Saturday, December 28, 2019

Bilingualism - Definition and Examples

Bilingualism is the ability of an individual or the members of a community to use two languages effectively. Adjective: bilingual. Monolingualism refers to the ability to use a single language. The ability to use multiple languages is known as multilingualism. More than half of the  worlds population is bilingual or  multilingual: 56% of Europeans are bilingual, while 38% of the population in Great Britain, 35% in Canada, and 17% in the United States are bilingual, per statistics referenced in Multicultural America: A Multimedia Encyclopedia. Etymology From the Latin, two tongue Examples and Observations Bilingualism as the NormAccording to The Handbook of Bilingualism, Bilingualism—more generally, multilingualism—is a major fact of life in the world today. To begin with, the worlds estimated 5,000 languages are spoken in the worlds 200 sovereign states (or 25 languages per state), so that communication among the citizens of many of the worlds countries clearly requires extensive bi- (if not multi-)lingualism. In fact, [British linquist] David Crystal (1997) estimates that two-thirds of the worlds children grow up in a bilingual environment. Considering only bilingualism involving English, the statistics that Crystal has gathered indicate that, of the approximately 570 million people worldwide who speak English, over 41 percent or 235 million are bilingual in English and some other language.... One must conclude that, far from being exceptional, as many lay people believe, bilingualism/multilingualism—which, of course, goes hand in hand with multiculturalism in m any cases—is currently the rule throughout the world and will become increasingly so in the future. Global MultilingualismThe political history of the 19th and 20th centuries and the ideology of one state—one nation—one language have given rise to the idea that monolingualism has always been the default or normal case in Europe and more or less a precondition for political loyalty. Facing this situation, it has been overlooked that the vast majority of the worlds population—in whatever form or conditions—is multilingual. This is quite obvious when we look at the linguistic maps of Africa, Asia or Southern America at any given time, according to Kurt Braunmà ¼ller and Gisella Ferraresi, editors of the book, Aspects of Multilingualism in European Language. Individual and Societal BilingualismPer the Encyclopedia of Bilingualism and Bilingual Education, Bilingualism exists as a possession of an individual. It is also possible to talk about bilingualism as a characteristic of a group or community of people [societal bilingualism]. Bilinguals and multilinguals are most often located in groups, communities or in a particular region (e.g. Catalans in Spain).... [C]o-existing languages may be in a process of rapid change, living in harmony or one rapidly advancing at the cost of the other, or sometimes in conflict. Where many language minorities exist, there is often language shift.... Foreign Language Instruction in the U.S.According to language research consultant Ingrid Pufahl, For decades, U.S. policymakers, business leaders, educators, and research organizations have decried our students’ lack of foreign language skills and called for better language instruction. Yet, despite these calls for action, we have fallen further behind the rest of the world in preparing our students to communicate effectively in languages other than English.I believe the main reason for this disparity is that foreign languages are treated by our public education system as less important than math, science, and English. In contrast, E.U. governments expect their citizens to become fluent in at least two languages plus their native tongue. . . .[F]oreign language instruction in the U.S. is frequently considered a luxury, a subject taught to college-bound students, more frequently in affluent than poor school districts, and readily cut when math or reading test scores drop or bud get cuts loom. Sources Colin Baker, Colin and Sylvia Prys Jones. Encyclopedia of Bilingualism and Bilingual Education. Multilingual Matters, 1998. Bhatia, Tej K. and William C. Ritchie. Introduction. The Handbook of Bilingualism. Blackwell, 2006. Braunmà ¼ller, Kurt and Gisella Ferraresi. Introduction. Aspects of Multilingualism in European Language History. John Benjamins, 2003. Cortes, Carlos E. Multicultural America: A Multimedia Encyclopedia. Sage Publications, 2013. Pufahl, Ingrid. How Europe Does It. The New York Times, February 7, 2010.

Thursday, December 19, 2019

Personal Characteristics Of Special Education And Literacy...

P = Personal characteristics My passion is working with children which, by natural result, fosters an array of opportunities to demonstrate my on-the-spot resourcefulness, adaptability, and flexibility. My work in special education and literacy intervention allows me to express the great amounts of compassion that I hold for the children and families I work with, while maintaining a conscientious and professional rapport with both clients and co-workers. In addition to insinuating my deep-rooted values in both my education and the well-being of others, my adept and consistent academic record, which spans a wide variety of subjects, showcases my extraordinary self- motivation and self-drive. E = Experiences Although I have a long history in leadership and management, I have spent the last few years focusing my efforts in the field of education and educational leadership. After graduating with my Associates degree I began teaching in elementary education and preschool classrooms to typically developing children while pursuing my Bachelor’s degree. As I expand my repertoire to encompass the world of behavioral science and behavior analysis, I am also building experience through volunteer work in special needs classrooms working with children with autism, developmental delays, and other various learning and behavioral challenges. The last few years spent working with children has given me a great insight into the inner-workings of small humans. Not only have I learned toShow MoreRelatedClassroom Behavior Management For African American Students1295 Words   |  6 PagesThe U.S. Department of Education reports that an African American child is one and a half times more likely to be placed in a classroom for children with emotional disturbances than a White child (Children’s Defense Fund, 2011). 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Wednesday, December 11, 2019

Reason vs Passion free essay sample

The view that reason is the superior principle and it causes an action is a fallacy. Having said this, Reason alone can never cause action. What really causes an action is a Passion to act according to what you desire to do. Reason however can be a passion’s or desire’s guide to discover the connection of the causes and effects. Reasoning as is what takes place in our mind and works in terms of experience or as a copy of a late event isn’t really what can cause an action. But since passion or desire takes place in a real world surely is the one that causes action. Reason guides the impulse to act. The fact that reason makes judgements using demonstration which never influence us to act but otherwise guide our action or the causes and effects it is not subjected to cause action. If for example in my reasoning I want to cross the road. In reasoning that I have to crossing the road, reason doesn’t tell me that there are speeding cars in the road and therefore I should wait for them. But for the fact that it is my desire not to get hit by a car I will have to wait until the cars have stopped then I can cross over. Now for the fact that it is my passion or desire not to be hit by a car it states it clear that passion have caused the whole action of crossing the road. My actions have been experimented in the real world according to my desire of crossing the road not only reason about crossing over. Passion is the cause of action. This is because whatever I desire results to the effects that I have expected. If I’m passionate to pass PHIL203 examination, then studying hard is the action that caused by the desire to pass. For I have reasoned in my mind that if I don’t study hard then I will fail, it is therefore my desire not to fail and I should study hard. The reason has been taken into account to direct or guide my action but the actual action has been caused by my desire or passion of not wanting to fail or of wanting to pass. So reason alone can never oppose passion or a desire or it can never prevent the choice of decision (volition) resulted from the will or even to question nor challenge any of my desires or passion. The reason therefore will always be seen to be the assistant or a slave of passion since it is ought to guide or direct our actions and discover the causes and effects while passion is causing the real action. But you got to have a reason to act then a passion can come in to bring the reason into real action. We just have to align with the reason why we have to act, have passion to desire or act at the centre of the reasoning idea, obey and serve our reason. But then again, we shouldn’t be ambushed that reason alone causes action because reason is just an idea in our minds and passion or desire is a real action that is taking place. If for example I have failed PHIL101 examination due to not studying hard then I have an experience of how dangerous it could be not to study. The reason doesn’t force me to study due to the experience I have or a copy of the last event or experience that resulted in not studying hard. This is so because reason is just a copy of an experience and it doesn’t influence me to act. But since reason have discovered the causes and effect and those causes and effects are effecting me I then desire not to be affected by those causes and effect and become passionate or make it my desire to pass the exam then studying is an act of passing for if I desire to pass therefore I should study which states it clear that passion is the cause of an action and a reason as the director. Passion is an original existence which means it is not based on experienced. Passion is not an idea in mind of what has happened before but it is a real event or action that takes place in a real world at any point in time. If for example I’m happy that I have passed PHIL203 examination, that emotion is not a copy or reference of any other object e. g. buying an Apple laptop. There is therefore no way in which a passion can be opposed or be contradictory to the truth or reason unless there are ideas that are not in favour or that are contradictory to the actual or real object they present. This could happen if I for example fear the effects of objects that haven’t or doesn’t exist e.g. fear to fail PHIL203 but not even registered for PHIL203 which means I fear of writing the exam of which I believe that I will write but that I will not write at all maybe again because I didn’t get a DP. In this case the belief is unreasonable not that the passion is. This is because if I have a belief of an effect to be caused by an action of which that effect will no longer take place because there was never a cause of that effect in the first place then belief becomes unreasonable since there was never a cause of any action that would lead to a strongly believed effect. The belief of writing an examination is unreasonable if I’m not registered for the module. If we reason incorrectly about causes and effects then it can lead to our passion being unreasonable again. If there is no false belief or incorrect reasoning about causes and effects then there is no way a passion can be unreasonable. If then I’m registered for PHIL203, got a DP, studying hard, have an experience of what happens if I don’t study hard then there is no way in which passion can be unreasonable therefore it is impossible for passion and reason to oppose each other for the control of will and action. If Stefan denies me a DP then my desire or a belief of writing an exam stops then I shouldn’t bother studying. This means if the belief is false then I must stop caring about an action I desired to take. There are those desires that don’t produce any strongly felt emotion. These kinds of desires concerned the most with what really happening or going on into our minds. It has been argued that these desires are the same as reason but that is quit not true. For the fact that it takes place in our minds doesn’t mean that it doesn’t cause an action. If it was reason alone it wasn’t going to cause any action but for the fact that it is a desire but a calm one, it is subjected to cause action. I don’t really care if my friends fail PHIL203 examination but it is not my desire to see my friends failing. Now for that calm desire I have in mind will cause an action whereby I form a study group with my friends. But then again in the opposite of calm desires there are those desires which produce a strongly felt emotion. These desires are violent in nature. If I have failed PHIL203 examination knowing exactly that I have studied hard and the paper was easy for me will cause an action of being angry with whoever marked my paper and I might even want to see my examination script. Whatever a situation might be a reason will never influence a cause of action but the Passion and the desires we have are the one that cause action. Reason will be a guide or a slave of passion.

Wednesday, December 4, 2019

Income Tax Law ITAA Capital Receipt

Question: Discuss about the Income Tax Law for ITAA Capital Receipt. Answer: 1. Issue In the case presented, a famous mountaineer Hilary has been approached by a local newspaper named The Daily Terror for writing her story in the form of a book and agrees to provide a consideration of $ 10,000 for copyrights of the same which is agreeable to Hilary, The book is completed by her without any external aid even though she has never written before. The copyrights of the book is provided to newspaper while the manuscript and some photographs taken during mountaineering expedition are sold are a total amount of $ 7,000 to a library. In wake of the above, it needs to be discussed if the payments derived are taxable or not. Rule Only revenue receipts are taxed in accordance with relevant provisions of ITAA 1997 while the capital receipts are exempt from taxation. However, post the enactment of the capital gains tax, capital receipts may attract some tax burden but it is limited only to the capital gains if any (Section 10(5), ITAA 1997). Hence, it is a central concern for the taxpayer to understand when a payment received does is capital or revenue in nature. Capital receipts ordinarily are derived from sale of any capital asset with or without any capital gains (Sadiq et. al., 2015). However, revenue receipts are derived from regular employment or in the form of business income (Deutsch et. al., 2015)/ A court case which demands discussion in this context is the Brent vs Federal Commissioner of Taxation(1971) 125 CLR case. In this case, the primary dispute was with regards to the payment being recognised as capital receipts or revenue receipts. The income was derived on the basis of the secret information that the appellant possessed by virtue of spending time with her husband who was involved in a much famed robbery. Offers were given to the wife so as to know about the personal life of the robber especially the relation with wife (Barkoczy, 2015). The information was given through the mode of interview conducted by journalists and these stretched over several days. Further, the wife was also approached for signatures on each page of the book which would authenticate the same. However, the court observed that income from the newspaper was not derived for narration or signature but for the secret information the appellant had which could not be sourced from public sources. Through grant of copyright of this information to the newspaper, there was effectively the transfer of the intangible asset from the wife to the newspaper and hence, the payments derived would be termed as capital receipts (CCH, 2012) Application The arguments of the Brent vs Federal Commissioner of Taxation(1971) can be extended to the given case also. While Hilary has engaged in writing the book, but the intrinsic asset for which the newspaper is making the payment is not for Hilarys literary skills since she has never engaged in any writing. The newspaper is essentially paying for the copyright on the information about her personal life which was already there and has not arisen because of the writing. The activity of activity is just a mode of expression which has communicated the information similar to interviewing in the Brent vs Federal Commissioner of Taxation(1971) case. Similarly with regards to photography, Hilary is not paid for the exemplary photography skills she possesses but the fact that photos depict Hilarys expedition. Thus, the money is being derived from the subject matter rather than the act of writing or clicking photos. Hence, all the above payments that are essentially derived and not earned and would be termed as capital receipts and would not contribute towards assessable income. But, the $ 17,000 may attract CGT based on the capital gains if any. .Conclusion The monies that have been paid to Hilary are capital receipts and therefore would not be assessable income but may qualify for application of CGT. (b) In the event that Hilary was driven by her own satisfaction while engaging in writing, then also the receipts derived from the book would be taken as capital receipts as the essential asset then also would have been the information about her personal life. The writing is just an incidental activity which is not central to the payment and hence its underlying motive would make no impact on the tax treatment extended to the payments derived by Hilary (Woellner, 2013). 2 Issue A son has obtained a housing loan of $ 40,000 from mother for a period of five year and promises to pay an interest of 5% p.a. The mother has no desire for any interest income but the son returns the money in only two years time and the total amount returned is $ 44,000. The aim is to determine how the assessable income of the parent would be impacted in the given case. Rule It is possible depending upon certain rules whether an underlying payment is termed as gift or is derivable income as defined under Section 6-5. This is critical as gift are exempted from tax unlike derivable income which would be subject to tax (Sadiq et. al., 2015). The conditions to be fulfilled for classification of any payment as gift are given below (ATO, 2013). The transferor of the gift must have no expectations from the transferee with regards to any present or future favours. The transfer should be driven by the voluntary intent and will of the transferor. During the transfer of gift, an ownership change from transferor to transferee is must. The transfer of gift should be motivated by a feeling of benefaction. The interest payments under ordinary circumstances would contribute to ordinary income when interest is earned on account of any business activity such as money lending or these are earned on some investment in some security or bank account. It is noteworthy that interest may or may not be ongoing and any cumulative payment in this regard could also contribute towards ordinary income provided they lie in the ambit of the same (Gilders et.al., 2015) Application The case facts clearly indicate that the mother through lending to son has not engaged in any commercial transaction. Following aspect need to be considered to establish the same. Mother communicated that she does not want any interest payment. There seems to be no documentation with regards to the loan that could serve as a potential proof in the future. The mother has not asked for home as the collateral which is commonly done in commercial money lending. On account of the above observations, it can be concluded that indeed the conclusion that the amount extended as interest by the son would not be ordinary income as it was not intended and the transaction was essentially casual. While the repayment of the loan is capital receipt and tax free, the remaining payment of $ 4,000 would also attract no tax liability as it is a gift from the son to her mother as a gesture of gratitude. Following reasons may be given in the support of the same. The son in return of the payment of $ 4,000 has no expectations either in present or future. The son indulged in making the payment even though the mother never wanted the same. Through the cheque, the payment was effectively transferred to the mother. The payment is derived out of personal gesture from the son. Conclusion The above lending transaction does not amount to any contribution to assessable income of the parent. 3 Part a) When the holding period of asset is in excess of 12 months,, then there are two ways of computing taxable capital gains. i.e. discount method and indexation method. The discount methods offers a flat 50% discount on the long term gains while the indexation method reduces the tax liability by making adjustment for inflation in the cost base of the asset. Due to difference in dates of acquisition and the consequent CGT application, the property needs to be bifurcated into two separate assets i.e. land and constructed house (CCH, 2012). Land asset Scott purchased this in the era when capital gains were not taxed and thus the realisation of this capital asset would not attract any CGT liability (Barkoczy, 2015) The house was subsequently constructed in 1986, when the land was valued at $ 90,000. Hence, valuation of property derived from land = (90000/150000)*100 = 60% Hence, market value of land at present = 0.6* 800000 = $ 480,000 The above value of the property is exempt from the CGT scope as explained above. Constructed House asset CGT would apply on the constructed house as it was constructed in the era when CGT had come into existence. Market price of constructed house = Property current valuation Lands current valuation = Current valuation of house = Current valuation of property Current valuation of land = 800000 480000 = $ 320,000 Discount method Net capital gains on house = Total proceeds from house Construction cost =320000 60000 = $ 240,000 Since the capital gains are long term, hence a flat 50% discount is extended, hence taxable capital gains = 0.5*240000 = $ 120,000 Indexation Method Construction cost of house needs to be increased to reflect the inflation in the manner shown below. Inflation adjusted cost base of the house = 60000*(68.72/43.2) = $ 95,400 Taxable capital gains as per this method = 320000 95400 = $ 224,600 Since the discount method leads to lowest CGT liability, hence Scott would choose that and thus capital gains that are taxable would be $ 120,000. Part b) When there is a substantial difference between the selling price and the market value of the asset, then Section 116-30(2) ITAA 1997 comes into play. Thus, the price used for calculating the capital gains would be the value higher between the actual selling price and the expected market value of the asset (AustLii, nd). For this situation also, this is apt as the property has been sold for $200,000 to the daughter but the capital gains would be computed taking the higher value which is $ 800,000 and hence the capital gains would be same as above. Part c) The nature of ownership of a capital asset is a significant parameter as discount method cannot be used by companies but only individuals (Sadiq et. al., 2015). Thus, in the given situation, since the owner is a company, hence the capital gains subject to CGT would be calculated in line with indexation method. Thus, in this case the net taxable capital gains will be $ 224,600. References ATO 2013, Taxation Ruling:TR 2005/13, Australian Taxation Office, Available online from https://www.ato.gov.au/law/view/document?DocID=TXR/TR200513/NAT/ATO/00001 (Accessed on August 24, 2016) Austlii nd, INCOME TAX ASSESSMENT ACT 1997 - SECT 116.30, Austlii Website, Available online from https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s116.30.html (Accessed on August 24, 2016) Barkoczy,S 2015.Foundation of Taxation Law 2015,(7th edition), CCH Publications, North Ryde CCH 2012, Australian Master Tax Guide 2012, 50th eds., Wolters Kluwer , Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2015, Australian tax handbook 8th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015, Understanding taxation law 2015, 8th eds., LexisNexis/Butterworths. Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2015 ,Principles of Taxation Law 2015,8th eds., Thomson Reuters, Pymont Woellner, R 2013, Australian taxation law 2012, 6th eds., CCH Australia, North Ryde