Scrivener Free Trialâ€Research (Review of this Free Writing Program)

Trying something out before you invest is a great concept, right? When you go into the store or surf the web and see something that looks cool and seems great, it’d be nice to know somehow in advance it’s going to work for you. If you’ve ever bought something online without a free trial or had a free trial run out before you had the chance to use the product and know it was right for you, you’re in for a real treat with the Scrivener free trial. Scrivener Free Trial Research First, the Scrivener free trial is for a full thirty days. Thats plenty of time for you to play around with the software. It gives you time to know that it’s going to work for you before you hand over your hard-earned cash. Second, if you have a WIP in your word processor, you can import that document into the free trial of your Scrivener software. This import function is great because you get to see hands-on how it will work with your manuscript without any retyping at all! Choose from different project templates including: Blank (the foundation of all other templates) Fiction Nonfiction Poetry Lyrics Scriptwriting Miscellaneous Additional templates including photo albums are available as well as other options and settings to manage the book writing process. There are also many different Scrivener tutorials on YouTube. You can watch these tutorials for free and see how different writers use Scrivener to help them write their fiction and nonfiction books. To help you figure out whether the Scrivener Free Trial is something you’d like to consider, here’s a quick rundown of included features. Full Features Available in Scrivener Free Trial: Templates to help you organize to industry standards Binder-Organization element for your project which contains documents, photos, research notes, etc. Folders for Characters, Research, or anything else Corkboard with Virtual Index Cards for visual mind mapping Inspector for powerful metadata searches and filtering Multiple Viewing Modes that update instantly What Does Scrivener Do? The process of giving life to a book is complex, often sporadic and loosely organized if at all. Whether writing fiction or nonfiction, it can often seem more like a mind dump of words. A recording of information with no apparent rhyme or reason. Attempts to artificially structure this process, through outlines or outlining software, works for some writers but fails miserably for others. So along comes Scrivener. It works for those who thrive on order and structured outlines. But it works as well if not better for those who live in a world of chaos and disorganized writing process. Writers like me, who have pockets, purses, and car consoles full of napkins with furiously scribbled notes about a book idea, praise it. For the writers who fill the backs of bill envelopes with notes about character traits observed on the subway or dialogue overheard in the grocery store, Scrivener brings relief and confirmation. For those who get up in the middle of the night to write down a story idea because you cant sleep until you do, Scrivener captures those. If you are a writer that lives in a world of spontaneity and chaos. Or if your ideas or scenes resemble a mountain goat jumping peak to peak, Scrivener is confirmation that your writing process is NOT broken. Finally, there is a system that can help both planners and â€Å"pantsers† capture the writing process more efficiently. Multiple View Document Modes With the ability to view and edit your manuscript in different ways, yet simultaneously update changes into your document, Scrivener meets the needs of all types of writers. Writers who excel at the outlining process can do most of their writing in that mode. But writers who lean toward visual process will love the index cards in the corkboard view. Document/Editing View-Traditional document editing interface for the most part Corkboard Mode-index cards with title and synopsis great for scenes; great for plotting. Index cards open corresponding documents in the binder. Order in the hierarchy rearranges automatically when you drag and drop index cards Outliner/List Mode—shows index and corkboard in outline mode (can also edit here and changes save to other windows too) Editing Scrivenings view—lets you see Chapters and Scenes together and edit in a way that updates across the board as you go. Views feature a drag and drop function to make reordering and rearranging text simple and frustration free. If you’ve ever cut scenes or chapters when reorganizing and gotten distracted before you could paste into the new location, this function is a lifesaver! Scrivener Users Rave Reviews The Scrivener testimonial page of their website overflows with a plethora of lengthy testimonials from users who praise the software and its developers. I don’t think I’ve ever seen so many sincere, authentic testimonials from such a diverse group of users all in one place before. Many of the testimonials reveal that those who tried the software paid for the full version BEFORE their thirty-day Scrivener free trial was over. â€Å"Scrivener gives you the freedom to make a mess, the confidence to know you’ll clean it up, and the semantic relationships to tie it all together in whatever way makes the most sense to you.† –Merlin Mann, an indie writer, broadcaster, and speaker. â€Å"I’ve been a Scrivener disciple from the very beginning and will continue to be. Great Job!† –Elaine Sims, author of Checks and Balances. Created by a writer, perhaps the magic of Scrivener comes straight from just that one truth. Based on the key idea that it’s easier to work on large documents in small pieces, Scrivener didnt come from a businessperson looking for profit. It wasnt created by a company looking to one-up the competition. Scrivener came from a writer. A writer whose sole intent was to serve his personal writing needs. To somehow capture the words and stories in his mind in a better way. One man acted on a desire to transform his thoughts into the stories he so desperately needed to tell. Ive only just begun the Scrivener free trial. But it seems this man and his small team of developers have all but revolutionized the writing world.

Steve Jobs Made a Commencement Speech - Free Essay Example

On June 12, 2005 Steve Jobs made a commencement speech to Stanford University for the graduating class of 2005. He shared how he became a successful businessman to all the people in the crowd. He gave advice for the new graduates for their life to prosper. In Steve Jobs commencement address his message of living life to the fullest comes across as profound and extensive due to his use of the rhetorical tools such as ethos, pathos, and logos. His central idea of the speech was living life to the fullest. In his address, he often said to try new things, and some changes in life come without suspecting it. By just going with his gut and dropping out of college, he succeeded in many different ways. This exhibited how he did not second guess himself in his decision, and was finally able to take the classes that looked interesting to him(Steve Jobs, June 12, 2005). Steve brought up many essential points to lead the graduates to the right path. He got his core part across about life with using the tools such as ethos, pathos, and logos to make his speech more powerful. One of the great tools Steve Jobs uses in his speech is Ethos. Ethos is used as a way to show credibility to the reader or listener. In his speech, Jobs showed ethos in the line, We worked hard, and in 10 years Apple had grown from just the two of us in a garage into a $2 billion company with over 4,000 employees. This line spotlighted how much success he achieved in ten years. He wanted to prove to them you can start from nothing and generate more than you can imagine. Jobs was tenacious to what he loved and created an empire from doing so. Another tool mostly used in his speech was Pathos. Pathos is used to connect to the listeners emotions and can cause the speech to come alive. Some examples he showcased with Pathos was, he had no dorm room and had to stay on the floor at his friends. Jobs was not wanted from his mom and the first couple that was going to get him rejected the adoption(Steve Jobs, June 12, 2005). These stories can reveal Steve had some emotional hardships but did not use it as an excuse. He still went into a great career like technology. He followed his heart and had to trust he was doing the right thing for his path. The worst things that happen in life, can turn out to be the best lessons to learn. Jobs used this tool with a purpose in mind. Pathos renders a way for the audience to relate to the author in a different way the other tools can not. An additional tool Jobs uses is Logos. Logos is used to reference facts and statistics. A main line in his commencement speech was, Death is very likely the single best invention of Life. It is Lifes change agent. It clears out the old to make way for the new. This part in his speech speaks wonders. It is a very powerful saying, and wants the listeners to realize the amount of time you have in this life. Another major story Jobs explained was about receiving pancreatic cancer. The doctor told him he only has three months to live(Steve Jobs, June 12, 2005). This was a moment of realization of what he had to accomplish and do so in so little time. Jobs brings up this story to show the graduates you can have your whole life planned out with living till your old, but realistically you never know how quickly time can go. Jobs rhetorical strategy was very effective by using ethos, pathos, and logos. His message became that much stronger by showing the emotion, logical, and credibility side. By using these tools, it can appeal to all the different graduates and the ones listening that day. Jobs used more Pathos to get peoples emotion and make it even more effective. He used ethos for those who appeal to ethics. Last, Jobs had logos for listeners who appeal to logic and facts. Approaching the audience with all three of these techniques, it allows for all the graduates to understand in their own way. Steve Jobs made an incredible speech about his life. He wanted to show the college graduates how he was just like them and struggled in life. The main message that came across in his commencement address was, living life to the fullest because you never know how much time you really have in this world. Like Jobs said, It clears out the old to make way from the new. He shared many of his hardships and explained how he came up on top. Jobs did not start off as wealthy and wise, he had to learn through his troubles. He shared a last piece of wisdom for the graduates by saying, Stay Hungry, Stay Foolish, and those words he wants us to use in our near futures for pure success.

The Emergence Of Human Immunodeficiency Virus - 1971 Words

INTRODUCTION The emergence of Human Immunodeficiency Virus (HIV) in the past three decades has presented the most severe challenge to governments, the health workforce and society at large. According to Park (2007), HIV/AIDS is regarded as the major health crisis of the twenty first century and one of the most dreadful epidemics in human history. The severity of the epidemic has led to implementation of various interventions in different parts of the world especially in the most affected regions, all aiming to reduce its spread and save the lives of already infected people. In light of this, PEPFAR has been actively engaged in the fight against HIV/AIDS through provision of free antiretroviral therapy (ART) for people living with HIV/AIDS (PLWHA) who need this. In order to understand the impact of the PEPFAR HIV program on the Nigerian health system, this essay utilizes the WHO health system framework (2007) WHO HEALTH SYSTEM FRAMEWORK OVERVIEWS WHO (2000,p.xi) states that â€Å"a health system comprises all the organizations, institutions and resources that are devoted to producing health actions.† The WHO Health system framework is a single framework with six building blocks. The main aim of this framework is to give a clear understanding of what a health system is and what constitutes health systems strengthening. It defines a distinct number of ‘building blocks’ these include service delivery, health workforce, Information, medical products, vaccines andShow MoreRelatedUnderstanding The Evolution, Life History, And Aids, Acquired Immunodeficiency Syndrome868 Words   |  4 PagesEbola and HIV Ebola, and AIDS, Acquired Immunodeficiency Syndrome, are both dangerous zoonotic diseases that originated in Sub-Saharan Africa. AIDS, the result of HIV, human immunodeficiency virus, has been an ongoing pandemic for decades. Meanwhile, the first Ebola case was recognized in the 1976 and has incurred severe sporadic outbreaks but has been controlled (Rajak, 2015). While both rapidly mutating RNA viruses, several key factors have allowed AIDS, to become a worldwide pandemic while EbolaRead MoreThe Human Immunodeficiency Virus ( Aids )1765 Words   |  8 PagesThe Human Immunodeficiency Virus Degie Gelaw American Sentinel University The Human Immunodeficiency Virus Emerging and re-emerging infectious diseases are public health threats that require comprehensive, organized, and evidence-based control and prevention programs. The National Academies of Sciences, Engineering, and Medicine formerly known as the Institute of Medicine (IOM) appointed a 19-member multidisciplinary expert council to study the emergence of microbial threats to health and publishedRead MoreHuman Immunodeficiency Virus Infection And Acquired Immune Deficiency Syndrome ( Hiv / Aids )898 Words   |  4 Pages Pathogenic Agent Identified Human immunodeficiency virus infection and acquired immune deficiency syndrome (HIV/AIDS) Virus after the infection of the human immunodeficiency virus (HIV), the immune system is damaged so the body become targets of many opportunistic diseases, which called syndrome, rather than just a type of disease. [1] History of Pathogenic Agent The clinical of AIDS was first observed by the US Centers for Disease Control and Prevention in 1981. [2] The region most recent outbreakRead MoreThe Human Immunodeficiency Virus Type 1 Essay1065 Words   |  5 Pages1.1 The human immunodeficiency virus The human immunodeficiency virus type 1 (HIV) is the causative agent of the acquired immunodeficiency syndrome (AIDS). AIDS is characterized by a severely compromised immune system and the occurrence of life-threatening opportunistic infections. The first cases of AIDS were documented in 1981 and the isolation of HIV from a patient was described two years later.1,2 Since then, HIV/AIDS has evolved into a global pandemic. According to a report from the Joint UnitedRead MoreBiological Compounds Of Marine Organisms Essay1364 Words   |  6 PagesBiologically active compounds found in marine organisms have been extremely useful when combating again human immunodeficiency virus. One compound in particular which is found in sponges, Papuamide A, has been reported to have cytoprotective activity against HIV-1 in-vitro. There are many other representatives that can be found in the same class as Papuamide A; however, due to the slight change in their structure, the way they effect HIV is dif ferent. Papuamide A exhibits a potent inhibitory effectRead MoreHiv, The Human Immunodeficiency Virus1108 Words   |  5 Pages HIV, the Human Immunodeficiency Virus, was first discovered by CDC in 1981 [3], then described as HTLV-III in 1983 and was later changed into its current name. Ever since its emergence, this virus has caused millions of infections throughout the world, with most of the cases originating in the African region [1]. This retrovirus has made it difficult in the past for scientists to treat it since it changes its RNA once inside the cell to DNA, through the enzyme reverse transcriptase, and keeps changingRead MoreAids : A Relatively New Disease1743 Words   |  7 PagesAfrica. The virus has no regards of social status or race. Usually the ones who suffer the most are the poor and the minorities. The poor living conditions, lack of sanitation , sexual habits of the population and the ineffective government efforts up to 1994 exacerbated the problem. Curbing the spread of HIV has been a major goal since its emergence of the disease in 1981 in the sub Saharan Africa (http://www.unaids.org) . There are two viral strains that cause Acquired immunodeficiency syndromeRead MoreInfluenza Critical Analysis740 Words   |  3 PagesCritical Evaluation of the Effectiveness of Emergency Planning for an Influenza Outbreak in the UK 1. Introduction Notable for being the cause of some of history’s most infamous pandemics, the influenza virus was, until the emergence of the Human Immunodeficiency Virus (HIV) several decades ago, the virus that was the most studied of all viruses (Potter, 2001). Furthermore, in 2015 the National Risk Register classified an influenza pandemic as the greatest risk to the security of the United Kingdom (UK)Read MoreAntimicrobial Resistance, Resistant Nosocomial Pathogens and Molecular Diagnosis of Emerging Infectious Diseases1624 Words   |  7 Pagesthis was first realised when Louis Pasteur discovered microbes contaminated wine, causing it to go sour. He wondered how microbes affected humans; however it was Robert Koch that linked the contamination of microbes to the cause of infectious diseases. Between them they discovered and identified many of the microbes that caused diseases. Bacteria, Fungi, Virus and protozoan are all agents that cause infectious diseases. Infectious diseases can be asymptomatic for a long period of time before symptomsRead MoreHiv : A Modern Atlantian Epidemic1600 Words   |  7 PagesHIV: A Modern Atlantian Epidemic HIV, or human immunodeficiency virus, is a global issue that is classified as a pandemic by the CDC and WHO, however an epidemic is on the rise at an alarming rate in Atlanta, Georgia. This cluster in downtown Atlanta is being contributed to several factors, including poverty, a greater percentage of African-American residents and behaviors that increase the risk of HIV, including unsafe gay sex and injection drug use. Approximately half of newly diagnosed HIV patients

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The Decline of Honeybees Implications, Causes, and Responses

The lives of humans and honeybees have been intertwined for millennia. For at least 8,000 years, humans have sought honey for applications in disciplines ranging from medicine to the culinary arts. But while humans love honey, honeybees provide a much more valuable service: pollination. As the world’s most prolific pollinator, honeybees are essential to the reproduction of many plant species, which in turn benefits other animals and plants. In fact, humans heavily rely on honeybees to pollinate our own food source, a service that is worth billions of dollars a year. Unfortunately, the honeybee population is in a severe and prolonged decline, often in the form of colony collapse disorder, in which entire colonies are seemingly abandoned by†¦show more content†¦However, many countries are not so fortunate. Ssenoga (2014) wrote, In Uganda, honey bees provide pollination services to such crops as coffee, cotton, beans, peas, mango, citrus, avocado, tomatoes, passion fruits, apples, soya beans, water melons, and several others. Any collapse in the services will have detrimental effects to the livelihoods of the 65.5 percent of rural farmers, who also depend on agriculture for food security. In 2013, nearly half of Ugandans were food energy deficient, 5% suffered from extremely unbalanced diets, and 33% of Ugandan children were stunted (World Food Programme, 2013). In countries like Uganda, which is relatively well-off in comparison to many other African nations, a honeybee shortage resulting in decreased food production could mean starvation for many people. Colony Collapse Disorder The current downward trend in honeybee populations has been punctuated by wide occurrences of colony collapse disorder (CCD). This is not a new phenomenon; the first recorded incident occurred in 1869. Since that time, there have been occurrences of CCD in locations as diverse as Oregon, Australia, and Great Britain, to name a few. In instances of colony collapse disorder, the colony is almost completely absent of adult bees, and there are few if anyShow MoreRelatedDeformed Wing Virus Of Honeybees1698 Words   |  7 PagesFannon – Week 7 Report PhD Project Title: Deformed Wing Virus of Honeybees Supervisor: Prof. David Evans, School of Life Sciences, University of Warwick. Background. Insect pollinators play a vital role in the majority of terrestrial ecosystems and the survival and productivity of many wild and agricultural plants depends upon successful pollination by insects [1,2]. In a 2005 assessment of the potential impact of pollinator decline, it was estimated that the total economic value of insect pollinationRead MoreAgriculture Is An Essential Component That Supports The Lives Of Many Individuals Essay1816 Words   |  8 Pagesresult this paper seeks to demonstrate that, Monstanto’s drive for economic gain has resulted in the creation of genetically modified organisms, which has diminished aspects of food sovereignty within agricultural systems. This has resulted in implications surrounding humans working against nature, potential harm to human health as well as rejecting the values of other farmers/ food providers. In relation to humans working against nature research has demonstrated that Monsanto’s GM crops have causedRead More50 Harm ful Effects of Genetically Modified (Gm) Foods14312 Words   |  58 Pagesmatchmaker and inviting two people to a dinner party, to meet and see if they are compatible. This differs essentially from forcing their meeting and union or a violent date rape. The former act may be divine, and the latter considered criminal. The implication is that biotechnology involves vital moral issues in regard to the whole of life in nature. With biotechnology, roses are no longer crossed with just roses. They are mated with pigs, tomatoes with oak trees, fish with asses, butterflies with worms

Essay on Comparison of Taoism and Confucianism - 1153 Words

Confucianism and Taoism have contrasting views on both religion and politics. However, they stem from a similar goal and have similar beliefs. Confucianism is mainly centered around virtue and ethics as a means to an ordered society and believes that an ordered society is what people should strive for. Taoism, on the other hand, focuses on the individual life in relation to the Tao, or way of nature. Both are considered philosophies and not religions and acknowledge a path that a person should follow in life. However, they take opposing views not only on religion and politics, but also on the persons responsibilities. Confucianism is based on the teachings of Confucius (also known as Kongzi). In these teachings Confucius talks†¦show more content†¦This is greatly illustrated in the book Monkey where the Monkey King mentions his desire to live forever at numerous points. The Taoist philosophy is based on the teachings of Laozi and seems to have a more religious flow to it . Where as Confucian writings focus on the government and social order. Confucius believed that if a person behaved properly, then their family would follow suit, then their neighborhood, their city, and in time the whole country. The basis for a good system of government was the ideal Confucius family. Confucius talked about the 5 relations. They are emperor/subject, parent/child, husband/wife, older sibling/young sibling, friend/friend; all of which (with the exception of friend/friend) were based on the parent/child relationship. A large part of Confucianism is filial piety. The Superior Man, according to Confucian beliefs, is not only virtuous because of his actions but because of his attitude as well. This is why the Confucian belief that should the government behave in such a way the whole country will see this good and follow it. Unlike the Confucians, who actively tried to change the political system, Taoists pursue wuwei (nonaction) in living. According to the Tao Te Ching, by not acting one is not doing any harm which is the result of surrendering to the Tao. By doing such, one no longer has a corrupt nature and is moral and perfect human. If a person is in harmony with the Tao they are also in harmony with allShow MoreRelatedSimilarities Between Confucianism And Taoism902 Words   |  4 PagesThe religions, Confucianism and Taoism, both originate from indigenous Chinese beliefs and practices. Although they come from the same area in the world, they have several differences alongside their similarities. Additionally, they both are influenced by the Tao; however, they have different meanings behind the concept. Taoism can be summed up as appreciating all that is natural; whereas Confucianism is ideal society model created through a lifetime of relationship dedication. Neither of theseRead More Chinese Shih Poetry And Philosophy Essay1118 Words   |  5 Pagesmajor schools of ancient Chinese thought; Taoism and Confucianism. Poets such as Tu Fu and Po Chà ¼-i expressed the ideas of Taoism and Confucianism, respectively, while their fellow poet T’ao Ch’ien expressed both, through their poetry. nbsp;nbsp;nbsp;nbsp;nbsp;Confucianism is based on the ideas of Confucius, the man who gave the school of thought its name. The main goal of Confucianists was to return a gentlemanly society to China. The core of Confucianism concerned social structure. Confucius taughtRead MoreThe Influence of Accessibility: A Comparison of the Views of Lao-Tzu and Confucius1610 Words   |  6 PagesThe Influence of Accessibility A comparison between Lao Tzu and Confucius, as well as that between the respective philosophies each of these individuals is believed to have propounded, is fairly natural and, in certain respects, fairly inevitable. Both scholars were believed to have existed during the same time period, from approximately the seventh through the fourth centuries B.C.E. (although it should be noted that there is an overwhelming body of evidence that indicates that Lao Tzu may notRead MoreChristianity and Hinduism950 Words   |  4 PagesFather, Son, and Holy Spirit all in the same body. Christians also follow the belief that Jesus is God sent in form as a human messiah who was sent to save the world. Comparatively the major Asian religions such as Hinduism, Buddhism, Daoism, and Confucianism hold a vast array of beliefs and values that typically incorporate more than one god. Not only that, but each of the main Asian religion/philosophies were formed before Christianity, by at least 500 years. Hinduism formed around 2000 BCE andRead MoreThe Religion Of Chin Economic Political And Social Aspects Of Chinese Society1161 Words   |  5 PagesFrom Buddhism to Christianity, China has experienced a wide variety of religions. As of the year 1964, China has been mainly populated by the religion of Confucianism and also the religion of Taoism. Even though these religions differ greatly from Christianity they thrive in China because the communists rule in china suppresses Christian beliefs. The book â€Å"The Religion of China† states how the book is set up. It states â€Å"The three parts into which the book is divided show a clear logical unity inRead MoreMajor Differencies Between Eastern and Western Philosophies as the Basis for Adult Education1037 Words   |  5 PagesDifferences between the philosophies of the east and west Western philosophy has its roots in Athens, Rome and Judeo ­Christianity while Eastern philosophy is derived from Confucianism, Taoism and Mahayana Buddhism. As Greek and Latin are to Western civilisation, so classical Chinese is to East Asian civilisation. I will focus on four major differences between Eastern and Western philosophies. 1. Western Individualism and Eastern Collectivism In the Greco‑Roman tradition, the image of PrometheusRead More The ?Way? As Seen In Taoism And Confucianism Essay944 Words   |  4 Pagesnbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;Taoism and Confucianism are both very complex and important religions of their time. Both mainly Asian religions, these creeds were more prominent in the times they were developed then they are today. Each of these religions had a certain belief that there was a â€Å"Way† that things should happen and should work so that goodness and peace will regulate in the world. Confucius was the founder of Confucianism. His works were taught in the Confucian AnalectsRead MoreBeijing, People s Republic Of China Essay1670 Words   |  7 Pages Taoism in china Omar Rmaili University of Business and Economics 2016 Beijing, People’s Republic of China Introduction Taoism is a very broad movement, it isnt a doctrine as such, nor a belief system, but is more like a personal experience. It is a way of living and understanding the world, away from the systematization and dogmas, which caused numerous trends. It was the historian Sima Tan (or Sima Qian) in the -I century who brought together all these trends under the name ofRead MoreChin The Four Noble Truths1353 Words   |  6 Pagesthere was opposition to the new beliefs and Chinese people struggled with replacing their old beliefs, such as Confucianism and Taoism, with this new, strange belief system. In response, Chinese scholars, including Zhi Dun and Zong Mi, published writings acknowledging these struggles, and attempting to put the Chinese people at ease. By explaining that Buddhism was similar to Confucianism, in that it promoted good winning over evil, and that Buddhism would lead to a state of enlightenment known asRead MoreReflection On And Comparison Of Religions1598 Words   |  7 PagesReflection on and Comparison of Religions I identify as a Catholic whose Portuguese upbringing prominently influenced my religious background. My cultural values and faith are so intertwined that I view both elements as one aspect of my identity rather than two separate entities. While introducing my religious viewpoint in class, I felt this wave of vulnerability and shame that I may have been perceived as agreeing with everything Catholicism stands for, which is certainly not the case. I felt misunderstood

Regulatory Approaches For Combating Airbnb â€Myassignmenthelp.Com

Question: Discuss About The Regulatory Approaches For Combating Airbnb? Answer: Introducation The attempts of Eric vested in procurement of certain assets have been observed in the course of the past one year which is a clear indicator that he was in possession of the assets for a period lesser than a year. It has been established that capital gains could be assumed as taxable only under the condition if the selling price of an asset is greater than the cost base. Eric will also not be able to acquire the indexation benefit due to the possession of finance for less than a year (Andreas Markus, 2014). Categorized of Assets Personal use assets that are intended for personal use are generally procured for personal enjoyment and this category excludes the collectibles. Sale of assets that are procured at costs less than or equal to $10000 to other persons could not be subject to the liability of taxation on capital gains. According to the requirements of the question, the personal assets acquired by Eric include a home sound system and the shares of a listed company (Brean, 2013). While the procurement cost of the home sound system was found to be $12000 the shares were found to be costing $5000. Collectibles could be defined as assets purchased by individuals for fulfilling personal efficacies alongside providing enjoyment like personal assets. In the case of collectible that capital gains are not taxable under the condition that the procurement cost of the collectibles is less than or equal to $500 (Besley Persson, 2013). The information provided in the question facilitates an impression of the collectibles acquired by Eric as follows. Eric acquired a painting that was associated with a procurement cost of $9000 and an antique chair at a procurement cost of $3000. Another collectible acquired by Eric included an antique vase which amounted for an acquisition cost of $2000 (Becker, Reimer Rust, 2015). The data obtained from the above stated scenario could be utilized as inputs for formula to calculate capital gain on the assets which were under possession for less than a year. Capital Data of the assets Asset Cost Base of Assets Capital Proceeds of Assets Net Capital Profit/ (Net Capital Loss) Home Sound System 12,000 11000 (1000) Loss Shares in listed company 5,000 20000 15000 Profit Painting 9,000 1000 (8000) Loss Antique Chair 3,000 1000 (2000) Loss Antique Vase 2,000 3000 1000 Profit Net Capital Gain/Loss 5000 Profit Points to considers: -The assets that were acquired for personal use by Eric depict procurement costs more than $10000 which validates the taxability of capital gains on the assets (Drautzburg Uhlig, 2015). -The procurement costs of all the collectibles were estimated to be above $500 which suggests the applicability of taxation to the capital profits on the assets. -In order to identify the net profit or loss the annual capital losses have to be set-off with capital gain. The scenario suggests the provision of a three year loan by the employer of Brian to him with the condition of a special one percent interest rate. Another notable highlight is observed in the condition of the management for the interest to be repaid in monthly instalments. The loan amount is estimated to be $1 million and provision of such a substantial amount of loan at considerably lower interest rate than the prevailing rates in the market accounts for classification of the loan as fringe benefits (Farhi Werning, 2013). The element of statutory interest rate should also be considered effectively in order to determine the taxability of the benefit from the loan. According to the information provided in the question, the loan was offered on April 1, 2016 which suggests that the statutory interest rate could be estimated as 5.65% (Guner, Kaygusuz Ventura, 2014). This step involves the calculation of the loan fringe benefit through discarding the deductible rule. The deductible rule implies that the interest on the loan calculated on the basis of actual rate of interest should be subtracted from the interest on loan calculated on the basis of statutory rate of interest (Henneman, 2015). Interest according to statutory rate of interest= $1000000 * 5.65%= $56,500 Interest according to actual interest rate= $1000000 * 1%= $10000 Therefore the loan fringe benefit can be calculated as the difference between the two amounts which is = $56,500-$10,000= $46,500 The second step involves the computation of interest based on statutory interest rate with the assumption that the interest is the real amount payable Interest based on statutory interest rate= $1000000 * 5.65%= $56,500 This step should involve the calculation of tax deductible interest expense since Brian has spent forty percent of the loan for addressing future obligations and the tax deductible interest expense could be assumed as hypothetical in nature (Higgins Pereira, 2014). The tax deductible interest expense could be calculated as follows: The real tax deductible interest expense for Brian should also be calculated since Brian has utilized 40% of the loan for dealing with future obligations (Jaimovich Rebelo, 2017). The real figures for tax deductible interest expense could be calculated as follows: $10000 * 40% = $4000 This stage involves the subtraction of actual amount from the hypothetical figure in order to reach a specific conclusion. Therefore, $22,600- $4000= $18,600 The final taxation amount is estimated in this step through subtracting the amount calculated in the fifth step from that determined in the first step.Hence, Brian has to pay a final amount of, $46,500- $18,600 = $27,900 The conditions in which interest is paid at the termination of the loan rather than in monthly instalments, the deemed period in case of the loan would have to be calculated from the time when the interest becomes payable (Mellon, 2016). In the case of monthly repayments the deemed period is assumed from the time when the interests are paid respectively. On the other hand, it is necessary to emphasize on the case if Brian is not obliged to repay the interests then the computation has to follow the similar approach only with the assumption of zero actual interest rate (Matter, 2016). 3.The scenario depicts the agreement between Jack and Jill who are husband and wife to rent a property under the condition that Jack would be eligible for 10% of the profits earned from the property while the wife, Jill, would be eligible for 90% of profits. Furthermore, the agreement also involved Jacks consent to bear complete responsibilities of any sort of losses thereby relieving Jill of the burden (Maurer, 2016). Hence it can be stated that the loss of $10000 observed last year becomes the sole liability of Jack without any responsibility of Jill in the case. On the other hand, Jack also has the opportunities of offsetting the loss of $10000 through his other incomes thereby reaching on a final estimation of net profit or loss for the concerned year. Jack also has the option to carry forward the losses for subsequent years until the point where the property has to be sold which can lead to either profits or losses for Jack and Jill (Piketty Saez, 2013). In event of a loss, the responsibility for the entire amount is vested in Jack who has the privilege to carry forward the losses or implement them for determination of net profit or losses in the concerned year or upcoming years (Thomson, 2015). On the contrary, if an event of profit is encountered then the amount must be distributed in the agreed shares of 10% of Jack and 90% for Jill respectively. Jack also has the privilege of offsetting the loss of $10000 incurred last year with the profits acquired from sale of property. Therefore, it can be concluded that Jack can offset the losses of the past year in the present year through income that can be acquired as profits from the sale of the property (Wallace, 2015). However, if there are no observed profits in the current year, then Jack is responsible for the losses with the exclusion of Jill from such undertakings. Hence it can be concluded that Jill would not be subject to any consequences in context of tax treatment while Jack is obliged to be responsible for the losses in his accounts. The case of IRC v Duke of Westminster [1936] AC 1 provided insights into the fact that an individual is rightfully entitled to utilize legal strategies and resources for decreasing total income at the end of a year. Therefore, it can be imperatively observed that in cases where an individual decreases their total income at the end of the year, the Commissioners of Inland Revenue are not authorized for inquiry into the matter or pressurizing the individual to increase their payable tax (Thomson, 2015). However, it is necessary to consider that such rule is applicable only in cases where an individual utilizes authentic measures for decreasing total income at the end to the year helping them in reducing the total payable tax. The notable principles that can be apprehended from the case include the following: Every individual is rightfully eligible to implement strategic measures in accounting leading to depreciation in their total income An individual is not liable to pay additional taxes if the procedures adopted for decreasing income are ethical and moral. Adoption of legal means to decrease the total payable tax amount also indicates that an individual cannot be questioned for validity. The individual is also exempted from any sort of pressure to pay an increased amount of tax. However, the validity of the above mentioned rule could be questioned on the grounds of inferences drawn from new case laws in the contemporary scenario (Jaimovich Rebelo, 2017). The prominent difference could be observed in the reforms in ideologies underlying review of accounts and their management. In the current scenario, the rule can be presented as follows: The rule mentioned previously holds significance in the contemporary environment in order to prevent organizations from utilizing unscrupulous means for modification of accounts to accomplish superior advantage. The rule is also reflective of the legal right for businesses to execute their operations feasibly (Higgins Pereira, 2014). An example of the application of the rule can be observed in a company which is encountering losses and is unable to fulfil its obligations. This type of organization could prefer alteration of balance sheet amounts alongside writing off their fixed assets according to the intended values. The organization should also emphasize on the significance of authenticity of the documents that are used to justify the transactions (Henneman, 2015). On the other hand, the organization is liable to experience backlash in event of adopting unethical means for management of accounts due to the rule. Therefore, it can be concluded that transactions which facilitate ef fective operations of an enterprise could be considered valid from a legal perspective without any concerns of questioning by legal authorities. The scenario indicates the abundance of big pine trees in the piece of land owned by Bill which in turn is intended by him to be used as grazing grounds for sheep. In order to accomplish this feat, Bill has to ensure that the trees are cut from the property. Hence, Bill hired the services of a logging company which agreed to reimburse Bill with $1000 for every 100 meters of timber (Guner, Kaygusuz Ventura, 2014). The question that needs to be addressed in this context is the applicability of the tax on Bill for the amount of profits earned by the logging company. The question does not provide clear insights into the exact amount of receipts for clearing of trees which implies the assumption that is a revenue receipt in hands of Bill. Therefore, Bill is not liable to pay the capital gains tax. The lump sum amount attained by Bill can be considered as a capital receipt in his hands. For example, if Bill receives $50000 from the logging company for removing the timber from his property then that amount can be ascertained as capital receipt for Bill. Considering the payment as capital receipt could be validated on the grounds of the lump sum nature of the payment alongside the zero presence of recurring receipts (Farhi Werning, 2013). Another characteristic that should be noted in this context is that the transaction is underlined by the provision of rights to another party for removal of trees from the property. Hence it can be observed that since the receipt in the hands of bill is a lump sum amount and has been considered as capital receipt, the amount is taxable according to the rules of capital gains tax. The scenarios depicted above provide an illustration of the fact that Bill is acquiring money in either case. The first case suggests that Bill receives payments in re curring receipts which are also small in nature while in the second case Bill receives a capital receipt in the form of a lump sum amount of $50000 which is not recurring in nature. The concern of providing the right to the logging company for clearing of trees from the property is also liable for classifying the lump sum amount eligible for capital gains tax (Farhi Werning, 2013). The receipt in the second case is larger in amount and can be estimated as one-time in nature owing to the considerable period of time required for regrowth of the trees after cutting them down. Hence the second case indicates that Bill is engaged in the sale of an asset to another company for a considerable amount alongside providing rights to the company. According to the precedents of taxation law, sale of assets for consideration by one party to another implies consideration of capital receipt and taxability for the seller (Farhi Werning, 2013). On the contrary, the first case depicts formidable imp lications towards recurring receipts which in turn limit the prospects for acquiring capital gain tax. Therefore the scenario in the first case should be addressed through normal taxation rates rather than subjecting the profits to capital gains tax.; References Andreas, O. and Markus, H., 2014. Taxation of income from domestic and cross-border collective investment. Brean, D.J., 2013. 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