Motherly Love Essays -- essays research papers

Motherly Love   Ã‚  Ã‚  Ã‚  Ã‚  In the three stories we read by Flannery O’Connor; â€Å"The Comforts of Home†, â€Å"Everything That Rises Must Converge†, and â€Å"The Enduring Chill†, the major relationship portrayed was between mothers and their hypersensitive sons. While all of the major characters, the sons, were noticeably similar, the lesser characters of the mothers were also very alike in many ways. Many of their views, gestures and outward qualities paralleled throughout the stories. After rereading all of the stories again I came to the realization that the mothers O’Connor wrote in her stories were variations of the same person.   Ã‚  Ã‚  Ã‚  Ã‚  One of the qualities that jump out first is that all three mothers are incredibly proud of their sons, even if they have no reason to be. Julian’s mother loves to tell people how her â€Å"son finished college last year. He wants to write but he’s selling typewriters until he gets started† (10). She does not care that he has not truly written anything, but that he has graduated college and that he is trying to get his life on track. She is constantly reminding him that â€Å"Rome wasn’t built in a day† (11), and she truly believes this about her son; that eventually he will go places with his writing. Mrs. Fox, Asbury’s mother, while not particularly glad that he is a writer, is proud that he is an artist and has every faith that her son â€Å"might be writing a long book† (90). While not as vocal about how she is proud of her son, she is happy that he is doing what he wants; writing. Thomas’ mother was often found boasting about her son to Star Drake. In the two’s first meeting, Thomas’ mother tells Star that â€Å"Thomas writes history†¦ He’s the president of the local Historical Society this year† (123). This statement alone proves that she is impressed by what her son does and what he has become in his life, otherwise I doubt his mother would have mentioned it. A lot of the pride these mothers have in their son’s may be due to the fact that, except in the case of Asbury, they are only children to single mothers. Since they are all portrayed as older women, of course they will have pride in what their sons do, since they have little in their lives to boast about. Yet, it seems to me that these mothers feel their sons can do no wrong in life, which may be a cause of why their sons tend to walk all over them. &nb... ...l are single and assumed to be widowed. O’Connor uses the blue eyes to further connect these background characters who have more in common then what initially meets the eye.   Ã‚  Ã‚  Ã‚  Ã‚  In the three stories by Flannery O’Connor that we read for class, the mothers played more important roles then initially thought. They help to shape the story and their sons. Each of them has their own individual qualities, but is very similar to the others. They are all proud of their sons and their achievements, even though these boys feel that they are lacking in one-way or another, are very innocent in all that they do and think, and have many similar outward qualities. These factors put together lead me to believe that O’Connor had the same person in mind when writing each of these stories. Maybe she used different aspects of the same person, but it would be hard for me to believe that more then one person was in mind when writing these stories. The same innocent, heart-driven, blue-eyed mother was depicted in all three stories, just in slightly different situations. In summary, O’Connor had the same person in mind when writing about the mother in all three of these stories.

Analyze the different techniques used in the openings of Sommersby and Of Mice and Men films

Creating a successful film often lies in creating a successful opening. By using different camera angles and lighting styles, as well as music techniques the director can set the scene and alter the mood in any way he wants. Here I am going to analyze the different techniques used in the openings of both films as they progress. Credits Somersby starts with an air of mystery to it. We are shown this perspective by the lighting styles and camera angles that used. The camera shots show close-ups of firstly a man who we assumed is dead then of another man who's face is shrouded in a shadow of which enables hardly any of his face to be seen at all. This enables as to question his identity an also question the relationship of him and the other man. The music is also suitably grim but is of fairly poor standard, however the music does suggest the time period as the music is slightly patriotic. In the next scene the music fades and we get another close up of the mans face and hands. The hands are shown as they have importance as it is clearly shown they are covered in blood which when linked with the previous scene allows the viewer to jump to a rough conclusion to what has happened. The music is cut to show us that this is a seriousness of the scene. The close up scene soon fades we are taken to the credits, which are played over scenes of this man traveling through different climates, the variety in the climates shows us that he is traveling of long distances. This also asks us the question was is he going and why is he going. The camera still has not shown us a clear image of this mans face, which still gives us an impression of mystery to the character and also shows us that the character is probably deliberately trying to conceal his identity. The camera also pauses at the point when the man passes what looks like a group of soldiers. This emphasizes there is some important connection between the character we have been shown and these soldiers which helps us as viewers to try and fill important gaps in the profile of this character. In direct contrast ‘Of Mice and Men' is played out in a completely different style. The credits are immediately at the beginning and there are no scenes played underneath it only a blank background. Similar to Somersby however, is the music. Whilst ‘Of Mice and Men' music is of a higher standard it sets the scene for the movie. The music is very sad and solemn which can immediately tell us that this film is not going to be a happy film . As the credits continue further we get sound effects that immediately tell us roughly where this scene is set. The noise happens to be of a train so immediately us as viewers are told a) the scene is on a train and b) the characters in the film may be traveling. The camera pans in showing us light coming through gaps in the carriages, this captures the same dark atmosphere as shown in the opening of Somersby but through a different technique. To add to this gloomy effect the music fades so that only the sound effects can be heard. The director has done this to such an effect that it sort of brings us into the movie and lets us feel the cold, dark, and harsh sounds that anyone would be hearing at that time. This brings user involvement into the film and is also relevant in the next few seconds in experiencing the thoughts of the characters. As the credits start to fad the music starts up again and the camera pauses in front of an outline of a figure. The lighting here is used in the same effect as ‘Somersby' were it does not reveal the character but allows us instead to ask questions about the character instead, for instance why is he traveling on this train and why is he lurking in the shadows. And this effect is obviously used in the same context in ‘Somersby' when we see him with the body for the first time. The music then changes dramatically and immediately the credit scene ends and the movie moves on. This effect of the music changing dramatically also highlights the point that the movie is continuing along a different path as apposed to the music in ‘Somersby' that tends to stay constant throughout the opening. It also gives the effect that this maybe a flash back due to the sudden changes in scene and location. Opening In ‘Somersby' continues on to a new location. The location is obviously vastly different so we can say that the character may have traveled a great distance. The music is still shown as grim and adds tension and emotion to the scene. The scene focuses on the firstly a close-up of the hand being wrapped in a handkerchief. The angle is displayed as a first person view so as to give us a better perspective of the characters feelings, and the obvious close-up of the wrapping of the handkerchief shows us there is some relevance in the scene. We are then shown a third person shot of him taken the coat of he has been hidden under, which shows us that firstly he feels ready to reveal himself and secondly that he had a uniform on showing a connection between him and the soldiers. We are then shown the first full picture of him. The music is now suitably brighter to obviously help lighten the characters mood. We are then taken to his first meeting with another character. The music fades to suggest that this maybe quite an important part of plot development. We are also shown the main character through the other characters eyes to show that at that point the concentration of that character would have been minimal. As the scene carries on the music changes to being much more confident which shows us that the tense atmosphere at the beginning of the scene has faded. Of Mice and Men' once again changes to a different style. The music firstly has become more frantic and the scene first shows a women running. At this point she has no part in the story yet the camera follows her so that we know that it must link to the plot somehow. We are then shown to characters running away from the camera. Immediately this tells that because the woman was running toward the camer a they are running away from each other. This type of camera work is not used at all in ‘Somersby' as it tries to capture a different mood. However as the chase scene ends the same first person view as shown in Somersby is implemented to give us a clearer impression of the characters thoughts feelings at this time. To conclude it is obvious that both films implement similar styles however to get the correct mood they want they have often altered techniques to suit that scene creating the same sort of mood but in different ways. This kind of variation adds variety to the film and makes it much more enjoyable to watch.

Analysis Of Huxley s Brave New World - 1326 Words

Rejoining Society In Huxley’s Brave New World, after struggling to fit into New London, John runs away to live in the lighthouse in isolation. In Boyle’s Trainspotting, Mark fights his heroin addiction in order to break free from drugs and his friend group to rejoin society along with the duffel bag. The lighthouse in Brave New World and the duffel bag in Trainspotting, suggest that after one is isolated from a society, he can only rejoin that society by being willing to conform to its values. At the end of Trainspotting, Mark and his group of friends have sold drugs to a dealer in return for 16,000 pounds. The money, kept in a duffel bag, is to be split between the group. Before the rest of the friend group wakes up, Mark steals the†¦show more content†¦Contrary to Mark, John is not willing to change himself at all. In fact, John is upset that New London won t change to closer to his views. John not being willing to change leads to him not being able to stay in New London and to his craving for isolation. Mark, being fed up with his friends and the impact heroin has had on them, decides it’s time to leave them for a better life. As he leaves Begbie and Sickboy in his apartment, the only thing he takes with him is he duffel bag. Mark is desperately trying to escape the heroin filled world he has lived in. Mark leaves without packing anything from his apartment. Mark only grabbing his duffel bag indicates how urgent Mark feels about moving on. Mark’s hatred of his life pushes him to rejoin society just like John’s hatred of society pushes him to wanting isolation. After speaking to the Controller, John realized he had to get away from New London, saying â€Å"I’m damned if I’ll go on being experimented with. Not for all the Controllers in the world. I shall go away to-morrow...Anywhere. I don t care. So long as I can be alone† (Huxley 243). John feels so strongly against what the Controller is doing and the way New London operates that he has to leave. John has no desires to change himself to fit in better or to be more like the rest of the people in the society. John doesn’t want to be â€Å"experimented with†; he doesn’t even see the people in New London as free people. John has to get out of New LondonShow MoreRelatedAnalysis Of Aldous Huxley s Brave New World Essay986 Words   |  4 PagesMatlen EWRC Period: 1 December 7, 2016 Class Struggle In his text Brave New World Aldous Huxley imagines a society genetically engineered and socially conditioned to be a fully functioning society where everyone appears to be truly happy. This society is created with each person being assigned a social status from birth, much like caste system in modern society or the social or the social strata applied to everyday society. Huxley shows the issues of class struggle from the marxist perspective whenRead MoreAnalysis Of Aldous Huxley s Brave New World Essay2257 Words   |  10 PagesGiancarlo Ricci LA 9, period 4 October 21, 2016 MAIN THEME:   It is essential to prioritize individual happiness, emotion, and humanity in order for your life to have value. OVERALL TONE: Satirical Novel Cover Art Analysis The novel Brave New World by Aldous Huxley, is set in a â€Å"utopian† society where individuals are born into a strict social destiny and given recreational sex and drugs to maintain universal happiness and social stability. The major theme exhibited is individual happiness, emotionRead MoreAnalysis Of Huxley s Brave New World Essay4045 Words   |  17 PagesHistorical information about the Setting: Huxley wrote Brave New World in 1931 which was during the Great Depression. The start of the Great Depression was when the American stock market crashed in 1929. Banks started closing and all the savings from the American people simply disappeared like water vapor. This market crash causes a chain reaction that lead to mass unemployment and poverty. On top of all of this, American farmers were not profiting from their crops because of a major drought inRead MoreAnalysis Of Aldous Huxley s Brave New World 2445 Words   |  10 PagesFoundations for a Future Aldous Huxley’s novel Brave New World criticizes a society in which sex is a commodity, self-determination in non-existent, and happiness derives from consumerism. Huxley writes the novel as a warning to both contemporary and future generations of the dangers of progress built upon the wrong foundations. The novel is a portrayal of Huxley’s own society in which talkies, the radio and premarital sex, were on the rise and like many others of his time he believed that moralsRead MoreAnalysis Of Aldous Huxley s Brave New World1278 Words   |  6 Pagesanother note, he said it is â€Å"a potent, even enriching.† Brave New World, by Aldous Huxley, expands on this idea of exilation. Throughout the novel, several characters are faced with being exiled, whether it be from their home or community. In particular, a man by the name of John seems to experience the bulk of it. John’s experiences show that being exiled is alienating and, at the same time, enriching, whi le also portraying the effects of a world with complete government control over technology andRead MoreAnalysis Of Aldous Huxley s Brave New World1420 Words   |  6 Pagesexcessive effort to become perfect can be counteractive and lead to dysfunctionality. In Aldous Huxley’s Brave New World, characters live in a dystopian society that sprouted from the human yearning for perfection. Although the citizens in Brave New World are genetically engineered to be perfect individuals and are on soma constantly to keep them happy and efficient, they lack individuality.. Brave New World is a novel that clearly demonstrates that trying to create a perfect society can result in loss ofRead MoreAnalysis Of Aldous Huxley s Brave New World Essay1771 Words   |  8 PagesThe World State- Do What You Are Taught This essay will be centered on two of the most important characters Linda and Lenina from Aldous Huxley’s novel Brave New World. The novel talks about a world which is completely different from the contemporary world. The world state in the novel is solely ruled by technologies to produce human beings, drugs to control emotions, hypnopaedic education to brainwash people with certain beliefs and thoughts. In the world state human beings are produced in bulkRead MoreAnalysis Of Aldous Huxley s A Brave New World1708 Words   |  7 Pagessocieties, specifically those of the fictional variety we apply our mashed set of ideals based on truth and happiness on each of these different societies . In Aldous Huxley’s A Brave New World, by conventional societies ideas the citizens of the world state know nothing of traditional reality and by the standards of the traditional world are far from a state of contentment, but if examined by the ideals of the society in question the over all appearance is quite different. the population seems happy becauseRead MoreAnalysis Of Aldous Huxley s Brave New World1591 Words   |  7 Pagesin terms of an independent person, and because of this, people have to actively find ways to keep ourselves occupied. Aldous Huxley was born July 26, 1984. His father was a scientist that helped to develop the theory of evolution. Science was obviously a large part of his life and was most likely a key source of inspiration for his book. In Aldous Huxley’s Brave New World, Individualism is a rarity and society is structured to serve a higher class of people. Society is built around five classes;Read MoreAnalysis Of Aldous Huxley s Brave New World1079 Words   |  5 Pagesthe corners of the world there are diverse perspectives , that lead to the conclusion that there is no such thing as a Universal Utopia. In Brave New World by Aldous Huxley , we are able to understand the critical differences between our modern day society and th e dystopian one created in the novel. There is no such thing as â€Å"perfection† and in order to function everyone should choose who they want to be, which is the complete opposite of the society formed in the Brave New World. In this society there

Essay about Analysis of Macbeth and His Struggle for Power

In William Shakespeare’s play Macbeth, there is a constant struggle for power by Macbeth that leads to many problems, not only for himself, but for the very nature of Scotland as well. While examining the play Macbeth, we will prove how Macbeth’s ambition for power will affect the natural order of the world and show how he is an unjust ruler. In the beginning of the play Macbeth, Macbeth was viewed as a righteous and brave man; and had helped his cousin the king in stopping a rebellious thane. In the next scene Macbeth and Banquo meet three witches that foretell Macbeth’s future by saying â€Å"All hail Macbeth! Thane of Glamis! All hail Macbeth Thane of Cawdor! All hail Macbeth that shalt be king after!† (I, iii, 51-53) After hearing†¦show more content†¦In the letter he tells her about the witches and their prophecy. Lady Macbeth, during this act, is far more ambitious than her husband Macbeth, and when he finally arrives back, she tries to convince Macbeth to kill Duncan for the crown. For she knows that Macbeth is â€Å"too full o’th’ milk of human kindness†¦Ã¢â‚¬ (I, iv, 17) to do it by himself. In the argument, Macbeth, who has still not let ambition overtake him yet, is still a righteous and honorable man, and gives many explanations about how he can’t and won’t kill Duncan. In the quote by Machiavelli, it states that â€Å"For whereas in general the conspirator has to fear before the execution of his plot , in this case he has also to fear sequel to the crime; because on account of it he has the people for an enemy, and thus cannot hope for any escape† (XIX) Macbeth realizes this, for he knows that if he kills Duncan the fallout of the deed would not stop there and he would have to commit more crimes to cover it up, and by doing so he would lose the faith of the people and become an unjust ruler. However, Lady Macbeth does not know this, and she asks the spirits to ma ke her as evil and persuasive as possible, so she ends up asking them to â€Å"Come, you spirits, that tend on mortal thoughts, unsex me here†¦Ã¢â‚¬  (I, iv, 47-8) She asks this so she can better manipulate her husband’s mind in doing the act, which at the end of the Act I she successfully does. The act that finally convinces Macbeth to do this evil however, isShow MoreRelatedA Character Comparison of Macbeth and Prospero from Shakespeares Macbeth and The Tempest676 Words   |  3 PagesThese two Shakespearean characters, Macbeth and Prospero, from Macbeth and The Tempest can greatly compare to one another. From the very beginning, these two men are hard to understand and seem like your average warrior and ruler. Both of these characters are dealing with struggle of power; however, they both deal with this issue in different, interesting ways with different results. At the end of these two plays, we meet two entirely different characters than the ones that we were int roduced toRead MoreMacbeth-Struggle for Power999 Words   |  4 Pagesplay, Macbeth is ultimately about the struggle for power. Power is something many desire where people often change and become evil in their attempts to acquire it and during this play the characters go through many changes which lead to disaster. The two main characters mostly influenced by power in this Shakespearean play are Macbeth and Lady Macbeth. Macbeth is swayed by the prophecy made by the witches and also by Lady Macbeth who holds great control over her husband. Through the analysis of charactersRead MoreEssay about Notions of Power: Animal Farm and Macbeth1257 Words   |  6 Pagesâ€Å"Political Power grows out of the barrel of a gun† -Chairman Mao- QUESTION: To what extent does this quote connect to the message regarding power in each of your texts? Write a synthesis essay that deals with the quote above and Shakespeare’s Macbeth and Orwell’s Animal Farm. In your essay ensure that you specifically refer to each of texts including quotes and analysis. â€Å"Political Power grows out of the Barrel of a Gun† The idea of power and especially political power has its manyRead MoreAnalysis Of Macbeth By William Shakespeare1659 Words   |  7 PagesHonors 9 November 2015 Macbeth Essay The theme of tragedy appears in various amounts of movies, literature, and plays which provided entertainment for people throughout the years. Movies and plays such as â€Å"The Titanic† and â€Å"Romeo Juliet† gave audiences a pang of sadness and amusement as the story line unraveled. Notably, the prevalence of the theme occurs in Shakespearean plays such as the tale of Macbeth which displays Aristotle’s definition of tragedy. The play Macbeth lives up to Aristotle’sRead MoreThe Tragedy Of Macbeth By William Shakespeare899 Words   |  4 PagesShakespeare’s Tragedy of Macbeth, the answer to this question is played out. At the beginning of the play, the main character, Macbeth, is deemed â€Å"valiant† (1.2.24) and â€Å"noble† (1.2.68); however, after his encounter with the witches, his dark side starts to bubble up. As such, the Weird Sisters symbolize the ubiquitous evil that is in the world and present the theme man’s susceptibility to temptation. While the witches do play an essential role in Macbeth’s demise; ultimately, it is his choice to act uponRead More Shakespeares Macbeth - Renaissance Humanism Essay1494 Words   |  6 PagesShakespeare’s tragedy Macbeth assume the role of supernatural beings, it was not Shakespeare’s intent to portray a classic case of fatalism. On the contrary, Shakespeare used Macbeth as a way to display the idea of Renaissance humanism. Although the witches did in fact possess uncanny powers, they were in reality not controlling Macbeth, but rather they were tempting Macbeth to act in particular ways. The witches, as well as other significant characters, may have encouraged Macbeth to act in a certainRead MoreShakespeares Novel Macbeth1577 Words   |  7 Pagesif no one felt guilt? If no one ever caught caught for their crimes? In Shakespeares novel, Macbeth, the main characters commit crimes driven by their ambition. After committing the firs t crime Macbeth, the main antagonist is overwhelmed with guilt. His wife, Lady Macbeth plotted the first crime and was the main force pushing Macbeth to kill. In the end Macbeth is charged with the truth and Lady Macbeth kills herself both brought down equally from guilt. Guilt and fear of being found out causesRead MoreWhy Macbeth Killed Duncan1457 Words   |  6 PagesAn Analysis of Why Macbeth Kills Duncan. Thought to have been composed by William Shakespeare between 1606-1607 Macbeth is the final of his four famous ‘tragedies’ which are literary works depicting a tragic hero, who becomes engaged in a moral struggle that ends in ruin. Macbeth is rarely mentioned in the theatrical world by its eponymous title, as it is considered to be unlucky, hence the reason it is often known as ‘The Scottish Tragedy’. The play is said to have been written by Shakespeare forRead MoreIn History It Is Often Taught That Even Events That Occurred1499 Words   |  6 Pagesthe Global Theatre on the outskirts of London. First performed in 1606, Shakespeare’s play Macbeth tells the story of a Scottish man named Macbeth who is in a constant struggle in wishing to obtain power but consequences that could potentially follow. Through violence and a push from his wife, Macbeth makes it to power before facing an unexpected death. By commenting and judging on the qualities of Mac beth, readers can gain insight as to why Shakespeare wrote the play in the manner that he did.Read MoreMacbeth1388 Words   |  6 Pages Macbeth: Character Analysis The Tragedy of Macbeth, by William Shakespeare, is about a soldier, Macbeth, and his friend, Banquo, who meet up with three strange witches who share prophecies with the two men. Macbeth is told that he will become king someday and rule the land of Scotland. The rest of the play follows the actions of once a loyal soldier turned into a greedy king, who seeks to hold the crown forever no matter what the consequences may be. Throughout the play Macbeth displays himself

Global Financial Analysis - 3105 Words

Fundamentals of Multinational Finance, 3e (Moffett) Chapter 5 The Foreign Exchange Market 5.1 Multiple Choice and True/False Questions 1) Which of the following is NOT true regarding the market for foreign exchange? A) The market provides the physical and institutional structure through which the money of one country is exchanged for another. B) The rate of exchange is determined in the market. C) Foreign exchange transactions are physically completed in the foreign exchange market. D) All of the above are true. Answer: D Topic: Introduction to the Foreign Exchange Market Skill: Recognition 2) A/An ________ is an agreement between a buyer and†¦show more content†¦Foreign exchange ________, on the other hand, earn a profit by bringing together buyers and sellers of foreign currencies and earning a commission on each sale and purchase. A) central banks; treasuries B) dealers; brokers C) brokers; dealers D) speculators; arbitragers Answer: B Topic: Foreign Exchange (FX) Market Participants Skill: Recognition 15) The primary motive of foreign exchange activities by most central banks is profit. Answer: FALSE Topic: Foreign Exchange (FX) Market Participants Skill: Recognition 16) Dealers sometimes use brokers in the foreign exchange market because the dealers desire A) speed. B) accuracy. C) to remain anonymous. D) all of the above. Answer: D Topic: Foreign Exchange (FX) Market Participants Skill: Recognition 17) Daily trading volume in the foreign exchange market was about ________ per ________ in 2007. A) $3,200 billion; month B) $1,000 billion; month C) $3,200 billion; day D) $1,000 billion; day Answer: C Topic: FX Trading Volume Skill: Recognition 18) Daily trading volume of foreign exchange had actually decreased in 2004 from the levels reported in 2001. Answer: FALSEShow MoreRelatedNorth American Group Business Unit Controller1483 Words   |  6 Pagescom) is a publicly-traded, diverse company and leading global manufacturer with annualized sales of more than $3.6B and more than 15,000 employees. Headquartered in Berwyn, PA, the Company has a track record of exceptional financial and market success and expects to double revenues within five years. Major strategic thrusts include targeted acquisitions, organic growth via new product development, operational effectiveness, and increasing its global presence. The company’s culture reflects the enthusiasmRead MoreOil And Gas Company Of Trinidad And Tobago Limited Essay1951 Words   |  8 Pagescommunities and schools within the area, whilst assisting with a more sustainable energy future through global environmental initiatives. 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ATUL KUMAR In Partial Fulfilment of the Requirements for the Degree of Bachelor of Commerce (Honours) At AMITY COLLEGE OF COMMERCE AND FINANCE AMITY UNIVERSITY UTTAR PRADESH, 2015-18 INDEX S.NO CONTENTS PAGE NO 1. TITLE PAGE 01 2. INDEX 02 3. DECLARATION FORM 03 4. ACKNOWLEDGEMENT 04 5. EXECUTIVE SUMMARY 05 - 06 6. INTRODUCTIONRead MoreEssay Financial Services Report1177 Words   |  5 Pages Financial Services Industry Report In order to succeed in the global market, it is imperative to know the various global financial institutions and the sources of funds for international operations. This paper will identify the role of financial institutions in the global economy and explore changes this industry will be experiencing during the next decade. In addition, this paper will demonstrate the impact these changes will have on Campbell Soup Company. 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The Return Shadow Souls Chapter 42 Free Essays

By now Matt and Mrs. Flowers couldn’t ignore the blinding lights anymore. They had to go outside. We will write a custom essay sample on The Return: Shadow Souls Chapter 42 or any similar topic only for you Order Now But just as Matt opened the door there was – well, Matt didn’t know what it was. Something blasted straight out of the ground and into the sky, where it got smaller and smaller, became a star, and disappeared. A meteor that had gone through the Earth? But wouldn’t that mean tsunamis and earthquakes and shockwaves and forest fires and maybe even the Earth ripping apart? If one meteor that hit the surface could kill off all the dinosaurs†¦ The light that had been shining upward had faded slightly. â€Å"Well, bless my soul,† said Mrs. Flowers in a small, shaken voice. â€Å"Matt, dear, are you all right?† â€Å"Yes, ma’am. But†¦Ã¢â‚¬  Matt’s vocabulary couldn’t stand the strain. â€Å"What the hell was it?† And to his slight surprise, Mrs. Flowers said, â€Å"My sentiments exactly!† â€Å"Wait – there’s something moving. Get back!† â€Å"Dear Matt, be careful with that gun†¦Ã¢â‚¬  â€Å"It’s people! Oh, my God! It’s Elena.† Matt abruptly sat down on the ground. He could only whisper now. † Elena. She’s alive. She’s alive!† From what Matt could see, there were a group of people climbing and helping others climb out of a perfectly rectangular hole, perhaps five feet deep, in Mrs. Flowers’s angelica patch. They could hear voices. â€Å"All right,† Elena was saying, as she bent down. â€Å"Now grab my hands.† But the way she was dressed! A scrap of scarlet that showed all sorts of scratches and cuts on her legs. On top – well, the remains of the gown covered about what a bikini would. And she was wearing the largest, most sparkly costume jewelry that Matt had ever seen. More voices, going on through Matt’s shock. â€Å"Be careful, yes? I will lift him to you – â€Å" â€Å"I can climb out my own.† – surely that was Stefan! â€Å"You see?† Elena rejoiced. â€Å"He says he can climb out his own!† â€Å"Oui, but perhaps one small lift – â€Å" â€Å"This is hardly the time for machismo, little brother.† And that, Matt thought, fingering the revolver, was Damon. Blessed bullets†¦ â€Å"No, I want – to do it myself – okay – got it. There.† â€Å"There! You see! He’s better every second!† Elena caroled. â€Å"Where’s the diamond? Damon?† Stefan sounded anxious. â€Å"I have it safe. Relax.† â€Å"I want to hold it. Please.† â€Å"More than you want to hold me?† Elena asked. There was a blur and then Stefan was lying back in her arms, while she said, â€Å"Easy, easy.† Matt stared. Damon was right behind them, almost as if he belonged there. â€Å"I’ll watch the diamond,† he said flatly. â€Å"You watch your girl.† â€Å"Excuse me – I’m sorry, but†¦could somebody please lift me out?† And that was Bonnie! Bonnie, sounding plaintive but not afraid or unhappy. Bonnie giggling! â€Å"Have we got all the sacks of star balls?† â€Å"We’ve got all the ones from that house we found.† And that was Meredith. Thank God. They’d all made it out. But despite his thoughts, his eyes were drawn again to one figure – the one who seemed to be supervising things – the one with golden hair. â€Å"We need the star balls because any one of them might be – † she was beginning, when Bonnie cried out â€Å"Oh, look! Look! It’s Mrs. Flowers and Matt!† â€Å"Now, Bonnie, they’d hardly be waiting for us,† Meredith put in. â€Å"Where? Bonnie, where?† Elena demanded. â€Å"If it’s Shinichi and Misao in disguise I’m going to – hey, Matt!† â€Å"Will someone please tell me where?† â€Å"Right there, Meredith!† â€Å"Oh! Mrs. Flowers! Um†¦I hope we didn’t wake you.† â€Å"I have never had a happier awakening,† Mrs. Flowers said solemnly. â€Å"I can see what you have been through in the Dark Place. Your – er – lack of sufficient clothing†¦Ã¢â‚¬  A sudden silence. Meredith glanced at Bonnie. Bonnie glanced at Meredith. â€Å"I know these clothes and gems may seem a little too much†¦Ã¢â‚¬  Matt found his voice. â€Å"Those jewels? They’re real?† â€Å"Oh, they’re nothing. And we’re all dirty†¦.† â€Å"Forgive me. We stink – which is my fault – † Stefan began, only to have Elena cut in. â€Å"Mrs. Flowers, Matt: Stefan’s been a prisoner! All this time! Starved and tortured – oh, God!† â€Å"Elena. Shhh. You got me back.† â€Å"We got you back. Now, I’ll never let you go. Ever, ever.† â€Å"Easy, love. I really need a bath and – † Stefan stopped suddenly. â€Å"There’re no iron bars! Nothing to shut off my Powers! I can†¦Ã¢â‚¬  He stepped away from Elena, who clung with one hand. There was a soft, silvery flash of light, like a full moon appearing and disappearing in their midst. â€Å"Over here!† he said. â€Å"Anyone who doesn’t want little beastly parasites, I can take care of you.† â€Å"I’m your girl,† said Meredith. â€Å"I have a phobia about fleas, and Damon never even got me any flea powder. What a master!† There was laughter at this, laughter Matt didn’t understand. Meredith was wearing – well, it had to be costume jewelry – but still it looked like about a few million dollars’ worth of sapphires. Stefan took Meredith’s hand. There was the same soft flash of light. And then Meredith stepped back saying, â€Å"Thanks.† Stefan’s low response was, â€Å"Thank you, Meredith.† Meredith’s blue dress was at least in one piece, Matt observed. Bonnie – whose dress had been slashed into starlight-colored ribbons – was raising a hand. â€Å"Me, too, please!† Stefan took her hand, and it happened all over again. â€Å"Thank you, Stefan! Oooh! I feel so much better! I hated itching!† â€Å"Thank you, Bonnie. I hated to think I was dying alone.† â€Å"Other vampires, take care of yourselves!† Elena said, as if she had a clipboard and were checking items off. â€Å"And, Stefan, please – † She held out her hands to him. He knelt in front of her, kissed both her hands, then enshrouded them in the soft white light. â€Å"But I’d still like a bath†¦Ã¢â‚¬  said Bonnie pleadingly, as the new vampire – the tall fit one – and Damon had each sparked a moonlight glow around themselves. Mrs. Flowers spoke up. â€Å"There are four working bathtubs in that house: in Stefan’s room, in my room, in the rooms on either side of Stefan’s. Be my guest. I’ll put some bath salts in each right now.† And then she added, holding her arms out to the whole ragged, bleeding, dirty bunch of them: â€Å"My house is yours, my dears.† There was a chorus of passionate â€Å"thank yous.† â€Å"I’ll arrange a rota. For feeding Stefan, I mean. If you girls are willing,† Elena added quickly, looking at Bonnie and Meredith. â€Å"He doesn’t need much, just a little every hour until morning.† Elena still seemed very shy of Matt. Matt was very shy of her. But he stepped forward, empty hands held up to show that he was harmless. â€Å"Is it a rule that it’s only girls? Because I’ve got blood, too, and I’m healthy as a horse.† Stefan quickly looked at him. â€Å"No rule about only girls. But you don’t have to – â€Å" â€Å"I want to help you.† â€Å"Okay, then. Thank you, Matt.† The proper response seemed to be â€Å"Thank you, Stefan,† but Matt couldn’t think of anything until, â€Å"Thanks for taking care of Elena.† Stefan smiled. â€Å"Thank Damon for that. He and the others all helped me – and each other.† â€Å"We Also Walk Dogs – at least Sage does,† Damon said slyly. â€Å"Oh – that reminds me. I should use that de-parasiting trick on my two friends. Saber! Talon! Heel!† He added a whistle that Matt could never have imitated. In any case, Matt was operating in a dream. A huge dog, almost as big as a pony, seemingly, and a falcon came out of the darkness. â€Å"Now,† the fit vampire said, and once again the soft light shone. And then: â€Å"There. If you don’t mind; I prefer to sleep out-of-doors with my friends. I am grateful for all your kindnesses, Madame, and my name is Sage. The hawk is Talon; the dog, Saber.† Elena said, â€Å"Dibs on Stefan’s bath for Stefan and me, and Mrs. Flowers’s bath for the girls. You boys can work things out on your own.† â€Å"I,† Mrs. Flowers said gravely, â€Å"will be in the kitchen, making sandwiches.† She turned to go. That was when Shinichi arose from the earth above them. Or rather when his face arose. It was clearly an illusion, but a terrifying and marvelous one. Shinichi actually seemed to be there, a giant, perhaps supporting the world on his shoulders. The black part of his hair blended in with the night, but the scarlet tips made a flaming halo around his face. Having come from a land that was dominated by a giant red sun, night and day, it was an odd sight. Shinichi’s eyes were red as well, like two small moons in the sky, and they focused on the group by Mrs. Flowers’s house. â€Å"Hello,† he said. â€Å"What, you look so surprised? You shouldn’t be. I really couldn’t let you come back without popping up to say ‘hello.’ After all, it’s been a long time – for some of you,† the giant face said, grinning. â€Å"Also, of course, to share in the festivities – we’ve saved little Stefan, and, my, we even fought an oversized chicken to do it.† â€Å"I’d like to see you take Bloddeuwedd on, one on one, and get a secret key out of her nest, at the same time,† Bonnie began indignantly, but stopped when Meredith squeezed her arm. Sage, meanwhile was murmuring something about what his own â€Å"oversized chicken,† Talon, would do if Shinichi were brave enough to show up in person. Shinichi ignored all this. â€Å"Oh, yes, and the mental calisthenics you had to go through. Truly formidable. Well, never again will we mistake you for blunder-headed idiots who never really asked why my sister would give you any clues in the first place, much less clues that Outsiders could understand. I mean† – he leered – â€Å"why not just go and swallow the key in the first place, hmm?† â€Å"You’re bluffing,† Meredith said flatly. â€Å"You underestimated us, plain and simple.† â€Å"Maybe,† said Shinichi. â€Å"Or maybe it was something else entirely.† â€Å"You lost,† said Damon. â€Å"I realize that may be an entirely new concept for you, but it’s true. Elena has gained much more control over her Powers.† â€Å"But will they work here?† Shinichi smiled eerily. â€Å"Or will they suddenly disappear in the light of a pale yellow sun? Or in the depths of true darkness?† â€Å"Don’t let him bait you, Madame,† Sage shouted. â€Å"Your Powers come from a place he cannot enter!† â€Å"Oh, yes, and the renegade. The Rebel’s rebel son. I wonder†¦what are you calling yourself this time? Cage? Rage? I wonder what these children will think when they learn who you really are?† â€Å"It won’t matter who he is,† Bonnie cried. â€Å"We know that. We know that he’s a vampire, but that he can be gentle and kind and he’s saved us over and over again.† She shut her eyes, but held her ground against the gale of Shinichi’s laughter. â€Å"So ‘Madame,'† Shinichi mocked, â€Å"you think you have gained ‘Sage.’ But I wonder if you know what in chess we call a ‘gambit’ is? No? Well, I’m sure your intellectual friend will be glad to inform you.† There was a pause. Then Meredith said, with no expression at all, â€Å"A gambit is when a chess player sacrifices something – for instance, a pawn – deliberately – just to get something else. A position on the chessboard that they want, for instance.† â€Å"I knew you’d be able to tell them. What do you think of our first gambit?† Another silence, then Meredith said: â€Å"I presume you mean you’ve given us back Stefan to achieve something better.† â€Å"Oh, if you only had golden hair – as your friend Elena has so generously displayed.† There were various exclamations on the theme of â€Å"Huh?† – most of them directed at Shinichi, but some at Elena. Who promptly exploded. â€Å"You took Stefan’s memories – ?† â€Å"Now, now, nothing so drastic, my dear. But a thirty-meld-a-session beautician – now, she was most cooperative.† Elena turned her gaze up at the giant face with a look of utter contempt. â€Å"You†¦cad.† â€Å"Oh, I’m stricken to the heart.† But the thing was, Shinichi’s giant face did look stricken – angry and dangerous. â€Å"Between you, all such close friends: do you know how many secrets there are? Of course, Meredith is a mistress of secrecy, keeping her secrets from her friends all these years. You think you’ve already pumped her dry, but the best is yet to come. And then, of course, there is Damon’s secret.† â€Å"Which if spoken of here and now will mean instant war,† Damon said. â€Å"And you know, it’s strange, but I got the feeling that you came here tonight to negotiate.† This time Shinichi’s laughter really was a gale, and Damon had to leap behind Meredith to prevent her being knocked into the hole the elevator had made. â€Å"Very gallant,† Shinichi boomed again, shattering glass somewhere on Mrs. Flowers’s house. â€Å"But I really must be going. Shall I leave a synopsis of the prizes you still have to search for before your little company can look each other in the eye?† â€Å"I think we already have them. And you are no longer welcome around this home,† Mrs. Flowers said coolly. But Elena’s mind was still working. Even standing here, knowing that Stefan needed her, she was searching for the reasons behind this: Shinichi’s second gambit. Because she was sure that this was one. â€Å"Where are the pillowcases?† she said in a sharp voice that frightened and bewildered half the group, and simply frightened the rest. â€Å"I was holding one, but then I decided to hold on to Saber instead.† – Sage. â€Å"I had one, at the bottom of the hole, but I dropped it when somebody lifted me out.† – Bonnie. â€Å"I’ve still got one, although I don’t understand what good – † Damon began. â€Å"Damon!† Elena whirled to him. â€Å"Trust me! We’ve got yours and Sage’s safe – what’s happening to Bonnie’s in the hole?† The moment she had said â€Å"trust me† Damon had dumped his pillowcase on top of Sage’s, and by the time she was finished, he had leaped into the hole, which was still so bright with leylight as to hurt any vampire’s eyes. But Damon made no complaint. He said, â€Å"I have it safe now – no, wait! A root! A damned root is curled around one of the star balls! Someone toss me a knife, quick!† While everyone else was slapping their pockets for knives, Matt did something that Elena couldn’t believe. First he glanced down into the six-foot-deep hole while pointing – a revolver, was it? Yes – she recognized it as the twin of Meredith’s. Then without trying to let himself down easily, he simply jumped as Damon had, into the hole. â€Å"DON’T YOU WANT TO KNOW – † roared Shinichi, but no one was paying any attention to him. Matt’s jump didn’t end lightly as Damon’s had. It ended with a gasp and a stifled curse. But Matt didn’t waste time; still on his knees, he handed the gun up to Damon. â€Å"Blessed bullets – shoot it!† Damon moved very fast. He didn’t even seem to aim. But he must have clicked the safety off and aimed immediately, for the root was now streaking for the soft wall of the hole, its end wrapped tightly around something round. Elena heard two shattering revolver shots; three. Then Damon stooped and picked up a vine-wrapped ball, medium-sized and crystal clear where its true surface could be seen. â€Å"PUT THAT DOWN!† Shinichi’s rage was beyond all measure. The two burning red spots of his eyes were like flames – like moons of fire. He seemed to be trying to get them to comply by sheer volume. â€Å"I SAID, DON’T TOUCH THAT WITH YOUR FILTHY HUMAN HANDS!† â€Å"Oh, my God!† gasped Bonnie. Meredith said simply, â€Å"It’s Misao’s – it has to be. He’d gamble with his own; but not with hers. Damon, hand it up to me, along with the revolver. I bet it’s not bulletproof.† She knelt, reaching into the hole. Damon, with a raised eyebrow, did as she said. â€Å"Oh, God,† Bonnie cried, from the edge of the hole. â€Å"Matt’s sprained his ankle – at least.† â€Å"I TOLD YOU,† roared Shinichi. â€Å"YOU’LL BE SORRY – â€Å" â€Å"Here,† Damon said to Bonnie, taking not the slightest notice of Shinichi. Without any more ado, he picked up Matt and floated up out of the hole. He deposited the fair-haired boy beside Bonnie, who looked at him with the wide brown eyes of utter confusion. Matt, though, was a Virginian through and through. After swallowing only once, he got out a â€Å"Thank you, Damon.† â€Å"No problem, Matt,† Damon said, and then â€Å"What?† as someone gasped. â€Å"You remembered,† Bonnie cried, â€Å"You remembered his – Meredith!† she broke off, looking at the tall girl. â€Å"The grass!† Meredith, who had been examining the star ball with a strange expression, now tossed the revolver to Damon and tried with her free hand to tear away the grass that had twined around her feet and up her ankles already. But even as she did so, the grass seemed to leap upward and grab her hand, binding it to her feet. And now it was sprouting, growing, racing up her body toward the ball which she held high in the air. At the same time, it was tightening around her chest, forcing air out of her lungs. It all happened so fast that it was only when she gasped, â€Å"Somebody take th’ ball,† that the others leaped to her aid. Bonnie was the first to get there, tearing with her fingernails at the greenery that was squeezing Meredith’s chest. But each blade was like steel, and she couldn’t rip away even one of them. Neither could Matt or Elena. Meanwhile, Sage was trying to lift Meredith bodily – to pluck her from the earth – and having no more success than the rest. Meredith’s face, clearly visible in the light still shining from the hole, was going white. Damon snatched the star ball from her fingers just before the tangled greenery running up her arm could reach it. He then began moving literally faster than the human eye could track, never stopping in any one place long enough for any plant to grasp him. But still, the grass around Meredith was tightening. Now her face was turning blue. Her eyes were wide, her mouth open for a breath that would not come. â€Å"Stop it!† Elena screamed at Shinichi. â€Å"We’ll give you the star ball! Just let go of her!† â€Å"LET GO OF HER?† Shinichi bellowed laughter. â€Å"MAYBE YOU’D BETTER LOOK TO YOUR OWN INTERESTS FIRST BEFORE ASKING ME A FAVOR.† Wildly, Elena looked around – and saw that grass had almost completely enveloped a kneeling Stefan, who had been too weak to move as quickly as the others had. And he had never made a sound to call attention to himself. â€Å"No!† Elena’s desperate scream almost drowned out Shinichi’s laughter. â€Å"Stefan! No!† Even knowing it was futile, she threw herself at him and tried to rip the grass away from his thin chest. Stefan simply gave her the faintest of smiles and shook his head sadly. That was when Damon came to a stop. He held the star ball up toward Shinichi’s lowering visage. â€Å"Take it!† he shouted. â€Å"Take the ball, damn you, but let the two of them go!† This time the gale of Shinichi’s laughter went on and on. A spiral of grass grew from a point beside Damon and an instant later had formed a hideous, shaggy green fist, which almost reached the star ball. But – â€Å"Not yet, my dears,† gasped Mrs. Flowers. She and Matt had come breathlessly from the boardinghouse storage room – Matt limping badly – and they both held what looked like Post-it notes in their hands. The next thing Elena knew, Damon was moving at ferocious speed again, away from the fist, and Matt was slapping a bit of paper on the grass covering Stefan, while Mrs. Flowers did the same to the greenery on Meredith. As Elena watched in disbelief, the grass seemed to melt, dying away into hay-colored blades that fell to the ground. The next moment she was holding Stefan. â€Å"Let’s get inside, my dears,† Mrs. Flowers said. â€Å"It’s safe in the storage room – the able help the wounded, of course.† Meredith and Stefan were taking great gasping breaths. But Shinichi had the last word. â€Å"Don’t you worry,† he said, strangely calm as if he realized he’d lost – for now. â€Å"I’ll get that sphere back soon enough. You don’t know how to use that kind of Power anyway! And besides all that, I’m going to tell you what you’ve been hiding from your so-called friends. Just a few secrets, yes?† â€Å"The hell with your secrets,† shouted Bonnie. â€Å"Language, language! How about this: One of you has kept a secret all their life, and is doing so even now. One of you is a murderer – and I am not speaking of a vampire, or a mercy killing, or anything like that. And then there is the question of the true identity of Sage – good luck on your research there! One of you has already had their memory erased – and I don’t mean Damon or Stefan. And what about the secret, stolen kiss? And then there is the question of what happened the night of the motel, that it seems that nobody but Elena can recall. You might ask her sometime about her theories about Camelot. And then – â€Å" That was when the sound as loud as Shinichi’s giant-sized gales of laughter interrupted him. It tore through the face in the sky, leaving it drooping ridiculously. Then the face disappeared. â€Å"What was that – â€Å" â€Å"Who has the gun – ?† â€Å"What kind of gun could do that to him?† â€Å"One with blessed bullets,† Damon said coolly, showing them the revolver, pointed down. â€Å"You mean you did that?† â€Å"Good for Damon!† â€Å"Forget Shinichi!† â€Å"He is a liar when it suits him, that I can tell you.† â€Å"I think,† Mrs. Flowers said, â€Å"that we can retire to the boardinghouse now.† â€Å"Yeah, and let’s go get our baths.† â€Å"Just one last thing.† Shinichi’s voice, giant-sized seemed to come from everywhere around them; from the sky, from the earth. â€Å"You’re really going to love what I have in mind next for you. If I were you, I’d start negotiating for that star ball right NOW.† But his laughter was off and the muffled feminine sound behind him was almost like crying, as if Misao couldn’t help herself. â€Å"YOU’RE GOING TO LOVE IT!† Shinichi insisted in a roar. How to cite The Return: Shadow Souls Chapter 42, Essay examples

The Taxation Rulings of TR-Free-Samples-Myassignmenthelp.com

Questions: 1.Advise Cassandra Pty Ltd of the capital gains tax consequences of the above transactions for it. 2.Advise Oscar Pty Ltd as to whether, and if so when and to what extent, any of the above expenditures that it incurs will be deductible to in for Australian income tax purposes. 3.Advise Ernest Constructions Pty Ltd as to whether and, if so, when the instalment payments in relation to its contract with Oscar Pty Ltd will be included in its assessable income. Answers: 1.The taxation rulings of TR 2007/9 lay down that if an item used to create a particular atmosphere or ambience for premises used in caf, motel or retailing business results in being considered as the item of plant[1]. Whether an item is an item of plant is relevant in determining whether an allowable deduction will be available either under division 40 for a depreciating asset or under division 43 relating to the capital works of the income tax assessment act 1997. According to the taxation rulings of TR 2007/9 deductions for capital expenditure on the assets related with the premises used in the type of the business will be usually considered for deductions under the Division 40 for the depreciating assets or the division 43 for the purpose of capital works[2]. The current case study is concerned with the determination of the capital gains tax consequences from the sale of land and the theatre building. However, prior to sales Cassandra Pty Ltd incurred capital works expenditure on the construction of theatre building. Division 43 lay down that a deduction for construction expenditure on the capital works used for other works rather than residential accommodations given that the capital works started after the 19th July 1982 and the capital works is put into use to generate taxable income. In the present context it is evident that Cassandra Pty Ltd incurred an expenditure on construction of building and division 43 is applicable in the case of Cassandra Pty Ltd[3]. Division 43 is applicable for the capital works that are carried on the buildings or structure improvements. An item that becomes the portion of the premises does not fall within the meaning of the plant unless in the cases where the premises are considered to be plant[4]. When there is a circumstances that an item on the premises does not becomes the part of the premises and even do not falls in the comprehensive meaning of the plant it may come inside the ordinary meaning of the plant where the functions that is performed by the premises to attract the customers. Additionally, the premises should definitely be the element of service which the business provides and for which the customers are prepared to pay. As held in the case of Wangaratta Woollen Mills and ICI reflects the closeness of the relationship which should prevail between the functions that is performed by the item along with the particular income earning capacities of the taxpayer for the item of plant to be considered as the item of plant. Additionally, it has been found that Cassandra Pty Ltd had incurred an expenditure on the demolition of the derelict building. According to the ATO ID of 2002/633 a capital gains or capital loss originates from the CGT event C1 in the section 104-20 of the Income Tax Assessment Act 1997 in the event of demolition of the dwelling given that no form of capital gains proceeds are received[5]. The effect of the cost base rules in subsection 112-30 (2) and (3) of the ITAA 1997 the capital proceeds rule in the section 116-25 of the ITAA 1997 represents that no capital gains or capital loss originates at the time of CGT events happens if no form of capital proceeds are received for it. In the present case it is understood that the Cassandra Pty Ltd has incurred a demolition expenditure and the taxpayer in the present context does not received any capital proceeds for the demolition of the building. However, in the later stage it is found that Cassandra Pty Ltd sold the land and theatre building for a sum of $3,000,000 and this has resulted in capital gains. In accordance with the subsection 104-20 (3) of the ITAA 1997 it lays down that an individual makes the capital gains from the CGT event will result in capital gains if the proceeds were more than the destruction or more than the cost of the asset. Therefore, from the given context it can be stated that Cassandra Pty Ltd made a capital gain from the sale of land therefore as a result of this Cassandra Ptd Ltd would be held liable for the capital gains tax on the sale of asset. 2.The Taxation ruling of TR 2004/16 lay down that an individual can claim allowable deductions either under the division 40 relating to the depreciating assets or under the Division 43 relating to the capital works of the ITAA 1997[6]. Deductions for capital expenditure on the assets would be allowable for the property that are under the division 43 related to the capital works. In the present context it can be stated that the Oscar Pty Ltd incurred expenditure of $500,0000 for the capital works. In terms of the present case of the Oscar Pty Ltd division 43 lay down that an allowable deductions will be available relating to the construction expenditure on the capital works along with the buildings that is used by the taxpayer. Since the Oscar Pty Ltd incurred expenditure on the structural improvements in order to protect the theatre building from the any further earthquakes shocks division 43 is applicable for the expenditure incurred on the capital works of the premises that is used to generate the assessable income[7]. The division is applicable since Oscar Pty Ltd incurred building or structural improvements that is related to the improvements of the buildings. As per the division 43 if taxpayer incurs expenditure on the on the property that is related to capital works then a deductions will be available unless it is found that the item is considered to be plant or depreciating asset and other conditions of the Division 40 are met. Capital works are generally used to generate assessable income that also includes the buildings and structural improvement are usually written off over the longer period of time other than the depreciating assets[8]. The capital works deductions are available for the buildings or extensions or alterations or making any kind of improvements to the building. Capital works also comprises of the structural improvements carried out on the retaining walls. As evident the capital works are carried out by Oscar Pty Ltd for the purpose of strengthening the walls and premises of the theatre therefore a capital works expenditure would be available to the company. As held in the case of Quarries Ltd v FCT (1961) an item might be regarded as a component of depreciation deductions even though it is not considered to be plant and might be regarded as the article under the section 54 of the ITAA 1997[9]. As evident from the current case study of Oscar Pty Ltd an item that is used to create a particular atmosphere or ambience for premises that is used to carry out the functions of the business will fall inside the ordinary meaning of the plant for the business to attract customers. Furthermore, the element of premises is considered to be a definable element in the service that is provided by the business and for which the customers are willing to pay[10]. Therefore, Oscar Pty Ltd will be able to claim allowable deductions in order to produce assessable income and as a result of this the expenditure that is incurred by the Oscar Pty would be considered as the allowable deductions. The reason for considering it to be an allowable deduction is that the improvement on the building that is carried out by the Oscar Pty Ltd was for improvement of the premises and will be considered to be an allowable deduction because it qualifies for the capital works expenditure. 3.The current scenario is based on the determination of the assessment of the income derived from the instalments payments by Earnest Construction Pty Ltd in relation to its contract with Oscar Pty Ltd[11]. Income that is recorded at the time they are received they are termed as the cash basis. Income that is recorded at the time when they are earned they are known as accrual basis. As held in the case of J Rowe and son Pty Ltd v FCT it lays down that lay by sale would be treated as assessable income in terms of the accrual basis however the cash receipts are considered as the cash basis and would be earned as the received. As held in the case of Arthur Murray Pty Ltd v FCT income that are non-refundable are generally treated as the income and the amount that is received on the cash settlement that is derived under section 6-5 of the ITAA 1997 they are treated as the income and will be included in the assessable income of the taxpayer[12]. As it has been defined under the Subsection 6-5 of the ITAA 1997 it lay down that assessable income of the taxpayer that is a resident of Australia which is derived directly or indirectly from all the sources at the time of the income year. As held in the case of Brent v. Federal Commissioner of Taxation (1971) the federal court has stated that the word derived is generally not regarded as equal to the meaning earned or derive within the ordinary sense[13]. Additionally, the commissioner of taxation in the case of Trust and Agency company of South Australia v Federal Commissioner of Taxation (1938) defined appropriate method of accounting[14]. The commissioner specified that unless the act lay down any kind of specific provision on the point the sum of revenue or income that is generated should be determined in the ordinary meaning of the business and appropriate method of income must be adopted to provide a true and fair view of the income of the taxpayer. Considering the examples of Arthur Murray Pty Ltd v FCT (1965) income received for work which his yet to be performed the federal commissioner has held down that it will not be considered to be assessable since it is not viewed as derived under section 25 (1) of the ITAA 1936. As held in the case of Federal Commissioner of Taxation v. Australian Gas Light Co (1983) it has been held that income derived based on the accrual basis under the subsection 25 (1) of the ITAA 1997 when a debt of recoverable nature is created and the taxpayer under such kind of circumstances are not required to undertake any form of steps to make an entitlement for payment. In the present case study, it can be defined that the progress payment cannot be considered as the income[15]. The reason for not considering the payment as the assessable income because the full payment has not been received by the Earnest Pty Ltd and it will be liable for income tax once the entire amount is received[16]. As understood in the present case of Earnest Pty Ltd income would be usually derived under two basis namely cash and accrual basis. Given the circumstances that cash basis is adopted then the income will be derived upon the receipt of part payment in the form of cash and the same will considered for taxable purpose. Reference List: Anderson, Colin, Jennifer Dickfos, and Catherine Brown. "The Australian Taxation Office-what role does it play in anti-phoenix activity?."INSOLVENCY LAW JOURNAL24.2 (2016): 127-140. Barkoczy, Stephen, et al.Foundations Student Tax Pack 3 2016. Oxford University Press Australia New Zealand, 2016. Braithwaite, Valerie, ed.Taxing democracy: Understanding tax avoidance and evasion. Routledge, 2017. Cao, Liangyue, et al. "Understanding the economy-wide efficiency and incidence of major Australian taxes."Treasury WP1 (2015). Coleman, Cynthia, and Kerrie Sadiq.Principles Of Taxation Law 2013. Davison, Mark, Ann Monotti, and Leanne Wiseman.Australian intellectual property law. Cambridge University Press, 2015. James, Kieran. 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