An Introduction to the McCarthy Era

Socrates s Argument On The Jury - 1830 Words

Socrates’s offering to the jury is to tell the truth, despite not admitting that it is simply his truth and thus not the entire truth, he is not able to convey to the jury the importance of not killing him. A bad citizen would try to undermine the jury by committing perjury and disobeying the decision of the court. He however, wouldn’t even like it if the jury committed perjury on his behalf, â€Å"Socrates says what he means on the stand hold honesty above all else, so when he is offered a chance to escape from his execution he does not take it. By refusing to escape, he reiterates how sticking to agreements is important to him. Socrates commitment to the societal agreement between him and the city where he is allowed to live in Athens and†¦show more content†¦He would be a bad citizen if he were to leave because it would mean doing wrong, and as he agreed with Crito, doing wrong is always bad. If he acted on escaping from Athens he would be not only breakin g, but destroying the law and thus doing harm to the city. In his hypothetical argument with the law, the law states that his idea that because the courts wronged him, he should not now wrong them because the two parties are not equal. The Athenian government believes that is is bad to wrong your country because they have given him everything: his life, education and nurturing as they did with his ancestors. This argument tells Socrates, how the gods want him to care about his country more than his own family and though he does not fear death he does think of judgement from the gods. It is difficult to say whether he is a good citizen because we do not know what standard to use - to use the athenian standard of citizenship would be to not do wrong to one s country (ie leaving it and destroying the laws or corrupting it) but they also think that people should respect their country more than their own family. The modern view of citizenship where the government provides for the people and they owe nothing back save taxes and occasionally military service. Between different times and places the idea of what is good changes. Currently, our society does not hold the same values as the ancient city of Athens, consequently whenShow MoreRelatedThe Apology And Interpretation Of The Trial Of Socrates1183 Words   |  5 PagesPlato s account and interpretation of the trial of Socrates (399 BC). When the Thirty Tyrants were ruling Athens, Socrates was asked by them to help capture Leon of Salamis, a wealthy man. This arrest was to be made simply because Leon was a just Democrat and the Tyrants wanted to take his huge estate for themselves. Socrates disobeyed these orders hence why he was later executed as a traitor of Athens. Meletus was the man who then brought Socrates before a jury for prosecution. Socrates pleadedRead MoreSocrates (Defense), the Apology Essay1014 Words   |  5 PagesSocrates – â€Å"The Apology† or (Defense) Socrates had no written work, never had a job and there are questions of whether he was even literate. However, Plato was a student of Socrates and recorded what occurred at his death trial. Socrates asked lots of questions and made people with political power look stupid. At no time during his trial does he claim to be innocent. He (attacks his accuser instead) There were two types of charges brought against him. - The new or (Official) ChargesRead MoreEssay on Socrates Fight for Justice1101 Words   |  5 Pagesan attempt by Socrates to defend himself in court and defend his choice to receive the death penalty when found guilty. Although he makes very valid and strong arguments throughout one can only wonder why such a wise person would choose death over life. The following essay will analyze three quotes from Apology and Crito, find the correlation between them, and reveal any flaws that may exsist inside these arguments made by Socrates. In Plato’s Apology Socrates explains to the jury the reasons heRead MoreThe Trial of Socrates1543 Words   |  7 PagesIn the trial of Socrates, I juror number 307, Ryan Callahan vote the defendant is Not Guilty on the first charge of Corrupting the youth. My justifications for this vote are as follows. Socrates didn t corrupt the youth, he just shared his ideas with them and they in turn chose the path to take these ideas. Part of understanding this case is understand the time in which the case was held. This time being 399 B.C., a time in which Athens was a free democratic city, a town which prided itselfRead MoreSocrates : The Father Of Philosophy Essay1518 Words   |  7 PagesSocrates is known to be the father of philosophy. The impact he made in Western philosophers has forever shaped the world we live in. The influence this man has made cannot be measured. Although there is little known about Socrates due to the fact he never wrote any of his teachings down on paper , we can examine him though the works of his most famous student Plato.You can say Plato was Socrates’s author in the form that he only wrote what his master said. Plato never claim to say what his masterRead MoreReaction Paper On Socrates1250 Words   |  5 PagesSocrates was born in circa 470 BC, in Athens Greece. The way we know about Socrates life through the writing of his fellow students, including Plato and Xenophon. In this paper, I will be discussing: the problem that most of his fellow citizens have against him and how can philosophy help us. The kind values that Socrates defends through his trail, and how the knowledge and virtue are required for a meaningful life. First, what from his perspective, is the problem that most of his fellow citizensRead MoreComparison Between Crito and Apology1661 Words   |  7 Pagesthese two articles that we read in Crito and Apology by Plato, we could know Socrates is an enduring person with imagination, because he presents us with a mass of contradictions: Most eloquent men, yet he never wrote a word; ugliest yet most profoundly attractive; ignorant yet wise; wrongfully convicted, yet unwilling to avoid his unjust execution. Behind these conundrums is a contradiction less often explored: Socrates is at once the most Athenian, most local, citizenly, and patriotic of philosophers;Read MoreSocrates and the Apology1136 Words   |  5 Pagesbest sources of information about Socrates philosophical views are the early dialogues of his student Plato, who tried to provide a faithful picture of the methods and teachings of the great master. The Apology is one of the many-recorded dialogues about Socrates. It is about how Socrates was arrested and charged with corrupting the youth, believing in no god(s) (Atheism) and for being a Sophist. He attended his trial and put up a good argument. I believe that Socrates was wrongfully accused and shouldRead MoreSocrates View On Death And The Soul1533 Words   |  7 Pagesthe idea of death. Socrates on the other hand was never once frightened about the idea of death. Throughout the Apology, one is able to clearly analyze Socrates’ view on death and the soul. The Apology is the actual speech delivered by Socrates during his death trial. In the jury system, an apology is composed of three parts: a speech, a counter-assessment, and some last final words. Socrates argument is that death should be a joyous time, especially for philosophers. Socrates claimed when we dieRead MoreSocrates : The Suicide Of Socrates1405 Words   |  6 PagesSocrates was born in 470 BCE in Athens, Greece. His father was Sophroniscus, a sculptor and stone mason from Athens and his mother was a midwife by the name of Phaenarete (30 Interesting Socrates Facts 2014). Socrates original profession was masonry and sculpting, before becoming a philosopher. On a day in 399 BC, Socrates ( roughly 71 years at the time) went to trial.Now why would anyone want to send an old man to court? Three answer is that Socrates was accused of refusing to recognize the

Psychology (imagery usage) Free Essays

Introduction For a number of years imagery has been known to be an effective method to enhance athletic performance and sporting success. Currently Imagery researchers have majorly became interested in the mechanisms behind imagery’s performance-enhancing effects and how these can be maximized. It has also transpired through neuroscience research that a â€Å"functional equivalence† exists between imagery and performance of a skill or movement, as they are both triggered by the same neurophysiological processes (Decety Jeannerod, 1996). We will write a custom essay sample on Psychology (imagery usage) or any similar topic only for you Order Now A cognitive neuroscience approach to motor imagery in sport was presented by Holmes and Collins (2001) they examined current research efforts in neuroscience and applied the findings to developing a deeper understanding of motor imagery as athletes commonly use it. In particular, they highlighted the implications of the notion of the functional equivalence of the motor imagery and motor execution systems for sport psychologists. As a result, it has become one of the most popular psychological strategies employed by athletes, coaches, and sport psychologists. Holmes and Collins (2001) developed a PETTLEP model that included 7 different factors: Physical, Environment, Task, Timing, Learning, Emotion and Perspective. The PETTLEP model recommends that influencing the physical nature of imagery to near motor preparation will stimulate the peripheral receptors that are related with task execution and increase the psychophysiological congruence of motor preparation and motor imagery at the central sites, ultimately strengthening the memory trace (Beisteiner, Hollinger, Lindinger, Lang, Berthoz, 1995). Imagery has been defined as â€Å"using all the senses to re-create or create an experience in the mind† (Vealey Greenleaf, 2001). Imagery is widely known to be used in any physical activity to improve performance, skill and change behavioural problems. Imagery in sport is a form of stimulation which is similar to a real sensory experience, except imagery stimulation occurs in the mind. Imagery can also be known as ‘visualization’ and there are 4 different types of senses which are all important and they are known as the kinaesthetic, auditory, tactile and olfactory senses but the kinaesthetic sense to athletes is the most important one because when our body moves in several ways we can feel it and this helps athletes improve performance. Through imagery you are able to re-create positive experiences that have previously happened or picture new events to prepare yourself mentally for performance. Holmes and Collins suggested that all athletes should be actively i nvolved in the imagery experience. (Adapted from Holmes and Collins, 2001, 2002) The PETTLEP model of intervention are useful in daily clinic to facilitate learning, performance skills, strategies, modifying cognitions, regulating arousal and competitive anxiety in the handling of athletes and sports performance. For example if there was a football team that wanted to use imagery to prepare for the possibility of going to penalties of a tournament, the PETTLEP model would be: Physical: The players would imagine being in shortage of breath and they would even make themselves shortage of breath prior to imaging to stimulate the state they would be in during a match. The players could then perform the imagery in the standing stance wearing their kit and boots in the exactly same way they would when they practise or actually taking a penalty. Environment: When wanting to create an atmosphere the imagery used would be in the competition scene using photos, videos and sounds of the crowd to make an environment as if the players are actually taking a penalty. Task: Sho uld be reflected in the image which means each player should focus internally and concentrate on factors such as which corner in the goal they are going to place the ball. Each player should include prompts they would work on when taking an actual penalty an example of this would be, never look at the goalkeeper and just solely focus on the ball and wait for the referees whistle to begin their run up. This should be mirrored in the imagery picture as a result. Timing: The penalty planning and carrying out the run up and flight of the ball should be imaged in real time. Learning: When the athletes manage to master the technique then they can then move onto other elements such as the changes in emotion they would start to experience as they become a talented penalty taker. Emotion: Footballers are encouraged to add in the appropriate emotions they experience when going to take a penalty so they get used to these emotions and learn to relate them with success. Addition of related emotion will help increase the vividness of an image. Perspective: If the footballers view the technique of taking a penalty, they may perform the imagery from an external visual perspective. However they may prefer to use internal visual imagery when wanting to view the factors they will focus on when making their preparations for the penalty. As a result each footballer should consider which visual perspective is best and switch between the two. Holmes and Collins (2001), â€Å"PETTLEP model† was said that there is evidence especially when mixing physical and environmental strategies in terms of conducting imagery on field (I.e. rehearsing imagery of kicking a football penalty on the field instead of imagining this while at home). The SIQ questionnaire is an well-organized way of gaining knowledge about the athletes ability to conduct imagery. The next step would be to develop an efficient imagery intervention, that could develop the athlete’s ability. References Holmes and Collins, (2001), The PETTLEP Approach to Motor Imagery: A Functional Equivalence Model for Sport Psychologists, Journal of applied sport psychology, vol.13(1), p.60-81 Hall, C. R., Martin, K. A. (1997). Measuring movement imagery abilities: A revision of the movement imagery questionnaire. Journal of Mental Imagery, 21, 143-154. How to cite Psychology (imagery usage), Essay examples

Taxation Law And Fringe Benefit Tax Samples †MyAssignmenthelp.com

Question: Discuss about the Taxation Law And Fringe Benefit Tax. Answer: Issue The central issue in the present case is to offer an advice to employee Charlie and employer Shine Homes Pty Ltd (Shiny Homes) for the fringe benefits consequences for the given events for the income year 2017. Law Fringe benefits are the non- cashable benefits (for personal use) which are extended on the part of the employer to their employee during their employment with the company. These types of benefits result fringe benefit tax liability on the employer. The various fringe benefits are highlighted in the Fringe Benefits Tax Assessment Act 1986 (Cth) FBTAA86. The various relevant fringe benefits and their respective FBT computation is discussed below. Car Fringe Benefit When an employer has provided car to the employee for his/her own personal usage, then it is termed as car fringe benefit. Tax Ruling TR 96/26 indicates the various aspects related to the Car Fringe Benefit and the computation of the Fringe Benefit Tax (FBT) liability on the part of employer (CCH, 2013). The necessary steps related to the computation of fringe benefit tax liability are highlighted below. Total duration of utilization of private use of car in the assessment year It is essential to find the actual date on which the car is available for the personal usage of employee. According to section 7 of FBTAA86, the private usage of car is assumed in any of the following two circumstances (Woellner, 2014). Actual car use for personal work by the employee The date on which the car has been offered to employee for personal utilization. In this case, the date on which car is offered would be taken into consideration irrespective of the fact that whether the employee has started using car for personal purposes or not. Additionally, there are certain implicit situations which also hint towards private usage. For instance, the parking of the car owned by the employer at the employees residence garage on aa regular basis automatically implies that the said employee has the authorization for personal use of car irrespective of an actual permission being extended. As per Section 7, FBTAA, the assumption of car being available for use in personal purposes can also be made when the residence is used as office (Gilders et. al., 2016). Also, on account of previous rulings, the use of car provided by the employer by employee for commutation between home and work amount to personal use of car which leads to FBT liability on employer (CCH, 2013). Also, it is crucial to highlight the deductions in private usage. The private usage availability is hampered only when the car is in the workshop to undergo serious repairs which are typically caused when there is some accident leading to vehicle being damaged badly. It is noteworthy that regular services along with trivial maintenance issues do not provide any deduction in private use (Sadiq et. al., 2016). Determination of the taxable amount of FBT related to extension of car fringe benefit There are two methods which the employer may use in order to determine the taxable fringe benefit. These are outlined below. Statutory Formula Method This method involves determination of taxable value on the basis of the statutory rate multiplied with the cars base value as highlighted in section 9, FBTAA. The complete formula is as indicated below (Deutsch et. al., 2016). Car Fringe Benefit Taxable Value = (Base value of car * Applicable statutory percentage *(Days of private purpose/365)) Employee Contribution The discussion about the various inputs mentioned in the above formula is carried out below. The car base value is often assumed to be price at which the car is bought. However, there are certain other costs which are included such as accessories cost which are not related to business, delivery charger paid to the dealer and GST applicable on the same. Further, according to Section 9 FBTAA, the expense on registration and stamp duty is not included in the base value. Although on account of general wear and tear the value of the car diminishes but instead of annual depreciation, a one third base value reduction is possible to claim after four years have elapsed with no depreciation charged (Sadiq et. al., 2016). Before May, 2011, the statutory percentage was determined taking into consideration the distances travelled in the consideration year. However, post May 11, 2011, the statutory percentage is independent of the distance travelled and instead levied at a flat rate of 90% in accordance with section 9, FBTAA (Barkoczy, 2017). The private usage days have already been discussed in the previous section but computation of these is done between April 1 and March 31 as FBT year is separate from tax year. Also, these days are then divided by 365 to estimate the yearly duration of private car use (CCH, 2013). It may so happen that certain operating costs related to fuel, repair may be paid by the employee and in such cases a deduction needs to be made for the same as per Section 9, FBTAA (Gilders et. al., 2016). Operating Cost Method The basic approach of this method is to determine the taxable value by computing the operating costs that have been spent in the given FBT year and multiply by a suitable percentage (Woellner, 2014). The choice of percentage is essentially driven by the private use extent. Hence, higher is the personal use, higher would be the percentage value and higher would be the taxable value of the fringe benefit extended to the employee as per Section 10, FBTAA. The formula used in this method is outlined below (Gilders et. al., 2016). Car Fringe Benefit Taxable Value = (Cumulative operating costs * Percentage) Employee contribution In the above two methods, it is the taxpayer who has the choice to decide on the method leading to lesser FBT payable. With regards to the operating cost method, it has to be specified at the commencement of private usage that this method would be used. The statutory formula method primarily is the one which is commonly in use (Barkoczy, 2017). FBT payable computation in relation to the car fringe benefit The above computed taxable value of the fringe benefit is then used to compute the FBT payable at the end of the employer as illustrated below (Sadiq et. al., 2016). FBT payable by the employer = Car Fringe Benefit Taxable Value * Rate of FBT * Gross up factor The fringe benefit tax rate tends to alter from year to year but for the current computations, the rate applied would be 49% applicable for the year ending on March 31, 2017. In relation to the gross up factor, two options exist based on the underlying good type. Goods that tend to levied GST have a higher gross up factor in comparison with those which are not levied GST. Since a car cost attracts GST, hence the higher gross up factor of 2.1463 would be used (Barkoczy, 2017). Expense Related Fringe Benefit The above fringe benefit when the employer tends to bear expenses which would be considered as private for the employee and should ideally be borne by the employee. This may involve several benefits such as payment of expenses like children fee. The applicable provisions in this relation are outlined in Section 20 FBTAA. According to this section, the computation of the FBT payable by the employer on account of this is highlighted below (Gilders et. al., 2016). FBT payable by the employer = Expense borne by employer * Rate of FBT * Gross up factor Again the value of gross of factor would essentially be driven by the presence or absence of GST on the underlying goods. Car Parking Fringe Benefit The car parking fringe benefits are extended when certain conditions outlined in the tax ruling TR96/26 are satisfied These include that duration of car parking must be for atleast four hours and lie between morning 7 am and evening 7 am. Also, the parking benefits are extended to car controlled by the employee on account of the employment. Further, it is also necessary that this place of car parking must be in close proximity of the employment primary place. Also, section 39A, FBTAA levies additional two conditions for the realisation of the car parking benefits. One condition is that the venue of car parking must lie within a radius of 1km in respect of the employers car park provided (CCH, 2013). Also, the lowest fee for parking must exceed the annual threshold value which amounts to $ 8.48 for the FBT year ending on March 31, 2017 as per TD 2016/17 (Barkoczy, 2017). While based on the extent and type of data available, various methods can be used to compute the car parking fringe benefits, but the one relevant to the given situation is the market value approach based on which the following formula is valid (Woellner, 2014). Car Parking Fringe Benefit Taxable Value = Car parking market value Contribution from employee FBT payable by the employer = Car Parking Fringe Benefit Taxable Value * Rate of FBT * Gross up factor Application Car Fringe Benefit The car owned by company was parked at Charlies own garage and hence, it can be said that Charlie can utilize the car. It is apparent from this fact that employer Shine Homes Pty Ltd has provided car to its employee Charlie for personal utilization. Hence, the fringe benefits liability would be applicable on the part of Shine Homes Pty Ltd. The computation of car fringe benefits tax liability is highlighted below: Date at which car (Sedan) has provided to Charlie = September 1, 2016 Value of car = $70,000 The total number of days on which the car has been used by Charlie i.e. from September 1, 2016 to March 31, 2017 = 212 days Deduction in private usage would be made for the 2 week spent in workshop in February but not for 2 days during Christmas as the former was major repair and latter was regular service. Annual private usage during FBT year ending on March 31, 2017 = 212 14 = 198 days Taxable value as per statutory formula method = = 70000*0.20*(198/365) = $ 7,594.52 The same also needs to be determined in accordance with the operating cost method so as to allow the employer to choose the better option. Operating cost borne by company during private usage = 5500*7 (Petrol Repairs) + 240*(7/12) (Registration)+ 960*(7/12) (Insurance) = $ 39,200 Taxable value as per operating cost method = 39200*0.3 (Extent of private use) = $ 11,760 The statutory method is the better method as it results in lower FBT related tax outflow for the company, FBT payable by the employer (Car Fringe Benefit) = 7594.52*0.49*2.1463 = $ 7,987.06 Expense Related Fringe Benefit The employer has spent the money on the following two. Hiring a car in the week of marriage for Charlie ($1,000) Paying for honeymoon accommodation ($ 3,000) It is apparent that the above are expense of personal type which ought to be spent by Charlie himself. Hence, the payment of these constitutes a expense related fringe benefit for which the company would have to pay FBT. The computation in this regards is highlighted below. FBT payable by the employer (Expense Related Fringe Benefit) = (3000+1000)*0.49* 2.1463 = $ 4,206.75 Car Parking Fringe Benefit Based on the given facts, it is apparent that the employer is provided car park by a third party to the employee Charlie who uses the company owned car for private purposes. Also considering the $ 200 weekly charge, it is evident that the rate per day is significantly higher than the applicable value which is acting as the threshold for the FBT year ending on March 31, 2017. Considering the weekly parking charges of $ 200, the benefit has been extended for 28 weeks leading to a taxable value of $ 5,600. FBT payable by the employer (Car Parking Fringe Benefit) = 5600 * 0.49 * 2.1463= $ 5,889.45 Conclusion In line with the discussion of relevant law and the computations performed, it is apparent that total FBT liability to the tune of $ 18,083. 26 (i.e. 5889.45+ 4206.75 + 7987.06) is payable by the employer while Charlie has no tax liability arising on account of the events highlighted. References Statutes Tax Rulings Fringe Benefit Tax Assessment Act, 1986 (Cth) TR 96/26 TD 2016/17 Books Barkoczy,S. (2017), Foundation of Taxation Law 2017 (9thedition), North Ryde: CCH Publications CCH (2013), Australian Master Tax Guide 2013 (51st edition), Sydney: Wolters Kluwer Deutsch, R., Freizer, M., Fullerton, I., Hanley, P., and Snape, T. (2016), Australian tax handbook (8th edition), Pymont: Thomson Reuters, Gilders, F., Taylor, J., Walpole, M., Burton, M. and Ciro, T. (2016), Understanding taxation law 2016 (9th edition), Sydney: LexisNexis/Butterworths. Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A (2016) ,Principles of Taxation Law 2016 (8th edition), Pymont: Thomson Reuters Woellner, R (2014), Australian taxation law 2014 (7th edition), North Ryde: CCH Australia