the following case studies will bring a clearer picture while implementing such taxation laws and benefits of respective individuals. According to the case study, Hilary is going to transact a personal service income effort and in that concern, specific industry scale or professional field is the base of tax implication. Australian taxation law related to personal service income is only applicable when personal skills or efforts are directly transacted for income as an individual (Woellner et al. 2016, p.124). Hence, earlier Hilary has forwarded some manuscripts or new resources of mounting experiences and the respective library has modified the same for business use. It can be referred as personal exchange and possibly, Hilary did not have to think much about personal service income laws. Now, the scenario is different that It is simply manufacturing of articles and a matter of sale for business purpose. Australian taxation policy of personal service income can include any of the industries like the financial consultant, IT firms, and technology assistances, construction firms, medical representatives and legal as sistance, but the important factor is that there must be an exchange of personal skills or experience. PSI is not applicable for those professionals who are engaged in working and only receiving remuneration or wages (Tan et al. 2014, p.67). Personal service income in Australian taxation law is only effective when 50% or above money is paid for a contract or personal exchange of property in course of business. In the provided case study, Hilary is going to get entire money while exchanging the mountain-life history and Daily Terror newspaper is going to buy the same resource. It means it is an exchange of property in terms of the business transaction and Hilary has to pay for PSI taxation law of Australia. At a glance, the earlier two-money exchange can also be regarded as an income from personal exertion, but the exchange was made through delivering manuscripts and photographs. This effort does not fall into the category of buying or selling process. Whenever, Hilary is going to manage the entire life story for making a sale, the scenario is different. The amount of taxation in PSI is dependent upon applicants and it is possible that personal services business or PSB can claim for a tax return, but in that concern, cert ain proofs have to deliver in favour of a non-profit making transaction (Campbell, 2015, p.332). Hilary is going to get an amount of $10,000 and the deduction of PSI tax is based on the same amount while there is a matter of selling personal skills and expertise (Evans et al. 2015, p.231). According to the personal exertion income rule and evaluation of income generating source is the core prospect of taxation. Personal service income is not a matter of exchangeable property or amount, but the amount of evaluation is the skills or efforts those are related to produce the respective property or resource for sale. However, in the mentioned case study, the amount of exchanging the life history has already been mentioned and it is very clear that Hilary has to consider the entire amount based on the same. It may be a matter of business transaction or managing a loan, an agreement is necessary. Without an agreement, there will be no course of implicating taxation laws according to Australian legislation (Barkoczy, 2016, p.147). However, the legislation has strictly provided to follow lenders or borrowers to make agreements, otherwise, in a case of disputes or calculation of the interest paid amount, courts and legal heads cannot provide a solution. In the given case study, the parent has not made any kind of agreement while lending money to the son. On the other hand, the amount is also fixed as an additional interest of $ 10,000 at the end of five years. Legal consideration or formal concerns cannot be made in the respective exchange of money, as there is no written document made while making an exchange of the money. A legal document always carries the detail of interest payable, repayment date signed by lenders and borrowers. Assessable income is determined by calculating the amount of tax according to the interests and repayable money (Pinto and Gilchrist, 2013, p.79). In the mentioned case study, the understanding of transaction is made between the parent and son. Therefore, there is the least chance of official or formal document. There is no proof of lending money and repayment. In the entire term of five years, no one can make a claim, as there is no valid document available from either of the sides. It seems that the transaction of money or loan is invalid according to Australian taxation legislation and there will be no complaints recordable in a case of now or late payment. Assessable income always needs proof or legal documentation while there is the matter of paying a tax (Taylor, 2014, p.102). In this case, there are no documents, but the son has paid the money through cheque. There is a provision in Australian income tax act that whenever a larger amount money is officially transacted, the respective person has to provide a source of the respective money or income (Henry et al. 2009, p.96). Based on the same, mother has to pay tax. There was a possibility that the additional amount or interest gained by the mother can be avoided from the assessable amount if the refund was made through the case. Due to having a proof of cheque and official paper, the money will be considered as assessable money. Some earlier instances like the case of 2004 when an athlete, Stone and FCT registered a case due to the unnecessary claim of commission for a tax (King, 2014, p.14). The money received by the athlete was recorded as prize money and legislation offers a tax-free achievement in the case of gift or prize money (Chan, 2014, p.27). On the other hand, the commissioner has regarded the money as professionals income having an engagement of advertising, sponsorship and other relevant packages. In both the cases, the only record of the valid document is the money transaction papers. Some legal and formal written document of personal income includes award, bonus, salary, wage and living remuneration. Likewise, the mother has to pay an additional amount of money as tax having a record of the money transaction document i.e. cheque. Scotts net capital profit or loss with the current year ending Scott has made two transactions of money in two different periods. The purchase of land has been made in 1980 and the building construction has been managed in 1986. It means that there is an engagement of two-taxation period. At the time of land purchase in 1980, the land has been valued $ 90,000 and it accounts as a pre-taxation term. On the other hand, the construction of building in 1996 has been managed with $ 60,000 and it recounts as post taxation period in terms of capital gain. According to the Income Tax Assessment Act of 1986, two different tenures of capital gain taxation accounts for different amounts (Newman, 2016, p.18). Here is a need for proper apportionment ratio that can establish actual amount of taxation evaluating net gain or loss of capital investment. The evaluation of apportionment can be made on the following terms: The value of land as on 1st September 1980: $ 90,000 The value of construction as on 1st September 1986: $ 60,000 The total capital investment stands for: $ 90,000 + $ 60,000 = $ 150,000 Apportion Ratio will be 6:4 Apportioned capital will be $ 80,000 X 40% = $ 320,000 The impact of capital gain will be levied upon $ 320,000. As the land was valued in earlier times, Scott does not have to pay taxes on the capital value and not on the net value. Pre capital taxation value cannot be implemented on the net value and there is a chance of saving money as the amount of $480,000 will not be considered for taxpaying. Now, in order to calculate tax on the evaluated money, there are two processes applicable according to Australian taxation law and those are like indexation and discounting method (Bird and Zolt, 2014, p.670). Indexation method In order to adjust income flows and variations throughout the years, indexation method is used while evaluating capital tax. Purchasing power is not stable and at the same time, it rises according to economic growth. Therefore, it cannot be authentic to measure tax based on the purchased value. Capital value of construction $320,000 Base of indexation cost [60,000 * (68.70 / 43.2)] $95420 Capital gain $224,580 Table 1: Indexation method of taxation (Source: Self-created) Discounting method The discounting method always brings profitable glances of taxpaying, as there are options available to avoid the rise of capital values based on economic growth. The property has been bought in 1980 and it has become ready for sale in 1986. The tenure of six years can bring a greater change. According to the discounting taxation method, Scott has to pay the following amount: Capital cost of construction $320,000 Incurred expense on building cost ($60,000) Net gain $260,000 Discount (50%) $130,000 Net capital gain $130,000 Table 2: Discounting method of taxation (Source: Self-created) From, the above calculation, it seems that Scott has to pay lower tax following the process of discounting method as it avoids the continuous rise including tax discounts. The net capital gain is same for both the calculation and that is $ 320,000. Indexation method incurs a tax of $224,580 whereas discounting method has calculated the amount as $130,000. Therefore, Scott should better follow the least tax payable strategy. Capital gain or loss while selling the property to Scotts daughter While making a sale of property, Scott has to evaluate market value substitution rule. There are different terms available under the market value substitution rule. While making a transaction of property, the initial stage is to evaluate both pre and pro-taxation net capital. The evaluation of apportioning ratio is as follow: The value of land as on 1st September 1980: $ 90,000 The value of construction as on 1st September 1986: $ 60,000 The total capital investment stands for: $ 90,000 + $ 60,000 = $ 150,000 Apportion Ratio will be 6:4 Apportioned capital will be $ 80,000 X 40% = $ 320,000 Market value substitution value means a great tax saving concern as such transactions are regarded as prize money or gift exchanges (Minas and Lim, 2013, p.191). The two basic norms of substitution rules include: A capital gain taxation asset may be less or more than the net capital evaluated Transaction making process is not operated through capital benefits. There are no means of arm forces while making the transaction Scott has decided to sale the property in $200,000 and it seems lower than the net asset evaluated. Therefore, Scott is going to gain a free term of taxation while making a gift measuring transaction only having the net cost of the property without having a transaction income. Capital gain or loss having a company ownership of the property If the owner of the property would be a company or entrepreneurship, there would be no means of tax calculation based on discounting method. A business firm or company tends to make commercial use of properties and Australian accounting standards have safeguarded amortisation norms for transacting commercial properties (Long et al. 2016, p.94). According to the legislation act and Section 115A, a commercial firm may get discounts in tax paying, but at the same time, the value of assets is reduced. Reduction in both the capital assets may cause a reduction in profit. (Nyst 2014, p.24) has stated that Australian Accounting Standards 116 has been especially managed to marginalise the payable amount of tax and profits of business firms. Moreover, having a company ownership, the overall value of the property would reduce and follow the same tax will be deducted according to the norms of AASB income tax act (Sourdin et al. 2015, p.97). Conclusion Therefore, these are all about the different legislation specified by Australian legislation for payable tax properties and business transactions. The discussions have clearly reflected that different calculations and directives are applicable to different kinds of transactions and property ownership. The case studies include the value of documentation while making an official deal, variation of taxable properties based on ownership and status of public service income. The implications of different tax calculation methods have brought the clarity of Australian taxation and policies. Reference List Barkoczy, S., 2016. Core tax legislation and study guide. OUP Catalogue. Bird, R.M. and Zolt, E.M., 2014. Redistribution via taxation: the limited role of the personal income tax in developing countries. Annals of Economics and Finance, 15(2), pp.625-683. Campbell, S., 2015. A mater of trusts: CGT issues when creating and dealing with UPEs. Taxation in Australia, 50(6), p.332. Chan, C., 2014. Earnouts and CGT: Fine-tuning the. Tax Specialist, 18(1), p.27. Evans, C., Minas, J. and Lim, Y., 2015, September. Taxing personal capital gains in Australia: an alternative way forward. In Australian Tax Forum (Vol. 30). Henry, K., Harmer, J., Piggott, J., Ridout, H. and Smith, G., 2009. Australias future tax system. Canberra, Commonwealth Treasury. King, A., 2014. CGT discount for non-residents: More complex than you think!. Taxation in Australia, 49(1), p.14. Long, B., Campbell, J. and Kelshaw, C., 2016. The justice lens on taxation policy in Australia. St Mark's Review, (235), p.94. Minas, J. and Lim, Y., 2013. Taxing capital gains-views from Australia, Canada and the United States. eJournal of Tax Research, 11(2), p.191. Newman, S., 2016. The new CGT withholding regime: More than meets the eye. Proctor, The, 36(5), p.18. Nyst, C. and McAdam, R., 2014. Family law: Tax Office takes aim at separation property settlements: Draft ruling impacts private company transfers. Proctor, The, 34(4), p.24. Pinto, D., Gilchrist, D. and Morgan, A., 2013. A few reflections on the current state of play for not-for-profit taxation arrangements. Taxation in Australia,48(2), p.79. Sourdin, T., Beresford-Wylie, S., March, A. and Shanks, A., 2015. Evaluating Alternative Dispute Resolution in Taxation Disputes. Tan, L.M., Braithwaite, V. and Reinhart, M., 2014. Why do small business taxpayers stay with their practitioners? Trust, competence and aggressive advice. International Small Business Journal. Taylor, D. and McNamara, N., 2014. The Australian consumer law after the first three years-is it a success?. Curtin Law and Taxation Review, 1(1), pp.96-132. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016.Australian Taxation Law 2016. Oxford University Press.

Monday, December 2, 2019

Over And Underfamiliarity With Matthew Essays - Prophets Of Islam

Over And Underfamiliarity With Matthew Over and Underfamiliarity with Matthew 6:11 Hearing something repeatedly can diminish its significance. I suspect that this is particularly true of Scripture. Overfamiliarity with a biblical passage can contribute to its misunderstanding. Sometimes it can reduce a profound saying to nothing more than a clich?. The Lord's Prayer (Mt. 6:9-13) ranks among the most popular passages in the New Testament. Most people who regularly attend a church can recite it from memory. It is a prayer that we have heard and said many times. One of the more memorable lines of the prayer is Give us this day our daily bread (Mt. 6:11). Let us pause for a moment and consider this entreaty phrase by phrase. The line begins with the blunt imperative, Give us! This is a curious manner in which to address God. I have heard parents scold a spoiled child for using similar language.* The middle phrase is this day. I suppose that Jesus intended for his disciples to say this prayer each morning, as they looked forward to God's provision throughout the day.** The third and final phrase is our daily bread, which seems simply to mean the necessary portion of food that a disciple needed to sustain him or herself. Apparently, Jesus taught his disciples to expect that God would meet their fundamental needs day by day. For the majority of Christians who live in Western Europe, North America, and other prosperous areas, Give us this day our daily bread has little relevance. As audacious as this assertion may be, it can be easily verified: simply go to the nearest refrigerator and take inventory of its contents. This line of the prayer is largely irrelevant for me, too. My kitchen contains ample food for at least a week. Unfamiliarity with Jesus' social and religious environment can also muffle the significance of his words. Give us this day our daily bread makes excellent sense within the rich conceptual world of late Second Temple-period Judaism. More specifically, this imperative aimed at God belongs to the culture of what would be called at a later time _talmud Torah_ (the joining of oneself to a sage in order to learn Torah from him). Jesus gathered disciples around himself like the tannaic rabbis would continue to do in the second century A.D. Jesus' agenda, however, was distinctive in that it centered on the Kingdom of Heaven. His agenda was firmly rooted in Israel's Torah. He never dishonored nor violated it,*** but in focusing upon God's Kingdom he stretched its parameters. Jesus' demands for entering the Kingdom of Heaven were high. Among them was a readiness to leave family, property and careers (cf. Lk. 5:11, 28; 14:25-33; 18:22). After a person joined Jesus' band of disciples, the demands for remaining at the center of God's Kingdom remained high. Give us this day our daily bread resonates with the values and priorities of this cultural context. Jesus expected his followers to make moving with God's redemptive activity their priority. Once committed to this program, they had no reason to worry about their basic necessities -- food, clothing and shelter. God would take care of these. Jesus reiterated similar ideas on other occasions. Just before sending out his disciples two by two, he said: The harvest is plentiful, but the laborers are fewGo your wayCarry no purse, no bag, no sandalsWhenever you enter a town and they receive youheal the sick in it and say to them, 'The Kingdom of God has come near to you' (Lk. 10:2-9). As the conclusion for a short homily on anxiety, he exhorted his audience, Seek first his Kingdom and his righteousness, and all these things will be added to you. So, do not worry about tomorrowThe day's troubles will take care of themselves (Mt. 6:33-34). (These things refers to food, drink and clothing.) These sayings of Jesus were apparently not intended as hyperbole or metaphor. Jesus said what he meant. Our hectic lifestyles and the prosperity and materialism of modern, Western society make them, however, difficult to accept. When a sprawling food market is just minutes away by foot, and fewer by car, Give us our daily bread resists a literal interpretation. Nevertheless, despite the difficult choices of re-ordering priorities and re-building the marco-structure of a lifestyle -- which are often necessary for entering the Kingdom of Heaven -- tremendous liberty and privilege accrue to those who make them. They may confidently pursue a life full of assisting those in need: feeding the hungry, clothing the naked, educating the unlearned, visiting those in prison and hospital, caring for the forgotten, and praying for