Thursday, September 3, 2020

The Most Important Element of Style :: Writing Style Styles Essays

The Most Important Element of Style I've gathered various thoughts from both Joseph William's book Style Toward Clarity and Grace and William Strunk and E.B. White's The Elements of Style. These books fill in as reference advisers for journalists looking for direction in improving their composing aptitudes. I feel the content configuration of any composing is the most significant component of style. The content format concerning style manages textual style, size and difference. The textual style makes the content. You can change the textual style to show significance or the utilization cites. A model would be bolding a model. A typical text style, for example, Times Roman can be utilized to for the body. Notwithstanding, a textual style, for example, Arial Black permits the content to stick out. Changes in size likewise have a similar impact. These alterations in the arrangement of the content additionally makes a difference in the composition. This permits the peruser to effectively distinguish the significant focuses. I feel Strunk and White pick a plan that is anything but difficult to peruse and adheres legitimately direct. The peruser can find the issue and discover the arrangement and a guide to issue. The style issue is recorded by number and bolded to stick out. A case of the equivalent right style issue is given in various adaptations. This permits the peruser to apply such style to their own works. These various subjects are expressed in striking to be handily perused. The guide gives the peruser genuine guides to aid their works. This is significant in light of the fact that the peruser is scanning for something specific and looking for a specific goals. Giving a simple to peruse control is incredibly useful. A guide that is anything but difficult to explore diminishes the pressure regularly connected with composing. The capacity to discover things simple is consistently useful. The design in Williams’ text isn't anything but difficult to peruse. The sections frequently appear to be associated. The impact of text organization to prefered perusing is apparent in this guide. A few of my colleagues concurred that this guide was not as effectively open as Strunk and White. These sentiments were exclusively founded on the configuration of the content.

Saturday, August 22, 2020

Rapunzel free essay sample

There were before a man and a lady who had long futile wanted for a youngster. Finally the lady trusted that God was going to allow her craving. These individuals had a little window at the rear of their home from which an awe inspiring nursery could be seen, which was brimming with the most delightful blossoms and herbs. It was, in any case, encompassed by a high divider, and nobody set out to go Into It since It had a place with a sorcerer, who had incredible force and was feared by all the world.One day the lady was remaining by this window and gazing down into the nursery, when she saw a bed which was planted with the most lovely sloping (plane), and it looked so new and green that she yearned for it, she very pined away, and started to look pale and hopeless. At that point her significant other was frightened, and asked: What troubles you, dear spouse? Ok, she answered, in the event that I cannot eat a portion of the sloping, which is in the nursery behind our home, I will bite the dust. We will compose a custom exposition test on Rapunzel or then again any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The man, who adored her, thought: Sooner than let your better incredible, her a portion of the sloping yourself, let it cost what it will. At dusk, he climbed down over the divider into the nursery of the sorcerer, hurriedly grasped a bunch of inclining, and took it to his better half. She immediately made herself a serving of mixed greens of It, and ate It eagerly. It tasted so great to her-?so generally excellent, that the following day she yearned for It three fold the amount of as in the past. If he somehow happened to have any rest, her significant other should again plummet Into the garden.In the melancholy of night in this manner, he let himself down once more; yet when he had climbed down the divider he was frightfully apprehensive, for he saw the magician remaining before him. How might you dare, said she with irate look, dive into my nursery and take my inclining like a hoodlum? You will languish over it! Ok, addressed he, let benevolence replace Justice, I just decided to o it due to legitimate need. My significant other saw your sloping from the window, and felt such an aching for it, that she would have kicked the bucket on the off chance that she had not got some to eat. At that point the magician permitted her resentment to be relaxed, and said to hi m: If the case be as you state, I will permit you to remove with you as much sloping as you will, just I make one condition, you should give me the youngster which your significant other will present to Into the world; It will be all around treated, and will think about It Like a mother. The man In his dread agreed to everything, and when the lady was brought to bed, the magician showed up on the double, gave the kid the name of Airplane, and removed it with her. Plane developed into the most wonderful kid under the sun.When she was twelve years of age, the sorcerer shut her into a pinnacle, which lay in a timberland, and had neither steps nor entryway, yet comfortable top was a little window. At the point when the magician needed to go in, she put herself underneath it and cried: Airplane, Airplane, Let down your hair to me. Plane had eminent long hair, fine as spun gold, and when she heard the voice of the magician she loosened her meshed tresses, twisted them cycle one of the snares of the window above, and afterward he hair fell twenty ells down, and the conjurer moved up by it.After a year or two, It happened that the rulers child rode through the timberland and passed by the pinnacle. At that point he heard a tune, which was enchanting to such an extent that he stopped and tuned in. This was Airplane, who In her isolation took a break In letting her sweet voice reverberate. The rulers child needed to move up to her, and searched for the entryway of the contacted his heart, that consistently he went out into the woods and tuned in to it. When he was hence remaining behind a tree, he saw that a conjurer came there, ND he heard how she cried: Airplane, Airplane, Let down your hair to me. At that point Airplane let down the interlaces of her hair, and the magician scaled to her. On the off chance that that is the stepping stool by which one mounts, I also will attempt my fortune, said he, and the following day when it started to develop dim, he went to the pinnacle and cried: Airplane, Airplane, Let down your hair to me. Quickly the hair tumbled down and the rulers child scaled. From the start Airplane was awfully terrified when a man, for example, her eyes had never yet viewed, went to her; however the rulers child started to converse with her very squeeze a compan ion, and revealed to her that his heart had been blended to the point that it had let him have no rest, and he had been compelled to see her. At that point Airplane lost her dread, and when he inquired as to whether she would take him for her significant other, and she saw that he was youthful and attractive, she figured: He will cherish me more than old Dame Goethe does; and she said truly, and laid her submit his. She stated: l will eagerly leave with you, however I don't have the foggiest idea how to get down. Carry with you a skein of silk each opportunity that you come, and I will weave a stepping stool with it, and when that is prepared I will dive, and you will cake me on your pony. They concurred that until that opportunity he should go to all her nights, for the elderly person dropped by day.The sorcerer commented nothing of this, until once Airplane said to her: Tell me, Dame Goethe, how it happens that you are such a great amount of heavier for me to draw up than the youthful rulers child ?he is with me in a second. Ok! You devilish youngster, cried the sorcerer. What do I hear you state! I thought I had isolate d you from all the world, but then you have hoodwinked me! In her outrage she gripped Rapeseeds wonderful tresses, wrapped them twice round her left and, held onto some scissors with the right, and cut, snap, they were cut off, and the dazzling plaits lay on the ground. What's more, she was unfeeling to such an extent that she brought poor Airplane into a desert where she needed to live in incredible despondency and hopelessness. Around the same time that she cast out Airplane, in any case, the magician attached the plaits of hair, which she had trimmed off, to the snare of the window, and when the rulers child came and cried: Airplane, Airplane, Let down your hair to me. she let the hair down. The lords child rose, however as opposed to discovering his dearest Airplane, he found the conjurer, who looked at him with underhanded and venomous looks. Aha! She cried jokingly, you would bring your dearest, yet the lovely winged animal sits done singing in the home; the feline has got it, and will fix your eyes also. Plane is lost to you; you will never observe her again. The lords child was next to himself with torment, and in his despondency he jumped down from the pinnacle. He got away with his life, yet the thistles into which he fell penetrated his eyes. At that point he meandered very visually impaired about the backwoods, ate only roots and berries, and did nothing however mourn and sob over the misfortune f his dearest wife.Thus he wandered about in hopelessness for certain years, and finally went to the desert where Airplane, with the twins to which she had conceived an offspring, a kid and a young lady, lived in wretchedness. He heard a voice, and it appeared to be so recognizable to him that he went towards it, and when he drew nearer, Airplane knew him and fell on his neck and sobbed. Two of her tears wetted his eyes and they developed clear once more, and he could see with them as in the past. He drove her to his realm where he was blissfully gotten, and they lived for quite a while thereafter, cheerful and placated.

Friday, August 21, 2020

Define Project

[pic] Topic 1: Define venture What is a task? A task is the characterized set of arranged and oversaw exercises did for a while †with a characterized start and end date. An undertaking is intended to yield a lot of items or administrations as concurred with the task customers and partners. It has a lifecycle which is the procedure by which the venture is attempted. Five highlights that separate tasks from customary work are that they: †¢ have characterized starting and end dates †¢ have a one of a kind reason with explicit destinations that meet the customer objectives and prerequisites inside determined quality and execution models use assets, for example, cash, time, individuals and gear that have been allotted to the undertaking †¢ typically follow an arranged and organized way to deal with meet their goals †¢ have an essential support or partner who gives guidance and subsidizing. Undertakings can be straightforward and effortlessly took care of by one in dividual or enormous and complex tasks requiring numerous assets and the particular abilities of a devoted venture administrator and group. What is venture the executives? Task the board is tied in with endeavoring to meet explicit time, cost, quality and asset objectives.At a similar time it must encourage the whole procedure to address the issues and desires for all individuals influenced by venture exercises. Venture the board is tied in with making change using methods, devices and assets that oversee change for the duration of the life of the undertaking. Undertaking the board includes the venture director and group applying information, aptitudes, instruments and procedures to extend exercises to accomplish the necessities of the task. It is a nonstop procedure using arranging, sorting out, observing and controlling in all parts of the venture to accomplish outer and inner objectives.It likewise incorporates the conclusion and assessment of the task. Dealing with a venture inc orporates: ? recognizing the necessities of the task ? setting up clear and attainable destinations ? adjusting requests for quality, extension, time and cost ? adjusting the particulars, plans and way to deal with meet the various concerns and desires for the partners ? shutting and assessing the undertaking Below is a diagram of the parts of a task that should be resolved and created. What to decide |What this includes | |Project scope |Identify and plan the destinations, wanted results, confinements and spending plan. | |Timeline |Determine the time inside which the task is to be completedâ€involves | |planning, evaluating, planning and controlling. A calendar for the life of | |the venture is created. |Costs |Determine the costs related with fruitful projection fulfillment. This | |involves cost estimation and determining, cost planning, cost control and cost| | |applications. A spending plan is created. | |Quality procedures, frameworks and results |Construct a quality admin istration plan. | |Human assets |Human assets are required for venture errands, eg for arranging assets, | |managing staff execution and driving the undertaking group, etc.A human asset | |management plan is created. | |Communications forms |Ensure all gatherings with an enthusiasm for the task are stayed up with the latest | |throughout the life of the undertaking. An interchanges plan is built. | |Risks and any vulnerability with forms |Risks should be: recognized, investigated, assessed, treated, checked and | |or accomplishment |reviewed.A chance administration plan is built. | |Goods, administrations or backing |Identify what merchandise, administrations and backing are required and figure out who will be | |the best individual (or individuals) to give these. It likewise includes creating | |effective relational connections and concluding any agreements or | |understandings. The acquisition requirements for the task should be sketched out. |All the components laid out above sho uld be incorporated with one another in accordance with the procedure and methods of the association. This includes recognizing and thinking about how the various capacities inside the task interrelate †just as how the venture interrelates with the association. The task lifecycle What is a project’s lifecycle †or the procedure by which it is attempted? The stages in a task lifecycle are: †¢ Phase 1: Initiation and idea †¢ Phase 2: Planning and improvement †¢ Phase 3: Implementation and execution Phase 4: Finalization and audit. The Initiation and Concept Phase In the inception period of a venture, the accompanying needs to happen: †¢ Write a depiction of the task idea/foundation †¢ Identify partners †¢ Identify venture goals †¢ Define the extent of work to be done †¢ Agree to the improvement of the wide system †which recognizes fundamental concurred stages, achievements and expectations †¢ Identify limitations and pr esumptions †¢ Develop the primer financial plan †¢ Develop the starter dangers appraisal Develop the wide quality arrangement †¢ Develop an expansive interchanges plan. |Workplace Learning Activity | |Find out about the range in the sorts of tasks that are overseen by your association (or one with which you are natural). | |How do they differ in size and multifaceted nature just as in their points and destinations? | |Talk to your tutor or partners with venture the board understanding about their undertakings (current or finished). |Begin with general inquiries, for example, | |What do they see as the qualities of a task? | |How was the venture started? | The undertaking chief With obligations spreading over the whole lifecycle of the venture †from its arranging, execution, checking and control through to its end and assessment †the task administrator is critical to the accomplishment of the venture. The undertaking chief must be able to: fabricate associati ons with every single key partner, including the executives, customers, providers just as colleagues †¢ assemble and lead a successful group †this will incorporate spurring colleagues (eg by fortifying to every individual that they assume a significant job and by being hopeful and excited) †¢ oversee relational connections †¢ issue explain and settle on choices †¢ haggle with others to address their issues just as those of the task †¢ understand customers †¢ build up a dream for the venture that can be offered to the group and key partners †¢ practice a high level of polished skill †¢ speak with all partners give reports as required. |Workplace Learning Activity | |If you are as of now engaged with setting up an undertaking in your working environment, explain the accompanying: | |What is the job of the venture supervisor? | |If you are not the venture chief, what is your job inside the undertaking? | |Here is another recommendation for w ork environment learning: | |Interview an undertaking supervisor to discover what their job was inside an as of late finished project.Ask them about the: | |characteristics of a decent venture chief | |skills and information they required so as to work as a compelling task director. | Define venture partners Knowing who the partners are is basic to any extend. Partners are people or associations who have an enthusiasm for, or contribution with, the undertaking. Partners affect or are influenced by the undertaking. To guarantee support for an undertaking, the partners must be distinguished as right on time as conceivable in a venture lifecycle.Project group obligations As the task chief, you have to obviously recognize the restrictions of each venture group member’s duty. Inquiries to pose include: †¢ What is the general obligation of the undertaking administrator? †¢ What is the duty of individual venture colleagues? †¢ How will changes to extend details, expec tations, planning, asset use, and different parts of the venture be overseen? †¢ Who is liable for each of these? Each colleague ought to have unmistakably characterized duties to guarantee that they comprehend what they areâ€and are notâ€allowed to do.Otherwise one individual may go off and endorse changes that have not been approved and cause the venture to go off course, go over spending plan, or in the long run come up short. Undertaking revealing prerequisites When you are creating or exploring the extent of a task, make a point to incorporate detailing rules, for example, when to answer to the venture support, partners and undertaking group. (It ought to be all the time. ) There are a couple of various approaches to meet revealing necessities; you may need to utilize a few of these techniques together: hold venture group gatherings where each colleague gives an account of the advancement of the undertaking †¢ hold a support or partner gatherings where you repor t on the advancement of the task †¢ give composed reports †¢ send email reports †¢ utilize the announcing offices in any task the executives programming you might be utilizing. Announcing necessities for a venture are set up to guarantee that every one of those included are stayed up with the latest with the project’s progress. They likewise give the chance to report any progressions or unanticipated occasions. This implies such things can be corrected quicklyâ€before they escape hand.The significant thing is that everybody included has an away from of their detailing necessities, and that these prerequisites are met. |Workplace Learning Activity | |If you are now engaged with setting up an undertaking in your work environment, keep notes on the way toward working with | |stakeholders. To kick you off with your notes, here are a few inquiries that you could address: | |Who are the partners? | |What are the issues that should be explained with partners? |What are the advantages of including partners? | |What are the rights and commitments of partners? On the off chance that you are a

Tuesday, June 9, 2020

Analyzing Multiple Intelligence Theory Learning Style - 275 Words

Analyzing Multiple Intelligence Theory: Learning Style (Essay Sample) Content: Intelligent TypesStudentà ¢Ã¢â€š ¬s NameInstitution AffiliationIntroductionThe study is directed towards analyzing multiple intelligence theory. According to Sternberg, R. J. (2015), there are different types of intelligence and each is biased towards a certain group but through practice an individual can advance the residual types of intelligence. There are seven types of intelligence as identified by psychologist Howard Gardner of Harvard (Armstrong, T. 2014). The theory is as a result of modern intellectual research and the degree to which students possess diverse kind of minds to learn, remember, perform and understand in diverse ways. It involves the use of language, spatial representation, logical-arithmetic analysis, musical thinking, and the use of the body to solve challenges (Ekinci, B. 2014).Learning StyleVisual-Spatial à ¢Ã¢â€š ¬ It involves reasoning in terms of physical space like sailors and architect do as they are fully aware of the environments (Fu rnham, A. 2014). They like to do jigsaw puzzles, draw, daydream and read maps. The skills can be taught through verbal, drawings and physical imagery. The tools included are graphics, photographs, charts, drawings, video, 3-D modeling, multimedia, televisions, texts with graphs, and video conferencing. My intelligence in this learning style is below average. I find it difficult to interpret graphics and drawings (Sternberg, R. J. 2015).Body-kinesthetic à ¢Ã¢â€š ¬ It involves the use of the body effectively. Such people who possess this kind of intelligence include dancer and a surgeon. They have an intense sense of body cognizance. They like touching, making things and movement (Shahzada, G., et al. 2014). They communicate well through body language and can be taught through physical activity, role playing, hands-on learning, and acting out (Furnham, A. 2014). The tools included in this type of intelligence include real objects. I am average in this kind of intelligence as I can be able to dance though not perfectly (Armstrong, T. 2014).Musical à ¢Ã¢â€š ¬ they show compassion to rhythm and sound. They adore music but they are also sensitive to sounds in their specific environments. They can study well with music playing in the background. In this type of people, teaching can be well implemented by turning lessons into lyrics, tapping out time and speaking rhythmically. The tools involved include the radio stereo, musical instruments, multimedia and CD-ROM (Ekinci, B. 2014). I consider my intelligence in this as slightly below average. I do not get a lot of concepts when the music is playing and I am forced to shut the radio stereo down to get a better understanding.Interpersonal à ¢Ã¢â€š ¬ the kind of people who possess this kind of intelligence understand by interacting with other people. The students learn through interaction. They have many friends and they have empathy for other people. According to Furnham, A. (2014), they are street smart. Interperson al intelligent people can be taught through dialogues, seminars, and group activities. The tools involved in the study include audio conferencing, video conferencing, telephone, time and attention from the instructor, writing, E-mail, and computer conferencing (Sternberg, R. J. 2015). I am excellent in this type of intelligence. I can be able to interact well with people through seminars and dialogues. I learn a lot through interaction with other people.Intrapersonal à ¢Ã¢â€š ¬ They comprehend oneà ¢Ã¢â€š ¬s interests and goals (Shahzada, G., et al. 2014). The students tend to shy away from others. They have intuition, wisdom, motivation and are in tune with the innermost feelings. Also, they have confidence and strong will when giving out their opinion. They can learn well through self-examination and independent study (Sternberg, R. J. 2015). The tools involved in the study include privacy, time, books, creative materials, and diaries. It is not my character to shy away from oth ers but sometimes I admire privacy. So I think I am average in intrapersonal style.Linguistic à ¢Ã¢â€š ¬ They use words effectually and effectively. The learners have highly developed auditory skills and they often think in words. They adore reading, making stories and poetry, and playing word games. They can learn through encouraging them to read books, and say and see words (Armstrong, T. 2014). The tools include tape recorder, computer, games, books, and lecture. I am poor in linguistic as I may read a poem even thrice without being able to interpret it.Logical-Mathematical à ¢Ã¢â€š ¬ it involves reasoning and calculations. They think abs...

Sunday, May 17, 2020

The Road To Communism Karl Marx. Over The Years, People

The Road to Communism: Karl Marx Over the years, people have interpreted Karl Marx’s work incorrectly and sometimes only partially. Since his explanation of communism, people have changed what they think communism really is. In present day if someone tells someone they are communist, they picture a society oppressed by its government. They picture removal of all their private belongings and burglary of their finances to be distributed amongst society as a whole. Societies and governments have over simplified Karl Marx’s description of communism and altered some of it to fit their situations. In Marx’s piece, he first states his initial views of how society is, then he analyzes the issues and contradictions within capitalism, and then†¦show more content†¦Marx explains that men produce these ideas, and they are, therefore, dependent on the historical time period, for men’s thoughts change. These ideas that seem so important and detrimental to socie ty do not decide what men are because men are defined by their production. â€Å"Men are the producers of their concepts†¦Consciousness can never be anything else than conscious existence, and the existence of men is their actual life-process† (Denise – Marx 190). Marx describes that these supernatural ideas and moral dilemmas are simply decided based on economic status. Marx continues this by explaining that in order to define reality, one must not do this based off what men think and say, but one must focus on what men do. â€Å"We set out from real, active men, and on the basis of their real life-process we demonstrate the development of the ideological reflexes and echoes of this life-process† (Denise – Marx 190). Marx describes all of this to say that these things are defined based on the specific society’s economic status. Meaning that men are defined not by their moral or religious values, but by their production and their process. Marx defines these times in history through whether they had a class system or not. He titles three times in history: the primitive, the ancient, and then the medieval. The primitive was the tribal way of living; people lived for their community. There was no division of labor; each person in the tribe wereShow MoreRelatedThe Three Major Philosophies Established During the 1900s Essay1335 Words   |  6 Pagessocialism, communism, and fascism. Socialism was never officially promoted, but the Bolsheviks, the elite group when Lenin was in power in Russia, thought socialism could be achieved by moderate reforms such as higher wages, increased suffrage, and social welfare. Communism was promoted by Lenin, his successor, and Stalin. Lenin developed the New Economic Policy, or NEP. Lenin just saw the New Economic Policy as a temporary retreat from communism. 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Wednesday, May 6, 2020

Women s Influence On The Early Years Of Jazz - 1181 Words

There are many important women who significantly contributed to Jazz and left a legacy of women artists. In the early years of Jazz, it was considered a male professional and women who tried to be part of Jazz faced obstacles. This was from male musicians, critics, record producers, club-owners, concerts and also racism. Despite the obstacles, women forced their way to be part of Jazz and pushed for equality and visibility (â€Å"Gender Discrimination, 2014). Dolly Adams was a pianist and multi-instrumentalist in the New Orleans Jazz scene. She was recognized for her skill on the piano, playing, drums, guitar and trumpet. She was born and raised in New Orleans’ Algiers neighborhood. Dolly Adams had the opportunity to play with some of the great jazz performers of her time such as Louis Armstrong, Joe â€Å"king† Oliver and others (Hobbs, 2013). Adam faced obstacles for being a woman in male-dominated field of Jazz was. Her role as a wife was also full of obstacles. Adam reportedly got married in 1922, and due to pressure from her husband left her role as a pianist for over two decades. She returned to Jazz during 1950s and 1960s ( Hobbs, 2013). Lil Hardin Armstrong, who was also known as â€Å"Hot Miss Lil† was a pianist, composer, arranger and a bandleader in the 1920’s, before she married Louis Armstrong. Lil and Louis were bands mates in Oliver’s Creole Jazz Band. Early on, she performed in Sugar Johnny’s Creole Orchestra, Freddie Keppard’s band and her own band at the DreamlandShow MoreRelatedThe Jazz Age : The Roaring 20 S1363 Words   |  6 PagesThe Jazz Age: The Roaring 20’s During the late 19th and early 20th centuries, jazz was the turning point or revolution and evolution within social stratification and the ideals of accepted normalities, bringing about a change within society and allowing African Americans to be commonplace among higher social classes and to exceed society’s standards. 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Global Perspectives on E-Commerce Taxation Law

Question: Discuss about the Global Perspectives on E-Commerce Taxation Law. Answer: Introduction: Section two subsections 6(1) of the Income Tax Assessment Act 1936 defines a resident of Australia as a person, other than an organization whose domicile is in Australia, or who has been in Australia, continuously during more than one-half of the year of income (Picciotto, 2007). The section further defines a resident of Australia as a person who is an eligible employee under the Superannuation Act 1976 or is the spouse or a child under 16 years of age of such a person. Ideally, a resident of Australia is an individual who has a permanent home in Australia and was present in Australia for a day in the year of income (Basu, 2007). The person is also a resident of Australia he or she has no permanent home in Australia but was present in Australia for a total of 183 days or more in the year of income or an average of 122 days or more in the year of revenue plus two preceding years. In Henderson vs. Hendersons case of domicile, the Supreme Court considered what was required to establish a residence at law to rule this case. Here, the court set that clear evidence was necessary to establish a change of domicile (Nielson, and Harris, 2010). This appeal of Henderson vs. Henderson arises where the Madison County Chancery Court orders the equitable distribution of Henderson's property after Mary and Howard chose to divorce. In first ruling was held in 1994 where Mary was granted a divorce from Howard on the ground of adultery. During this decision, she was given custody of their minor child, a variety of assets that was valued more than $ 350,000, and alimony of $ 683 per month. Howard, on the other hand, was awarded assets lower than $ 20,000. This Court, however, granted Howard's petition for writ of certiorari, citing that the chancery court failed to classify assets as marital or non-marital. The chancery also neglected to determine marital domicile. On this app eal, the chancery divided the marital estate equally between Mary and Howard and held that they were not eligible for periodic alimony. According to this case of Julie, she did not have a permanent home in Australia. Her year of income was 2016, and she lived temporarily in Australia (Lang, 2014). However, since she was present in Australia for 365 days, she would be considered a resident of Australia in the year of income. This is because she has surpassed the principle of 183 days or more to be considered a resident of Australia. This question, however, tells us that we do not need to find the temporary residency rules. This leaves us with the permanent state of residency that says that one would be considered a resident of Australia if he had an ongoing home in Australia and was present for at least a day in the year of income. With this rule in mind, Julie would not be considered a resident of Australia, as she has no permanent home in Australia. In this case study, only the amounts that were received by Julie in the year of income would be assessed. During the year ended 30 June 2016 Julie, Julie made six transactions. First, she received a salary from employment in Canada before 31 August 2015, which was equivalent to AUD$5,500. Since this amount was earned before 31 August 2015, it would not be included in her assessable income (Picciotto, 2007). Second, she received a salary paid by a fruit grower in Bundaberg of AUD$6,000. Since this amount was received in the year of income in Bundaberg, it would be included in her assessable income. Third, Julie won a $250 prize for winning the annual watermelon-eating contest in Bundaberg. Since this award was earned in the year of revenue, it would be included in her assessable income but taxed on a withholding tax rate of 20%, which is final. Fourth, she received interest on her Australian bank account of $180, which should be included in her assessable income as it was received in the year of revenue. Julie is required to pay a withholding tax on this interest (Basu, 2007). Fifth, she received interest on her Canadian bank account equivalent to AUD$200. This amount should be included in her assessable income. However, since $20 withholding tax had been deducted by the Canadian bank before crediting her account on 1 March 2016, it should not be included in her assessable income. Lastly, Julie received $220 from the sale of excess clothing, sleeping bag and other personal items on eBay before Julie leaving Australia. This amount is taxed at source, and therefore it should not be included in her assessable income. In conclusion, Julie would be assessed on the salary she received from the fruit grower in Bundaberg of AUD$6,000, the $250 prize that she won in the annual watermelon eating contest in Bundaberg, and the interest she received on her Australian bank account of $180. This is because these amounts were realized and received in the year of income and no withholding tax had been charged on the interest she received on her Australian bank account (Lang, 2014). According to the income tax act, if compensation were paid for the loss of business, the compensation would be for the loss of capital asset (Reinhardt, and Steel, 2006, p.1). The income tax assessment act s8-1 states that any losses that are of capital nature are not deductible. However, the receipts for compensation would be deductible under s8-1, as they would be considered as ordinary income. In this case, Ted received $45,000 in compensation for the permanent loss of access to the street at the rear of his business premises. Since this receipt was because of permanent loss, it would be deductible for tax purposes. In this same scenario, Ted was also compensated $15,000 for the loss of profits caused by the temporary disruption to his business. This amount would be assessed for tax purposes as seen in Carpark v FCT (1966). Second, Ted received $50,000 for signing a contract with a clothing company to only stock their brand of protective work clothing (Zelinsky, 2010, p.1289). He was also not to stock any other brand apart from the one stated in the contract. According to re Seagate Technology, LLC, 497 F case, the owner of the patent was required to prove the defendant acted without taking into consideration his actual state of mind and that he knew of the high likelihood of the infringement of the patent. In this case, the court ruled that the Seagate test was unduly rigid and that payment of damages was necessary. Section 284 of the income tax assessment act was also used to award damages based on infringement of the patent (Reinhardt, and Steel, 2006, p.1). The amount of $50,000 received by Ted should, therefore, be included in the assessable income for tax purposes. Third, Ted received a large order from a mining company to supply the companys employees with uniforms where he issued an invoice for $15,000 for the order on 25 June 2016. Since the amount was received on 15 July 2016, it should not be included in the assessable income of the year of revenue ends 30 June 2016 as seen in subsection 25(1) of the income tax assessment act 1936 (Kirchler, Niemirowski, and Wearing, 2006, pp.502-517). Finally, on 28 May 2016 Ted placed an order for $45,000. The goods were, however, shipped on 10 June 2016 and arrived at Teds shop on 5 July 2016. Since the shipping terms were FOB, Ted took ownership, control, and risk of the clothes once they were loaded onto the ship. The goods were loaded on 10 June 2016 while the year of income ended as at 30 June 2016. This implies that the cost of the stock of $45,000 should be included in the assessable income as payment for taxation purposes (Handley, and Maheswaran, 2008, pp.82-94). In conclusion, Ted's allowable deductions would include the compensation of $45,000 for the permanent loss of access to the street at the rear of his business premises, and the compensation of $15,000 for the loss of profits. They would also include an amount of $50,000 for signing a contract with a clothing company, and the cost of stock of $45,000. This is because these costs were incurred by Ted in the year of income and they were suffered to realize the taxable income (Handley, and Maheswaran, 2008, pp.82-94). According to SSAct section 1075 of the income tax assessment act 1997; only expenses directly related to the ordinary business operations would be deductible (Dai, Maydew, Shackelford, and Zhang, 2008, pp.709-742). These deductible expenses would include those incurred while earning the taxable income for the year of revenue or such expenditures necessary for conducting the business with the purpose of earning the taxable income. SSAct section 7(2) states that capital expenditures, investments, superannuation contributions for the partner of the partnership, obsolescence and any donations to charitable institutions are not unacceptable business deductions (Dai, Maydew, Shackelford, and Zhang, 2008, pp.709-742). In this case study, John and Denise incurred business deductions such as a fee to establish the company structure of $1,200, a feasibility study of $660, loan establishment fee of $1,500, and construction cost of the building of $98,000, which was incurred in 2005 by the company that owned that building before DDC (King, and Fullerton, 2010). The firm also other business deduction such as small commercial premises of $450,000, a hydro bath of $900, fencing of $10,000, legal fees of $6,000 to defend itself against the closure notice, veterinary fees of $800, and a donation of $5,000 to the RSPCA. The income tax assessment act 1997 states that allowable deductions are those deductions that are incurred on normal business operations that are they are earned as a result of the taxable income or for conducting business operations for the purpose of earning the taxable income. John and Denise are partners in the DDC business (King, and Fullerton, 2010). This means that they would be taxed on any remuneration paid to them by the partnership. They would also be taxed on any interest on capital less interest on drawings and the share of adjusted taxable income after allowing or deducting salaries, bonuses, commissions, and interest on capital. In this case, John and Denise contributed $100,000 each to the partnership. Interest on this amount would not be taxable in the business, but rather it would be taxed on John and Denise, which means that it is not an allowable deduction for the firm. John and Denise incurred a fee of $1,200 to establish the company structure. Since this amount was incurred to conduct the business to earn the taxable income, it would be an allowable deduction for tax purposes (Spisto, 2008). Second, they conducted a feasibility study at the cost of $660. This feasibility study was used to determine the viability of the project. This means that it is an expense incurred to conduct the business to earn the taxable income. It should, therefore, be included as an allowable deduction for taxation purposes. Third, John and Denise a loan establishment fee of $1,500. This amount was used to acquire a loan of $300,000 to be used to finance the Doggy Day Care Pty Ltd business operations. This amount should, therefore, be included as an allowable deduction as it was incurred to conduct the business to earn the taxable income (Prentice-Hall, Inc, 2008). Fourth, a construction cost of the building of $98,000 was incurred in 2005 by the previous owners of the b uilding. Since this amount was not born by the Doggy Day Care Pty Ltd and in the year of income, it should not be accepted as an allowable deduction. Fifth, John, and Denise incurred $450,000 to purchase small commercial premises. These small industrial facilities were used to conduct the doggy day care. This implies that since they were used to earn the taxable income, they would be included as allowable deductions for income tax purposes (Gurney, 2006, p.259). Sixth, John, and Denise bought a hydrobath for $900. This would be included as an allowable deduction since it was used to conduct the business operations that is bathing the dogs for the purpose of attaining the business objectives. Seventh, the Doggy Day Care Pty Ltd incurred a cost of $10,000 to fence the premises. Ideally, renovation is a disallowable expense as it is not an ordinary business operation. This means that it should not be deducted for taxation purposes (Freudenberg, Tran-Nam, Karlinsky, and Gupta, 2012, p.677). Eighth, John, and Denise incurred legal fees of $6,000 to prevent the closure of company out of the lawsuit presented by the neighbors. This amount is not an ordinary business operation, and it should therefore not be allowed for tax purposes. Ninth, John, and Denise incurred veterinary fees of $800 to prevent a lawsuit by one of the neighbors whose dog got ill. Since this fee is not a normal business operation, it should not be allowed for income tax purpose s (Elliffe, and Yin, 2011). Lastly, John and Denise donated $5,000 to the RSPCA. Since this is a donation to a charitable animal organization, it should not be taxed which means that it is not an allowable deduction. In conclusion, the amounts that should be included in the taxable income are the fee of $1,200 to establish the company structure, the feasibility study of $660, and the loan establishment fee of $1,500. The cost of $450,000 incurred while purchasing the small commercial premises and the cost of the hydrobath of $900 should also be assessed. All the other expenses incurred by John and Denise should not be included in the assessable income as they are not conducted for the normal or ordinary business operations (Hoffman, Raabe, Smith, and Maloney, 2013). According to S 48 of the income tax assessment act 1997, capital gains, the cost of the improvement, PMS fee are held to be deductible expenditure (Desai, and Dharmapala, 2008, pp. 13-30). This is evident in the case of 52 SOT 327 (Mum.) (Trib.). In this case, the assessee earned capital gain from the sale of his ancestral land. He claimed exemption from taxes in according to u/s 54F towards the four flats he had purchased that were to be converted into one residential building. The court allowed the exemption on the basis that the flats were separate and independent residential buildings. The tribunal held that if the requirement of the family of the assessee were met by merging the four apartments into one residential unit, the assessee would be allowed to claim exemption as it would be deemed as a capital gain (Devereux, 2008, pp.698-719). Roy had previous capital losses. In 2010, Roy had a capital loss of $5,000 while in 2014; he had a capital loss of $15,000. These losses are to be carried forward and offset against the capital gains of 2016 (Di John, 2006). Roy has two assets that is a holiday home and a diamond ring, which he inherited from his mother. On 20 April 2016, Roy sold his luxury penthouse apartment for $250,000 in cash, and he also received win a luxury boat that had a market value of $630,000. Roy had initially purchased the house in 2005 for $750,000. During this purchase, he incurred stamp duty and legal fees on the purchase of $10,000 and the sale of $1,000. He also committed council rates insurance of $15,000 during the period of ownership. One way of calculating the capital gains is by taking the selling price of the asset minus the original price of the property (Tanzi, 2014). The price of sale and the buying price must include all fees and expenses relating to the purchase and selling of the holi day home as shown below. The capital gain on the sale of the holiday home would, therefore, be as shown in the equations below. Roy also had a diamond ring, which his mother had purchased in 1997 for $2,500. At the time his mother passed away that is in 2014, the diamond ring had a market value of $5,000 (Burman, 2010). Roy sold the ring for $5,800 on 28 February 2016 at an auction fee of $580. Here, a different technique would be used to calculate the capital gain of Roy. This technique is known as the indexation method of calculation of capital gains. This method is used if the asset was acquired before 21 September 1999 and the asset was owned for twelve months or more. Ideally, inflation is bound to affect the cost base (Jin, 2006, pp.1399-1431). It is therefore recommended that the cost base should be indexed to determine its current value as at the year of income. The indexation factor will be as shown below. The indexed purchase price would, therefore, be calculated by taking the total purchase price multiplied by the indexation factor as shown below. The capital gain or loss would be the selling price of the diamond ring plus the auction fee less the indexed purchase price as shown below. To get the capital gain or loss that would be included in Roy's assessable income, we will sum up all the previous capital loss with the recent capital loss and gain as shown in the equation below. Roy would, therefore, have a capital gain of $105,380, which would be included in his assessable income for the income year ended 30 June 2016 for capital gains tax purposes. This capital gain was realized after deducting the capital losses from the prior periods (Jin, 2006, pp.1399-1431). References Basu, S., 2007.Global perspectives on e-commerce taxation law. Ashgate Publishing, Ltd. Retrieved on 29 December 2016. Burman, L.E., 2010.The labyrinth of capital gains tax policy: A guide for the perplexed. Brookings Institution Press. Retrieved on 29 December 2016. Dai, Z., Maydew, E., Shackelford, D.A. and Zhang, H.H., 2008. Capital Gains Taxes and Asset Prices: Capitalization or Lock?in?.The journal of finance,63(2), pp.709-742. Retrieved on 29 December 2016. Desai, M.A. and Dharmapala, D., 2008. Tax and corporate governance: an economic approach. InTax and corporate governance(pp. 13-30). Springer Berlin Heidelberg. Retrieved on 29 December 2016. Devereux, M.P., 2008. Taxation of outbound direct investment: economic principles and tax policy considerations.Oxford Review of Economic Policy,24(4), pp.698-719. Retrieved on 29 December 2016. Di John, J., 2006.The political economy of taxation and tax reform in developing countries. United Nations University. World Institute for development economics research (UNU-WIDER). Retrieved on 29 December 2016. Elliffe, C. and Yin, A., 2011. Hybrid entity double taxation: A case study on the taxation of trans-Tasman limited partnerships.Revenue Law Journal, 21(1). Retrieved on 29 December 2016. Freudenberg, B., Tran-Nam, B., Karlinsky, S. and Gupta, R., 2012. Comparative Analysis of Tax Advisers' Perception of Small Business Tax Law Complexity: United States, Australia and New Zealand, A.Austin. Tax F.,27, p.677. Retrieved on 29 December 2016. Gurney, P.B., 2006. Corporate Taxation in Australia, Hong Kong, and Singapore: Observations on Some Jurisdictional and Operational Distinctions. Hong Kong LJ,36, p.259. Retrieved on 29 December 2016. Handley, J.C. and Maheswaran, K., 2008. A measure of the efficacy of the Australian imputation tax system.Economic Record,84(264), pp.82-94. Retrieved on 29 December 2016. Hoffman, W.H., Raabe, W.A., Smith, J.E. and Maloney, D.M., 2007.West Federal Taxation: Corporations, Partnerships, Estates, and Trusts. Southwestern Pub. Retrieved on 29 December 2016. Hoffman, W.H., Raabe, W.A., Smith, J.E. and Maloney, D.M. eds., 2013.Corporations, Partnerships, Estates Trusts. Southwestern, Cengage Learning. Retrieved on 29 December 2016. Jin, L., 2006. Capital gains tax overhang and price pressure.The journal of finance,61(3), pp.1399-1431. Retrieved on 29 December 2016. Kirchler, E., Niemirowski, A. and Wearing, A., 2006. Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers.Journal of economic psychology,27(4), pp.502-517. Retrieved on 29 December 2016. King, M.A., and Fullerton, D., 2010.The taxation of income from capital: A comparative study of the United States, the United Kingdom, Sweden and West Germany. University of Chicago Press. Retrieved on 29 December 2016. Lang, M., 2014.Introduction to the law of double taxation conventions. Linde Verlag GmbH. Retrieved on 29 December 2016. Nielson, L. and Harris, B., 2010.Chronology of superannuation and retirement income in Australia. Department of Parliamentary Services. Retrieved on 29 December 2016. Picciotto, S., 2007. Constructing compliance: Game playing, tax law, and the regulatory state.Law Policy,29(1), pp.11-30. Retrieved on 29 December 2016. Prentice-Hall, Inc, 2008.Prentice Hall's Federal Taxation: Corporations, partnerships, estates, and trusts. Prentice Hall. Retrieved on 29 December 2016. Reinhardt, S. and Steel, L., 2006. A brief history of Australia's tax system. Economic Round-up, (Winter 2006), p.1. Retrieved on 29 December 2016. Spisto, M., 2008.Tax Law. Thomson Lawbook Co. Retrieved on 29 December 2016. Tanzi, V., 2014. Inflation, Indexation and interest income taxation.PSL Quarterly Review,29(116). Retrieved on 29 December 2016. Taseska, A., 2008. Overview of public-private partnerships in Australia: financing, regulation, auditing and proposed improvements.Journal of Contemporary Issues in Business and Government, The,14(2), p.79. Retrieved on 29 December 2016. Zelinsky, E.A., 2010. Citizenship and Worldwide Taxation: Citizenship as an Administrable Proxy for Domicile.Iowa L. Rev.,96, p.1289. Retrieved on 29 December 2016.