A Brief Note On The Punic Wars And Rome - 1713 Words

Evan Myers Dr. Cary Western Cultural Traditions I October 14, 2015 Rome Midterm Essays Punic Wars The three Punic Wars were between ancient Carthage and Rome and took place over almost a century. The wars began in 264 B.C. and ended in 146 B.C. with the destruction of Carthage (History.com Staff). At the time the war broke out, Carthage was the world’s leading maritime power in the Mediterranean and Rome was the dominant power in the Italian Peninsula (History.com Staff). In the First Punic War, Rome defeated the Carthaginians at sea and Sicily became Rome’s first overseas province (History.com Staff). This First War ended with Rome in control of Sicily and Corsica resulting in the Roman Empire’s rise to a naval power in addition†¦show more content†¦Julius Caesar Julius Caesar was born in Rome in July 100 B.C. to Gaius Julius Caesar and Aurelia Cotta (Biography.com Editors). Caesar is noted as one of the greatest military leaders in history and played a significant role in the events that led to the rise of the Roman Empire. He was known to be a bold and decisive leader (Biography.com Editors). In the early 60s B.C., Caesar began a successful career in the military as an effective soldier and in politics as a prosecuting advocate. He joined the army and fought in several wars and became involved in Roman politics (Biography.com Editors). He was successfully elected consul in 59 B.C., which was a powerful government position, and the highest office in Rome (Biography.com Editors). By 46 B.C., he eventually became dictator of the Roman Empire after several alliances such as the First Triumvirate with Pompey the Great and Marcus Licinius Crassus (Biography.com Editors). In March 44 B.C., his reign ended when he was assassinated in the Senate by political rivals on the Ides of March (Biography.com Editors). Caesar’s rule was a major contribution to the reform of Rome and he changed the nature of the Roman Empire (History.com Staff). Augustus Caesar Augustus Caesar was born Gaius Octavius Thurinus on September 63 B.C. and was the great nephew and adopted son and heir of Julius Caesar. Augustus was the first Emperor of Rome. He is a leading figure in the history of Rome and laid the foundations of

Queen Elizabeth I As Unworthy Of The Throne - 2196 Words

Queen Elizabeth I was underestimated by many and was seen as unworthy of the throne. Queen Elizabeth I had a successful reign full of victories and power and was able to make sixteenth century England a thriving nation. The middle and upper class were living comfortably and England’s tin, coal, and led industries were taking off (Lambert, par. 1). The reign of Queen Elizabeth I was strong and powerful (Boatner, par. 7). She not only kept the nation strong but united as one. As triumphant as her life may seem, she did deal with a difficult childhood and an almost inexistent love life. Her lack of romantic relationships is why she is now known as England’s virgin queen, she died having never gotten married and without any children (Brimacombe 28). Queen Elizabeth I had a huge ascendency on the prosperity of England throughout her whole life: her childhood, adulthood and her golden years. This essay will discuss the hardships, triumphs and the influence that Queen Elizabe th I had during her time on the throne within the different stages of her life: her childhood, adulthood and her golden years. The Renaissance, as defined by the Encyclopedia Britannica, â€Å"literally means the rebirth of European civilization† (www.britannica.com). People started gaining interest in â€Å"classical scholarship and values† (www.britannica.com). During the reign of Queen Elizabeth I, one of her most recognized victories was the Spanish Armada. It was a â€Å"great fleet sent by KingShow MoreRelatedAnalysis Of Elizabeth I s Speech975 Words   |  4 Pagesappears as one of the main topics these three samples of Elizabeth I’s speeches. While she commonly mentions gender to sound humble and motherly, she also combines her gender with her knowledge to drive her points when explaining or avoiding topics, influencing the people’s opinion, and rallying the people. Some of these ideas have been captured in her portraits. Elizabeth uses her gender and knowledge to make herself appear as a humble queen who knows she does not deserve the crown while still usingRead MoreThe Doubt of Future Foes by Queen Elizabeth I: The Outraged Thoughts of a Proud Queen805 Words   |  4 PagesOne might second guess poetry written by the Queen of England while others might be intrigued by it. During Queen Elizabeth’s challenging reign as Queen, she faced many burdensome obstacles. In her poem, â€Å"The Doubt of Future Foes†, she describes a significant one which involved her sister, Mary of Scots. She expresses her condescending and disgusted attitude toward her tenacious sister by using picturesque language. 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Elizabeth’s role as a queen came at a time when her country was going through political turmoil. Marie’s role as a missionary in New France was to civilize the indigenous people. Although working to better their countries, both of these writers are vastly different due to their social positions. While Elizabeth had the subst antial taskRead MoreThe Book Of Martyrs By John Foxe925 Words   |  4 PagesI will be examining an image taken from the Book, Acts and Monuments, or better known as the Book of Martyrs. This book was written by John Foxe in 1563. Foxe was a devout protestant during a time where Catholicism was being revived By Queen Mary. This Image displays Thomas Cranmer. Cranmer was the Archbishop of Canterbury during King Henry’s regime and helped Henry annul his marriage with Catherine. Cranmer supported Royal Supremacy and was a huge reason for the creation of the Protestant ChurchRead More The Portrayal of Socially Destructive and Over-Ambitious Richard, in Shakespeares Richard III2909 Words   |  12 Pageswith the other protagonists in the play and also by what he confesses as his intentions. Richard’s political ambition is revealed through his strategic calculations based on the order of birth in his York family which puts him third away from the throne. Ahead of him is his elder brother, George Clarence, a barrier which will have to eradicate. His brother, King Edward, is another political barrier, by simply being alive, in power and equally by being the father of the two young princes . Richard’sRead MoreQueen Elizabeth I Essays3117 Words   |  13 Pages Queen Elizabeth I was by all rights Englands most praised monarch. Her success in her reign, viewed in later centuries, cannot adequately encompass all that she did or how she maintained her power. In part, her endurance stems from the way in which she learned early in life to fight with forces that were not physical, those of her mind, her intellect, and her own spirit. She used her intellect to create an empire. Her education and early training of mind together with her basic understandingRead MoreEssay about Elizabethan Theater1308 Words   |  6 Pages Elizabethan Theater Drama changed literature and theater into what it is today. I. History of Elizabethan Theater a. forming of theater 1. medieval church 2. mystery and morality b. actors 1. rogues and thieves 2. acting guilds II. Influences and people a. commanding actors 1. Shakespeare 2. Burbage b. other 1. wars of the roses (other historical influences) 2. laws restricting theater III. 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No-Calorie Powder May Substitute for Foods Fat Essay No-Calorie Powder May Substitute for Foods FatGeorge E. Inglett of the U.S. Department of Agricultures BiopolymerResearch Unit in Peoria III invented a no-calorie fat substitute called Z-Trim. It is a mix of crushed fibers made from the hulls of grains. It can replace thefat and some of the carbohydrates in foods such as chocolates, brownies, cheese,and ground beef. He spent three years trying to perfect Z-Trim to be smoothbecause he made it out of tough hulls of corn, oats, and rice. He first crushedthe hulls with a solution of hydrogen peroxide. He washed the peroxide off incentrifuge. After this step it was still too large, so he put the pieces backthrough the first step of the hydrogen peroxide and the centrifuge. That madeit smooth. Now, it is a fine, white cellulose powder that can be made into agel by adding water. Inglett also developed Oatrim. This is made up of a digestible fiberfrom oat flour that provides four calories per gram. Z-Trim compared to another fat substitute, olestra, is different. Olestra can cause gastrointestinal distress and take vitamins and carotenoidsout of the body. The new substitute does not have those affects. Inglett saysthat you should eat more of the kind of fibers that make up Z-Trim to reducethe chances of getting intestinal disorders. But there are some people who argue with Ingletts theory on his newsubstitute. I wouldnt expect Z-Trim to have the same kinds of problems asolestra, says Margo Wootan, a senior scientist at the Center for Science in thePublic Interest in Washington, D.C. Fiber is already found in our diet, whileolestra is a synthetic chemical. There is also concern for the microbialstability of foods containing Z-Trim. Whenever you remove the lipid materialand replace it with water, says Thomas H. Parliment, a flavor chemist for KraftFoods in White Plains, New York, microbes are to grow, and you can get mold.That would have to be worked out before Z-Trim could go on the market, Parlimentsays. If you want to replace fat in food, Inglett says, only 3 safe no-caloriepossibilities exist: water, air, and fiber. You dont sell anybody air, youdont sell anybody water, but you can sell people Z-Trim.

Tax Rate Biases in Tax Planning Decisions

Question: Discuss about the Tax Rate Biases in Tax Planning Decisions. Answer: Introduction The following case is based on the contract of sale entered by the taxpayer on January 10 2002, for the purpose of land sale valued $2,975,000. The contract was formed as per the Option Agreement between the parties along with the option fee amounted to $25,000 to be borne by the purchaser as soon as the contract is executed. According to the clause 2 of the contract, it was stated that the option would be exercised by providing written notice including the payment of contract deposit amount. Another clause of the contract i.e. clause 5 stated that on receiving the written notice and requisite payment, the seller would be liable to sell the land while the purchaser would be liable to buy the same. According to the terms and conditions of the contract, buyer paid the deposit amount but failed to pay the balance amount $2,677,500 on the extended settlement date July 10 2003. Due to the failure in payment, taxpayer served a rescission notice on buyer to fulfill the default amount, which was not complied on 11 July 2003. Accordingly, the taxpayer rescinded the contract on sale on land while the amount of deposit was forfeited on 26 July 2003. Issue: Accordingly, the case was proceeded to the commissioner and assessed the seller for payment of GST with respect to the forfeited amount. The Commissioner contended that the forfeited amount was deposited within the meaning of taxable supply under section 9-5 GST Act (Goods and Service Tax Act) 1999. The Federal Court of Australia contended that the taxpayer forfeited the deposit amounted was subjected to receipt of consideration for the supply on rescission of the contract. Law/ Regulations breached Law: Considering the regulations of GST Act 1999 section 9-5, it is stated that the taxable supply would be regarded as supply for consideration if the payment of such supply does not meet the other present relevant criteria. Further, section 9-10(1) provides the meaning of supply that includes grant, assignment or sale of real property against the consideration (Wilkinson?Ryan and Hoffman 2015). In addition, it has been stated that under section 29-5 GST Act 1999, taxable supply is subjected to the charge of GST for the period of tax during which the amount of consideration has been received in terms of the issued invoice (Odening, Ritter and Httel 2015). The Act of GST 1999 also states the regulations on security deposit under section 99-5 providing that the amount of security deposit cannot be referred as an amount of consideration. However, it would be considered as consideration only if the amount of security deposit is forfeited by the seller due to failure of performance as per the contract obligation (Kowalski 2015). The amount of deposit will be included as a part of consideration if such amount is accounted in the form of consideration. Therefore, the amount of deposit with respect to taxable supply is subjected to the charge of GST since the security deposit was a part of consideration for the performance as per the contract (Moore 2016). Breach of Law: In view of the facts of the case, it has been noted that the payment of contract amount for sale of land had been categorized as deposit amount and the balance amount of settlement date. As the buyer failed to pay the balance amount of consideration as on the extended date of the contract therefore, the taxpayer forfeited the balance amount and failed to consider the amount as a taxable supply for the payment of GST. It can be said that the taxpayer breached the regulation of GST Act 1999 section 99-5 on constituting the forfeited amount as consideration. Since the principle under section, 99-5 provides that the security deposit amount is regarded as consideration if such amount has been forfeited due to failure of performance (May 2016). Since the amount of security deposit $297,500 forfeited by the taxpayer, it is said that the requirement of section 99-5 has been breached. Further, taxpayer did not consider section 9-5 of GST 1999 with respect to the meaning of taxa ble supply, which states the inclusion of consideration if the same does not fall in any other criteria (Yung 2016). In both the situations, the deposit amount forfeited by the taxpayer constitutes the part of consideration hence Goods and Service Tax charge would be applicable on the amount of deposit. With respect to the terms of economy, GST is referred as consumption tax since the burden is imposed on the consumers while it is directly chargeable to the receiver of the consideration. Additionally, section 9-10 provides that the word supply include real property, which means the right or interest on the land as well as a license to own the land (Behal 2016). Accordingly, in the present case, the contract on sale of land had been created but the taxpayer has not provided the invoice to the purchaser. Further, mere presentation of contract does not constitute or transfer the right to use or occupy the land since the full consideration had not been paid to the seller. Analysis of courts decision In view of the principles of GST Act, the Australian court held that the contract between the taxpayer and purchaser for sale of land i.e. for the supply of real property. However, the supply of property could not be considered since the contract was rescinded. On the contrary, the taxpayer forfeited the amount of security deposited and as per the rules of section 99-5 of GST Act 1999 forfeiture of deposit is considered as consideration. Accordingly, taxpayer is liable to pay GST charges on the deposit amount $297,500 @ 10% i.e. $29,750. According to the section 9-70 under GST Act, GST is chargeable on the amount of taxable supply at the rate 10%, which was breached by the taxpayer since the taxpayer did not charge the amount of GST. Division 29 under the GST Act states the regulations on charges for a tax period if the taxpayer receives the consideration and if the respective invoice has been issued for the taxable supply (Smalley 2016). In the present case, the taxpayer or seller did not issue any invoice but the taxpayer had received consideration with respect to the security deposit. Therefore, it can be noted that the taxpayer breached the regulations of division 29 since one criteria has been followed in terms of receipt of consideration. The decision of the court had been taken on the basis of legal requirements of GST Act 1999 on taxable supply. Even though the contract was not complied as the taxpayer rescinded it but the forfeiture of deposit amount would be constituted as consideration, hence the provision of GST Act 1999 would be applicable. The case is similar to the case of Brien v Dwyer (1978) 141 CLR 378 where in the deposit amount was considered as a standalone obligation therefore GST charge was applicable. Another reason for which the court contended application of GST charges is the inclusion of deposit amount as a part of consideration for supply of property. The amount of security deposit was a part of supply consideration as in the case of Carpenter v McGrath (1996) 40 NSWLR in which the taxpayer held for breach of GST principles section 9-70. Conclusion Considering the present case of Reliance Carpet Co. Pty Ltd v FC of T, it can be concluded that rescinding of contract does not exclude the chargeability of Goods and Service Tax on the amount of consideration. As per the principle of section 9-5 GST Act 1999, it was contended that the amount of security deposit would not be considered as amount of consideration. However, if the seller forfeits the amount on failure of contractual performance, then it would be subjected to consideration. In the present case, taxpayer rescinded the contract since the purchaser paid the deposit amount but failed to pay the balance amount on the settlement date. On failure of payment, the taxpayer forfeited the amount of security deposit but did not pay the GST charges and breached the regulations of section 9-5 and division 29 of GST Act 1999. Further, the meaning of supply as per the principles of GST Act 1999 constitutes transfer of real property (Amberger, Eberhartinger and Kasper 2016). Hence, in the given case sale of land would be referred as supply within the meaning of section 9-70, GST Act 1999 whereas the transfer would not be constituted since the obligation of performance was failed. The principle on considering the deposit amount for charges of GST is available only if the receiver forfeits the deposit amount due to failure of contractual performance. In the given case, even though the taxpayer has not provided the invoice for sale of property, amount of security deposit was forfeited. Accordingly, the taxpayer would be liable to pay 10% GST on deposit amount $297,500 as per section 99-5 GST Act 1999. Therefore, it can be concluded that the decision of the court with respect to the charges of GST was correct and reasonable. Reference List Amberger, H., Eberhartinger, E. and Kasper, M., 2016. Tax Rate Biases in Tax Planning Decisions: Experimental Evidence.WU International Taxation Research Paper Series, (2016-29). Bal, A., 2015. Taxing Virtual Currency: Challenges and Solutions.Intertax,43(5), pp.380-394. Behal, V., 2016. IMPACT OF GST ON INDIAN ECONOMY.South Asia Journal of Multidisciplinary Studies,2(4). Bramwell, A.W. and Socash, L., 2015. Preserving Inherited Exclusion Amounts: The New Planning Frontier.Real Property, Trust, and Estate Law Journal,50(1), p.1. Bryant, J.J., 2013. Recovering Taxes Paid When Income Is Forfeited: An Analysis of Section 1341.Journal of Taxation of Investments,30(3). Kowalski, P., 2015. Taxing Bitcoin Transactions Under Polish Tax Law/Opodatkowanie Obrotu Bitcoinami Na Gruncie Przepisw Polskiego Prawa Podatkowego.Comparative Economic Research,18(3), pp.139-152. May, S., 2016. Applying the GST to imported digital products and services: Problems and solutions.Tax Specialist,19(3), p.110. Millar, R. and McCarthy, D., 2012. The Future of Indirect Taxation: Recent Trends in VAT and GST Systems Around the WorldAustralia.THE FUTURE OF INDIRECT TAXATION: RECENT TRENDS IN VAT AND GST SYSTEMS AROUND THE WORLD, T. Ecker, M. Lang, and I. Lejeune, eds., Kluwer Law International: The Netherlands, pp.21-96. Millar, R., 2014. Grappling with basic VAT concepts in the Australian GST: the meaning of supply for consideration.World Journal of VAT/GST Law,3(1), pp.1-31. Moore, M.L., 2016. 16 Tax Implications of the Treatment of Marketing Expenses.Accountable Marketing: Linking Marketing Actions to Financial Performance, p.218. Odening, M., Ritter, M. and Httel, S., 2015. The term structure of land lease rates. In2015 AAEA WAEA Joint Annual Meeting, July 26-28, San Francisco, California(No. 201664). Agricultural and Applied Economics Association Western Agricultural Economics Association. Petra, S.T. and Dorata, N.T., 2012. Restricted Stock Awards and Taxes: What Employees and Employers Should Know: Forfeiture Risk, Stock's Potential Future Value Are Key Considerations for Sec. 83 (b) Elections.Journal of Accountancy,213(2), p.44. Smalley, K.E., 2016. Student Note: Section 83 (b) Elections: Taxation and Governance Considerations for Tennessee Start-Up Ventures.Transactions: The Tennessee Journal of Business Law,17(2), p.5. Smalley, K.E., 2016. Student Note: Section 83 (b) Elections: Taxation and Governance Considerations for Tennessee Start-Up Ventures.Transactions: The Tennessee Journal of Business Law,17(2), p.5. Wilkinson?Ryan, T. and Hoffman, D.A., 2015. The common sense of contract formation.Stanford Law Review,67, pp.14-5. Yung, B., 2016. Justice and taxation: From GST to Hong Kong tax system. InEthical Dilemmas in Public Policy(pp. 183-195). Springer Singapore.