Determination Of The Residential Status Of ABC Ltd - Samples

Question: Discuss about the Determination Of The Residential Status Of ABC Ltd And Peter And His Wife. Answer: Issues: The current issue is concerned with the determination of the residential status of ABC Ltd and Peter and his wife. The company in the current situation is incorporated in Brunei with major part of the shareholder residing in Australia. However, all the members of the board were residing in Australia with central and management and control is exercised from Australia. Additionally, the situation also highlights that Peter who is a resident of Australia is appointed as the plant manager for ABC Ltd and was offered with the contract of two years to shift from Australia to Brunei. Additionally, Peters wife accompanied him to Brunei and while he was in Brunei she took a part time employment as the English teacher. Rule: To determine the residential status of a company there are certain criteria that need to be considered under section 6 (1) of the ITAA 1936. To determine the residential status of a company it is necessary to take account of place of incorporation test as under this test company that is incorporated in Australia is considered as the Australian resident notwithstanding of any factors (Barkoczy 2014). The taxation ruling of TR 2017/D2 defines the concept of central management and control. The ruling provides two limb test to determine who exercises the central management and control. Furthermore, the ruling provides where the central management and control is exercised. As held in the case of Bywater Investment Ltd Ors v Federal Commissioner of Taxation (2016) the court oflaw stated that the plaintiffs were regarded as the resident of Australia relating to income tax purpose during the applicable years and will be considered liable to tax in Australia. With respect to section 6 (1) of the ITAA 1997 the judgement passed by the court of law stated that the central management and control for each of the applicant was situated in Australia (Brokelind 2014). Hence, each of the plaintiff would be held as Australian resident for income tax purpose. To ascertain the residential status of a person for taxation purpose the taxation ruling of TR 98/17 provides guidance. Under the ordinary test of residence, a person is regarded as the Australian resident if it is found that person resides in Australia (Coleman and Sadiq 2013). There is no such single test to ascertain whether an individual is considered as the Australian resident. The 183-day test is performed on the person that have been present in Australia for more than one half of the income year either continuously or in breaks unless it is found that the person does not have the intention of taking up the permanent place of abode in Australia (Grange et al. 2014). The person would be said to have the constructive resident in Australia. Domicile Test is applied on those people that are the resident of Australian and have their domicile in Australia. Unless, it is considered that the person place of abode is outside Australia and does not have the intention of taking up the residency in Australia. The domicile of the individual is ascertained under the Domicile Act 1982 (James 2015). An individual acquires the domicile of their origin by birth. An individual also acquires the domicile by the operation oflaw or by their own choice indefinitely. As held in the case of Applegate v Federal Commissioner of Taxation (1979) the court oflaw held that permanent cannot be considered as everlasting or forever and measures the objectivity each year (Jover-Ledesma 2014). The taxpayer in this case had the permanent place of abode outside Australia and after falling the taxpayer had to return to Australia. Therefore, in respect to this case it is not real to consider whether the person has formed the intention of residing or having the permanent place of abode outside Australia for an indefinite period without the intention of returning to Australian in the foreseeable future. Conceivably the most vital element is whether the person has uninhibited any residence or the place of abode that he or she held in Australia. The Superannuation test is taken into the consideration to determine the residential status for government employees of Australia that are posted in overseas nation and will be considered as the Australian resident (Kenny 2013). Section 6-5 of the ITAA 1997 defines income from personal exertion as the income derived from salaries, wages, fees or income from services provided or proceeds derived from business carried on by the taxpayer (Krever 2013). On noticing that a person is held as the overseas resident then the ordinary income and the statutory income would be held assessable that is earned from Australian sources. An Australia resident are held liable for tax for all source of income. As held in the case of Federal Commissioner of Taxation v French (1957) the definition of service refers to the performance of service. The court has also defined dividend in Nominees Ltd v Federal Commissioner of taxation (1973) as the place from where a company derives profit. Application: As evident in the current situation of ABC Ltd it is found that the company is incorporated outside Australia in Brunei. Furthermore, the operations of the ABC Ltd are executed outside of Australia in Brunei. Therefore, the company fails under the first test. However, an important consideration is that the central management and operations of the company is located in Australia as during the year 2015 the board of directors are found to be taking decisions that governs the operation and policy of the company in its board meetings. The board of directors meet each month in Sydney to decide upon the operational policy and management of the company. In respect to ABC Ltd the company meets the criteria of central management and operations of the company is situated in Australia as Board of directors are found to be taking to decisions from Sydney. Following the considerations of the implications or the effects the decision made by the board of directors, it can be stated that the central management and control of ABC Ltd resided in Australia for the year 2015. Referring to the Federal Commissioner of Taxation v Malayan Shipping Co Ltd (1946) the genuine business decisions were made by ABC Ltd in Australia (Krever 2015). The nature of business activities advocates that monitoring of overall business functions took place in Australia. Additionally, referring to Bywater Investment Ltd Ors v Federal Commissioner of Taxation (2016) ABC Ltd and its directors would be regarded as the Australian resident for the purpose income tax during the applicable year of 2015 and will be considered liable for assessment in Australia. For the year ended 2016 it is noticed that one of the board members have has shifted to Brunei so that the member would be to corporate with the functions of the business together with the plant manager. The case study evidently provides that decisions that are taken by the board of directors will be regarded as the tentative (Morgan, Mortimer and Pinto 2013). The same requires to be effectively analysed based on the fact that functional scale in Brunei has expanded and the manager are forced to determine the personal contact for performing the business activities. This evidently suggest that the period of 2016 onwards the place of central management and control for ABC Ltd was located outside Australia. On the other hand, Peter, a residency test is performed to determine the residential status sensibly. In the ordinary sense there are numerous factors that applied in determining the residential status (Sadiq et al. 2014). Considering the situation of Peter, it can be stated that he travelled to Brunei and accompanied his wife and daughter with himself. During his absence from Australia Peter rented out his residence and took a lease house in Brunei. To ascertain the residential status of Peter domicile Test is performed with respect to Domicile Act 1982. As evident from the current case study it can be stated that the permanent place of residence or abode was in Australia before deciding to move in Brunei on a two-year employment agreement with ABC Ltd. In spite of the fact that ABC Ltd provided peter with a one-year extension of contract following the second year of employment contract. However, peter declined the extension of contract and expressed his intention of returning to Au stralia with his wife and daughter. Taking account of the Taxation ruling of IT 2650, a reference to Section 995-1 of the ITAA 1997 can be made relating to the domicile of Peter origin and would held as the Australian resident under the Domicile Test (Woellner 2013). Additionally, peter did not express the intention of staying in Brunei or establishing a permanent place of residence out of Australia. While his stay in Brunei Peter had rented out his Melbourne home and derived rental income. He also derived interest income into his Australian Bank account. Referring to the case of Applegate v Federal Commissioner of Taxation (1979) it can be stated that Pater maintained the permanent place of abode in Australia during his absence for employment purpose (Woellner et al. 2014). Additionally, Peter has not abandoned any of his residential place or dwelling which he held in Australia. Citing the reference of Jenkins v Federal Commissioner of Taxation (1982) Peter evidently expressed his intentions of not staying in Brunei as he turned down the intention of staying in overseas nation despite being provided with the extension contract (Blakelock and King 2017). Hence, Peter has passed the criteria of Domicile Test and will be regarded as the Australian resident. The 183 days and the superannuation test is not applicable on Peter. As under the 183 days test Peter did not resided in Australia for a period of two years that ranged from 2015 to 2017. Furthermore, the superannuation test is also not applicable in relation to Peter since he is not the government employee. On the other hand, Peters wife accompanied with him to Brunei. There is may be factors that may reflect that for the period of two years she undertook the decision of residing outside of Australia but cannot that intended to permanently abandoned the place of residence in Australia. though she took the part time job as the English teacher during her stay in Brunei but would be regarded as the Australian resident under the domicile test with respect to Domicile Act 1982. The 183 days cannot be applied on Peters wife as she was not present in Australia for 183 days during her stay in Brunei. Furthermore, the superannuation test is not applicable on Peters as she is not a government employee. Section 6-5 of the ITAA 1997 defines income from personal exertion as the income derived from incomes, salaries, fees or income from services provided or proceeds derived from business carried on by the taxpayer. On returning to Australia, Peter started to business of practicing accountant in Melbourne. He received fees from his practice which would be held taxable under section 6-5 of the ITAA 1997 as the income from personal exertion. Citing the reference of FCT v French (1957) the receipt of fee income represented business income that was carried on by the taxpayer and the same will be held taxable under section 6-5 of the ITAA 1936 (Robin, Barkoczy and Woellner 2018). Peter also derived rental income and dividend from the Australian sources. Referring to the case of Nominees Ltd v Federal Commissioner of taxation (1973) it can be stated the Australian sourced income derived by Peter will be considered taxable under section 6-5 of the ITAA 1936. Conclusion: The case study can be concluded by stating that ABC Ltd will be regarded as the Australian resident company for the year 2015 since the control and operations of the company was carried out in Australia. The company has satisfied the central management and control operations for 2015 and will be considered as resident company for taxation purpose. However, in 2016 and 2017 it would not be regarded as Australian resident company since one of its board members have moved to Brunei to manage company affairs. Similarly, Peter and his wife will be regarded as Australian resident since he satisfies the domicile test under domicile act 1982. References: Barkoczy, S. 2014. Foundations of taxation law. Brokelind, C. 2014.Principles of law: function, status and impact in EU tax law. Amsterdam: IBFD. Coleman, C. and Sadiq, K. 2013.Principles of taxation law. Grange, J., Jover-Ledesma, G. and Maydew, G. 2014 principles of business taxation. James, M. 2015.Taxation of small businesses. Jover-Ledesma, G. 2014.Principles of business taxation 2015. [Place of publication not identified]: Cch Incorporated. Kenny, P. 2013.Australian tax 2013. Chatswood, N.S.W.: LexisNexis Butterworths. Krever, R. 2013.Australian taxation law cases 2013. Pyrmont, N.S.W.: Thomson Reuters. Krever, R. 2015.Australian taxation law cases. Morgan, A., Mortimer, C. and Pinto, D. (2013).A practical introduction to Australian taxation law. North Ryde [N.S.W.]: CCH Australia. Sadiq, K., Coleman, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W. and Ting, A. 2014.Principles of taxation law. Woellner, R. (2013).Australian taxation law 2012. North Ryde [N.S.W.]: CCH Australia. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D. 2014.Australian taxation law. Blakelock, S. and King, P., 2017. Taxation law: The advance of ATO data matching.Proctor, The,37(6), p.18. Robin, Barkoczy and Woellner (stephen murphy, shirley et al.), 2018.Australian taxation law 2018. Oxford University Press.

Leadership Competencies

Question: Describe about leadership competencies and a change leader? Answer: Leadership Leadership can be explained as the organizations major capacity of dependable choices to settle and motivate the fellow employees to perform. Good leaders are the one who has the influential capacity to prolifically set and acquire the objectives or goals of the organization under troublesome scenarios and help the organization to attain their objectives and outflank the rivals and move forward. A great vision to attain the goals, self confidence, capacity to motivate others etc makes a great leader. Leadership signifies different prospects to motivate individuals to attain their goals under different circumstances. Leaders are not only related to organizational administration. Leaders come under different diverse things and from all around the globe like political authority, religious initiative and crusading gatherings etc. As per the initiative of transformational thought a motivating leader is the man who possesses different qualities and accompanies the following: Makes a distinct vision and goal to be achieved without any bounds Persuades and rouses different persons to achieve the goal or attaining the vision Figure out the strategies and ways to attain the goals for the benefit Prepares and leads the group along with the goal for achieving the desired Leaders are the ones who not only help themselves but also the other people and guide them to do the rightful things. Leaders create a major vision to achieve something. A Leaders main motive is to win and achieve the impossible along with its team or group by motivating and energizing. Leadership Competencies Leadership talents, administration ways and relevant practices along with aptitudes always make a prolific leader. By making full utilization of the competency to deal with the associations can make a leader better setting example for the leaders of the future era (Cao, 1981). Communication Skills: Effective leadership actually helps to know how to deal up with major components that are related to the association, clients, financial specialists etc. Leaders must always possess the capacity to prolifically adjust with important aspect related to the associations success. Good behavior and relational abilities are very important in any leaders experience and aptitudes arrangement. 1. Plan how you'll impart Clarify the objective of the correspondence. Plan precisely before sending it or meeting in individual Anticipate the collector's perspective and sentiments. 2. Convey the message Express your importance with conviction. Relate the message to your bigger objectives. Identify the move to be made. Confirm the other individual gets it. 3. Get the message Keep a receptive outlook. Identify key focuses in the message (Giuliani Kurson, 2002). Value helpful input and utilization it to develop. Confirm your comprehension. Assess the viability of the correspondence a short time later Make correct decision as necessary Motivation: A key administration trademark is to situated exclusive requirements of responsibility for themselves and for their practices. They accept that others are watching them and afterward setting their own measures by what they do. They, indeed, show others how its done, only precisely just as somebody were chasing after them, covertly taking notes and photos of their everyday activities for others to see and follow up on. Motivational administration is in view of the law of roundabout exertion. As per this law, most things in human life are accomplished more effectively by aberrant means as opposed to by direct means (Grint, 2005). You all the more effectively turn into leader to others by showing that you have the characteristics of administration, than you do by requesting others to take after your bearings. One can turn by rousing himself as a motivational leader. Persuading yourself towards brilliance can lead to endeavoring success. You can rouse yourself by providing heart and soul and motivation in a prolific way. You propel others persistently by searching different approaches to enhance the individuals lives and helping them and motivating them to achieve their goals and objectives. You can only turn into a motivational leader by bolster them inside out. The major principle occupation is controlling and calls upon your advancement and makes it to the higher prospect of being a leader in every aspect of life. Values Goals: Leaders should first comprehend and afterward convey their own worth frameworks on the off chance that they are to be trusted and took after. Initiative originates from inside of us, as in profoundly held qualities and standards give the guide to the way we lead, and the way other individuals react. It is dependably the Leader's own worth framework that supports them in their journey, whether they are a man of immaculate good fiber, or truly unsavory (Kelly, 2006). On the contrary side, without a reasonable feeling of his or her own particular individual values, the Leader-to-be can get miserably lost, falling foul of irregularity and untrustworthiness as he battles to handle the constituents. It is thoughts that rouse individuals, yet values that tie them together. At the point when a Leader imparts, he or she must be clear whether the subject is thoughts or qualities. Presently this may sound oversimplified, however how often do we hear government officials guaranteeing a thought as a profound, socially critical worth? Along with the values it the critical role of the leaders to set out the goals and achieve it (Lawler, 2005). It is for the good of the organization or personal good but the major role of the leaders is to motivate and employees and lead them to the ultimate goal that is being worked on. Strategy Planning: It is the critical role of the leaders first to sort out the strategies that will be needed to implement in the long run for the success or achievement of the goals and objectives. The leaders should play a prolific role in outlining a strategy and then plan out its execution. A leader is proficient in choosing a well directive strategy by which it will enable to sort out how the objectives can be attained, then to planning is important so that the implementation of strategy works. It is the role of the leader to seek out for the best strategy and planning features (Raatma, 2003). Vision: Vision and administration concentrates on adding to a typical vision and cultivating astounding initiative at all levels. Associations must add to a mutual vision to guarantee a typical reason and an attention on get ready youngsters for what's to come. Leaders ought to concentrate on the center business of learning and educating. Extraordinary leaders have a profound comprehension of progress and how to guide and oversee change that prompts enhancing results for youngsters. Leaders have vision. They share a fantasy and course that other individuals need to share and take after. The initiative of purpose and your vision explanation creates a major statement of hierarchy. The authority vision gets into the environment of work and shows the prolific qualities and the major objectives possessed by the leaders of the association. Leadership Abilities: Likewise with most prevalent adages, it is correctly said that the best leaders are not made but conceived. To some extent it is correct but in case of some incredible authority the situation is inherent (Safire Safir, 1990). It is very essential for a viable leader to have a major grip on motivating its team and lead them to success. Correspondence: Leaders tend to possess good relational abilities. Good abilities to create or keep a relation at each level of business are very necessary. It is mandatory that leaders should possess exceptional abilities related to relations. Persuading groups: Inspiring the team members is one of the major roles that a leader plays. Inspiring the team members and persuading them to work is the major quality that a leader possesses. Group building: Leaders play the role to be a motivational individual to the group. Leaders tend to create major groups so that the functions could be admirably processed out. It shows a major characteristic of an admirable leader. Same if the group doesnt perform well the leader is the whole responsible for the broken consequences and by huge means disappointing the authority. Danger taking: It is critically important on the parts of the leader to figure out the risk. It is also necessary in the due course to take identified risks to come up to a conclusion. Good and motivational leaders take risks and for that if any failure occurs it is the leader that prolifically accepts its mistakes. Objective and Vision setting: A team totally depends upon its leaders to show way to the work being assigned. The leaders always tends to know about the team and the way they are going to perform their tasks, when and how? Every single member of the group is more propelled towards the leader when they express their vision and the major objectives that need to be followed or achieved ('Special Issue Leadership Journal: Indigenous Leadership', 2014). A Change Leader After going through the classes and learning more on leadership, I prolifically have come to know about major new aspects of leadership that was totally unknown to me. The learning session and the quiz have given me a new prospect and whole new view towards the term leadership. In fact I would feel better calling myself a better leader or a change leader after going through a whole new session and learning outcomes on leadership. The learning sessions produced a great deal of new information about leadership (Tracy, 2014). As said above I would love to call myself a change leader because it gave me a whole dimensional change of knowing the major qualities of a leader and how leadership qualities can be well used in the long term of the organization to achieve the significant goals and objectives desired. The learning session also provided the major changes that need to be understood and implemented so that the leadership becomes more effective. It also highlighted how motivation, strategies, planning etc can be a new point to signify the need in leadership change. From this learning session and the quiz related to leadership, I can prolifically state that it would surely educate and change the way of thinking and apply new ways to be a leader and take effective leadership roles by which the change will be for the good (Giuliani Kurson, 2002). References Burns, J. (1978).Leadership. New York: Harper Row. Cao, V. (1981).Leadership. Washington, D.C.: U.S. Army Center of Military History. Giuliani, R., Kurson, K. (2002).Leadership. New York: Hyperion. Grint, K. (2005).Leadership. Houndmills, Basingstoke, Hampshire: Palgrave Macmillan. Kelly, S. (2006). Leadership Refrains: Patterns of Leadership.Leadership,2(2), 181-201. doi:10.1177/1742715006062934 Lawler, J. (2005). The Essence of Leadership? Existentialism and Leadership.Leadership,1(2), 215-231. doi:10.1177/1742715005051860 Raatma, L. (2003).Leadership. Mankato, Minn.: Bridgestone Books. Safire, W., Safir, L. (1990).Leadership. New York: Simon and Schuster. Special Issue Leadership Journal: Indigenous Leadership. (2014).Leadership,10(2), 263-265. doi:10.1177/1742715014530196 Tracy, B. (2014).Leadership. New York: American Management Association.

Epic Hero Essay Essay Example

Epic Hero Essay Essay Moral Courage EMMA WALSKY PRE-AP CHALLENGE ENGLISH 9 MRS. PEARSON 2 MARCH 2013 â€Å"It is curious that physical courage should be so common in the world and moral courage so rare. † (Mark Twain) Courage is the mental or moral strength to venture, persevere, and withstand danger, fear, or difficulty. Aragorn, from The Lord of the Rings, Odysseus from The Iliad and The Odyssey, and Katniss from The Hunger Games all demonstrate jarring courage throughout their journey to heroism. As Aragorn leads the Fellowship, they come across many obstacles and interferences. He is required to battle off Urak-hai, Orcs, and Nazgul and protect his comrades, all while continuing his quest to Mount Doom. Aragorn is a very loyal and intrepid leader whom is brought to heroism through his magnificent courage. Odysseus makes a very long journey in order to return home to Ithaca. He is forced to make tremendous sacrifices, survive the wrath of Skylla and Kharybdis, and take the form of an intelligent beggar. Odysseus is brought to his heroic means through his gallant courage and distinctive endurance. Katniss battles for days in order to win victory for her district. She protects fellow members, cunningly kills off enemies, and endures major physical and intellectual damage. Katniss’ stunning dedication and over powering courage lead her to great heroism. Heroes of epic orchestration, such as Aragorn from The Lord of The Rings by J. R. R. We will write a custom essay sample on Epic Hero Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Epic Hero Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Epic Hero Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Tolkien, Odysseus from The Iliad and The Odyssey, by Homer, and Katniss from The Hunger Games, by Suzanne Collins, establish themselves as superior epic heroes through their intelligent utilization of the twenty-five epic hero steps, along with their astounding courage, bravery, and endurance which ultimately transforms them into three epic heroes that will never be forgotten. As an epic hero the first hero journey step, The Call to Adventure, acts as one of most important steps, as it begins ones strenuous expedition towards victory and triumph. Odysseus, The Great Glory of the Achaians, was under oath to protect the marriage of Helen and Menelaus. After Helen was taken by Paris to the city of Troy, the Greeks demanded war upon the Trojans. Odysseus was asked by King Agamemnon and King Menelaus to endure war and bring his fleet of ships and soldiers. This marked the start of Odysseus’ lengthy journey to capture Helen, and defeat Troy. Odysseus proudly led the Walsky 2 Cephallenians, with twelve ships, who were settled in Ithaca, Neriton, Crocyleia, Aigilips, Zacynthos, and Samos. He was forced to leave his wife, Penelope, and his son, Telelmachus, for what soon became 20 years. Odysseus’ tremendous sacrifice to his country and his family along with his outstanding courage to bring home victory prove his title of an epic hero. Katniss, The Girl Who Was on Fire, begins her journey in the square of District 12. As the reaping begins, Katniss separates from her sister, Primrose, and waits for Effie Trinket to announce which two children of the Seam will act as tribute. Effie reaches her hand deep into the ball and pulls out a slip of paper. As she crosses back to the podium, she smoothes the slip of paper and reads out the name in a clear voice, Primrose Everdeen. As a â€Å"strangled cry comes out of her throat and her muscles begin to move again,† Katniss screams out â€Å"Prim! † (Collins 22). Katniss makes way for the stage and pulls Prim behind her with one sweep of her arm as she gasps â€Å"I volunteer! I volunteer as tribute! † (Collins 22). Katniss protects her sister from the dangers of the battle as she unexpectedly volunteers to take her place as tribute. With this, she displays shocking courage and wholesome bravery. Katniss’ great deed is one of many that prove she is a respectable epic hero. Katniss and Odysseus both embark on hearty journeys that force them to make important sacrifices, portray a leader figure, and act courageous in battle, which ultimately prove themselves as epic heroes. Each epic hero heftily utilizes the third hero journey step, The Wise and Helpful Guide and the Magic Tailsman, to assist and guide them in their path to success and glory. Aragorn, The Great Strider, along with the rest of the Fellowship, is led from the shire to Mount Doom by Gandalf the Grey, later Gandalf the White. Gandalf is a wizard, and is also known as the head of the Istari after the fall of Saruman. Gandalf leads and protects the Fellowship through Brandywine, The Old Forest, Chetwood, Bree, Weathertop, Trollshaws, and Rivendell until the final reach of Mount Doom. Aragorn is loyal to Walsky 3 Gandalf’s decisions and respects his strategies and tactics. He allows Gandalf to lead the Fellowship and trusts his knowledge and intelligence. Aragorn’s ability to respect, along with his distinctive loyalty and dedication towards others distinguishes him as an epic hero. Katniss is mentored by Haymitch Abernathy, victor of the 50th Hunger Games, and won for District 12 at the age of 16. Haymitch first appears to Katniss as drunk and staggering as he dives off the stage at the reaping, and once again as he vomits on the expensive floor of the train headed to the Capitol. After a small fight between the two and Peeta, Haymitch begins to formulate a plan as he is interested in ones who can put up a fight. He tells them to train and learn new things, to avoid practicing skills they excel in. Haymitch successfully trains Katniss, as she comes out with a very high training score. Katniss respects Haymitch, although she is aware of his drinking problem, and obeys his rules and consequences. Katniss’ capability to learn and regard others methods prove her as a true epic hero. Aragorn and Katniss are capable of respecting others and distinguishing loyalty towards their mentors, ultimately giving them the title of epic hero. An epic hero would be nowhere without the sixth hero journey step, Hero Partners, to lead, guide, and build each other up throughout the course of their journey. To Aragorn, the members of the Fellowship act as his hero partners. Frodo Baggins, Wise by Experience, Samwise Gamgee, The Salt of the Earth, Merry Brandybuck, Meriadoc the Magnificent, Pippin Took, The Hunchback, Legolas, The Green Leaf, Gimli, The Fire, Boromir, The War Jewel, Faramir, The Jeweled Hunter, and Gandalf, The Elf of the Staff, are all comrades of Aragorn. Each member of the Fellowship has a different type of relationship with Aragorn, whether it is family oriented or merely acquaintances. Aragorn utilizes the skills and abilities of each individual Fellowship member to bring them to victory and triumph. His healthy relationship with each Fellowship member allows them to relate to each other and create a Walsky 4 stronger bond, which is very important in the ultimate win. Aragorn’s healthy bonds and strong relationship with his hero partners differentiates him as an epic hero. One of Odysseus’ hero partners is Diomedes, King of Argos. Diomedes is asked by Nestor to go on a night raid to the Trojan camp to kill guards and destroy their supplies. Diomedes is â€Å"willing to visit the enemy camp. But if one more could go with, that means more courage and more comfort† (The Iliad. 10. 119). Agamemnon orders Diomedes to choose a comrade, anyone he likes, as he knows the force of two will be stronger than one. Diomedes â€Å"could not think of anyone but Odysseus, the best man of all, ready heart and high temper in every enterprise† (The Iliad. 10. 120). Diomedes, along with many other Achaians, trusts and respects Odysseus as a fighter and as a genuine and loyal man. Athena, the Grey Eyed Goddess, is also a hero partner of Odysseus. As Odysseus enters the Phaiakians city, Athena â€Å"poured a sea fog around him as he went† so â€Å"that no jeering sailor should halt the man or challenge him for his luck† (The Odyssey. . 111). She cares about Odysseus’ safety and does everything she can to get him out of harm’s way. Athena knows Odysseus is a caring, genuine man whom deserves protection from danger. Odysseus’ bold relationships with his army and the gods and goddesses, and his strong bonds with generosity associate with the neces sary deeds of an epic hero. The intelligent and genuine utilizations of hero partners by Aragorn and Odysseus prove their title as epic hero. The seventeenth hero journey step, The Hero’s Return, is one of the most important steps because it marks the hero’s victorious journey home. Odysseus had a very long expedition back to his home land of Ithaca. Odysseus and his men sail to the island of Cicones where they slaughter soldiers and kill livestock. After leaving Cicones, they sail to the Island of the Lotus Eaters, where many of his men eat the lotus plant and are intrigued to stay. They then sail to the Island of the Cyclopes and are trapped in Polyphemus’ cave. They brutally drive a pole into his eye ball and escape by hanging under Walsky 5 the sheep he lets out to graze. After leaving the Cyclopes Island, Odysseus and his men sail to Aeolia, where he receives a gift of stormy winds to return home to Ithaca. The men open the bag and are directed to Aeaea, where they are given food and drinks from Circe. They sail to the Land of the Dead, where Teiresias tells them how to fend of the Sirens, Scylla, and Kharybdis. They sail through sirens but 6 of his men are taken by Skylla. As they reach Lord Helios’ island, Odysseus notifies his men not to slaughter and eat the cattle. They do so anyway and they are killed, leaving Odysseus alone. After many days he washes up upon Ogygia, Calypso’s island. He is oused there for seven years, and then lands on the island of Phaeacia, where he is the guest of honor at a banquet in the Phaeacian King’s palace. The king orders his men to give Odysseus a ship and then he sails off to home. He safely arrives in Ithaca, and has completed his journey home. Odysseus has many difficult encounters, near dea th experiences, and challenging tasks he must complete in order to return home. His outstanding level of endurance, strength and perseverance allows him to complete this miraculous journey and hold the title of en epic hero. Katniss endures many physically harmful situations in her quest to victory. Katniss protects fellow district members, hunts for food, kills off enemies, and builds shelters. As Claudis reinforms Katniss and Peeta that â€Å"the earlier revision has been revoked. Closer examination of the rulebook has disclosed that only one winner may be allowed,† she strings her bow and points the arrow right towards Peeta’s heart (Collins 342). As Peeta drops his knife, Katniss lowers her bow and steps back with shame. The two decide to, on the count of three, feed themselves a handful of poisonous berries so that neither of them would feel the pain of killing the other. Just as they lift their hands to their lips Claudis yells for them to stop and is â€Å"pleased to present the victors of the 74th Hunger Games† (Collins 345). A hovercraft materializes overhead and two ladders drop for Katniss and Peeta. As she places a foot on the first rung Walsky 6 of the ladder, she is home. As she steps aboard the plane safety and security fill the air. Katniss endured very harsh conditions, poor consistency, and emotional swings while in battle. Her astounding dedication and devotion for the victory of her district, led her home with triumph. Odysseus and Katniss return home through their astonishing endurance, dedication and courage, ultimately proving themselves as epic heroes. The twenty fifth hero journey step, Final Victory, is the most important as it labels the victory and win of a strenuous expedition, completed by an epic hero. Aragorn leads the Fellowship to triumph through his excellent leadership skills, combat abilities, and intelligent methods. The Battle of the Hornburg began Aragorn’s final victory. He revealed himself to Sauron as the heir of Isildur, in order to distract Saurons attention from Frodo, who was approaching Mordor. Aragorn defended the city with the Dead Men of Dunharrow, who owed allegiance to the King of Gondor. They defeated Saurons allies, and sailed to Minas Tirith. They arrived at the Battle of the Pelennor Fields and with the help of the southern forces the armies of Gondor and Rohan rallied and defeated Saurons army. Aragorn then led his armies to the Gates of Mordor, to distract Sauron. Sauron attacked with overwhelming force but at that moment the Ring was destroyed by Frodo and Sauron and his forces were defeated. Aragorn was crowned King of Elessar and as the heir of Isildur, bore the shards of Narsil. He demands â€Å"this day doesn’t belong to one man but to all† and vows to â€Å"rebuild this world that they may share in the days of peace† (LOTR:RK). He is loyal to his country and even after acquiring glory and fame through his crown, he still believes the most important thing he can do as King is distinguish the world with peace and tolerance. As Aragorn is walking out of his coronation with his wife, Arwen, he encounters the hobbits as they bow towards his glory. Aragorn claims they â€Å"bow to no one† as he, along with the rest of the crowd, bow towards their tremendous accomplishment (LOTR:RK). Aragorn beholds genuine loyalty and Walsky 7 respect towards his fellow men and acts as a great role model to future epic heroes. His wholesome courage and bold leadership led the Fellowship to a final victory and prove he is worthy of being an epic hero. Odysseus battles many obstacles in order to share his identity with his family. As Odysseus arrives on Ithaca Athena covers him in a mist which allows him to reach his home without being harmed. Odysseus reveals himself to Telemachus, although it takes some time as he appears god-like. Then Odysseus disguises himself as a beggar and ventures to his home with Eumaeus. A fight broke out between Odysseus and Antinoos, a troublesome suitor, and he was summoned by Penelope as she was perceptive about the â€Å"beggar. † He tells her all he knows about Odysseus’ whereabouts and is then sent away. As he is receiving a cleanse from Eur’ykleia, the nurse, she notices his scar directly above his knee from hunting wild boar. Odysseus grabs her throat as he braces her up against the wall and informs her he will kill her if she tells others his true identity. Penelope believes Odysseus is not returning and decides to have a bow and arrow contest, to see which suitor possesses the skills of Odysseus. One must string a bow and shoot the arrow through a line of twelve axes. None of the suitors complete the task, so Odysseus proposes that he try and Penelope insists that he be given a chance. Odysseus swiftly completes the task, and strings a second arrow through the throat of Antinoos. He reveals himself as Odysseus, and the suitors then realize they have been locked in the room by Eumaeas and Philoetius. A raging battle begins and within no time all of the suitors are killed. Penelope, who slept through the entire fight, was called down to the scene. She didn’t believe it was Odysseus, and thought a god was playing a trick on her. She then orders Eur’ykleia to move her bridal bed and Odysseus immediately flares up. He explains that the bed is immovable, how it is built from the trunk of an olive tree around which the house had been constructed. Hearing him recount these details, she knows that this man Walsky 8 must be her husband. He is reunited with his wife and his son, and becomes part of a family once again. Odysseus cleansed his home with the blood of the suitors and their families were pacified by Athena. After twenty long years, he is finally home. Odysseus’ unimaginable perseverance and outstanding courage are what lead him home to a final victory and prove that he is an epic hero. Aragorn and Odysseus both utilize their withstanding endurance and bravery to complete their final victory and return â€Å"home. † An epic hero is a brave, noble and courageous character, whom is admired for their great achievements. Aragorn, Odysseus and Katniss are all classified as epic heroes through their outstanding courage throughout their journey to heroism. Heroes of epic orchestration, such as Aragorn from The Lord of The Rings by J. R. R. Tolkien, Odysseus from The Iliad and The Odyssey, by Homer, and Katniss from The Hunger Games, by Suzanne Collins, establish themselves as superior epic heroes through their intelligent utilization of the twenty-five epic hero steps, along with their astounding courage, bravery, and endurance which ultimately transforms them into three epic heroes that will never be forgotten. Aragorn, Odysseus and Katniss will forever be remembered as stunning epic heroes. One’s moral courage determines one’s future. Walsky 9 Work Cited Collins, Suzanne. The Hunger Games. New York: Scholastic Press, 2008. Homer. The Iliad. Trans. W. H. D. Rouse. New York: NAL Penguin Inc. , 1938. Homer. The Odyssey. Trans. Robert Fitzgerald. New York: Farrar, Straus and Giroux. 1998 Tolkein, J. R. R. The Lord of the Rings: The Fellowship of the Ring, The Two Towers, and The Return of the King. Dir. Peter Jackson. New Line Cinema, 2001, 2002, 2003. Twain, Mark. The Quote Garden, 1998. http://www. quotegarden. com/courage. html

Navajo Code Talkers

Navajo Code Talkers In United States history, the story of Native Americans is predominantly tragic. Settlers took their land, misunderstood their customs, and killed them in the thousands. Then, during World War II, the U.S. government needed the Navajos help. And though they had suffered greatly from this same government, Navajos proudly answered the call to duty. Communication is essential during any war and World War II was no different. From battalion to battalion or ship to ship - everyone must stay in contact to know when and where to attack or when to fall back. If the enemy were to hear these tactical conversations, not only would the element of surprise be lost, but the enemy could also reposition and get the upper hand. Codes (encryptions) were essential to protect these conversations. Unfortunately, though codes were often used, they were also frequently broken. In 1942, a man named Philip Johnston thought of a code he thought unbreakable by the enemy. A code based on the Navajo language. Philip Johnstons Idea The son of a Protestant missionary, Philip Johnston spent much of his childhood on the Navajo reservation. He grew up with Navajo children, learning their language and their customs. As an adult, Johnston became an engineer for the city of Los Angeles but also spent a considerable amount of his time lecturing about the Navajos. Then one day, Johnston was reading the newspaper when he noticed a story about an armored division in Louisiana that was attempting to come up with a way to code military communications using Native American personnel. This story sparked an idea. The next day, Johnston headed to Camp Elliot (near San Diego) and presented his idea for a code to Lt. Col. James E. Jones, the Area Signal Officer. Lt. Col. Jones was skeptical. Previous attempts at similar codes failed because Native Americans had no words in their language for military terms. There was no need for Navajos to add a word in their language for tank or machine gun just as there is no reason in English to have different terms for your mothers brother and your fathers brother - as some languages do - theyre just both called uncle. And often, when new inventions are created, other languages just absorb the same word. For example, in German a radio is called Radio and a computer is Computer. Thus, Lt. Col. Jones was concerned that if they used any Native American languages as codes, the word for machine gun would become the English word machine gun - making the code easily decipherable. However, Johnston had another idea. Instead of adding the direct term machine gun to the Navajo language, they would designate a word or two already in the Navajo language for the military term. For example, the term for machine gun became rapid-fire gun, the term for battleship became whale, and the term for fighter plane became hummingbird. Lt. Col. Jones recommended a demonstration for Major General Clayton B. Vogel. The demonstration was a success and Major General Vogel sent a letter to the Commandant of the United States Marine Corps recommending that they enlist 200 Navajos for this assignment. In response to the request, they were only given permission to begin a pilot project with 30 Navajos. Getting the Program Started Recruiters visited the Navajo reservation and selected the first 30 code talkers (one dropped out, so 29 started the program). Many of these young Navajos had never been off the reservation, making their transition to military life even more difficult. Yet they persevered. They worked night and day helping to create the code and to learn it. Once the code was created, the Navajo recruits were tested and re-tested. There could be no mistakes in any of the translations. One mistranslated word could lead to the death of thousands. Once the first 29 were trained, two remained behind to become instructors for future Navajo code talkers and the other 27 were sent to Guadalcanal to be the first to use the new code in combat. Having not gotten to participate in the creation of the code because he was a civilian, Johnston volunteered to enlist if he could participate in the program. His offer was accepted and Johnston took over the training aspect of the program. The program proved successful and soon the U.S. Marine Corps authorized unlimited recruiting for the Navajo code talkers program. The entire Navajo nation consisted of 50,000 people and by the end of the war 420 Navajo men worked as code talkers. The Code The initial code consisted of translations for 211 English words most frequently used in military conversations. Included in the list were terms for officers, terms for airplanes, terms for months, and an extensive general vocabulary. Also included were Navajo equivalents for the English alphabet so that the code talkers could spell out names or specific places. However, cryptographer Captain Stilwell suggested that the code be expanded. While monitoring several transmissions, he noticed that since so many words had to be spelled out, the repetition of the Navajo equivalents for each letter could possibly offer the Japanese an opportunity to decipher the code. Upon Captain Silwells suggestion, an additional 200 words and additional Navajo equivalents for the 12 most often used letters (A, D, E, I, H, L, N, O, R, S, T, U) were added. The code, now complete, consisted of 411 terms. On the battlefield, the code was never written down, it was always spoken. In training, they had been repeatedly drilled with all 411 terms. The Navajo code talkers had to be able to send and receive the code as fast as possible. There was no time for hesitation. Trained and now fluent in the code, the Navajo code talkers were ready for battle. On the Battlefield Unfortunately, when the Navajo code was first introduced, military leaders in the field were skeptical. Many of the first recruits had to prove the codes worth. However, with just a few examples, most commanders were grateful for the speed and accuracy in which messages could be communicated. From 1942 until 1945, Navajo code talkers participated in numerous battles in the Pacific, including Guadalcanal, Iwo Jima, Peleliu, and Tarawa. They not only worked in communications but also as regular soldiers, facing the same horrors of war as other soldiers. However, Navajo code talkers met additional problems in the field. Too often, their own soldiers mistook them for Japanese soldiers. Many were nearly shot because of this. The danger and frequency of misidentification caused some commanders to order a bodyguard for each Navajo code talker. For three years, wherever the Marines landed, the Japanese got an earful of strange gurgling noises interspersed with other sounds resembling the call of a Tibetan monk and the sound of a hot water bottle being emptied.Huddled over their radio sets in bobbing assault barges, in foxholes on the beach, in slit trenches, deep in the jungle, the Navajo Marines transmitted and received messages, orders, vital information. The Japanese ground their teeth and committed hari-kari.* The Navajo code talkers played a large role in the Allied success in the Pacific. The Navajos had created a code the enemy was unable to decipher. * Excerpt from the September 18, 1945 issues of the San Diego Union as quoted in Doris A. Paul, The Navajo Code Talkers (Pittsburgh: Dorrance Publishing Co., 1973) 99. Bibliography Bixler, Margaret T. Winds of Freedom: The Story of the Navajo Code Talkers of World War II. Darien, CT: Two Bytes Publishing Company, 1992.Kawano, Kenji. Warriors: Navajo Code Talkers. Flagstaff, AZ: Northland Publishing Company, 1990.Paul, Doris A. The Navajo Code Talkers. Pittsburgh: Dorrance Publishing Co., 1973.

Law - Restitution Essay Example | Topics and Well Written Essays - 6750 words

Law - Restitution - Essay Example ges now recognize that there is an important subject called restitution and that in general terms, it concerns the removal of benefits that would otherwise unjustly enrich the defendant. It is not difficult to imagine that jurisprudence surrounding the much more limited principle of free acceptance is even narrower. To aspire for universality or even, less ambitiously, coherence, would be a futile exercise. The only discernible trend is, as Hedley somewhat cynically puts it, â€Å"the willingness to make quite spectacular changes in the law when the judge’s moral feelings are sufficiently outraged.†2 What this paper will attempt to do is to present a comparative overview of free acceptance, and to some extent, unjust enrichment, as it is applied in common law jurisdictions. By way of providing some form of context, it will also explore how the common law countries perceive these two principles, as opposed to civil law countries. The jury is still out on the question of what the future holds for these two intertwined doctrines, dependent as it largely is on the vagaries of the legal system and the constantly-shifting winds of judicial discernment and discretion. To quote Birks, â€Å"a free acceptance occurs where a recipient knows that a benefit is being offered to him non-gratuitiously and where he, having the opportunity to reject, elects to accept.†3 It is an alternative to incontrovertible benefit that cannot be disputed by the defendants, as in benefits that have accrued due to a clear and unmistakeable meeting of the minds. Birks proceeds from Goff and Jones4 who first propounded the idea of subjectively-determined benefit. The most famous example of free acceptance is of a window cleaner who cleaned the windows of a homeowner, the homeowner being fully aware that the window cleaner believed that he was performing the service for valuable consideration and yet doing nothing to stop the cleaner from cleaning the windows. Per the argument of Goff and Jones

Organizational and National Cultures in a Polish-U.S. Joint Venture Essay

Organizational and National Cultures in a Polish-U.S. Joint Venture - Essay Example The Poles believe that only older people have the experience and knowledge to be managers. In addition, it is also more difficult to earn the trust of Poles compared to Americans who are more sociable and trusting. Poles are also more formal in their communication than Americans are while they also expect to have a clear distinction between families and work (Cullen, 2011). In the latter case, they view extra hours at work as being intrusive on their family life. Finally, Polish managers will most likely utilize negative feedback and criticism, instead of giving positive feedback, as a means of motivation. Apply Hofstede’s and the 7d cultural dimension models to explain the cultural differences noted in the case Clearly, the first main difference in Poland is that they possess a power distance society that is higher than in the US. This explains the basis of evaluations or promotions on trustworthiness, while also explaining why they do not like work and seem to accept inequal ity, which, in turn, drives general distrust (Cullen, 2011). The second big difference is that Poland, compared to the US, is a country with high uncertainty avoidance. This helps to explain the reason why Poles value age and seniority. For instance, seniority is used to promote workers, thus reducing uncertainty. Using the 7d model, the first big difference is the neutral dimension. Poland scores highly to provide an explanation for their formal nature. In neutral cultures, people work without revealing feelings or thoughts, while also being under more control. The achievement dimension also varies with lower scores for Poland, explaining why they prefer seniority, as well as their preference for titles (Cullen, 2011). Finally, the difference is critical with regards to internal control with Poland scoring one hundred. This shows their decreased tolerance for volatility and their increased drive to control the environment. Analyze institutional explanations for how the Polish worke rs react to U.S. management style In this case, the most significant explanation involves institutional effects that communism left on Poles and the manner in which it affected its workers. For example, the former communist regimes in Poland saw a dependence on affiliations and connections for success, rather than performance (Cullen, 2011), explaining why they desire to be managers without qualifications. In addition, communist societies oversaw a system that had little or no institutional structures that were meant to guarantee exchange (Cullen, 2011). Therefore, Poles are less trusting of others, preferring to rely on personal affiliations. This low level of trust is also a good explanation for the reason why Poles do not favour teamwork. All new workers in Poland are considered as competition, which makes it difficult to build trust that is, in turn, essential for team building. Finally, the effects of the former communist regime also explain why there is little positive feedbac k between managers and workers. This could also explain their preference for public statements on salaries, which is meant to give them an idea of their status and standing (Cullen, 2011). Recommend the types of cultural adaptations to the U.S. expatriate managers regarding their management styles Working in Poland, expatriate US managers should have more respected for older workers and managers, while also

Background of Chrysler Group LLC Term Paper Example | Topics and Well Written Essays - 1500 words

Background of Chrysler Group LLC - Term Paper Example Formed in 2009, the group has been able to develop very many makes of vehicles that have been a major hit in the automotive industry (Breer, 2009. 34). These cars include the jeep, Fiat, the Dodge. However, among all the vehicles produced by the company, Chrysler is the most reputable. The Chrysler from its initial years back was at a competitive level with other decent makes of cars from rival companies. The companies include General Motors known for its elegant Cadillac that has been able to survive market limitations and still performing well. The other rival company was Ford Motor Company (Rall, 2011). At that time, the company was known for its car, the Lincoln. Ever since the beginning of the competition, the companies have worked hard to outdo each other in the market. However, Chrysler has always managed to come up on top. Witnessed from the 2009 season when the economy was trending down, the car was able to sustain its sales levels while Ford and General Motors decreased the ir performance at a 4.5 and 3 percent margin. On November 4, 2009, the Chrysler group set out a road map or rather a plan that would ensure that the Chrysler increased its sales in the industry by a possible triple. The company had planned to achieve a break-even result for the Chrysler by the end of the financial year 2010. The company had also decided to attain a $1 billion net profit for the Chrysler. The company decided to do this by diversification of its markets. The plan has been on the right track. This is from the results from the financial year ending 2011. The general net income of the company was 212 million dollars for the third quarter of the year. Of the total amount that the company makes in a specified amount of time, the Chrysler contributes up to 65% of the income. Thus, from their financial report produced around January of 2012 showed that the Chrysler made 138 million dollars in sales (Walter, 2011). Further scrutiny of the reports shows that the company had 56 million dollars in net loss by the end of the financial period.