The Best Selling Book Bury My Heart At Wounded Knee An...

The best selling book â€Å"Bury my Heart at Wounded Knee - An Indian History of the American Westâ€Å" was written in 1971 by Dee Brown. It is a textbook account of much of the Native American experience in the era of European contact through the western expansion years early in United States history. It is comprehensive to a point, it does not completely tell the history of every tribe that had contact with the white people and the American government. What it does cover, to the best of my knowledge, is historically accurate. Being an historical account it reports the events from a historian’s perspective. Although it is somewhat biased, it is from a Native American historian’s perspective, it doesn’t attempt to dramatize the history. The text is pragmatic. The stating of the facts is boring and almost tedious in places throughout the book. It contains no dialogue with the exceptions of quotes meant to give credence to an account. There are parts of the book that, to me, read like the bible book of Genesis, as it gives names and family stories in a similar fashion. An example of this can be found in chapter 7 which reads: â€Å"Among them were Tall Bull, White Horse, Gray Beard, Bull Bear, and other Dog Soldier chiefs. The great war leader Roman Nose also went along, and so did the two half-breed Bent brothers. ...Among the few who did was George Bent. He especially wanted to see Black Kettle’s niece, Magpie, and not long after their reunion he made her his wife.† 1 TheShow MoreRelatedBury My Heart At Wounded Knee And Manifest Destiny2120 Words   |  9 PagesBury My Heart at Wounded Knee and Manifest Destiny Amanda Grav Manifest Destiny could be described as the European-White Man’s belief that they were destined to settle the land that now accounts for America. In Dee Brown’s telling, he describes the relationships of the Native Americans, the settlers of the states, and the United States government in a factual, yet emotional description. In Bury My Heart at Wounded Knee, his stance is explained, as well as the background for his story. Accounts ofRead MoreSummary of Bury My Heart and Wounded Knee4415 Words   |  18 Pagesby: Tham Allen A. Cartagenas III – St. James Submitted to: Sir Jerico Irinco Bury My Heart at Wounded Knee By Dee Brown Table of Contents 1. Bury My Heart at Wounded Knee: Introduction 2. Dee Brown Biography 3. One−Page Summary 4. Summary and Analysis 5. Quizzes 6. Characters Introduction Dee Browns Bury My Heart at Wounded Knee was first published in the United States in 1970. This landmark book—which incorporated a number of eyewitness accounts and official records—offered a scathingRead MoreSummary of Bury My Heart and Wounded Knee4423 Words   |  18 PagesProject In English Submitted by: Tham Allen A. Cartagenas III à ¢Ã¢â€š ¬Ã¢â‚¬Å" St. James Submitted to: Sir Jerico Irinco Bury My Heart at Wounded Knee By Dee Brown Table of Contents 1. Bury My Heart at Wounded Knee: Introduction 2. Dee Brown Biography 3. Oneà ¢Ã‹â€ Ã¢â‚¬â„¢Page Summary 4. Summary and Analysis 5. Quizzes 6. Characters Introduction Dee Browns Bury My Heart at Wounded Knee was first published in the United States in 1970. This landmark bookà ¢Ã¢â€š ¬Ã¢â‚¬ which incorporated a number of eyewitness accountsRead MoreDeveloping Management Skills404131 Words   |  1617 PagesSuzanne Duda Lead Media Project Manager: Denise Vaughn Full-Service Project Management: Sharon Anderson/BookMasters, Inc. Composition: Integra Software Services Printer/Binder: Edwards Brothers Cover Printer: Coral Graphics Text Font: 10/12 Weidemann-Book Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Copyright  © 2011, 2007, 2005, 2002, 1998 Pearson Education, Inc., publishing as Prentice Hall, One

Government Surveillance - 5539 Words

Government Surveillance Imagine a world where your every move was being monitored. A dark world where it is no secret who you are, where you have been and who you associate with; now include who you love, who you pray to and what you just ate for dinner. The word privacy doesn’t exist in such world and it is such world that we are heading to.â€Å"Big Brother is watching you!† This quote by George Orwell couldn’t have been truer. Every aspect of our lives is being sorted through as Big Data this very moment. Government surveillance has prevailed by the name of security. But, is government surveillance of internet digital communications like social networks, cell phone calls, text messages, and emails really a public service of security? Or†¦show more content†¦Government surveillance in the past was not a big threat due to the limitations on technology; however, in the current day, it has become an immense power for the government. Taylor, author of a book on Electronic Surveil lance supports, A generation ago, when records were tucked away on paper in manila folders, there was some assurance that such information wouldn t be spread everywhere. Now, however, our life stories are available at the push of a button (Taylor 111). With more and more Americans logging into social media cites and using text-messaging devices, the more providers of metadata the government has. In her journal â€Å"The Virtuous Spy: Privacy as an Ethical Limit†, Anita L. Allen, an expert on privacy law, writes, â€Å"Contemporary technologies of data collection make secret, privacy invading surveillance easy and nearly irresistible. For every technology of confidential personal communication†¦there are one or more counter-technologies of eavesdropping† (Allen 1). Being in the middle of the Digital Age, we have to be much more careful of the kinds of information we put in our digital devices. Some Americans may argue that the government surveillance programs target only foreigners, that we, as Americans, are exempted from this type of scrutiny. They are even reassured by President Barrack Obama in an interview on Charlie Rose: If you areShow MoreRelatedEssay On Government Surveillance1529 Words   |  7 Pagesorganizations especially the government constantly watches each and every one of our moves. By definition, surveillance is any systematic focus on any information in order to influence, manage, entitle, or control those whose information is collected. (Bennet et Al, 6). From driving to the shopping mall to withdrawing money from the ATM machine, Canadians are being watched constantly. With Canada’s commitment to advance technology and infrastructure in the 1960s, government surveillance is much easier andRead MoreGovernment Surveillance : A Controversial Issue On Terrorism853 Words   |  4 Pagesevents of September 11th, government surveillance has skyrocke ted to some of the most advanced programs seen today; the government has the ability to intercept almost anybody’s internet activities, personal messages, and phone calls. 9/11 brought about the implementation of the Patriot Act, new NSA programs, and a new found â€Å"war on terrorism.† This has become a controversial issue on whether these programs violate Americans’ civil rights. Future government surveillance can be predicted to only becomeRead MoreTaking a Look at Government Surveillance1776 Words   |  7 PagesGovernment Surveillance The primary goal of the government since its founding has been to ensure the safety of citizens. It has developed an array of methods, procedures, and systems to achieve that goal. Throughout the years there has been some form of criticism regarding its methods. The most recent cause for public disapproval and concern stems from government surveillance brought to the light by former contractor of the National Security Agency (NSA), Edward Snowden. Snowden has brought attentionRead MoreIs Government Surveillance a Violation of the Fourth Amendment1245 Words   |  5 PagesThe government is always watching to ensure safety of their country, including everything and everyone in it. Camera surveillance has become an accepted and almost expected addition to modern safety and crime prevention (â€Å"Where† para 1). Many people willingly give authorization to companies like Google and Facebook to make billions selling their personal preferences, interests, and data. Canada particip ates with the United States and other countries in monitoring national and even global communicationsRead More Government Surveillance of Internet Activity Essay3550 Words   |  15 PagesGovernment Surveillance of Internet Activity 1. Background Back to late 1980s in China, some young people in college or research institute had a chance to surf the Internet through a fairly low speed, roughly routed World Wide Web connection. But a big surprise for them was that the Internet was a real freeway, a freeway escaping from strict government control, a freeway for people who wanted to see but couldn’t see and who wanted to say but couldn’t say. Stepping into the 21st centuryRead MoreMedia And Government Surveillance And Privacy Issues1271 Words   |  6 PagesThe Economist, Nov. 16, 2013. Media and government surveillance and privacy issues With everybody having a smartphone, access to Internet everywhere and frequently using other technologies to communication, there is easier to record anything and everything you see and share it. In some ways this is a positive thing, but it could also have severe consequences in a bad way. Wherever you go there are security cameras recording you, e-mails are under surveillance, your phone calls are being listened toRead More Government Surveillance in the Digital Age Essay2365 Words   |  10 PagesGovernment Surveillance in the Digital Age Imagine walking along a busy street in the middle of a sunny day. Also imagine that someone is following you around, videotaping everything you do. Disturbing thought? Even more disturbing is the fact that the United States government is already doing this, and its perfectly legal. According to Robert Trigaux, a reporter for the St. Petersburg times, until August of 2014, in Ybor City, Florida, the Tampa Police Department used fourty-six surveillanceRead MoreSurveillance And The Privacy Of The United States Government Surveillance1497 Words   |  6 PagesIn today’s society, countless surveillance methods are in place. These can range from simple cameras to high-tech home monitoring. Times have changed from the large cameras of the 1900s. Cameras can now be as small as a pin’s needle. Full scale home protection systems use video surveillance to watch over the home 24 hours a day. While this is considered a great advancement in technology, the privacy of the people is a concern. Government surveillance is needed due to the terrorist threats,Read MoreGovernment Surveillance Of The United States975 Words   |  4 PagesOver the past few years, government surveillance in the United States has become a widely debated issue with two completely d ifferent sides. The National Security Agency, a government agency known for it’s efforts in spying and surveillance, has been at the center of this issue since it’s founding in the 1950’s. The Cold War had just begun and the United States government was doing anything they could to find potential terrorists and communists. In fact, many famous people including Einstein wereRead MoreTaking a Look at Government Surveillance2224 Words   |  9 PagesGovernment Surveillance Government Surveillance, a way that the government says that will keep you safe from foreign dangers like terrorist attacks, espionage, and perhaps a international war. However you have to sacrifice your private life, and business for increased protection and surveillance. Government surveillance, defined by dictionary.com as a noun that states â€Å" Close observation or supervision maintained over a person, group, etc, especially one in custody or under suspicion†(Merriam-webster

Neonatal Medicine CPAP and Ventilation in Neonatal Respiratory Distress Free Essays

You are reviewing Nathan, a 12 hour old neonate with respiratory distress. He is 37 weeks gestation and was born by caesarean section following failure to progress. The oxygen saturation is 94% in 50% FiO2, the respiratory rate is 80. We will write a custom essay sample on Neonatal Medicine: CPAP and Ventilation in Neonatal Respiratory Distress or any similar topic only for you Order Now There is moderate intercostal recession and an occasional grunt. Your hospital participated in the â€Å"bubbles for babies† trial and you have just started to use CPAP in your unit now the trial is finished. Your registrar suggests using CPAP on this neonate, but the nursing staff have called you to arrange transfer. Questions: Would you use CPAP or ventilate and transfer this neonate? Please give reasons for your choice with reference to the current literature. In your answer you should also consider the following main points: †¢ the benefits of CPAP over ventilation, particularly with reference to your current practice environment †¢ the potential complications of CPAP †¢ reasons why ventilation may be required even though CPAP is in situ. The baby Nathan is suffering from Neonatal respiratory distress syndrome, which is a condition most often seen in newborn babies and is characterized by a difficulty in breathing.   The condition more frequently develops in prematurely born babies as their lungs are not fully developed.   The lubricant that lines the inner membranes of the lungs (known as ‘surfactant’) is deficient, thus causing difficulty in inflating the lungs and resulting in the air sacs collapsing. Surfactant helps to lower the surface tension of water that is present on the alveoli, thus helping to prevent the lung sacs from collapsing.   Usually, the condition develops in infants born before the 38 week.   The baby is cyanosed and has difficulty in breathing.   The accessory muscles of respiration are active and a frequent grunting sound is heard.   The other symptoms that may be observed include nasal flaring, shallow breathing, swollen legs, unusual movement of the chest wall, etc. The infant may be hypoxic and the CO2 levels in the blood rise.   The symptoms usually develop at birth, or a little while after birth.   The symptoms tend to worsen and may progress to respiratory failure and death.   As the prematurity increases, so does the chance of developing this condition.   This is because surfactant is produced only during the later stages of gestation in the infant.   The diagnosis of RDS in babies is made based on the history, presence of certain risk factors, Chest X-ray, Blood tests, CSF studies, lung tests, blood gas analysis, etc (Greene, 2007 Merck, 2005). When a neonatal is born, certain signs are observed which include:- a heart rate between 110 to 150 beats per minute a respiratory rate between 40 to 70 breathes per minute absence of cyanosis, nasal flaring, grunting sounds, forceful use of accessory muscles during respiration, etc Oxygen saturation which is about 95 % the P ao2 is higher than 50 % the FiO2 is about 40 to 50 % (CCM, 2007, NGC, 2008, Millar et al, 2004) Previously, for the treatment of RDS, ventilatory support was utilized.   This may be utilized if the blood carbon dioxide levels are high, the blood oxygen levels are low, and if acidosis sets in.   To some extent ventilation helps to reduce the infant mortality rate arising from RDS, but the morbidity to develop Bronchopulmonary dysplasia (a condition characterized by oedema of the air sacs and of the connective tissues due to persistent inflammation) is high as the young neonatal lungs are damaged from ventilation. One of the treatments that have been developed in order to overcome the limitations of ventilation is Continuous Positive Airway Pressure (CPAP).   This is an advanced form of therapy in which the upper and the lower airways receive a continuous distending pressure through the infant’s pharynx and/or nose throughout the respiratory cycle.   An endotracheal tube can also be utilized.   The device is connected to a gas source that provides humidified warm air continuously (NGC, 2008, Millar et al, 2004, Tidy, 2007). CPAP has several benefits including:- helps to maintain a normal breathing pattern helps to arrive at normal functional residual capacity helps to lower any airway resistance in the upper respiratory tract helps to prevent development of apnea prevents the airways and the air sacs from collapsing helps stimulate release of surfactant helps to increase the lung volume and lung function After expiration, CPAP helps to keep the air sacs open The chances of developing lung trauma such as barotrauma and atelectotrauma are lesser (CCM, 2007, Sehgal, 2003, NGC, 2008, Millar et al, 2004). CPAP is required in several situations that arise from RDS including:- When it is difficult to maintain the Pa02 above 50 %. When the respiratory rate is above 70 breathes per minute Excessive use of the accessory muscles of respiration The oxygen saturation falls to between 90 to 95 % The presence of apnea It can be utilized along with administration of surfactant that develops out of the   Ã‚  need to treat RDS (CCM, 2007, Sehgal, 2003, NGC, 2008, Millar et al, 2004). As the patient is not suffering from a severe form of RDS and the oxygen saturation levels have not dropped to a serious extent, ventilatory support is not required, and the patient can be treated with CPAP.   Besides, the findings do not suggest that the patient is suffering from a cardiovascular complication, an upper respiratory tract abnormality or intractable apneic episodes.   Along with CPAP, several other measures are required such as using larger nasal prongs, ensuring that the baby is in a prone position and keeping a towel below the neck.   This helps to ensure that the certain areas are aerated better (CCM, 2007, Sehgal, 2003, NGC, 2008, Millar et al, 2004). CPAP has several complications including:- mucous from the upper respiratory tract may block the nasopharyngeal tube that delivers CPAP Sometimes blockages may result in the pressure rising to higher levels in the tube If the peak pressure is very high, then gastric complications can develop The nasopharyngeal tube has to be placed in exact position.   Any deviation from the position can result in fluctuation of the air pressure The nasal devices may be swallowed or aspirated resulting in severe complications Sometimes harnesses may be utilized to place the head and the neck in position.   This may cause serious dermatological and musculoskeletal complications in the infant Air leakage problems in the lungs Abdominal distention Decrease in the cardiac output Higher working of breathing pneumothoraces and air embolism can also develop Cardiac monitoring needs to be performed more closely in the case of CPAP compared to ventilation often air leaks from the nose and the mouth it may be very difficult to control the air pressure in the lower airways If CPAP is applied to an infant with normal lungs, several problems can develop Several respiratory complications such as pneumothorax, pneumomediastinum, and pneumopericardium can develop (CCM, 2007, Sehgal, 2003, NGC, 2008, Millar et al, 2004, Halamek et al, 2006) References: California College of Midwives (20080, Guidelines for Assessing the Neonate, [Online], Available: http://www.collegeofmidwives.org/Standards_2004/Standards_MBC_SB1950/Assess_HealthyNeonate_Oct2004_OOO.htm [Retrieved on: 2008, April 2]. Greene, A. (2007), Neonatal respiratory distress syndrome, [Online], Available: http://www.nlm.nih.gov/medlineplus/ency/article/001563.htm [Retrieved on: 2008, April 2]. Halamek, L. P. Et al (2006), Continuous Positive Airway Pressure During Neonatal Resuscitation, Clin Perinatol, 33, pp. 83-98. http://www.mdconsult.com/das/article/body/91421747-3/jorg=journalsource=MIsp=16080552sid=690389052/N/525142/s0095510805001235.pdf?issn=0095-5108 Millar, D., Kirpalani, H. (2004), Benefits of Non Invasive Ventilation, Indian Pediatrics, 41, pp. 1008-1017. http://www.indianpediatrics.net/oct2004/oct-1008-1017.htm NGC (2008), Complete Summary, [Online], Available: http://www.guideline.gov/summary/summary.aspx?ss=15doc_id=6516nbr=4085, [Retrieved on: 2008, April 2]. Sehgal A. Et al (2003), Improving Oxygenation in Preterm Neonates with Respiratory Distress, [Online], Available: http://www.indianpediatrics.net/dec2003/1210.pdf, [Retrieved on: 2008, April 2]. The Merck Manual (2005). Respiratory Distress Syndrome, [Online], Available: http://www.merck.com/mmpe/sec19/ch277/ch277h.html, [Retrieved on: 2008, April 2]. Tidy, C. (2006), Infant Respiratory Distress Syndrome (RDS), [Online], Available: http://www.patient.co.uk/showdoc/40000462/, [Retrieved on: 2008, April 2]. How to cite Neonatal Medicine: CPAP and Ventilation in Neonatal Respiratory Distress, Essay examples

Taxation - Theory and Practice Law

Question: Describe about theTaxation, Theory and Practice Law. Answer: Issue: To analyse Chilean citizen Kit's tax residency status and to guide him to get the suitable taxation treatment from his received income. Rule: The tax residency status of a tax player is discussed through section6 (1) of ITAA, 1936. In the Tax Ruling TR 98/17, many tests are available (August 2013). It significantly helps the taxpayer (ATO, 1995). These four tests are described below: 1) Domicile Test This test is applied to the people, who are having Australian domicile, but staying in any foreign countries to meet the professional or personal satisfactions. This test is mainly used to check the tax residency status of them. The major condition of an individual to satisfy this tax residency status is that under Domicile Act 1982, the particular individual should be domiciled in Australian territory (Woellner et al. 2012). It is also necessary that particular individual should continue to stay in Australian territory as per the verdict of the Federal Commissioner of Taxation v Applegate case argument. The major fact to remember in this test is that after having Australian domicile also if a person has a permanent residence in any foreign country, then also he will not be eligible for this Australian domicile test. As per the discussion of Taxation Ruling IT 2650, The Tax Commissioner added many factors to check the location and interaction of the individual on his/her permanent re sidence (Matsushita et al.2015). Those influencing factors are stated below: The degree of bifurcation between the actual and expected duration of living outside of the Australia for the individual. The willingness of the person to settle down in the foreign country. Certain activities which influence to set up the residences inn the foreign countries. The reason behind the foreign trips The frequency and the duration of those foreign tours 2) Residency Test Residency Test cannot explain the statute. Therefore, the main area to analyse such test is the verdicts (Lang 2014). In tax ruling, many statements in the relevant cases are highlighted because of this test. Certain factors are listed below: Location of the permanent home Duration of stay in Australian land as well as foreign country The frequency of visits outside of the Australia Duration of the stay, especially to the own country. Purpose and intensity of visit (personal and professional commitments) in that situation (Howieson et al. 2014). The judgement of the Levene v IRC [1928] AC 217 case has considered it. 3) Superannuation Test The taxpayer will be treated as a tax resident in the Australian territory until the time that person will not be engaged in both the schemes, which are stated below: Public Sector Superannuation Scheme Commonwealth Superannuation Scheme. If the person meets the above-mentioned factors, then that person has the right to be known as the Australian tax resident. It can also be possible that the concerned person, who is staying outside of the Australia, is also involved in this scheme. This test is applied to the officers, who are shifted to the foreign countries under the orders of the federal government of Australia (Kenyon 2013). 4) 183-day test Under this section, it is necessary for the concerned person to stay in Australian territory for a minimum duration of 183 days, in the present financial year (Ronalds and Raper 2012). This duration of stay can be on either breaks or a continuing basis. Application: This case study shows that Kit has a permanent address in Australian territory, but he carries his Chilean citizenship. In Australia, he signed the employment contract. But due to professional commitment and certain circumferences, he has to move to Indonesian coast. Presently he is working in the Indonesian oilrig. He also has a permanent residence in Australia, where his family stays. The salary of Kit is credited into his Australian bank account, which he made as joined account with his wife. He has no other intension to stay outside of the Australia without this reason. After three months of continuous service, he gets an off for one month in this job. During this off-period, he go back to Australia to spend some quality time with his family or also opt for vacations in South America. Here, the important factor is that Kit is an Australian PR. Considering these all above mention factors, it can be told that domicile test can be applied in Kit's case. In this case, Kit has Australian domicile and carries an Australian permanent resident (PR). This is the main criteria of domicile test (Buchan 2014). Fromm the above case study, it can also be told that Kit has no plan to settle permanently outside of the Australia. In this case, it is also mentioned that he is eager to continue his staying in the Australian Territory. He maintains his joint bank account, where his salary gets credited. Therefore, it can be told that Kit fulfils all the important criteria of Domicile test. Hence, as per the section 6(5) of ITAA, 1997, he will be considered as an Australian tax resident (Maddison and Denniss 2013). According to the rules of the Australian tax law, Kit has to pay the taxes from all this income coming from both foreign and domestic land. The investment and salary income from the foreign countries will be called as ordinary incom e. Therefore, it will be taxed under ITAA provision. Conclusion: Considering all the given facts, it can be concluded that, domicile act justifies the case study of Kit. Hence, as per the Australian tax law, the investment and salary income of Kit from the foreign countries will be taxed. Issue: To analyse the nature of the earned income from selling the lands in these following cases. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 In this case, the Californian copper company buys a land for copper mining purpose. Hence, the received income from this mining process will be called das capital income. This income is tax-free. However, in this scenario, it is seen that to get more profit, the company sold this land. Because the owner of this company is after a major profit; this only can be achieved by selling the land. After analysing these given facts, it can be stated that the profit income after selling this land will be taken as ordinary income. Hence, under tax law, this income will be taxed (Oats 2012). Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188- In 1942 The main reason behind purchasing of this land is mining of the coal. After a period, the owner of the company thought of selling the land for residential purpose or further business improvements. He partitioned that property into various sections and sold each section with a premium rate. In this case, the court ordered that the company couldnt utilise this land for any residential, or business or personal purpose. Because the main aim of the company is to mine the coal from this property. Hence, according to the tax law, the income coming from the selling process will be treated as ordinary income (Hattingh et al. 2013). This income will be taxed. But Court didn't accept this fact. The Court also ordered that the company have no right to sell the land. Therefore, the income will not be taxed, as the type of the income is not ordinary. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR The main aim of the owner is to get a large amount of profit by selling this land. The owner is aware of the fact that he will get huge money from selling than his investment or the land. As the company is not willing to carry this business forward, so they are planning to sell this land. The gained profit from this selling procedure will be termed as ordinary income, and it will be taxed as per Australian law section 15-15, ITAA 1997 (Chalmers et al. 2013). Statham Anor v FC of T 89 ATC 4070 The owner of this lens, as described in this case is traditionally associated with farming. But he sold some parts of the land after a certain period to achieve more profit. As the farmer has no as such idea of profit-making or creative business activity (Langton and Longbottom 2012). Hence, the profit income will be considered as capital income after selling a small amount of that land. When any land is sold, it will be considered as the realization of the valuable property. Hence, under Australian tax law, that income will go for paying tax. Casimaty v FC of T 97 ATC 5135 Casimatys father gifted him this land. He nurtured this land and fenced this land. He did not have any plan to sell that property. However, unfortunately certain crisis came to his family, like financial crisis due to the health problem. Then he was bound to sell a major part of the land, i.e. 2/3rd of the whole area. As per the general tax rule, this received income from selling this land will be taxed. But in this particular scenario, the main intention of Casimaty is not to make the profit out of this activity. This income will be considered as capital income and it will also be liable for tax purposes. Because the main aim behind selling this land is to get rid of health problems and financial loss. This profit tendency is capital and cannot be considered for tax payment (Cogan 2015). Moana Sand Pty Ltd v FC of T 88 ATC 4897 The main aim of the Moana Company is to take sand out of the lands. After spending a long time, the land became the deficit of sand quantity. Therefore, the owner of the land divided into various small parts and stated selling. Form the fact it can be said that intention of the company is to make the profit by selling the land. Therefore, this income will be considered as ordinary income and will be sent for tax payment purpose (Martin and Manwaring 2015). Crow v FC of T 88 ATC 4620 In this case, the objective behind buying this land is farming. By taking a loan, the farmer bought a land. After a time gap, the farmer thought of selling the land. He divided the land into 51 small sections and stated selling at a high rate with different time gaps. This activity is repetitive by nature as he continued through selling. As per the Court's order the farmer is involved under profit making business. Hence, this profit will be granted as ordinary income and it will be taxed under tax law (Boyle 2016). McCurry Anor v FC of T 98 ATC 4487 In this case, it is noted that a person bought an old house for investing on it. He changed it into three townhouses by reconstructing it in a new way. He did this from the selling point of view. But unfortunately, he could not sell the house due to the poor economy structure at that time. So, he started living in that house to use it. After three years gap, he sold all those three townhouses at a very high price. Then Federal Government had analysed this case minutely. The Government stated that the main intention of the owner of he house was t make a profit out of that investment. This intention will come under basic business activity. So, the received payment from selling that townhouse will be granted as ordinary income (Ronalds and Raper 2012). As per the Australian law, this income will be taxed. References: Aust, A., 2013.Modern treaty law and practice. Cambridge University Press. Boyle, L., 2016. An Australian August Corpus: Why There is Only One Common Law in Australia.Bond Law Review,27(1), p.3. Buchan, J., 2014. Deconstructing the franchise as a legal entity: practice and research in international franchise law.Journal of Marketing Channels,21(3), pp.143-158. Chalmers, J., Carragher, N., Davoren, S. and OBrien, P., 2013. Real or perceived impediments to minimum pricing of alcohol in Australia: public opinion, the industry and the law.International Journal of Drug Policy,24(6), pp.517-523. de Cogan, D., 2015. A changing role for the administrative law of taxation.Social Legal Studies,24(2), pp.251-270. Hattingh, L., Low, J.S. and Forrester, K., 2013.Australian pharmacy law and practice. Elsevier Health Sciences. Howieson, B., Hancock, P., Segal, N., Kavanagh, M., Tempone, I. and Kent, J., 2014. Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants.Journal of Accounting Education,32(3), pp.259-275. Kenyon, A., 2013.Defamation: Comparative law and practice. CRC Press. Lang, M., 2014.Introduction to the law of double taxation conventions. Linde Verlag GmbH. Langton, M. and Longbottom, J. eds., 2012.Community futures, legal architecture: foundations for Indigenous peoples in the global mining boom. Routledge. Maddison, S. and Denniss, R., 2013.An introduction to Australian public policy: theory and practice. Cambridge University Press. Martin, F. and Manwaring, K., 2015. Online Feedback to Students Studying Taxation and Business LawHow Does it Rate?.Journal of the Australasian Tax Teachers Association,10(1). Matsushita, M., Schoenbaum, T.J., Mavroidis, P.C. and Hahn, M., 2015.The World Trade Organization: law, practice, and policy. Oxford University Press. Oats, L. ed., 2012.Taxation: a fieldwork research handbook. Routledge. Ronalds, C. and Raper, E., 2012.Discrimination law and practice. Federation Press. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2012.Australian taxation law. CCH Australia.