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. Revisiting the Taxation of Fringe Benefits.Washington Law Review, Forthcoming Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2012.Australian taxation law. CCH Australia www.dlsweb.rmit.edu.au. (2016). www.dlsweb.rmit.edu.au/toolbox/finance/fnbacc02a/preparetax/keyprinciple/ordinaryi.htm. [online] Available at: https://www.dlsweb.rmit.edu.au/toolbox/finance/fnbacc02a/preparetax/keyprinciple/ordinaryi.htm [Accessed 13 Sep. 2016]. www.dlsweb.rmit.edu.au. (2016). www.dlsweb.rmit.edu.au/toolbox/finance/fnbacc02a/preparetax/keyprinciple/statutoryi2.htm. [online] Available at: https://www.dlsweb.rmit.edu.au/toolbox/finance/fnbacc02a/preparetax/keyprinciple/statutoryi2.htm [Accessed 13 Sep. 2016]. Ato.gov.au. (2016). What to include in your assessable income | Australian Taxation Office. [online] Available at: https://www.ato.gov.au/Business/Income-and-deductions-for-business/Working-out-your-assessable-income/What-to-include-in-your-assessable-income/ [Accessed 13 Sep. 2016]. Bender, M., Contacos-Sawyer, J. and Thomas, B., 2013, July. Benefits Strategies for Attracting and Retaining Employees. InCompetition Forum(Vol. 11, No. 2, p. 165). American Society for Competitiveness Shields, J. and North-Samardzic, A., 2015. 10 Employee benefits.Managing Employee Performance Reward: Concepts, Practices, Strategies, p.218 Austlii.edu.au. (2016). INCOME TAX ASSESSMENT ACT 1997 - SECT 6.5Income according to ordinary concepts (ordinary income). [online] Available at: https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.5.html [Accessed 13 Sep. 2016].

Problems of Developing Countries in International Trade free essay sample

Problems of Developing Countries in International Trade Developing countries and trade Introduction: International trade is an important source of foreign income in almost all developing economies, these countries are referred to as developing due to their low GDP level and they are faced with high levels of poverty and unemployment, according to David Ricardo and Adam smith international trade plays a crucial role in the development of an economy, the Mercantile theory of development states that trade led to the wealth of nation. This paper discus the various problems that the developing countries face in international trade and their effect on the agricultural, industrial and service sectors. Some of these problems are external while others are internal problem. Some external problems include competition in the global market, tariffs and other trade barriers, required quality standards. Some internal problems include high cost of production, tariffs of inputs and   Problems faced by developing countries:There are various problems that developing countries face in international trade which will be discussed; this paper also provides possible solutions to these problems of trade. We will write a custom essay sample on Problems of Developing Countries in International Trade or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Some of the problems include trade barriers, unfavorable terms of trade, high quality standards,    Agricultural sector: A large portion of GDP in developing countries depend on agriculture, agriculture helps in providing food to the population, providing employment and surplus is exported to other countries.Foreign income highly depends on agricultural products exported and also tourism, however agriculture plays an important role in these countries in providing employment and food, there are various problems that these developing countries face in this sector and they include:   Trade barriers: High tariffs are imposed on imports in international trade; tariffs are a source of revenue to the government but at the same time they restrict the level of imports in a country, the agricultural sector in developing countries are faced with this problem because their good become more xpensive in the internal market due to imposed tariffs. The tariffs will reduce the amount demanded du e to the increase in price, therefore the agricultural sector is faced with the problem of declined demand for their products, and for this reason therefore the surplus amounts produced is not exported. Bans and quotas are also trade barriers that cause problems in internal trade, in the case of quota the developing countries are only required to export a certain quantity to country, this is a major draw back to the agricultural sector in the developing countries.High input costs: Most developing countries import inputs such as fertilizer, pesticides and oil, their cost in the internal market are usually high and some producers cannot afford these costs, for this reason therefore the cost of producing the agricultural products is usually very high making the final price for these products to be high.Therefore the high cost of inputs will lead to an increase in the cost of production, the final price of the agricultural products is usually very high and therefore less competitive in the internal market, for this reason therefore the agricultural products are usually less demanded in the internal market due to competition from more efficient producers.Oil is also a major input in pro duction in each and every sector in an economy, the developing countries in most cases will import oil from developed countries where prices fluctuate frequently, and the cost of oil will lead to an increase in the cost of production of these products leading to less competitive prices in the internal market. Subsidies:Many countries subsidize their agricultural sector in order for them to produce more, this has posed a major problem to the developing countries that cannot afford to subsidize its agricultural sector, subsidizing of agricultural production in developed countries result into a reduction in the cost of production and therefore the country demand less imports. Subsidies therefore will create problems to the agricultural sector in the developing countries; this is because the developing countries produce more at low prices that are more competitive in this market. Technology and mechanization:Developing countries import technology and machinery from the developed countri es, these machines help in increasing production and also bringing down the cost of production, however due to the high cost of these machines the developed countries prefer to use labor intensive methods of production due to high initial cost and also maintenance costs. The lack to use modern machines and technology in production lead to low levels of exports and also high costs of production, for this reason therefore the developed countries remain with the problem of underproduction and also low exports.The lack of machines that help in turning the raw materials from the agricultural sectors into finished products lead to increased disadvantages to the developing countries, most developing countries export raw materials whose prices in the international market is low, developing countries should therefore start exporting finished products from the agricultural sector rather than export raw material. Some developing countries use genetically modified plants for production, these products are more productive where the time taken to grow and also the production levels.This is a challenge to the developing countries to adopt modern technology to increase production and also reduce costs of production. Lack of product diversity: Developing countries e xport approximately the same product to the internal market, this leads to increased competition and the developed countries have power over them on deciding from which country to import from, and further the developed countries will set prices due to high competition in the global market.Product diversification means that the developing countries should not produce the same goods for exports; they should try and diversify the products they exports in order to reduce competition and therefore increase the foreign income received. This should involve the introduction of new products to be produced in the agricultural sector that are to meet the demand for consumers abroad. Unfavorable terms of trade:Terms of trade will also be a major problem to the agricultural sector, developing countries exports are mostly agricultural products and they will import machinery and oil from developed countries, this poses a major problem in the terms of trade and this finally results to trade balances because the imports have more value than the exports they produce. Lack of proper bargaining power by the developing countries lead to them experience problem in setting prices, the developed countries will give their decisions on the price they are willing to pay for the products and because the supply in the global market for these products is high the developing countries have little control over the export prices and the problem of terms of trade arises making imports expensive than the exports. Debts and balance of trade:Due to the problem of balance of trade and terms of trade the developing countries are faced with the problem of debts, developing countries face balances in trade adding to the problem of high debt levels to finance debts, for this reason therefore the developing countries may restrict imports in order to reduce the level of debts and therefore less inputs to the industries and agricultural sectors, for this reason therefore the country will not be in a position to increase production to offset the debts earlier incurred.Quality and standards: Developed countries and developing countries tradfe partners set high standards for products exported, this lead to frequent ban on products produced in developing countries, A good example is the ban on fish imported from east Africa during Idian Amin reign, the reason was because the dictator had all the disabled people thrown into lake Victoria and therefore it was unhealthy to import fish from the lake.From the above example it is clear that developing countries will ban imports due to various reasons, in the example it was evident that most fish exported from east Africa was tilap ia, tilapia fish is a glazer and fed on sea weed and not meat, however due to the act of the dictator fish imports were banned for health reasons.Other products have also been faced with the same problem, example beef from developing countries where a certain disease outbreak may result into a total ban in the exports of these products even after health checks on the slaughtered animals. This is a major draw back to the agricultural sector. Processing and transportation: Most of the agricultural products require that they are processed before being consumed, most of these products are perishable and require to enter the market within the shortest time possible, this requires that the eveloped country to device ways by which this is possible but due to security reasons some products get stale before they enter the market. For this reason therefore there is a need to process these products before they are transported. The other problem is that some products require refrigeration example flowers, vegetables and fish and due to lack of capital to purchase and maintain these machines, for this reason therefore the products are not of quality on entering the market.Poor transport and communication network in developing countries also hinders the movement of good, for this reason the surplus products produced in developed countries does not find its way into the market resulting into less products being exported, for this rea son therefore the developing country government has a role to play in ensuring supportive infrastructure exist which will aid in transportation of goods to the market.Bureaucracy in international trade: Most developing countries are faced with the problem of bureaucratic policies formed by developed countries, a country may export a certain product to a developing country but it is required to import a certain product from the developing country, these are bureaucracies that lead to trade diversion where developing countries may be forced to import good from a high cost country because it exports the products to that country.These bureaucratic policies harm the developing country agriculture sector whereby they are required to import a product from a country where it exports to its product failure to which they are denied access to the market. These bureaucratic organization also set the prices they buy the imports from the developing countries, this is amjaor draw back to the agric ultural sector in the developing country because developed countries will set prices for the goods imported from these countries and also set the prices for the inputs into the agricultural sector. Industrial sector and services: The industrial sector in developing countries is still in its initial stages of development, developing countries will protect these industries though tariffs and quotas to protect infant industries, the countries will also try to help these industries by subsidizing the products in order for them to gain competitive advantages in the internal market, there are some problems that this sector face in international trade and they include:   High cost of nputs: The industrial sector will demand inputs from foreign countries and in most cases the cost of these inputs will be very high which will make the cost of final products to be high, the industrial sector products therefore will have a higher price in the global market reducing their competitiveness in other countries, this is a disadvantage to the industrial sector.Some of these inputs include oil and oil products that lead to an increase in the cost of production if their prices are increased by o il exporting countries; the cost of production caused by high input prices is therefore a major disadvantage toward the development of the industrial sector in developing countries. However there is need for the industrial sector to adopt other alternatives as sources of energy and also substitute imported inputs with locally produced products. Technology:Developing countries fail to make a break through in science and technology, they do not undertake sufficient research for technological progress, for this reason their products do not meet the quality of the products in the international products, developing countries are highly advanced in technology and will produce high quality products that are very competitive in the market, for this reason therefore the products produced in the industrial sector does not meet the standard set by internal traders.Therefore it is evident that developing countries face challenges in the production of goods where they are required to produce hig h quality goods but they are unable to met these standards due to the lack of technology and machinery that aid in improving the quality of the good they produce. Quotas and tariffs: Developing countries will have infant industries that they protect by means of tariffs and quotas; however trade partners will be against this move and will result into an imposition on more tariffs on goods imported from such a country, this therefore leads to problems in the international market.Tariffs and quotas imposed on the imports by developing countries also pose a major problem to the industries, this is because the cost of production rises far beyond the equilibrium global market prices, the developing countries impose these tariffs to earn revenue from imports but at the same time the industries face problems. Tariffs imposed on their exported products is also a major disadvantage to the developing countries, their products become very expensive in the international market due to these tariffs leading to reduced demand for these products, this is a problem that can only be resolved through formation of trading blocks.Competition: These developing countries aim at producing good for exports but they are faced with stiff competition from other countries producing the same good, high competition leads to a reduction in the global market prices posing a threat to the industrial sectors in developing countries, high competition in the global market therefore leads to reduced earnings from exports by developing countries.High competition also occurs as a result of trading partners producing the same goods they import from the developing countries, these products are substitutes to the products imported and in order to reduce the level of imports they subsidize the production and at the same tim e impose tariffs on imports and therefore the developing countries loose the international markets they earlier acquired.Lack of product diversity: The industrial sector is also faced with the problem of the lack of diversity in the industrial products they export. This lead to increased competition which would have not been present if the countries produced many different goods for exports, for this reason therefore there is a need to diversify on the products produced by the industrial sector.Most developing countries will have industries that do not completely convert raw materials into finished products, this leads to the disadvantage that the industry receive less for exports than when it would have converted the products to their final stage, this happens however due to lack of machines and capital to undertake processing, therefore it is important that the industrial sector produces fully processed products for exports.Bureaucracies; Bureaucracies in internal trade also affec t the industrial sector where developed countries set conditions regarding trade, they require developed countries that export products in their country to import their products, for example a country that exports coffee to a developed country is required to import inputs such as fertilizers and pesticiedes from the same country leading to problems in the industrial sector. Bureaucracies also distort the free market in international trade by setting the prices for products from developing countries, therefore they determine both the input prices and the export prices in developing countries, this is major problem in the development of the industrial sector in developing countries and this is what is referred to as neocolonialism.Loans and grants from developing countries also lead to problems in international markets, developing countries may be offered a grant or a loan but with strings attached or conditions attached, they may require the developing country to purchase certain products from them or even other conditions that may hinder efficient exchange of goods in the international market, the developed country do this for their own benefits and the developing remain poor due to these problems faced in trade.Service sector: Trade involves trade in both goods and services, services include the trade in services provided by countries to other countrie s, these services in trade can for example be viewed as outsourcing services, most companies in developed countries outsource in developing countries due to low wage rates demanded, for this reason therefore there is an exchange of services for income.This sector has developed as a result of improved communication network all over the world allowing people to get employed by companies abroad, however the lack of proper communication networks in developing countries creates a major problem to this sector and there is less income sourced through these methods. Therefore one of the problems is lack of support infrastructure such as communication networks and also electricity supply in remote regions of developing countries. this hinders the development of this sector resulting to reduced income from this sector.The other problem is the high income taxes imposed on this type of sourcing, most countries will demand revenue from firms in this sector which makes it difficult for the sector to develop, as a result this sector remains underdeveloped to its full potential due to high tax imposed on income. Despite the high foreign income potential in this sector the developing countries have not focused on its development, according to the various trade theories the free movemtn of goods and services between countries will esult to equalization of factor incomes, however this is not the case and the developing countries still remain low income countries where labor is cheap and capital is far much expensive. There are inputs for this sector such as computers and other machines that are imported from developing countries, they are very expensive and developing countries will impose taxes on these products making them very expensive, the high cost of inputs results into high cost of production and therefore they are less competitive in the global market.Bureaucratic organizations also affect nthe service sector in developing countries, certain conditions put in place by developed countries hinder the proper running of the service sector, conditions are put in place by these bureaucracie s that affect the service sector where the developing country must adhere to in order to participate. Possible solutions:The industrial sector and agricultural sector should adopt modern technology to help increase production and also increase efficiency, when this is done the sectors will experience scale economies and also a reduction in the costs of production, technology should be adopted in the agricultural sector where machines should be introduced to perform various tasks increasing efficiency, the other option is to introduce genetically modified plants and seeds that are more productive, when this occurs the final product prices will be very competitive in the global market.The other possible solution is through formation of trading blocks with trading partners, this will lead to opening up of trade and formation of free trade areas, and this will lead to increased specialization among countries that will aid in formation of free trade areas, specialization will result into reduced global market prices of products resulting into improved standards of living among countries.Reduced tariffs on industrial inputs will also result into an added advantage into the industrial and agricultural sector, this will make the inputs more affordable and therefore the cost of production will be reduced significantly resulting into more competitive prices in the international markets. Conclusion:From the above discussion it is clear that both the agricultural and industrial sector face major problems in international trade, some of the highlighted problems in this paper include trade barriers, lack of product diversity, quality and standards, high costs of inputs, terms of trade, lack of technological advancement and competition from other countries. The service sector also faces various problems in trade, outsourcing involves providing services to oversea companies which in turn pay for the services provided, however lack of support infrastructure results into reduced income levels in this sector which remains less developed yet the high potential for foreign income These problems can however be resolved through formation of trading blocks that will help achieve free trade among countries; this will ensure that goods and services exported are competitive in the market.Other solutions include subsidizing and protection of infant industries which will help products to b e more competitive in the international market.Other challenges faced by these developing countries include the bureaucratic policies put in place by developed countries, developing countries are required to follow conditions put in place by these copuhntries for it to continue trading with the developed countries, this is a major problem that should be eliminated to allow proper runni9ng of a free market in international trade, however this requires the developed countries to seize giving conditions to the developing countries to enable them to develop.Developing countries governments should also come up with policy measure that help in providing support infrastructure such as road networks and also communication networks, this will help improve internal problems faced by these sectors. Further improvements in policies should be aimed at reducing costs of inputs through zero tariffs on industrial and agricultural inputs imported.

Sample Essay Prompts For High School Or College Students

Sample Essay Prompts For High School Or College StudentsHave you ever tried to make your samples for essays for high school or college a little more interesting? If you have, then you have most likely realized how much time it can take to come up with some useful topics for the high school or college level.Even if you are a good writer, it can be very hard to come up with an interesting topic for your writing sample. If you do a search on Google, for example, you will find that there are literally thousands of writers who have struggled through the same papers over again in hopes of making them interesting. This happens because the students at these institutions tend to be very lazy when it comes to coming up with topics.What you can do is come up with a few questions for high school or college students to think about, ask around about and create new themes. Remember, students are more likely to remember what they heard than what they read. If you can catch them off guard, you can ma ke their job easier.High school students and college students often get boring with the same old routine. This is when you will be able to capture their attention. Once you have a topic in mind, be sure to look for examples of topics that have been covered before.Not only can this help you come up with topics that you have not seen yet, but also the teachers will love what you have come up with for your writing sample. Since this will be the basis of your essay, and also since it is going to be used as the basis for what you will be writing, be sure to include any references, quotes or quotations that you may have used as well.If you are using something that has been used before at your school, it may mean that it is not new to the student who is taking the test. This means that you can still come up with something original and different by changing the subject matter a little bit and even creating a new topic altogether.When you are using the same theme that is being used at anothe r school, it may make them feel more comfortable when they are taking the test. This makes them more likely to say yes to giving you a passing score.Do not let a boring topic to keep you from having a good essay for your high school or college level. Instead, find out what others have done in this area and come up with some ways that you can find that much more interesting material for your writing sample.

Biography of Kurt Schwitters, German Collage Artist

Biography of Kurt Schwitters, German Collage Artist Kurt Schwitters (June 20, 1887 - January 8, 1948) was a German collage artist who anticipated many later movements in modernist art, including the use of found objects, Pop Art, and art installations. Initially influenced by Dadaism, he created his own style, which he called Merz. He used found objects and items others considered garbage to create aesthetically appealing works of art. Fast Facts: Kurt Schwitters Full Name: Kurt Hermann Eduard Karl Julius SchwittersOccupation: Collage artist and painterBorn: June 20, 1887 in Hanover, GermanyDied: January 8, 1948 in Kendal, EnglandParents: Eduard Schwitters and Henriette BeckemeyerSpouse: Helma FischerChild: Ernst SchwittersSelected Works: Revolving (1919), Construction for Noble Ladies (1919), The Merzbau (1923-1937)Notable Quote: The picture is a self-sufficient work of art. It is not connected to anything outside. Early Life and Career Kurt Schwitters was born into a middle-class family in Hanover, Germany. At age 14, he suffered an epileptic seizure, a condition that recurred throughout much of his life and had a significant impact on the way he looked at the world. Schwitters began studying art at the Dresden Academy in 1909 seeking a traditional career as a painter. In 1915, when he returned to Hanover, his work reflected a post-impressionist style, showing no impact from modernist movements such as cubism. In October 1915, he married Helma Fischer. They had one son who died as an infant and a second son, Ernst, born in 1918. Initially, Kurt Schwitters epilepsy exempted him from military service in World War I, but as conscription expanded late in the war, he faced enlistment. Schwitters didnt serve in battle, but he spent the last 18 months of the war serving as a technical draftsman in a factory. Genja Jonas / Public Domain First Collages The economic and political collapse of the German government at the end of World War I had a profound impact on Karl Schwitters art. His painting turned toward Expressionist ideas, and he began picking up litter in the streets as found objects to incorporate into works of art. Schwitters gained the attention of other artists in postwar Berlin with his first one-person exhibition at Der Sturm Gallery. He created a non-sensical Dada-influenced poem, An Anna Blume, for the event and displayed his first collage works. Through the use of items that others would consider garbage, Schwitters illustrated his idea that art could emerge from destruction. Construction for Noble Ladies (1919). Kurt Schwitters / Wikimedia Commons / Public Domain Kurt Schwitters was suddenly a respected member of the Berlin avant-garde. Two of his closest contemporaries were Austrian artist and writer Raoul Hausmann and German-French artist Hans Arp. Merz or Psychological Collage While he engaged directly with many artists in the Dada movement, Kurt Schwitters devoted himself to the development of his own style that he labeled Merz. He adopted the name when he found a piece of an advertisement from the local bank or kommerz that contained only the last four letters. The Merz magazine first appeared in 1923. It helped solidify Schwitters place in the European art world. He supported lectures and performances by a wide range of Dada artists, musicians, and dancers. He often created collages to help advertise the events. The Merz collage style is also often called psychological collage. Kurt Schwitters work avoids non-sensical construction by trying to make sense of the world with a harmonious juxtaposition of found objects. The materials included sometimes made witty references to current events, and other times were autobiographical including bus tickets and items given to the artist by friends. In 1923, Kurt Schwitters began the construction of the Merzbau, one of the most ambitious of his Merz projects. He ultimately transformed six rooms of his familys house in Hanover. The process was a gradual one and involved contributions of art and objects from Schwitters ever-expanding network of friends. He completed the first room in 1933 and expanded from there into other parts of the house until fleeing to Norway in 1937. A bombing raid destroyed the building in 1943. Merzbau. Sprengel Museum / Wikimedia Commons / Public Domain In the 1930s, Kurt Schwitters reputation spread internationally. His work appeared in two landmark 1936 exhibitions at the Museum of Modern Art in 1936. One show was titled Cubism and Abstract Art and the other Fantastic Art, Dada, and Surrealism. Exile from Germany In 1937, the Nazi government in Germany labeled Kurt Schwitters work degenerate and confiscated it from museums. On January 2, 1937, after finding out that he was wanted for an interview with the Gestapo, Schwitters fled to Norway to join his son who left a week earlier. His wife, Helma, stayed behind in Germany to manage their property. She visited Norway regularly until the outbreak of World War II in September 1939. The last time Kurt and Helma saw each other was a family celebration in Oslo, Norway in June 1939. Helma died in 1944 of cancer before World War II ended. After Nazi Germany invaded and occupied Norway in 1940, Schwitters escaped to Scotland with his son and daughter-in-law. As a German national, he was subject to a series of interments by the U.K. authorities in Scotland and England until he eventually arrived at Hutchinson Square in Douglas on the Isle of Man on July 17, 1940. Dadaists in Germany including Kurt Schwitters. Apic / Getty Images A collection of terraced houses around Hutchinson Square served as an internment camp. Most of those in residence were German or Austrian. It soon became known as an artists camp since so many internees were artists, writers, and other intellectuals. Kurt Schwitters soon became one of the most prominent residents of the camp. He soon opened up studio space and took on art students, many of whom later became successful artists. Schwitters earned release from the camp in November 1941, and he moved to London. There he met Edith Thomas, the companion of his last years. Kurt Schwitters met a number of other artists in London including British abstract artist Ben Nicholson and Hungarian modernist pioneer Laszlo Moholy-Nagy. Later Life In 1945, Kurt Schwitters moved to the Lake District of England with Edith Thomas for the last stage of his life. He moved into new territory in his painting creating what are considered precursors to the later Pop Art movement in a series titled For Kate after his friend, art historian Kate Steinitz. Schwitters spent many of his last days working on what he called the Merzbarn in Elterwater, England. It was a recreation of the spirit of the destroyed Merzbau. To maintain his income, he was forced to paint portraits and landscape pictures that could be sold easily to residents and tourists. These show a heavy influence from his Post-Impressionist past. Kurt Schwitters died on January 8, 1948, from chronic heart and lung disease. This is a cover of a book of 8 lithographs entitled Die Kathedrale, published in Hanover in 1920. This publication was created as response to the Dadaism included in the periodical Dada: Receuil litteraire et artistique by Tristan Tzara. Corbis via Getty Images / Getty Images Legacy and Influence Whether intentional or not, Kurt Schwitters was a pioneer anticipating many later developments in modernist art. His use of found materials anticipated the later collage work of artists like Jasper Johns and Robert Rauschenberg. He believed that art couldnt be and shouldnt be restricted to a frame on a wall. That point of view impacted the later development of installation and performance art. The series For Kate is considered proto-pop art through its use of a comic book art style. Merzzeichnung 47 (1920). Kurt Schwitters / Wikimedia Commons / Public Domain Arguably, the most complete representation of Schwitters artistic point of view was his beloved Merzbau. It allowed those in the building to immerse themselves in an aesthetic environment composed of found objects, autobiographical references, and the contributions of friends and acquaintances. Sources Schulz, Isabel. Kurt Schwitters: Color and Collage. The Merrill Collection, 2010.

Body Image Of The World

Media affects body image Body image is an idiosyncratic picture of one 's own physical appearance established both by self-observation and by observing the reactions of others. Whether it may be a magazine cover, commercial or the internet, the media 's false portrayal of perfection greatly impacts children and young adults. The media glorifies models and celebrities as figures of a higher standard, as icons of beauty and youth. Media features female models with tall, slender body types and male†¦ Body Image When I hear the word body image I began to shrink inside. I have never really been comfortable in my own skin. As a child I was my own worst critic; I hated the color of my skin, my weight, to my hair. As a child my relatives would always say I was dark. So, I hated my skin color. I always wanted to be lighter because it seemed that light-skinned girls my age that were light skinned were able to get whatever they wanted. From the time I was a little girl I told myself I would get†¦ conditioned to believe that our bodies are flawed. Projected by the media consumed, fashion modeled during Fashion Week, or critics online, the message is clear: we commit the crime of imperfection simply by existing. Society shames us for this, for not fitting into the unrealistic mold cast upon us. One of the primary sources of this is body shaming, which is simply defined as â€Å"shaming someone for their particular body type†. Living in the 21st Century, anyone can be subjected to body shaming. However, the†¦ a clear definition of abs. Long hair with curls that look like a picture perfect image on a magazine. That’s what an â€Å"ideal† body type is. Flawlessly beautiful. As a 5’0 muscular girl, body image has always something that been a traumatic issue for myself. Always feeling ashamed for the body that I have. Body image has been a road block of trying to fix myself, or to free the bottled up insecurities to accept the body, I have. Sometimes it can be the simplest of questions that can be the hardest to†¦ The impact of brands on body image Discuss the ways in which the idea of ‘Body Image’ is created through advertising and brand promotion. How is this reinforced by celebrity promotion? What potential damage can be done by certain Body Image prototypes? Are there examples of positive body image in advertising and branding? The area of research will be focussing on is an issue which has plagued the fashion conscious world for decades. The issue of body image, especially on women, and the impact advertising†¦ Sheppard Ads today draw us into the television with enticing, edgy images depicting women and men in sexualizing roles. However, women are repeatedly used as sexual appeals to promote the good of a product, but is the aim really to promote the product or the idea of gender roles in society? Society promotes that women should be the one to stay home and take care of their husbands to please them, so they create a visual image for men as to how they should treat their woman and how their woman should†¦ Body Image The perfect body is something that every person wants but very few posses. Many people will do just about anything to either fit in with their community or cover up their insecurities. Women are clearly more obsess with obtaining the perfect body more than men. From an adolescent’s viewpoint, a particular body image can be particularly dangerous because it can lead to a physiological obsession, eating disorders, and physical health consequences (Berger, 2014). Adolescents can become†¦ Fake Perfection Like snowflakes there is no one person who looks the same in the world. Even identical twins have a small difference that you would be able to tell them apart. What makes every person individually unique is our physical traitsÍ ¾ however, things like the internet, the social media, and television says otherwise. According to the media, every man must be handsome and muscular, and every woman must be fit and beautiful. An easy access to such technologies make it easier for people†¦ Perfect Body With an alarming 50 percent of 3-to-6 year old girls worrying about their weight, it makes you wonder, what are we doing wrong? (Hanes). If I were to ask you, what do you consider the perfect body, how would you respond? Most girls would reply: thin body, skinny waist, and big breasts. In today’s society, the media controls all aspects of our lives. From popular Smartphone applications such as Instagram, Twitter, and Tumblr to advertisements and movies, the media has managed to distort†¦ Mistura Olawore Shailen Mishra Final Draft 13 April 2015 Body Image and the Demand for Beauty in our Society In almost every advertisement today regarding a female, her image is tweaked, airbrushed, and cropped. Minimizing her waist, enlarging her features, raising her eyebrows, pronouncing her cheekbones, and airbrushing her skin are one of the many examples of how a woman’s image can be altered. The images of these perfect looking women are being placed in many advertisements. Young girls see†¦

Discussion board quantitive methds and analysis common assessment Essay

Discussion board quantitive methds and analysis common assessment - Essay Example The method has many advantages and disadvantages. One of its advantages is its flexibility that allowed for data collection at research participants’ convenience. This could have also facilitated response rate. Another advantage of the phone interview method is its speed in data collection relative to other methods such as written interviews because it offers instant response. Phone interviews are also cheaper than other methods because its cost is limited to phone call rates. Other advantages of the method are ability to record responses without negative implications on research participants, ability to explain research requirements to the interviewees, and eliminated need of research assistants (Kothari, 2004). There are, however, challenges of limited time for data collection and limited scope of a study to individuals with phones. The method may also be restricted in geographical scope due to call rate factors. Phone interviews are also not suitable for interviews that require comprehensive responses and are susceptible to interviewer bias. The method may also dictate that interview questions are brief due to cost (Kothari, 2004). Qualitative data was used for the study and the study’s objective informed the data type. The study aimed at understanding people’s beliefs, which are subjective, and therefore require qualitative approach and measure (Kothari, 2004). Stratified random sampling was used for recruiting research participants. The method involves identification of participants in groups with similar and distinguishing characteristics and then generating participants from each of the groups. In the study, participants were grouped by counties and then by age groups, adolescents and adults. Samples were then dawn from each sub groups (Kothari, 2004). The method was used because of anticipated cultural differences across generations and across geographical

WHY TO CHOOSE CAL STATE UNIVERSITY SANTA BARBARA Essay

WHY TO CHOOSE CAL STATE UNIVERSITY SANTA BARBARA - Essay Example However, this clause was deleted to allow the upgrading process hence the creation of Cal State University Santa Barbara which became part of the university of California research system. The campus is located in the California, United States, and it covers an approximate area of one thousand and twenty-two acres of land in Goleta. It has conferred various students with various degrees in the past hence it is among the top performing universities in the California university system. California University has had the culture of research for long hence all upcoming universities have to follow suit. Miller (41) asserts that its location is adjacent to the Pacific Ocean, which gives the students an amazing breeze all the time. Moreover, the university is built on Cliffs hence this provides beautiful scenery of the ocean and other places. It has also its own beach, yet none of the other universities owns a beach. This makes the life of the students comfortable especially during the recess period. In addition, the campus has many paths, which make the movement of students, their bicycles, and vehicles, easy. The campus layout is also artistic. This is evident on the strategic location of lecture halls, the sports and athletics fields, the dining halls, laboratories, libraries, washrooms, amphitheaters and conference halls. According to Starr (14) the hostels of the students and the sport fields connect the West and East campuses. This enhances the learning process because it saves the students’ time of moving long distances to rest and attend to their chores. Furthermore, the university affords the disabled lot facilities to use. In fact, it has a school for the disabled students. This makes it a choice of many people who value the less privileged in the society. It also upholds environmental preservation because it has created its own natural preservation center. Its library is located near