Monday, May 18, 2020

Linguistic / education case study - Free Essay Example

Sample details Pages: 7 Words: 2132 Downloads: 7 Date added: 2019/10/10 Did you like this example? Outline of the case analysis At the age of two years, Josefina migrated with her parents from Philippines to settle in Australia. Their ancestral home is a town outside Manila in which the majority of people spoke Tagalog. Regardless of that, the official languages which are used in Philippines are English and Filipino. Don’t waste time! Our writers will create an original "Linguistic / education case study" essay for you Create order Because of that, she managed to get exposed to English particularly through television. After arriving here and settling in the western suburbs of Sydney, her parents continued to communicate in Tagalog because the majority of their neighbours are from the Tagalog-speaking community. The report below relates to current linguistic challenges, opportunities, as well as examines the general impact of the number of factors which hinders or influences her progressive acquisition of English. Linguistic: similarities and differences between L1 and L2 With respect to the case study, the fact is that it is quite easy to evaluate the differences which exist between the general acquisition of both the first and the second language. For instance, the acquisition of the first language by Josefina entails acquiring the words of the English language. For the case of the second language, it evident that Josefina has the potential of bringing word knowledge to the task in learning newer ways of talking about the world she is living in (Romero, 2012). In connection to that, as a second language learner, Josefina must receive hours of the naturalistic exposure to the language from the parents or caregivers who basically scaffold their ultimate development. As stated above, after arriving here and settling in the western suburbs of Sydney, her parents continued to communicate in Tagalog because the majority of their neighbours are from the Tagalog-speaking community. This means that being glued and used Tagalog in her neighbourhood will have the capacity of developing or becoming competent in using English as the second language even in school (Lengyel, 2007). Additionally, the general exposure to the targeted language as the second learners will greatly vary both in terms of quality and quantity. The reason for that is because depending she comes from a family which is bilingual (Tomlinson, 2007).   This is to say that naturally as child, she is inclined to becoming native speaker of the language which is spoken around her, particularly Tagalog. The reason for that is because the majority of their neighbours are from the Tagalog-speaking community. Therefore, this explains that the end result of the second language L2 learning will largely depend on the several factors for instance L1 and L2, input, age, individual differences in memory, motivation, distance or proximity, in personality, and so on (Jà ¼rgen, 2011). In connection to that, despite the fact the she has managed to acquire some level competence in English (the second language), the truth is that she faces other challenges in the foreign country. For instance, it is explaine d that her aunt allows them to watch television all the time. This is an opportunity of mastering her English competency (Tomlinson, 2007). Contrary to that, being that her aunt at times uses Tagalog to teach them, it to some extent hinders her ability to learn more about English language. These challenges are associated with things likes pragmatics, pronunciation, and grammar. Moreover, although there is extensive similarities between the first and the second language the fact is that the variations in her situation as well as other factors are the ones which produce widespread differences in her level of competency the second language L2. One of the difficulties encountered is filtering of the differences which are ultimately accidental rather than being inevitable (Jime?nez, 2013). From the researches which had already been conducted, it has been proved that first language children mostly end up acquiring language in different settings as a result of exposure to that language as compared to the second language learners. This makes them to be at different stages of both social and mental maturity. This then means that for her situation, it might be inevitably difficulty to balance or maintain the level of competency for both languages, either at home or when in school (Akbarov, 2016). The truth is that in most cases L1 and L2 encounters same problem. This entails the means of mapping words as well as their functions in order to produce some meaningful utterances based on their experiences on both languages. Moreover, for the case of the second language learners, they are perceived as being more diverse depending on the learning situation and the individual learner (Jà ¼rgen, 2011). The recent accounts regarding language emphasizes that, as a learner, Josefina end up building competency in the second language depending on the usage events especially in a certain context. The reason for that is because it can be assumed that as a learner of the second language, she will bring inborn theoretical grammatical knowledge to the task entailing language learning. Contrary to that, from the perspective of usage-based approach, it is clear that theoretical grammatical representation emerges only after considerable practice or expose to the language occurs (Akbarov, 2016). L ikewise, the alteration in the abstract perspective from posting that theoretical grammatical knowledge remains to be inborn to her as compared to the posting that the theoretical grammatical knowledge which will emerge from her continued usage of first language in her neighbourhood. This is what will enrich the normal interaction which occurs in her i.e. between the first language L1 and the second language L2 learning (Romero, 2012). On the other hand, the quantity of vocabulary that Josefina could have managed to grasp is the one which ultimately predicts her language proficiency in the acquisition of the second language L2. Thus, a clear correlation can be established between the lexical development and language exposure in bilingual children. In other words, the size of the input she will have will differ the same way its quality does (Lengyel, 2007). It should be noted, therefore, that the child-directed speech (CDS) is perceived as being highly repetitive as well as extensively filled with other forms child-centred comments and questions. To Josefina, child-directed speech as compared to adult-directed speech will be perceived as being more grammatical, syntactically simpler, more fluent, limited in vocabulary, finetuned as well as being geared to the particular interest she has towards learning English. Despite of the fact that variability is observable across cultures and languages for first language learners, the fact is that this variability cannot be regarded as being a crucial factor which will hinder her English developmental level (Jime?nez, 2013). The reason for that is because as much as her learning setting is extremely diverse, the truth is that she has the potential of improving it. This is evident from the fact that she is exposed to some students who have managed to develop fluency in spoken English. This explains that all that depends on whether that child is immersed into the target language environment, in a classroom, alone with television or a computer. Psychological factors At the age of three and half, it means that her proficiency in communicating with others is perceived as being the fundamental ability which is central to her courage and self esteem. Facing that stripping away of language competencies which normally evolves when she tries to communicate in the L2 will mainly require remarkable ego strength (Zoltan, 2009). This is Josefina’s capability of retaining a sense of self esteem in any situation entailing being exposed or exploring her area of weakness as she grows up. As result of that, bolstering the sense of self esteem of as a child remains to be ultimate means of working with other learners of the second language L2 (Lightbown Nina, 2013). For this reason, it means that the validation of the cultural experience of the Josefina is what remains to be the ultimate tool for actively involving or associating with other new speakers of English in their learning environment. This is to say that the second language minority students oug ht to be valued within their learning environment hence encouraging their development in return (Lightbown Nina, 2013). This means that the need of maintaining this attitude will remain in position to the conventional ‘English-only’ approaches which are depended in working effectively with other international students as well with other non-native speakers of the second language in their classroom (Christian, 2009). According to Zoltan, (2009), in most cases, a child is perceived as being the fastest learners of any language in all areas except pronunciation. The possible reason for that is that a child usually depends on their learning capabilities for abstract logical reasoning (Lightbown Nina, 2013). Therefore, Josefina’s main objective here is to realize an analytical or a better understanding of the language being studied or the word usage of the second language; English. Social factors Josefina is extensively identified with other children who are comes from Tagalog-speaking community. This is as a result of coming from a bilingual family. Basically, bilingualism is the ability of a person to express him or herself using two languages. Thus building and maintaining friendship with children from her neighbourhood as well as in school is what enhances the development of both languages (Saville, 2012). This is to say that the social factor which enhances learning of the second language is dependent on the relationship which exists between L2 proficiency or competency and social context. It should, therefore, be noted that the social context has the potential of influencing the proficiency she will have in the second language either directly or indirectly. This is also arbitrated by several variables. For example, her attitude towards the second language as well as the learning opportunities which she will obtain is will in return determined by her social-economic clas ses.   These are some of the important variables which will influences language proficiency in her. On the contrary, the relationship which exists between the learner’s choice of the targeted language and the social factors is mainly characterized by various social contexts. It is through this variable in which the acquisition of the second language takes place as well as the general impact they have to the context of individual learning environment (Saville, 2012). Specific social factors, sociolinguistic setting, and situational factors are the main social structures that have the potential of affecting the acquisition and proficiency of the child in the process of using the second language L2. Sociolinguistic setting is basically the role played by the second language in the society.   Conversely, specific social factors are those factors which ultimately affect the acquisition of the second language L2. They include social class, gender, ethnic identity, and age. Situational factors are those factors which keep on varying between individual social interactions (Saville, 2012). Conclusion: implications for language teaching and learning To sum up, it is evident from the above study that the language of a child is the system in its own right and not a small fragment of the adult’s system of language development. The learning of the first language L1 comprises of many sides which then indicates that it is not all about learning syntax and mastering vocabulary (Jim, 2008). The general usage or dependency of the first language matches with the needs and interest of the child as in the case of Josefina. This is to say that language development, particularly the second language, depends on the relationship which exists between language development and cognition (Brown, 2006). On the other hand, the use and learning of the second language by Josefina is partially determined by her the mental capacity. The reason for that is because there are certain stages of language development via which a child progress even though the rate of progression might be varying (Brown, 2006). This is to say that Josefina will learn the means of adapting to the usage of the second language depending on a particular situation she was to find herself in. Regardless of that, both the first language L1 and the second language L2 learners will end up building language based on her word utterances in certain context (Jim, 2008). The usage of either the first language or the second language is in the context of usage. The usage-based approaches regarding language development provides an inspiring hope which inspires more and more collaboration between the acquisition of the first language and the second language. The comparison regarding the lexical acquisition of the first language and the second language learners clearly shows how learning of any language is different or same in the both situations. First language learners are always obliged to explore and discover their words and at the same discover how to communicate using them (Brown, 2006). In respect to that, therefore, it is equally important for Josefina to associate with adult because they already have a cognitive advantage in matters relating to language usage and grammar as well as being informed on how L1 assist the child in mapping out the words.

Saturday, May 16, 2020

IUPAC Definition (Chemistry)

IUPAC Definition: IUPAC is an acronym for International Union of Pure and Applied Chemistry. The IUPAC is the recognized authority for chemical standards of nomenclature, measurements, and atomic mass values, setting the standards of atomic weights that appear on the periodic table. Also Known As: International Union of Pure and Applied Chemistry

Wednesday, May 6, 2020

The Minister s Black Veil - 949 Words

The Minister’s Black Veil The Minister’s Black Veil is a short story by Nathaniel Hawthorne, published in 1836. In this short story, Minister Mr. Hooper shows up one day at church wearing a black veil on his face. This black veil covers his face except his mouth and chin. The people of the town Milford begin to speculate on why Mr. Hooper wears this veil, whether he has been inflicted by an illness or if he is hiding a secret. When he refuses to remove the veil or tell the townspeople why he wears it, they become frightened of the Minister but also slightly intrigued. The children who use to run up to him now run and cower behind their mothers. Many people avoid conversations with him. However, the church becomes more packed every Sunday. People come all over just to gaze at Mr. Hooper, to see his veil. More people convert to his religion, saying, â€Å"QUOTE FROM BOOK PAGE 643*†. Although some people shun Mr. Hooper for being so public about his sins and secrets, others feel that this black vei l that Mr. Hooper wears really helps them be better people, better Christians, knowing that everyone sins and that it is okay, as long as you do not hide it, and except it as human nature. Mr. Hooper wears the black veil from that day on. He dies wearing this black veil, never removing it or showing his face to anyone. The Minister’s Black Veil is one of many stories written by Nathaniel Hawthorne that symbolizes sin in a very public way. Many of Hawthorne’s stories are very dominated byShow MoreRelatedThe Minister s Black Veil1211 Words   |  5 PagesThe Story The Minister’s Black Veil is very interesting in many different ways, it catches the reader s attention. It uses American Romanticism, that is an interesting thing to use in a story to catch the reader s attention. What that is, is to elevate the imagination over reason. today Edgar Allen Poe remains popular for his hunting poems and suspenseful stories. American Romantic writers differ than the European romanticism writers. Declaration of Independence used a lot of American romanticismRead MoreThe Minister s Black Veil1212 Words   |  5 PagesThe Story The Minister s Black Veil is very interesting in many different ways, it catches the reader s attention. It uses American Romanticism, that is an interesting thing to use in a story to catch the reader s attention. What that is, is to elevate the imagination over reason. today Edgar Allen Poe r emains popular for his hunting poems and suspenseful stories. American Romantic writers differ than the European romanticism writers. Declaration of Independence used a lot of American romanticismRead MoreThe Minister s Black Veil1004 Words   |  5 PagesThe Minister s Black veil is a Romanticism. A romanticism is a movement in the art which sprung during the eighteenth and nineteenth century.Romantic is used to describe literature. It is defined as a depicting emotional matter in an imaginative form. As well as the imagination and emotion and the freedom embraced are all focus points of romanticism. Characteristics Of this literature piece would include subjectivity and an emphasis on individualism. Solitary life rather than life in society. TheRead MoreThe Minister s Black Veil1194 Words   |  5 PagesThe captivating short story The Minister’s Black Veil by Nathaniel Hawthorne focuses on the idea of Secret Sin with the use of the analogy within Parson Hooper’s B lack veil. This short story began with Mr.Hooper walking into his puritan church, known as Milford, having a black veil over his eyes. With a perplexed audience, Mr. Hooper gives a powerful sermon about the idea of secret sin. Mr. Hooper states how everyone has a secret sin that people aren’t aware of but this secret sin is only visibleRead MoreThe Minister s Black Veil1958 Words   |  8 PagesThe Minister s Black Veil Every individual commits sin but only the ones who are truly God-fearing and brave accept and pay the consequences of his or her actions. In some situations, when a person does own up to his or her sin and suffers the punishment for it, instead of being forgiven, the surrounding society will loathe him or her. In the years back, Puritans expected their ministers to be of the holiest human beings. A minister was envisioned to be someone who does not commit sin as often asRead MoreThe Minister s Black Veil1775 Words   |  8 PagesThe Minister s Black Veil No one is perfect because everyone commits sin. However, there are people in the world who develop hatred towards others for committing mistakes when they themselves have done wrong. In the Puritan society many years ago, Puritans expected their minister to be a very holy human being. A minister was envisioned to be someone who will be a guiding hand for people who have lost their way and who will stand as a role model for others to look up to. If a minister was suspectedRead MoreThe Minister s Black Veil1391 Words   |  6 Pageswell as awe. In, â€Å"The Minister’s Black Veil,† by Nathaniel Hawthorne, the emotions of horror, terror, and awe are drawn upon throughout the story, which follows the events and reactions of the citizens of a village after their resident minister suddenly starts to wear a black veil, which invokes discomfort and fear into the people. As with many of his stories, Hawthorne developed â€Å"The Minister’s Black Veil† around a sym bol, which in this case is the veil. The veil represents that even the people thatRead MoreThe Minister s Black Veil1771 Words   |  8 Pages 1. Intro/Thesis statement: Mr. Hawthorne’s works of fiction â€Å"The Minister’s Black Veil,† â€Å"Young Goodman Brown,† and THE SCARLET LETTER contributed discussion amongst people. It planted questions in our heads about what humanities’ sinful nature means and how it is perceived. These literature pieces are all connected because of their theme being about secret sin. This is because we all yearn for things that are wrong, that could even be considered immoral. People don’t read these literature piecesRead MoreThe Minister s Black Veil1654 Words   |  7 Pagesstory titled â€Å"The Minister’s Black Veil.† This story takes place in the town of Milford, just southwest of Boston, at a church on the Sabbath day. The parson of the church, Reverend Hooper, leaves his house and walks toward the porch of the meeting house wearing a black veil that conceals his entire face except for his mouth and chin. The entire congregation i s immediately in a stir, astonished and appalled by this mysterious veil. Nobody knows why Hooper has this veil on his face or what it meansRead MoreThe Minister s Black Veil1128 Words   |  5 PagesIn the story â€Å"The Minister’s Black Veil,† American Romanticism characteristics are very typical in this story in many different ways. What is American Romanticism you make ask? Well, American Romanticism is â€Å"a movement of the eighteenth and nineteenth centuries that marked the reaction in literature, philosophy, art, religion, and politics from the neoclassicism and formal orthodoxy of the preceding period.† An example from the story of American Romanticism is, â€Å"And when she suggests that members

Dance Ballet and Hip Hop - 2401 Words

Dance is a way people can interact with body. If it’s just to get in shape or just for the love of it. For instance dancing helps with those who are troubled or are in stress. By dancing people will start to do it. Cause dance is a wonderful hobby enjoyed by many people throughout the world. Besides being lots of fun, dancing is good for you, both physically and mentally. Anyone can learn how to dance... it s all a matter of learning how to move your body. The variety of forms of dance is overwhelming. The cultures and people dancing are very amazing. They’re some dances that people do that are just born to do them. This would be the famous dancers all over the world. It forms connections through one of the many types of dances that all†¦show more content†¦Hip hop dance steps require skill and experience to perfect. Hip hop dancers practice a lot in order to master basic steps and movements that appear simple when performed. Dancers with a good sense of rhythm find it easier to learn hip hop steps. Breakdancing is a form of hip hop that many people enjoy watching, with its cool moves and quick spins. Breakdancing moves take a lot of time and practice to master, particularly the ones performed near the ground, called down rock moves. Up rock moves, which are performed standing up, give break-dancers a chance to incorporate their own styles. Hip hop classes are popping up in dance studios around the country. Teens are particularly interested in learning how to dance like dancers they see on MTV and music videos. Dance teachers have capitalized on this interest and have started incorporating hip hop and breakdancing classes into their curriculums. Many people with roots in hip hop culture feel that hip hop dancing should not be formally taught. They feel that teaching specific moves takes away from the originality factor that hip hop possesses. (Hip hop). As a beginner in ballet, people are probably wondering what it takes to become a ballet dancer. Whether your goal is to actually dance ballet or just learn all about it, here you will find detailed information about one of the most beautiful andShow MoreRelatedEssay about Analysis of Hip-Hop Dance and Reasons for Its Popularity999 Words   |  4 PagesHip-hop dance is a popular and energetic dance genre, usually accompanied by hip-hop music. It has enjoyed popularity among young people all over the world. I have been interested in hip-hop music and dance for a long time. I can show my love for life and exercise my body by practicing hip-hop dance. Young people like hip-hop dance because they can invent their own moves. It offers young people a new way to express their own personalities and emotion. 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These dances both must be influenced by a dance practitioner, although no choreographic work may be directly copied. Solo work is very important for a dancer in the current age because often choreographers prefer to work with smaller groupsRead MoreWhy is the study of dance history important1848 Words   |  8 PagesWhy is the study of dance history important? To fully understand the history of dance we must look at what dance means to us today in our every day lives. How does dance influence what you do on a day to day basis, how has it shaped who you’ve come to be. I see dance today as both an art form, and something used socially to draw people together usually for celebratory purposes. Living in New York gives you the opportunity to come across various forms of dance. You could be taking the train and encounter

Bipolar disorder 3 Essay Example For Students

Bipolar disorder 3 Essay Manic-depressive illness, or bipolar disorder, is a psychiatric disorder and brain disease is characterized by severe mood swings, from mania to depression. Bipolar Disorder is a biological disease of the brain. It is caused by a chemical imbalance. It affects more than 2 million Americans and may have a strong genetic link Men and women are equally likely to develop this disabling illness. Bipolar disorder changes lives, affects relationships, and can be deadly. There is no know cure for the bipolar disorder but it can be treatable with medication and therapy. 1% of the population will have a manic depressive illness. Environmental factors such as death, separation and divorce may trigger the disorder. The illness manifests itself with the individual experiencing episodes of mania or elation followed by low mood or depression. The number of manic and depressive episodes varies greatly from person to person and most individuals experience normal periods between their manic and depressive episodes. Manic depression can send a person plunging from a high state, where one may believe one has superhuman energy and abilities, into a pit of despair, where it may seem as if the only way out is suicide. There are two types of bipolar, bipolar 1 and bipolar 2. Bipolar 1 is diagnosed differently than bipolar 2. Bipolar I is diagnosed when person has a manic episode and has had no depressive episodes in the past. However, after the first manic episode occurs, depressive episodes often follow. Most people (over 90%) with Bipolar I experience two or more manic episodes in their lifetimes. (site. health-center.com/brain/bipolar/basics.htm). People with Bipolar II have depressed mood followed or preceded by a hypomanic episode. People with this type bipolar disorder never have a full-blown manic episode. Because of this, Bipolar II sometimes goes unrecognized or is misdiagnosed as clinical depression. (site.health-center.com/brain/bipolar.basics.htm) Sometimes a person with bipolar disorder can become so depressed or manic that she or he does not recognize the need for help and refuses treatment. For example, when a person has become hopeless and suicidal, delusional, dangerous to others, or has lost the ability to function in everyday life, someone else may have to help him/her get into treatment. Most people with bipolar disorder are admitted to the hospital at some time during the course of their illness. During the course of their illness, it is possible that they may be admitted to the hospital against their wishes. (site.health-center.com/brain/bipolar/basics.htm). Individuals who have been placed on anti-depressants may exhibit manic symptoms in reaction to their medication. People who have been treated with electroconvulsive therapy (ECT), or who have been treated for other medical conditions (corticosteroids) may exhibit manic symptoms. These disorders caused by medications or other forms of treatment may be temporary conditions resolvable once the medication or treatment is removed. The article, Going to Extremes, talks about the depression itself, the mania, the treatment, and the psychosis of bipolar. It states that symptoms include a persistent sad mood; loss of interest or pleasure in activities that were once enjoyed, significant change in appetite or body weight; difficulty sleeping or oversleeping and so on. The mania is not normal and it is caused by at least overly inflated self-esteem; decreased need for sleep; increased talkativeness; racing thoughts, etc. The psychosis symptoms of bipolar are hallucinations and delusions. There are many medicines on the market for this disease, but not all of them work for the same person, some included lithium, valpoate, and carbamazepine. (www.mentalnet.com/disorder/bipolar.htm). Researchers are finding new data that states that bipolar is heredity; its not a fact but still a theory. They are also trying to find the gene that carries the bipolar disease, which this may help in finding a cure for it later in time. (www.mentalnet.com/disorder/bipolar.htm). .u524f8364ad5fe45a2402ba0ad58e814f , .u524f8364ad5fe45a2402ba0ad58e814f .postImageUrl , .u524f8364ad5fe45a2402ba0ad58e814f .centered-text-area { min-height: 80px; position: relative; } .u524f8364ad5fe45a2402ba0ad58e814f , .u524f8364ad5fe45a2402ba0ad58e814f:hover , .u524f8364ad5fe45a2402ba0ad58e814f:visited , .u524f8364ad5fe45a2402ba0ad58e814f:active { border:0!important; } .u524f8364ad5fe45a2402ba0ad58e814f .clearfix:after { content: ""; display: table; clear: both; } .u524f8364ad5fe45a2402ba0ad58e814f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u524f8364ad5fe45a2402ba0ad58e814f:active , .u524f8364ad5fe45a2402ba0ad58e814f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u524f8364ad5fe45a2402ba0ad58e814f .centered-text-area { width: 100%; position: relative ; } .u524f8364ad5fe45a2402ba0ad58e814f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u524f8364ad5fe45a2402ba0ad58e814f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u524f8364ad5fe45a2402ba0ad58e814f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u524f8364ad5fe45a2402ba0ad58e814f:hover .ctaButton { background-color: #34495E!important; } .u524f8364ad5fe45a2402ba0ad58e814f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u524f8364ad5fe45a2402ba0ad58e814f .u524f8364ad5fe45a2402ba0ad58e814f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u524f8364ad5fe45a2402ba0ad58e814f:after { content: ""; display: block; clear: both; } READ: Stem cell reserch Essay Bipolar disease is not a rare disease. Many famous people had it, all the way back to the 1800s, and still, today, we know little on curing it. Normal people have it, handicapped children have it, and even the little strange may have it. But some people still treat it as a disease they will get if they come in contact with it. People are hurt and even abused for being depressed. Bipolar is a series of .

Tuesday, May 5, 2020

Australian taxation Residency Source and Ordinary Income-free Sample

Question: Discuss about the Australian taxation Residency Source and Ordinary Income. Answer: Residency and source Issue related to the case Kit is a permanent resident of Australia. He took birth in Chile and is still retaining the citizenship of Chile. He is spending most of his time in the coast of Indonesia as he had been recruited for a job by a United States based company in Australia. He had signed the contract with the company in Australia. Wife of Kit had been living in Australia with their two children. They had purchased a house in Australia three years back. Kit is having a joint account with his wife in Westpac bank. The salary of Kit is directly deposited in this account. The other investment income of family including share portfolio dividend income remains in the city of Chile. Kit is getting one month off from his job in every third month and on these holidays he comes to meet his family in Australia or in Chile. Regulations related to the case As per the provisions of Australian taxation office, there are various types of test which help in testing the residential status of the person: [7] Primary test First of all primary test is taken into consideration for the purpose of checking the residential status. The primary test of residency is also called the residency test. As per the provisions of this test, the person who is residing in Australia will be considered as the resident of Australia depending on the following considerations: Intention of residing in Australia: the assessee must have attention to live in Australia for a longer period and is not just living there for a shorter period. [8] Ties with family and the employment: the person is considered as the resident of Australia if his family and children are living in Australia and he is also having long term ties with employer in Australia. The location of assets: the person is considered as the resident of Australia if he is having a house, bank accounts and other assets in Australia. Arrangement with the society: the behavior of the person must include the social arrangement in Australia that is admitting their children in the local schools of Australia. Domicile test The domicile test is the second test which provides that the person will be considered as the resident of Australia if the permanent place of business of the concerned person is Australia no matter the person is actually residing in Australia or not. [14] 183 days test This test provides that the person will be considered as the resident of Australia if the person had lived in Australia for a period of 183 days or more. The counting of 183 days includes the days spent with breaks and without breaks both. [14] Superannuation test This test is applicable on the government employees that are currently working in Australia and other persons that are covered in the eligible superannuation scheme. Hence the person covered under the above scheme will be considered as the resident of Australia. [15] Application of the relevant provision on the case The primary test of residency is not applicable on the above case as he is not presently residing in Australia. He is working in United States and he is hired under a contract by the United States based company. He had also not fulfilled the 183 days test as he had not lived in Australia for the minimum period thus he will also not be covered under the 183 days. He will also not be covered under the superannuation test as he is not the government employee of Australia and is also not covered under the superannuation scheme. Thus he will be covered under the domicile test as the person is not living in Australia but the principal place remains in Australia. Kit had left Australia for a temporary period only to complete his contract and he will come back to Australia after the specified period. Kit does not set up the permanent home in United States and his wife and children are already living in a house which was acquired in Australia. The salary of his job from United States also com es in bank account of Australia thus he had not made any arrangements for permanent living in United States thus this shows he will not be residing permanently in United states. Thus he will be considered as the resident of Australia for the purpose of taxation and his world wide income will be taxable in Australia. [16] Conclusion on the case Kit will be considered as the resident of Australia as he is covered under the definition of domicile test and had duly passed the test. Thus he is the resident of Australia for the taxation purposes. The worldwide income of the resident is taxable in the country to which the person belongs as the resident. Hence in this case, the worldwide income of Kit will be taxable in Australia. The taxability of the person depends on various factors such as social factors etc. The various types of income such as the employment income, rental income, pension and annuities and the capital gain of the Australian resident will be taxable as per the provision of Australian taxation. Thus the investment income and salary of Kit will be taxable as per the Australian taxation. Though the investment income is received in Chile but he is considered as the resident of Australia thus it will be taxable in Australia. The salary comes in the bank account of Australia thus it will be taxable in Australia. But Kit will be eligible to claim foreign tax credit of the tax that had been deducted at source in various countries such as Chile and United States. Ordinary income Californian Copper Syndicate Ltd. v Harris (Surveyor of Taxes) (1904) 5TC 159 The above case is identified with the offer of the capital asset and the treatment of the gain that is received on sale of the property will be dealt with as the ordinary or the capital nature. As indicated by this case, the court had given the decision that when the investments are sold by the proprietor at a value more than the cost of securing then the profit won't be considered as ordinary income yet there is an exemption that if the sale of the asset is not made only with the end goal of progress and it is identified with the normal operations of the business then it will be dealt with as income of ordinary nature. Consequently in the above case, the land was sold in connection to the typical operations of the business in this way the benefit gotten discounted of land will be dealt with as the ordinary income. [9] Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The above case is identified with the organization that had procured certain real estate parcel so it can do mining work however it was not effective henceforth it thought about a thought to subdivide the land and after that the subdivided land were sold to various individuals at profits. In any case, the organization battled that it is having mining business and is not simply offering land. The court had given that according to the provisions of subsection 1 of section 25 of ITAA 1936, profit by sale of land will be incorporated into the assessable income. In the above case, land was sold after subdivision and in this way the subdivision was done ordinarily which led to repetition of operations and giving a feeling that it was basically a business of land improvement in this way the profits will be recorded as the ordinary income. [10] FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR In the above case, subdivision of land was done Whit fords and they had sold the land with the feeling that it will be dealt with as the capital gain. The high court had given that the salary earned by them will be dealt with as ordinary income as it is being surveyed under section 25(1) of the ITAA 1936 and the domestic land had been changed over to the land utilized for transaction of business nature. In this manner the court had additionally extended meaning of isolated transaction and had given that individual transaction are likewise considered as ordinary transaction relying on the nature. In this manner the benefit received marked down of land will be normal income. [6] Statham Anor v FC of T 89 ATC 4070 In the above case, the land sold had initially been acquired keeping in mind the end goal to do cultivating operations by the perished individual and the land was given to a few individuals from the family and they had subdivided the land and after that sold the land. Accordingly the evaluates needed to consider the profits as the income of capital nature yet the chief needed to consider them as the regular income. In any case, the court had given the reasult that it will be considered as the ordinary income as they are doing cultivating business as opposed to land offering business. [3] Casimaty v FC of T 97 ATC 5135 In the above case, child got arrive from the father in connection to conveying the cultivating business however his business was not effective hence he subdivided the land and had sold the land yet had held some piece of the land with a specific end goal to complete the cultivating operations. Consequently the government court had given the judgment that the profit made on special of land won't be covered under section 25(1), as it is not conveying any operations to sale the land but rather had quite recently sold the land for realization of cash thus it won't be considered as income of ordinary nature. [11] Moana Sand Pty Ltd v FC of T 88 ATC 4897 The organization had procured land in the above case keeping in mind the end goal to sale the sand ashore however a letter was received from the administration which provided that they require the land to complete the mining operations and organization had questioned the land. In any case, after some time the land was sold by the organization and the organization fought that it won't be considered as ordinary income. However, the court had given the judgment that the organization needed to earn profit at a sale of land thus it turned into a critical action and it is not a pre prerequisite that profit earning ought to be the sole motivation behind any action subsequently the profit will be considered as a component of the ordinary income. [5] Crow v FC of T 88 ATC 4620 The above case comprises of the rancher which had acquired 5 squares of land keeping in mind the end goal to do the cultivating yet it had subdivided the land after a few years and the sold the pieces of land. The court had given the judgment that the profit will be taken as ordinary income as the agriculturist realized that it can do cultivating for a few years just and after that it will sle the land in necessity of the funds. Subsequently the offer of land was plan and accordingly it will be ordinary income. [13] McCurry Anor v FC of T 98 ATC 4487 The above case gave that a man had obtained an as of now built house yet had damaged the old house and had developed three new houses and he had likewise given different notices for sale of house. but due to any reason the sqale of house did not happen so they themselves utilized two houses for their private reason and had sold the third house at a gain of $150000 yet after some time they acquired new land keeping in mind the end goal to build house and had sold the new house as well. In this case the court had given the judgment that the sale of house was a business and repeating movement in this way the profit from sale of business will be considered as the ordinary income. [1] References: Davies J., 2016, McCurry Anor v FC of T; Available at: https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 Keith Harvey, Ambry Legal, 2008, Tax Basics Taxation CGT Aspects of Real Property Development; Available at: https://www.tved.net.au/index.cfm?SimpleDisplay=PaperDisplay.cfmPaperDisplay=https://www.tved.net.au/PublicPapers/September_2008,_Tax_Basics,_Tax_Basics___Program_29___Taxation___CGT_Aspects_of_Real_Property_Development.html Australian Taxation Office, 1988, Statham Anor V. Federal Commission of Taxation; Available at: https://law.ato.gov.au/atolaw/view.htm?locid=%27JUD/89ATC4070%27PiT=99991231235958 Australian Taxation Office, 2009, Taxation Ruling: TR 2007/8W Registered Agricultural managed investment schemes; Available at:https://law.ato.gov.au/atolaw/view.htm?docid=TXR/TR20078/NAT/ATO/00001 Michael Flynn, 20xx, Distinguishing between Income and Capital Receipts A Search for Principle; Available at: https://www.austlii.edu.au/au/journals/JlATax/1999/13.html Australian Taxation Office, 2016, Taxation Ruling: TR 92/3 Whether profits on isolated transactions are income; Available at: https://law.ato.gov.au/atolaw/view.htm?DocID=TXR/TR923/NAT/ATO/00001 Australian Taxation Office, 2017, Residency The resides test; Available at: https://www.ato.gov.au/Individuals/International-tax-for-individuals/In-detail/Residency/Residency---the-resides-test/ Australian Taxation Office, 2017, Workout your residency status for tax purposes; Available at: https://www.ato.gov.au/Individuals/International-tax-for-individuals/Work-out-your-tax-residency/Residency-tests/ Joel Manyam, 2011, Taxation of gains from Banking and Insurance Businesses in New Zealand; Available at: https://epublications.bond.edu.au/cgi/viewcontent.cgi?article=1211context=rlj Atana Technologies Pty. Ltd., 2016, Subdivision of Land Income or Capital gains tax; Available at: https://austaxpbr.com.au/document/PBR_33265 Australian Taxation Office, 2017, ATO ID 2002/273 Income Tax: Sale of Subdivided farm land Income or capital gain?; Available at: https://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2002273/00001 Atana Technologies Pty. Ltd., 2016, Income CGT subdivision and sale of land; Available at: https://austaxpbr.com.au/document/PBR_75779 Australian Taxation Office, 2017, ATO ID 2001/55 Deductions and Expenses: Loss on sale of property on subdivided land; Available at: https://www.ato.gov.au/law/view/document?docid=AID/AID200155/00001 Australian Taxation Office, 2017, Taxation Ruling TR 98/17: Residency status of individuals entering Australia; Available at: https://law.ato.gov.au/atolaw/view.htm?Docid=TXR/TR9817/NAT/ATO/00001 Neal Dallas, 2016, ATO Residency Tests; Available at: https://www.mcw.com.au/page/Publications/superannuation-law/ato-residency-test/ Australian Taxation Office, 2016, Taxation Ruling IT 2650: Residency permanent place of abode outside Australia; Available at: https://law.ato.gov.au/atolaw/view.htm?Docid=ITR/IT2650/NAT/ATO/00001