Commanders of the first World War essays

Commandants of the main World War articles The war comprised of various commandants but then none of them were officers of the main position. The primary universal war was the main war battled in which leaders needed voice authority over their armed forces. Interchanges separated very quickly after the soldiers left the channels. Head of the German General staff, 1906-1914, Von Molke altered the first schlieffen plan for the intrusion of France. Rather than keeping the traditional of the Germans solid, Von Molke strengthened the left since he believed that the French would push through the focal point of into Lorraine and make issues for German interchanges. The expulsion of two infantries and one rangers corps from the western toward the eastern fronts, made it unimaginable for the German armed force to enclose Paris. The schlieffen plan neglected to meet its objectives. Molke positioned himself excessively far behind the bleeding edge, implying that he had little power over his field leaders. Because of these choices Von Molke lost the main clash of the Marne in 1914. He was supplanted in late 1914 by Falkenhayn. Falkenhayn was selected Prussian war serve in 1913 and succeeded Von Molke as Chief of General Staff in September 1914. Falkenhayn couldn't help contradicting General Paul Von Hindenburg and Von Ludendorff about concentrating German endeavors to crush Russia. Rather he accepted the war would be won in the west and focused every single accessible power against France and Britain. The German Chancellor, Bethman Hollweg, was exceptionally condemning of Falkenhayn's powerlessness to accomplish triumph on the western front.. He lost his post as Chief of General Staff to Von Hindenburg after the inability to catch Verdun in August 1916. Falkenhayn was moved to Palestine in July 1917. In the wake of being beaten a few times by General Allenby in Palestine, Falkenhayn was supplanted by General Von Sanders. His last order before retirement was in 1918 with the German Tenth Army in Lithuanian. On the episode of th... <!

Blanco Review :: essays research papers

The book, Please Stop Laughing at Me by Jodee Blanco, is a persuasive tale about the maltreatment she suffered during her years at school. She needed to manage physical, verbal, and psychological mistreatment all through her school year. When I began this book I couldn’t put it down. I can recall primary school being the new child. The children ridiculed me since I was new, however once they gave me a possibility they enjoyed me. In middle school a few children would call me names, yet that was it. Obnoxious attack is all that I needed to manage every so often. This is nothing contrasted with the things that Jodee suffered during her time of school.      The story starts with Jodee’s depiction of how she was misled in a fourth grade Catholic language structure school; going to the guard of hard of hearing youngsters that were being dealt with barbarously. She provided the school authorities with names and was marked a â€Å"tattletale.† No one would converse with her, break was spent in anguish, and she would discover trash and ruined food in her book pack. As she advanced into fifth grade a portion of the social climate started to move in unpretentious however significant manners. Being acknowledged into a faction was all that made a difference. Rather than being respected for class support, as in prior years she was chuckled at and named as â€Å"teacher’s pet.† She said the guidelines were straightforward â€Å"shun or be shunnedâ€if you weren’t ready to oblige the group, you would turn into the reject.† 6th grade Jodee enlisted at a private institute and the initial hardly any months were without occurrence. Jodee delighted in having companions and attempted to do everything option to remain in their great standing. The difficulty began when she called her mom to leave a gathering early. Jodee implored her mom not determine what was happening with the multi year oldsâ€but they were totally trapped in the demonstration. Monday morning at school she discovered her preferred softened cowhide shoes gliding in a latrine bowl of pee with a note attachedâ€â€Å"Bitch, this is only the beginning.† She was barbarously treated, spit at, beaten, and avoided every day. Her folks were thoughtful to her quandary lastly constrained her to see a specialist. She was put taking drugs that made her extremely lethargic. The specialist said that â€Å"kids will be kids and that perhaps she was searching for consideration from her folks.

How to Write the Vassar College Supplement 2018-2019 TKG

How to Write the Vassar College Supplement 2018-2019 Vassar is a small liberal arts school in Poughkeepsie, New York. The class of 2022 admitted just 1,996 students with an acceptance rate of 24%. Vassar is liberal, there’s a lot of on-campus activism, and students are encouraged to study multiple disciplines.The good thing about Vassar’s supplement is that it sets up a structure for you. The wording is a little fancy, but they’re basically asking “Why Us”.How do you see yourself adding to the vibrant academic and campus community at Vassar? Limit 350 words.You’ll answer the question of Why Vassar by writing about two things: what you plan to do inside the classroom and what you plan to do outside the classroom. You only have 350 words to answer which means you have to research, research, then research some more before you start writing. You should be interested in discovering new things, and there’s a lot to look into on their website. Let’s break it down:Academics:You probably won’t officially declare a major until the end of sophomore year, but for the purpose of this portion of the essay you need to pick a major. Don’t freak out, you have plenty of options, so start by looking through this list of majors and see what interests you. Think about your favorite classes and any other academic interests you have and find something similar on their website.You need to be VERY specific here. Vassar students tend to be passionate about pretty much everything. Once you’ve picked a major, find upper-level classes that you’re interested in taking and write about why you want to take them. Be sure that everything is specific to Vassar: don’t write about 100 level classes that you could take at any school.Let’s say you decide you want to major in environmental studies. Take a look through the course catalog and research the professors. There’s a long list of directors, faculty, and committee members so you should plug them into google and read about research projects, grants, and anything else they might be doing. This could be a good time to write about your desire to join a research project. Look and see if there’s a minor you might be interested in that compliments your major.Outside the classroom:Let’s stick with the environmental studies plan for now. Did you happen to notice that Vassar’s homepage is a picture of a young student doing outdoorsy things in the wilderness? It’s because the school just received a grant to make science curriculum more inclusive, and there are definitely a bunch of clubs on campus that are working towards this goal.Look at the list of student organizations Vassar has to offer and find something that is 1) related to the major you chose and 2) a logical extension of the activities you did in high school. There’s a lot to choose from, so you shouldn’t have a hard time finding something that interests you.Make sure you don’t pick something random. Vassar is looking for students that are focused, driven, and passionate: if you declare an English major and write about your plans to join the Quidditch club, and you haven’t taken advantage of the AP or Honors English at your school, you probably won’t seem like you have much direction. Admissions officers want to admit students that have a plan.Conclusion:Wrap things up nicely, but briefly, especially since you probably used up most of your word count above.Want some help writing or researching? We’re happy to help.

A Report on Progress on Building of Leisure Centre Proposal - Free Essay Example

Sample details Pages: 8 Words: 2544 Downloads: 5 Date added: 2017/06/26 Category Business Essay Did you like this example? REPORT ON PROGRESS ON BUILDING OF LEISURE CENTRE PROPOSAL SHERBURY CONFIDENTIAL To: M. Smith, Head of Analysis of Proposals From: N. Rafie, Proposal AnalystDate: 1st May 2015 BACKGROUND There is dissent in the town of Sherbury, Wealdshre County which has been linked to the apparent lack of leisure amenities and facilities in the town itself. Several social issues have been identified such as an increasing crime rate as well as cases of gangs and alcoholism mostly pertaining to teens of Sherbury which has been blamed on the previously kentioned lack of amenities and activities to do in town. As a countermeasure to the social issues and the lack of facilities, Sherbury has decided to start to look at the possibility of building a Leisure Centre. Don’t waste time! Our writers will create an original "A Report on Progress on Building of Leisure Centre Proposal" essay for you Create order FINDINGS There is a severe lack of leisure amenities and facilities, in particular those that cater to young people and this has been deemed the root cause to the social issues that are becoming apparent in Shersbury. According to police reports there have been an increase in the amount of criminal cases in Sherbury specifically cases involving vandalism and drunk and disorderly behaviour involving the teenage demographic. They have seen an increase of 32% and 24% respectively. It has to be noted that the increase for teen drunk and disorderly behaviour was seen within the last 12 months. There is growing concern with social workers regarding a surge in teenage alcoholism and roaming teenage gangs present at the town centre and housing estates. The social workers attribute these growing social issues to à ¢Ã¢â€š ¬Ã…“boredom derived from little or nothing to do in the evenings. There are only two youth clubs in the town, both of which are oversubscribed. Denial of entry has been met with attempts to disrupt the youth clubsà ¢Ã¢â€š ¬Ã¢â€ž ¢ activities by older teenagers. The local weekly newspaper, The Sherbury Chronicle has been campaigning for improvements in leisure facilities over these last 6 weeks. The paper has utilised their medium to campaign with scathing editorials with headlines such as à ¢Ã¢â€š ¬Ã…“Council Fuddy-duddies forget their youth. Readers of the Sherbury Chronicle have changed their views regarding the issue have changed from sympathetic to condemnatory due to the correspondence the readers and the paper have which has been labelled as à ¢Ã¢â€š ¬Ã…“Livelyà ¢Ã¢â€š ¬Ã‚ . Town Councillors of Sherbury have been actively canvassing for the building of a leisure centre in order to provide for they consider the town to be sorely lacking amenities. Sherbury Town Councillor James Hillingdon referred to the current situation as a à ¢Ã¢â€š ¬Ã…“shocking state of affairsà ¢Ã¢â€š ¬Ã‚  pointing out that Sherbury has nothing t o offer its young people in the evenings but violent films in its local cinema and alcoholic beverages from its ten central public houses at a recent council meeting. There have been cases of local sports clubs and associations making representation to councillors and to County Hall officials. Some Sherbury sports enthusiasts are travelling thirty miles or more in order to find the amenities that they seek. There are existing sports facilities in Sherbury however they predominantly provide for outdoor sports. There are also sports facilities that are provided for indoor sports in the community hall however this is reportedly over crowded. There have been several activities that have been suggested for inclusion in any future Leisure Centre include table tennis, badminton, basketball, tennis, swimming, judo, karate, volleyball, ten-pin bowling, snooker and billiards, gymnastics and for older members yoga, relaxation classes and keep fit together with a club room for da rts dominoes and quieter activities. A rough projection for the building of the leisure centre has been estimated at  £1.8 million Two sites have been identified as suitable for the leisure centre the first at Charles Bowley Recreation Park in Northern Sherbury and the second in Central Sherbury. There are many options available for the funding of the project, increasing council tax in conjunction with securing government grants as well as funding from the Lottery Commission. There are local sports associations that have suggested possible fund raising activities. The Chief Executive of the Council has formed a working party that is made up of representatives from the Planning Department, Architectural Department, Community Liaison office and Spots Advisory Office due to mounting pressure. The working party is tasked with investigating the need for a leisure centre, make projections regarding building and maintenance costs, make suggestion with regard to loc ation and make proposals concerning the types of activities it should house and the layout of various halls and rooms as well as provide a set of recommendations to be submitted to the Council for debate. CONCLUSION AND RECOMMENDATIONS It is safe to say that the root cause of the social issues that are affecting Sherbury is centred on its young people and the lack of amenities and lack of activities which they can expand their energies on. There are facilities and youth clubs in the town that do provide activities for young people however due to their size and lack of facilities it is not enough to provide for all of them. This often leads to conflict between those who are already involved with the clubs and those who are not. This in turn may exacerbate the increasing crime rate as the disruption of club activities may lead to even less people being involved with the clubs. The only activities to do in town such as watching movies and partaking in the consumption of alcohol are contributing even more to the advent of the social issues in Sherbury such as vandalism, gangs and teenage alcoholism. The lack of facilities is not only facilitating the increase of social issues in Sherbury, it is also making i t highly inconvenient for many sports enthusiasts who have to travel a considerable distance in order to access facilities that allow them to partake in their sports. This inconvenience can also be considered a loss to the local economy for Sherbury as these potential consumers now bring their business to other towns as well as a loss of the potential to groom local talent in terms of competitive events. All in all I think that Sherbury should proceed with the building of the leisure centre as this would solve many of Sherburyà ¢Ã¢â€š ¬Ã¢â€ž ¢s current issues. It has to be noted that while it will help deter the effects of the social issues in Sherbury it has to be used in conjunction with other policies as well as understanding that the project will take time and its effects will take time to be seen. So patience will need to be exercised by the Sherbury council as well as its residents. Although the cost of building of the centre is quite high ( £1.8 million) it has to be understood that the social costs will be even higher with crime rates increasing as well as teens turning to alcoholism and gang behaviour, the social repercussions of not doing anything will be higher than the actual financial costs. The provision of activities will enable the youth to expand their energies on activities that are productive and will hopefully help the youth gain a sense of identity from something positive rather than having to end up in a gang or turning to alcohol. Sherbury needs to ensure that they are able to deal with their social issues directly rather than putting all their hopes on the leisure centre to make the issues go away. Sherbury needs to increase security as well as enforce new laws that make sure that the teens will not have access to alcohol too freely. Maybe something along the lines of increasing police patrols in areas that have been frequented by these gangs as well as restricting the public houses from selling alcoholic beverages p ast a certain time for those who are below the age of 20. The existing youth clubs need to be nurtured and aided further in order to help reduce the effects of social issues. Considering the fact that there are already established Youth Clubs in Sherbury, the council would not have to do any actual work other than maybe fund the clubs in order to increase their capacity to take in new members. By expanding the capacity of the clubs as well as providing them new operating quarters in the new Leisure Centre, the council would be killing two birds with one stone, providing activities for the youth as well as gaining occupants for the centre. Establishing the Leisure Centre will benefit the local sporting community greatly and they understand this with many local sports associations supporting the proposal as well as offering to help fund the project. The council would do well to remember this as the town will benefit greatly should the local sports associations flourish as this w ill allow the town to produce talent from youth who now have something productive to be involved with. It also has to be considered that the previous situation where Sherbury sports enthusiast were traveling far in order to access sports facilities, the building of the leisure centre may well attract enthusiast from other towns as well. This will help the not just strengthen the sporting community but aid the local economy as well. Out of the two locations, I would suggest the council build it in the Northern Suburbs as a central location, while good for businesses in the area may not have enough space to include all the possible activities that can be provided by the centre as well as not being able to provide enough parking space for users of the centre. (1587 words) 3. a) Opening The opening of an interview is what will set the tone for the rest of the interview, it is in the opening of an interview where the purpose of the interview is made clear therefore. Once the pu rpose of the interview is made clear the process is made much more easier as all parties will understand why they are there and what it is expected of them. The opening will establish the tone and atmosphere of the interview as well as indicate the level of formality or informality that the interview will take. By setting the tone of the interview, interviewees can be put at ease, or unease according to what the interviewer wants. It is in the opening where the flow of the interview is decided. Questions à ¢Ã¢â€š ¬Ã¢â‚¬Å" In an interview there are two simple rules of thumb, ask the right questions and listen to the answers. An interviewer should prepare the questions that should be asked in order to elicit information from the interviewee that is desirable and therefore making the interview productive. Pacing of the questions should be controlled carefully as important information may be glossed over or leading to the interviewee digressing. As previously mentioned It is p aramount for the interviewer to be able to ask the right questions, however it equally as important for the interviewer to ask at the right time. Closure à ¢Ã¢â€š ¬Ã¢â‚¬Å" Closing the interview is as important as opening it, for it is in the closure where all information should be summarised, leading to an easy confirmation of information and determining whether the objectives of the interview have been met. It has to be noted that the position of both parties are clarified at the closure of the interview. Whether a compromise or agreement has been made or not and clear communication of this from both parties will further enable whether further action should be taken and if so, in what form. It is in the closure that decisions should be made only if one or both parties have the authority and information to make it. Follow Up à ¢Ã¢â€š ¬Ã¢â‚¬Å" Once the interview is finished it is important for the interviewer to proceed to assimilate the information gleaned from the interv iew. The information should be recorded properly in order to build up a record of the interview and the interviewee thus making any future attempts to locate information regarding the interview or interviewee much easier. A decision needs to be made following the interview, and this is easier done once all in formation is assimilated thus any determination of any decision can be made as a result of the interview will be more concise and easily made. Also any actions that were agreed upon during the interview should be followed up on. b) 4.a) Polite à ¢Ã¢â€š ¬Ã¢â‚¬Å" It is important for those working in customer service to be polite to the parties they are dealing with. Staff members need to be able to talk properly with good manners in order for the calling party to leave the conversation feeling as though they were dealt with in the proper manner. Even when a customer calls to complain it is important that the staff members maintain their composure and still be polite therefore diffusing a potentially explosive situation and having the complaining party leave the conversation without any resent and feeling better. Knowledgeable à ¢Ã¢â€š ¬Ã¢â‚¬Å" Staff members need to have information that pertains to the subjects that calling parties will be inquiring about, whether this be young people, fitness, the facilities or the centre itself and other information that can be considered relevant to these subjects. Therefore being able to provide the right information to the inquiring parties and having answered their questions satisfactorily is exactly what they need to be able to do. Because a lot of inquirers will not have the information or even incomplete information therefore rendering them unable to make an informed decision as to whether or not they should or can utilise the facilities that the centre provides. Informative à ¢Ã¢â€š ¬Ã¢â‚¬Å" As a lot of calling parties will be inquiring to many subjects as well as ask for advice, personnel nee d to be able to answer the calling parties to the best of their abilities. This would mean that the staff members have to know what they are talking about as well as be able to explain properly and clearly therefore understanding that having the calling parties leave with understanding how to utilise the information given by the staff member is just as important as having the inquiring party leave with the right information. Understanding à ¢Ã¢â€š ¬Ã¢â‚¬Å" As a lot of parties calling in will be complaining it is important that the staff be able to listen and understand exactly what the party is calling to complain about. And although the staff themselves may not agree with what the customer is complaining about, that is beside the point, hey need to be able to make the complaining party feel better about the situation, and being understanding will ensure that the staff member be able to choose the right words in order to do so. However, it is also important for the staff member to follow up with these complaints and not just offer empty apologies should the complaints be valid. Loquacious à ¢Ã¢â€š ¬Ã¢â‚¬Å" As the job involves a lot of answering questions and in general talking, the staff members need to be able to talk well. Therefore being able to keep a conversation going while at the same time ensuring that they are answering the inquiries or listening to complaints is a core requirement for the job, this is because while a good listener will have all the right information, someone who is able to talk to the calling parties will help the calling party feel as though as they are being treated well. (503 words) b) 1

The Impact of the Tuberculosis Vaccine Essay - 1630 Words

The Impact of the Tuberculosis Vaccine Abstract Tuberculosis is one of the most infectious diseases in the world. With almost one third of the world infected with this virus, people are striving to help prevent the spread of this disease (NIAID, 2001). One prevention technique for tuberculosis is the BCG (Bacillus of Calmette and Guerin) vaccine. In the early twentieth century Calmette and Guerin worked together to isolate a strain of the disease creating the first BCG vaccine. Throughout the century the scientists improved the BCG vaccine and today there are several different strains of the vaccine available. However, even today its full effects on the disease are unknown. The exploration of the effects of the vaccine, the best†¦show more content†¦When the body is finally faced with the Tuberculosis Vaccine Page 2 organism, it will hopefully have adapted enough to the strain of Mycobacterium bovis to immediately contain the Mycobacterium tuberculosis. The goal of the vaccine is to keep the body functioning normally, even after contact with Mycobacterium tuberculosis. The BCG vaccine was first created in the early twentieth century. In 1906, in Paris, scientists Calmette and Guerin began experimenting with the vaccine for tuberculosis (NIAID, 2001). They isolated a strain of Mycobacterium bovis from a cow and began their experimentation on the living organism. After running tests on animals for over a decade, genetic changes began occurring in the original strain; this new strain was called the BCG vaccine. In Europe, in 1921, Calmette and Guerin introduced their vaccine to their first human subjects (WHO, 5). They fed the vaccine to baby patients orally. By 1928, the Health Committee of the League of Nations admitted it into use (Pediatric Research, 2002). Tuberculosis got off to a rocky start when it was first administered. In Lubeck, Germany, almost a quarter of the babies given the BCG vaccine got the tuberculosis disease or infection from the vaccine itself. The scandal caused general public to be skeptical of the vaccine. Following the outbr eak, it was discovered that the vaccine had beenShow MoreRelatedDuring the twentieth century, more than 300 million deaths worldwide were due to smallpox, however,1300 Words   |  6 Pagesother hand, during the 20th century tuberculosis which was once thought to have been declining in developed countries, is now according to WHO (2013) second only to HIV/AIDS as the greatest killer worldwide. This disease has been estimated by The World Health Organisation (2013) to kill 1.3 million people per year, the majority of those being in developed countries. Therefore, in this essay I will compare the prospects for control and eradication of tuberculosis to smallpox, with a reference to theRead MoreLeading Health Problems in Third World Countries: Tuberculosis933 Words   |  4 Pagesare still some of the leading problems in poor nations. Professor Susan Craddock from the department of Gender, Woman and Sexuality studies gave a presentation that focused on Tuberculosis, which is falls i nto a category of diseases called â€Å"neglected diseases†. They are called neglected because the development of vaccines and drugs to cure the diseases has decreased to about nothing. The market for these drugs is not lucrative enough for pharmaceutical companies in higher income countries to investRead MoreTuberculosis Is An Airborne Transmitted Disease1334 Words   |  6 PagesInfecting approximately a third of the worlds population, tuberculosis is considered to be one of the most deadly infections in the world1. It’s causative agent, Mycobacterium tuberculosis, is a gram-positive bacilli that’s about 1.5 ÃŽ ¼m in diameter2, stain resistant and non-motile. The bacterium are obligate aerobes that don’t form spores and develop infection at a slow rate. The cell walls of mycobacteria are composed primarily of peptidoglycans that have polysaccharides, proteins and lipids embeddedRead MoreTuberculosis : A Persistent Issue On Global Health1638 Words   |   7 Pages Background and Risk Factors Worldwide, tuberculosis is a persistent issue in global health. India alone carries over 25% of the global TB burden, with over 9 million people suffering from active TB infection each year (Central TB Division 2015). Of growing concern is the rise of multi- and extensively- drug resistant tuberculosis (MDR and XDR, respectively). Characterized by resistance to standard first-line antibiotics including isoniazid and rifampicin (Loddenkemper et al. 2002), MDR-TB requiresRead MoreTuberculosis : A Global Epidemic1300 Words   |  6 PagesNew Trends in Tuberculosis Treatment- Needs, Challenges and Achievements Tuberculosis today has established its roots as a global epidemic killing more than two million people each year and threatening the lives of the billions it infects. Although tuberculosis has been a notifiable disease since the 1990s, the impact of the disease has been underestimated due to lack of data on incidence and financial burden of the illness. Trends in recent years indicate that tuberculosis incidence rates haveRead MoreTuberculosis ( Tb ), A Communicable Disease1423 Words   |  6 PagesThis paper will address the description of Tuberculosis (TB), a communicable disease, the determinants of health and how these factors contribute to the development of this disease, the epidemiologic triangle as it relates to Tuberculosis, the role of the community health nurse and how one national agency contributes to resolving or reducing the impact of this disease. â€Å"Tuberculosis (TB) is a contagious and an often severe airborne disease caused by bacterial infection. TB is transmitted from anRead MorePrevention Of The Tuberculosis Epidemic872 Words   |  4 PagesTo control the tuberculosis epidemic, the first step is to implement the DOTS strategy. This strategy is central to the World Health Organisation’s (WHO) policy for tuberculosis control. (21) The first element in the DOTS strategy is ensuring political commitment to increase financial support. (22) Backing by national legislation facilitates international partnerships and funding (23) to ensure the availability of health care (24, 25). Therefore, it is necessary to campaign for political assistanceRead MoreThe Epidemiology of Tuberculosis1579 Words   |  7 PagesThe purpose of this paper is to discuss tuberculosis (TB), provide a clinical description, and discuss the determinants of health in relation to TB and the role and tasks of the community health nurse in regards to the disease. Tuberculosis is caused by Mycobacterium tuberculosis, a bacterium that usually affects the victim’s lungs and is spread through the air. TB spreads from one community or country to another as people travel or through immigration to new areas. Today’s modern world ofRead More Africas Health Care Crisis Essay1529 Words   |  7 PagesAfricas residents in some way. The crisis affects Africans because preventable diseases and poor living sanitation causes them to have low life expectancy. The high rate of preventable diseases being transmitted throughout the population includes tuberculosis, STIs, HIV/AIDS, and malaria. The issue of healthcare in Africa affects all of the poor people who have limited access to treatment, supplies, healthcare professionals, health facilities, or education. The healthcare system in Africa is inefficientRead MoreVaccines A Cure Or Curse?984 Words   |  4 PagesVaccines a Cure or Curse? Vaccines were created to protect humans against disease. However, currently many people are questioning their use and many Americans are not vaccinating their children. Vaccines are used to prevent disease not cause more health problems which is why they should be encouraged by health clinics across America and required for children to attend public schools. Public schools should require students to be vaccinated to attend school to protect the health of every student and

Ted Bundy - 1633 Words

Ted Bundy Marel Respress Columbia College Professor Judith Revels Criminology SOCI 321 Abstract This research paper will explore the life of a serial killer named Ted Bundy. We will look at the cause and effects of him becoming a serial killer. We will also discuss the different criminology theories behind Ted Bundy’s actions. Based on what was discovered in the research no one theory can explain the action of Ted Bundy as a serial killer. The remainder of the paper is laid out as follows: biography of Ted Bundy, introduction, discussion of crimes and theories, and the conclusion. Biography of Ted Bundy Theodore Robert Cowell later known as Ted Bundy was the son of Eleanor Louise Cowell; his father†¦show more content†¦No one thought to imagine that behind this entire exterior was a serial killer waiting to surface According to the text the rational choice theory is the view that crime is a function of a decision-making process in which the potential offender weighs the potential costs and benefits of an illegal act. Evaluating Ted Bundy according to the rational choice theory, he knew what he was doing weighed his options, picked how he would attack kill and rape his victims. He meticulously sought out his victims. Typically Bundy would bludgeon his victims, strangle them to death then rape them or engage in necrophilia. According to this theory he fully planned out each attack knowing that it was wrong, illegal, and immoral. There are multiple forms of the capital punishment depending upon which state you live in. In Tennessee if sentenced to the death penalty you would face either lethal injection or electrocution (deathpenaltyinfo.org). My stance on the death penalty is a pro view. I believe that if you commit a crime so heinous, such as murder, and it is proved beyond a reasonable doubt you should in fact be sentenced to death. There is no reason to put murders back on the streets. I don’t think that a person that kills someone in self defense should beShow MoreRelatedTed Bundy2445 Words   |  10 PagesTed Bundy’s early childhood wasn’t any more problem than the average kids. Ted was a good kid, born in November 24, 1946 at the Elizabeth Lund Home For Unwed Mothers in Burlington, Vermont. Bundy grew up in Philadelphia the home of his grandparents, he grew to believe his biological mother was his sister and his grandparents were his parents. His early school years weren’t easy; he was bullied and made fun of. The author of the book Ted Bund: Conversations with a killer analyzed Ted’s behavior andRead MoreTed Bundy Essay1460 Words   |  6 PagesIntroduction Theodore Robert Cowell, better known as Ted Bundy is one of the most well-known serial killers of the 20th century. Bundy took advantage of his good looks and charming personality to lure countless women. His regime began in Seattle, Washington in1974, until his arrest in 1978. The estimated murder count was from 30-100 victims. However, the final number is unknown until today. Childhood Ted Bundy was born at the Elizabeth Lung Home for Unwed Mothers in Vermont to a woman namedRead MoreTed Bundy : A Case3268 Words   |  14 PagesTed Bundy was a young rising politician, a crisis hotline volunteer, a law student, and the charming boy next door. He was also a deranged sociopath, a cannibal, and was suspected of murdering 100 women in the 20th century. As Ted Bundy put it, â€Å"I’m the most cold-blooded son of a bitch that you’ll ever meet.† (Pulditor, p.24) Theodore Robert Cowell, or Ted Bundy, was born on November 24, 1946 in the Elizabeth Lund Home for Unwed Mothers in Vermont to Louise Cowell. Louise moved shortly after hisRead MoreEssay On Ted Bundy1250 Words   |  5 PagesThe main purpose of this defense essay is to understand what drove Theodore Robert Bundy to commit the crimes he is accused of. After reading and listening to interviews with Ted Bundy and reading expert opinion, it is my conclusion Bundy knew his actions were wrong but the impulse overrode reasoning. The defense, the M’Naghten Rule – irresistible impulse defense would fit the Bundy crimes of murder and rape of young women. The craving and increasing desire to live out the murder and rape fantasyRead MoreThe Murder Of Ted Bundy960 Words   |  4 PagesI am going to tell you about the life of Theodore Robert Bundy, better known as Ted Bundy. I will explain why he started to commit these murders, and the stories of the few victims that survived. Y ou will read how he committed these murders, and what he did with the victims. You will learn about how he got away with escaping prison twice. Ted Bundy was sentenced to death after confessing to thirty-six murders. He started committing these murders when he was around eighteen years old. He continuedRead More Ted Bundy Essay2045 Words   |  9 Pagesborn a murderer is false. No one is born a murderer; society gives birth to that murderer. In Ted Bundys case the lack of parental guidance and constant rejection of women contributed to him evolving into a vicious serial killer. Bundy was a man who let his fantasies run his life, he believed that life was a game. All this contributed to making Bundy revengeful, bitter, and not quite mentally stable. Bundy took countless numbers of young female lives in the 70s. This man seemed to have a highly unstableRead MoreThe Murder Of Ted Bundy1772 Words   |  8 Pagesmurdering innocent people but there is one in particular who made an impac t in society, Ted Bundy. This man known for his good looks and charm with young women is what helped him to murder all these woman’s and have gone away with it for a several time. This happened during the 1970’s, Ted Bundy did not live an ordinary life and this is probable reason as to why he led a life of murderous crimes with women. Ted Bundy was born November 24, 1946 he did not have a normal life he was raised by his grandparentsRead MoreThe Legacy Of Ted Bundy2429 Words   |  10 Pagesnotoriously known as Ted Bundy, was born in Burlington, Vermont on November 24, 1946. Bundy was raised by his grandparents for the first three years of his life in order to avoid public disgrace from their community due to the fact that Bundy’s mother had him out of wedlock. As a young boy, Bundy was under the notion, along with the community around him, that his grandparents were his parents and his mother was his older sister. At the age of four, his mother left with Bundy to live in PhiladelphiaRead MoreTed Bundy Essay example1410 Words   |  6 PagesTed Bundy Throughout history, criminal investigators have encountered different forms of serial killers. One of the many famous serial killers in the twentieth century was Theodore Robert Bundy (Ted Bundy). Ted Bundy was responsible for the Chi Omega killings and many more. When people think of serial killers, they visualize some dirty, crazy, looking individual that would stand out from everybody else. In Teds case this was different. Ted Bundy was a very smart individual who had attended collegeRead MoreThe Serial Killers : Ted Bundy1438 Words   |  6 PagesTed Bundy, also known as the campus killer, is one of the United States top known serial killers. This twisted man assaulted and murdered many young girls during the 1970s. Bundy captured his victims by his charismatic and handsome and would win their trust by traits he had. He would act injured or as an authority figure before he murdered and assaulted his victims. After the girls died, Bundy would visit the bodies’ hours later and do sexual things to the corpse until animals would finish the girl

Case Study of Brown and Steele-Free-Samples-Myassignmenthelp.com

Question: Discuss deductibility under S 8-1. Relevant Case-brown 's Case and Steele Case. Answer: Introduction In the given case Taite Moneybags and his business colleague Aramis Lotsamoney were planning to start a business. Both these people are resident of UK for tax purposes. Both these people have plans of starting a business relating to land development activities. They are planning to set up a company who will borrow money as per the company structure and they will send the money with hundred percent owned subsidiary at commercial rates. The subsidiary company will use the money to buy land and we'll subdivide those and will sell the subdivided land to the general public. They are planning to invest the initial 2 years of planning and the next coming 5 years for carrying out the company's business operation. The subsidiary company in return will pay interest to the parent company for the loan that the parent company has given them for carrying out the business operations along with dividend for the 100% shareholding held by the parent company. As per the business model of a company, the parent company will sell the subsidiary company to a least competent tender applicant and has a plan of the purchasing the same in 2 to 3 years at a lower price. The business model that has been put in place by the management required huge initial investment. Further, the subsidiary that has been sold will let to losses as the interest amount have to be paid and the loans will not be paid off letting to only the necessary loan commitment will be paid. These losses will be carried out till the repurchased subsidiary will turn out to be profitable. (Gov.UK, 2017) Permanent Establishment If a person who is a resident of some other country is operating in Australia and at the same time any person who is a resident in Australia and is operating a business in overseas is impacted by the double taxation treaty which has been taken place among the government of both the countries. If a person resident in some other country is doing business in Australia and is working in Australia and his country in which he is resident has a tax treaty with Australia, then, in that case, he is required to get himself registered with the tax authorities of the country. As per the provision of Australian tax laws, the permanent establishment plays a vital role in determining the taxability of a company. A permanent resident refers to a place from where the business has been wholly or partially being carried out by the business house. Further, a permanent residence includes sales outlet, branches, factories, place of management etc. If a person is a resident of a country who has a tax treat y with Australia then any income that has been generated from a business which has a permanent establishment in Australia will be taxed as per the provision of Australian tax act. In this case, it is important that the income that has been generated from the business is carried out through the help of permanent establishment in Australia itself. Any other type of business income will not be taxable in Australia. In the given case, UK and Australia has an income tax treaty and a double taxation avoidance agreement among themselves as a result of which any income that has been generated through the help of permanent establishment will be taxed in Australia considering the provision of the Australian tax laws. As per the provision of the Australian tax laws any asset that has been owned by the tax payer in relation to the above business will be subject to the Australian capital gain tax that will be levied on the tax assessee at times when the asset is sold or disposed of. (Anon, 2008) Thus, considering the above facts, it is evident that the establishment of permanent establishment is important in determining the tax liability of the tax payer especially a company in Australia. Thus, Taite Moneybags and his business colleague Aramis Lotsamoney were a resident of UK but any income that has been earned by them in Australia via carrying out of business will be taxable as per the income tax laws of the country. Deductibility of Interest Expenses Relevant Case Laws In the given case, as per the business model of the company, the parent company was planning to give a loan to its subsidiary company at commercial rates. The amount of interest that has been paid by the subsidiary company to the parent company will be treated as interest expense in the books of the subsidiary company. From the perspective of the income tax, as per section 8-1 of the income tax assessment act 1997, an expense that has been incurred by the assessee in producing or gaining the assessable income will be allowed as deduction or further the same has been incurred for the purpose of the carrying out the business which in return will be used for generating income. (ATO, 2017) As per the case law FC of TV Total holding (Australia) PTY LTD, the tax payer was a wholly owned subsidiary company of Compgnie Francaise Des Petroles (CFP) which is a French company. The tax payer holds all the shares in Total Australia Limited (TAL). Later in the year 1968, the taxpayer transferred 50% of the shares in TAL to Total Boral Ltd which is also 50% owned by the tax payer. Further, in the year 1972, the taxpayer purchased the balance 50% stake in the TAL limited. TAL was engaged in carrying out the business of selling and marketing of petroleum products. The taxpayer in order to carry out the above operations has borrowed $23 million from its parent company. This amount was borrowed at an interest rate of 3% and further lent the same to Tal at an interest rate of 7% and with a note that the interest amount has been charged by the parent company (taxpayer) only at times when TAL was not fully owned by the taxpayer, else the same was interest free. The income tax commission n this case has denied the carry forward of the losses by stating that there has been no direct nexus that exists between the income producing activities and the making interest-free loans to TAL. The commission was of the opinion that the interest-free loan has been made by the taxpayer with an intention to make the company profitable and then sell the shares of the company at a higher price. The federal court, in this case, decided that the taxpayer is entitled to claim a deduction for the interest amount that it has paid to his parent company which it has further let out to TAL interest-free. It has further been guided by the notion that the interest-free loan has been provided by the taxpayer to TAL with an intention to make TAL profitable and make it commercially feasible to pay a dividend to the taxpayer. (Northrop and Fisher JJ concurring). Thus, in this case, it was later on decided that the amount of interest that has been paid by the taxpayer to its parent company was imp ortant for the derivation of the company and thus meet out all the tests of section 51 of the Act. Thus, in this case, the commissioner contention for the interest-free loan relation to the business activities was put aside by the court. (ATO, 2017) Further for the purpose of determining the deductibility of the interest expenses, there is certain ruling in place. In case law (Fletcher Ors v. FC of T 91 ATC 4950; (1991) 22 ATR 613, FC of T v. Energy Resources of Australia Limited 96 ATC 4536; (1996) 33 ATR 52, and Steele v. FC of T 99 ATC 4242; (1999) 41 ATR 139 (Steele)), it was determined that the deductibility of the interest expense is determined based on the examination of the purpose of the borrowing and the use for which these funds are been put. Further, in the above case law, it has been decided that interest paid prior to generation of the assessable income will be considered as spending in relation to the producing the assessable income in the following circumstances: The interest expense has not been incurred to soon. The interest expenses are not domestic or private. The planning phase before commencing the actual operation is not too long considering the nature of business the company is engaged with. On the other hand, in the above case law, it was provided that in case any interest expense has been incurred after the income earning activities are ceased, it is evident that the same has not been incurred in relation to producing the assessable income of that period or any future period, then, in that case, the interest expenses will not be allowed as a deduction. Further, if by any means, the taxpayer is able to justify that the even after the cessation of the earning activities will arise again and will let to an extension for which the debt was originally being incurred. In this case, the refinancing of the loan will have no impact in determining the taxability of the interest expense. In the given case, Taite Moneybags and his business colleague Aramis Lotsamoney were planning set up a company. The company will borrow money as per the company structure and they will grant a loan to its 100% owned subsidiary company at commercial rates. The subsidiary company is engaged in carrying out the business of land development activities. After a period of 7 years, the subsidiary company will be sold and through refinancing the same will be purchased again after 2-3 years. In the initial 2 years, the subsidiary company was operating in the planning phase. This planning phase was important considering the nature of business the subsidiary company was engaged in. Further, in light of the above case laws, the planning phase before commencing the actual operation is not too long considering the nature of business the company is engaged with. Considering the provision of the case law, in this case, it is evident that the interest expenses that have been incurred prior to commenc ing of the operations are relevant and the period of 2 years is also not too long considering the land development business of the company. The interest expense that has been incurred by the subsidiary during the life of the land development activities will be allowed as normal deduction being the same is related to the income earning activities of the company. On the other hand the interest expense that has been incurred by the company after the sale of the business will also be allowed as deduction considering the fact that the taxpayer is able to justify that the even after the ceastion of the earning activities will arise again and will let to an extension for which the debt was originally being incurred. Thus, considering the fact, that the business of the subsidiary company will be taken over again in the next 2-3 years as per the agreed business model, thus the interest expense during the period will also be allowed as deduction. As discussed above, the refinancing does not have any impact on the interest deductibility. In the given case, the subsidiary company is expected to repurchase the shares that have been sold at the lower price at which the same has been sold. Further, the losses in relation to the interest expense that has been borne by the company during the period of sale and repurchase of the business will be allowed as deduction. Considering the fact, that the business of the subsidiary company will be taken over again in the next 2-3 years as per the agreed business model, thus the interest expense during the period will also be allowed as deduction. Capital Gain tax Capital gain arises when the capital asset is sold at a price higher than its purchase cost. There may be capital loss sometimes when the capital asset is sold at a lower price than the purchase price. This form of income is totally different from the ordinary income. The tax payer cannot set off capital losses from the ordinary income. For the purpose of calculating the capital gain/loss, the cost that has been incurred in making necessary improvements in the capital asset and further cost that has been incurred for making the sale will become part of the purchase cost. In the given case the subsidiary company has been engaged in the business of land development activities. Thus, considering the nature of business of the company the land will be considered as a trading stock. As per the provision of Australian tax laws, the land, in this case, will not be considered as a Capital Asset. Thus, in this case, the sale of land by the subsidiary will be exempt from the purview of capital gain tax. Business Risk The business model that has been presented by Taite Moneybags and his business colleague Aramis Lotsamoney are subject to some business risk. The first and foremost is the change in the tax ruling that in greater terms may impact the taxability of the company. Currently, the tax ruling is in favor of the company but the same might get impacted by any law which in long run is not beneficial for the company. The management strategies will help the company in managing the risk. Further, from the perspective of the management, they are required to document the sale and purchase price of the land effectively. Further, all the documents that are required to be maintained in relation to the sale and purchase of the business/shares should be in place and should be duly verified by some professional expert. Bibliography Anon., 2008. Northrop v Thorsen. [Online] Available at: https://www.courts.state.ny.us/Reporter/3dseries/2007/2007_10124.htm [Accessed 4 Aug 2017]. ATO, 2016. Foreign residents doing business in Australia. [Online] Available at: https://www.ato.gov.au/business/international-tax-for-business/foreign-residents-doing-business-in-australia/ [Accessed 4 Aug 2017]. ATO, 2016. Tax on income and capital gains. [Online] Available at: https://www.ato.gov.au/Business/International-tax-for-business/Foreign-residents-doing-business-in-Australia/Tax-on-income-and-capital-gains/#permanentestablishment [Accessed 5 aug 2017]. ATO, 2017. Taxation Ruling TR 2004/4. [Online] Available at: https://www.ato.gov.au/law/view/document?DocID=TXR/TR20044/NAT/ATO/00001 [Accessed 4 Aug 2017]. ATO, n.d. INCOME TAX ASSESSMENT ACT 1997. [Online] Available at: https://www.ato.gov.au/law/view/document?docid=PAC/19970038/8-1 [Accessed 4 Aug 2017]. ATO, n.d. TR 2002/5, Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?. [Online] Available at: https://law.ato.gov.au/atolaw/print.htm?DocID=TXR%2FTR20025%2FNAT%2FATO%2F00001PiT=99991231235958Life=20161207000001-99991231235959 [Accessed 4 Aug 2017]. EY, 2014. Doing business in Australia. [Online] Available at: https://www.ey.com/Publication/vwLUAssets/Doing_Business_in_Australia_and_Australian_tax_landscape/$FILE/EY-doing-business-guide-australia.pdf [Accessed 4 Aug 2017]. GOV.UK, 2012. Australia: tax treaties. [Online] Available at: https://www.gov.uk/government/publications/australia-tax-treaties [Accessed 4 Aug 2017].