Capital Punishment Controversy - 1553 Words

Although it is argued that capital punishment is a strong deterrent to crimes and serves as a just punishment, nevertheless, capital punishment should be abolished because it is a violation of human rights, carries a risk of executing innocent people, is a burden on taxpayer’s money and is discriminant in application. Capital punishment has been argued to be a violation of human rights. The Universal Declaration of Human Rights that was adopted by the United Nations General Assembly in 1948 recognizes that every person has a right to life and further states â€Å"No one shall be subjected to torture or to cruel, inhuman or degrading treatment or punishment† . Death penalty however, is a violation of both these fundamental human rights as it†¦show more content†¦In 2003 alone, 10 wrongfully convicted defendants were released from death row. These statistics depict an intolerable risk of killing the innocent in the name of justice. There have been several cases globally when a person was executed and his/her innocence was later proven. One such case was in Taiwan when a Taiwanese soldier was executed in 1997 for rape and murder of a five year old girl. Before his death, he had repeatedly claimed that he was wronged and that he did not rape and murder the girl. He was deprived of his life, and branded a rapist and a murderer. Fifteen years later, the authorities caught the real killer Xu Rong-zhou who admitted that he was responsible for the crime . However, the damage had been done. There was nothing that could be done to bring the innocent back to life. Historically, death penalty has also been misused intentionally leading to wrongful executions. For example, the former Prime Minister of Pakistan, Zulfiqar Ali Bhutto was hanged in April 1979 for charges of murder. This execution is very controversial since it was alleged that the then President of Pakistan, Zia-ul-Haq had used the death penalty and judicial system as a tool to get rid of his rival, Bhutto as Benzir Bhutto writes,† There were no eye-witnesses to the attack.......that the FSF guns, which the ‘confessing accused claimed to have used in the murder attempt did not match the empty cartridges found atShow MoreRelatedCapital Punishment and its Controversies 1434 Words   |  6 PagesCapi tal punishment uses death penalty as a form of punishment in many states and countries. It is a practice that has raised endless questions all over the world. Capital punishment or death penalty policy has changed in many countries overtime. Countries such as, New Australia, Zealand and 15 states in the US do not have capital punishment. One of the major concerns arising with capital punishment is because it causes ending of a human life. People and organizations of different backgrounds areRead MoreThe Controversy Of Capital Punishment1374 Words   |  6 PagesThe Controversy of Capital Punishment Capital punishment, or the death penalty, is a form of punishment that has been used as far back as the Colonial Era in America. Although it has been around for the entirety of American history, most of the scrutiny and controversy involving capital punishment arose in the 1972 Supreme Court Case of Furman v. Georgia, in which it was abolished, but quickly returned in 1977. It is evident that many citizens have ambivalent stances on capital punishment; someRead MoreEssay on The Controversy of Capital Punishment.2184 Words   |  9 PagesThe Controversy of Capital Punishment Since the earliest times, man has struggled with the concept of justice. The controversy of capital punishment has weighed on the minds of humans since the beginning. When we are wronged it is our natural instinct to demand compensation. This thirst for revenge can be seen in the earliest civilizations and societies. Ancient Hammurabi code states â€Å"An eye for an eye, a tooth for a tooth† (History of the World). For many people this little axiom seemsRead MoreCapital Punishment Is Not A Longstanding Controversy Essay1151 Words   |  5 PagesWhether capital punishment is fair or not a longstanding controversy. Currently the punishment has still been carried out in some countries, such as China and the United States. Numbers of capital punishment in China is in the first place, compared to other countries (Sterbenz, 2014). However, 98 countries have abolished capital punishment (Amnesty International facts and figures on the death penalty, 2007). Although most of co untries have no capital punishment to crimes, it is still argued whetherRead MoreCapital Punishment : The Nation S Controversy3247 Words   |  13 Pages CAPITAL PUNISHMENT: THE NATION’S CONTROVERSY Matthew Isaac Political Science 102 Dr. Percival May 10, 2015 A rarity exists in a single topic that can cause a degree of controversy so large that it attracts politicians, judges, community organizers, economists and even religious officials to discuss it. This issue is one that some support and others oppose; that is, the issue of capital punishment. Capital punishment is loosely defined as the execution of an offenderRead MoreThe Controversy Over Capital Punishment2295 Words   |  10 PagesThe controversy with capital punishment has been debated for hundreds of years. The Supreme Court is likely to sway its opinion often about whether it should be abolished or instituted throughout the United States. There have been many court cases and lawsuits regarding this issue that has suggested that legislation would be the most effective way to ending the discussion once and for all. In order to abolish the death penalty, the majority has to agree in support of abolition for any legislatureRead MoreCapital Punishment Has Always Been A Major Controversy1710 Words   |  7 PagesCapital punishment has always been a major controversy ever since the Supreme Court ruled it constitutional. Capital punishment, also known as the death penalty, became extremely popular as a use of â€Å"punishment† for ones illegal actions. The death penalty was first established during 1834 for crimes committed such as â€Å"idolatry, witchcraft, blasphemy, murder, manslaughter, poisoning, bestiality, sodomy, adultery, man stealing, and false witness in case rebellion† (Bohm). According to Bohm’s articleRead MoreThe Capital Punishment Debate Essay1396 Words   |  6 PagesCapital Punishment, also known as the death penalty is a legal sentence for a criminal to be put to death. The Punishment is rising to a controversial topic and has led to a lot of heated debates. As of 2014, over 150 countries have abolished the death penalty and 40 others have not used it in recent years, although it is still legal. The death Penalty is mostly used in extreme cases of crime like rape or murder. The convicted criminals are mostly put to death in inhuman ways such as lethal injectionsRead MoreShould It Be Abolished Or Not?1396 Words   |  6 PagesWilliam Furman guilty of all charges and is to be sentenced to capital punishment. However, what is capital punishment? The definition from dictionary.com states: The practice or legal sanction of allowing the imposition of the penalty of death for people convicted of committing certain crimes. There are five lawful me ans of sentencing which are electrocution, hanging, lethal injection, gas chamber, and firing squad. Capital punishment is a delicate topic amongst the people but there are certain aspectsRead More Capital Punishment Essay - True Justice Through Application of the Death Penalty1069 Words   |  5 PagesApplication of the Death Penalty      Ã‚  Ã‚   The death penalty, as administered by states based on their individual laws, is considered capital punishment, the purpose of which is to penalize criminals convicted of murder or other heinous crimes (Fabian).   The death penalty issue has been the focus of much controversy in recent years, even though capital punishment has been a part of our countrys history since the beginning.   Crimes in colonial times, such as murder and theft of livestock were dealt

Essay on The American Christian Holocausts - 5005 Words

The American Christian Holocausts As a high school student I was always annoyed by students who would ask: Why do we have to learn this stuff [history] anyway? We learn history so we dont repeat our mistakes. This is the common answer that my teachers, my father, and just about any other adult would give. This answer made perfect sense to me then, and I easily accepted it. In high school, students learn about the Nazi-Holocaust, and rightfully so. Information abounds regarding this topic. However, my teachers never taught me that our country has a Holocaust of its own (actually there are two; one killing 40 to 60,000,000 Africans, and one killing 100,000,000 Native Red Peoples). Hitler himself often expressed his admiration for†¦show more content†¦Parts of Browns book remained in my mind, in particular, the Sand Creek Massacre (in present day Colorado). I went to the library to read more about the subject. I was in a hurry, so I quickly grabbed an encyclopedia. I first looked under Sand Creek Massacre, shocked at finding nothing, I searched under Battle of Sand Creek and found nothing. The Sand Creek Massacre did not appear anywhere! I was, to use Mcphersons word, appalled. I kept looking, surely the World Book would have it. To my surprise, the book ignored one of the bloodiest and most grotesque massacres in American history. Well, I thought, surely the Encyclopedia Americana will have it. Blank. All encyclopedias had somehow forgotten those Native American men, women, and children. Why was it that the Boston Massacre, wherein 5 men lost their lives, was in every book? The 133 human beings who lost their lives in the most grotesque and mutilated way on Sand Creek were nowhere to be found. If a massacre like Sand Creek did not appear in encyclopedias and textbooks how were young people (and adults) to be taught of the Camp Grant Massacre, the Piegan Massacre, the Massacres of California, the Marias Massacre, the Wa*censored*a Massacre, Guatemala in the 70s and 80s,Show MoreRelatedThe American Holocaust : The Conquest Of The New World1183 Words   |  5 PagesThe American Holocaust – The Conquest of the New World The book I chose from the reading list of nonfiction books was The American Holocaust – The Conquest of the New World by David E. Stannard. In this nonfiction book, David E. Stannard describes in horrifying detail, the destruction and holocaust of nearly all early American societies that resulted from the European contact with the Western Hemisphere. I did not choose this book for any specific reason, but I thought it would be an interestingRead MoreEssay about Supporting Israel: Recent Rise of Anti-Semitism1198 Words   |  5 Pagesargues the importance of supporting Israel and the validity of Christian Zionism. It is rather important for Christians to become well informed of anti-Semitic claims, whys supporting Israel is necessary, and what Christian Zionism is, because Israel is at a crucial point in time and needs all the support it can get. Beginning with and introduction to anti-Semitism, followed by the whys of supporting Israel, and ending with Christian Zionism the reader will be more informed of this subject in orderRead MoreSwastika: Misunderstood Beauty790 Words   |  3 Pagesswastika originates from India. Artifacts outside of the region have also used this symbol with their own slight variations. Greek coins, Scandinavian artifacts, pre-Christian Celtic artifacts, the catacombs of the early Christians in Rome, and several buildings during the Byzantine period used the swastika as decorative images. Native Americans have also used the swastika to represent good luck. However, it was not always regarded with the same kind of respect after the rise of the Nazi party during WWIIRead MoreThe Holocaust And The Bosnian Genocide1310 Words   |  6 Pagespast hundred years, there have been several attempted genocides around the world. Two of the most well-known genocides are the Holocaust (the Nazi’s attempt to destroy the Jewish people) and the Bosnian genocide (the Serbians attempt to destroy the Bosnian population). This paper analy zes a political cartoon relating to genocides, describes the events that led to the Holocaust and the Bosnian genocide, describes several similarities and differences between them and explains why genocides continue regardlessRead MoreEssay on The Holocaust503 Words   |  3 PagesThe Holocaust Nearly six million Jews were killed and murdered in what was called the holocaust. In the years between 1933 and 1945, the Jews of Europe were marked for death. Inanition anti-Semitism was given legal sanction. It was directed by Adolf Hitler and managed by Heinne Himmler, Reinhard Heydrich, and Adolf Eichmann. There were many other great crimes and murders, such as the killing of the Armenians by the Turks , but the holocaust stood out as the only systematic and organizedRead MoreSocial Justice Counseling Aims For Equal Access And Opportunity833 Words   |  4 Pagesseeking a life free of prejudice due to their religion, gender, socioeconomic status or anything else that could hinder one from having equal access to the same liberties as others. Due to an array of cultures such as Arab Americans, Jewish American, Native Americans and African Americans, counselors must become culturally competent in all four disciplines and any other culture that their client(s) associates with. All four of the cultures mentioned have some similarities and differences that one mustRead MoreSpielberg s List And Roman Pola Ä ¹Ã‚Æ' Ski s The Pianist1366 Words   |  6 Pagesmovies, plays an important role in shaping the public’s opinions and understanding of the world. The Holocaust for example is a subject that has received a lot of media attention, including three Academy award-winning films in the past two decades. Most people know little about the Holocaust and these films serve as the primary sources of their knowledge, therefore, how they perceive the Holocaust is directly related to the way it is portrayed in these popular movies. Steven Spielberg’s Schindler’sRead MoreThe Tragedy Of The Holocaust1599 Words   |  7 Pagesassigned Adolf Hitler as their chancellor. Once Hitler had finally reached power he set out to complete one goal, create a Greater Germany free from the Jews (â€Å"The reasons for the Holocaust,† 2009). This tragedy is know n today as, â€Å"The Holocaust,† that explains the terrors of our histories past. The face of the Holocaust, master of death, and leader of Germany; Adolf Hitler the most deceitful, powerful, well spoken, and intelligent person that acted as the key to this mass murder. According to a researchRead MoreExamples Of Anti-Semitism In The Merchant Of Venice1091 Words   |  5 Pagesis filled with Jewish slurs, anti-Semitic remarks, and no justice for the main Jewish character is, in theory, seen as despicable. After the Holocaust, all Jewish slurs and stereotypes, like calling someone â€Å"dog Jew† or thinking Jews only care about money, have been exiled from moral society. This even applies to pieces of art that were produced pre-Holocaust. However, William Shakespeare’s The Merchant of Venice is not only read, but taught in schools across the nation. The Merchant of Venice providesRead MoreAnne Frank And The Holocaust1016 Words   |  5 Pagesbright future, but it was taken away from her by the Nazi’s and Holocaust. Before the Holocaust, Anne Frank was just the typical young girl. During the Holocaust, she had to adapt to a dangerous situation. Then, after her death, she has left a legacy that has impacted the hearts of many. Through Anne Frank’s early childhood years, the years during the Holocaust, and the years after her death she has left a legacy that has influenced American culture. Annelies Marie Frank was born on June 12, 1929, in

Taxation Law Work Related Expenses

Question: Describe about the Taxation Law for Work Related Expenses. Answer: 1:- For the Australian residents the incomes, earned from all direct and indirect sources within or outside Australia, are considered as the assessable income. Any income generated from the sale of property by any Australian resident, therefore, should be treated as an assessable income of the individual resident (Woellner et al. 2012). However, under ITAA 1997, the assessable incomes are classified into two sections ordinary income and statutory income. Ordinary incomes can be described as the incomes, generated from ordinary or general course of action. Under section 6-5, the main ordinary incomes are stated below: Income from personal exertion, such as, salary, wages, leave encashment, monthly pension etc. Income from property, such as, rent from properties, interest on deposits, dividend from investments etc. Income from business, such as, net profit from business, sale of trading stocks, net income from farming etc (www.dlsweb.rmit.edu.au, 2016) On the other hand, statutory incomes can be defined as the income, which has not been generated from ordinary courses. These incomes, as described in the section 10-5, are described below: Capital gains from sale of capital assets Lump Sum payment, received on termination of employment Bonus on Insurance Bad Debts recovered Profit from Barter transaction Royalties Imputation credit (www.dlsweb.rmit.edu.au, 2016) The statutory incomes are calculated separately to determine the taxable amount from such incomes. Peta, had purchased the house with tennis court for living in the house permanently and to earn profits by selling the tennis courts in units. However, she sold the whole tennis court later to a tennis club. The income from the sale of the tennis court is surely an assessable income. Peta had purchased the property with an intention to sale the tennis courts for earning profits. Therefore, the net income, after deducting the expenses, incurred for resurfacing and fencing, can be considered as business income. In that case, it can be included as an ordinary income of Peta under section 6-5 (Austlii.edu.au, 2016). However, it should be noted that though Peta had an intention to sale the property, she did not involve in any kind of real estate business. Apart from that, she had intended to sell the property in small units, but had to sell it in a whole. Hence, the income from the sale of the property should be considered as statutory income under section 10-5, instead of, ordinary income. Moreover, if Peta would show the income as ordinary income, then she has to pay tax on the net income, by deducting the cost price and other expenses, incurred for the assets. However, if it is shown as capital gain, she can claim for 50% exemption on the net income (Ato.gov.au, 2016). Therefore, from both the point of views, the receipt of $600000 should not be considered as an ordinary income under section 6-5. 2:- It is necessary to made the following assumptions for ascertaining the Fringe Benefit Tax liability of ABC Pty. Ltd. on the expenses, made for Alan:- Salaries and wages, paid to the employees, are not considered for FBT and therefore, the salary of Alan will not be included for FBT liability computation (Bender et al. 2013). Mobile phone bill, paid by the employer, on behalf of employee, is treated as expense fringe tax benefit. ABC Pty. Ltd. has not reimbursed the mobile phone expenses to Alan, but paid to the third party directly. Though, the monthly mobile expenses is lower than $300, but annually the expense ins amounted to $2640. Therefore, ABC Pty. Ltd. can consider the mobile expense for fringe tax benefit (Ato.gov.au.2016). The school fees of the Alan children, paid by ABC Pty. Ltd, are also an expense fringe benefit, where the employer is paying the employees private expenses directly on behalf of the employee. Hence, it should be included for fringe benefit taxation purpose (Delany 2012). The mobile phone is provided to Alan for work purpose. From employers end, it should be treated as work related expenses. Hence, the cost of mobile phone should be included for calculating the total amount for GST Inclusive items and later the gross-up amount of the hand set should be excluded from the FBT taxable amount (James et al. 2013). Any expenses, paid for the entertainment of the employees by the employer, are referred as entertainment fringe benefits. It should be noted that the employer can claim for deduction on such expenses under otherwise deductible rule (Rimmer et al. 2014). However, the claim can be made only for the amount, spent for the employees only. Any expenses, spend for the entertainment of the family members or associates of the employees, cannot be included in the entertainment fringe benefits. As the exact per head amount, spent for the entertainment purpose of the employees only, is not possible for ABC Pty. Ltd., the total amount is included in the fringe benefit tax calculation (Jones 2015). It is necessary to compute the total amount of GST inclusive benefits and GST free benefits separately. Then the total values are summarized by multiplying the individual Gross up rates, applicable to the different types of benefits (Ramli et al. 2015). The net taxable value, after deducting the exempted amount from the total gross up value, is then charged with FBT rate, i.e., 49% to calculate the total Fringe Benefit Tax Liability of the employer (Soled and Thomas 2015). On the basis of the assumptions and rules, the fringe benefit tax liability of ABC Pty. Ltd. is calculated in the following table:- In the Books of ABC Ltd. Calculation of Fringe Benefit Tax Liability as on 31.03.2015 GST Inclusive GST Free Particulars Amount Amount $ $ Payment of Phone Bill 2640 Payment of School fees of Employee's Children 20000 Dinner at Restaurant 330 Providing Mobile Phone 2000 Total of GST Inclusive/Free Benefits 4970 20000 A B Gross-up Rate 2.1463 1.9608 C D Gross-up Value 10667.11 39216 E = A x C F=B X D Total Taxable Fringe Benefit 49883.11 G = E + F Less : Exemption for Mobile Phone at gross-up value 4292.60 ($2000 x 2.1463) H Net Taxable Fringe Benefit 45590.51 I = G - H Fringe Benefit Tax Rate 49% J Fringe Benefit Tax Liability 22339.35 K = I x J 2.b:- If ABC Pty. Ltd. includes only 5 employees for dinner and the total cost of dinner remains same, in that case, the per head dinner cost will become higher. It would result in higher FBT liability (Kaplan and Price 2014). The calculations are given below: In the Books of ABC Ltd. Calculation of Alternative Fringe Benefit Tax Liability as on 31.03.2015 GST Inclusive GST Free Particulars Amount Amount $ $ Payment of Phone Bill 2640 Payment of School fees of Employee's Children 20000 Dinner at Restaurant 1320 Providing Mobile Phone 2000 Total of GST Inclusive/Free Benefits 5960 20000 A B Gross-up Rate 2.1463 1.9608 C D Gross-up Value 12791.95 39216 E = A x C F=B X D Total Taxable Fringe Benefit 52007.95 G = E + F Less : Exemption for Mobile Phone at gross-up value 4292.60 ($2000 x 2.1463) H Net Taxable Fringe Benefit 47715.35 I = G - H Fringe Benefit Tax Rate 49% J Alternative Fringe Benefit Tax Liability 23380.52 K = I x J However, if the per head cost of dinner remains same and the total cost of dinner would reduce accordingly, then the total FBT liability will remain unchanged as per the calculations, shown in answer 2.a (Shields and North-Samardzic 2015). 2.c:- The entertainment fringe tax benefit is only applicable for the benefits, provided for the employees. If ABC Pty. Ltd. includes its clients, then also the fringe tax benefit would include only the cost, incurred for employees. The company cannot get any deduction for the entertainment of the clients (Martocchio 2013). References:- Ato.gov.au. (2016).Fringe benefits tax (FBT) | Australian Taxation Office. [online] Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/ [Accessed 27 May 2016]. Delany, T.P., 2012. Fringe benefits tax James, S., Wallschutzky, I. and Alley, C., 2013. The Henry Report and the taxation of work related expenses: Principles versus practice Jones, S., 2015. 'Cost-to-company'explained: tax planning.Tax Breaks Newsletter, (349), pp.6-7 Kaplan, R.L. and Price, D.J., 2014. Change and Continuity in Fringe Benefit Taxation: Seeking Sense and Sensibility.NYL Sch. L. Rev.,59, p.281 Martocchio, J., 2013.Employee benefits. McGraw-Hill Higher Education Ramli, R., Palil, M.R., Hassan, N.S.A. and Mustapha, A.F., 2015. Compliance costs of goods and services tax (GST) among small and medium enterprises.Jurnal Pengurusan,45, pp.1-15 Rimmer, X., Smith, J. and Wende, S., 2014. The incidence of company tax in Australia Soled, J.A. and Thomas, K.D., 2015. Revisiting the Taxation of Fringe Benefits.Washington Law Review, Forthcoming Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2012.Australian taxation law. CCH Australia www.dlsweb.rmit.edu.au. (2016). www.dlsweb.rmit.edu.au/toolbox/finance/fnbacc02a/preparetax/keyprinciple/ordinaryi.htm. [online] Available at: https://www.dlsweb.rmit.edu.au/toolbox/finance/fnbacc02a/preparetax/keyprinciple/ordinaryi.htm [Accessed 13 Sep. 2016]. www.dlsweb.rmit.edu.au. (2016). www.dlsweb.rmit.edu.au/toolbox/finance/fnbacc02a/preparetax/keyprinciple/statutoryi2.htm. [online] Available at: https://www.dlsweb.rmit.edu.au/toolbox/finance/fnbacc02a/preparetax/keyprinciple/statutoryi2.htm [Accessed 13 Sep. 2016]. Ato.gov.au. (2016). What to include in your assessable income | Australian Taxation Office. [online] Available at: https://www.ato.gov.au/Business/Income-and-deductions-for-business/Working-out-your-assessable-income/What-to-include-in-your-assessable-income/ [Accessed 13 Sep. 2016]. Bender, M., Contacos-Sawyer, J. and Thomas, B., 2013, July. Benefits Strategies for Attracting and Retaining Employees. InCompetition Forum(Vol. 11, No. 2, p. 165). American Society for Competitiveness Shields, J. and North-Samardzic, A., 2015. 10 Employee benefits.Managing Employee Performance Reward: Concepts, Practices, Strategies, p.218 Austlii.edu.au. (2016). INCOME TAX ASSESSMENT ACT 1997 - SECT 6.5Income according to ordinary concepts (ordinary income). [online] Available at: https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.5.html [Accessed 13 Sep. 2016].