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Characterization of Elizabeth and Mr. Darcy in Jane...

Characterization of Elizabeth and Mr. Darcy in Jane Austens Pride and Prejudice Elizabeth Bennet, the heroine of Jane Austens Pride and Prejudice, is an authentic character, allowing readers to identify, sympathize, and grow with her. Unfortunately, Austen does not create a match for Elizabeth who is her equal in terms of characterization. Mr. Darcy, Elizabeths sometime adversary, beloved, and, finally, husband, is not so carefully crafted as she, for his character is somewhat undefined, made up of only mystery, inconsistency, and conventionality. Elizabeth is, initially, quick to make judgments and just as quick to hold fast to those preconceptions. In effect, Elizabeth represents both aspects of the novels†¦show more content†¦The shadowy Darcy is at once a compelling presence in the novel (Auerbach 346), but a mysterious one as well. Reaching nearly mythic proportions, his capabilities are far reaching, but ambiguous; Elizabeth wonders at how much pleasure or pain it was in his power to bestow!--How much of good or evil must be done by him! (Austen 159). Then there is the mystery of his pride. Is he? or isnt he? readers question. His pride is an issue from the start: for he was discovered to be proud, to be above his company, and above being pleased . . . He was the proudest most disagreeable man in the world (8). Yet as the novel comes to its conclusion, Mrs. Reynolds states that though some people may call him proud, I have seen nothing of it (164), Mrs. Gardiner writes, He has been accused of may faults at different times; but [obstinacy] is the true one (207), and Elizabeth finally pronounces him as having no improper pride. He is perfectly amiable (242). Yet Mr. Darcy himself acknowledges his pride and says, By [Elizabeth], I was properly humbled (237). Therefore, either Mr. Darcy never really was the proud man everyone judged him to be, or he was proud and then humbled. It is difficult to say which is the truth. Other inconsistencies abound in the character of Mr. Darcy. At least one declaration of his strikes an odd note. Quite out of character, he remarks, I have been used to considerShow MoreRelatedPride And Prejudice Analysis813 Words   |  4 PagesPride and Prejudice, published in 1813 by Jane Austen, narrates a love story about Elizabeth and Darcy using a third-person omniscient point of view through Elizabeth. On the other hand, An Assembly Such as This, written in 2003 by Pamela Aidan, narrates their actions focalizing through Darcy’s perspective. Many consider Pamela Aidan’s An Assembly Such as This to be a revision of Pride and Prejudice. A revision of a text can include new insight about something not present to the eye originally, improvementsRead MoreJane Austen s Pride And Prejudice1211 Words   |  5 PagesJane Austen’s Pride and Prejudice was greatly influenced by the time period in which it was written, This novel follows the story of Elizabeth Bennet and her sisters as they are faced with marriage proposals. The marriage and roles of women in this time period are shown throughout this story. During the time Austen was writing this novel, a woman’s role for her family changed. Daughters started to become a way for their family to achieve more money. Because their family depended on this financialRead More Pride and Prejudice and Jane Eyre: Love and Characterization2663 Words   |  11 Pagesloves differently. In Jane Eyre, Mr. Rochester and Jane have an impassioned affair, this affair is cut short by Jane’s realization that Mr.Rochester already has ties to another woman. In Pride and Prejudice, it is clear that Elizabeth Bennet and Fitzwilliam Darcy love each other very deeply, as Mr. Darcy is able to overcome his doubts about Elizabeth’s family, and his own timidity, and marry his true love. Though their romance is more reserved, the love that Elizabeth and Darcy share is no weaker thanRead MoreThe Social Hierarchy Of Pride And Prejudice1708 Words   |  7 PagesHierarchy in Pride and Prejudice â€Å"Lady Catherine will not think the worst of you for being simply dressed. She likes to have the distinction of rank preserved† (Austen 127). Distinction of social classes has been slowly fading away in today’s modern society, but contributed to create a society dominated by a ironclad hierarchy prior to the twentieth century. Jane Austen published Pride and Prejudice in 1813, which revolves around the love story between Elizabeth Bennet and Fitzwilliam Darcy. Both ElizabethRead MorePride And Prejudice By Jane Austen3080 Words   |  13 Pages(Austen 1). Mr. Bennet is growing old in age and none of his five daughters are wed, and cannot leave his estate to a woman. Mrs. Bennet has made it her goal to marry each of the daughters before Mr. Bennet passes. The news of a wealthy, young gentleman, Charles Bingley, rented a manor in the neighboring village of the Bennets’ with his sister and best friend, Mr. Darcy. Jane Austen explores the themes of pride and pr ejudice in the novel Pride and Prejudice, when the proud Mr. Darcy meets the prejudiceRead MoreJane Austen s Pride And Prejudice1450 Words   |  6 PagesShaped by its light-humored wit as well as heartfelt cast of characters, Pride and Prejudice explores the classic yet distinctive narrative of the two divergent characters Elizabeth Bennet and Fitzwilliam Darcy. Set towards the end of the eighteenth century and early nineteenth century in England, Jane Austen offers a profound insight into the social manners and behaviors expected of individuals in this time. In Elizabeth’s endeavor for independence in the face of her expectation as a female to marryRead MoreEssay on Pride and Prejudice Versus Marriage and Tolerance1314 Words   |  6 PagesIn Jane Austens novel, Pride and Prejudice, Austen reveals a sparkling comedy of love and marriage, wit, form, and feeling that achieve some type of balance between pride and prejudice.nbsp; Mr. and Mrs. Bennett illustrate how comic characterization can be used to reveal different marital situations.nbsp; Pride and Prejudice shows many aspects of marriage and demonstrates how one can make the most of their life regardless of the circumstances.nbsp; Elizabeth and Darcy have discovered themselvesRead MoreJane Austen s Pride And Prejudice1343 Words   |  6 PagesThe Themes of Jane Austen in Pride and Prejudice In today’s time there are many novels in which their purpose is to provide an enjoyable feeling for the reader, filling them with pleasurable feelings and they do not possess a strong message or lesson. On the other hand, Jane Austen’s Pride and Prejudice does not compare to novels such as The Notebook, or My Life with the Walter Boys because those two are feel-good books. Whereas Pride and Prejudice is undoubtedly an enjoyable story but Austen usesRead MoreJane Austen s Criticism And Judgment Of Socially Constructed Beliefs Of Women1199 Words   |  5 PagesBy developing unconventional female characters that defied social customs, Jane Austen utilized her literary pieces as a framework to critique misogynist beliefs formed by society. Living in a patriarchal society dominated by men and harsh gender roles in England, Jane Austen sought to transform cultural values. She used the ideology of marriage and her heroines’ refusal of courtship to effectively and strat egically chastise sexist views on gender and marriage. Her development of defiant charactersRead MoreManners in Pride and Prejudice by Jane Austen3437 Words   |  14 Pages Pride and Prejudice Jane Austens Pride and Prejudice not only established her historical importance among scholars and critics, but continues to remain popular. Pride and Prejudice, a comedy of manners, was published in 1813, and is a staple of the English literature. It recreates the social world of the landed gentry of early 19th-century England and embodies the theme that preconceptions and egotism can overcome true love. Pride and Prejudice is somewhat autobiographical; emphasizes the key elements

Income Law and Practice Taxpayers Struggle

Question: Discuss about the Income Law and Practice for Taxpayers Struggle. Answer: Overview In Australia and, almost every part of the world, taxpayers struggle (dislike) to cope with all the laws governing taxation. However, the enactment of regulations and policies covering taxation help them avoid facing the wrath of tax evasion. Taxes help the government run national errands, meaning that it must find ways of making the citizens pay. For a democratic nation, such as Australia, laws act as the best measures for finding a common ground between the law and taxpayers. In Australia, the ITAA (Income Tax Assessment Tax) handles all the issues related to tax paying and evasion(Australian Government, 2016). This paper will review the Australian Taxation Law, with the sole focus on how it should help the taxpayers run their errands. Summary of the Case Taxpayers collide with the law on many occasions, especially the matters related to payment of taxes. Usually, the taxpayers find it hard to discern what amount of their income is subject to taxation or feel that the law deducts much money from them. They hold that taxes exceed what they should pay. According to the ITAA (Income Tax Assessment Tax), assessable income refers to the money taxed after making the deduction of expenses such as maintenance fee. Evaluating assessable income requires one to understand all the deductions to make from it, just as the law stipulates. An example includes the allowable deductions, such as the expenses incurred when making income (maintenance cost). In general, the ITAA has many provisions that regulate the errands of taxpayers. This paper reviews a case study of RIP Pty. Ltd, with the sole focus on demonstrating how tax regulations affect taxpayer companies. In addition to that, it also provides a set of considerations to make when dealing with t axation issues, including the various deductions that the Taxation law encompasses(AUSTLII, 2016). Facts of the Case The Arthur Murray /NSW Pty Ltd v FCT /1965 115 CLR 314 Case helped to shed light on numerous issues related to the derivation of income tax from membership fees. The primary point of the case was whether membership fee is a constituent of the taxpayer's assessable income as stipulated under section 6-5 of the Income Tax Assessment Act 1997 (Krever, 2014). Specifically, the case focuses on membership fee applicable to the dancing lessons as some clients preferred to make advance payments for their dancing classes. The most intriguing issue is the fact that even if the client fails to attend the dancing classes, the fee is both nonrefundable and non-transferable. However, as part of the company's goodwill, it could reimburse some clienteles. However, it is the responsibility of the company to decide how to handle these funds. Issues Given the nature of this case, many issues arose, first of which, was the fact that the taxpayer provided its members with unlimited access to the dancing classes as long as the course remained operational. For that reason, the client had the right to decide when to begin the dancing classes. Secondly, the Company did not have any regulation limiting the period during which the course would last. For that reason, Murray was not liable for cutting down the classes before the clients began their attendance. Thirdly, the taxpayer company receives a one-off payment from the member when he/she lodges an application for enrolling for the dancing classes. Most importantly, one should note that the school was to grant the client the freedom to attend the dancing classes for the entire session for paying the one-off membership fee. Finally, it is also imperative to note that the member did not have the right to decide to cancel his/her membership or request for a refund from the taxpayer comp any (Krever, 2014). Decision The High Court felt that the money received in exchange for the services to be provided in the future are not earned until the discharge of the obligations for which they are to be paid takes place. The receipts will require the character of the income that the taxpayer derive as they are earned. Relevance of the case today The Arthur Murray principle applies to all prepaid fees paid to accrual businesses for services to be delivered in the future. The Arthur Murray Accounting recognizes receipts applicable in the future. However, the provision is yet to be extended to businesses operating on a cash basis, or those which receive interest in advance. In addition, the principle does not apply to prepaid consumers. If it happened today The statutory law has not changed since the ruling of the Arthur Murray case, and therefore, the Court will come to the same conclusion. Conclusion In light of these facts, one can conclude that membership fees paid to the taxpayer income are part of his/her assessable income for the year that the taxpayer company received it. According to section 6-5 of the ITAA 1997, the taxpayer's assessable income is inclusive of membership fees paid within the same income period (one year). The Court's decision (May 3, 2004) relieved Murray Arthur of taxes on accrual payments for the future delivery of services. Similarly, the decision made concerning the Murray case acted as a blueprint for the taxpayers who receive accrual payments for services expected of them in the future. When to derive Income According to the ITAA, the taxpayer was to derive income from offering the desired services to the member. The Act also provides that Ordinary Income is only transferable to the account following its derivation. In this case, calculating the taxpayer's ordinary and commercial business was to take place in a manner that revealed the actual income earned by the taxpayer. For that reason, the membership fees acted as income received, but not earned (Krever, 2014). In essence, the taxpayer observed the law by refunding part of the pay to the member to cover the damages if it failed to deliver the agreed services. In turn, the derivation of income can only take place after the delivery of the service to the client. Application of the Arthur Murray Principle For that reason, the Arthur Murray Principle applied to RIP's Easy Funeral Plan. For starters, the Easy Funeral Plan acted as a fixed price contract which guaranteed the member a grand funeral after the completion of the full payment. In other words, if the client passes on without paying all the charges, the Court sends the bill to the estate of the deceased and pays all the impending balance in a span of one month (30 days). Failing to do that means the amount paid by the client becomes nonrefundable and non-transferrable. According to the Arthur Murray Principle, the taxpayer's assessable income should reflect the taxpayer's income (Krever, 2014). In addition to that, the taxpayer can only derive proceeds from the membership fees after offering the agreed services to their client. Therefore, one can deduce that the income is not derivable as Company's services are less likely to benefit the customer after breaching the contract. The choice of the method of Accounting for tax Since the commissioner and the taxpayer had no say in the method used to account for taxes, they relied on section 6-5 of the ITAA of 1997 for guidance on taxation laws. The legislative system makes the laws, while the Commissioner ensures that they remain operational. Moreover, the Murray scenario demonstrated that a taxpayer can challenge the tax laws if he/she finds them unfair (Krever, 2014). In such a scenario, both the taxpayer and the commissioner should rely on the law to guide them on matters regarding the payment of taxes. Often, these laws change over time when the situation requires the introduction of new provisions. Tax treatment of the funds in the Forfeited Payment Account Since the membership fees paid by the client remains in the account of the company, it can reserve the decisions to deal with these funds as it deems fit. Most importantly, one should note that every rule has particular implication on the errands of the company. For starters, the Company could opt to refund the fees to their clients as an act of goodwillKrever, but this approach means that the money belongs to the received, and not earned account, meaning it does not form part of the assessable income (Krever, 2014). Alternatively, the company could decide to categorize these earnings as belonging to it. In this case, the company will treat them as received but not earned funds, meaning that they do not become part of its assessable income. In this case, drawing a conclusion on the payment of taxes from the 16,200 USD in the company's forfeited account requires one to use some guidelines. According to the Easy Funeral Plan contract, the client stands to lose the rights to receive the paid amount if he/she fails to complete the payment before death, and the left estate is unable to settle the remaining deal within 30 days. The pay becomes part of the company's income after covering all the applicable damages, provided that the Company pays taxes on the paid amount. The Nature of Trading Stock Usually, a significant percentage of the assessable income includes the deductions made from it. They include expenses incurred to gain or produce assessable income, or those used in carrying out businesses aimed at generating income. However, the costs considered capital in nature do not fall in the same docket as allowable deductions. The RIP case involved many expenses deductible from the assessable income as outlined in the provisions of Section 8 of the ITAA 97. The following are some of the factors used to determine if an expense is deductible or not. For example, those incurred during the generation of income are allowable deductions (Federation University of Australia, 2016). In other words, the caskets and other accessories needed by RIP to carry out its business such as secular icons are allowable deductions. In this case, the company ordered accessories worth 25,000 for running their businesses, the installment of which it paid in June 2016. Since the Company paid less amo unt during the delivery of the items than the marked price, it benefited from the discount. In the Coles Myer Finance Ltd v FCT case, the Court considered the rebate an allowable discount, even though the deduction of the discount should spread throughout the term of the bill (Federation University of Australia, 2016). According to the Australian law, this formula refers to as the straight-line apportionment.' In some cases, the term of the bill might exceed one year. The Division 16E of the ITAA 36 holds that the Court can use a compound recognition formula when the provisions of the bill pass one year (Federation University of Australia, 2016). Therefore, apportion dictates that the deduction is spread out, and refuses to make discount an allowable deduction. Adjustments to be made on the companys assessable income It also holds that a company should make several adjustments on its assessable income. It is also important to note that these policies underlie the taxation law of Australia. For starters, the company should include the amount of 47, 500 USD as part of its assessable income. This value is part of the 57,000 USD made as payment for a two-year lease for the company's property. Usually, the balance (9,500 USD) is deductible from the assessable income. Expenses such as contract are part of allowable deductions, except when these costs are capital in nature. According to the taxation law of Australia, assessable income is inclusive of expenses that are of a capital nature (Federation University of Australia, 2016). Secondly, the company should omit the 22,000 USD spent by the firm to pay for its director's service leave. The deduction is applicable for leaves endorsed by the employer (Federation University of Australia, 2016). In this case, the leave offered by the company was also appro ved by it. Finally, the company should include 21,000 USD to its assessable income as the law states that the assessable income should reflect the taxpayer's income (Federation University of Australia, 2016). Therefore, one can deduce that the dividends received by the company from RIP Finance Pty Ltd formed part of its assessable income. Expenses to be included in the companys assessable income In November 2013, the Company decided to build a purpose facility for its business practices, and those costs formed part of its assessable earnings. In the W Thomas and Co Pty Ltd Vs FCT case, the Court held that expenses such as the acquisition of land and putting up the facility were capital in nature, and part of the assessable income (Federation University of Australia, 2016). In general, the Australian courts recognize such expenses as part of allowable deduction if the initial business premises are unfit to carry out business operations. In addition to that, the fact that the new facility used materials of a higher and more advanced quality disqualifies these costs as allowable deductions. For example, after the purchase of the property, the Company spent a further 50,000 USD to demolish the existing property. However, there was no evidence to prove that the building matched its business practices, meaning that the expenses were inclusive in the company's assessable income. In general, maintenance costs are the only expenses considered allowable deductions. The other charges, such as those used to pay for the architectural designs, acquire land, construction and the cost incurred to demolish the existing buildings on the acquired land, are capital in nature and form the part of the assessable income. References AUSTLII. (2016). INCOME TAX ASSESSMENT ACT 1936. Retrieved from Commonwealth Consolidated Acts: https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/ Australian Government. (2016). Income Tax Assessment Act 1997. Retrieved from Federal Register of Legislation: https://www.legislation.gov.au/Details/C2013C00082 Federation University of Australia. (2016). Income Tax Law and Practice. Retrieved from Federation University of Australia. Krever, R. (2014). Australian taxation law cases 2014 : a guide to the leading cases for commerce and law students. Pyrmont: Thomas Rheuteurs.

Juanes free essay sample

His father called him Junes, a contraction of his Juan Eastern which he later uses as his stage name. At age seven, Junes learned to play the acoustic guitar from his father and older brothers, playing traditional Latin styles such as bolero, tango, cambium, Valletta, and Cayuga. When Junes became a teenager, his music gained a darker sound influenced by heavy metal music, especially from legendary band Metallic. During the 1 sass and sass Junes was a member/Founder of heavy metal and Osmosis but disbanded the group in 1998 to pursue a solo career. His 2000 solo debut album, Fixate Been, which was a success, he went on to win three Latin Graham Awards. His second album, UN Did Normal was certified platinum throughout much of the Spanish speaking countries, and its lead single A Adios el Paid topped singles charts in twelve countries. His third album Mi Gangrene, fared equally well with Junes promoting it on a tour with over 200 performances. We will write a custom essay sample on Juanes or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Junes has done great humanitarian work and has en greatly awarded for what he has done.He has been awarded the designation of Knight of The Order des Arts et des Letters by the French government, recognized with Billboards Spirit of Hope award, named the 2008 Humanitarian of the Year by the Organization of American States and recently awarded Colombians prestigious National Peace prize by joint vote of the United Nations Development Programmer and representatives of leading Colombian media outlets. Junes has also performed twice at the NobelPeace prize Concert in Oslo and recently joined Alicia Keys as the featured performers at the 2009 Clinton Global Initiative in New York. Junes is one the single most important figure of the past decade in Latin music. He inspires many young children in tons of Spanish countries. He recently performed on telethons to aid relief efforts for victims of the earthquakes in both Haiti and Chile, Junes is now in the process of recording his eagerly awaited fifth album-which is expected to see release in late 2010.