Religion in the Modern Age Essay - 993 Words

Religion in the modern age has been seen by some sociologists as being refreshing to the morals of society, while other sociologists feel that religion has for too long placed restrictions and limitations upon those who partake in it. nbsp;nbsp;nbsp;nbsp;nbsp;Both functionalists and Marxists have identified that religion does have the main function of providing guidelines and restrictions to how someone should behave in society., albeit both perspectives have a different outlook on the result of the social restrictions. nbsp;nbsp;nbsp;nbsp;nbsp;Functionalists such as Durkheim seen religion as being a vital part of society’s structure and form. Durkheim and Parsons believed that by laying down a social consciousness of agreed†¦show more content†¦This can be compared to modern day when many armed forces pray to gods for protection when entering battle. Each member of the groups is expected to perform this act and can be seen as a regulation of behaviour and as setting down a code of behaviour through religion. nbsp;nbsp;nbsp;nbsp;nbsp;Marxists agree with the functionalist perspective that religion has the main function of laying down a code of behaviour which regulates personal and social life. Though unlike the functionalist perspective they do not believe that religion is mandatory in a society’s structure and that in many cases religion is detrimental to the liberation and security of society. nbsp;nbsp;nbsp;nbsp;nbsp;Marxists believed that religion is used as a way of laying down a code of behaviour that is built with the welfare of the ruling classes in mind, that the code of behaviour that is promoted by many religions is a form of control upon the masses, and indeed lead to Marx referring ‘religion is the opium of the people’. Marx noted also that religious beliefs were as a result of the alienation that people felt from society as a whole and that the behaviour code produced by religion is only accepted by the masses because society is such that they have nowhere else to turn. This can be partly seen in society today where although individuals do not have a personal faith they attach themselves to religious groups in order to feel as if they are part of community. Such examples areShow MoreRelatedThe Transition Of Medieval And Modern Times1235 Words   |  5 Pagestransition of Medieval to Modern happened over a long period of time. The middle ages mark ed a dark time in Europe’s history, and the people were anxious to get out. The Renaissance began, and art emerged to create a brighter society. During the Reformation, the country shifted away from the Roman Catholic Church, and many Protestant religions emerged. The Scientific Revolution also marked a change in medical to modern by creating new ways to look at the world and mathematics. The Age of Discovery markedRead MoreIslamic State And Boko Haram1664 Words   |  7 Pagesattacking the religion of Islam as well as the groups that perpetrated these events. Often referring to the beliefs held by groups—such as the Islamic State and Boko Haram—as a radical and medieval version of Islam, these individuals are not wrong in a sense, but rather they are failing to notice that no ancient religion is peaceful or nonviolent. It is true that the beliefs that are held by members of terrorist groups are archaic, but it isn’t because the culture and system of modern Islam is medievalRead MoreFrom An Ontic Community To The Age Of Mobilisation1018 Words   |  5 Pagestheory of secularisation which assumes three premises. First, there is the ground floor which holds the empirical premise according to which there is a retreat of traditional religion. By traditional religion, Taylor means an enchanted world where there is a clear distinction between the sacred and the profane. The traditional religion is characterised by an ontic, hierarchical community who believes in a greater order where everything has its own place. Thus, the individual knows where he belongs withinRead MoreThe Islamic Golden Age709 Words   |  3 PagesGolden Age (750-1258) was a stark contrast to the Dark Ages (500-1500) in Europe. While the Islamic Empire thrived with riches and knowledge, Europe shied away from a more prosperous future. Europe was very driven by religion and did not accept the modern scientific innovations of the Islamic Empire. Many churches and mosques from these ancient times still stand today and although they are different in many ways, they have many similar aspects that have been worked into them. Finally, religion playsRead MoreModernity Is A Normal Part Of Daily Life That Has Made Its Way Into Religion1486 Words   |  6 PagesModernity is a normal part of daily life that has made its way into religion. Modernity, disenchantment, and secularization, not only all intertwine and play a role in today’s changing society, but the first one acts as cause for the other two, through ideas such as the Secularization Thesis and secularism arising as part of the disenchanted world. Before explaining how, it is important to first discuss what modernity is. Michael Saler describes it as: â€Å"a mixture of political, social, intellectualRead MorePeople s Views On Witches977 Words   |  4 PagesPeople’s views on witches have transformed from the pre-modern period to today. During the pre-modern time, many people believed the Devil carried out evil deeds through witches, but the witches were to blame for all of the misfortunes caused (Kramer and Sprenger 2). The modern era, though, rejects that belief. Today, it is rumored that witches are no longer associated with the Devil, and a witch is anyone at all who performs magic (Bolds 1). The definition of a â€Å"witch† as a whole has transformedRead More Middle Ages Essay712 Words   |  3 PagesMiddle Ages The history of the modern world derives from thousands of years of human history. Embedded in its history are the many eras of man which have constructed our modern learning, art, beliefs, and order. The middle ages, although represented as â€Å"dark†, backwards, and idle, were in fact a bridge linking the classical and modern world. Medieval society may not have been in a sense glorious, but the era of itself was a prime foundation of the modern world’s newfound stability, a revivalRead MoreHistorical And Philosophical Movement Of The Renaissance1596 Words   |  7 Pagestheories placed the beginning era in the early 14th century. The renaissance profoundly affected European Intellectual life through the introduction of different perspectives, ideas, innovations, literature, art, science, religion among many other aspects that continue to shape modern philosophy. By focusing, on ideas presented by Southern, Petrarch, and Burckhardt I will argue that the historical and philosophical movement of the renaissance progressed the writings and concerns of the medieval timesRead MoreTheories On The Existence Of Religion1058 Words   |  5 PagesRemi Gleich Moen 4063 December 15th, 2016 Theories on the Existence of Religion When an idea forms and flourishes into an existing discussion that travels through conversations among acquaintances, that idea progresses and solidifies into the minds of the curious thinkers. These â€Å"thinkers†, or theorists, then mold this idea into a hypothesis for experimentation. Unfortunately, even in modern times, some things are still unable to be experimented and proven correct or incorrect. This leaves usRead MoreThe Early Middle Ages And Early Medieval Period Essay1435 Words   |  6 PagesTaking a humanities course, specifically one with a focus on medieval to modern times can help you learn about what historians call the late antiquity, early middle ages, and the early modern period. These periods were all crucial in the formation of modern government, philosophy, culture as well as many other aspects and qualities of society today. The late antiquity, the early middle ages and the early modern period were all named by historians to mark significant changes in politics, culture

United Kingdom Of The European Union And The Political,...

In the next year the people of the United Kingdom will get a chance to choose their countries’ fate: whether they should leave the European Union. What makes this important is that it would be the first country to leave the European Union in a time when other European countries are either in negotiation or planning to join. It would be a big deal as the United Kingdom is Europe’s third largest economy. As the people are about to vote on their future, there are concerns as what would be the economical, social, and political consequences. While some wonder what would the benefits be if the United Kingdom left. In this discussion I will explore the United Kingdom in the European Union and the political, economical, and social benefits and†¦show more content†¦After the Greek bailout, the people spark protests around Greece, as the British people began to question their countries membership in the Union. The people saw their tax monies going to help other countries instead of propelling their own economy out of. As a result of the people s dissatisfaction, the British government announced that it will hold a referendum to decide if the country leaves the EU or not. Currently the government is deeply divided on the issue. The Labour Party is against the exit, while the Conservatives and the Liberal Democrats support a British exit or a Brexit. Even though the two main parties are wrestling control, The United Kingdom Independence Party, or UKIP, has won the sweeping majority of the seats in the European Parliament. As a result of this election the UKIP, according to the Guardian will be the influential party in Britain as they now control the European Parliaments, and since they control the seats, a Brexit will now be impossible to avoid in the European arena (Harris). According to Tim Oliver s paper Europe without Britain, Mr Oliver says that the only way for Britain to leave the EU the government needs to negotiate a way out as the Britain and the EU need to change their regulations to its own as their no longer need to conform to each other s rules (Oliver 12). So what Mr Oliver is saying is that it is easy to withdraw from EU membership. All the countries need to do is to set a referendum to let the people decide.Show MoreRelatedThe European Union Essay1655 Words   |  7 PagesCameron stated, â€Å"A vote to leave is the gamble of the century. And it would be our children’s futures on the table if we were to roll the dice† (Ketil). On June 23, more than half of the United Kingdom voted to leave the European Union. A myriad of UK’s citizens had no knowledge of what their vote would do.1 In the United States, the electoral college elects the president while taking in the consideration of the public’s vote. When the public voted on the referendum, they believed it was an opinion pollRead MoreEuropean Integration And The European Union Enlargement2051 Words   |  9 Pagesall, the why and how of the European Union enlargement. Starting from outlining the main reasons of the European integration and its benefits, as well as the perspectives of the controversial issues that the European integration presents. In particular, the difficulties of agreeing which country should join the monetary union and the numerous problems that the enlargement brings to the other European states, taking into account the major changes that the monetary union bring. The literature reviewRead MoreForeign Policy : International Politics And Relations Through Various Variables1645 Words   |  7 Pagesenvironment refers to a region’s political circumstance while considering the nations geology, history, religion, culture, administrative structure, and financial circumstances. It is also applied to a single country’s political situation given their geographic realities or the environment of the entire continent. The United Kingdom s prospective withdrawal from the European Union is widely known as Brexit. The result of the June 23 referendum in the United Kingdom could lead to the first instanceRead MoreThe Insolvency Of The United Kingdom1251 Words   |  6 PagesEconomic recession is often mirrored by an increase in insolvency predicated transfers in turn creating an increased scrutiny of the surrounding law. The insolvency proceedings in the United Kingdom (UK) are underpinned by the Insolvency Act 1986, together with the amendments via the Enterprise Act 2002. Cessation of trading can occur as a result of Court intervention, a voluntary resolution passed by a general meeting or Company voluntary resolutions arrangements with its creditors. The principleRead MoreBritish Attitude Toward Europe3470 Words   |  14 Pages(Blankson, 2005, pp. 3-8). Studies have also brought the fact into limelight that social roles and social norms play prominent and manipulating role in shaping the attitudes of the society. The is relatively due to the reason that social roles transmit how a person is ought to act and react in an appropriate manner towards a particular situation with reference to the rules and norms set by the society, which is the social norms (Wicker   Wicker, 2010, pp. 3-12). Attitude is a strong component thatRead MoreThe Hanseatic League and the European Union3350 Words   |  14 PagesIntroduction On 25 March 2017, the European Union will celebrate the 60th anniversary of its existence. Nevertheless, the European Council and the presidents of the twenty seven member states are aware that it is not a perfect union. The Hanseatic League is probably the oldest trace of city alliances in Europe that actually started as a merchant’s society in the Middle Ages. The main interest of this work is to analyse this trade alliance from three different points of view to outline the similaritiesRead MoreAnalysis of the European Economic Crisis and Its Impact to the New Zealand Based Marino Wool Export Industry.3369 Words   |  14 PagesGlobal Enterprise Analysis of the European economic crisis and its impact to the New Zealand based Marino wool Export Industry. Executive Summary This analytical report analyzes the background of European financial crisis and causes impact to the ongoing economic crisis. According to the analysis this terrible situation arises due to amalgamation of numerous complex factors. Reasons caused for this continuing financial crisis varied by country to country in the euro zone. In numerous countriesRead MoreBenefits Of The Uk Retaining An Unwritten Constitution2458 Words   |  10 Pagesconstitution law. The fundamental purpose of a constitution is being able to establish the roles and powers of different branches of a state alongside the perspectives and rights of its citizens. The United Kingdom is considered to have a constitution however, unlike the substantial countries like the United States of America and Australia, who currently have a sole codified document. In comparison, to the UK, Israel and New Zealand who are amongst the only three countries in the world that have a distinctiveRead More In What Major Respects Had Europe Changed By 1971 From The Situation I2237 Words   |  9 Pagesshowed, the Vienna Settlement did not last, even though the great European powers were able for a while to take the situation under control with brutal repression. However, it was impossible to stop the liberal revolution, which led to important political events and deep social changes. In the political field there are three major events: the rise of Napoleon III, the unification of Germany and the Italian Risorgimento. In the field of social changes there are the extraordinary doubling of the populationRead MoreThe year is 2001. Troops are just being deployed to Af ghanistan War. American troops are on foreign2800 Words   |  12 Pagesyear is 2001. Troops are just being deployed to Afghanistan War. American troops are on foreign soil for the first time in decades. Soldiers say goodbye to their families, thinking they’ll be back within a few years. President Bush is confident the United States will win and will achieve their primary goal of bringing the terrorists to justice within a few years. Average citizens go about their day, completely unaware of the fact that their lives too will change after this war. Little does anyone know

Why Not to Legalize Marijuana Free Essays

string(146) " number of people getting treatment for marijuana each year has increased by roughly 50%, or about 100,000 people† \(Stop the Drug War 2009, p\." Why Not to Legalize Marijuana Marjorie Fleuridor ENG/102 March 10, 2013 Professor Laura Barnes Marijuana is one of the best known drugs that have been widely consumed throughout history which today raises a concerned eyebrow. Those who are advocates consider marijuana a harmless and beneficial substance because of its claimed value in treating symptoms of serious illness or diseases and Jeffrey Miron, a professor of economics at Harvard University in the following viewpoint believes that, â€Å"Legalizing illicit drugs would generate billions in tax revenue† (Forbes, 2012 pp. -1). We will write a custom essay sample on Why Not to Legalize Marijuana or any similar topic only for you Order Now Just as any drug, marijuana may bring some type of relief with its use, but it also poses risk which in the end poses threat to the economy because of its affects to the human body, open doors to addiction, and worse, harms the youth which is not worth the added benefits for the few legitimate users to make acceptable. Marijuana, which is also referred to as pot, weed, cannabis, refer, and Mary Jane to name a few, is the most commonly abused illicit drug in the U. S. s well as around the world which comes from the stems, seeds, leaves, and flowers of the hemp plant, which is also known as cannabis. Most individuals use the plant by either smoking it or mixing it into food because it is an all-natural substance. Registered nurse Mary Lynn Mathre states, â€Å"The cannabis plant (marijuana) has therapeutic benefits and could ease the suffering of millions of persons with various illnesses such as AIDS, cancer, glaucoma, multiple sclerosis, spinal cord injuries, seizure disorders, chr onic pain, and other maladies† (Mathre 1997, p. ) and that is one of various reasons advocates on legalizing the plant believe that, the substance relieving and therapeutic benefits should legalize the use of marijuana, but if that were the case, risks that occur from its use would not outweigh the benefits. First, why are the detrimental factors of the substance ignored? If marijuana is legalized worldwide, through its medicinal or recreational use, the human body will experience short as well as long term effects stemming from the consumption of the plant. Marijuana contains a psychoactive chemical which is called tetrahydrcannabinol or THC and as it enters the brain, the marijuana user starts to feel euphoric, or high, but occasionally the drug makes individuals feel anxious, depressed, distrustful or fearful. THC affects the body in various ways by causing short-term effects which include memory loss, trouble with thinking, diminished motor skills, and an increase of the heart rate which is just the minor damage that pose hazard to the body (Goldstein, 2010). Advocates of marijuana has gone as far as pleading that the substance has no real potential harm compared to the use of tobacco, one of the leading causes of cancer. Crystal Phend, a senior staff writer for MedPage Today discusses a study that indicates that a link is present between smoking marijuana and lung cancer where she notes, â€Å"that the study finds that a single marijuana joint may be as carcinogenic as twenty cigarettes† (MedPage Today, 2008 p. ) and the National Institute on Drug Abuse (NIH) formulated a chart on the commonly abused drugs in which tobacco which causes greater health risk such as cardiovascular diseases and cancer in various forms, for instance, the lungs, pancreas, and esophagus, but it has yet to be scheduled. Marijuana on the other hand poses less health risk compared to tobacco, but it is labeled as a Scheduled I drug, because for as long as marijuana has been present in the world, the illicit drug has no approved use and the denial from the f ederal law will definitely cause a harsher dent to the economy. The federal ban will keep the marijuana market fragmented† (Berlatsky, 2012 p. 178) which means the small population of potential growers or distributers will continue to fight or compete on the marijuana market, which may limit tax collection resources and just proves why it should not be legalized. .To further, the story of former marijuana user shares how difficult it was to withdraw from marijuana concerning the subject of addiction with its use. Mick, a 62 year-old male started smoking pot back in 1969 because he had bouts of anxiety and at times depression, but has been sober for the past 10 years, up until suffering one of those prolonged periods of anxiety, in which he took a few hits on the pipe of the drug. The couple of use he took of the substance caused his level of anxiety to skyrocket, in which Mick then withdrew himself from the illicit drug. On the sixth day of withdrawal from smoking weed, he shared how his stomach thought terrible, which gave Mick an awful feeling. When he ate, he stated how his stomach became upset, but not to the point of vomiting and it brought on anxious as well as irritable feelings to the point where cries and isolates himself. Mick concluded on how he would never lit up again because of the unfortunate risk it caused him when he attempted to misuse the drug (Online Support Groups for your Health Challenges, 2011). Supporters disagree that the plant could be of such sort compared to other drugs because a person who quits the substance will not undergo the painful physical symptoms and cravings compared to the experience which individuals suffer when they try to stop using heroin, but we as human react differently to various things. The National Institute of Drug Abuse reports that â€Å"about 9% of users develop an addiction to the drug, and that the number rises to 25% to 50% if people use the drug everyday† (NIDA, 2009 p. ). Some users of marijuana may become dependent on marijuana for various matters, and they become fixated on getting the plant, utilizing it in large quantities, and feel uncomfortable without it. If marijuana does not cause addiction, then why do so many victims of its use enter rehab facilities annually? â€Å"Since 1997, the number of people getting treatment for marijuana each year has increased by roughly 50%, or about 100,000 people† (Stop the Drug War 20 09, p. You read "Why Not to Legalize Marijuana" in category "Papers" 1). With such an increase, the economy will continue to suffer because of the cost of treatment for individuals battling little to no result with their marijuana addiction. Last, â€Å"Why young people have the need to use cannabis on a frequent basis is an interesting question and may be associated with their underlying personality characteristics, environment during childhood and adolescence, as well as any psychiatric disturbances they have experienced, such as depression, anxiety or even psychotic symptoms† (Camera et al. , 2012 pp. 1-2). The subject of a child’s environment where the use of the plant comes to play may cause an adolescent to suffer. For example, a parent’s state of mind may be altered when he or she needs to be an active, attentive caregiver when children are in their presence. Neglect may be the result because the symptoms interfered in the parent’s responsibilities and in such cases; social services are involved resulting with the system providing further care and parents in jail or rehab centers in which they would have to prove their stability. A child in this type of situation may isolate themselves from others or lash out because what they know as normal and home has been taken away. This particular child may grow up and head down the same path of smoking pot and with the â€Å"high† feeling which supporters advocate is the effects of the â€Å"medicine†, but marijuana as the introduction, opens the door to the potential use of other drugs, which can be detrimental. An adolescent may try marijuana and enjoy it; after a while, in the same environment that led to that first joint, will become curious or peer pressured into the unfamiliarity of other substances that are more exciting, gives a greater stimulation, or is more illicit, but are unaware of the dangers that lay ahead. Heroin and cocaine are the common â€Å"gateway drugs† from early marijuana use in which both are highly toxic and have led to a number amount of deaths as well. Heroine like marijuana is illegal, highly addictive, true contents is unknown, and also is the most abused. The drug is processed from morphine; a naturally occurring substance removed from the seed pot of a variety of poppy plants and is typically a white or brownish powder. Cocaine is removed from the leaves of a South Africa coca plant, affects the body’s central nervous system and the fact that it is a white crystalline powder; cocaine is often mixed with cornstarch, vitamins, flour, and sugar. In relation to marijuana, the drug creates a strong sense of exhilaration in which users generally feel invisible and happy-go-lucky. Legalization of marijuana may increase the number of users in which† an additional 17 to 34 million young adult users† (US News, 2012 p. 1) which sets a bad example for young adults because with its worldwide acceptance whether it is for medical or recreational use, they will be curious of the feeling and reaction from its use, which will only lead down a road to where the youth will take a toll regarding marijuana use. You see, the youth are most at risk from legalization as well as associated obtainability of recreational drugs. If marijuana were to become more available, acceptable nd inexpensive, the substance will pull in greater numbers of vulnerable youth. †The marketing tactics of drug promoters and the major decline in drug use in the 1990s (due in great part to antidrug, education and awareness campaigns) there is a growing perception among young people today that drugs are harmless. A decade ago, for example, 79% of 12th graders thought regular marijuana use was harmful; only 58% do so today† (Drug Free Foundation, 2004) and pressure from colleagues is such an issue in persuading a peer to test drugs, the way adolescents perceive the dangers of its use is serious. The acceptance of marijuana to where it is provided with the government’s stamp of approval, directs a message to young children that drug use is not only inoffensive, but also normal and this is precisely the opposite message we should be assigning. Teaching children that drug use is dangerous will be even more difficult because advocates declare marijuana as â€Å"medicine,† which just simply opens a window for teens to feel that it is ok to smoke or add into their food however they may choose and through the promotion of the good it brings, this will only open a continual use of the drug and a cost to the economy. Marijuana use accounts for tens of thousands of marijuana related complaints at emergency rooms throughout the United States each year and over 99,000 are young people† (U. S. News 2012, pp. 1-1). The numbers are far too great to promote just the beneficial aspects of marijuana when the potential harmful outcomes cost the economy as far as healthcare costs with the number of young patience that are admitted to the hospital. To conclude, the National Organization for the Reform of Marijuana Laws (NORML) declared that responsible adult personal use of marijuana should be legalized, but how can one determine who is responsible to make use of weed? Alcohol and tobacco may stimulate harsher risk factors when consumed, but after more than 40 years of its existence, marijuana remains a Scheduled 1 substance, which is a drug that has a high potential for abuse, have no accepted medical use, and are not safe for use under medical supervision. In the end, the risks of marijuana seem to outweigh the benefits and that is why marijuana should not be legalized. References 42 Years of smoking pot / day 6 of withdrawal. (n. d. ). Online Support Groups for your Health Challenges. Retrieved from http://www. mdjunction. com/forums/marijuana-addiction-discussions/introductions-personal-stories/2665662-42-years-of-smoking-pot-day-6-of-withdrawal Berlatsky, N. (2012). Legalizing Marijuana in California Would Not Generate Substantial Tax Revenue. In Marijuana (p. 178). Farmington Hills, MI: Greenhaven Press. Camera, A. A. , Tomaselli, V. Fleming, J. , Jabbar, G. A. , Trachtenberg, M. , Galves-Buccollini, J. A. (2012). Correlates to the Variable Effects of Cannabis in Young adults: A Preliminary Study. Harm Reduction, 9(15), 1-2. Cohan, P. (2012, September 7). Is it Time to Legalize Illicit Drugs? – Forbes. Information for the World’s Business Leaders – Forbes. com. Retrieved March 16, 2013, from http://www. forbes. com/sites/petercohan/2012/07/09/is-it-time-to-legalize-illicit-drugs/ Drug Free Foundation (2004). Drug Free America Foundation – Medical Marijuana – ProCon. org. Medical Marijuana ProCon. org. Retrieved March 16, 2013, from http://medicalmarijuana. procon. org/view. source. php? sourceID=000810 Drug Free Foundation (2009, October 12). Drug Free America Foundation – Medical Marijuana – ProCon. org. Medical Marijuana ProCon. org. Retrieved March 16, 2013, from http://medicalmarijuana. procon. org/view. source. php? sourceID=000810 Evans, D. G. (2012, October 30). Marijuana Legalization’s Costs Outweigh Its Benefits | Debate Club | US News Opinion. US News World Report | News Rankings | Best Colleges, Best Hospitals, and more. Retrieved March 10, 2012, from http://www. usnews. om/debate-club/should-marijuana-use-be-legalized/marijuana-legalizations-costs-outweigh-its-benefits Goldstein. , M. J. (2010). Legalizing Drugs: Crime Stopper Or Social Risk? (p. 115). Minneapolis, MN: Lerner Pub. Group. Mathre, M. L. (1997). Legal Dilemmas of Cannabis Prohibitation. In Cannabis in medical practice: A legal, historical, and pharmacological overview of the therape utic use of marijuana (p. 1). Jefferson, N. C: McFarland Co. National Institue on Drug Abuse (2009). Is marijuana addictive? | National Institute on Drug Abuse. National Institute on Drug Abuse. Retrieved March 11, 2013, from How to cite Why Not to Legalize Marijuana, Papers

Business Setting Operations in Australia

Question: Describe about the Business Setting Operations in Australia. Answer: 1. Issue Fred works for an English employer which has sent him to Australia with the intention of aiding in the process of setting operations in Australia. During his visit to Australia, his wife comes along with him while his teenage children continue their education in London. The owned house in England is rented and they start living in Australia in a leased apartment with a lease of 12 months. Already, Fred has stayed for 11 months in Australia and now returns to England due to illness concerns. In the wake of the above information, Freds tax residency needs to be ascertained by paying consideration to the relevant statute. Rule and Application There are primarily four tests that have been outlined for checking the tax residency and are discussed below. Domicile Test To pass this test, two conditions are required to be satisfied (Woellner, 2014). An Australian domicile must be possessed In Freds case this is violated as he is a resident of England. Permanent abode located in Australia Since, one condition already fails, this test is failed by Fred. Resides Test Residency is determined based on the cumulative impact of the following factors (Barkoczy, 2014). Amount of duration of stay and underlying purpose Fred has already stayed for 11 months and still professional commitments pending. Also, employment is a significant reasons. Nature of ties and life Life is similar to that Fred lived in England and also wife is present. Besides, life lead in Australia with wife is quite similar to back home in England. Based on the above aspects, it is apparent that the test has been passed. 183 Day Test Following two conditions shall be complied with (Coleman, 2011). Atleast 183 day stay in Australia by the taxpayer Fred satisfies this Intention to set up permanent home in Australia going forward Not true for Fred as he has no such plans and intends to return back once the office is setup. Hence, test failed. Superannuation Test This is only applicable for government employees but Fred is an employee of an English company and hence this test is irrelevant in Freds case (Gilders et.al., 2015). Conclusion As Fred has managed to satisfy one test from the given four, he would be classified as a tax resident of Australia. Case 1 Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 Facts about the case The shareholders of the Californian Copper Syndicate Ltd Company were issued loan from the bank in regards to buy a mine. The land was located in New Zealand and had rich copper reserves. Company had mentioned that they will mine the copper from the land but eventually they did not commence mining operation on the land. The reason to not start the mine was that they did not have initial working capital to bear the expense occurred in the mining from the land. The ownership of the land was transferred to another mining company in the return of the significant number of shares of that company. The commercial value of the shares was significantly greater than the purchase cost of the mine which directly yielded a huge profit to the original shareholders of the land. Relevant law and Decision It was ruled by the court that the income from the shares would be assessable for taxation according to the section 25(1) of ITAA, 1936. The point behind the purchase of the land was to yield high revenue by conducting the selling operation of mine. Thus, the income received would not be considered as the capital proceeds since, the intent of the shareholders behind land sale was business activity rather than capital realization. Hence, the arguments claimed by the shareholders were rejected by the court and it was ruled that the overall income received from the sale of the land would be subjected to the taxation as per the ruling of the Income Tax Assessment Act 1936 (Sadiq et. al., 2016). Case 2 Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR Facts about the case From the memorandum of the company, it was observed that coal mine was purchased by the investors of the company to commence coal mining in the 1860s. Effectively and efficiently, company operated the mine and after certain time approximately in 1924, the coal reserves become exhausted for commercial exploitation. The size of the land was 1771 acre, Hence, in order to utilize the empty, unshaped and exhausted land the company concluded to sale it for residential purpose. However, to make it ready for residential purpose, they executed various land development works. A huge profit was produced in this process for the investors from sale. Relevant law and Decision The tax commissioner had ruled that the company which performed the sale of the 1771 acre large sized mine land for residential use would be taxable because the respective investors had accomplished several land development activities in regards to increase the worth of the land. Thus, the revenue would be subjected for the taxation as per the section 25(1) or section 26(a) of ITAA, 1936. The investors/ taxpayers had claimed that they executed land development tasks for the realization of the capital asset. Hence, the transaction receipts would be considered as capital receipts and outside the purview of taxable income (Deutsch et. al., 2016). The court had observed the claims of the taxpayers along with the decision provided by the tax commissioner and finally ruled that the claimed of the taxpayers were correct. This was because the taxpayers had used the land for mining the coal and hence operational work carried for several years till the mining could no longer be feasible. Hence, they were involved in the land realization process only when the already mined land could neither be used for coal mining nor for residential purpose due to its unshaped structures. They performed the essential land development process like plot making, roads, water supply and so on. Hence, all these primary activity performed by the investors would be categorized under the realization of the capital asset and not legally responsible for tax under section 25(1) of tax law (Jade, 2016). Case 3 FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR Facts about the case Land situated on the beach was used for aerating the shacks and net used in the fishing business Taxpayer had performed the sale of the land since he received high price offer from the land trading and development company. Company had taken the ownership of the land and commenced land development. Same was also reflected through requisite changes in the article of association. The land was further sold to prospective land buyers which caused handsome gains for the company. Relevant law and Decision The court had overruled the claimed of the taxpayers and provided the judgment that the taxpayers would be subjected to the provision of the assessable income of the section 25(1) of ITAA, 19936. The authentication of this judgment was the change in the intention on the part of the taxpayers. At the initial stage, the asset realization was carried by the taxpayer by fishing and when he received the offer of the high rate of the land then he sold the land to the land trading companies whose, main work was commercial i.e. land trading and land development. The company made alternation in the article of association with respect to the work conducted by the company. These aspects were enough to predict the focus on the part of the taxpayers to execute the profit yielding business from sale of the land. The assessable nature of the transaction would be accountable for taxation (CCH, 2016a). Case 4 Statham Anor v FC of T 89 ATC 4070 Facts about the case The taxpayers were exposed to a situation of financial distress. The two trustees (taxpayers) had a deceased land where they executed a cattle business. The cattle business did not result in any significant gains for the trustees and hence had to be closed down. Sale was the most suitable option left to stabilize the looming financial ailments of the family. A large section of the land was sold after undertaking the subdivision on the land. The sale was done by the taxpayers and the gains were consumed against the outstanding financial dues. Relevant law and Decision The appeal made by the taxpayers was accepted by the court because it was related to their activity and the reasons behind the sale of the land. It was claimed that the land was not utilized under the profit scheme related to the business. Hence the gains received from sale of the estate land should not be chargeable as ordinary income. The court had considered the situation of the taxpayers and decided that the sale of the land was listed under the realisation of the asset since they had to sell the land owing to their situation but not their profiteering intent (CCH, 2016b). Case 5 Casimaty v FC of T 97 ATC 5135 Facts about the case The taxpayer had received 998 acres of the farm land from his beloved father in regards to commence the traditional farming business. He did not have the funds to start the new occupation because his previous business was failed because of drought. Failure of the business had adverse impact on the health of the taxpayer. He had acquired a high loan from the bank for treatment of his poor health. The interest burden kept on accumulating for the taxpayer. There was no other source of the income left with taxpayer to pay the loan amount hence he concluded to sell a substantial part of the land with the intent of paying his dues. The residual part after sale of the land was used for farming for his living. Relevant law and Decision The Federal Court had opined that the selling of the substantial part of the farm land with respect to pay the interest and the loan amount was not assessable in the accordance of the ordinary income mentioned in the section 25(1) or 25A. The taxpayer had initially tried to resolve the loan problem by doing farming but eventually it could not provide the significant amount to pay the interest or the loan amount. Therefore, he sold the subsequent part of the land and paid the amount to the bank and again involved in his faming business on the remaining farm land. The act of the taxpayer was realisation of the land asset to discharge the loan amount and not the activity of undertakings gains from land sale (CCH, 2016c). Case 6 Moana Sand Pty Ltd v FC of T 88 ATC 4897 Facts about the case The central intention of acquiring the land by the company was to conduct two functional activities Extraction of the silica (sand) from the land Selling the extracted sand into market After continuously extracting sand,, the land become unstructured and exhausted and no further extraction was possible. Company sold the land Some essential land development activities were undertaken so as make it suitable for domestic purposes Company earned a sizable income of approximately $370,000 form sale. Relevant law and Decision The verdict of the case was different from the verdicts given in the Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR case, because the Scottish Company had sustained the coal mining operation for years and then sold the land to utilize it for residential intent. However, the verdict of the Moana Sand Pty Ltd v FC of T 88 ATC 4897 case was different since the company purchased the land with the intention of mining but with indulgence in land development activities for the purpose of profit making, the business activity of the company had effectively altered. Therefore, the intention of deriving the maximum returns would be subjected to the isolated concepts of the ordinary income of taxation. The verdict of the FC of T v The Emporium Ltd 87 ATC 4363 case is the testimony of the above judgment (Coleman, 2011). Case 7 Crow v FC of T 88 ATC 4620 Facts about the case The taxpayer purchased five blocks of land for the purpose of agriculture. After 24 months, the taxpayer decided to sell the land and for executing this decision he made different blocks and systematically started selling the land block. The received income was $ 388,288 from sale of the blocks which continued over a long length of time. Meanwhile, the taxpayer also kept purchasing more land for development through sub plotting and selling. Relevant law and Decision The Federal Court decided that the proceed of $388,288 from sale of the land blocks was ordinary income and assessable under the Income Tax Assessment Tax 1936. The reason behind this ruling was the intent of the taxpayer to profit from selling the land block after carrying out development with no intention of conducting any farming.. The sale of the plots was executed to different buyers, at different time frame which was prime indication of taxpayers intent to increase the value of the block for higher proceeds. These sets of commercial action led to the establishment of a business undertaking and hence the taxpayer was held accountable for taxation (CCH, 2016d). Case 8 McCurry Anor v FC of T 98 ATC 4487 Facts about the case The taxpayers had purchased an old unshaped property at very low cost. They purchased the land so that they could liquidate it in the near future after developing it. The taxpayers also issued a loan from bank so that they could execute some value addition process. In the process of increasing the commercial value of the acquired land, they made three designer houses with the help of loan amount. Various modes of advertisement were also used by the taxpayer to invite the premium buyers to purchase the houses. They had not sold the house because they were not receiving the expecting proceeds. They resided in one house for one year and then the houses were sold with a sizable profit amounting to $151,622. Relevant law and Decision The judgment of the court was based on the various aspects and activity performed by the taxpayers in the duration starting from sale of the land till they received the net profit of $151,622. These facts are (Deutsch et. al., 2016). Objective behind the purchase of land Sale after some time to get high gains Construction of new designer houses on the land Value addition activity to maximize the commercial value Advertisement for sale of the house - To earn higher proceeds/ returns Taking loan for value addition activity - To show that their financial condition was not well. From the above factors, the court reached the verdict that the income from sale of the houses was assessable for taxation under the section 25(1) of ITAA, 1936. It was also stated that the activity of taking loan was to show the poor financial stage, however, they had used the amount in the value addition process in order to extract gains from property sale (CCH, 2016e). References Barkoczy,S 2014,Foundation of Taxation Law 2014,6th eds., CCH Publications, North Ryde CCh 2016a, FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR, Available online from https://www.iknow.cch.com.au/document/atagUio549860sl16841994/federal-commissioner-of-taxation-v-whitfords-beach-pty-ltd-high-court-of-australia-17-march-1982 (Accessed on September 8, 2016) CCh 2016b, Statham Anor v FC of T 89 ATC 4070, Available online from https://www.iknow.cch.com.au/document/atagUio544343sl16788832/statham-anor-v-federal-commissioner-of-taxation-federal-court-of-australia-full-court-23-december-1988 (Accessed on September 8, 2016) CCh 2016c, Casimaty v FC of T 97 ATC 5135, Available online from https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t-federal-court-of-australia-10-december-1997 (Accessed on September 8, 2016) CCb 2016d, Crow v FC of T 88 ATC 4620, Available online from https://www.iknow.cch.com.au/document/atagUio545564sl16800674/crow-v-federal-commissioner-of-taxation-federal-court-of-australia-17-august-1988 (Accessed on September 8, 2016) CCh 2016e, McCurry Anor v FC of T 98 ATC 4487, Available online from https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 (Accessed on September 8, 2016) Coleman, C 2011, Australian Tax Analysis, 4th eds., Thomson Reuters (Professional) Australia, Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2016, Australian tax handbook 9th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015, Understanding taxation law 2015, 7th eds., LexisNexis/Butterworths Jade 2016, Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188, Available online from https://jade.io/j/?a=outlineid=64663 (Accessed on September 8, 2016) Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2016 ,Principles of Taxation Law 2016, 9th eds., Thomson Reuters, Pymont Woellner, R 2014, Australian taxation law 2014, 8th eds., CCH Australia, North Ryde