Tuesday, December 31, 2019
Human Nature And How Social Surroundings Play A Large Role...
For over the past centuries Aboriginal people have endured a long history of suffering due too detrimental effects of Western society; in their attempt to culturally assimilate which has caused catastrophic consequences within aboriginal individuals and communities as a whole. The extent and persistence of settlerââ¬â¢s society inflicted on indigenous people have severely disrupted the culture and have left traumatic scarring. The traumatic events that the indigenous people have experienced, have left them with little or no options, leaving them to turn to less favourable ways, of coping with their reality. To this day, it is still evident that Aboriginal people still face profound social issues caused by our dominant society, which have left them unable to adapt. In order to understand the brutality, it is necessary to investigate the importance of culture and history of how Aboriginals became who they are today, as well the different theoretical approaches in regards to human be haviours and learning theories associated with it. This is reflected on aspects of our human nature and how social surroundings play a large role in human development. To understand the traumatic experiences Aboriginals faced it is crucial to know the importance of culture and the nature of human relations and development, to precisely pin point what in their history has led them to their current standings today. This dates back to the late 15th century, pre-colonization of Canada. Aboriginal peopleShow MoreRelatedThe Theory Of Human Nature And Behavior1178 Words à |à 5 Pages Human nature, or the usual behavioral patterns of most humans alive today, is influenced by a great number of characteristics, mannerisms, and unique traits that are not found in many other organisms across the globe. Two such characteristics, namely language and communication, are so distinct that they can be regarded as the main components for the development and creation of human nature itself, acting as the basis for human consciousness and development. However, although these social constructsRead MoreThe Processes by Which Genes and Environment Operate Together to I nfluence Development1597 Words à |à 7 PagesThe Processes by Which Genes and Environment Operate Together to Influence Development Psychologists have argued for centuries over which has played the larger role in child development, heredity or environment. The British philosopher John Locke (1632 ââ¬â1704) proposed one of the first theories in the seventeenth century. Locke believed that a child was bornRead MoreThe Amygdala And Social Cognition830 Words à |à 4 Pagesdoes the amygdala contribute to social cognition? Choose two or three specific social cognitive processes and review the evidence in support of amygdala participation. (Please note that you DO NOT need to read outside of our articles. The importance of the amygdala in social cognitions has been examined in both primate and human studies. Use of primates to study the social brain suggests that the amygdala contributes to social cognition. Kluver and Bucy made large bilateral lesions in monkey brainsRead MoreNature Vs. Nurture : Addiction1102 Words à |à 5 Pages Nature vs. Nurture: Addiction Introduction Psychology is a developing science which studies the mental functions, processes, and behaviors of an individual. In the science of psychology, many debates arise; nature vs. nurture is one of the most popular ones. These psychological debates are followed by research, backing up either nature or nurture or both. Nature suggest heredity impacts human psychological development; nurture suggests the environment impacts our psychologicalRead MoreSocial Interactions : The Inner Circle1203 Words à |à 5 PagesThe inner circle is the majority of oneââ¬â¢s social interactions, especially at a young age, when they are the most impressionable, these social interactions are a quintessential part of forming their identity. Where and how one lives also greatly influences how they develop, it can decide many behaviors and views on the world that surrounds someone. One factor that is often overlooked is oneââ¬â¢s enemies or struggles, which hold a strong role in development of oneâ â¬â¢s identity. Arguably the most importantRead MoreLev Vygotsky And The Sociocultural Theory Of Development1016 Words à |à 5 PagesThe nature versus nurture debate has been argued since the beginning of the discovery of biology and human evolution. And to this day continues to be a controversy that continues to be highly debated by psychologists and biologists. A fundamental individual is Lev Vygotsky who developed and introduced the Sociocultural Theory of development that was heavily dependent on the influence of environmental factorsââ¬âsuch as social groups, culture and institutionsââ¬âon the cognitive development of childrenRead MoreThe Role Of Nature And Nurture Development At Childhood Stages1603 Words à |à 7 PagesChildhood Development Studentââ¬â¢s Name University Name ââ¬Æ' Childhood Development Introduction Twins who have the same genetic makeup raised up in a different environment have portrayed variation in performance and other dynamics of intelligence quotients, physical development, and socioemotional development. Research on adoptions has also revealed interesting results concerning biological and nature in the development of the children. Therefore, this raises the question about the roles of nature and nurtureRead MoreMead s Theory Of Self And Society1518 Words à |à 7 Pagesin a world that is in a large part constructed in accordance with social and societal norms. He believed that objects, events, and behaviors come from the interpretation people give them, and interpretations vary from one group to another. In specific, the meaning of objects, events, and behaviors comes from the meaning people give these objects events, and behavior; thus, the interpretations may certainly vary from one group of people to the next. Mead emphasized that human beings do not react directlyRea d MoreNature Vs. Nurture : Nature Versus Nurture1678 Words à |à 7 PagesNature Versus Nurture Personality development expands far past the environment. Environment contribute to most of the personality development when it comes to nature versus nurture. Nature versus nurture is a trait that is typically inherited in the human society. Humans see things good or bad within the environment and mimic it. There are questions that still remain about nature versus nurture and the environment. Research is still ongoing and theories are still being made or developed. ScientistsRead MoreWilliam Cronon And Neil Smith1259 Words à |à 6 Pagesto a different approach of human conceptual relationship with nature. In The Trouble with Wilderness, William Cronon speaks about how we reject our responsibility toward nature and the potential danger existing in our conception of wilderness (or nature). à On the other hand, Neil Smith in The Production of Nature introduces us to how humanity transforms the nature in the process of producing commodities. William Cronon discusses how we separate ourselves from our nature of origin (or village) merely
Monday, December 23, 2019
Analysis Of The Poem Comedia - 947 Words
In his life Dante, Alighieri was a famed author, poet, and statesman. Over the course of his life the esteemed thirteenth century Italian wrote a handful of successful works. However, Dante is undoubtedly best known for his critically acclaimed epic poem, Comedà ¬a, which would later be called The Divine Comedy. Comedà ¬a has 3 parts: Inferno, Purgatorio, and Paradiso. The first installment, Inferno, may currently be the most well known of the three poems, spawning countless reprints, several movies and even a video game. Despite being known as a comedy, anyone who has read Inferno realizes that the story is full of symbolism, double entendres, political messages, allusions, religious undertonesâ⬠¦ the list goes on. However, there are several comedic elements in the story that distinguish it from other epic poems such as The Odyssey and Beowulf. Dante, unlike most other poets of the time, intended for his poem to have a parodic style, oftentimes poking fun at Christianity and i ts beliefs. Some of these comedic elements will be addressed and analyzed in this essay, supporting the statement that, despite its deeper meaning, Inferno is a work of humor. ââ¬Å"Mappa dellââ¬â¢Inferno,â⬠Botticelli The story of Inferno revolves around Dante Alighieriââ¬â¢s decent into Hell, accompanied by an Angel named Virgil, who was sent from Heaven to assure Danteââ¬â¢s safe journey. The premise of the story alone carries heavy religious symbolism, but careful observation reveals even more religious meaning thanShow MoreRelatedThe Inferno And What Dante1374 Words à |à 6 PagesIntroduction This paper critically analyzes the character Dante in the Comedia. The paper analyzes the nature of the journey in the Inferno and what Dante needed to learn from it. The changes that were experienced have been analyzed in addition to the important parts of the text that are related to the changes. Moreover, the discussion has been keen to provide relevant illustrations as the case may be in order to emphasize on the character and the changes that are being addressed. Discussion TheRead MorePolitical and Religious Motivations in Dante Alighieriââ¬â¢s Divine Comedia 3036 Words à |à 12 PagesI: Introduction For many years Dante Alighieriââ¬â¢s epic poem the Divine Comedia has been known as a work born from his religious perspective and internal conflict of faith. Many have suggested that he wrote the text to share his perspective of Christianity with the world. However, beyond religious implications, Dante sought just as equally, if not more so, to share his political philosophy and the agony inspired by some of the political occurrences in his life with the world. It is important, thenRead MoreModernist Elements in the Hollow Men7051 Words à |à 29 Pagestendency, and many other attitudes that typify modernist writings, are present in Eliotââ¬â¢s works. This short paper intends to highlight some modernist elements in Eliotââ¬â¢s The Hollow Men as a poem representative of his new innovative poetry and of the spirit of modernism as a whole. I will look at how the poem reflects this newly new literary movement in terms of both thematic matter and style. This latter, of course, shouldnââ¬â¢t be viewed as constant for there is a permanent quest for a style that isRead More Adult Arts Learning Essay2217 Words à |à 9 Pagesimagination in developing new perspectives; they view the arts as a way of engaging adults in imaginative exploration of themselves and their relationship to the world (Dirkx 2000; Kazemek and Rigg 1997). In adult literacy education, analysis of paintings and poems can be a means of developing visual and linguistic acuity, critical thinking, and aesthetic judgment (Dreybus 2000; Kazemek and Rigg 1997). Greene (in Elias, Jones, and Normie 1995) speaks of aesthetic education as a form of critical literacyRead MoreThe Great Divorce and The Divine Comedy3095 Words à |à 13 Pagesacknowledge that though the structures may differ in their overall thematic constructions, Danteââ¬â¢s work determines the arrangement of Lewisââ¬â¢s. In fact scholar Joe R. Christopher argues that, ââ¬Å"The Great Divorce is heavily influenced in structure by Danteââ¬â¢s poemââ¬âbut in a complicated way. A background of the settings will be helpful for the basic discussion, before one considers the structureâ⬠(1). Danteââ¬â¢s work is divided into three distinct sections the ââ¬Å"Infernoâ⬠, ââ¬Å"Purgatoryâ⬠and ââ¬Å"Paradiseâ⬠, with each section
Sunday, December 15, 2019
The Beauty of the Fictional World in Nabokovââ¬â¢s Bend Sinister Free Essays
Since the writer himself claims that Bend Sinister is neither ââ¬Å"serious fictionâ⬠nor ââ¬Å"literature of social comment,â⬠I will refrain from making something out of nothing (for, though Nabokov does this through his fiction, I would not wish to offend him, even if he cannot socially comment on my offense, just as Karl Marx perhaps disliked the ruin of his own piece). Rather, I shall make the argument that literature to Nabokov is like beauty to life. It is not the story that matters, but instead ââ¬Å"it is for the sake of the pages about David and his father that the book was written and should be readâ⬠(xiv). We will write a custom essay sample on The Beauty of the Fictional World in Nabokovââ¬â¢s Bend Sinister or any similar topic only for you Order Now Hence, let us examine what makes Nabokovââ¬â¢s novel so beautiful: What begins as ââ¬Å"An oblong puddle inset in the coarse asphaltâ⬠transforms into Padukgrad, a fictional and totalitarian state somewhere in Europe that hosts two men of differing philosophies yet similar power (1). Krug, the protagonist, immediately surfaces as a danger to the Ekwilist society, which Paduk rules as dictator. Although there is a tendency to classify Padukgrad as a dystopia, one must note that Nabokov was highly critical of ââ¬Å"Orwellââ¬â¢s cliches,â⬠calling him a ââ¬Å"mediocre English [writer]â⬠(2).Nabokov argues that he is ââ¬Å"neither a didacticist nor an allegorizer,â⬠both of which could describe Orwellââ¬â¢s anti-totalitarian voice in 1984 (2). Rather, Vladamir Nabokovââ¬â¢s first American novel, Bend Sinister, presents his fictional dictatorship not as an entity on a path to Armageddon, but as a metaphorical chess game, wherein the main character can be interpreted as the White King and the antagonist as the Black King. Eventually, Krug learns that he is in fact playing a live game of chess, and thatââ¬âironicallyââ¬âhe is the White King in an Armageddon-style chess match for his life. For Krug, a philosopher and professor, there is no draw.Nabokov conscientiously places Krug in Padukgrad, for it is with precision that chess players both set and move their pieces. Whereas a king piece is safest in its initial location, beside the queen and behind a row of pawns, Bend Sinister begins with Krugââ¬â¢s observing ââ¬Å"a fancy footprint filled to the brim with quicksilver . . . from a hospital windowâ⬠(1-2). Nabokov details a rather wonderful scene of a puddle in November. Beauty, I argue, and the hospital are places of sanctuary, a place where one can reflect on ââ¬Å"the beating of [his] loving heartâ⬠(xiv). The beauty ends, however.It becomes known that ââ¬Å"the operation has not been successful and [Krugââ¬â¢s] wife will dieâ⬠(2). In the first chapter, to alight on the metaphor of chess, Krug essentially loses his queen and is subsequently forced to play the rest of the game without what is generally the most powerful piece. Also, it is interesting that he loses his queen in the first person. Throughout most of the novel, Krug is written in the third-person-omniscient voice, and only when the writer intends to remind the reader that Bend Sinister is not a contemporary novel, that it is truly an apocryphal work meant for beauty, does he switch his point of view.Perhaps, Nabokov is presenting the dramatic moment (of the chess game) through Krugââ¬â¢s (the kingââ¬â¢s) eyes to convey the moveââ¬â¢s gravity. However, Nabokov again shifts to the first person perspective on the second to last page, just after ââ¬Å"another and better bullet hitâ⬠Krug (240). In this sense, Nabokov utilizes the third person to communicate his story and the first person to denote the loss of Whiteââ¬â¢s two most impo rtant piecesââ¬âthe King and queen, respectively. It is also this style that categorizes Bend Sinister as post-post-modernism literature, for Nabokov clarifies that, ââ¬Å"among the chaos of written and rewritten pages . . a big moth was clinging with furry feetâ⬠to his [the metafictional writerââ¬â¢s] window (240). Moreover, I shall use this style to make my own points: Orwellââ¬â¢s dystopic world is made realââ¬âNabokovââ¬â¢s world is made fictionally.This is the greatest distinction between the two books. Bend Sinister remains very much a board of pieces that move according to the novelist. And his characters, in turn, are ââ¬Å"absurd imagesâ⬠and ââ¬Å"illusionsâ⬠both to himself and ââ¬Å"to Krugâ⬠(xiv). In essence, the writer is calling the shotsââ¬âthe balls and strikes, and they ââ¬Ëainââ¬â¢t nothing till he calls them. By this, Nabokov creates Padukgrad, and in it, Krug and Paduk. Interestingly, Padukgradââ¬â¢s Ekwilist philosophy of the everyman wishes to create a homogenous, clone-like society wherein each individual is equal and outliers are either integrated or removed. This society, like many totalitarian states, seeks unity through similarity. Thus, Nabokov presents Krug as the counterpart to Padukââ¬âWhite King versus Black King, good versus evil. For example, Adam Krug is depicted as a ââ¬Å"philosopher . . . ith untidy, dusty, or faintly grizzled locks . . . suggestive of the uncouth chess master or of the morose composer, but more intelligentâ⬠and Paduk as someone who ââ¬Å"never got over superficial neatnessâ⬠(46, 80). This is important not only because of Nabokovââ¬â¢s explicit metaphor, but also because the Ekwilist philosophy preaches ââ¬Å"a remoulding of human individuals in conformity with a well-balanced pattern,â⬠the opposite philosophy of Krug [and Nabokov]. The duality is thusly created by Nabokov through philosophyââ¬âanother ironic attribute.One pleasure of the book, as the writer would agree, is the humor. For instance, Paduk institutes ââ¬Å"the Party of the Average Man as based on Skotomaââ¬â¢s book,â⬠which argues that ââ¬Å"a certain computable amount of human consciousness [is] distributed throughout the population of the worldâ⬠and that ââ¬Å"the proudest intellect and the humblest stupidity depended entirely upon the degree of ââ¬Å"world consciousnessâ⬠(75-76). In this, I find that philosophy kills philosophy, king kills king, and the entire purpose of this book arises.That is, if the sake of the pages are for David and his father (Krug), then the genesis of the Ekwilist philosophy and of Padukgrad are highly significant. David is, after all, killed by both. Nabokov includes in Bend Sinister, after describing the origins of Ekwilism, that Skotoma ââ¬Å"omitted to define both the practical method to be pursued and the kind of person or persons responsible for planning and directing the processâ⬠(76). I find this quite humorous for several reasons other than those listed afore. First, Paduk breaks Nabokovââ¬â¢s first rule. Paduk not only takes Skotomaââ¬â¢s book to be ââ¬Å"serious literature,â⬠but then he also misinterprets it. To note, this is why I refrain in my introductory paragraph from making something out of nothing and why I mention Marx, whose philosophy like Skotomaââ¬â¢s is essentially ruined by a lesser, more common man. It is also a reason perhaps for Nabokovââ¬â¢s distaste of George Orwell. Second, it is ironic that the ââ¬Å"kind of personâ⬠who instills this philosophy in Paduk is actually Krug, for Krug drives Paduk in their youth to this uniform extreme.On page 36, for example, Nabokov reveals that Paduk, ââ¬Å"the Ruler, colloquially known as the toad, had been a schoolmateâ⬠of Krugââ¬â¢s. Then later, on page 50, Krug reveals to his scholarly peers at the University that he ââ¬Å"was something of a bullyâ⬠and ââ¬Å"used to trip [Paduk] up and sit upon his face . . . every blessed day for about five school years. â⬠This treatment of Paduk eventually leads him to favor the Ekwilist philosophy and form a totalitarian state. It also leads the reader to understand Krugââ¬â¢s and Padukââ¬â¢s duality, their chess match, and the way in which the White King is losing.Moreover, on the topic of irony and humor (which is beautiful), Bend Sinister is a reflection of Nabokov. One might draw comparison to heraldry whereby the novel derives its name. A sinister is in fact a colored band running from the upper right side of a shield to the lower left side; its opposite is the bend sinister, which runs from left top to right bottom. In the novel, Paduk represents the bend sinister of the shield and Krug represents the sinister, in that the Ekwilist philosophy (the extreme of socialism if you will) is a sinister (evil) bend to the left.Also worthwhile to point out is the name of the shieldââ¬â¢s surfaceââ¬âthe field. A chess match is a battle of kings and pawns on a battlefield. I make my final and daring argument here, as I still wish not to make something out of nothing, but I wish more to make something rather than nothing: Adam Krug is the metaphorical bend sinister to Nabokov. For instance, Adam Krug is ââ¬Å"a non-smoker,â⬠whereas Nabokov admits that his ââ¬Å"daily consumption of cigarettes had reached the four-package markâ⬠(36, xi). Also, the voice of the novel switches between the writerââ¬â¢s conscious thoughts and Krugââ¬â¢s story.In this way, Krug is Nabokov and Nabokov is Krug, but they are not entirely the same. They are the duality of the writer. Just as the protagonist is the king of the book, so too is the novelist. But because Krug is the non-conscientious half, at least in reality, he is the bend sinister of what is good. Literature is often taken out of context or made to be something out of nothing, and Nabokov hated this fact. I have drawn references to Orwell throughout because he, to the abhorrence of Nabokov, wrote in protest to leftist totalitarian states.By doing this, Orwell is upholding the greatest mistake of making something out of nothing because all totalitarian states, like Padukgrad with Ekwilism, take literature or philosophy out of context, and thus, to make a story from nothing results in nothing. Nabokov, a man of true genius, does not present Krug as one. For, although Krug is the greatest thinker in his own world, the fictional world is not real. The fictional world is merely aesthetics for the ââ¬Ëreal world. ââ¬â¢ And the sake of his presentation is merely for ââ¬Å"David and his father,â⬠Nabokovââ¬â¢s beautiful creations. How to cite The Beauty of the Fictional World in Nabokovââ¬â¢s Bend Sinister, Papers
Saturday, December 7, 2019
Evaluation of the Effects of Tax for the Wages-Free-Samples
Questions: 1.Can Robyn be taxed on any part of her salary, from Victoria University, in Australia for the 2016/17 tax year and any other years she acts as coordinator in Calcutta. Fully explain your answer. Ignorer the operation of double tax agreements. 2.Determine what amounts will form part of Pauls assessable income for the 2016/17 taxation year. Fully explain your answer. Answers: 1.Issues: The issue which is discussed below depends on the evaluation of the effects of tax for the wages or the salary which were derived by a resident of Australia who is working overseas and for taxation purposes, has to leave the country. Legislation: C. of T. v. Jenkins 82 ATC 4098 C. of T. v. Applegate(1979) 9 ATR 899 Henderson v. Henderson [1965] 1 All E.R.179 Subsection 6 (1) of income tax assessment act 1936 Taxation rulings of IT 2650 Application: This particular study considers the tax treatment of the salary which have been ascertained by Can Robyn from the Indian Subcontinent in the form of an employment overseas in order to work as an arranger for the University of Calcutta. The requirements for working as a co-ordinator were lengthy, because Can Robyn desired to work for so long as there would be the existence of the course in the University of Calcutta. According to the taxation rulings of IT 2650 the guidelines aim to be laid for ascertaining whether a particular person who leaves the country Australia, to reside overseas temporarily due to work assignments ceases to remain an Australian resident due to the reason of income tax during their stay outside the Country of Australia. [1] In accordance with the subsection 6 (1) of income tax assessment act 1936 individuals having domicile in Australia as given by the commissioner remains satisfied by their abode being outside of the country Australia[2]. According to the statement under subsection 6 (1) an individual residing in Australia, for more than half of the entire year of income will be considered as a resident of Australia unless there is contentment within the commissioner that the individual does not intend to stay in Australia for a permanent period of time. Regarding the subsection 6 (1) of the ITAA 1936 it can be stated that Can Robyn would be considered as a resident of Australia as she has stayed in Australia for not less than half of the entire year of income before leaving the country[3]. Evidently, a flat was under the ownership of Can Robyn, and it was not abandoned by her. There is a possibility that the flat owned by Can Robyn was on mortgage and the amount of mortgage was paid from the income of employment which was received in the bank account in Australia. According to the statement in Henderson v. Henderson [1965] 1 All E.R.179 the own origin of a persons domicile is maintained unless the particular individual acquires their own choice of domicile in a different state by the law operations[4]. From the current study it can be stated that Can Robyn has kept her Melbourne flat retained, and it is her intention to return to Australia clearly which foreseen as well as expected, as also the contingency after the end of her employment in Calcutta University. Based on the liability of Tax, on the segment of income which is assessable in the bank account in Australia, the tax liability originates in the connected to the taxation ruling of IT 2650 the residence of the taxpayers must be considered after putting the rulings discussed above[5]. In case the references F.C. of T. v. Applegate(1979) 9 ATR 899 the question of the utmost importance is the residential status of an individual organisation leaving the Australian country for the tax purpose. In general the particular individual leaving Australia permanently would be regarded as upholding the Australian Domicile omitting the individual gets a different place to stay based on the law operations[6]. According to the present situation, Can Robyn will be considered to have kept her Australian Citizenship due to the maintenance of her bank account in Australia such that it becomes possible for her to pay for her mortgage flat from the remuneration amount provided to her in her bank account in Australia. Thus, a Visa in working condition for a significant period of time would not be thought of as sufficient evidence of attaining a new domicile for Can Robyn. Determining the consequences of tax, the salary received by Can in her bank account would be considered as foreign employment of income. The foreign employment and its income, can be defined as that income of a particular individual who is an Australian resident working as an employee overseas. Any resident of Australia, is usually taxed on the basis of income which is obtained in every quarter of the world. In connection to the present scenario, Can Robyns income amount obtained from the Australian bank account belonging to her would be treated as assessable income. It is to be understood that the a payment given in Australia can still qualify for foreign income even if the amount is not derived by a person working outside the country anywhere overseas. With regard to F.C. of T. v. Jenkins 82 ATC 4098 the foreign employment obtained from the Indian subcontinent, would attract the liability of tax and is likely to comprise a segment of the assessable income in the form of overseas em ployment income[7]. 2.Issues: The present issue depends on the determination of taxable income of the payer of tax which has the personal business of the Teacher of Golf. Legislation: Barratt v. FC of T92 ATC Henderson v. FC of T(1970) Taxation Rulings TR 93/11 Subsection 6-5 (2) and (3) of the Income Tax Assessment Act 1997 Subsection 25 (1) Application: In compliance with subsection 6-5 (2) and (3) of the Income Tax Assessment Act 1997 it is compulsory for each of the taxpayers to take account of the income which is taxable in the gross or total income which they generate[8]. As mentioned in subsections 6-5 (2) and (3) an income ascertained at the time of the income year but obtained from another income year was thought of as a topic of speculation by the taxpayers. It is crucial for the taxpayers to apply the suitable method of ascertaining the earnings applied in a particular year of income[9]. As defined in taxation rulings of TR 93/11 it is important for each individual to apply one of the two processes namely the earning process or receipt process of the accounting tax in order to determine the assessable income. Based on the TR 93/11 the fee income receipt, under the subsection 25 (1) will be regarded as connected to the ordinary conceptions of ITAA 1936 for experts or professionals whose income is to be assessed under the accrual basis[10]. As is clear from the scenario discussed, which was received by Paul, he received a free earning from the golfs private lessons from his clients. This gave the introduction to the concepts discussed under subsection 25 (1) of the ITAA[11]. This needs to be ascertained from the current study on Paul with regard to the contract that Paul entered. It has also been determined that the Paul was given a fee by Doreen, after imparting five years of golf lessons. This resulted in the recoverable debt establishment in case the professional person is not required to perform any actions before the debt is entitled to be paid. There is the possibility of recovering the fees if the time for reimbursement has been sanctioned. In the case of Henderson v. FC of T(1970) assessable income in terms of accrual basis is ascertained under the subsection 25 (1) of the ITAA where a recoverable debt is formed. Along with this particular development, an individual who is extremely professional receives the fee income beforehand and an arrangement has been created between the client and the professionals fee income, which is generated becomes connected either entirely or partially for which the person completes the work[12]. From the current scenario it is evident that the derivable fee income by Paul, is thought of as a part of his assessable income will be considered at the time of considering the determination of tax liability. From the current study of Paul, the fee income receipt by Doreen would be considered as a segment of assessable income. The amount of fees that Paul received would be regarded as the assessable income. This is because, the fee receipt would be considered as assessable income for the lesson he provided to his client[13]. During the time of ascertaining the assessable income belonging to Paul, receipt of sum $6,000 and $28,000 from the lessons on Golf, would be considered as taxable income. As in the case of Barratt v. FC of T92 ATC the court of Australia has also taken the statutory impediment under consideration at the beginning of the proceedings of bad but recoverable debt[14]. Particular Amount Receipt 6000 Lessons from Golf 28000 Taxable income 34000 However, this does not put of the time of derived fee income under the subsection 25 (1) by the professional person, the income of whom would be treated for tax purpose under the accrual basis[15]. Conclusion: In terms of the conclusion of the stated case study, the situation of Paul, is thought of as the considered as the aftermath of income tax at the time of business. With regard to the sub-section 25 (1) of the Income Tax Assessment Act 1936 the amount which Paul received as his earnings, from the golf lessons imparted, are to be treated as assessable income and will be taken into consideration in the calculation of the assessable income. Reference List: Anderson, Colin, Jennifer Dickfos, and Catherine Brown. "The Australian Taxation Office-what role does it play in anti-phoenix activity?."INSOLVENCY LAW JOURNAL24.2 (2016): 127-140. Barkoczy, Stephen. "Foundations of Taxation Law 2016."OUP Catalogue(2016). 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"Reforms required to the Australian tax system to improve biodiversity conservation on private land."Environmental and planning law journal33.5 (2016): 443-450. Snape, John, and Jeremy De Souza.Environmental taxation law: policy, contexts and practice. Routledge, 2016. Tan, Lin Mei, Valerie Braithwaite, and Monika Reinhart. "Why do small business taxpayers stay with their practitioners? Trust, competence and aggressive advice."International Small Business Journal34.3 (2016): 329-344. Taylor, Grantley, and Grant Richardson. "The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms."Journal of International Accounting, Auditing and Taxation22.1 (2013): 12-25. Vann, Richard J. "Hybrid Entities in Australia: Resource Capital Fund III LP Case." (2016). Woellner, R. H., et al.Australian Taxation Law Select: Legislation and Commentary 2016. Oxford University Press, 2016. Pinto, Dale. "State taxes."Australian Taxation Law. 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