The Life of Infants and Children in Victorian London :: European Europe History

The Life of Infants and Children in Victorian London Home Life    Victorian homes offered children a large network of various caregivers built in to the family structure. Each married couple had an average of six children, but the average household was considerably larger. Rarely would one find the nuclear family living alone. Only thirty-six per cent of families consisted simply of a set of parents and their children. Extended families were also rare. Only 10 per cent of families had three or more generations under one roof. The average household would more likely be a conglomeration of a nuclear family along with any number of random outsiders. The stragglers could include any combination of lodgers, distant relatives, apprentices and/or servants. The composition of the home constantly changed: older children married or went off to work, while babies were born and died. Babies and young children were extremely susceptible to illness. In the worst and poorest districts, two out of ten babies died in the first year. One fourth of them would die by age five. Life expectancy varied greatly depending upon the quality of the area in which people lived. In industrial towns, like Liverpool, the average life expectancy was twenty-six years. In a better area, like Okehampton in Devon, it was fifty-seven years. The national average of England and Wales was forty years at mid century. Therefore as a child grew older, he was likely to lose one or more siblings as well as one or both parents. Children usually enjoyed the benefit of their mothers’ presence on a daily basis. The mother’s place was considered to be in the home. Common thought dictated that a woman should be available at all times to care for her husband and children. She would supervise the staff, servants and/or nannies, if her family could afford them. The idea of a working mother was considered highly improper and thought to result in neglect of husband, children and home. Supposedly, illness or even death might arise in the children. An absent wife would also find an unhappy and strained relationship with her husband. Reporting on Birmingham, in Chadwick’s 1842 Report on Sanitary Conditions, The Committee of Physicians and Surgeons declares that: The habit of a manufacturing life being once established in a woman, she continues it and leaves her home and children to the care of a neighbor, or of a hired child, whose services cost her probably as much as she obtains by her labor.

Nature of God Essay

Maqamat-e Toyur (The Conference of the Birds) is a book of poems by Attar and is widely appreciated for it narrates the hurdles and levels that one may go through to understand the true nature of God. The tale begins with a group of birds who long and wish to meet the great Simurgh, who is a mythical creature residing far away. The birds then find hoopoe, a leader, and start their journey with his guidance. Their journey inhibits the crossing of seven valleys in order to reach the valley of Simurgh; Aban (Flash), Ishq (Love), Marifat (Gnosis), Istighnah (Detachment), Tawheed (Unity of God), Hayrat (Bewilderment) and, finally, Fuqur and Fana (Selflessness and Oblivion in God). Finally, a group of 30 birds reach the valley of Simurgh, only to see each others reflection in a lake. It is then they realize that the wisdom they seek is not in the mythical creature, but has been in them all along, â€Å"Si-Murgh† meaning 30 birds in Persian. The concept of God existing within is the basic theory of Sufism and Islam; it has also been mentioned in the Holy Quran. The seven valleys even signify the levels that each human seeking the truth must go through. These stages are not only for Sufis but for every Muslim, who wishes to find spiritual enlightenment. Attar has written tremendous texts for Sufism, explaining the depths of Islam with his poems and short stories and providing an insight through his stories. It is said that Attar had a tremendous impact on Rumi and he respected Attar a lot. Rumi is quoted as saying, â€Å"Attar roamed the seven cities of love — We are still just in one alley† (All About Religion). Jamal Ad-Din Al Rumi, has been the most well known Sufi poet and author around the world. Although he was a man with extensive knowledge about Islam, and all his theories and texts are based upon Islamic teachings, his work has been credited by people from various religions. Rumi was born in 1207, in the contemporary Afghanistan. Duing the era in which he was born, there was extensive violence caused by political and social causes. After which the 13th century came into being and brought the threats of crusades by the Mongols, Rumi and his family travelled to the west to find refuge. During his journey, he passed by Iran, Damascus and even performed pilgrimage at Mecca. While in Nishapur, Rumi met Attar and was deeply moved by Attar’s wisdom about Sufism. After that Rumi finally settled in Karaman and started preaching at the local mosque and teaching at the madressah. â€Å"This is where he met Shams-e-Tabrizi, an unorthodox eccentric scholar, who inspired Rumi by his intense spiritual presence. After this meeting, Rumi quit his academic workings and start writing Sufi poetry. All Rumi’s poems have the search of the truth and union with God as the common ground, and love is the most mentioned word in his poems. Rumi’s words do not just provide a great insight for a person but also carry several meanings at once† (Janghda, 157). A series of six books by the name of Masnavi-I Ma’navi (Rhyming Couplets of Profound Spiritual Meaning) which include 424 stories, is one of the most well known texts of Rumi. These stories narrate the struggle of man in search of truth and ultimate wisdom leading to God. As Rumi believed that ultimately every human on this earth seeks out to a higher purpose, to search for something that exists among the material of this world, a higher purpose that can lift the human soul to higher ground. Masnavi-I Ma’navi is referred to as â€Å"the roots of the roots of the roots of the (Islamic) Religion† by Rumi (Arbery, 89). It has also been translated in many languages and is widely accepted as prime Sufi literature. Masnavi-I Ma’navi’s stories such as, â€Å"Why the Saints take refuge in mountains and caves† and â€Å"The Prophet’s vision of Gabriel in his real form† described the essence of Islam and describe the depths of religion. Sufis have written tremendous books in the forms of poems, stories and travelogues. All these contributions have enabled people to better understand Islam in the light of mysticism. These literatures have allowed people to look into the teachings of Islam and understand them on a superior level. As Islam is a religion of peace and love, Sufism and its literature has promoted the religion of love throughout the world. The words of Rumi, Attar and many others have spread Islam through literature, because of these men of peace, Islam kept on spreading across the world without any exceptions of cultural differences. â€Å"It is said that Rumi’s funeral went on for 40 day, in which Muslims, Jews, Christians and Hindus all came to pay their tribute. As he did not promote hatred for people who did not follow his religion or disagreed with him, but according to the teachings of Islam, Rumi preached tolerance and unity of all human kind† (Janghda, 163). Nowadays that Islam has been given a bad name by the fundamentalists across the world, as they have reformed and used religion for their own agenda. The words of Sufis still echo and call for peace and love amongst all religions and races through their literature. A man seeking for wisdom and the truth will always find it in the message of Sufis, a young girl shall always find peace in a short tale of the mystic Sufi and a scholar will always question his logic when reading the swirling verses of Sufis. Arbery, Arthur J.. Sufism: An Account of the Mystics of Islam. London: Dover Publications, 2002. A. A. Janghda. â€Å"Sufism. † Hiba 10. 54 (2001): 144-163. All About Religion. 03 Jun. 2009. Religion FAQ’s At All About Religion. 14 Feb 2009 http://www.allaboutreligion.org/sufism.htm

Essay on Georges Decision to Kill Lennie - 536 Words

George does not make a wise decision in Of Mice and Men by John Steinbeck. George chooses to kill Lennie because of Lennie’s uncontrollable killing. Lennie does not mean to kill anyone but he is unaware of his strength. George thinks he is doing the right thing by killing Lennie, but really he is making a huge mistake. He believes that he is doing this for the sake of others but his decision if immoral. George was wrong for doing this, he does this for his benefit, and he is guilty. George killing Lennie is very immoral because Lennie does not know any better. Lennie is not killing people and animals on purpose he just underestimates his strength and does not realize that he is doing wrong. Lennie is innocent and does not deserve†¦show more content†¦George promises Lennie many things once they get their own farm, â€Å"’O.K. Someday- we’re gonna get the jack together†¦ ‘Specially if you remember as good as that.’†(15-16) . So George killing Lennie was for his own benefit and it was a very immoral thing to do. George is guilty of murder because he kills Lennie. He has no solid reason to kill Lennie. Even though Lennie does many things wrong he does not know any better, â€Å"Lennie’s big fingers fell to stroking her hair†¦ Lennie had broken her neck† (88-89). George is an evil, immoral, sadistic person who needs to realize that not everything in life is going to be easy and that he needs to learn to cope with difficulty in life. George is nowhere near innocent because he kills his best friend and does not do it for a good reason. Even though Lennie is killing people and animals that is not a good enough reason to kill someone. In Of Mice and Men by John Steinbeck George kills his best friend Lennie. George’s reasoning for this is that Lennie is killing too many people and has become a burden. Lennie does not realize that he is doing wrong by accidentally killing anima ls and people. George says that he is doing this for other’s benefit when really he is doing this for his own good. This was wrong of George and he is guilty because even though Lennie was accidentallyShow MoreRelatedMorals and Values: To Kill A MockingBird1057 Words   |  5 PagesHow values influence ethical and moral decisions Have you ever faced a difficult decision? Every day, we have to make decisions. Some of these decisions can be simple, but others can raise moral or ethical dilemmas. How does one go about making these moral or ethical decisions? People have value systems that can influence the moral or ethical decisions they make. This is clearly illustrated in the book Of Mice and Men, by John Steinbeck, through the main character, George Milton and hisRead MoreLennie s Fate : An Ever Approaching Inevitability1360 Words   |  6 Pagesthe last words that filled the air between George and Lennie, their last exchange preceding a pivotal moment in both of their lives. They conversation calms and soothes Lennie, who hopes to finally get the farm that he and George dreamed about for so many years. Yet unbeknownst to him, Lennie would soon be set free from his earthly bonds by his long-time friend; a bullet, shot from the barrel of George’s gun, would enter Lennie’s head and kill him instantly. That bullet was not one of self-gain andRead MoreImportant Choice in of Mice and Men1147 Words   |  5 Pagescan be complicated or as simple as yes or no. Decisions can be difficult or easy to make. Some choices are impulsive while some require a lot of premeditation to make. In the novella, Of Mice and Men, written by George Steinbeck, George chose to kill his best friend Lennie. Lennie and George were friends for a long time. They both worked at a farm together. Lennie was retarded and George took care of him and watched over him. Throughout the book Lennie displays blind loyalty to George and their hopeRead MoreGeorge And Lennie Relationship Analysis871 Words   |  4 PagesIn the novella Of Mice And Men by John Steinbeck, the relationship between Lennie Small and George Milton is complex. Lennie and George are two companions who look for work and brave the hardships of the Dust Bowl and the Great Depression together. Although Lennie and George are both grown m en, their relationship resembles more of a child and a single parent, or a boy and his dog. Lennie is portrayed as animalistic and childish through his behavior and Steinbeck’s comparisons. This reveals the crucialRead MoreJohn Steinbeck s Of Mice And Men1614 Words   |  7 PagesGeorge and Lennie, who travel together in yearning for a brighter future. However, people do not know the real story behind George and Lennie’s unique friendship, a friendship that takes them on some wild adventures only resulting in a heartbreaking ending. From the beginning, George seems to come off as a little brutal and inhumane in the way he speaks to Lennie at times. However, throughout, the story we learn that George truly does care for Lennie and that he holds a special place in George’s heartRead MoreOf Mice and Men Literary Analysis Essay examples980 Words   |  4 Pageshuman soul that we are not left feeling so austere. In John Steinbeck’s Of Mice and Men, George an d Lennie are two wandering souls, both very different in stature and appearance, yet very alike in spirit. It is in this relationship that the true foundation of companionship is expressed. In the beginning of Steinbeck’s novella, George and Lennie have set up camp and are starting to cook supper. Lennie annoys George by stating a simple luxury, and George recoils by exclaiming he could â€Å"live so easyRead MoreGeorge Steinbeck s Of Mice And Men1357 Words   |  6 Pages George and Lennie have two things: hope and each other. In the novella Of Mice and Men, author George Steinbeck provides a glimpse into the lives of two itinerant farmers whose only true possessions are those two elements. Steinbeck uses these ideas to support the conclusion that although it was Lennie who parishes in the end, the novella truly tells the story of George’s tragedy. The relationship between hope and humanity and how it is expressed through both Lennie and George as a team, can beRead MoreThe Best Laid Schemes O Of Mice And Men1657 Words   |  7 PagesMen. Just as it is useless for a mouse to try and protect its home from the blade of a plow, so are the human efforts and dreams for the unattainable in the face of natural and economic calamities. In the midst of the Great Depression, a man like Lennie who is incapable of thinking logically for himself renders it nearly impossible to survive without causing any trouble. George knew of this and tried to prolong the inevitable, but eventually had to face the ultimate price of taking away the lifeRead MoreOf Mice And Men Book Vs Movie Essay1697 Words   |  7 Pagesover your situation, but you have a choice about how you view it.† John Steinbeck’s 1937 novel and Gary Sinise’s 1992 MGM film adaptation, Of Mice and Men, both illustrate a story about two companions in the Great Depression named George Milton and Lennie Small. They travel together to Soledad, looking for jobs to make money and achieve their dream of owning their own piece of land. Often times, when a movie is based off of a book, people tend to compare which one is superior to the other. For instanceRead MoreOf Mice and Men-Friendship1155 Words   |  5 Pagesexceptions, George and Lennie, they travel together from place to place, and take care of each other to keep them away from loneliness. The friendship between George and Lennie is tight, but also a necessary friendship, without the friendship both of them won’t be able to survive or keep themselves sane. In a hard time like that, everyone only focuses on how to earn money, how to survive. Friendship is something that no one cares about. When people know that George and Lennie travel together, all

Passing Down Acquired Traits

An acquired trait is defined as a characteristic or trait that produces a phenotype that is a result of environmental influence. Acquired traits are not coded in the DNA of an individual and therefore most scientists believe they cannot be passed down to offspring during reproduction. In order for a characteristic or trait to be passed down to the next generation, it must be part of the individuals genotype. That is, its in their DNA. Darwin, Lamarck and Acquired Traits Jean-Baptiste Lamarck incorrectly hypothesized that acquired traits could indeed be passed down from parent to offspring and therefore make the offspring more suited to their environment or stronger in some way. ​ Charles Darwin originally adopted this idea in his first publication of his Theory of Evolution through Natural Selection, but later took this out once there was more evidence to show acquired traits were not passed down from generation to generation. Examples of Acquired Traits An example of an acquired trait would be an offspring born to a bodybuilder that had extremely large muscles. Lamarck thought that the offspring would automatically be born with larger muscles like the parent. However, since the larger muscles were an acquired trait through years of training and environmental influences, the large muscles were not passed down to the offspring. Genetic Traits Genetics, the study of genes, explains how traits like eye color and some genetic conditions can be passed on from one generation to the next. Parents pass traits to their young through gene transmission.  Genes, which are located on  chromosomes  and consist of  DNA, contain specific instructions for  protein  synthesis. Some conditions, like hemophilia, are contained in a chromosome and are passed on to offspring. But thats not to say all illnesses will be passed down; for instance, if you develop cavities in your teeth, thats not a condition youd pass down to your kids. New Research on Traits and Evolution Some recent scientific research, however, suggests that Lamarck may not have been entirely wrong. Scientists at the Columbia University Medical Center found that roundworms that developed resistance to a particular virus passed on that immunity to their offspring, and for several generations. Other research has found that mothers may pass on acquired traits as well. During World War II, the Dutch suffered a devastating famine. Women who gave birth during this period had babies who were more susceptible to metabolic disorders such as obesity. Those childrens children were likely to suffer from these conditions as well, research showed. So while the bulk of the evidence suggests that acquired traits like muscles and obesity arent genetic, and cant be passed on to offspring, there are some cases where this principle has been disproven.

The Key Concepts in Economics - 851 Words

Assignment 1: The Key Concepts in Economics Markisha Dill William Creamer Principle Of Economics May 31, 2015 Before sitting down to complete this assignment, I thought thoroughly about economics as a whole. My interest was whether economics was considered an exact since, i.e. Mathematics. Economics has been described as a science, numerous times. So in my search to find out whether economics was a science, I looked at an online dictionary to see how these words were defined. First I looked at economics. The definition stated, â€Å"Economics is a social science concerned chiefly with description and analysis of the production, distribution and consumption of services and goods. Then I looked for the word â€Å"science†. Science was†¦show more content†¦It calls for adjustment to meet demand. k. Supply shocks: External events that shift the aggregate supply curve l. Stagflation: a decrease in real output with increasing prices. 3. Dross Domestic Product (GDP): The sum of the market value of all goods and services produced in a particular country. 4. Growth Rate: an estim ate of the growth of the GDP based on a persons projected yearly increase in income. When thinking of the information that was highlighted under supply and demand there was one concept that caught my attention. Consumption function immediately made me think of Jordan products. The income base of the majority of his customers is low. However, the demand for consistent and exclusive product is high in the low socio-economic groups. This is a concept Jordan understands, however despite his understanding, he continues to market with that consumer in mind. There should be a certain responsibility to the consumer. I now have a clear understanding of this section of the lesson. In addition, I do agree with the article. However, I do not believe economics is a subject that you can agree or disagree with. As I stated prior, it is not an exact science. Although there are definitions for many functions of economics, ultimately it will continue to have variances. References DeArdilla, Juala. The 10 Things In Economics That Everybody Should Know.Show MoreRelatedThe Key Concepts Of Economics1364 Words   |  6 Pages The Key Concepts in Economics Kristen E. Singleton Dr. Bernadette West Principles of Economics 2/25/2016 The Key Concepts in Economics 1 The U.S economy has shown many signs of positive growth and development since last five years. As we know that U.S was suffering from recession in 2007-08, thereafter the economy went almost into a slump. The broadest measure of economic growth – GDP growth rate also fell at a very lowest point by 1% and came down to aroundRead MoreEconomics And The Real World He Has Achieved An Impressive Understanding Of The Key Economic Models And Concepts1424 Words   |  6 Pages11 sace haysman AA A Lachie has proved an enthusiastic student of Economics with an active interest in Economics and the real world He has achieved an impressive understanding of the key economic models and concepts. In class he has been attentive and his contributions to class discussion have been thoughtful and perceptive. Lachie’s summative assessment work has been admirable, with his topic test being particularly notable. His diligentand mature approach has meant that he handled the challengesRead MoreEssay on Book Review: Common Sense Economics1161 Words   |  5 PagesSense Economics The book, Common Sense Economics written by James D. Gwartney, Ricahrd L.Stroup, Dwight R. Lee, and Tawni Ferrarini, gives a simple insight for reader into the inner workings economics in a common sense terms. The main point of the book is that to have economic success comes from low interference from the government, the motivation of individuals, and competitive markets. In the beginning of the book, the authors of the book started to breakdown this message of economics by explainingRead MoreThe Growth Of Retail And Hospitality Industries Essay926 Words   |  4 PagesWithin the social sciences of production and consumption the concepts of macroeconomics and microeconomics help to analyse the broadness of our vast economic system. This research essay will critically review an article published in The Australian â€Å"Retail spending rose 0.3pc in January, less than expected†. The author of the article, Dow Jones compares the forecasted growth of retail and hospitality industries. Aspects of consumer sovereignty and market demand explain trends in the post-holiday periodRead MoreThe Keynesian School Of Economic Thought1151 Words   |  5 Pages1) List three key concepts from the Keynesian School of economic thought: (25 points) At least one concept must describe the management of aggregate demand. a. The primary concept of the Keynesian School of economic thought revolved around the management of aggregate demand. The author of this idea, John Maynard Keynes, believed the economy was fundamentally unable to sustain itself at full employment. One of his proposed solutions to this was for the government to intervene to increase aggregateRead MoreNotes On Common Sense Economics1441 Words   |  6 PagesSense Economics, is designed for those who are taking beginning steps to understand the basics of economics. It also provides actual concrete changes that could be made in the economy. This novel gives insight to the bigger picture that involves political rules and policies that go along with that. The context of the book aims to explain why nations prosper depending on people’s understanding of necessary economic arrangements. There are ten elements of economics, seven sources of economic progressRead MorePersonal Statement On Business And Public Relations853 Words   |à ‚  4 Pagesrelated field in business, which means I am required to take 12 credit hours in business courses. I have already taken four business courses and I am currently in my fifth. My first two business courses were Introduction to Business and Principles of Economics. These courses introduced me to business and showed me how to work in a business setting. The next couple classes I took were Principles of Accounting and Principles of Accounting II. In these classes we learned how to analyze a company’s economyRead MoreEssay about Just Culture1079 Words   |  5 Pagesï » ¿ Just Culture: Theories and Concept to Implement a Change Nurse 600 Just Culture: Theories and Concept to Implement a Change To modify healthcare policies in a facility to a Just Culture environment, one must learned what â€Å"Just Culture† entails. By using economic, organizational change, and systems science theories and/or concepts a Just Culture program will be implemented into a facility by a leadership team. Just Culture Mistakes and errors caused by medical providers happenRead MoreTo What Extent Was There a ‘Post War Consensus’ in British Politics from 1951 to 1964?913 Words   |  4 Pagesestablishments which arguably meant that, despite the long run of Conservative dominance in the years following Atlee’s departure, both society and politics would remain in the Labour mould; Conservative party members proved far less hostile to the concept of a Welfare State due to its popular success, and they were well aware that to revoke the NHS would be to put their popularity on the line, particularly so as their majority in the House of commons was only of a small proportion. Despite this, itRead MoreThe Social Nature Of Humanity1248 Words   |  5 Pagescontinuously socialize, with the aim of achieving a desired goal or purpose objective. Accordingly, the socialization of human beings is within not only their family settings but also publicly regarding organizational contexts, market areas, and economic output. Towards further enhancing the general nature of human interaction, a variety of institutions are critical towards understanding why, and how human beings can effectively engage in continuous socialization. The paper will discuss the ways

Queer Theology Free Essays

Queer theology Definition Queer is by definition whatever is at odds with the normal, the legitimate, the dominant. There is nothing in particular to which it necessarily refers. It is an identity without an essence. We will write a custom essay sample on Queer Theology or any similar topic only for you Order Now ‘Queer’ then, demarcates not a positivity but a positionality vis-a-vis the normative A â€Å"pro-feminist gay theology† was proposed by J. M. Clark and G. McNeil in 1992, and a â€Å"queer theology† by  Robert Goss  in  Jesus acted up: A gay and lesbian manifesto  ( Explain two of the main contributors to feminist theology Elizabeth Stuart (born 1963) Professor Stuart was consecrated as a Bishop in the Open Episcopal Church (a small, independent grouping within the United Kingdom). In 2006 she became Archbishop of the Province of Great Britain and Ireland of the Liberal Catholic Church International. Her published works include: * Gay and Lesbian Theologies: Repetitions and Critical Difference * Just Good Friends: Towards a Lesbian and Gay Theology of Relationships * Daring to Speak Love’s Name * Religion is a Queer Thing * Lesbian and Gay Theologies: Repetitions with Critical Difference Prof Gerard Loughlin Gerard Loughlin  BA MA (Wales) PhD (Cambridge) is Professor of Theology and Religion at the  University of Durham,  England. He is the  author  of  Telling God’s Story: Bible Church and Narrative Theology  (Cambridge University Press 1996) and  Alien Sex: The Body and Desire in Cinema and Theology  (Blackwell 2004). These works show Stuart moving from a liberationist approach to an approach grounded in queer theory. She now argues that gender and sexuality are not matters of ultimate theological concerns and that the Christian duty is to refuse to work theologically with such categories. His work included: the relationship between God and Israel: Husband to wife. Jesus to the Church, Husband to wife. The Church includes BOTH genders. Therefore man to man in matrimony. He believes that the Church is looking at this in a symbolic way rather than facing up to the fact that it is what God/ Jesus wants. He talks of the love between Jesus and his disciples ‘John of Zebedee left his wife/wife to be to follow Jesus whom he loved! ’ There is a question over WHO got married at the Wedding in Cana- was it his disciples? Two men? John and Jesus are said to be ‘symbolically married’. He believes that this is significant when discussing gender roles and biology. A ‘natural kind’ of marriage –woman and man- is a ‘fantasy’ and not realistic. The use of ‘queer’ used to be an insult. It should now offer a sense of pride to Gay people. Is queer theology rooted in the bible It is rooted in the bible as it believes the fundamental concepts of Christian theology – e. g. trinity, Jesus and his resurrection etc It is not rooted in the bible as Scripture begins and ends with the picture of marriage as an institution ordained by God – designed for the union of a man and a woman in a life-long, faithful, covenantal relationship. This view is affirmed by Moses, Christ and Paul, and has been upheld through thousands of years of Judeo Christian history and tradition. Pro-gay revisionists usually do not even attempt to address God’s created intent for human sexuality, but instead twist Scripture and argue against those texts which condemn same-sex behaviour. Link five teachings from the bible that support queer theology * The argument that if God’s presence and gifts of love are manifest in a gay-affirming church and in homosexual relationships, it is evidence that God accepts and blesses homosexual behaviour. The argument that â€Å"I’m a born-again believer and I’m gay, therefore homosexuality must be okay† is * The argument that Jesus said nothing about homosexuality in the gospels * Bible translators mistranslated five references to sexual ethics in two different testaments of Scripture. And there is also a possibility that they only mistranslated Scriptures regarding homos exual behaviour. * References to God condemning homosexual behaviour is directed to homosexual prostitutes not to homosexuals as a whole * Love between Jesus and his disciples ‘John of Zebedee left his wife/wife to be to follow Jesus whom he loved! John and Jesus are said to be ‘symbolically married * There is a question over WHO got married at the Wedding in Cana- was it his disciples? Two men? How does queer theology link with liberation theology? Queer Theology is grounded in Liberation Theology that respects the experiences of those who have been systematically alienated and abused by the traditional religious establishment. It is imperative that lesbian and gay Christians embrace the hermeneutics of suspicion and interpret scriptures accordingly. The queer Christian community must live within church structures in light of being a part of the underside of society. A large part of the mission of Queer Spirituality is to challenge doctrinal and theological imperialism that has infiltrated many churches. Queer Theology has no choice but to help build the Reign of God by seeking to destroy unjust and oppressive ecclesial structures and teachings. Queer Spirituality has no choice but to fight the battle for God’s justice with righteous anger and speak the truth in the mist of adversity and strife. Queer Theology must work for freedom and liberation by waging a spiritual battle against domination, control, power, and abuse of church authority by confronting distorted beliefs about lesbian and gay Christians. Queer Spirituality is a call to reject churches that hijack human dignity and freedom in the name of religion. Queer Theology can only embrace a spirituality that cultivates honesty, healing, affection, compassion, and justice. Queer Spirituality can only be authentic when seeking to cast out the demons of poverty, injustice, racism, violence, prejudice, exploitation, or homophobia in any form — whether they are within us, our government, or our churches. While formulating a Queer Spirituality, lesbian and gay Christians need to dig deep into, appreciate, and learn from a noble and splendid Hebrew-Christian heritage. Queer Christians must draw from this heritage the strength to believe that the God of compassion and mercy always conquers and triumphs over the evil of homophobia, hatred, and bigotry. Queer theology basics conclusion – * Queer theologians wanted to construct a theology which came directly from their own context * ‘queering’ involves a re- interpretation and definition of our language and practices from the perspective of homosexual people * Queer theology is closely related to philosophical and socio political movement of queer studies How to cite Queer Theology, Papers

Capital Gain Tax and Fringe Benefit Tax

Questions: Part One: Fringe Benefit Tax Alan is an employee at ABC Pty Ltd (ABC). He has negotiated the following remuneration package with ABC: salary of $300,000; Payment of Alan's mobile phone bill ($220 per month, including GST). Alan is under a two-year contract whereby he is required to pay a fixed sum each month for unlimited usage of his phone. Alan uses the phone for work-related purposes only; Payment of Alan's children's school fees ($20,000 per year). The school fees are GST free.ABC also provided Alan with the latest mobile phone handset, which cost $2,000 (including GST).At the end of the year ABC hosted a dinner at a local Thai restaurant for all 20 employees and their partners. The total cost of the dinner was $6,600 including GST.(a) Advise ABC of its FBT consequences arising out of the above information, including calculation of any FBT liability, for the year ending 31 March 2014. Assume that ABC would be entitled to input tax credits in relation to any GST-inclusive acquisit ions.(b) How would your answer to (a) differ if ABC only had 5 employees?(c) How would your answer to (a) differ if clients of ABC also attended the end-of-year dinner?Part Two: Capital Gain Tax Dave Solomon is 59 years of age and is planning for his retirement. Following a visit to his à ¯Ã‚ ¬Ã‚ nancial adviser in March of the current tax year, Dave wants to contribute funds to his personal superannuation fund before 30 June of the current tax year. He has decided to sell the majority of his assets to raise the$1,000,000. He then intends to rent a city apartment and withdraw tax-free amounts from his personal superannuation account once he turns 60 in August of the next year. Dave has provided you with the following details of the assets he has sold:(a) A two-storey residence at St Lucia in which he has lived for the last 30 years. He paid $70,000 to purchase the property and received $850,000 on 27 June of the current tax year, after the real estate agent deducted commissions of $15,000. The residence was originally sold at auction and the buyer placed an $85,000 deposit on the property. Unfortunately, two weeks later the buyer indicated that he did not have sufà ¯Ã‚ ¬Ã‚ cient funds to proceed with the purchase, thereby forfeiting his deposit to Dave on 1 May of the current tax year. The real estate agents then negotiated the sale of the residence to another interested party.(b) A painting by Pro Hart that he purchased on 20 September 1985 for $15,000. The painting was sold at auction on 31 May of the current tax year for $125,000.(c) A luxury motor cruiser that he has moored at the Manly Yacht club. He purchased the boat in late 2004 for $110,000. He sold it on 1 June of the current tax year to a local boat broker for$60,000.(d) On 5 June of the current tax year he sold for $80,000 a parcel of shares in a newly listed mining company. He purchased these shares on 10 January of the current tax year for $75,000. He borrowed $70,000 to fund the purchase of these shares and incurred $5,000 in interest on the loan. He also paid $750 in brokerage on the sale of the shares and $250 in stamp duty on the purchase of these shares. Dave has contacted the ATO and they have advised him that the interest on the loan will not be an allowable deduction because the shares are not generating any assessable income.Dave has also indicated that his taxation return for the year ended 30 June of the previous year shows a net capital loss of $10,000 from the sale of shares. These shares were the only assets he sold in that year.(a) Based on the information above, determine Dave Solomons net capital gain or net capital loss for the year ended 30 June of the current tax year.(b) If Dave has a net capital gain, what does he do with this amount?(c) If Dave has a net capital loss, what does he do with this amount? Answers: Part A. Fringe Benefit Tax FBT is a tax imposed on employer who provides non cash benefits to employees. Tax is levied on employer as per definite rates on the taxable values calculated as per laid down rules of the act. The benefits which are provided to employees apart from salary are liable to Fringe Benefit Tax. The benefit should be in respect of employment which means benefit should be provided only in respect of employment. If benefit is for business purpose then its allowed to have exemption (47A of Subdivision A of Division 12). Employee may be current, past or future and benefits may be provided either by the organisation or associate of the organisation. FBT year is from 1st April to 31st March. FBT rates are as follows:- 31st March 2014-46.5% Gross up rates are as follows:- There are two types of gross up rates. Type 1 gross up rates are for those benefits for which Goods and Service Tax credit is available. Type 2 gross up rates are for those benefits for which GST credit isnt available. Type 1 gross up rates:- 31st March 2014-2.0647 Type 2 gross up rates:- 31st March 2014-1.8692 There are many benefits provided by the employer to the employees. The examples of different benefits which are liable to FBT are listed below: Car parking benefits(Division 10A of part III) Lower rate interest loan to an employee(subdivision A of division 4 of part III) Health insurance benefits Reimbursement of expenses Benefits by way of food, drink and recreation As per division 13 Many benefits are not liable to FBT which are specifically exempted from FBT. And some of the benefits are allowed for concession as well:- Work related items exempt(58X of Division 13) Minor benefits exemption(58P of Division 13) Taxi travel expense exemption(58Z of Division 13) Small benefit car parking exemption(58GA of Division 13) Concessions, including specific concessions for non-profits Part A.a) Particulars Amount(in $s) Taxable Amount(in $s) Mobile Phone Expense(Note 2) Exempt Childrens school fees(Note 3) 20,000 37,384 Mobile phone handset(Note 4) 2,000 4,129.4 Dinner expenses(Note 5) Exempt Total 41,513.4 FBT liability will be $19,303.73(41,513.4*46.5%). Explanation to the above solution:- First, we have to find whether the benefit provided is following under the category of taxable benefit or not. After that, we need to decide under which category the benefit will fall. Whether under type 1 or type 2? Then after one needs to find out the taxable value by multiplying the values of benefits with gross up rates. Lastly, the taxable value will be taxed according to the prescribed rate. Note: 1- Salary expenditure will not be liable to FBT. Note: 2- Alans mobile phone expenses are liable to FBT. But as Alan is using mobile phone for work purposes only thats why FBT will not apply to mobile phone expenses provided to Alan. Note: 3- Alans childrens school fees are liable to FBT as this benefit is provided over above salary payment. Childrens school fees are GST free therefore coefficient will be 1.8692. Because those benefits which are GST free are included in type-2. Note: 4- Mobile phone handset given to Alan is liable to FBT as this benefit isnt included in work related exemptions and as it is including GST it will be included in type 1 and gross up rate will be 2.0647. Note: 5- At the end of the year, dinner facility was provided by the employer to 20 employees and the partners; the number of partners is not defined in the question. The total cost of the dinner is $6,600. Here, it is said that all the 20 employees were there with their partners. That means total 40 persons attended dinner. So, $6,600 will be distributed between 40 persons. Therefore, per person expenditure will be less than $300. Minor expenses are exempt under FBT assessment Act 1986. Therefore, dinner expenses will not be liable to FBT. Part A.b) If total employees of ABC would have been only 5, then the answer would definitely have changed. As the employees are less than 20, the expenditure will be distributed between them and as the per person expenditure would be more than $300, therefore the amount will definitely qualify for FBT. As in the above solution we assumed that there is only one partner. Therefore, total persons will be 6. So, the total expenditure of $6,600 will be distributed between 6 persons. Therefore, per person the expenditure will be $1,100. The solution would change in the below given manner. 37,384+4,129.4+2,271.17=43,784.57 43,784.57*46.5%=20,359.83 The answer would change in the above given manner. Part A.c) The answer would not change in the given case. If the clients would have attended the dinner the total number of persons will be more, so the amount will be less than $300 per person. Therefore, the answer would not change and it will remain same as per answer 1. Part B. Part B.a) Particulars Amount(in $s) Amount(in $s) Sale of two-storey residence at St. Lucia (Note I) Exempt Sale of paintings(Note II) 125,000$ Less: Purchase cost of painting (15,000*123.4/71.3) (25,960.73) 150,960.73 Sale of Luxury motor Cruiser(Note III) 60,000$ Less: Purchase cost of Luxury Motor Cruiser (110,000$) (50,000$) Sale proceeds of Shares(Note IV) 80,000$ Less: Purchase cost of Shares (75,000$) Less: Interest on loan (1,000$) Less: Brokerage on sale of shares (750$) Less: Stamp duty on sale of shares (250$) 3,000$ Total Capital Gain 103960.73 Less: Capital loss of previous year (10,000$) Net Capital Gain 93,960.73 The most common type CGT event is disposal of an asset-selling it or giving it away. Some other types of events in CGT are:- Cancellation of share or surrender or redemption. A person ceased to be a citizen of Australia. Compensation payment. A person entering into a contract not to perform certain tasks. Explanation to the above solution:- I) Permanent residence is exempted from capital gain if sold. Therefore, two storey residence sold wont be liable to capital gain. This transaction is disposal of an asset. A1 (disposal of CGT asset-104-10).II) Sale of painting is liable to capital gain as per the provisions of the act. Therefore, cost of acquisition will be deducted from the sale proceeds and net sale consideration will be liable to capital gain. This transaction is disposal of an asset. A1 (disposal of CGT asset-104-10).III) Sale of motor cruiser is liable to capital gain as motor cruiser is capital asset as per the definition of capital asset. The motor cruiser is sold by Dave. This transaction is disposal of an asset. A1 (disposal of CGT asset-104-10).IV) Shares are always liable to FBT. Therefore, sale consideration received will be liable to capital gain and expenses incurred to complete the transaction will be allowed as deduction from sale consideration. This transaction is disposal of an asset. A1 (disposal of CGT asset-104-10).V) Capital losses carried down from previous years are allowed as deduction from net capital gain of current as well as future years. This transaction is disposal of an asset. A1 (disposal of CGT asset-104-10). Part B.b) If Dave has net capital gain then the amount of net capital gain will be added to the income of the assessee and it will be taxed as per the normal rates applicable to the income of the assessee. This is the treatment to be given when there is net capital gain derived from the sale consideration (division 6E of part III). Part B.c) If Dave has net capital loss then capital loss will be carried forward for indefinite years and if there is any capital gain in current year or next year then the amount of capital loss will be set off against capital gain (division 6E of part III). References: ANON, N.D., Fringe Benefits Tax, Accessed on 31st January 2015, https://www.ato.gov.au/Business/Employers/Preparing-to-engage-workers/Fringe-benefits-tax-(FBT)/ANON, N.D., Fringe Benefits Exemptions and Concessions, Accessed on 31st January 2015, https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/FBT-exemptions-and-concessions/ANON, N.D., Fringe Benefits Tax Rates, Accessed on 31st January 2015, https://www.ato.gov.au/Rates/FBT/ANON, N.D., FBT Return 2014, Accessed on 31st January 2015, https://www.ato.gov.au/Forms/FBT-return-2014/ANON, N.D., Reportable Fringe Benefits, Accessed on 31st January 2015, https://www.ato.gov.au/Rates/FBT/?page=12#Reportable_fringe_benefits ANON, N.D., Fringe Benefits tax Assessment Act,1986, Accessed on 31st January 2015, https://www.austlii.edu.au/au/legis/cth/consol_act/fbtaa1986312/ ANON, N.D., Capital Gains Tax, Accessed on 31st January 2015, https://www.charteredclub.com/capital-gain-tax/ANON, N.D., Capital Gains Tax, Accessed on 31st January 2 015, https://www.ato.gov.au/General/Capital-gains-tax/ANON, N.D., Acquiring and Owning CGT Assets, Accessed on 31st January 2015, https://www.ato.gov.au/General/Capital-gains-tax/Acquiring-and-owning-CGT-assets/ANON, N.D., Selling an Asset and Other CGT Events, Accessed on 31st January 2015, https://www.ato.gov.au/General/Capital-gains-tax/Selling-an-asset-and-other--CGT-events-/ ANON, N.D., Working out your capital gain or loss, Accessed on 31st January 2015, https://www.ato.gov.au/General/Capital-gains-tax/Working-out-your-capital-gain-or-loss/ANON, N.D., CGT Exemptions rollovers and concessions, Accessed on 31st January 2015, https://www.ato.gov.au/General/Capital-gains-tax/CGT-exemptions,-rollovers-and-concessions/ ANON, N.D., Shares and Units, Accessed on 31st January 2015, https://www.ato.gov.au/General/Capital-gains-tax/Shares-and-units/ANON, N.D., Income Tax Assessment Act, 1936, Accessed on 31st January 2015, https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/