The Film Philadelphia, By Andrew Beckett - 833 Words

The film Philadelphia involves a homosexual man, named Andrew Beckett, who suffers from the chronic disease known as Acquired Immune Deficiency Syndrome (AIDS). During the 1980s, AIDS became known as the â€Å" gay† disease. It was titled â€Å"gay† disease because a high incidence of AIDS was detected within the gay community especially among homosexual males. AIDS can cause many side effects such as skin lesions, coughing, sweating, diarrhea, and pneumonia. AIDS weakens the immune system and the body loses its ability to fight against infections. Those suffering with AIDS encounter many challenges such as discrimination in the workplace and social isolation. The film Philadelphia sheds light on these civil exclusions and acknowledges the†¦show more content†¦Among those whose status was known, discrimination was reported to be highest among friends (23.2%) and at the workplace (20.2%). Andy was socially isolated from attending office events or social gatherings. His team justified their actions by blaming Andy for having a bad attitude. They stated this made it difficult for them to form a relationship with him. However, prior to the AIDS revelation, Andy was greeted by all and routinely congratulated for his great work on court cases. Andy even accompanied his male colleagues at country clubs for spa sessions. Andy was viewed as a liability because the firm felt they would lose clients if Andy’s sexuality became public. Statistics confirm how likely social injustices occur within the workforce after one’s revelation of AIDS. The article, Social Impact of HIV/AIDS states, â€Å"Attitudes such as hostility (14.5%), withdrawal (11.7%) and neglect (6.8%) were reported†¦.† ( Johnson 47-53).† Andy faced discrimination not only in his work life, but personal life as well. After discovering his illness, Andy began to research AIDS at a local library. When inquiring about a book on AIDS, the librarian realized that Andy may be inflicted with the disease given his symptoms--noticeable lesions, coughing, and nose blowing. The librarian indicated to Andy that â€Å"We have a private research room available† (Nyswaner 47). In other words, the librarian asked Andy to move on behalf ofShow MoreRelatedThe Film Philadelphia- Prejudice on an Innnocent Man Essay940 Words   |  4 Pages Philadelphia- Prejudice on an innocent man Until this day, many members of the LGBTQ community are still fighting for their rights and to be accepted for who they are. This community has to challenge political set beliefs such as same-sex marriage to change the societal norm because of who they choose to love and to find their identity. Jonathon Demme’s Film Philadelphia embodies the G and Q in LGBTQ. The protagonist, Andrew Beckett, is fighting an ongoing battle with AIDS but has continued to excelRead MorePhiladelphia Movie Summary Essays2061 Words   |  9 PagesPhiladelphia - Summary Main characters:  · Andrew Beckett: A handsome, self-assured hotshot law graduate from Penn is on a fast track to partnership at his lawfirm. But hes hiding a dark secret from his self-satisfied employers: hes HIV-positive. When he gets fired while battling AIDS he decides to bring suit. He is warmhearted and cares much for his family who - especially his lover Miguel and his mother Sarah - are extraordinarily supportive during the case.  · Joe Miller: At first hes reluctantRead MoreEssay about AIDS and Philadelphia (1993)1126 Words   |  5 Pagescultural and social response to AIDS portrayed in the film Philadelphia (1993) covered all of these aspects and was extremely significant to the society and culture within the United States during the film’s release. It was one of the first American drama films and mainstream Hollywood films to acknowledge HIV/AIDS, homosexuality, and homophobia. Philadelphia provided us with one of the first popular and realistic depictions of AIDS within the medium of film. It as a series of setbacks and reprieves, howRead MoreCrisis Intervention and Counseling: A Case Study1006 Words   |  4 Pagesevent(s). (10 pts.) Andrew Beckett is homosexual, and lives with another man. His lifestyle has caused Beckett to contract AIDS, and the illness is becoming a serious issue for him. Moreover, Beckett has failed to be truthful about his lifestyle. He has been lying to his associates at the law firm in which he works. 2. Identify the type of crisis (Situational, Developmental, Existential). (10 pts.) Although there are situational and developmental variables at stake, ultimately, Beckett is dealing withRead MoreConflicting Perspectives Julius Caesar2413 Words   |  10 Pagesadvantage their own point of view opposed to the viewpoints of others. Conflicting perspectives are caused by bias, or prejudice, and self-interest from a person, event or situation that is encountered. William Shakespeare’s Julius Caesar and Philadelphia (1993), written by Ron Nyswaner and directed by Jonathan Demme, are both prime examples of when bias and self-interest lead to conflicting perspectives in society. More than anything else, conflicting perspectives are the immediate result of biasRead MoreThe City Of Brotherly Love996 Words   |  4 PagesPhiladelphia, the â€Å"City of Brotherly Love†, becomes the setting for a high-profile discrimination case in the movie Philadelphia. A successful lawyer named Andrew â€Å"Andy† Beckett (played by Tom Hanks) is fired from his presti gious law firm, because while being given the documents for his next big case, a senior partner at the law firm notices lesions that are a tell-tale sign of the AID’s virus on his face. It becomes up to Andy to defend his title as a successful lawyer against untrue accusationsRead MoreThe Epidemic Of The Aids Epidemic2044 Words   |  9 Pagesfollowing documentary and films expressed awareness to the public, they are: Documentaries: †¢ Common Threads: Stories from the Quilt †¢ The Age of AIDS †¢ On the Downlow †¢ Reporter Zero †¢ End Game: AIDS in Black America †¢ Silver Lake Life: The View from Here †¢ Hope is the Thing with Feathers Feature Films: †¢ Philadelphia †¢ Jeffrey †¢ And the Band Played On Over the course of the semester, the films have been analyzed ethically rating their values on society. The above listed films were separated into threeRead MoreMovie Review : The Movie, Philadelphia And A Dumb Man Who Experienced Many Important Events Throughout History1700 Words   |  7 PagesHanks once said, â€Å"Sometimes a man just wants the impossible.† In his lifetime, most would agree that Hanks achieved the impossible through his acting career; he personalized many influential movie parts from a gay lawyer with AIDS in the movie Philadelphia to a dumb man who experienced many important events throughout history in Forrest Gump. This shift in the acting world happened on July 9, 1956 when a star was born. Thomas Jeffrey Hanks was born in Concord, California; his parents names are JanetRead MoreHiv / Aids And Aids1854 Words   |  8 PagesIn the early 1990’s, around the time during which the movie Philadelphia came out, HIV/AIDS was thought to occur only thro ugh MSM (men who have sex with men) and was commonly referred to as â€Å"the gay disease.† Nowadays, it is no longer seen that way. HIV/AIDS is â€Å"now recognized as the most serious disease pandemic of our time† (Baur et al., 2011). With that being said, there are several prevention techniques that may reduce the risk of contracting HIV/AIDS. It is important to be aware of the six bodily

Online World Is Internet Home E Commerce - 1033 Words

Due to technology boost almost all aspects of People’s life style were somehow changed. Nowadays, one of the most important subjects in online world is internet home e-commerce. Generally E-commerce means buying and selling the products on internet . E-commerce, also known as Electronic Commerce which refers doing business online that consists of the buying and selling of products or services over electronic systems such as the Internet and other computer networks (typically via the Web). It is also called e-business, e-tailing and I-commerce. Michal Aldrich, an English inventor had developed the concept of online shopping. The idea came about during a walk with†¦show more content†¦From the 1990s onwards, e-commerce additionally would include enterprise resource planning systems (ERP), data warehousing and data mining. During 1994 e-commerce started to become more popular. It took almost four years to develop the Digital Subscriber Line (DSL) and security protocols (HTTP) which allowed rapid access to the Internet. One of the major improvement in e-commerce came with the development of Linux which is more open source and reliable and put a tough competition to Microsoft that compelled it develop much better versions of networking. During 2000’s, the meaning of the word e-commerce has gradually changed. People began to call the term e-commerce as the process of purchasing goods and services over the Internet using secure connections and e-payment services. At the end of 2001, the largest form of e-commerce, Business-to-Business (B2B) model, had around $700 billion in transactions. Amazon and Ebay are the first Internet companies to allow electronic transactions. Dell is another company which has contributed

Capital Analysis of Dave Solomon Gain in Financial System

Question: Discuss about the Capital Analysis of Dave Solomon for Gain in Financial System. Answer: Analysis as per assignment The definition of capital gain is the difference between cost of acquisition and capital in process is mainly known as capital gain in financial system. To analyses the gain or loss in a system. There are mainly three theory available. First one is Discount method which is only applicable where there is time of more that twelve months available for capital gain tax system. The second method is known as Indexation method which is applicable when assets acquisition done before 21st September and held for more than twelve month. The last one is residual method, this applicable for when assets are held for less than 12 month. Therefore, capital gain or loss will be calculated by applying these three methods. (Ato.gov.au, 2016) The exemptions are given by Australian government in gain on sale of capital. The property acquired before 20th September 1985 which are Selling of family house which is residential Reimbursement of amount due to particular illness or injury Motor Vehicle Any assents which is cost is less than $ 500 Waiving of carry forward of losses arising from capital gain in Assets Capital loss in long term: this is normal rule for asset capitalization is that the long term capital loss can be settled only against long term capital gain, in this regards no other set off is possible. It can be carried forward to subsequent assessment year and can be settled only against Long term capital loss. Capita loss in short term It is also a normal rule in asset capitalization loss can be settled against long term capital gain of assets. It can be carried forward to subsequent indefinite Assessment Years and set off against both short term Gain and long term gain. Analysis (i) As given in assignement, Mr. Dave Solomon use to live his two story building for last 30 years in now on sale, He purchased this assets for $ 70,000, and selling it for $ 8,50,000 on the stated date of 27th June of the present Tax year. The resident was originally sold through auction and buyer of this building paid $ 85,000 as advance money against purchase. But after advance money the buyer did not have enough money to pay the rest of the amount, therefore, advance money was forfeited. Hence, this $ 85000 received is assigned to the head of Income from other sources. Capital gain calculation The capital gain can be calculated as follows Sale payment $8, 65,000 It is exempted under the definition of CST I.E Family home exemption So, Long term capital gain Nil Analysis (ii) the sale of painting of pro hart, the date of purchase was 20th September, 1985 for $ 15,000 was finally sold for $ 1, 25, 000 The capital gain in this transaction Payment of Sale $ 1, 25,000 Less: Cost of acquisition (indexed) 15000*123.4/71.3 $ 25,961 Capital gain (long Term) $ 150,961 Analysis (iii) Sale of luxury motor cruiser which was purchased in late 2004 for $ 1, 10,000 was sold on 1st June of the current year to local boat broker for $ 60, 000 Therefore, capital gain of this item Sales proceeds $ 60,000 Less: Indexed cost of acquisition $ 1, 10,000 (Capital loss) long term $ 50, 000 Analysis (iv) as given in assignment, the sale of parcel of share occurred which is newly listed mining company on 5th of June of the current year for $ 80,000. He purchased these shares on 10th January of the current year for $ 75,000. To purchase these shares he borrowed a loan of $ 70,000 and paid interest on the loan of $5,000. He also paid $750 as brokerage for sale of the shares and $250 in stamp duty for purchase of share. As per income tax law, interest on loan is not a part of cost of acquisition. Hence interest on loan has not been included (Jin, 2016). Gain of capital can be calculated as Sale done at $ 80,000 Less: Brokerage $ 750 Less: cost of acquisition $75,000 Less: stamp duty $250 Short term loss in capital $ 4,000 Sale of residential property (Long term) $ 0 Sale of painting (Long term) $ 1, 50,961 Loss in sale of boat (Long term) $ 50, 000 Sale of share (Short term) $ 4, 000 .. Long term capital gain $ 1, 04,961 As per given detail, tax return of Mr. Dave for shows that capital loss of $ 10,000 from the sale of shares, therefore, this can be adjusted with current year long term capital gain Therefore, Net Capital gain in long term = $ 1, 04,961 - $10,000 = $ 94,961 As we all know that, the net Capital gain is the sum of all grain arrived from sale from sale of capital asset, in this all losses of the capital assets is subtracted which also included loss on sale of capita from previous year as well. In other words the tax on capital gain is same tax. The formation of capital gain assets is a type of assessable income of an assessed and therefor, tax should be paid on gain arising on sale of capital asset in the relevant income year in which sale took place. So, it is clear that, Mr. Dave gain on sale of assets in the same income year in which sale took place. Therefore, Mr. Dave has earned gain on sale of asset. As a result he can contribute fund to his personal superannuation fund. Mr. Dove has to maintain relevant records when some important and major transaction took place which includes, Interest on loans, Purchase receipts, Expense paid in regards to litigation fees, legal fees etc. Records regarding repairs and maintenance of assets and re cords of brokerage paid on shares (delisted 2016). As per given assignment and above capital analysis, Net loss in capital is summation of all loss arrived from sale of capital asset which includes loss from previous year, as per rule stated in part 1 Assesse cannot set off his capital loss from other source of income but should carry forward for subsequent years and deduct it from capital gain arrived in subsequent years. Capital loss can be carry forward for indefinite periods. A assesse does not have the right to choose not to set off capital losses against any capital gain however they can deduct such loss as per their choice with capital gain. If Dave does not have a positive capital gain, he shall sell more of his assets or acquire loan so that he can contribute to his personal superannuation fund and then buy a rented city apartment and withdraw tax free amount from his personal superannuation fund once he attains the age of 60 in august of next year. (learn.nab.com, 2016) Fringe Benefit Tax As given in assignment The periwinkle private limited is selling bathtub directly to public. This company is transferred to Emma on 1st May 2015. Emma is doing lot of travelling for business purpose, for travelling, the company has given a car to Emma, and this car can be sued for personal purpose also. The purchase cost of the car to the company is 33000 on 1st of May 2015. The journey of Emma completed about 10,000 kilometers by this supplied car, and this journey was completed starting from 1st May 2015 to 31st mar 2016. During this journey Emma has also done some expenses which is $550 for repair of the cars. These expenses can be recovered from the company. One upon a time car was not used and parked at the airport another stoppage of car was for 5 days for the scheduled maintenance. Company provided loan to Emma on 1st of September for amount of 5, 00,000 to Emma with interest rate of 4.45%. By this money Emma purchased a holiday home at the cost of $ 4, 50,000 with the loan amount and the balance amount was given to her husband for the purpose of share in Telstra. During the same year Emma purchased a bathtub which is manufactured by Periwinkle for $13,00. But the cost of manufacturing the bathtub is $700 for the company, and this bathtub can be sold to $2600 for another customers. Fringe Benefit Tax It is a tax which is being paid by the employers for some benefits given to employee by the employer, and this tax is applicable to non tax benefits also which is being paid by the company to their employees. But out of the aforesaid benefit, there are some exemptions in the fringe benefit tax which is given below. Benefits having taxable value of less than $ 300 Relocation expense of employees Housing allowance provided that the house is located at remote place. Loans which are exempted Expenses related to work Benefits of car provided by the company to staff provided the car has been used for work purpose. These are the details of fringe benefit tax. This Tax is liable on Car parking, Property and Residual, Car, Loan, Payment of Expense, Housing, Airline, transport, The definition of Fringe benefit tax includes car as a wagon of station or any vehicle used to carry goods on net weight of less than one tons or any vehicle used to carry less than nine passengers. But when the car is used for personal purpose i.e. and such benefit given by the employer to the employee fill comes under fringe benefit and hence tax will be calculated on such benefit. If the car by the company is provided for the period of less than three month then it will not be considered as that employee is holding car and fringe benefit tax is not be computed. As per the condition given is case study the car which used by Emma comes under the definition of fringe benefit tax. Therefore, car provided by the company comes under the law of fringe benefit tax. Another thing is that car is also used for private purpose, and there is a rule that if the car is not at the premises of the employer and is given to employee for private use and the car is parked at the premises of the employee. The car for the purpose of maintenance is being considered as out of the rule of fringe benefit act. The calculation can be done on the following two methods Cost Basis method By Applying Statutory formula A given in question Cost of the car =$33,000 No of days for fringe benefit tax = 335-5 =3 The car kept idle during maintenance of the car, and this will be not used as tax calculation for fringe benefit act. Whereas car parked at airport will be included in total days used by Emma for private use. Has the keys of the car been given to the employer the same would not have been included in Total Days. The car runs for less than 15000km during fringe benefit period. As a result the rate would be 20% Tax Calculation $33000x20%x330/365 $5,967 Subtracting the expense occurred by the employee $550 Amount of fringe benefit tax to be calculated on $5417 Case of loan provided by the Periwinkle to employee at a low rate of interest Whenever and employer provides the load to the employee at the lower interest rate, then fringe benefit tax can be calculated. The normal rate of interest in the market is 5.95% while periwinkle given load at 4.45%. Therefore, tax for the loan taken at lower interest rate 5, 00,000* 1.50% = $7,500 But Emma used $450000 for the purpose of buying a holiday homes and rest of the amount was transferred to her husband for purchase of share. Since Emma incurred $ 4, 50,000 for house work, hence the taxable value will remain same i.e. $7,500. At a condition when Emma use the entire amount of loan by herself i.e. for buying property worth $ 4,50,000 and buying shares worth $ 50,000. Fringe benefit tax would be computed as follows Taxable value of the loan fringe benefit without the otherwise deductible value = 5, 00,000*1.50% = $7,500 Ignore any interest charged and assume that the loan was interest free =$5, 00,000*5.95%= $29,750 Now suppose that the employee had paid interest equal to the amount of taxable value 29,750*10/100 $2,975 Now look at the real situation if employee is being charged interest on loan =$5, 00,000*4.45%*10% = $2,225 Subtract iii-iv = $ 2,975- $2,225 = 750 Taxable value (i-v) 7500-750 = $ 6750 Relaxation in Debt in fringe benefit As per given in question, the bathtub purchased by Emma at a cost of $1300, which was sold in the market at a cost of $ 2,600, Therefore, the difference in i.e. $2600 - $1300 comes and then liability of fringe benefit. References Al-Ali, N. 2003,Comprehensive intellectual capital management. Hoboken, N.J.: Wiley. Dunbar, N, 2000,Inventing money. Chichester: Wiley. Kaplow, L, 2006,Taxation. Cambridge, Mass.: National Bureau of Economic Research. Costantini, P. 2006,Cash return on capital invested. Amsterdam: Butterworth-Heinemann. Reid, G. 1998.Venture capital investment. London: Routledge. Vataliya, K. 2008.Management of working capital. Jaipur, India: Paradise Publishers. Smith, J, 1993, Taxing popularity. Canberra: Federalism Research Centre. Taxation, 1995, Canberra: Australian Govt. Pub. Service. Wilkinson, M,1992,Taxation. Basingstoke: Macmillan. Global Property Guide. 2016.Australia capital gains tax rates, and property income tax. [ONLINE] Available at:https://www.globalpropertyguide.com/Pacific/Australia/Taxes-and-Costs. [Accessed 19 May 2016]. Jin, L., n.d. Capital Gain Tax Overhang and Price Pressure.SSRN Electronic Journal. T., J., 1959. Capital Gain.Science, 129(3363), pp.1583-1583. The taxation of capital gains. 2016.The taxation of capital gains. [ONLINE] Available at:https://www.taxpayer.com.au/KnowledgeBase/10080/Individuals-Tax-Super/Capital_gains. [Accessed 19 May 2016] J., 2011.Tax for Australians for dummies. Richmond, Vic.: John Wiley Sons Australia. Capital gains tax | Australian Taxation Office. [online] Ato.gov.au. Available at: https://www.ato.gov.au/General/Capital-gains-tax/ [Accessed 19 May 2016]. Capital gains tax. [Canberra]: Australian Taxation Office. Calculating Capital Gains Tax - the basics for Australian investors | deListed Australia. [online] Delisted.com.au. Available at: https://www.delisted.com.au/capital-gains-tax/basics [Accessed 19 May 2016]. Calculating and paying capital gains tax. [online] Help and guidance. Available at: https://learn.nab.com.au/calculating-and-paying-capital-gains-tax/ [Accessed 19 May 2016].

The Case Of Ufo On Earth Essays - Roswell UFO Incident, Roswell

The Case Of Ufo On Earth UFOs and Aliens on Earth If you had mentioned seeing a Unidentified Flying Object (UFO), or spaceship from another planet 100 years ago, you would probably be thought of as a raving lunatic. If you had mentioned one 50 years ago, the case would be thought about, but with much suspicion. Today, many people would believe you, and, if you had evidence to prove it, the government would take a very close interest in your case, yet many people would call you an idiot. Despite all the evidence that indicates UFO's exist, there are still many people who will not listen to any evidence, and the government covers up evidence and alters news releases on the subject. The Roswell case is one of the best documented, and most controversial UFO cases ever. In July of 1949, at a small airforce base in Roswell, New Mexico, a small, brightly glowing object was observed to crash land at about 11:30 P.M. There were many people who had seen the crash, and they had described that it was brighter, and fell much slower than any meteors they had ever seen. At St. Mary's Hospital in Roswell, two Catholic nuns, saw the crash, directly north of them, and logged the crash to have occurred on July 4, between 10:00 and 11:30 PM. Southwest of the base, Corporal E. L. Pyles looked to see what at first he thought was a shooting star, only it seemed to be to large to be one. He testifies that the crash happened about 11:00 PM also. There were many Military officers in the area who had seen the object as well. The object was appearing on military radars for many days before the crash. Before the crash, on July 1, all of the officers and technicians at the base had been tracking an unidentified object on their radars. Starting on July 2nd, Steve MacKenzie, who was stationed at Roswell, was ordered to report to the White Sands Proving Ground radar sites and report directly to the brigadier general at the base. The Brigadier General's orders were to inform him of all the movements the object made. At White Sands, there had been doubt as to whether this object was a malfunction of radar equipment, or, if it was in fact, real. So , the airforce had other radar sites in Albuquerque and Roswell look at the area on their radars. It was shown that they had, in fact, a real object. During the evening of July 4, the object changed. It was growing bigger, then shrinking back to it's original size, the blip was pulsating, then the blip grew quite large, and disappeared from the screen. Because sites in Albuquerque, White Sands and Roswell were tracking the object, the airforce had a vague location about where it crashed. The airforce then decided to launch a comprehensive search the following morning. The airforce, however, was the last to arrive at the site. A group of archaeologists being led by Dr. W. Curry Holden, had arrived earlier. One of the students recorded the object as a crashed wingless plane, with a flat fuselage. The archaeologists then left to inform local authorities of an aircraft accident. When the airforce arrived at the Roswell crash site, there were two other people exploring, a man named Ragsdale and a woman named Truelove. They had been collecting pieces of metal from the site, tossing it into their jeep . But, what they saw after that was much more significant. There were bodies, lying about. There were several of them, about four or five feet long. There were five in total, obviously not human. There were three dead bodies, one in critical condition, and one, apparently fine. They threw the debris clear of their jeep when the airforce started driving up, and got out of there as fast as they could because of fear of being arrested. When the airforce arrived, they looked around, and they saw the large craft in the side of the mountain, partly buried, leaning at about a 30 degree angle, with large pieces of debris scattered about. After the airforce had searched and photographed the area, they began cleaning up. The bodies