Stories behind the Complex Compositions Sculpture Comparison

This paper will discuss and compare A Faun Teased by Children sculpture, of the Italian Baroque style, and the Little Fourteen Year Old Dancer of the French impressionist style. These two sculptures give us a clear insight and allows us to peer in on the moment that is taking place. The active movement, strong diagonals and dramatic facial expressions of the figures in A Faun Teased by Children tells the on looker a vivid detailed story of the actions that are taking place and what role each figure is taking on, in a mythical scene, while the stagnant and serene pose of the Fourteen Year Old Girl resonates calmness and a moment that has not taken place just yet. A Faun Teased by Children is a sculpture chiseled out of marble,†¦show more content†¦The naughty babies’ facial expressions showcase different moods. The baby that is tugging on the faun’s hair has sort of a humanized demonic smile on its face as if it is enjoying the agony that he is causing the faun. The baby grasping his arm looks mildly annoyed with little to no excitement on his face. The baby that is at the bottom of the tree looks terrified with a stinging hint of pain flashing across his face. His body is also tense and in an uncomfortable position straddling the lion with his back twisted back. These actions are all engaging. The toothless faun wearing a wreath is shown advancing up the tree. He is engaged in an open pose his legs are drastically stretched in the opposite direction and his arm replicate his legs in opposition. The faun looks as if he is try to escape the wrath of the children. His face sports an agonizing tense grimace that mirrors the expression of the child at bottom of the tree: pain and tension because the pulling of his hair. The animals in the scene are engaged. The lizard appears to be escaping the commotion. The pregnant lion underneath the falling child is enjoying a healthy fruity snack, removing his subconscious mind from the commotion that is currently taking place whilst holding the child’s left leg captive. The skin of a lion is resting on a branch of the tree just under the left arm of the faun. TheShow MoreRelatedHumanities11870 Words   |  48 Pages MODULE 1: INTRODUCTION This module provides an overview on the subject of art appreciation for those entirely new to the subject. This is a complex topic to deal with and it is impossible to have a truly comprehensive discussion on the topic in such a brief essay. The student is advised to consult more advanced texts to gain further understanding of how to appreciate art more fully. HUMANITIES: What is it? †¢ The term Humanities comes from the Latin word, â€Å"humanitas† †¢ It generallyRead MoreContemporary Art : Modern Art2674 Words   |  11 Pagesrejection of traditions. It does not accept laws of art, but instead creates art in a state of flux. Manipulation of form is vital in modern art. Modernists do not use any particular form or composition in their artworks. Whilst other artists looked to Old Masters for compositional inspiration, modern compositions are more original. For example, in Mondrian’s Fox Trot, 1929, he completely deconstructs any hint of object, leaving only a linear design. The canvas is tilted in a fashion that manipulatesRead MorePros and Cons About Mass Tourism2899 Words   |  12 Pages†¢ Develop their understanding of line, shape, colour, form, tone, texture, pattern, perspective, image and media †¢ Develop their ability to use materials and processes to convey feelings, meanings and ideas †¢ Explore the ideas and meanings behind works of famous artists and designers †¢ Learn about the different functions of art and design in their own lives and throughout history †¢ Learn how to make thoughtful judgements and aesthetic practical decisions †¢ Learn how to criticiseRead MoreArt as an Embodied Imagination22095 Words   |  89 PagesAt the ï ¬ rst level, individuals are conscious of their feelings and actions while, at the second level, sensorimotor and other bodily oriented inference mechanisms inform their processes of abstract thought and reasoning. We analyze the consumption stories of 30 museum goers in order to understand how people move through museum spaces and feel, touch, hear, smell, and taste art. Further, through an analysis of metaphors and the use of conceptual blending, we tap into the participants’ unconscious mindsRead MoreArt as an Embodied Imagination22095 Words   |  89 PagesAt the ï ¬ rst level, individuals are conscious of their feelings and actions while, at the second level, sensorimotor and other bodily oriented inference mechanisms inform their processes of abstract thought and reasoning. We analyze the consumption stories of 30 museum goers in order to understand how peo ple move through museum spaces and feel, touch, hear, smell, and taste art. Further, through an analysis of metaphors and the use of conceptual blending, we tap into the participants’ unconscious mindsRead MoreRosalind Krauss - Photographys Discursive Spaces9350 Words   |  38 Pagesso that if the rocks seem to float, to hover, they do so as shape merely. The luminous ground overmasters their bulk, making them instead, the functions of design. The mysterious beauty of the image is in this opulent flattening of its space. By comparison, the lithograph is an object of insistent visual banality. Everything that is mysterious in the photograph has been explained with supplemental, chatty detail. Clouds have been massed in the sky. The far shore of the lake has been given a definitiveRead MorePepsi-Performance Appraisal12521 Words   |  51 Pagesappraisal is made under a method where the jobs being evaluated based on descriptive statements about effective and ineffective behav ior on jobs. 3. Paired comparison analysis This form of performance appraisal is a good way to make full use of the methods of options. There will be a list of relevant options. Each option is in comparison with the others in the list. The results will be calculated and then such option with highest score will be mostly chosen. 4. Graphic rating scales ThisRead MoreMetz Film Language a Semiotics of the Cinema PDF100902 Words   |  316 Pageson Terminology The special terminology of European semiotics and structural linguistics may be unfamiliar to many American readers. It is impossible to give full definitions of all the terms that occur in this book without discussing the theories behind them at considerable length. It is hoped, simply, that the following explanations will give the reader a basic orientation. To accomplish this, references are provided to the key theoretical passages in the fundamental writings of linguistics andRead MoreGp Essay Mainpoints24643 Words   |  99 Pagesget in the way of a good story† is an instruction often heard in the newsroom †¢ Concept of media ethics is conceived to be an oxymoron. Sadly, many aspects of the modern media are stripped of almost all ethical concerns. In a reality of competition, ratings and economic considerations, ethics becomes a secondary, sometimes irritating, issue †¢ E.g. But consider 2003, New York Times writer Jayson Blair caught for plagiarising and falsifying elements of his stories †¦ clear to public that newspapersRead MoreEssay Developmental Psychology and Children43507 Words   |  175 Pagestheir knowledge of the children in their care in deciding what the balance should be. When a child engages in a self chosen pursuit, this is childinitiated activity. For example, a child might elect to play with a fire engine – fitting the driver behind the steering wheel, extracting the driver, replacing the driver, throwing the driver back into a box and introducing a different driver. Another instance of a child-initiated choice may be where a child takes ownership of an activity and ‘subverts’

The Worst Polluted Places on Earth

More than 10 million people in eight different countries are at serious risk for cancer, respiratory diseases, and premature death because they live in the 10 most polluted places on Earth, according to a report by the Blacksmith Institute, a nonprofit organization that works to identify and solve specific environmental problems worldwide. Top 10 Worst Polluted Places Chernobyl in Ukraine, site of the world’s worst nuclear accident to date, is the best-known place on the list. The other places are unknown to most people and located far from major cities and populations centers, yet 10 million people either suffer or risk serious health effects because of environmental problems ranging from lead contamination to radiation. â€Å"Living in a town with serious pollution is like living under a death sentence,† the report says. â€Å"If the damage does not come from immediate poisoning, then cancers, lung infections, developmental delays, are likely outcomes.† â€Å"There are some towns where life expectancy approaches medieval rates, where birth defects are the norm, not the exception,† the report continues. â€Å"In other places, childrens asthma rates are measured above 90 percent, or mental retardation is endemic. In these places, life expectancy may be half that of the richest nations. The great suffering of these communities compounds the tragedy of so few years on earth. The Worst Polluted Sites Serve as Examples of Widespread Problems Russia leads the list of eight nations, with three of the 10 worst polluted sites. Other sites were chosen because they are examples of problems found in many places around the world. For example, Haina, Dominican Republic has severe lead contamination — a problem that is common in many poor countries. Linfen, China is just one of several Chinese cities choking on industrial air pollution. And Ranipet, India is a nasty example of serious groundwater pollution by heavy metals. The Top 10 Worst Polluted Places The Top 10 worst polluted places in the world are: Chernobyl, UkraineDzerzhinsk, RussiaHaina, Dominican RepublicKabwe, ZambiaLa Oroya, PeruLinfen, ChinaMaiuu Suu, KyrgyzstanNorilsk, RussiaRanipet, IndiaRudnaya Pristan/Dalnegorsk, Russia Choosing the Top 10 Worst Polluted Places The Top 10 worst polluted places were chosen by the Blacksmith Institute’s Technical Advisory Board from a list of 35 polluted places that had been narrowed from 300 polluted places identified by the Institute or nominated by people worldwide. The Technical Advisory Board includes experts from Johns Hopkins, Hunter College, Harvard University, IIT India, the University of Idaho, Mount Sinai Hospital, and leaders of major international environmental remediation companies. Solving Global Pollution Problems According to the report, â€Å"there are potential remedies for these sites. Problems like this have been solved over the years in the developed world, and we have the capacity and the technology to spread our experience to our afflicted neighbors.† â€Å"The most important thing is to achieve some practical progress in dealing with these polluted places,† says Dave Hanrahan, chief of global operations for the Blacksmith Institute. â€Å"There is a lot of good work being done in understanding the problems and in identifying possible approaches. Our goal is to instill a sense of urgency about tackling these priority sites.† Edited by Frederic Beaudry

Christian Doctrine Angels are Warriors of God - 1324 Words

Many things may come to mind when you think of the word, angel. You probably think of winged beings who sit on clouds all day singing and playing lyres. If you had thought that, you are wrong, very wrong. Angels are warriors of God, abiding by His Laws and His Laws only. They are protectors of earth and its inhabitants and sometimes, the destroyers. An angel’s importance may not be widely known, but their job for us will never be forgotten. Angels are pure spirits that were created by God. The English word, angel, comes from a Greek translation, angelos, meaning messenger. However, there are two exceptions. The Hebrew word, malak, is another word for angel or messenger. The Old Testament had a belief in angels, because they had no doubt†¦show more content†¦The first angels mentioned was the Cherubim in Genesis 3:14. Cherubim have four wings, which are all used for flying. They stand for Wisdom, or the one who prays. Being the record keepers of heaven, they are the on ly ones allowed that can stand by God’s Throne. Cherubim are more closely linked to God’s Glory, because they symbolize God’s power and mobility. Thrones are the third ranking order. They are highly known as wheels and the many-eyed ones, because they have four faces and four wings. Their wings shone like burnished brass and were combined. Their wings make a noise of great waters. Thrones had a face of a man, a lion, an ox, and an eagle. Above their many heads stood a shining â€Å"likeness of firmament†, which was the color of crystal. Since they carried out God’s decisions, they were angels of justice. Thrones were angels of pure humility as well as submission and peace. Dominions were the fourth ranking order. They decide the failure or success of a nation or nations. Seeing that they make known God’s commands, they regulate all the angels. This makes them angels of leadership. Most are seen as wearing long albs, which are gowns reaching their feet, that were hitched with a golden belt, and sometimes adorned with a green sole. In the dominion’s right hand, they carry a golden staff while holding a Seal of God in their left. Sometimes, they carry an orb or scepter in their hands. Virtues are the fifth ranking order. Being theShow MoreRelatedTheology: Reflective Paper1222 Words   |  5 PagesIntroduction: As Christians we are identified by a number of terms: Child of God, Person of Faith, Believer or Follower of Christ just to name a few but what if we were identified by our spiritual maturity rather than in general terms? Would we be more diligent in our spiritual growth and more solid in our foundation of faith if it were part of our identification as followers of Christ? How many of us, myself included, would truthfully be called Prayer Warrior, Evangelist (a preacher of the gospel)Read MoreThe Primary Message Of The Bible1258 Words   |  6 Pagesman but the Scripture also contains hundreds of references to angels, the supernatural beings God created to serve Him. They interact with God and man throughout the Bible. They are seen praising God and serving the saints. It is important not to neglect the subject of angels in studying the Bible. Christian theology includes three branches, which deal with different categories of angels: Angelology, Satanology and Demonology. Angels are invisible, immortal spirits â€Å"endowed with intelligence andRead MorePlatos Belief that the Human Soul is Immortal1297 Words   |  6 Pagesthe familiar triad set forth by Plato. God maintains His position as the Father and most important; Jesus becomes a divine human - born of the Father and the Holy Spirit; and the Holy Spirit brings knowledge and truths which are set forth by both the Father and Son. â€Å"The true foundation upon which the doctrine rests is God himself†¦ it is God as he acted in history, entering our world as a Jewish carpenter named Jesus, dying and rising again to save. It is God as he acted in history at Pentecost, descendingRead MoreEssay Beowulf: A Christian and Pagan Poem3470 Words   |  14 PagesBeowulf – a Christian-Pagan Poem  Ã‚     Ã‚  Ã‚  Ã‚   In Beowulf the pagan aspect is revealed through many passages and many heathen rites or customs in which the form of expression or the thought suggests pagan usage or beliefs. The Christian aspect is revealed through 68 passages in which the form of expression or the thought suggests Christian usage or doctrine (Blackburn 3). The Christian element seems to be too deeply imbedded in the text of Beowulf for us to conclude that it is due to additionsRead More History Of Islam Essay1650 Words   |  7 Pages360 idols representing different gods and prophets, one for each degree of the earth. The environment in which Muhammad was raised was a polytheistic society that had a strong emphasis on religion but not religious purity. This clear lack of religious dedication upset Muhammad greatly, and he began to speak out against the practice of idolatry. By this time Muhammad had gained a large following. By the age of forty, Muhammad began to receive visits from the angel Gabriel, who recited Gods word toRead MoreBrief Summary On Christianity And Buddhism1812 Words   |  8 PagesChrist approximately 2,000 years ago. â€Å"This religion is based on the belief that the is one supreme, eternal, infinite God, the Creator of the heaven and earth.† Those who are good will be rewarded by Christ in heaven and those who are unscrupulous will be punished in hell. Christianity also beliefs that there are three persons in the Holy Trinity: God the Father, God the Son, and God the Holy Spirit and that the second person is Christ who died crucified on the cross to save the people. Lastly, â€Å"thatRead MoreCritical Reflection And Intercultural Relations Between Jewish And Muslim Traditions And Nature Of Experiencing The Divine1290 Words   |  6 Pagesto Allah. Keeler, in explicating the Islamic view of Moses, demonstrates that Moses exhibits several of the major themes in Islamic tradition, and is therefore mentioned 502 times in the Koran since he is the prophet â€Å"whose career as a messenger of God, lawgiver and leader of his community most closely parallels and foreshadows that of Muhammad†. Thus Moses is considered to be a prophetic predecessor to Muhammad, as well as the pioneer of Muslim prayer since he was the first to establish the practiceRead MoreA Comparison of Christi an Influence on Beowulf and The Saga of King Hrolf Kraki2779 Words   |  12 PagesChristian Influence on Beowulf and The Saga of King Hrolf Kraki  Ã‚     Ã‚  Ã‚  Ã‚   In Beowulf the Christian influence is revealed through approximately 70 passages in which the form of expression or the thought suggests Christian usage or doctrine (Blackburn 3); The Saga of King Hrolf Kraki is in its own way infused with Christian values even though it preserves remnants of the cult of Odin.    The Christian element seems to be too deeply interwoven in the text of Beowulf for us to suppose thatRead More Native American Religion Essay2452 Words   |  10 Pagesthat the languages of the indigenous peoples did not include words for religion or for God as Europeans understood these concepts. These Europeans considered themselves a civilized and pious people who lived according to the ways and teachings of the Christian Bible and believed that this was the only proper and correct code of conduct. Believing that the lack of Native American words to identify and describe God and religion meant that these concepts did not exist within the culture and society ofRead MoreFall from Grace: Satan as a Spiritually Corrupt Hero in Miltons Paradise Lost2859 Words   |  12 PagesSatan is the protagonist or a hero. As an angel in God the Fathers Heaven, Satan rose up with a group of following of one-third of all of Heavens angels and tried to unseat Jehovah from His station as the Divin e Ruler. God cast Satan and the other rebellious angels out of Heaven and eternally damned them to Hell and to morph into demonic devils. The poem opens just after Satan has entered Hell, where all hope seems lost for the creatures cast down by God unto the lake of fire. Milton has created

Rhetorical Analysis Of Violent Media Is Good For Kids

Tabitha Desiree Luke Mrs. Woodward English 101 10 October 2017 A Rhetorical Analysis of Violent Media is Good for Kids From early childhood, parents, teachers, and other adults instill in us that violence is bad and unethical. We can all agree that we should avoid certain forms of violent behavior if possible; however, it is incorrect to assume that all forms of violence is bad. In his article Violent Media is Good For Kids, Gerald Jones argues that creative violence such as gory video games, Comic books, and play fighting give children tools to master rage and actually help more kids than they hurt. What the author is saying here is correct because children use these types of influences in imaginary play at a young age,†¦show more content†¦While the Incredible Hulk was a ticking time bomb and completely out of control he was a sort of Jekel and Mr. Hyde character. Timid geek, gone raging goliath if you must. Yes, he was out of control and frightened tearing up everything in his path, but on the other side of that, he was also a caring good-hearted person that got a good enough handle on hi s destructive side that he became a hero and started working with the Avengers. Jones is wrong to imply that the only reason these comics were good for him was due to the violence alone. This was not a character like the Joker who just tortured and corrupted people for a laugh and killed mercilessly, there is a reason the good guy always wins in these comics, and that is to appeal to the children reading them and to instill that type of behavior. Everybody loves a winner so when they make Batman or Superman triumph over The Joker or Lex Luthor the authors are instilling the value that good triumphs over evil to their audience. This means that while yes, they were good for him because they were violent and juvenile; they were also good because they still had those messages of conquering the demon, or lose yourself but find yourself again. Jones goes on to persuade us by using his son as an example. I have watched my son living the same story — transforming himself into a bloodthirsty dinosaur to embolden himself for the plunge into preschool, a Power Ranger to muscle through aShow MoreRelatedViolent Media Is Good for Kids Essay942 Words   |  4 PagesViolent Media is Good for Kids Analysis From infancy onward, parents and teachers have drilled into the young generation that violence should be avoided at all costs. They have preached cooperation, tolerance, and â€Å"using one’s words† as tactics to combat difficult situations. Although those lessons are valid, Gerald Jones claims there is an alternative way. In his essay, â€Å"Violent Media is Good for Kids,† Jones argues that â€Å"creative violence- bonking cartoons, bloody videogames, toy guns-givesRead MoreComparative Rhetorical Analysis : `` Just Read And Write, But Right And Wrong `` Essay1334 Words   |  6 PagesComparative Rhetorical Analysis Final Essay The debate over rather children should learn values at home or in school is not a complicated one. The process of learning values in school, as oppose to home is referred to as character education. Should we require character education in our school systems? Kathleen Townsend explains in, â€Å"Just Read and Write, but Right and Wrong† and â€Å"Character Education Will Likely Fail† by Thomas J. Lasley, the main attention is directed to teachers and adults who considerRead MoreEssay Rhetorical Visions in the Film, American History X3044 Words   |  13 PagesRhetorical Visions in the Film, American History X â€Å"Hate is baggage. Lifes too short to be pissed off all the time†. This is a quote from the film American History X. This film sends out a powerful message about hate groups such as skinheads and Neo-Nazis. The vision of this movie is to make others aware of the complex life of a skinhead. Through different symbolism we see how society views this group. We also are made aware of the continuous cycle of violence that continues to existRead MoreEssay about Discriminatory Rhetoric in Athletics2476 Words   |  10 Pagessports was never more apparent. Today, that same vitriol manifests itself in various forms of discrimination. Rhetorical forms of discrimination are just as damaging today as outright bigotry was then. Though rhetorical racism is not as overt, it continually influences an audience that is largely unaware of its existence. One of the most common, subversive and least understood rhetorical tools of racism is racialism. Racialism is the practice of identifying a person’s character traits, abilitiesRead MoreThe Role of Advertising in Marketing Communications9872 Words   |  40 Pagesnot the only one – or even the most important one – in terms of building brand equity. The marketing communications mix consists of six major modes of communication: 1. ADVERTISING – Any paid form of nonpersonal presentation and promotion of ideas, goods, or services by an identified sponsor. Advertising can be used to build up a long – term image for a product or trigger quick sales. Advertising can efficiently reach geographically dispersed buyers. Advantages and disadvantages of advertising shouldRead Moreunethical advertising14492 Words   |  58 PagesGenerally speaking, advertising is the promotion of goods, services and ideas, usually by an identified sponsor. Marketers see advertising as part of an overall promotional strategy. Other components of the promotional mix include publicity, public relations, personal selling and sales promotion. Advertisement Advertising is a form of communication whose purpose is to inform potential customers about products and services and how to obtain and use them. Many advertisements are also designed toRead MoreFootball Hooliganism11213 Words   |  45 PagesHooliganism Overview The destructive and unruly behavior of extraordinarily zealous football fans is referred to as football hooliganism. The participants of football hooliganism who support their respective football clubs demonstrate all kinds of violent behaviors including scuffling, sabotage and intimidation (Another sorry outbreak of the England disease, 2004). This behavior is most often based on the rivalry that exists between different football clubs or teams and can give rise to great conflictsRead MoreLanguage of Advertising20371 Words   |  82 Pagespeculiarities of advertising language are the subject of this graduation paper. At the beginning, in the first chapter is given a general definition of advertising language, its history. The second chapter is types of advertising (consumer advertising, media of consumer advertising). In the third chapter we consider slogans, logos, types with tone and some thoughts of colour. In the fourth chapter we study advertising as a service. The fifth chapt er includes new agencies such as newspapers, periodicalsRead MoreThe Five Dysfunctions of a Team a Leadership Fable46009 Words   |  185 Pagesit while simultaneously surrendering to the impossibility of actually making it happen. And that is where the rarity of teamwork comes into play. For all the attention that it has received over the years from scholars, coaches, teachers, and the media, teamwork is as elusive as it has ever been within most organizations. The fact remains that teams, because they are made up of imperfect human beings, are inherently dysfunctional. vii 03_960756_flast.qxd 3/25/05 9:59 AM Page viii Read MoreLogical Reasoning189930 Words   |  760 Pagesreasoning has been enjoyable for me, but special thanks go to my children, Joshua, 8, and Justine, 3, for comic relief during the months of writing. This book is dedicated to them. For the 2012 edition: This book is dedicated to my wife Hellan whose good advice has improved the book in many ways. vi Table of Contents Preface.........................................................................................................................................................iii Copyright

Thus I Refute Beelzy free essay sample

Thus I Refute Beelzy is a mind-boggling example of a short story that compels the readers mind to untangle the fascinating yarn that is spun by the author, John Collier. Collier wanted to send a buried message to his readers, to let them figure out what he meant on their own. Indeed, the significance of the story will be slightly different for everyone, effectively a custom story for everyone who reads it, yet the main purpose Collier had in mind prevails; that in everyone there is evil. Throughout the work, we are given no indication as to the finale of the story. Of course, the reader will have a premonition that some ill will come to Simon as his father continually threatens him, If you cant learn it at one end, you shall learn it at the other. heightening the emotion we feel for the unjustly treated young child and the suspense we feel regarding his outcome. We will write a custom essay sample on Thus I Refute Beelzy or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Not even a single piece of foreshadowing is there to prepare us for the fate of Mr. Carter, thus making the ending so much more shocking and inexplicable to the reader. Nevertheless the reader can not just walk away from the story without pondering how the author thought to scribe this violent conclusion. However, this illustrates the most prominent point of Colliers writing genius because it gets the reader thinking about the idea behind the story. Admittedly, this is a most thought provoking tale. Though the question of exactly which thought Collier was trying to place in our minds remains. When we read the story, we can not help but think how normal everything seems until the end, just like our world, or at least like our world in mid-20th century Britain. We refuse to include the shocking ending into our world, when in fact that is the intention of the story. The denial our society possesses when faced with the evil part of it is exactly what Collier was trying to showcase. Mr. Beelzy, a reference to Beelzebub, a demon who is closely tied with the devil, is dismissed as unreal in the readers psyche at first. This is a reflection of societys ignorance of the wickedness that reigns yet in todays world. Nonetheless, some might find the process of exploring and analyzing tedious and superfluous. Collier could very well have written exactly what e meant instead of going through a whole story to come to the same conclusion, but the use of the story forces us to draw our preliminary judgments, and gives us the perspective and successfully the proof that we as individuals do in fact think in this way, as opposed to him informing us that we do. Therefore, Colliers short story is a valuable analysis of society and its refusal to admit that evil exists within everyone. It is a piece of noteworthy literature, both in stylistic form and in subject matter, well worth the time of consideration that one must utilize in order to discover the authors rationale.

Costs of Goods and Services Tax

Question: Discuss about the Costs of Goods and Services Tax. Answer: Introduction: Assessable income is the income earned from ordinary sources. In other words, these incomes are called ordinary income. According to Australian Law, assessable income includes all the income, which a person earned either directly or indirectly during the assessment year. Under section 6-5 and 6-10 of ITAA 1997 an Australian resident will be assessable to the income, which he earns from all the sources, i.e. income earned from house property, income earned from other sources, and so on(Woellner et al. 2012). However, a non-resident will be assessable only on the income, which he earned in Australia only. Under section 6-5(1) of ITAA 1997 deals with the income based on ordinary concepts. There is no specific definition of ordinary concept in the act but it takes into account all the income, which the assessee derived during the year and provides proper treatment for that income as per the act. Various arguments have been held in between the inclusion of ordinary income and the derived income. There are three basic components of ordinary income: Income earned from property like rent received from house property. Income earned from business like profit derived from selling some farming stocks. Income earned from personal effort like amount received in the form of salary(www.dlsweb.rmit.edu.au, 2016) On the other hand, statutory incomes are those incomes, which are generated from other sources such as bad debt recovery, capital gains, bonus income, and so on. These incomes are calculated separately to ascertain the total income. In the given case, Peta bought a house two years ago. The main reason of this purchase is that she wants to accommodate her family in that house and she wants to construct three units on the tennis court so that she can earn some profit by selling those units. The nearby tennis club offered to buy the tennis court if Peta restore the court in good condition. Peta accepted the offer and sold the court to the club for $600,000. Peta spent $100,000 for this purpose. The receipt of $600,000 will be treated as ordinary income under section 6-5(Austlii.edu.au, 2016). The reason behind this can be explained in more simple manner by discussing some case laws and exemptions grant by the government which are as below: Social clubs, which provide recreation facilities to its members, are exempt from taxation purpose. In this case, the authorities cannot bind the club to perform the activities, which are beyond the scope of IRC 501(c) (7). The club can use its fund for educational and charitable purpose. The club will not be liable for exemption if the activities performed by them are not for charitable purpose. In other words if the club earns some profit by providing some service to their members than this income will be chargeable for taxation purpose. Similar cases of Automobile Club v. Comm. 181 F. 2d 402 (3d Cir. 1950);Allied Trades Club v. Comm., 228 F. 2d 906 (3d Cir. 1956);Chattanooga Automobile Club v. Comm., 182 F. 2d 551 (6th Cir. 1950);Automobile Club of St. Paul v. Comm., 12 T.C. 1152 (1949); Rev. Rul. 69635, 19692 C.B. 126. According to Australian Law, payment received by a sportsperson can be chargeable to income tax if an amount derived by a person is from the operation of the provisions of tax. The following income can be assessed as an ordinary income: Amount derived from employment. Amount received from the services provided by a person. Amount derived from participating in sport. However, if income received from participating in any activity as a hobby will not be considered as assessable income. According to the act, no deduction will be allowed on this amount. Expenses related to sports are not allowed for deductions based on voluntary payments because these expenses are not related to voluntary payment receipt. The income generated by the sale of property shall be included under the head statutory income because Peta sold the property in small units instead of selling the whole lot. Hence, she is eligible for the exemption of 50% on her total income (Ato.gov.au, 2016). Alan works for a company ABC Pty. Ltd on contractual basis of two years. He received a salary package of $300,000 from the company. The company gives certain benefit to him by paying his mobile expenses @ 220 p.m. The company also pays the school fees of his children @20,000 p.a. The company gifted him a mobile phone of $2,000. The company organized a dinner party for its employees and partners, which cost $ 6,600. According to Australian Law, the term FBT means when an employer provides certain incentives to its employees, which includes benefits to its family also. It is calculated separately under the head fringe benefits. It is calculated from 1st April to 31st March. There is a huge difference in between benefit and fringe benefit under the act. Fringe benefits includes all the benefits which an employer provides to its employees in the form of incentives used for business purpose such as expenditure related to vehicles used for office purpose, expenditure related to providing a ny entertainment benefits to him such as movie tickets, concert tickets and so on. (Bender et al. 2013). All these expenses are fringe benefits. In the given case expenses related to payment of school fees and mobile expenses will be termed as fringe benefit under the act. On the other hand, GST is chargeable @ 10% in Australia. A person can claim its benefit if the amount of GST is included in the price of the product. In other words, GST credit=price of input tax- a price included in the business input. If a person sales, a product valued more than $82.50, and which includes GST than in this case the customers needs to issue a tax invoice to claim input credit for the purchase. The seller will issue this invoice within a period of 28 days from the sale. The invoice must include some additional information: Identity of seller and its ABN. Date and invoice number of the transaction. Details of the product sold and the amount of GST payable. For example if a company makes a sale of more than $ 1,000 than 10% GST is applicable to it. Therefore, the total amount of tax input in this case will be $1,100. Payment made by an employer towards the mobile bill of Alan will be treated as fringe benefit tax because it is the benefit, which a company provides to its employees. In this case, the whole amount of $2,640 will be charged under the head fringe benefit tax. Payment of $2,000 made by the company on mobile phone will be excluded from fringe benefit tax because the mobile phone was used for official purpose not for the employee self-owned purpose. Hence, chargeable under the head total income (James et al.2013). Payment of $6,600 made by the company for dinner party will be treated as fringe benefit tax because the company is providing refreshment facility to its employees (Rimmer et al.2014). Payment of $20,000 made by the company towards the school fees for the children of an employee will be chargeable under the head fringe benefit tax because it is the benefit provided by the employer to its employee. The whole amount is liable for fringe benefit (Delany 2012). It is important to calculate the GST value after ascertaining the value the person is allowed to claim the FBT @ 49% from its total amount. Calculation of FBT based on above mentioned facts are: Payment of mobile bill =$ 2,640 Payment of school fees = $20,000 Payment made on mobile phone =$ 2,000 Payment made on dinner=$ 6,600/20 =$ 330 [Since, the company has 20 employees so the amount of dinner will be divided among 20 members] Total value = 20000+2640+2000+330=24970-10% of GST=$22,473 Less: mobile phone for official purpose =$ 2,000 Total value=$20,473 FBT @ 49% on total value=$10,441.23 [20473-49% of 20473] Answer to question number 2 (b): In case if, the company has only 5 employees than the calculation of tax liability will be as follows: Payment made on mobile bills =$2640 Payment made for school fees= $20000 Payment made for mobile phone=$2000 Payment made for dinner=$1320[6600/5] Total value=20000+2640+2000+1320=25960 Less: mobile phone=2000 Net value=23960 Taxable value of FBT=23960-49%of 23960=12,219.60 [Since, the amount of dinner will be change in this case because instead of 20 employees the company is providing refreshment to 5 employees] The tax liability will be higher in this case. The answer will not differ if the company ABC Pty Ltd included its client for dinner alongwith its employees because the FBT is applicable on the benefits provided by the employer to its employees. The company is providing benefit to the employees in the form of dinner, no matter whether the clients of the company joined the dinner or not. The company can claim FBT benefit. It is to be noted that the company cannot claim any exemption on the money spent towards its client (Martocchio 2013). Conclusion: After analyzing all the facts it can be concluded that it is important to ascertain the total income properly so that the person can claim some benefits from the taxation purpose. It helps the assessee to reduce the burden of its tax liability. If a person makes some mistake and pays extra amount of tax than it will affect its total income and the income for the assessment year will not be ascertained. Therefore it is important to ascertain the value properly. References: Ato.gov.au. (2016).Fringe benefits tax (FBT) | Australian Taxation Office. [online] Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/ [Accessed 27 May 2016]. Delany, T.P., 2012. Fringe benefits tax James, S., Wallschutzky, I. and Alley, C., 2013. The Henry Report and the taxation of work related expenses: Principles versus practice Jones, S., 2015. 'Cost-to-company'explained: tax planning.Tax Breaks Newsletter, (349), pp.6-7 Kaplan, R.L. and Price, D.J., 2014. Change and Continuity in Fringe Benefit Taxation: Seeking Sense and Sensibility.NYL Sch. L. Rev.,59, p.281 Martocchio, J., 2013.Employee benefits. McGraw-Hill Higher Education Ramli, R., Palil, M.R., Hassan, N.S.A. and Mustapha, A.F., 2015. Compliance costs of goods and services tax (GST) among small and medium enterprises.Jurnal Pengurusan,45, pp.1-15 Rimmer, X., Smith, J. and Wende, S., 2014. The incidence of company tax in Australia Soled, J.A. and Thomas, K.D., 2015. 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