America Must Awake from the Nightmare of the Past to the Light of a New

America Must Awake from the Nightmare of the Past to the Light of a New Day Nostalgia is America's fatal disease. We love to "go back," to talk of the good old days, to wish we could return to an era forever gone. This rhetoric that warms our hearts, though, is, ironically, the impetus for our national self-destruction. Nostalgia valorizes a past that never was, casts a dark shadow of distortion across the present, and prevents us from projecting a viable, sincere vision of a better future. When we, as a nation, say we want to go back to a time past, that's very often what happens, for such talk sends us into a regressive downward spiral that prevents critical social progress in America. The American political scene is shot through with the rhetoric of nostalgia. A growing movement in the United States, led by conservative and neoconservative politicians, scholars and spokespeople, heralds a return to an America they believe has died in the tumult of recent social change. This America, they say, was one where we all worked hard and took care of our own. It was a harmonious place where everyone, from presidents to janitors, shared common values on community, family, government, and life. We need the American Dream back, the rhetoric goes. Way back when, with some elbow grease and a little ingenuity, everyone could have a house in the suburbs and a new white dress for their daughter on Easter Sunday. Enough of this social chaos, where everyone complains about everything, and they're all looking for a free handout from the government. We need to go back to when things were right_to when fair was fair, everyone believed in the family, and people had their heads on straight. Sounds nice, doesn't it?! ... ...edom_beyond that which any peoples have ever before experienced. This chaos is difficult and always challenging, and leaves us with nothing to hold onto. The answer to these challenges, though, is not to turn in this chaos for a new white dress and a home in the suburbs. Rather, we must create a new color of virtue, find a new place of hope. We need not out of fear go back to our past, as American nostalgia tells us to. We must shed our fears and strive for a new order, one forged in chaos and grounded in freedom. New cultural and political norms, on structures from family to government, are waiting to be born, and it is our job to create and nurture them. It is time to lay our fear of the unknown aside and jump headlong into the darkness of the future. Only then can we hope to someday awake from the nightmare of the past to the light of a new day.

Internet Gaming Addiction Essay

Computer games are software which developed with an interesting plot, amazing graphics and unreal concepts which you may only see in those games, fantasy movies or animated movies. There are many types of computer games. There are some games that are really addictive making players unhappy if they were offered just a nick of time for playing. Some computer games drive and put the player at the highest level of eagerness to finish the game and wait for the next version. These games are addicting for only a short period of time, and stops after finishing it. The bad thing here is when the player starts to look for another game similar to his previous game. This surely is a sign of addiction. These computer games have characteristics that may or may not be experienced in real life. The difference of these games from the real world is that it makes the user do virtual things that people don’t do in real life. These games are designed to entertain people and one of its objectives is to make people hooked to it. If there are more people hooked, then the producers of the games get more profit. How did these games appeal to the people? Some games may not have done its objective but there are some that greatly caught the attention and time of the people who played it. Another thing is that these games offer competition. It is the same competition that we experience in real life. If the player performs well over the other players in the game, he feels satisfaction. In order to stand among the rest, a player needs to play hard or devote more time. It is just like when we want to standout in class, we have to study harder or when we like to be the most outstanding player in our favorite sports, we have to practice more. A person gets satisfaction after achieving something that he or she wants. This achievement is easy to acquire in computer games as compared to real life. You just sit down, run the game, and enjoy yourself while achieving your goals. However, computer games are far from our real world. You may relate to them, but the real thing is really different. Sometimes, the things that happen to your character in a role playing game may resemble the exact opposite of what is happening to yourself. When your character in the game gets richer, it does not follow that it could happen to the real you. Actually, it does the other thing – you become poorer. Getting addicted to these computer games may be enjoyable but there are serious consequences. Addiction always leads to negative effects. It renders a person irresponsible and makes him forget more important things he should do, and worse, people who are close to him. Sometimes life itself could be just thrown away like a disposable item. A South Korean man was reported dead after playing online game continuously. The death was caused by heart failure due to exhaustion, lack of sleep, and not eating enough (BBC News, 2005). Not sleeping or lack of sleep leads to failure or weakens the capability of our body to resist sickness. And gamers always force themselves to play up to the point that they even lose the time for sleeping. If normal people who lack sleep do not feel good sometimes, then this fact also applies to the gamers. Playing computer games is not for free. It uses electricity, some needs Internet connection, and sometimes you have to pay the game servers to play their online game. Living our daily lives is not for free either. We need resources to support our needs. We need to work to earn resources. Lucky are those teenagers supported by their parents. And obviously those parents will not support for addiction to computer games. It is also a reality that we may earn money from playing games because there are things in a computer game especially in online games that can be traded off with real money. But this money is not enough to support our needs. Addiction to computer games, generally, will not do good effects to the people. If you want to play computer games, you can play them. But be sure to remember not to fall on its trap on becoming addict to it. It has never been good to be an addict on computer games or anything. The only problem is, sometimes, you tend to ignore things because it is being blocked by something attractive or enjoyable. Being responsible is the key to avoid addiction. You better think of yourself, your family and your future. Do not let yourself get entangled in the roots of addiction. You should balance all the things that you do. Do not forget to be happy or do necessary things for your own life. You should know and set priorities in life. You should ask yourself what is important. Think critically, responsibly and do not stop with that. Whatever might be the result of that thinking, carry that on. Just plant in your mind that being an addict to whatever is not good. References: BBC News. 2005. S Korean dies after games session. Retrieved May 1, 2007. http://news. bbc. co. uk/1/hi/technology/4137782. stm.

No One Factor Was Directly Responsible For The French...

No one factor was directly responsible for the French Revolution. Years of feudal oppression and fiscal mismanagement contributed to a French society that was ripe for revolt. The economical downturn may have been the kickstarter that began the revolution as the taxes rose higher and outrage at the crown heightened. The economy began to destabilise in the late 1700s, and the king decided to bring in financial advisers to look at the weakened French treasurey. Each adviser gave the king the same warning that something had to be done and radical changes had to be made, but each were, in their turn, kicked out. After the financial crisis began to effect France more harshly, the king finally decided that something had to be done, and so he appointed a new controller general of finance, Charles de Calonne in 1783. Calonne suggested many ways to get France out of the spiral, but most balanced on the nobility paying taxes as well as the French public. He pleaded with them at the National Assembly, but to no avail. Thus, financial ruin became imminent. The Jacobins, led by Robespierre - who wanted the king out of the picture entirely – where the radicals of the Assembly. Whereas the Girondins took a more moderate approach to the monarchy. This led to the rift in the assembly, which caused the Girondins to lose power. Austria and Hungary were at war with France for most of the National Assembly’s lifespan, and the rage of the people when the war was going badly started theShow MoreRelatedRESPONSIBLE FOR THEIR OWN DOWNFALL IN 1830? Essay example1298 Words   |  6 PagesBOURBONS WERE RESPONSIBLE FOR THEIR OWN DOWNFALL IN 1830? In July 1830 a second French Revolution caused the then monarch, Charles X, to abdicate. He was replaced by the Duke of Orleans, marking the end of the Bourbon restoration, which had seen the Pre-Napoleonic regime return to power after the emperor’s exile. Although it lasted 15 years, and must therefore be judged as having its successes, cracks began to form in the regime and general dissatisfaction led to outspread revolt and revolution. It canRead MoreFactors Leading To The French Revolution Essay1084 Words   |  5 Pageswere the famous words of French Enlightenment thinker Jean Jacques Rousseau, but these simple words are also an example of the feelings and inevitable reality of most French people during the late eighteenth century. It was the writers, thinkers, and philosophers like Rousseau whose principles shaped the beginning of a monumental movement throughout Europe which eventually led to the French Revolution. The Enlightenment, also known as the Age of Reason was a time in French history that is best characterizedRead MoreThe Taiping Rebellion And The French Revolution1685 Words   |  7 PagesThroughout history, rebellions and revolutions shaped societies and created better conditions for the people of those societies. The Taiping Rebellion and the French Revolution successfully shaped their societies by means of political and social reforms. They were both influenced to later achieve their unique successes because of a multitude of pushing factors, such as the existing social and political conditions of China and France. Natural disasters, breaking away from tradition, and China sRead MoreResearch Paper On Napoleon Bonaparte1007 Words   |  5 PagesSlade Rheaume Dr. Claussen Europe and Empire 7th November 2017 Research Paper The French Revolution began as an expression of rebellion against centuries of absolute rule in France. After an interim of experimental liberalism under the rule of Jacobins and Girondins and then the infamous reign of terror, the people of French were drawn to a man who promised them a return to stability, and   honor through the expansion of empire. France and it’s people had long yearned for this sens eof honour, itRead MoreThe Enlightenments Eras Most Notable Thinkers1684 Words   |  7 Pagesï » ¿The Enlightenment was a crucial period in modern history for the simple fact that it engendered some of the thoughts that are directly responsible for contemporary social, political, and religious institutions. This epoch, along with the Renaissance, helped to spur Western Civilization out of the Dark Ages and into contemporary conceptions of modernization. Not surprisingly, this time period is characterized by a number of different seditions and the revolutionary tenets tha t fueled them which wereRead MoreThe French Revolution Essay2068 Words   |  9 Pagesthe eighteenth century, France was an aristocratic bureaucracy, presided over by sovereign monarch Louis XVI. France was ruled under the Ancien Rà ©gime; a social and political system established by the French in the early renaissance period of the fifteenth century, until the late eighteenth century where it was violently overturned in the French Revolution. ‘ Under the Ancien Rà ©gime the richer a man was, the less he paid.’1 The French Revolution, beginning in 1789 was an era of social and politicalRead MoreEssay about Three Causes of World War I1734 Words   |  7 Pages20th century also played a decisive role. Fights over the colonies contributed to the establishment of complex set of international alliances, which helped to destabilize the European balance of power and when combined with the third factor - instability in the Balkan region - inevitably sparked off the First World War. Besides the three main causes, they were also other conditions, like the arms race between Germany and Britain, a process of social-economic modernizationRead More Causes of the French Revolution Essay2786 Words   |  12 PagesDickens, A Tale of Two Cities Reflect upon your lifetime. Was there ever a moment where you felt mistreated, or unequally represented? Maybe it’s that your boss listens to your other coworkers and not you. Or that you feel like the government is listening to corporative powers and not the people. Inequality fosters resentment. How would you feel if your voice wasn’t heard? The concept of inequality is not exclusive to the French Revolution. In fact, these variations are seen within our modern relationshipsRead MoreCommon Sense By Thomas Paine1574 Words   |  7 PagesCommon Sense was written by an Englishman, Thomas Paine, who came to the American Colonies in 1774. He had strong opinions about the British Monarchy – and monarchy in general – including the fact that by nothing more than an accident of birth one man had rule over so many other humans. He viewed this elevation to monarch unnatural as all men are created equal. Additionally, Paine notes that â€Å"there is something e xceedingly ridiculous in the composition of Monarchy; it first excludes a man fromRead MoreThomas Gage And His Impact On The Revolutionary War Essay1608 Words   |  7 PagesThomas Gage and His Impact on the Revolutionary War Matt Thompson Mountain View High School â€Æ' Back in 1774 Thomas Gage had a job that no one would envy. He would be tasked with stemming the tide of a rebellion in the colonies of North America. Many considered him the protagonist of the English cause in the Revolutionary war. Tensions were rising and Gage had just been appointed Military Governor of Massachusetts. With this title, he would effectively be the most powerful British official in

Robin Hood A Thief or a Hero Essay - 840 Words

A thief considered a hero. He was an excellent archer. Robin Hood was a hero in his time. While many believe he was a thief and a villain to the law, others feel he was a hero to the poor. Some people might say that Robin Hood stole from the government, and stealing is a crime, no matter what your cause is. They might also say that if people in this day and time stole from the rich and gave the money to the poor, they would be arrested because stealing is against the law. Finally, people who think Robin Hood was wrong in what he did might say that he betrayed his country. It is true that Robin Hood stole, he was an outlaw because of it. Any person who steals from the rich in this time and gives to the poor will be arrested and likely put†¦show more content†¦Since the leaders of the government were corrupt, the people from whom Robin Hood stole were evil and villainous. When people today claim to be a modern day Robin Hood by stealing from the rich and giving to the poor, it is an evil person stealing from the innocent. Robin Hood was a good person stealing from the evil people. That’s the difference. Robin Hood did the right thing by betraying his country. The things his country was doing were evil and corrupt. (Lindahl 1). When your country is doing terrible things, like persecuting the innocent, poor people of the country, (Lindahl 1), it would be wrong not to betray the country. They were also involved in charging ridiculous taxes and oppressing the common people of the land. (â€Å"Robin Hood: The Folk Hero† 2). This is yet another reason that Robin Hood had to betray his country. Fighting against the evil is always the right thing to do whether you have pledged allegiance to them or not. Robin Hood was not a thief. He was simply taking what was stolen from the common people and giving it back to them. The leader of the country was the true thief. He charged outrageous taxes that the people could barely pay, and oppressed them when they could not pay it. (â€Å"Robin Hood: The Folk Hero† 2). This is what makes him a thief. Charging outrageous taxes that almost no one can pay is unnecessarily and maliciously taking something that belongs to someone else for your own benefit.Show MoreRelatedA Short Story : The Story Of Robin Hood1102 Words   |  5 Pages Robin Hood: a fictional tale, a notorious thief, or a combination of both? Robin Hood is one of the most popular cultural folk heroes known to man. Although historians have ideas regarding the livelihood of Robin Hood, none of them can undeniably prove he actually existed. There are stories that differ in ways, and because of this he is still a mystery. People have an idea of where it all started, know the dif ferent names and tales that he consists of, and know what he is known as today, yet manyRead MoreAnti-Heros1411 Words   |  6 Pages COMM 246 04/11/2012 Modern Anti-Heroes In modern media violence is worshiped and the hero is not always a law abiding citizen. The anti-hero is becoming increasingly popular. Many anti-heroes are criminals. Writers have the ability to have their audience fall in love and care about an anti-hero. Looking up to these anti-heroes might have some devastating affects on society. Violent media, particularly movies, could very well have an affect on the number of violent crimes being committedRead MoreThe Real Heroes in Literature1890 Words   |  8 PagesWhat images are associated with the words â€Å"hero†? A muscular Hercules saving the world from Hades? A knight in shining armor bravely riding into combat? Words like bravery, strength, pride, and self-sacrifice are commonly connected with a classic hero. But are those the only characteristics that make someone heroic? A dictionary definition of a hero is â€Å"a man of distinguished courage or ability, admired for his brave deeds and noble qualities†; however, this is a very elastic definition and thereRead MoreRebellion Analysis: Good or Bad?855 Words   |  4 Pagescharacters being rebellious. Robin Hood is a good example of rebelliousness. In the story Robin Hood the main character Robin Hood leads a band of marauders and confronts corruption in their local village leading to the upris ing of the king. He takes the gold that he steals and gives it to the poor townspeople in the villages controlled by the king. This is the perfect case of how being rebellious can be heroic. 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Hamlet, by William Shakespeare, Play Study - 734 Words

Do opposites attract? Or just want to destroy one another? Foils highlight the characteristics of the protagonist by contrasting their behavior to other characters. Hamlet is a foil to Fortinbras, Laertes, Horatio, and Claudius. Hamlet’s father kills Fortinbras’s father, Claudius kills Hamlet’s father, and Hamlet kills Laertes’s father. Each character reacts differently to the situations they are put in. Though similar in some ways, the character differences are magnified when they are challenged. Fortinbras is opposite Hamlet when it comes to their behavior in regards to their circumstance. Hamlet’s father has been murdered and Hamlet was passed over as heir to the throne. Likewise, Fortinbras had his father and his throne taken from him (at the hands of Hamlet’s father). However, the ways the two react to their similar situations differ substantially. Hamlet indecisively contemplates revenge while Fortinbras actively engages an army to aven ge his father. It is in this action that Fortinbras successfully regains the throne that belonged to him, and it is in the inaction that tortures Hamlet. Fortinbras is similar to Hamlet - both lost their fathers, both are princes of their respective nations. But where Hamlet is primarily concerned with internal politics in Denmark, Fortinbras is engaged in real leadership of the Norwegian armies and expands his countrys territory. Laertes is another foil character of Hamlet. When Laertes discovers that his father, Polonius, has beenShow MoreRelatedHamlet Theme Of Death1278 Words   |  6 Pagesanalysis of the theme of death in Hamlet, Acts 3-5) â€Å"The undiscovered country, from whose bourn No traveller returns, puzzles the will,† (Shakespeare 144 Act 3 scene 1 lines 86-87). The question that still plagues humanity today. What is after death, where do we go? No one of this earth can answer this question. In the play Hamlet, by William Shakespeare, the theme of death is one of the main themes of this famous play. The theme of death continues throughout the entire play from the beginning of the firstRead MoreWilliam Shakespeare: A Legendary Author Essay896 Words   |  4 PagesWilliam Shakespeare’s intellectual use of the English language is what brought him prosperity throughout his lifetime, and what brings us to tears and laughter in the modern world. The life of Shakespeare is of great importance to English literature because of his many contributions including poetry, stories, and plays. However, many people do not know that he also owned a business. â€Å"William Shakespeare was a professional actor , a businessman, and a playwright. Today, nearly four hundred yearsRead MoreThe Life of William Shakespeare669 Words   |  3 PagesWilliam Shakespeare, extensively known as one of the greatest writers in the history of the English language in addition to England’s National poet. He has been responsible for the construction of an impense amount of histories, comedies, tragedies and poems. A portion of plays written by William Shakespeare were constructed and designed to influence his audience in many different ways. Wither it be social, cultural or economical each play would stimulate the thoughts and emotions of the audienceRead MoreHamlets Fatal Flaw Essay688 Words   |  3 PagesShakespeare’s Hamlet is an interesting play in many ways. The character Hamlet is particularly intriguing in regards to his fatal flaw. Hamlet’s fatal flaw is a specific trait that forces him to postpone killing the king and it is this trait that drives Hamlet mad (Shakespeare 1.4.2 3-38). This Shakespearean tragedy is open to many interpretations of Hamlet’s fatal flaw. Two recent film productions of the play, Kenneth Branaugh’s Hamlet and the Zeffirelli’s Hamlet, each show a different fatal flawRead MoreWilliam Shakespeare s Romeo And Juliet1733 Words   |  7 PagesShakespeare is a figure shrouded in mystery. In this paper, the title of â€Å"Shakespeare† will refer to the author of the works currently credited to William Shakespeare of Stratford-upon-Avon. Shakespeare is undoubtedly one of the most famous writers of all time. He created masterpieces like Hamlet, Macbeth, Romeo and Juliet, and several more. For a long period of time, William Shakespeare from Stratford-upon-Avon was considered the author of all the works credited to Shakespeare. For over a centuryRead MoreHamlet, By William Shakespeare880 Words   |  4 PagesWilliam Shakespeare is praised as the pioneering English poet and playwright whose collection of theatri cal works is regarded as the greatest artistic value throughout the history of English literature. Shakespeare delved into the spiritual and mental component of humanity and the consequences that arise from this human spirit when it is disputed. The most famous revenge tragedy play, Hamlet, is an excellent illustration of Shakespeare’s philosophical study of human nature. In Hamlet, the arguableRead MoreWilliam Shakespeares Hamlet981 Words   |  4 PagesWilliam Shakespeare is a historic writer that is well known and wrote many plays in his lifetime. In most of his plays, if not all, he has incorporated hidden meanings and messages. The majority of his hidden meanings are controversial topics of his time period. In Shakespeare’s play, Hamlet, the controversial topic that is throughout the play is religion and the afterlife. Afterlife plays a big role in Hamlet and is discussed throughout the play. Multiple authors have written on the topic of afterlifeRead More The Wo rks of William Shakespeare Essay1429 Words   |  6 PagesThe Works of William Shakespeare William Shakespeare is customary regarded to be the finest dramatist the world has ever seen and the greatest poet who has created his plays in the English language. Besides, Shakespeare has been the world’s most famous author. No other writer’s works have been published so many times or read so broadly in so many places. Shakespeare knew human nature as few other writers have. He could notice in a particular dramatic case the qualities that refer to all humanRead MoreLiterary Analysis Of Hamlet 1366 Words   |  6 Pages21, 2015 Literary Analysis Psychological State of the Characters in Hamlet The English Play writer, William Shakespeare had written many well-known pieces of work including Hamlet. Hamlet is known to be one of his most popular works. Hamlet was written in the late 16th Century about the Prince of Denmark. The original title of the work was The Tragedy of Hamlet, now it is referred to as just Hamlet. In Hamlet, William Shakespeare uses the mental state of his characters to prove that not all charactersRead MoreSomething and Nothing in Shakespeares Hamlet Essay1731 Words   |  7 Pages   Ã‚   Can nothing be something? Or can something turn into nothing? Shakespeare would have the reader believe both are possible. A person can be something and nothing as exemplified when Ophelia asks Hamlet What is my Lord? and Hamlet replies Nothing.(3.2. 109,111) Shakespeare uses nothing multifariously in his tragic play   Hamlet.   Nothing becomes a way for the reader to draw parallels between Young Hamlet, and his slain father.   Young Hamlets   use of   the word nothing, consistently

Portable Languages Component Reusability Free Essays

Java is a programming language that uses object-oriented codes along with reusing code components. This paper will briefly describe how Java achieves these two important features, and why the features are desirable in modern software engineering. Object-Oriented: Java achieves object-oriented programming language by using classes and objects to organize the data. We will write a custom essay sample on Portable Languages Component Reusability or any similar topic only for you Order Now Also, many of the object-oriented programming concepts are implemented in Java. Some concepts are: class, object, inheritance, encapsulation, and polymorphism. Java allows component reusability through the inheritance concept. This means that all the public codes inside the parent class can be re-used inside the child class (Gaddis, 2011). Desirable: These features are desirable in modern programing or software engineering because of the reusability the coding can go through. One code can be used in several places or parts of a code can be re-write to fit into a different part of a program that is needed. Conclusion: Java is necessary for applications to run over the internet from a web server, and applets that run in a web browser. It is formed of different components that can be used over and over to form a software program. Engineers desire Java because of its usability through the inheritance concept. How to cite Portable Languages Component Reusability, Essays

Taxation Law Alternative Assets Insights

Question: Describe about the Taxation Law for Alternative Assets Insights. Answer: Introduction: The taxation act of Australia was introduced by Queensland in the year 1902. In order to help the Australians First World War Federal income tax was introduced in the year 1915. It is the most important system to collect revenue from the individual of the country. The financial year or the assessment year in Australia starts from 1st July. 1: In the cited case Hilary by profession was the rock climber, agrees to sell her life details and pictures to the newspaper for ten thousand dollars. She has no experience of writing any stories in the past. To consider the fact of this case we should highlight the matter of Brent vs. FCT 1971. In this case, the wife of Biggs gave an interview to media, sold some of the pictures to them, and earned some cash on support of it. The money which she earned can be treated as a revenue income as per the act because the services were carried out by her for the organization. According to sec.26 (e) of Income Tax Act, any payment received on behalf of services rendered by an individual can be termed as an individual income. She did not draft the reports, which were occurred in the newspapers, the journalists built a report of her comments. She had given the ideas only. She received the amount by dedicating her seconds to the interviews. The news which she has was an asset for her and when s he disclose the news to the media it no longer remain secret, therefore, she lost her capital asset and the amount which she earned from them is to be treated as income from capital nature. In the cited problem, Hillary received money by disposing her life incidents to the media. The answer differs if she does not dispose her story to them. However, if she signs an agreement to sell her story in the near future she is doing a work for the company and receives money for her work. According to the definition, it is income for her, and, hence she is liable to pay tax. 2: In the given problem, the father has given forty thousand dollars to his son for clearing his loan. His son will give back to him$50,000 after certain years. To provide any conclusion for the problem, it is relevant to analyze the facts of the case Riches v Westminster Bank ltd; 1947 to provide any conclusion. As per the act, interest for withholding tax is to be charge @ 10% (according to Part III, Division 11A of the Income Tax Assessment Act 1936). Assessable income of an individual includes the following: ncome which were earned from the deals outside the ordinary course of business Amount earned or received in the form of commission Value received in the form of dividends on business investments Amount which were earned outside Australia by an Australian resident income earned by pre-received or accrued interest on business investments, income earned from the payment of lease and hire charges Profit earned by disposing capital assets. In the given case, the amount earned by the person from his son somehow becomes a part of his total income, and, hence, to be treated as a taxable income. His son has cleared all the dues with an interest along with the principal amount within a period of 2 years by making only one receipt (cheque) for the payment, which includes the interest also. The act requires a person to maintain separate entries for interest and the principal amount so that taxation amount can be calculated more smoothly and accurately. The transaction will affect the total income of the guardians also. Therefore, the amount, which they acquired from their legal heir, has to be considered separately in their books. 3: According to Australian Income Tax Act, capital gain taxis the part of income tax act which can be ascertained by deducting the value of an asset and the actual amount of an asset, which is received by an individual while disposing it. If the amount of capital loss exceeds during the year the excess value of an asset can be carried forward for next assessment years. Assets such as residential buildings, motor-car which is used for private purpose are exempted from CGT. There are various methods to obtain capital gains: Discount method: the property which was possessed by an individual at least for a period of twelve months is eligible for it. As per the act, the slab rate of discount is 50% for individuals and 33.33%for the person who has superannuation funds. It can be calculated by deducting the cost base and capital loss from capital proceeds than the discount rate has to be deducted from the income. Indexation method: the property which was held by a person before September 21, 1999 can be calculated on the basis of indexation method. It can be calculated by applying the indexation factor and by deducting the amount of cost from capital proceeds. Other method: The assets which were acquired by an assessee at least for a period of six months are to be calculated by this method. It can be calculated by subtracting the cost base from capital proceeds. Exempted income under this category are as below: Any property held before pre CGT event i.e. before September 20, 1985, The asset held by an assessee as his main residence, Assets acquired for up to five hundred dollars which includes jewellery, stamps, etc., held for self Cars and other small motor vehicles, which has a carrying capacity of less than one tonne and less than nine passengers. Coverage for a damage which occurred on business premises or for personal damage. Profit and loss earned by disposing of bonds and notes at a discount will fall under ordinary income tax. Payments made under government policies. In the given problem, Scott bought a piece of land during the year 1980 and constructed a building on it during the year 1986. The total amount of land after construction is one hundred fifty thousand dollars. The owner used the property for the purpose of hiring and renting. Afterwards, he sold the asset at an auction for eight hundred thousand dollars. He earned a capital gain of six hundred fifty thousand dollars by selling his property. The person cannot claim for exemption under the head CGT because the property was used by him for renting purpose. Hence, the whole amount of the asset is chargeable under the head capital gains. Again, if the person sold this asset to his daughter than he can claim exemption on this asset. As per Gift Tax Act of Australia, the whole value can be exempted from his income. Again, if the caretaker of the asset was the company instead of individual and the company is associated with the renting and hiring business than the total income earned by capital gain can be set off under the head business from profit and gain. In the given case, the person is not eligible for exemption under the head capital gains. The tax rate will differ in each case. For individual the rate of tax lies in between 45% of his total income but for the company the effective rate is 30%. Therefore, to conclude we can say that the income tax law of a country helps the nation to earn revenue income, which can be use for the benefits of an individual only. Therefore, it is the duty of each individual to pay the tax accordingly. References: Barkoczy, S. (2016). Foundations of Taxation Law 2016.OUP Catalogue. Butler, D. (2016). Superanuation: $1.6 m balance cap examined-more tax on death benefits.Taxation in Australia,51(1), 41. Edmonds, M., Holle, C., Hartanti, W. (2015). Alternative assets insights: Super funds-tax impediments to going global.Taxation in Australia,49(7), 413. .Harding, M. (2013). Taxation of Dividend, Interest, and Capital Gain Income. Long, B., Campbell, J., Kelshaw, C. (2016). The justice lens on taxation policy in Australia.St Mark's Review, (235), 94. Morgan, A., Mortimer, C., Pinto, D. (2014). A Practical Introduction to Australian Taxation Law. Morse, S. C., Deutsch, R. (2016). Tax Anti-Avoidance Law in Australia and the United States. Palmer, T. (2013). UQ Library Guides: Taxation Law: Get started. Woellner, R., Barkoczy, S., Murphy, S., Evans, C., Pinto, D. (2016).Australian Taxation Law 2016. Oxford University Press.