History of Special Education Essay

The historical backdrop of Special Education similarly as any history; is a long fight that has been battled by numerous who minded so as to carry us to where we are today. Its Journey has and will be endless; since society is always developing. We will be battling for equivalent rights in training and in life for a long time to come since the meaning of Special Education is definitely not an exact one. In this paper you will get familiar with the essentials of what treacheries we have transcended, to the present status we are in, and even what prospects the future may hold for the Special Education Teacher and the framework you will come to either adore or loathe. Composed documentation of the treatment and instruction of individuals with Special needs goes back to the very beginning; albeit most were slaughtered before the seventeenth century and took a gander at as an evil entity. It was not until the seventeenth Century that these youngsters and grown-ups were alive in organizations where individuals like Phillipe Pinel, â€Å"one of the establishing fathers of present day psychiatry and recognized educator of inside medication, started treatment of people with dysfunctional behavior utilizing graciousness, regard, and the desire for fitting behavior† (Curtis, 1993 as refered to in GCU, (n.d. ), para. 10). Pinel set up for progressively gutsy people to transcend the standard of society and treat individuals with Special needs as individuals; meriting thoughtfulness and regards as others have been treated for a considerable length of time. A lot more specialists, clinicians, and later educators rose up to play the job as supporter for an individual or gathering of individuals who were viewed as Special needs. It was not until the 1800’s when we as a general public paid heed to this lifetime of foul play that these individuals with Special needs had persevered. In the 1820’s an instructor and later specialist; Samuel Gridley Howe trained a lady named Laura Bridgman, who was both hard of hearing and visually impaired, the letters in order in a Massachusetts school (Encyclopedia Britannica, 2012). It was not until these striking demonstrations that individuals began to accept that those with unique needs were not useless and were fit for being shown the fundamental abilities society expects of us. Society paid heed yet in no way, shape or form were people with Special needs thought to be equivalent and meriting similar training as those of the Caucasian race in the United States as of now. Those with Special needs were as yet isolated in foundations and schools for individuals with similar requirements; similarly as individuals were isolated by the shade of their skin. It was not until 1954, and the assistance of the Supreme Court case Brown v. the Board of Education, Topeka, KS. That it turned into the obligation of the United States Government and their Public Education System to train each kid even those with Special needs. This case made it with the goal that NO CHILD could be victimized in the training framework in light of contrasts. In 1965, the Elementary and Secondary Education Act (ESEA) was authorized to order the instructive framework and give rules to the sort of training understudies ought to get; yet escape clauses were found and individuals were forgotten about. It was in 1972, that ALL kids in the United States were ordered to have a free, proper instruction; and yes it was a result of more legal disputes! This new law’s administrations were still legitimately gave in independent study halls, however at any rate those homerooms were currently ordered to follow indistinguishable instructive objectives from the General Education study halls were giving their understudies; exactly at the level esteemed proper by the instructor (Encyclopedia Britannica, 2012). After that in 1973, the legislature passed the Rehabilitation Act, which was the main Civil Rights Educational change which pronounced Segregation as an unfairness regardless of race, statement of faith, or distinction other than age; and accordingly unlawful. Area 504 of this demonstration requires the documentation and a portrayal of any administrations required for every understudy to get proper training (GCU, 2008). In 1975, Congress sanctioned the principal bit of Legislation that completely portrayed and named what was the United States Special Education System and what it comprised of. It was known as the Education for All Handicapped Children Act (GCU, 2008). The Final bit of Legislation was the Americans with Disabilities Act of 1990. This demonstration is the second bit of Civil Rights enactment throughout the entire existence of the United States; it orders that any truly or intellectually impeded individual get equivalent open door in open lodging, work, transportation, state and nearby taxpayer driven organizations, and broadcast communications (Encyclopedia Britannica, 2012). The Education for All Handicapped Children Act enactment, despite the fact that it has experienced numerous amendments’ is as yet utilized today. The most current alteration of the demonstration is the Individuals with Disabilities Education Act (IDEA); the name was changed in 1990 and has under gone two re-approvals since. This Law is there to adjust other instructive laws, for example, NCLB 2001 (the revision to the ESEA for all understudies in the United States) and the two Civil Right Acts so as to guarantee that any understudy with an inability gets free and suitable training. Since NCLB and IDEA give government subsidizing to the state and state funded schools they are incredibly itemized and managed to guarantee that they are followed. These details’ incorporate, yet are not restricted to; every debilitated understudy must get free and fitting instruction as any non handicapped understudy in the at all fretful condition (LRE), nondiscriminatory distinguishing proof (incapacity marking), individualized training program (IEP), zero reject, fair treatment protects, and parent and understudy rights rules and guidelines (GCU, (n. d. ), para. 14). There are MANY things I might want to reason as changes for the up and coming re-approval of IDEA, yet these are the most significant ones! The primary Thing I would do is have a particular arrangement of measures that would decide and characterize Special Education in light of the fact that there isn't one meaning of what our administration thinks about Special Education. It needs to not be a cover that can be deciphered from multiple points of view; this is the reason we have such huge numbers of legitimate cases. Second on the off chance that the legislature might want â€Å"Highly Qualified Teachers†, at that point how can it be that General Education instructors just need to take 2 classes about the Special Education System yet every study hall in the U. S. is ensured to have at any rate one understudy with an IEP! Heward refered to that â€Å"more than 6 million kids and youth with incapacities, ages 3-21, got Special Education Services during the 2005-2006 school year† and that number has just kept on expanding in grades first - seventh because of early recognition (U. S. Division of Education, as refered to in Heward, 2009, p. 10-11). Last, we believe Children with Behavior issues to be Special Education understudies, yet they need to experience a gigantic framework before we can get them help. Referral, FBA, BIP, BSP, IEP, and afterward they might be viewed as a Special Education Student. The law has it ordered that solitary a Behavior Specialist can do the assessments; yet by law they just require 1 Behavioral Specialist PER DISTRICT (Wheeler, J. , Richey, D. , 2010). It is dependent upon the area to manage the cost of or higher more at their verbosity. The issue is that running these assessments and rounding out this administrative work are by all account not the only duties in their sets of responsibilities. So half (if not more in certain locale) of the cases alluded are not being analyzed every year in light of the fact that there are insufficient individuals at work and hours in a school day (Wheeler, J. , Richey, D. , 2010). The main way any educator can genuinely help the entirety of the understudies they instruct; is by knowing the accounts and laws of the Education System and the Special Education Services that are accessible to support them. These administrations and instructional techniques are valuable to any understudy who doesn't comprehend a theme within reach; not simply the ones named Special Education. We have to not trust that a determination will support our understudies; however start mediations promptly whenever there's any hint of battle. In the event that the intercession doesn't enable, at that point to allude the understudy for a Special Education Evaluation; yet never sit tight for a kid to totally come up short so as to look for help. In this paper you took in the nuts and bolts of what shameful acts we have raised above since the beginning, the present status which we are in, and what prospects the future may hold for the Special Education Teacher and the framework you have come to either cherish or disdain. What's to come is in your grasp; so go out and change the world each understudy in turn. References Curtis, R. H. (1993). Incredible lives: medication. New York: Maxwell Macmillan International. Reference book Britannica. (2012). Online Encyclopedia. Recovered on April 2, 2012, from www. britannica. com Grand Canyon University. (2008). Asset 2: Special Education Supplment. Recovered on March 30, 2012, from Angel’s Canyon Connect, Additional Readings at www. my. gcu. edu Grand Canyon University. (n. d. ). SPE 526 Module 1 Readings. Recovered on March 30, 2012, from Angel’s Canyon Connect, Module 1 Readings at www. my. gcu. edu Heward, William L. (2009). Uncommon Children: An Introduction to Special Education (ninth ed. ). Columbus, OH: Published by Merrill. Wheeler, J. , Richey, D. (2010). Conduct Management: Principles and Practices of Positive Behavior Supports (second ed. ). Columbus, OH: Merrill.

Discussing the importance of partnerships in a child care setting

The University of Michigan Fab Five Essay -- College Basketball Sports

There is by all accounts a barely recognizable difference, a three-point line, between stretching the limits and pushing an upset. In 1991, five green beans from the University of Michigan recklessly ventured over that line rethinking the universe of school b-ball as we was already aware it and simultaneously, upset the connection among style and game. These men were new in a larger number of ways than one, making a whole country name them astonishing. They carried a hip and a bounce to a game that was beforehand level. Anybody following school ball adored or hated to cherish the Fab Five, showing that whichever way five things were on individuals' brains or TV screens. Regardless of whether you were a child asking your mother to take you to an outdoor supplies store, as was I, to get those dark Nike socks for your next game, or a grown-up watching through squinting eyes as five sets of additional huge shorts and strut lingered over your preferred group's home court, you were brimmin g with stunningness. Chris Webber, Jimmy King, Jalen Rose, Juwan Howard, and Ray Johnson showed a change of style through curiously large disposition and garments. From that point forward, I can't help suspecting that whoever got an opportunity to know these folks from the stands or couch has been throbbing for a sample of that envelope that they pushed back in the mid nineties. Each child whose most loved show was Saved by the Bell and whoever genuinely contended in b-ball needs to be the person who pulls his shorts down past his hips when his mother advised him to pull up before his game and play so well that he gets no obnoxious attack in transit back to the vehicle. I'm left considering what these five folks were extremely about, and why they chose to reform the mentality of the game they played. All things considered, they appeared to design the insurgency on a whimââ€"or... ...r's notorious break. Like a Shakespearean disaster the Fab Five's peak came toward the end and same powers that made them rise made them fall. Once upon a line, these five first year recruits were simply thatââ€"five players that showed their interesting bound together mentalities through back street oh no and loose shorts. These five were the first to recognize the value of moving another part of that road game onto the cleaned school court. Apparently, this transplant of dress and style was just conceivable as a result of their boss play, and like a few transplants, was vulnerable to the ordinary sickness of media consideration and promotion normal for any sorted out game. Eventually, just their shrewdly used similar sounding words epithet stays on the line they crossed every one of those years back. First year recruit status, long shorts, dark socks, arrogant disposition. What did it make a difference? They were the Fab Five.

The Benefits of Book Report

The Benefits of Book Report To begin with, you'll need to create a book report outline that follows the normal book report format. Examples of book report formats ought to be used dependent on the kinds of templates they are. The examples of book report formats can be employed by different individuals based on the sorts of the examples. The below-listed examples of book report format are certain to aid you with such issues. The Ugly Side of Book Report Take into consideration how you feel when you read some portions of the book to find a sense of the tone. Regardless of what literary work you must review. One of the things which separates college papers from the book reports which people will write in middle school is the very simple truth that college papers have a tendency to concentrate on ideas to a large extent. There's nothing impossible for students, but when it has to do with time, they might become frustrated. The writing and data quality is quite different and I wish to determine a more equitable system. When reading nonfiction books, concentrate on identifying the key ideas, be prepared to speak about them. Writing a book report can be an arduous task which requires you to take care of a massive amount of data in a comparatively modest space. Now, write down a quick collection of topics that you're semi-familiar with. There is almost always a most important idea and many secondary ideas in a book and you only have to search for them. Before you speak about your own thoughts, however, be certain to establish what the theme is and the way it appears in the story. Explain just what theme you are going to be exploring in your book report. You may simply select a theme that appears to be absolutely the most important or the one you enjoy the most and attempt to bring some of your thoughts to emphasize the topic. Life After Book Report Finishing up that report in the next steps is much easier. Distribution After all else is completed , it's time to receive your report to market. Book report templates will be able to help you in writing a book report easily and in short moment. Make sure you use loads of examples from the book to back up your opinions. Book reports are like book reviews but there are a few important differences. Furthermore, they are not real-world writing tasks. The book report might be the most dreaded elementary classroom assignment of all moment. The very first principal paragraph is a concise overview of the book, organized in the exact order as the book itself. Middle grade-level book reports will give the fundamental facts about a book, a review of the plot, and a few comments about the student's opinions and impressions. Next you'll offer a concise plot summary. You should place one particular sentence overview of the full work in the previous line of introduction. The use of the funding body in the plan of the analysis and collection, analysis, and interpretation of informati on and in writing the manuscript ought to be declared. All manuscripts must incorporate an Availability of information and materials' statement. Book reports are a large part of the curriculum. Writing a book report is a typical activity students are expected to go through today. In the event you should assign a book report to be written about the principal character, it ought to be explained that characters are the men and women in the story. Therefore, whenever your children want to understand about characters, they must be careful they don't believe everything they say. The 2 characters are from various villages. You might analyze the characters or themes of the job. Book reports are typical tasks for college students that help to estimate their writing, analytical, and critical thinking abilities. Below you will discover a couple of writing hints, which can help you a fantastic thing. The expectations for high school students are likely to be higher when it has to do with book report templates. Therefore, they often seek book report help in order to understand how to write one. You have to identify if a part of the book is related to its context or merely an easy side story. For instance, you can locate a sentence that clearly describes the key setting in the book like, the castle was gloomy and made from huge grey stones. You are able to compare the book in regard to others you've read. Instilling a love of reading in your son or daughter is among the best gifts you can give them inside their life. When some people today believe there's no one to speak to but there always is a person who would like to provide help. The far better prepared men and women are to address problems, the more likely they should be in a position to achieve that. So How About Book Report? The very first step towards book report writing is to select a book and read it. The American writers working with Ultius may have understanding of the book you are consi dering for your book report. It is possible to download blank book reportto guide you through the procedure for writing. There's more than 1 approach to finish a book report. It is the answer. A book report is a lot more than only a book summary with a very good introduction. It includes a short summary regarding the contents of a book along with your own opinion on it. A Secret Weapon for Book Report If you can't afford to purchase the book, you may read it online at no cost at bestlibraryspot.net. The sale copy of your eBook should not be exceedingly elaborate. Information like ebooks are simple and fast to create and you don't need to fret about keeping up with inventory since it is limitless. What you're able to give out for free together with your eBook is additional information regarding your merchandise.

The Myers Briggs Personality Test - 1343 Words

For each of us, knowing our personality type and temperament allows us to leverage our strengths and to recognize areas of weakness. This can also be extended to our interactions with others, so that we attempt to recognize the personality and temperaments of those around us, i.e. Typewatching, in order to facilitate more efficient and effective communication. In so doing, we can become better employees, managers, spouses, children, and, ultimately, for the Christian, more like Christ. The Myers-Briggs Personality Test can provide a general overview of one’s personality type as a starting point to positively influence organizational behavior. Myers-Briggs Personality Test Project For each of us, knowing our personality type and temperament allows us to leverage our strengths and to recognize areas of weakness. This can also be extended to our interactions with others, so that we attempt to recognize the personality and temperaments of those around us, i.e. Typewatching, in order to facilitate more efficient and effective communication. In so doing, we can become better employees, managers, spouses, children, and, ultimately, for the Christian, more like Christ. According to Kroeger, Thuesen Rutledge (2002), â€Å"there is practically no limit to the applications of Typewatching at work, from individual problem solving to restructuring entire companies† (p. 9). Requirement 1 This exercise has allowed me to characterize my overarching preferences in the fourShow MoreRelatedThe Myers Briggs Personality Test1378 Words   |  6 PagesFor the Myers Briggs personality test I am an ISTP when I am stress and when I am at my best. I was surprised with these results due to the fact that my freshman year in the Harold Leadership Academy I was required to take the Myers Briggs assessment and scored the letters INFJ. I find myself leaning more towards INFJ because the test was at least seventy-five questions. When reading the definitions of ISTP and INFJ I find that I would agree with my personality having a little bit of both. The MyersRead MoreThe Myers Briggs Personality Test1369 Words   |  6 PagesThis paper describes the results of the Myers-Briggs personality types of extravert, intuitive, thinking, and judging (ENTJ). These personality results identify potential careers and occupations, communication types, and partner compatibility informat ion. The research will describe the validity of each personality trait and the characteristics associated with the personality of ENTJ. Additionally, the research is beneficial for my career to gain an understanding of how I can apply my strengthsRead MoreThe Myers Briggs Personality Test1278 Words   |  6 Pagesthe Myers-Briggs personality test was created; to understand diversity and help us learn and become better individuals to the world at large. This paper evaluates the results of my Myers-Briggs test and how it applies in my personal life and career. Furthermore, I discuss what I have learned and how it it would benefit me in the future. ïÆ' ¼Needs work The Myers-Briggs personality test is designed to categorize human personality and behavior. Based on Carl Jung’s theory, Katherine C. Briggs and herRead MoreThe Myers Briggs Personality Test768 Words   |  4 PagesLindsey Osbon Mrs. Brennan English II H - 6th 5 September 2014 Lindsey Madison Osbon: The Supervisor Who would have known that four letters can describe a person in complete detail! The Myers Briggs Personality Test can explain your own personality better than you ever thought you could. My personality falls under ESTJ, which stands for extraverted, sensing, thinking, judging. ESTJ s are usually hard workers that use logic and tradition to complete things efficiently while staying organizedRead MoreThe Myers Briggs Personality Test1478 Words   |  6 Pagesweek of class, we were asked to complete the Myers Briggs Personality test, and then to read up on our results. Once I had completed the typology â€Å"test†, I received my results in the form of four letters: INTJ, and afterwards, I decided to view what the four letters represented. Likewise, once I had begun to read the explanation provided by the website, I found that I was agreeing with several of the sentiments, as I felt it not only described my personality to near perfection, but also for the reasonRead MoreT he Myers Briggs Personality Test1166 Words   |  5 Pagesdevices attempt to tell us our personalities, or our combination of traits and behaviors that make up who we are. However, psychologists today deviate from those unsubstantiated methods and have concocted various personality tests that give us a better understanding of who we are. One such test is called the Myers-Briggs personality test. Based on theories by Carl Jung, but primarily created by Isabel Briggs Myers and her mother, Katharine Cook Briggs, the test gives people a standardized surveyRead MoreMyer Briggs Personality Test : Myer1516 Words   |  7 Pages Myer-Briggs Personality Test When taking the Myer-Briggs personality test I was somewhat nervous about my results because I was learning about myself answering the questions even before I completed the assessment. My results for the personality assessment were INFJ which means introverted intuitive feeling judging. According to the humanmetrics article, INFJs are distinguished by both their complexity of character and the unusual range and depth of their talents. The article also suggests theyRead MoreThe Myers Briggs Personality Test923 Words   |  4 Pagesto God that he gave me stubbornness when I know I am right†. John Adams, like myself was introverted, intellectual, thinking, and judging, or an INTJ on the Myers Briggs personality test. Like all INTJs, Adams was stubborn and flouted the ideas of others that he did not agree with. By using my results from the Meyers Briggs personality test, I can examine how I react to certain things and use this to improve my Spirituality, my relationship with God, and ultimately my relationship with others throughRead MoreThe Myers Briggs Personality Test2071 Words   |  9 PagesThe Myers-Briggs Personality Test is discussed in two steps. In Step 1, the results of my Myers-Briggs Personality test are discussed while going into detail about each letter. Real life examples are provided for context of each letter. The weaknesses of each letter are also discussed. In Step 2, the lessons learned about how it relates to organizational behavior and to my specific organization are discussed. Project 1: Myers-Briggs Personality Test Discussion The Myers-Brigg Typology test is designedRead MoreMyers Briggs Personality Test : Evaluation997 Words   |  4 Pagesweek’s assignment will focus on Myers-Briggs personality test, which will include results from the Jung typology test. I have learned that my Jung Typology results is a ENTJ which put me in the Executive type of leadership position. ENTJ I will discuss ENTJ personality as a whole and the meaning of each letter within the results. Finally I will touch up on what I have learned as a whole and how to improve myself within my organization. ENTJ ENTJ according to Myers-Briggs are naturally born leaders and

The Epidemic Of Botswana, South Africa Essay - 1282 Words

1 Today, in the world, especially African Countries in the South are facing an epidemic that has gone completely ignored by their very own government. Instead of proposing policies directed towards reducing the amount of HIV/AIDS cases that continue to rise each year, they have chosen to implement failed policies or none at all. Countries that have attempted to enact government policy to try to decrease the spread of the epidemic has ultimately failed in a broad sense. The epidemic is known as the Acquired Immune Deficiency Syndrome (AIDS) and the virus Human Immune Deficiency Virus (HIV) (†¦). For this research paper, the countries of Botswana, South Africa, and Zimbabwe will be each contrasted to Rwanda. the Southern African Countries’ mentioned previously HIV/AIDS rates are among the highest in Africa because of the lack of government action; whereas Rwanda’s rate of infection is among the lowest. Questions that should be answered by the end of this research pa per will be, â€Å"Which Southern African Countries’ policies are more effective and why are some more effective than others? Is this perhaps a measure of state capacity?† Before one is able to fully grasp an understanding of the rapid spread of this disease or is able to grasp the understanding of the failed policies of each African Country, it would best serve one to know the basic background of the countries of Botswana, South Africa and Zimbabwe. Basic knowledge of each country, Botswana, South Africa, andShow MoreRelatedMedical Schools Are Lesotho And Swaziland890 Words   |  4 PagesThe only two Southern African countries that do not currently have medical schools are Lesotho and Swaziland. These two countries are both landlocked within South Africa so they may utilize the medical schools in South Africa. When looking at the class sizes, it can be observed that most countries with medical school in South Africa do not produce more than 100 doctors a year. This leaves an extreme need for more doctors in the area because their ratio of doctors to patients is so minute. In comparisonRead MoreReligion And Africa By Jenny Trinitapoli And Alexander Wienreb1414 Words   |  6 PagesIn the book Religion and AIDS in Africa by Jenny Trinitapoli and Alexander Wienreb, describe the role that religion plays in interpreting, preventing, and coping with HIV/AIDS in sub-Saharan Africa. In my view, the variation across countries in Sub-Saharan Africa (SSA) is due, in part, to different health care and political/government systems. The variation that is seen in healthcare across SSA, where Botswana where programs and access to antiretroviral therapy compared to Zambia. The other variationRead MoreDva 15011489 Words   |  6 PagesDVA 1501 Two-thirds of all people infected with HIV live in sub-Saharan Africa, although this region contains little more than 10% of the world’s population. AIDS has caused immense human suffering in the continent. The most obvious effect of this crisis has been illness and death, but the impact of the epidemic has certainly not been confined to the health sector; households, schools, workplaces and economies have also been badly affected. As the HIV prevalence of a country rises, the strainRead MoreThe Invisible Cure By Helen Epstein Essay1855 Words   |  8 PagesHIV/AIDS rate is so high in Africa compared to the rest of the world. Through the book, she gives us an account of the disease and the struggles that many health experts and ordinary Africans went through to understand this disease, and how different African countries approached the same problem differently. Through this paper, I will first address the different ways Uganda and Southern African countries, South Africa and Botswana in particular, dealt with this epidemic, and then explain how we canRead MoreAids in Africa Essay 211127 Words   |  5 PagesAfricas AIDS Epidemic Acquired Immune Deficiency Syndrome (AIDS) has become an epidemic for many underdeveloped regions. Although it does exist in the developed nations, it is more prevalent in places like South America, Asia, the island countries and most heavily of all Africa. There are many aspects to the problem of AIDS in Africa. Public health departments lack the resources to treat patients properly and to control the epidemic through education. Thirty-three million people have AIDSRead MoreColonization in Botswana1606 Words   |  7 PagesThe Impact of Colonization in the Country of Botswana Botswana’s peaceful transition to independence was unique and historical on the continent of Africa; yet Botswana’s road to a stabilized government and economic success lack perfection. Unlike any other country in Africa, Botswana applied for their independence from the British and their request was accepted. Simultaneously the British became the protectorate over Botswana territory at the request of the Tswana chiefs. According to GretchenRead MoreThe Suburban Zip Code 402231136 Words   |  5 Pagesadvancing to the next stage: Population decline. Botswana population Pyramid Botswana is a landlocked country located in Africa, bordered by: South Africa, Namibia, Zambia, and Zimbabwe. It has been one of the fastest growing economies in the world due to an abundance of diamonds in the land. However, the life expectancy here is only about 54 years old because of the vast AIDS epidemic that is going on in certain parts of Africa and all around the world (â€Å"Botswana†). Also, poverty and unemployment are stillRead MoreHiv / Aids And Aids1356 Words   |  6 Pagesâ€Å"Introduction to HIV/AIDS†). Proved to be originally from Sub Saharan Africa (S.S Africa) region, HIV/AIDS has spread throughout not only the S.S. Africa, but it eventually becomes the global disaster in the late 20th century (Gus). HIV/AIDS has gained attention from the media when the death many patients by the new emerging disease is reported in Europe and US (Satpathy 27). However, these cases directly refer to S.S. Africa because infected patients either are originally from o r have travelledRead MoreThe Epidemic Of Sub Saharan Africa855 Words   |  4 Pagesworld as a whole should be mortified by what is happening in Sub-Saharan Africa. In places like Swaziland, Botswana, Lesotho poverty, crime and systematic corruption are the tinder for the fire that is the HIV epidemic in Africa. Of the 35 million people living with HIV in the world, 19 million do not know their HIV-positive status. Adolescent girls and young women account for one in four new HIV infections in sub-Saharan Africa. Women are much more vulnerable to HIV, tuberculosis and hepatitis B andRead MoreAids : A Relatively New Disease1743 Words   |  7 PagesAIDS in South Africa AIDS is a relatively new disease that emerged in the 20th century. It has spread to all parts of the world and claims millions of lives each year. One of the countries that has been impacted the most is South Africa. There are 6.1 million people living with HIV and around 370 000 new cases a year, according to the UNAIDS Global report from 2013. Though major cities like Jonesburg are vastly developed, much of the country still remains rural, which aids in the spread

Taxation Law Residence and Source

Question: Discuss about the Taxation Law for Residence and Source. Answer: Residence and source Discuss whether Fred is a resident of Australia for taxation purposes. Fred, who is an executive of a British corporation has come to Australia to establish a branch of his company. Being on a designated post, he thinks that he must stay in Australia for a period of 12 months according to the law to establish his company in the country. So, he leases a residence in Melbourne for 12 months. After a period of 11 months, he returned back to the UK due to ill health. During this period of 11 months, he received rent on his property in the UK as well as earned interest from investments made by him in France. Hence, in this case, it is to be determined that the income he earned in Australia would come under taxation purposes or not. In order to decide whether Fred is a resident of Australia for taxation purposes, particular factual situation must be considered. However, taxation law of Australia provides certain criteria under which, it can be determined whether taxation should be applicable on him or not. In common situations, a person is considered to be a resident of Australia for tax related purposes, if he/she; Leaves Australia on a temporary basis and does not settle in any other country Is a student from a foreign country and is enrolled in an Australian institution for a period of more than six months Is visiting Australia for a period of more than six months and stay at a same place during that period Migrate to Australia with an intention to stay permanently over here A person is considered to be a foreign resident for taxation purposes, if he/she is; Visiting Australia for a period of more than six months and remain travelling and working in various locations for most of the duration of residence Visiting Australia for vacations for a period of less than six months Leaves Australia permanently than taxation will be applicable from the date of departure from Australia(Australian taxation Office, 2016). After being informed about the residency criteria for taxation purposes in Australia, it can be determined that Fred went to Australia with an intention to establish a branch of his business over there and he stayed there for a period of more than six months i.e. eleven months. He has fulfilled basic requirement of the taxation law of Australia and can be considered eligible to pay taxes for the income earned by him in Australia. Moreover, he stayed at the same place which he took on lease in Australia for eleven months and received rent on his residence in UK. He returned back to the UK only because of his ill health, otherwise his intention was obvious to set up his business in Australia. Considering all these points, it is obvious that Fred is proved to be an Australian resident for tax purposes. Furthermore, under Tax implication laws of Australia, an Australian resident for taxation purposes has to pay taxes on all the income earned by him/her in Australia as well as in any other places of the World. Therefore, he must have to pay taxes on all the income he had earned from investments in France as well as from rent received by him on his property in the UK. Ordinary income Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The matter of the case was to determine whether the taxpayer was assessable on the profits arising from the sale of the land or not. The decision of the Court of Exchequer was that the profits earned from the sale of the land was assessable for payment of taxes as it was assessed by the Surveyor of Taxes that the profits achieved were of an income nature. Since beginning, it was the intention of the taxpayer and he/she was making an effort to earn profit through sale of his copper-bearing land as he/she never had sufficient funds to mine the land. It was a trading transaction instead of simple substitution of one investment for another(Manyam, 2011). According to the verdict of Lord Justice Clerk, if the owner of an ordinary investment wishes to sale it and obtains more price than he invested on it, the increased price is not considered as profit measurable to pay income tax. However, if an act was done in carrying on or carrying out of a business, the increased value obtained from realisation or conversion of securities may be assessable (minterellison, 2010). Furthermore, the Court explained that if a person or an association of people deal in selling or buying a property in order to obtain profit from it, the gain received by them is liable to be assessed for Income Tax. While explaining the matter, Court stated that it may be difficult to determine whether the amount of gain received by realising a security is simply an enhancement of value or it is a profit received in an operation of business in carrying out a plan for making profit. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The company carried on the business of mining coal on a land but, when the main coal seam on the land exhausted completely, the company decided to sell the land. To enhance its selling price, the company made expenditure on the land and in return received a good amount on its sale (Bitomsky, 1991). The issue raised in the court was that whether the sale would form a part of ordinary income or realization of capital asset. When the commissioner assessed the gains achieved from the sale of the land, he found that the company had engaged in the business of selling land and therefore, the profits achieved through such a business will be assessable under section 25(1) of the Income Tax Assessment Act (1936). However, the company argued that the profits earned from the sale of the land should not be assessable because the income earned through sale of land and the expenditure done on the land was only to realise a capital asset to receive best advantage out of it (High court of Australia, 1950). The court agreed with the statement of the commissioner and held the decision that the profits earned through sale of land were taxable as the intention of the company was to make profit by selling the land and that it was involved in the business of selling land (Jade, 2016). Hence, the profit received would be considered as an ordinary profit and assessable to tax. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR The company sold a land which was owned by it for domestic purposes by changing the zoning of land and developing it for residential purpose. The matter of issue was whether the profit received on the sale of the subdivided land was assessable for payment of tax over it or the intention of the company was to realise a capital asset. As per the decision of the Court, the company was accountable to pay taxes on the profit received from the sale of the land under section 25(1) of the Income Tax Assessment Act (1936) because the company was found to be carrying on the business of land development instead of only realising a capital asset. The court added that it is necessary for a company to determine its purpose and the purpose of this company was to be determined by the other three companies controlling it (Hart, 2007). After selling its shares to those development companies, purpose of the company transformed to be involved in commercial investments for receiving profits from domestic purposes. Moreover, the development over the land to make it beneficial for residential purposes was more than just the development of the existing asset. The Court applied various other decisions having similar context and held to the decision that the profit earned through the land should be considered to be assessable(CCH Austral ia, 2011). Statham Anor v FC of T 89 ATC 4070 This case was an appeal from a decision of the Administrative Appeals Tribunal in which, the disallowance by the respondent, the Commissioner of Taxation, was confirmed to an objection against assessment of tax payable for the year 1982. The applicants were the trustees of the estate of the deceased. The Commissioner calculated the tax which should be payable by the applicants and adjusted the income of the estate from the amount utilized in conflict during the proceedings. The matter of issue was that the applicants were arguing that the amount calculated by the commissioner was not a part of income and, the profit earned by selling the property was not the carrying in or carrying out of a business for profit and hence, was not the income assessable under Income Tax Act (1936). The arguments of the applicants in the Court were that in the beginning, the property was obtained for grazing purposes and not for property development investments. The owners afterwards decided to sell the land and continued to realise the land by sale after the death of the deceased. Moreover, they had no intention of venturing of capital in establishing a business. The Court made the decision that the appeal of the applicants against the income tax imposed on them for the year should be allowed and the objection against assessment of the profits be sustained. The Court further ordered the Commissioner to pay the applicants the cost of the appeal in the court(Wolters Kluwer, 2016). Casimaty v FC of T 97 ATC 5135 The dispute was related to a land where a taxpayer acquired a land of 998 acre. He had acquired the land from his father and in 1956; he bought another adjoining land of 40 acres. He started to do different businesses on the land with the help of his family (Jade, 1997). But, due to various factors such as ill health, growing debt and drought, he did not succeed in his businesses. He divided his land into eight divisions. Gradually, he tried to pay his debts by selling small portions of land and there was a time period when a large part of land was lost. Thus, the commissioner stated that the profits which were made by selling small portions of land came under the act of Income Tax Assessment Act 1936. The taxpayer argued on the statement that sale of the property came under capital asset realization and not under profit making or business scheme (cgw, 2010). Hence, the overall case was very different in nature from the regular cases where the taxpayer grabs other lands for business purposes. Instead, the taxpayer had sold his own land for paying his debts. The main aim of the person was to lessen the burden of debt. Other agendas included securing future as the health of the taxpayer was deteriorating. The decision was made in favour of the owner of the land. (Wolters Kluwer, 2016) The reasons for the verdict were the nature of land which was acquired through ancestors and was used for business and residential purposes. Moreover, taxpayer did undergo various approvals for the sale of land. Moana Sand Pty Ltd v FC of T 88 ATC 4897 The case involved taxpayer and concerned authorities where the taxpayer received an amount as surplus. The surplus was treated as an income by the commissioner and assessment of the commissioner was summoned by taxpayer. The taxpayer argued that the land was intentionally bought for the cause of resale and was just a circumstantial process. (Flynn, 1999) The taxpayer did purchase a land and was used for sand mining. With the completion of the resource in the land, the land was considered for sale. The land was sold by the taxpayer and the remuneration was tagged under income tax. (Cassidy, 1994) At last, the court provided the verdict favoring taxpayer that the land was not purchased with the intention of resale but as the circumstances, the intention of taxpayer to resell the land was justified. Court refused Dominant purpose test and encouraged dual purpose test. The property was fulfilling the requirements of the buying company and hence, the following transaction was put under revenue account. (Young, 2007) Moreover, the land fulfilled dual purpose. Thus, the profit which was made from reselling the land was justified and was declared as assessable by the honored court. VII. Crow v FC of T 88 ATC 4620 The case revolved around the accessibility of the income which was acquired through sale of land. The issue was that whether the remuneration which was gained by the party was an assessable income or not. The court noticed that there was an involvement of taxpayer in the repetitive and systematic transactions during the purchase of land. The same behavior was found during the sale of other properties with division of the purchased land (Prince, 2011). Hence, it showed the interest of the taxpayer in developing his business in terms of land development. There were enough evidences according to the court and it believed that the act of purchasing and selling land was due to the interest of earning profits(Smith, 2003). This type of income came under income tax act and the activities performed by the taxpayer cleared all doubts in the case. The verdict was totally dependent on the nature of transactions and thus, the decision was made by the court. It was stated that the taxpayer contin ued to earn profits due to such transactions and hence, such remuneration which was earned from the plotting and sale of land came under the section 25(1) of Income Tax Assessment Act, 1936. The court checked that whether there was a business activity involved in the nature of transaction. It was found out that the transaction was not isolated in nature and there was full involvement of the taxpayer in all activities. (ATO, 2001) Moreover, it was stated that there can be two types of gains and profits where the first one is categorized under the gains or profits through business transactions while the second type of gain or profit comes under remuneration which is the result of an incident in the activities of business. VIII. McCurry Anor v FC of T 98 ATC 4487 The above case was related to the involvement of a taxpayer in the sale of townhouses on his purchased land. The taxpayer purchased a land and constructed few townhouses on it. Later, he sold those townhouses and the land was used for the purpose of residence and selling. The commissioner in this case considered the act of sale of houses as an act of profit making and termed the remuneration as ordinary income. The court had to interfere in the matter, it was stated by the court that the only intention of the taxpayer for the purchase of the land was to yield profits and the activity was considered as a commercial act by the court. Hence, the income made from such lands would be reviewed as regular income. There was no evidence from the taxpayer of purchasing the land for the sake of investment and therefore, the gains from such sale of land cannot be considered as capital receipts. Moreover, the court assessed that the use of the property for purpose of residence would not be consid ered as, the sole purpose of purchasing the land was the redevelopment of land (CCH Australia, 2011). Further, the land was sold to earn higher profits after redevelopment. Hence, the intention of the taxpayer was questioned by the court and observing the recent acts performed by the taxpayer, judgment was provided. The intention of taxpayer was to earn high profits and thus, the income generated came under the act of ITAA, 1936. (Wolters Kluwer, 2016). References ATO, 2001. ATO Interpretative Decision. [Online] Available at: https://www.ato.gov.au/law/view/document?docid=AID/AID200155/00001 [Accessed 19 August 2016]. Australian taxation Office, 2016. Work out your tax residency. [Online] Available at: https://www.ato.gov.au/Individuals/International-tax-for-individuals/Work-out-your-tax-residency/ [Accessed 2016]. Bitomsky, G., 1991. The Concept of Assessable Income Has it Changed. Revenue Law Journal, 2(2). Cassidy, J., 1994. The Taxation of Isolated Sales under Section 25 (1) ITAA: TR 93/2 v Joint Submission. Revenue Law Journal, 4(1). CCH Australia, 2011. Australian Tax Casebook. CCH Australia Limited. CCH Australia, L., 2011. Australian Tax Casebook. CCH Australia Limited. cgw, 2010. ATO determines that developer of 22 lot subdivision does not have to register for GST. [Online] Available at: https://www.cgw.com.au/publication/ato-determines-that-developer-of-22-lot-subdivision-does-not-have-to-register-for-gst/ [Accessed 20 August 2016]. Flynn, M., 1999. Distinguishing between Income and Capital Receipts- a Search for Principle. Journal of Australian Taxation, 2(3). Hart, G., 2007. The Limited Impact Of Whitfords Beach In Urban Land Development. Revenue Law Journal, 17(1). High court of Australia, 1950. Scottish Australian Mining Co Ltd v FC of T. Jade, 1997. Casimaty, George v Commissioner of Taxation. Jade, 2016. JadeScottish Australian Mining Co Ltd. v Federal Commissioner of Taxation. [Online] Available at: https://jade.io/article/64663 [Accessed 19 August 2016]. Manyam, J., 2011. Taxation Of Gains From Banking and Insurance Businesses In New Zealand. Revenue Law Journal, 20(1). minterellison, 2010. Australian Tax Brief. minterellison, 9 Feb. Prince, J.B., 2011. Property Taxation: A Practical Guide to Saving Tax on Your Property Investments. John Wiley Sons. Smith, A., 2003. Property development Land and Property. Wolters Kluwer, 2016. CASIMATY v FC of T, Federal Court of Australia, 10 December 1997. [Online] Available at: https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t-federal-court-of-australia-10-december-1997 [Accessed 19 August 2016]. Wolters Kluwer, 2016. McCURRY ANOR v FC of T, Federal Court of Australia, 15 May 1998. [Online] Available at: https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 [Accessed 19 August 2016]. Wolters Kluwer, 2016. Statham Anor v. Federal Commissioner of Taxation, Federal Court of Australia, Full Court, 23 December 1988. [Online] Available at: 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 2016]. Young, N.J., 2007. The Historical Significance of the High Court's Decision in Federal Court's Decision in Federal Commissioner of Taxation v The Myer Emporium Ltd. Melbourne University Law Review, 31, pp.266- 294.