Sunday, June 7, 2020
Cognitive behavioral therapy (CBT) - 2750 Words
Cognitive behavioral therapy (CBT) (Essay Sample) Content: Name Institution Course Date Cognitive behavioral therapy (CBT) Cognitive behavioral therapy (CBT) refers to a method of psychotherapeutic treatment that helps patients to deal with their thoughts and their feelings by understanding why those thoughts and feelings are as they are and how they are influencing their actions and behaviors. It is a mixture of the behavioral and cognitive aspects and principles in the therapeutic process. This process has been used extensively to ensure that results are achieved quickly and cheaply (Tolin 710-713). Health specialists have used this technique to treat several of conditions including mood, personality, substance abuse, eating disorders, anxiety, and even psychotic disorders. Cognitive The cognitive aspect involves working with the patient ensures patients overcome difficulties through the identification of the thinking system and thereafter changing the mindset and the thinking system, together with the behavior and emotional responses. In this aspect, the patient will be involved in a process of ensuring that he is imparted with the skills for the modification of the belief system and the distorted thinking system (Gary 119-121). Therefore, there is a huge collaboration between the patient and the therapist in this entire process (Beck 71). In this scenario, it is clear how Mr. G sees himself as a failure in life. More is seen in the development of the treatment process. Behavioral As the name suggests, the therapy is heavily based upon or focuses mainly on the behaviors of individuals and looks at the causes to these behaviors. Therefore, a therapist will be looking to find out why a person has adopted behavior, and what the role of the environment is when it comes to behavior (Beck 69). Therefore, the combination of both the cognitive and the behavioral provides a holistic aspect in looking at various scenarios in a human being. It is used to treat among many thi ngs, depression and is therefore, a tactic that can be used in this scenario with Mr. G. It deals with the present issues as they are. As such, it does not need to go into the past of who an individual is, and causes of the personââ¬â¢s present situation. It is very helpful as it helps in dissolving a big issue into various parts that can be tackled in an easy manner. Since feelings, thoughts, and actions are inter-connected, one can find himself in a negative cycle that results in a trap. In addition, CBT can help you to solve such a scenario through attacking the factors that can make you feel bad (Beck 79-83; Craske 79). Treatment Plan and Procedure Name: Mr. G Identifying information: Has been diagnosed with a progressive neurological disorder. Currently not working Has a spouse of 18 years. Problem List There are depressive symptoms in the case of Mr. G in the following ways: - He feels he is a total failure in life. Most of the time, he is in a bad mood. He has thoughts a bout committing suicide. This is because of feeling that he is worthless due to the troubles in his marriage. Mr. G has a pessimistic view of the future. He sees no hope in it. Mr. G sees that the problems around him are his fault. He feels he is personally responsible for the troubles in his marriage. Being immobilized makes him not to be able to do work. His sexuality has been affected since he is not able to achieve an erection due to the neurological disorder. He has marital problems: His wife who has been willing to take care of her for many years is now facing challenges of her own because Mr. G is not able to maintain an erection. Hence, there is no sexual life in their marriage. Mr. G has to be confined to a wheelchair because there is the possibility that he might fall and hurt himself at any time. Therefore, he is now having a dormant lifestyle. Mr. G is always fatigued because of the debilitating disease. Diagnosis Working Hypothesis Schema: Scenarios can be created for capturing the various aspects of perception that Mr. G has for himself, and about the world. One is also able to look at the perceptions that others have of Mr. G. The following sections are able to show the various aspects of the schema that is useful for the development of the treatment plan. Self ââ¬Å"I feel like a total failure in lifeâ⬠ââ¬Å"I do not deserve to be aliveâ⬠ââ¬Å"I am no longer a good husbandâ⬠ââ¬Å"I have lost everything that used to define meâ⬠ââ¬Å"This is all my faultâ⬠Other: ââ¬Å"My wife does not care about my needs anymore. She is no longer supportive of what I am going throughâ⬠ââ¬Å"My wife cannot be happy as long as I will be able to satisfy her sexually.â⬠World ââ¬Å"Life is not supposed to be this hard for anybodyâ⬠ââ¬Å"I deserve to have an easy life, at least with my wife.â⬠ââ¬Å"Life is unfair and I no longer want to be associated with it anymore. Suicide will make me have an ea sier alternative to living.â⬠Precipitants Because of the progressive neurological disorder, Mr. G has constantly found himself to be in low and depressive moods at all times. Activating situations Any time that Mr. G faces the task of doing any physical activity in nature, he gets to be in depressive mood. When he tries to walk, he will more likely fall down and hurt himself. This has a negative impact on him. It is also an issue when he has to be intimate with his wife. The neurological functions for successful sexual intercourse have been hampered. As a result, he is not able to sustain an erection and this courses him to be depressed. His wife is also depressed as well in such a case. The marital problems in his life also continue to harm his sense of self worth. The time that he would spend his time with his wife is no longer there. Hence, he is left with his own thoughts and considers suicide in these moments. Summary of Working Hypothesis Mr. Gââ¬â¢s depressive mood and general emotional instability is a result of the neurological disorder that he is facing. He seems to have had a very active life, both socially and economically and this has been cut short by the disease. The other factor is the fact that this disease is not only affecting him, but those closest to him. He is now not able to maintain a consistent sexual life, which he has described to be ââ¬Å"non-existent.â⬠His wife of 18 years has been able to support him for a while, but the mundane routine life has taken a toll on her too. She sees the entire process as a burden. This situation has only served to make Mr. G see himself as a total failure in life. He had come to rely so much on his wife for support and the push to live his life, but the withdrawal of the wifeââ¬â¢s efforts and dedication in the relation have made Mr. G to question the meaning of his very existence. He no longer sees himself as worth living. He sees himself as a total failure, one who deserves to die so that he can alleviate his own suffering, and the harm that it is causing others as well. This is driven also by the fact that he does not think that life should be this hard for anyone. Strengths and Assets Mr. G has a unique state of strengths such as the fact his wife of 18 years has not yet left her, Although she is having a difficult time too, she has somehow managed to stay put in the marriage, a testimony of the fact that she still cares for her. Her situation has to be understood; that she also did not expect this to happen in her life. The fact that he is also alive is another asset that he should consider worth having. Life is a gift, and he has to take it as it comes. Treatment Plan Goals (measures): The goals of the treatment plan are as follows: - To reduce the level of depression that Mr. G experiences. To change his outlook to life in general. He has to be optimistic about the future. To make him see that he is worth much more than what he thinks of his life now. To reduce the marital problems that he is having with his wife. Modality: The mode of treatment will involve individual cognitive behavioral therapy with Mr. G. These sessions will be done on a weekly basis. It will also be important that the wife be able to attend some of the meetings. This is because; she holds an important part in creating a better environment for her husband. She is pivotal in Mr. Gââ¬â¢s life as he views his success in life based on how he relates with his wife now. Interventions: The client will be counseled on the importance of his continued visitation with the doctor; it is necessary for him or her not to lose this trait. There are many treatment options for neurological disorders, and therefore, one has to see that there can be an option for a cure in the future, or a managed way for things to be handled. The issue of fatigue has to be considered and that he has to make a number of trips to a physiotherapy exercise to ensure that his legs entire ly fatigued and that the susceptibility to falling will reduce and will be managed. Physiotherapy will be used to ensure that he will take charge of a little bit of his process and not feel that he is out of control on what is happening It is also essential to include a reward system in such a scenario. For example, it is highly likely that involvement in physiotherapeutic exercises will help a lot in ensuring the general well-being of Mr. G. Therefore, working towards this should be done with a goal in mind and the possibility of a reward. Motivation is a tool that should be used wisely so that Mr. G does not see it as manipulation. The application of the Humanistic theory to make him see that he is worth living is critical in the intervention phase. Therefore, some of the values that are pursued in this endeavor include self-actualization, creativity, and individuality. This can very well echo into the life story of Mr. G who having faced all these problems in his life, he must be given the necessary tools to ensure that he is able to look at himself holistically. He should not be placed in a position where he looks down on hims...
Sunday, May 17, 2020
Essay about Analysis of Teenage Wasteland - 1129 Words
The Imperfection of Perfection In Anne Tylerââ¬â¢s ââ¬Å"Teenage Wasteland,â⬠the reader is given insight into the difficulty of parenting through Daisyââ¬â¢s desperate attempt to stop her son from his seemingly uncontrollable downward spiral. The paranoia of her ââ¬Å"perfectâ⬠parenting techniques leads to the tainting of Donnyââ¬â¢s innocence over time and eventually his mysterious disappearance at the end of the story. Through symbols of innocence and corruption, Tyler demonstrates the importance of keeping oneââ¬â¢s head clear and focused while parenting, and that using common sense and logic is far more effective than relying on idealism and hope. In the first three lines of the story, the reader is given a sense of Donnyââ¬â¢s virtue during youth and how itâ⬠¦show more contentâ⬠¦The description of the face as endearing and fine-featured implies that Daisy believes her son still has his innocence or perfection. The fact that the dark hair hang s around his face suggests (in Daisyââ¬â¢s eyes) that Donnyââ¬â¢s out of control behavior only masks his true purity and innocence. In return, Daisy feels that her son still has the ability to be ââ¬Å"saved.â⬠The change in Donnyââ¬â¢s innocence, and his motherââ¬â¢s idea that the ââ¬Å"perfect childâ⬠exists, is directly correlated to Daisyââ¬â¢s view on parenting throughout the story. It is Daisys view on parenting that causes her to turn to Cal as a tutor for Donny in the hopes that he has all the answers. At Cals house, Donny and the other teenagers are drawn to the the basketball court. Basketballs are a reoccurring symbol throughout the story. The narrator states, ââ¬Å"Spring came, and the students who hung around at Cals drifted out to the basketball net above the garageâ⬠(Tyler 192). Spring often represents new life and youth. The narrator continues, ââ¬Å"Theyd find him there with the othersï⬠spiky and excited, jittering on his toes beneath the backboardâ⬠(Tyler 192). Donny is ââ¬Å"jitteringâ⬠and ââ¬Å"excitedâ⬠while playing basketball during the spring. Hence, the basketball symbolizes happiness during Donnys youth. A basketball is mentioned again at the end of the story: ââ¬Å"Its something fleet and round, a ballï⬠a basketball. It flies up, it sinks through the hoop, descends, lands in a yardShow MoreRelatedAnalysis Of Anne Tylers Teenage Wasteland1329 Words à |à 6 Pagesstory ââ¬Å"Teenage Wastelandâ⬠by Anne Tyler, Daisy Coble was a former teacher who married and dedicated her life to her husband and children. Her relationship with her son Donny has been slowly deteriorating as he entered into young adulthood. ââ¬Å"We donââ¬â¢t let him watch TV on school nights. We donââ¬â¢t let him talk on the phone till heââ¬â¢s finished his homework. But he tells us he doesnââ¬â¢t have any homework or he did it in study hall. How are we to know what to believe?â⬠( Anne Tyler. ââ¬Å"Teenage Wastelandâ⬠) DonnyRead MoreHigh School Confidential1044 Words à |à 5 Pagesin order to play soccer. In retrospect, Denby s views hold up in analysis. Occasionally there is a movie or a character that steps outside Denby s stereotype, however most teen movies are similar. However just because Mean Girls and in some cases She s the Man follow teenage norms doesn t mean they are not effective in conveying their messages. Roger Ebert calls Mean Girls smart and funny in a wasteland of dumb teenage movies. (Ebert 1) And Nathan Lee of the New York Times says that SheRead MoreThe Forest, The Trees, And The One Thing By Allan G. Johnson1613 Words à |à 7 Pagesindividual and the society and realize how connected they are. It is common for people to have difficulty coming to terms with their own personal lives. The teenage ââ¬Å"burnoutsâ⬠and their community in Donna Gainesââ¬â¢ article ââ¬Å"Teenage Wastelandâ⬠are a perfect of example of not knowing the effects of the social world on personal struggle. About the teenage suicides that occurred in Bergenfield, New Jersey, Gaines says that, ââ¬Å"nobody seemed to be getting the pointâ⬠¦[they were] obscuring the bigger pictureâ⬠(1990)Read MoreDisillusionment In Literature1616 Words à |à 7 Pagesforces people to realize the truth when they probably would instead continue in their own beliefs. Works of literature and art like, Teenage Wasteland by Anne Tyler, Nothing Gold Can Stay by Robert Frost, and the 2007 film Across The Universe, all have the central theme of reflection, disenchantment, and most importantly, disillusionment. The novel Teen Wasteland was written toward the beginning of the 1980ââ¬â¢s, during the heyday of hippie counterculture. The story follows a single mother, DaisyRead MoreThe Regulation Of Lgbt Orientation2084 Words à |à 9 Pagesconclusion of her thoughts on Laramie Wyoming, the sight of Matthew Sheppardââ¬â¢s murder, she states that, ââ¬Å"Laramie is not special. Itââ¬â¢s not monstrous, we just wish that it was. We want monsters concentrated and secluded in the middle of a Wyoming wasteland because otherwise we have to face the fact that there are monsters in our communities as well. We donââ¬â¢t want to admit that we still have a long fight ahead of usâ⬠(Road Trip, par. 5) American Society has managed to brainwash the majority of the supportersRead More Research on The Anime Invasion Essay4419 Words à |à 18 PagesResearch on The Anime Invasion Thesis Statement:à à à à à The popular onset of Princess Mononoke and Pokemon enabled anime, once limited to an underground movement populated by teenage males, to enter mainstream American film entertainment, resulting in the backlash on violence, gender issues, and sexuality. I. Overview A.à à à à à Motivator B.à à à à à Definition of anime 1.à à à à à Examples of anime 2.à à à à à Anime and its consumers C.à à à à à Definition of manga 1. Popular American examples of manga Read MoreMalcolm X: Historical Perceptions3235 Words à |à 13 Pagesadvocated the ostracizing of African-American and white society, and the return of the African-American people to their homeland, Africa). In particular, Woods attacks the ÃâBlack Nationalism of Malcolm Xs movement describing it as an ideological wastelandÃâ¦.devoid of any premise of humanityÃâ¦.focusing on hate, mistrust and suspicionÃâ¦.reminiscent of Hitler, in proclaiming the purity of a race and the untermensch attributes of anotherÃ⦠Woods is also highly critical of the Nation of Islam (a black AmericanRead MoreTata Nano Case11008 Words à |à 45 Pagescountercurrents.org www.wikipedia.org www.wordpress.com www.sify.com www.rediff.com Slide 1:à 1 By Ms.Swapnil Kumar, PGDM (Executive) 2008-09, IMT Ghaziabad Land Acquisitions in Singur Slide 2:à 2 Legal Aspects of Land Acquisition Facts Critical Analysis Agenda Legal Aspects of Land Acquisition :à 3 Legal Aspects of Land Acquisition Laws Change; the land remains. -Abraham Lincoln (1809-1865), 16th U.S. President, cited in Peter Blake s God s Own Junkyard, 1964 Slide 4:à 4 Land Acquisition
Wednesday, May 6, 2020
Should Gay Adoption Be Legal Essay - 1982 Words
Gay adoption is a very strong topic in todayââ¬â¢s world. There are many pros and cons but I see it as an opportunity for children to be out of the government system and into homes. People in todayââ¬â¢s world fear change. Its natural human reaction, it seems. If it didnââ¬â¢t work then it isnââ¬â¢t going to work now. Im not saying I agree with everything but I think there are some changes that need to be made. I think people can want children whether they are heterosexuals or homosexuals. With so many changes in the world right now like gay marriages, I wonder if this wouldnââ¬â¢t be a positive outcome for some children, some young humans to get out of the foster care system and into some homes permanently. The House of Representatives believes homosexuals should be able to adopt. LGBT (lesbian, gay, bisexual, transgender) same-sex, or gay (for short) adoption is the adoption of children by LGBT parents, either individually, or as a coupleâ⬠¦in many other countries, gay people may petition individually to adopt, while gay couple cannot. 1. www.ru.idebate.org/debatabase/.../house-believes-homosexuals-should-be-able-adopt Adoption has been around for many years. The most recent history of adoption can be tracked back to about the 1850s. The first ââ¬Å"modernâ⬠adoption law in the United States was found in Massachusetts. This law recognized adoption as a social and legal process based on the the welfare of the children not the adult interests. Orphan trains also began about this time.Show MoreRelatedGay Adoption Should Be Legal1203 Words à |à 5 PagesGay adoption is a touchy subject to a lot of people. Even though gay adoption became legal in all 50 states on June 26, 2017 everyone still seems to have an opinion on the matter and a lot of the opinions lean toward not allowing gay couples to adopt. There are so many children in the foster care system that need loving and stable homes so why not let gay couples give that to them? There is a lot of evidence to show that gay couples can be just as good at parenting as a straight couple. Maybe evenRead MoreGay Adoption Should Be Legal1411 Words à |à 6 Pagesfor homosexuals to raise children. It is legal for heterosexuals to adopt children in all states; however, homosexuals do not have the same right. Many states are trying to find loopholes to ban homosexuals from adopting. Gay adoption should be legal in all states because children can be raised in the same upbringing as heterosexual parents, sometimes can have better lives than those who are raised by heterosexual parents, and the banning of gay adoption goes against the homosexual parentsââ¬â¢ rightsRead MoreGay Adoption Should Be Legal1355 Words à |à 6 Pagesare no unwanted children just unfound familiesâ⬠(National Adoption Center.). Families together are one not anything different from every other family. No matter race, color, or the type of family. Adoption is just a way for anybody who wants to create a family would be able to have the access to have a family of their own. Even to the families who are not able to have a child or does not have a partner to have a child. The National Adoption Center allows the families in need to adopt a child in needRead MoreAdoption by Gay Couples Should Be Legal in All 50 States Essay example1161 Words à |à 5 Pagesto start having families and feeling a desire to adopt. However, only 15 states allow gay couples to adopt. Persons of the same sex are just as capable of nurturing, loving and supporting adopted children as a straight couple. Over the last year, researchers in Australia found that having gay or lesbian parents does not affect a childââ¬â¢s education, social development or emotional health. Evidence shows that gay men and lesbians make just as good parents â⬠¦Ã¢â¬ The fact that the parents love someone whoRead MoreLegal Issues For Gay And Lesbian Adoption And Parental Rights1626 Words à |à 7 Pages Legal Issues for Gay and Lesbian Adoption and Parental Rights Issue Although adoption can be difficult for any single person or married couple, adoption for the gay and lesbian population presents a unique set of challenges both societal and legal. Whether constitutional or not, special rules apply to same gay and lesbian adoption. Under current legislation, is same sex adoption fully legal and how do the laws on the subject measure with regard to equality to adoption among heterosexualRead MoreShould Same-Sex Couples Be Allowed to Adopt? Essays838 Words à |à 4 Pagesthe only option is adoption. Well, same-sex adoption is not legal in most places which makes this dream for some impossible. This caused controversy between same-sex couples and the general public who believes that same-sex adoption should remain illegal. Ultimately, same-sex adoption should be legal. The same-sex controversy is one of the many results from the slow process of gay marriage becoming legalized in various states across the United States of America. The fight for gay marriage is predatedRead MoreSame Sex Marriage Is The Legal Union Essay1562 Words à |à 7 PagesSaved ï⠵ Recents ï⠻ Uploads ï⠯ My Answersïââ ï⠷ Accountïââ Are you a UCLA or USC student? Click here to access FREE course materials and tests. Products ï⡠³Home ï⡠¶Research ï⡠µDrive ï⡠´Answers About Company Legal Site Map Contact Advertise ï⡠º ï⡠¼ ï⡠½ à ©2015 StudyMode.com Home Same-sex marriage Same Sex Marriage Same Sex Marriage CivilRead MoreShould Homosexuals Be Allowed? Adopt?1512 Words à |à 7 PagesTeirra Thomas Professor Parks ENG 101, Documented Research Paper 18 November 2014 Should Homosexuals be allowed to Adopt Did you know that Florida absolutely bans homosexuals to adopt children? Over a million people in the United States disagree on same sex marriage. If they disagree with same sex marriage what about when homosexuals want to adopt children. In my opinion it is great that homosexuals want to adopt children, because it is not about who they are being raised by. It is all about ifRead MoreShould Same Sex Marriage Be Allowed?1620 Words à |à 7 Pages The Right To Marriage Same sex marriage is a topic today that brings strong moral objections from both sides. Should same sex marriage be allowed? Should these people be given the same rights in their relationship as heterosexual couples? Why restrict these citizens from their rights just because of their love for another? Should we deny foreign customs to foreigners just because they arenââ¬â¢t customs we perform? The United States is a land of the free, not the restricted. We are not robots setRead MoreThe Rights Of The Gay Rights890 Words à |à 4 Pageshave been made for the gay community over the past several years, culminating with the Supreme Court ruling to recognize gay marriages as legal in all fifty states. However, the fight for homosexual equality is far from over. Despite having gained the right to marry-which was seen by many as the main focus of the gay rights movement- many people are still discriminated against in a variety of arenas every day because of their sexuality. One such sec tor is that of adoption. Although their inability
Tax File Memo Harpers Hideaways
Question: Discuss about theTax File Memofor Harpers Hideaways. Answer: Memorandum Facts Caleb currently works full time in Harpers Hideaways. He used to work as a full time manager in Ski n Sports. In addition to this, Caleb also worked as a ski instructor only for the winters with the Wolf Creek. Calebs father died in 2013, he became very depressed and planned starting a business of guide and retreat in the inherited property of them mother in Pagosa spring. Caleb had prior experience so he worked in a very involved and enthusiastic manner in the new business, Harper Hideaways. Caleb engaged advertising agencies for promoting the business and in addition, they carried out online campaigns as well. In order to run the business competently Caleb invested in developing a slick website so that orders can be booked online. In addition to this he also purchased for the business the rafts, kayaks, tents etc. This all equipments were very expensive so in spite of having a regular flow of customer Caleb lost money in the business. The business in which Caleb is engaged is also his hobby so there is confusion that if the activities are treated as hobby then the loss will not be allowed as deduction. Issue In this case, the issue is to ascertain whether the activity the carried on by Caleb is business or hobby. In addition, it is also required to be determined whether the loss from Harper Hideaway is deductible. Rules Internal Revenue Code Section 183 Internal Revenue Code Section 162 Internal Revenue Code Section 212 Internal Revenue code section 162 Treasury Regulations 1.183-1 Treasury Regulations 1.183-2 Revenue Ruling 55-258 Revenue Ruling 75-14 Revenue Ruling 77-230 Revenue Ruling 2004-32 Analysis The section 162 provides that a deduction can be claimed for all the ordinary and necessary activity carried on by the business. The amount of deduction that can be claimed as deduction on depends on the provisions of section 183. The Section 183 Activities not engaged in for profit of the Internal Revenue Code, states that if an individual or corporation is engaged in an activity not for making profit then in such cases no expenses or losses attributable to the activity is allowed as deduction except that is provided in the section (Jones et al., 2014). The section 183 (b) provides that deduction will be limited to the amount of income generated by the business activity and the maximum limit of additional deduction allowed is 2% of annual gross income. Therefore, in order to determine the amount of allowable deduction it is important to ascertain whether the activity is business or hobby (Hoffman Smith, 2014). Nine factors are listed under Regulations 1.183-2 (b) to ascertain whether the taxpayer is engaged in business or hobby. These nine factors are discussed below: The manner in which the activity is conducted by the taxpayer. It is firstly important to ascertain whether the taxpayer in a businesslike manner conducts the activities. This can be established if the taxpayer maintains a separate bank account for the activity, maintains separate books of accounts and acting in the same manner as a profitable entity (Palan, 2016). In the given case, Caleb maintained the accounts in QuickBooks that helped him to track the expenses and income. Therefore, this condition is satisfied. The Expertise or Knowledge of the Taxpayer It is important that the operator of the business should have extensive knowledge about the activities of the business. It is an important factor for determining the business. Caleb was highly experienced and had deep knowledge of the business. Therefore, Caleb also fulfills this condition of having experience. The Time and Effort of the Taxpayer TIn order to determine whether the activity is business or hobby it is important to determine the time and effort that the taxpayer is devoting in the activity. If the taxpayer is dedicating more time and effort in the activity then it can be said that the taxpayer is engaged in the business with the intention of making profit (Strine, 2015). In this case, Caleb has sacrificed full time job for the business and is always engaged in the different activity of the business. It can be said that as the Caleb is putting more time and effort therefore it can be said that he is engaged in business activity with the intention of making profit. It is Expected that the Assets will Increase Value These factors considered that though there may be initial loss in the activity but the taxpayer can engage in the activity with the intention of making profit with the increase in value of the assets. In such cases, the activity will be considered as business activity. Calebs venture Harpers highway has made loss initially but Caleb is planning to purchase more equipment and renovate the property. Therefore, it can be said that Caleb believes the assets will increase value so it can be said as business activity. The Success in other Activities Undertaken by the Taxpayer In this factor, it is important to consider whether the taxpayer has the ability to convert the loss making activity into a profitable activity. It is ascertained by comparing the performance of the taxpayer in the related activities (Gale Brown, 2013). Caleb has performed full time and part-time jobs successfully. Therefore, it can be said that Caleb has the ability to convert it into profitable business so it is a business. The Historical Income and Loss from the Activity It is not necessarily true that if any activity leads to profit then it is engaged for profitable purpose and if it leads to loss then the activity is not engaged in the profitable purpose. It is therefore important to consider this factor. There is no historical profit and loss as the business has just started initially and in the current year, it has suffered loss. The Occasional Profit and Losses According to the section 183-2(b)(7) The amount of profit in relation to the amount of losses incurred, and in relation to the amount of the taxpayers investment and the value of the assets used in the activity, may provide useful criteria in determining the taxpayers intent. In accordance with the section, 183(d) if an activity has gross income in the three or four years in last 5 years then in such cases, it will be assumed that the taxpayer is engaged in the business for making profit (Meese Oman, 2014). This rule is not currently applicable in this case. The Financial Status of the Taxpayer In accordance with this factor, the income from other sources will help to ascertain whether the taxpayer is engaged in the activity as hobby or business. Caleb has no other sources of income and is currently involved only in this activity so it is a business. The Activity Engaged for Personal Recreation In this regulation, it is indicated that the personal motive means that the activity is not engaged as a business. The motive is an important factor if the taxpayer engages in an activity for the purpose of making profit then it is a business activity. In this case, Caleb has the motive of making Harpers Highway profitable as he has left fulltime work and is currently only working in this venture. It should be noted that not the individual factors but the overall factors are considered to determine the nature of the activity. Conclusion Based on the analysis above and facts of the case it can be concluded that the Caleb is engaged in business activity and not hobby therefore the loss will be allowed as deduction without any limitations. The reason for the conclusion is that as per the requirement of section 183 Caleb has sufficient knowledge of the activity and has engaged experts to conduct various activities in a professional manner. The Caleb does not have any other sources of income and is completely engaged in the activity. The most important regulation is also satisfied Caleb maintains the accounts of the business in accounting software quick. Therefore based on this facts and the nine factors under section 183 it can be concluded that the Caleb is engaged in business activity. Reference Gale, W. G., Brown, S. (2013). Small business, innovation, and tax policy: A review.Innovation, and Tax Policy: A Review (April 8, 2013). Hoffman, W. H., Smith, J. E. (2014).South-Western Federal Taxation 2015: Individual Income Taxes. Cengage Learning. Jones, C. R., Usrey, S. C., Webb, T. Z. (2014). Taxation of Gambling in the United States: Comparing the Current System with Two Alternatives.The ATA Journal of Legal Tax Research,12(2), 34-53. Meese, A. J., Oman, N. B. (2014, May). Hobby Lobby, Corporate Law, and the Theory of the Firm: Why For-Profit Corporations Are RFRA Persons. InHarvard Law Review Forum(Vol. 127, p. 273). Palan, R. (2016). 9 Corporate power in a global economy.Susan Strange and the Future of Global Political Economy: Power, Control and Transformation, 152. Strine Jr, L. E. (2015). Job Is Not a Hobby: The Judicial Revival of Corporate Paternalism and Its Problematic Implications, A.J. Corp. L.,41, 71.
Monday, April 20, 2020
The Horrors Of War Essays - Phillips Exeter Academy,
The Horrors of War Im almost glad this war came along. It is like a test, isnt it, and only the things and people whove been evolving in the right way survive. Lepper Leppellier said this extraordinary quote in chapter nine. My interpretation of Leppers quote was, the war had forced the men to abide by the rule of, survival of the fittest. From the perspective of the war, Lepper implied that you need to be prepared mentally and physically for war; you also need to adapt to changes and mature to survive. People and societies change in times of war. Some people, including Lepper, become manic-depressive and may possibly go insane. Others resort to suicide. However, war may make others feel important and patriotic. Gene, Lepper, and Finny all went through changes and had their own physical and emotional development. Lepper was not ready to enlist in the army. He enlisted in the service for the wrong reasons. Lepper enlisted thinking that he would travel and ski and he was not prepared for the hardships of war itself. I think that Lepper went crazy because he wasnt mentally ready for warfare and, internally he could not comprehend all the dreadful facts of war. Lepper needed to mature and grow as an individual before considering enlisting in the service. He didnt realize the responsibility and commitment of being a solider. Finny denied the war to himself and everyone else around him. Finny could not participate or help in the war effort, which made him feel helpless and useless. Finny didnt like this feeling, so he denied that there was a war going on at all. Finny told Gene his theory about how the war was made up by fat, old, men. Finny realized that the injury to his leg was not going to be temporary but permanent in many ways. This injury prevented him from enlisting in the army. Finny was in denial about the war all the way up to the point in the novel when he saw that Lepper really had gone crazy. Finny believed that there was really a war from that point on because his theory was; it takes a war to make a man crazy. Gene had many aspects of the war to deal with in addition to his emotional stress. Gene had a difficult time dealing with Finnys denial of the war and Leppers insanity from the war. Finny and Lepper both made a great impact on how Gene emotionally felt and viewed the war. Gene always listened and followed Finny. When Finny told Gene his imaginary story of the war not existing, Gene didnt know what to think. The more Finny told Gene that there wasnt a war, the more Gene believed him. Then there was Lepper who had enlisted in the war and escaped because he had gone crazy. The more stories and thoughts that Lepper shared with Gene, the more that Gene became afraid of the war and realized that he wasnt ready to enlist. Like Lepper, Gene also had to grow mentally before he was ready for the service. He decided that he wasnt going to enlist but instead wait to be drafted. Genes character in the novel was an idealist, and he was fighting with himself and his own feelings about the war. All of the characters in this novel had different ideas, personalities, and situations having to do with the war, not that any individual can ever be prepared for war. No character in the novel was mentally stable or ready for war. War was not a pleasant time at Devon school, thinking about what lied, ahead was probably the greatest challenge of the boys at Devon.
Sunday, March 15, 2020
The Donation of Constantine
The Donation of Constantine The Donation of Constantineà (Donatio Constantini, or sometimes just Donatio) is one of the best-known forgeries in European history. It is a medieval document which pretends to have been written in the early fourth century, giving large areas of land and related political power, as well as religious authority, to Pope Sylvester I (in power from 314 ââ¬â 335 CE) and his successors. It had a little immediate impact after being written but grew to be heavily influential as time went on.ââ¬â¹Ã¢â¬â¹ Origins of the Donation Weââ¬â¢re not certain who faked the Donation, but it seems to have been written circa 750-800 CE in Latin. It might be connected to the coronation of Pippin the Short in 754 CE, or the grand imperial coronation of Charlemagne in 800 CE, but could easily have been to aid Papal attempts to challenge Byzantiumââ¬â¢s spiritual and secular interests in Italy. One of the more popular views has the Donation being created in the mid-eighth century at the behest of Pope Stephen II, in order to aid his negotiations with Pepin. The idea was that the Pope approved the transfer of the great central European crown from the Merovingian dynasty to the Carolingians, and in return, Pepin would not just give the Papacy the rights to Italian lands, but would actually ââ¬Ërestoreââ¬â¢ what had been given long before by Constantine. It appears that the rumor of a Donation or something similar had been traveling around the relevant parts of Europe since the sixth century and that whoever create d it was producing something people expected to exist. Contents of the Donation The Donation begins with a narrative: Sylvester I was supposed to have cured Roman Emperor Constantine of leprosy before the latter gave his support to Rome and the Pope as the heart of the church. It then moves into the granting of rights, a ââ¬Ëdonationââ¬â¢ to the church: the Pope is made the supreme religious ruler of many great capitals- including the newly expanded Constantinople- and given control of all the lands given to the church throughout Constantineââ¬â¢s empire. The Pope is also given the Imperial Palace in Rome and the western empire, and the ability to appoint all kings and emperors ruling there. What this meant, if it had been true, was that the Papacy had the legal right to rule a large area of Italy in a secular fashion, which it did during the medieval period. History of the Donation Despite containing such a massive benefit to the papacy, the document appears to have been forgotten in the ninth and tenth centuries, when struggles between Rome and Constantinople raged over who was superior, and when the Donation would have been useful. It wasnââ¬â¢t until Leo IX in the mid-eleventh century that the Donation was quoted as evidence, and from then on it became a common weapon in the struggle between the church and secular rulers to carve up power. Its legitimacy was rarely questioned, although there were dissenting voices. The Renaissance Destroys the Donation In 1440 a Renaissance Humanist called Valla published a work which broke the Donation down and examined it: the ââ¬ËDiscourse on the Forgery of the Alleged Donation of Constantine. Valla applied the textual criticism and interest in history and classics which grew so prominent in the Renaissance to show, among many criticisms and in an attacking style we might not consider academic these days, that the Donation was not written in the fourth century. Once Valla had published his proof, the Donation was increasingly seen as a forgery, and the church couldnââ¬â¢t rely on it. Vallaââ¬â¢s attack on the Donation helped promote humanist study and in a small way helped lead to the Reformation.
Friday, February 28, 2020
What are the major differences between capitalism, communism, and Essay
What are the major differences between capitalism, communism, and socialism - Essay Example It is evidently clear from the discussion that capitalism is a system of private enterprise in which the main economic decisions, such as what, how, how much, where, to whom and for what price several items are to be produced, are made by private individuals in their capacity as owners, workers or consumers. Capitalism is referred as free enterprise system as the basic economic decisions are not left to individuals but rather these decisions are also made in response to market forces such as demand and supply. According to the concepts of capitalism, people are free to accept the law of supply and demand. Communism is, according to its founder Karl Marx, an economic system that promotes the idea that the society must control the production or goods and services. Capitalism was much concerned about acquisition of wealth where as communism focused on serving others with concerns on poor and underprivileged arguing that there were major disparities between classes. Socialism is an econo mic system that seeks to manage the economy through collective social control, but communism is an economic system that seeks to manage the economy as well as society. McConnell and Brue noted that capitalism is a system in which each participant acts and performs business and non-business activities in his own self interest. Each individual is looking for maximizing his satisfaction or profits through own decisions regarding production and consumption. They pointed out that socialism and communism can be considered as command system as an alternative to market system. In both communism and socialism, government owns most of the property resources. The economic decision making in these systems occurs through a central economic plan Socialism and communism are similar in that both these dogmas are systems of production for use based on public ownership of the centralized planning. Communism is a further development or higher stage of socialism (Williamson, 2011, p. 47). 2. Discuss th e three major economic indicators and how they are indicative of our current economic climate. The major three economic indicators are 1) Gross domestic product, 2) Consumer price Index, 3) Employment. The most important economic indicator is GDP- Gross Domestic Product- which represents the total market value of all final goods and services that are produced in a specific period of time. GDP includes all goods and services produced by citizen-supplied or foreign-supplied resources employed inside the country (McConnell and Brue, 2004, p. 113). Consumer Price Index is used as main measure of inflation in the United States as compiled by the Bureau of Labor Statistics. Consumer Price Index is considered as the base to report inflation rate each month and each year and also for adjusting social security benefits as well as income tax brackets for inflation (McConnell and Brue, 2004, p. 141). Another important economic indicator is Employment Statistics which provides a comprehensive d ata on national employment situations, unemployment rate, wage and earning data etc. Normally, information is disseminated from different ways such as agricultural, industrial, employment or unemployment among men, women or other classes etc. All these major economic indicators are clearly indicative of our current economic situations. For instance, the latest statistics show that there has been an expansion of 2.8 percent in the gross domestic product figure in the fourth quarter of 2011 over the previous quarter (tradingeconomics.com, 2012). Another example is that the unemployment rate in the United States has been decreased to 8.3 percent in January of 2012, showing a lowest rate from February of 2009 (tradingeconomics.com, 2012). 3. In considering to enter the global market, identify the major strategies an entrepreneur may
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