Schizophrenia has been defined as a mental disorder...

Schizophrenia has been defined as a mental disorder characterized by a breakdown in mental thinking and a poor emotional response. This disorganization hasn’t till now acquired a clear understanding of the mechanisms that lie behind (Harrison 1999) but researchers suggest an increase in the dopaminergic transmission in the prefrontal cortex coupled to an inhibition of the glutamatergic pathways, majorly at the level of NMDA receptors (Wen-Jun Gao). For more than 50 years, the dopamine hypothesis had been considered the mother of the theories of schizophrenia. Van Rossum first proposed it in 1966 suggesting that a hyperactivity occurring at the level of the mesolimbic dopamine pathway is the mediator of positive symptoms of schizophrenia†¦show more content†¦By definition, positive symptoms represent a collection of psychotic symptoms through which the individual escapes from reality. They include hallucination described by a person seeing, smelling, feeling or hearin g (the most common of all) things that no one else can see, smell feel or hear. It is also characterized by a delusional behavior defined as a number of false beliefs that are not part of the persons culture and which he/she is not willing to change, such as believing that the entire world is plotting against them (also known as â€Å"delusion of persecution†). Thought disorder also occurs in schizophrenia and is characterized by unusual or dysfunctional ways of thinking such as having troubles organizing thoughts or speaking abruptly in the middle of a thought (thought blocking) or even making meaningless words. Schizophrenic people may also experience movement disorder such as a highly disorganized movement or in rare cases catatonia, a state of non-movement and non-responding to others (National Institute of Mental Health 2009). Negative symptoms are related to the disruptions to normal emotions and behaviors that occur in schizophrenic patients. These symptoms can be mist aken with depression and other mood disorders hence they are harder to recognize as part of the disease. They usually appear months or years before positive symptoms.Show MoreRelatedSchizophrenia- Mental Disorder1002 Words   |  5 Pagesthe mental breakdown that forever changed his life. On an early, extremely cold winter morning in northern Iowa, Ron walked out of the farm house in only his underwear, through the large cornfield, and down to the Yellow River that was frozen over with a thin layer of ice. Luckily, his parents caught him in time before he had fallen through the thin ice. Ron was soon rushed to a mental institution where he was observed by psychiatrists that later diagnosed him with disorganized schizophrenia. SchizophreniaRead MoreCase Study (Schizophrenia)1494 Words   |  6 PagesCase Study (Schizophrenia) Benny is 52 years old and has been working as a driver for a postal company for the past 28 years. He had a very cheerful and normal childhood, with sufficient caring from parents. He loves his parent very much. Benny has been unmarried his entire life. He reports that he has always been nervous with the girls and such and avoids making any significant social overtures with women. He meets his sexual needs matter of fact by visiting a prostitute on a regular basisRead MorePublic Association Between Violent Gun Crimes And Mental Illness1868 Words   |  8 Pagessingle full calendar week has gone by without some sort of mass shooting. A mass shooting is defined as â€Å" an incident in which four or more people are shot,† and a Sunday-to-Saturday week has not passed without one of these incidents in more than a year (Bump, 2015). So, what gives? Following a mass shooting crime, one of the first things that always comes up is the perpetrator’s mental health: Was the shoot er mentally ill? In recent years, the mass shooters we hear about have been, enabling a cycle ofRead MoreHistorical Background Of Social And Psychological Therapy Essay1947 Words   |  8 PagesSchizophrenia is a major psychiatric disorder, or cluster of disorders, characterized by psychotic symptoms that alter a person’s perception, thoughts and behavior (American Psychiatric Association, 2000). This paper will discuss briefly the historical background of social and psychological therapy, its aims and principles, the evidence base of the strengths and weaknesses of the therapy. It will also explore which of the eight psychological approaches explicate as the primary causes and effect ofRead MoreCMH 3023674 Words   |  15 Pagesï » ¿CMKH 302 UNDERSTANDING MENTAL HEALTH PROBLEMS 1.1describe the main types of mental ill health according to the psychiatric (dsm/icd) classification system: mood disorders, personality disorders, anxiety disorders, psychotic disorders, substance-related disorders, eating disorders, cognitive disorders The ICD is produced by a global health agency with a constitutional public health mission, while the DSM is produced by a single national professional association DSM-IV Codes are the classificationRead MoreAnalysis Of The Film The Black Swan 3378 Words   |  14 Pages Psychology: Mental Illness within the Media Jordan Start Sheridan College Section: 1 The film the Black Swan (2010) focuses on Nina, a young ballerina with a sweet/childlike demeanour. She is employed at a New York ballet studio, and like many of her co-dancers, her life is consumed with dance. Nina lives in residence with her over controlling, obsessive former ballerina mother, who wields a claustrophobic control over Nina and blames her child as the reason why she was unableRead MoreMadness in One Flew Over the Cuckoos Nest and Hamlet Essay example2151 Words   |  9 PagesThe issue of madness has been touched by many writers. In this paper I will focus on two important writings which deal directly with the mental illnesses. The first one is One Flew Over the Cuckoos Nest by Ken Kesey first published in 1962. The second is Hamlet written by Shakespeare approximately in 1602. Ken Kesey worked nights in a mental institution in California and his novel has a lot of truth in it. He faced patients insanity every day and was confident that it was natural responseRe ad MoreAbnormal Psychology Terms9960 Words   |  40 Pagesresearch is it is obvious that this case of obsessive-compulsive personality disorder arises from an early childhood fixation. which type of psychologist would most likely have made that statement? lets try to figure out where clients fall on several key personality traits, rather than using a dichotomous classification system. someone saying this would most likely favor which approach to classifying personality disorders? Litigaphobia and litigastress relational aggression is a term usedRead MoreUnit 2 study guide8637 Words   |  35 Pagesreferred pain- pain that is felt in an area removed or distant from its point of origin. Impulses from many cutaneous and visceral neurons converge on the same ascending neuron, and the brain cannot distinguish between the two. chronic pain- usually defined as lasting at least 3 months and well beyond the expected healing time following the initial onset of tissue damage or injury. Neuroimaging studies have demonstrated brain changes in those with chronic pain that may lead to cognitive deficits andRead MoreDepression Is A Normal Part Of Aging Among Older Adults10811 Words   |  44 Pagesto have better understanding with the effects the stigma has on older adults with depression. This study will review the factors which trigger the older adult depression states, their physical and mental health conditions. Introduction Mental health is viewed one of the most predominant health problems in the United States. In the last 20th century, mental illness treatment has been through diverse changes in the United States. Mental illnesses are one of the major causes of disability in

Washington Irving, Father of the American Short Story

Washington Irving (April 3, 1783–November 28, 1859) was a writer, essayist, historian, biographer, and diplomat most famous for the short stories Rip Van Winkle and The Legend of Sleepy Hollow. These works were both a part of The Sketch Book, the collection of short stories that won him international recognition. Washington Irving has been called the father of the American short story because of his early and unique contributions to the form. Fast Facts: Washington Irving Known For:  Father of the American short story, biographer, historian, diplomatAlso Known As:  Dietrich Knickerbocker, Jonathan Oldstyle, and Geoffrey CrayonBorn:  April 3, 1783 in New York CityParents: William Irving and Sarah SandersDied:  November 28, 1859 in Tarrytown, New YorkEducation: Elementary school, law schoolPublished Works:  A History of New York, The Sketch Book (including the stories Rip Van Winkle and The Legend of Sleepy Hollow), Bracebridge Hall, The Alhambra, The Life of George WashingtonFiancà ©e: Matilda HoffmannNotable Quote: There is a certain relief in change, even though it be from bad to worse; as I have found in travelling in a stage-coach, that it is often a comfort to shift ones position and be bruised in a new place. Early Life and Education Washington Irving was born on April 3, 1783, in New York City. His father William was a Scottish-American merchant, and his mother Sarah Sanders was the daughter of an English clergyman. At the time of his birth, the American Revolution was just ending. His parents were patriotic. His mother said upon the birth of her 11th child,[General] Washingtons work is ended and the child shall be named after him. According to Irving biographer Mary Weatherspoon Bowden, Irving maintained close ties with his family his entire life. Washington Irving read a great deal as a boy, including  Robinson Crusoe, Sinbad the Sailor, and The World Displayed. His formal education consisted of elementary school until he was 16, where he performed without distinction. Early Writing Career Irving began writing when he was 19 as a journalist using the pseudonym Jonathan Oldstyle.  As a reporter for his brother Peter’s newspaper The Morning Chronicle, he covered Aaron Burr’s treason trial. Irving traveled widely in Europe from 1804 to 1806 on a grand tour, paid for by his family. After returning, using the pseudonym Dietrich Knickerbocker, Irving published the 1809 comic history of Dutch life in New York, A History of New York. Some literary scholars consider this work of burlesque fiction to be his greatest book. He then studied law and he passed the bar in 1807. Engagement Washington Irving was engaged to marry Matilda Hoffmann, the daughter of a prominent local family. She died of consumption on April 26, 1809, at the age of 17. Irving never became engaged or married anyone after the tragedy. This loss indeed scarred his life. In response to an inquiry about why he had never married, Irving wrote in a letter, saying: For years I could not talk on the subject of this hopeless regret; I could not even mention her name, but her image was continually before me, and I dreamt of her incessantly. Europe and Literary Acclaim Irving returned to Europe in 1815 and lived there for 17 years. In 1820, he published  The Sketch Book of Geoffrey Crayon, Gent, a collection of stories including his best-known works,  Rip Van Winkle  and  The Legend of Sleepy Hollow. These stories are thought to be the first examples of the genre of the short story, and they are both gothic and humorous. The Sketch-Book was a milestone in American literary history because it was the first piece of American writing to garner European recognition. James Fenimore Cooper was the only other contemporary American writer to receive international acclaim. Later in his life, Irving would encourage the careers of great American authors Nathaniel Hawthorne,  Edgar Allen Poe,  and  Herman Melville. In 1832 while living in Spain, Irving published Alhambra, which described the history and stories of Moorish Spain. After a few years back in the United States, Irving returned to Spain, serving as the U.S. minister to Spain from 1842–1845 under President John Tyler. Other Writing Irving returned to the United States in 1846 and moved back to his home of Sunnyside in Tarrytown, New York.  In his later years, he wrote less fiction. His works include essays, poetry, travel writing, and biography. Over his lifetime, he published biographies of poet Oliver Goldsmith, the prophet Muhammad, and Christopher Columbus. Irvings contributions to the American idiom include coining the word â€Å"Gotham† as a nickname for New York City. Irving was also the first to use the phrase â€Å"the almighty dollar.†Ã‚   Later Years and Death With his popularity high, Irving kept up with work and correspondence into his 70s. He completed his five-volume biography of his namesake George Washington only eight months before his death. Washington Irving died of a heart attack in Tarrytown, New York on November 28, 1859. He seemed to foretell his death, as he said before going to bed: Well, I must arrange my pillows for another weary night! If this could only end! Irving was, fittingly, buried in Sleepy Hollow Cemetery. Legacy American literary scholar Fred Lewis Pattee summarized Irvings contributions as follows: He made short fiction popular; stripped the prose tale of its didactic elements and made it a literary form solely for entertainment; added richness of atmosphere and unity of tone; added definite locality and actual American scenery and people; brought a peculiar nicety of execution and patient workmanship; added humor and lightness of touch; was original; created characters who are always definite individuals; and endowed the short story with a style that is finished and beautiful. In 1940, Irving was the first author to be featured on the â€Å"Famous Americans† series stamps.   Sources â€Å"Concerning Washington Irving.†Ã‚  The Washington Irving Inn, 9 May 2019.Gallagher, Edward J.  Background: Irving the Historian.â€Å"Washington Irving.†Ã‚  Short Stories and Classic Literature.Weatherspoon Bowden, Mary. Washington Irving. Macmillan Publishing Company, Incorporated, 1981.

Case Study on Performance Appraisal

The case study on performance appraisal implies both formal and informal processes that have a purpose to evaluate a specific employee or an organization. In common, it is set to determine ways of a further development. A crucial feature of the performance appraisal paper is an appeal to concrete examples, which illustrate positive or negative sides of company’s performance. It should be noted that by conducting the performance appraisal research, a company is able to improve its management since specific measures to overcome shortcomings can be devised. Background Anovex Inc. is quite a young company specializing in the production of kleenex. Founded in 2005 in the city of Montgomery, Alabama, the company’s commodity quickly achieved public recognition. Anovex Inc. was established on strict principles of a corporate responsibility, thereby, allowing the company to fully focus on developing qualitative products that will completely satisfy customers needs. Until the end of 2015, Anovex Inc. has already possessed approximately 75 percent of the Alabama’s kleenex market. Currently, the company employs 150 workers in their only production facilities in Montgomery. However, Anovex Inc. develops plans to penetrate into the markets of Louisiana and Mississippi. In fact, one of the most attractive features of Anovex Inc.’s kleenex is the application of hypoallergenic materials. Challenges At the beginning of 2016, Anovex Inc. has faced the threat of competition from the Cleancorp, the manufacturer of hygiene products with significant production capacities and market shares in West Virginia, Kentucky, New York, and Pennsylvania. Cleancorp began an aggressive campaign to capture all 100 percent of the Alabama kleenex market. Major difficulties for Anovex Inc. to struggle with Cleancorp implied the fact that Cleancorp has already existed from the late 1980s, thus, this company has a more considerable marketing experience. Specifically, due to a vaster scope of product lines, Cleancorp was able to quickly win a market share in Alabama by selling combined kits with kleenex and disinfectant. Additionally, Anovex Inc.’s ability to compete with Cleancorp was meager due to the fact that the top management tended to allocate all resources for the production of only one type of kleenex without any segmentation. Solutions Since Cleancorp possesses greater financial possibilities to expand geographically, it is barely possible for Anovex Inc. to compete by increasing the scopes of production. As the possible solution, Anovex Inc. may change a managerial approach and start to improve kleenex in different directions like size, smell, the extent of humidity, and other. In fact, a narrow specialization of Anovex Inc. allows it to understand the customers’ preferences sufficiently. At the same time, being quite a young brand, Anovex Inc. has more possibilities to manipulate the price since their kleenex do not contain a price cheat of a common famous brand. However, the presence of Anovex Inc. only in the Alabama state eventually made it prominent among local retailers. Based on this, Anovex Inc. should make all efforts to maintain the cooperation with them, perhaps, by introducing beneficial discount programs. References Armstrong, G., Adam, S., Denize, S., Kotler, P. (2014). Principles of marketing. Pearson Australia. Hartley, R. F., Claycomb, C. (2013). Marketing mistakes and successes. Wiley. Krajewski, L. J., Ritzman, L. P., Malhotra, M. K. (2013). Operations management: processes and supply chains. Pearson. Prahalad, C. K., Ramaswamy, V. (2013). The future of competition: Co-creating unique value with customers. Harvard Business Press. Sage, A. P. (2015). Risk modeling, assessment, and management. Y. Y. Haimes (Ed.). John Wiley Sons.

Criminal Involvement Of The United States - 932 Words

Robert D. Crutchfield when speaking of the social class differences to explain criminal involvement in the United States in his published work â€Å"From Slavery to Social Class to Disadvantage: An Intellectual History of the Use of Class to Explain Racial Differences in Criminal Involvement† asks an important question, why do we always connect crimes with race? Crutchfield states â€Å"When race is not the focus, differences in ethnicity, religion, immigration status, or some other marker of being â€Å"the other† are part of how we think about and talk about crime† (2). Crutchfield proposes that we continually seek â€Å"out† groups to ostracize and blame crime on. Out groups when blamed for crime, it is attributed to interiority or social class. We often attribute crimes (those of property and violence) to those of different races. But if the question was reworded and was understood to include collar crimes, white people would have a huge crime rate. Cr utchfield stumbles on several correlations while in this inquiry: that African Americans are more involved in kinds of crime that lead to prison sentences (compared to whites), and that people in lower social classes serve time for these offenses. As African Americans, are very abundant and overrepresented in the areas of low socioeconomic class, the fallacy usually arises that the correlation between the poor African Americans and crime is prevalent. These two sets of data however, do not create a connection. Crutchfield analyzes the effectsShow MoreRelatedShould The Death Penalty Be Justified?989 Words   |  4 PagesShould the Death Penalty be a widely accepted practice by the judicial system in each state? The ability to control the population of those who violate the laws of the country is a valuable asset we as a society have evolved into making a permanent aspect of our judicial system. Capital Punishment is described as the legally authorized killing of someone as punishmen t for a crime (capital punishment). Despite Capital Punishment being in use for hundreds of years, there is still tension behindRead MoreFunk V. United States, Case Brief Essay627 Words   |  3 PagesCase Brief Funk vs. United States Supreme Court of the United States 290 U.S. 371, 54 S. Ct. 212 (1933) Facts: Funk was tried twice and convicted both times in Federal District Court for conspiracy to violate the prohibition law. In the first appeal to the Federal Circuit Court of Appeals the decision of the Federal District Court was reversed due to issues not applicable here. 46 F.2d 417. In both trials the defendant called upon his wife to testify on his behalf and she was excludedRead MoreRacial Differences Between Criminal Involvement And The Subculture Of Poverty1269 Words   |  6 Pagesdifferences are used to explain racial differences in criminal involvement in the United States. Social Class is defined as a division of a society based on social and economic status. Usually when a person thinks about crime in the United States, he also thinks about the race of the person and the crime. Thinking about crime anywhere in the world is to think about why certain groups of population have more criminal activity and involvement than other groups. People usually focus on race when they Read MoreFederal Bureau Of Investigation And Its Legal Implications854 Words   |  4 PagesFederal Bureau of Investigation takes all cases of alleged terrorist activity seriously, and they thoroughly investigate each case. According to Roth (2014), instead of seeking solely to identify individuals who are actively engaged in criminal conduct, now agents also have deliberately sought to identify individuals who might be willing to aid acts of terrorism, even if they are not currently involved in such activities (p. 981). The vagueness of the term willing and its legal implications canRead MoreThe Consensus, Crime Control, and Due Process Models Essay1630 Words   |  7 PagesThe criminal justice system consists of models and theories that often contradict one another. Of these models are the crime control model, the due process, model, the consensus model and the conflict model. In this paper these models are evaluated and defined, as well as each entity in the criminal justice s ystems role within each model. Policing, corrections and the court system all subscribe to each model in some way and in a hurried manner in cases that dictate such a response. As describedRead MoreAl Capone : The Ruthless Gangster1222 Words   |  5 PagesAl Capone is widely known as the most ruthless gangster in the United States due to his involvement in violence due to the illegalization of the distribution and consumption of alcohol, the Prohibition Act. Most of Capone’s profits came from his disobedience to the act which was successful due to the few tactics he utilized. Throughout the 1920s, Capone was known for being a successful criminal and almost made Prohibition nonexistent. Capone is credited for most of the illegal distribution of alcoholRead MoreThe Amendment And The Fourteenth Amendment Essay1458 Words   |  6 Pagesgrounds of excessive Governmental Involvement and abuse of Fourth Amendment s right of the people to be secure in their persons the Fifth Ame ndment. Ninth Amendment, and the Fourteenth Amendment. First Amendment Protects: The First Amendment protects Mr. Jackson form use of hypnosis to create a criminal act. Schenck v. United States, 249 U.S. 47, 39 S.Ct. 247, 63 L.Ed.2d. (1919) Brandenburg v. Ohio, 395 U.S. 444, 89 S.Ct. 1827, 23 L.Ed.2d. 430 (1969): West Virginia State Board of Education v. BarnetteRead MoreEssay on Organized Crime Wthin The Unit1461 Words   |  6 Pages Organized Crime Within the United States Organized crime is a widespread topic of concern among many Americans due to its popularity in the media and entertainment industry. The public is aware of its existence, yet is not fully aware of why and how this complex â€Å"underworld† exists. In order to fully understand this area of criminology, one must take into account the characteristics of organized crime, the variables that allow organized crime to thrive, its large-scale effects on society, andRead MoreCapital Punishment And The Death Penalty790 Words   |  4 Pagesthe charged crime get sentenced to the death penalty. The true criminal is often times never the one sitting on death row. A common argument that is â€Å"pro-death penalty† is murder and crime rates have gone down with the death penalty; this is a common misconception that many people believe in. An alternative for the death penalty is life in prison for these criminals. Capital punishment is wrong and an inhumane punishment for criminals who are still too human beings. Frequently the wrong personRead MoreLabeling Theory A True Theory948 Words   |  4 Pages Labeling theorists seek to understand what transpires after an individual is identified for committing a criminal act and society labels the offender. This approach differs from the view of choice, biological predisposition, psychological factors, social learning factors, and societal bond and control theories, which seek to explain the first offense and any subsequent criminal acts. Therefore, is labeling theory a true theory? Defend your answer and include specific elements of labeling theory

Violence, Gender and Elder Abuse Free Essays

Women and Violence Professor Guelakis November 1, 2010 Violence, Gender, and Elder Abuse Elderly abuse has not been researched enough. There has been recent expansion on the research of abuse of the elderly. However, it is still lacking adequate theory because there has not been enough research done, data collected on why it happens, or the characteristics of the abuser and victim. We will write a custom essay sample on Violence, Gender and Elder Abuse or any similar topic only for you Order Now Women are predominantly the victims of elder abuse and men the abusers. However, there has not been a firm definition of what elderly abuse is. Some experts suggest that elder abuse should be included in the definition of domestic abuse.Experts have found in their studies that women are the majority of the physically abused where men were the larger average of elderly individuals who were neglected. However, many experts also state that focusing on the definition of elder abuse is counterproductive in focusing on the issue that women are the majority of abused victims. Feminist theorists have failed to produce enough data here, although they have the expertise to contribute to this research. One of the main problems with elder abuse is the failure to acknowledge it as a form of real abuse.The ‘caregiver’ is already excused by be given this label as the ‘carer’. There is also the focus on the elder individual as the catalyst to the abuse, by pushing the carer to his or her limits. The elder individual is seen as overly dependent and adding stressors to the caregiver. ‘Granny-battering’, as elderly abuse was once called, has turned into a closer look at the perpetrator and his characteristics instead of the victims. Experts say that more attention should be placed on the predisposing factors, such as drugs, alcohol, and dependency.Spouse and child abuse research has been found to have similar pathological characteristics to elder abuse. Social norms support elder abuse against women in that women are dependent on caregivers financially, practically, and emotionally. There is little information, however, on the strategies, tactics, or coping skills because the victims have not been heard. Unfortunately, the lack of research, along with the â€Å"denial and inability† to recognize elder abuse has made it difficult to gain knowledge and accomplishment with this very valid form of abuse. How to cite Violence, Gender and Elder Abuse, Papers

Taxation Theory Practice and Law Residence

Question: Discuss about the Taxation Theory Practice and Lawfor Residence. Answer: Residence and Source The current case is based on the determination of the Kit residential status along with the determination of his salary and investment come for the purpose of tax. As evident from the current case study, that Kit is a permanent resident of Australia even though he was born in Chile. He also retains the citizenship of Chile despite being a permanent resident of Australia. Australian residents are usually taxed for their worldwide income derived from all their sources. An individual living in Australia for temporary purpose along with the foreign residents are generally taxed for their Australian based income. For instance, income earned from working in Australia. In order to understand the tax situation of Kit it is essentially required to work out the residential status for the purpose of tax (Barrett and Elsayed 2014). As in the current case, it is evident that Kit despite being Australian resident for permanent purpose cannot be considered as an Australian citizen since he holds the Chilean residency. To understand the taxation situation of Kit it is necessary to work out his residential status based on the residency test. The primary test of determining the residential status of Kit is the domicile test. Below stated are the criterion for determining the domicile test are as follows; Domicile Test: Domicile is regarded as the legal concept of determining the residential statues under the Domicile Act 1982. The primary rule of common law states that an individual acquires the birthplace as the domicile of his own origin. The rule is also subjected to certain exception. An individual retains the domicile of their origin until and unless the individual decides to acquire the domicile of their own choice in another country (Burnett, Taylor and Wong 2015). As stated in the case of Henderson v. Henderson [1965] 1 All E.R.179 the intention of the person should have to be in order to obtain the domicile of their own choice in a country which is the intention of making their home indeterminately in that nation. From the current case study it is understood that Kit had bought a house three years ago to live with his wife which satisfies the intention of acquiring the domicile of his own choice to stay in Australia along with the intention of making his home indefinitely in Australia. As stated under section 6 (1) of the taxation rulings 2650 in determining an individual domicile it is necessary to take into the consideration the person intention as to where that individuals makes their home indefinitely. An individual with Australian domicile but living outside Australia will be retaining that domicile if the person returns to Australia on a clearly foreseen reason (Silver, McGregor and Tarr 2017). Therefore, Kit being employed with Australian company in the coast of Indonesia often returns to visit his wife and children in Australia. Kit will retain the Australian domicile since he often return in Australia despite being living outside that domicile. As stated under section 6 (1) of the ITAA 1936 it is assumed that Kit domicile is in Australia and satisfies the conditions that his permanent place of abode is in Australia (Trakman 2015). Kit has been in Australia continuously and intermittently for more than half of the income year prior to his visit at off shore oilrig in Indonesia and satisfies that his usual place of dwelling is in Australia 183 Days Test: The 183 days test states that if an individual was present in Australia for more than half of the income year in Australia either for a continuous period or with breaks will be considered as Australian resident (Sharkey 2015). Kit however, being employed in Indonesian oilrig only returns in Australia once in every three months to visit his family. This only sums up to a mere 120 days approximately of his stay in Australia, however it cannot be ruled out that he cannot be considered as an Australian resident under such circumstances. He will be considered as an Australian resident since his permanent place of abode is in Australia as Kit has bought a house three years ago to stay with his wife in Australia. As held in the case of F .C. of T. v. Applegate (79 ATC 4307; (1979) 9 ATR 899 that despite Kit absence from Australia does not rules out the fact that his domicile was in Australia. Therefore, Kit intentions of taking up the residence in Australia satisfies the 183 days test. Assessment of Tax: The liability to tax originates with the questions of determining the taxpayers residency in accordance with the facts, which is applied in the income year that is under considerations. Therefore, if the taxpayer satisfies the residential test according to the ordinary concept then the person will be considered for taxation due to his residential status. The salary received by Kit in his bank account constitute an Australian sourced income since he is employed with an Australian company (Maurer et al. 2017). Furthermore, kit also derives income from his other source of income such as shares portfolio, which is subjected to double taxation. Kit despite being an Australian resident he is required to declare his overseas income while lodging income tax return and he is required to declare all the foreign employment income. As held in the case of Applegate per Franki J 79 ATC the liability to tax arises based on the residential status. However, Kit can overcome the circumstances of double taxation by claiming exemption on his shares portfolio as Australia has signed tax treaties with several countries (Thampapillai 2016). Kit is required to declare income from such sources in his Australian tax return and his salary and shares portfolio shall be liable to be taxed. The liability to tax arises for Kit since he has satisfied the residential test that is applicable on the facts that he is a permanent resident for the income under considerations. Ordinary Income Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The current case is based on the problems relating to the realisation of the capital assets whether the profits derived from the disposal of particular property is considered for assessment as ordinary income and will be considered as capital. The court in its verdict stated that the taxpayer would be liable for tax for the sum of profit derived from the sale of land (Sadiq and Marsden 2014). The profit will be treated as income since the original intention of the taxpayer was make profit. The capital available with the taxpayer was never adequate to commence the work of mining. The judgement of the court held that the profit from sale of land was not a mere substitution of one investment for another instead it constituted as trading transactions. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The study determines whether the subdivision and disposal of land was used for mining activities or else it constituted a mere realisation of the capital asset. Arguably, the taxpayer had merely sold the land in a gainful manner and had executed the business activities where his profits were assessable (Woellner et al. 2016). The taxpayer proclaimed that extensive work, which was carried on the land, was to obtain a better price. The outcome of the court stated that the decision of realisation of capital asset was enterprising in the capital account of the taxpayer. According to the reports from commonwealth law stated that commercial activities was treated as the realisation of the capital asset. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR The current case study determines whether the subdivision and sale of land constituted capital in nature. Arguably, the taxpayer asserted that realisation of capital and profits derived cannot be held as assessable income. According to the judgement, the taxpayer was considered for assessment under section 25 (1) for profit generated from the sale of land. The court in its judgement declared that the actions of taxpayer constituted executing the business of land development (Barkoczy 2016). The court in its rulings stated that the profits derived by the taxpayer must be assessed in compliance with the accounting principles. The commissioner of tax assessed the taxpayer under section 25 (1) or under 26 (a) as profits derived from commercial activities. Statham Anor v FC of T 89 ATC 4070 The case study determines whether the revenue derived on sale of subdivided land can be assessable in the form of income under section 25 (1) or 26 (a). The commissioner of tax stated that the net proceeds generated from the sale of subdivided land will be considered as assessable income under section 25 (1) or 25 (a). Arguably, the taxpayer stated that the activities on land did not constituted business since the deceased had not entered into any kind of profit-based scheme (Taylor and Richardson 2013). The court in its outcome stated that realisation of land did not cover business activities but the nature of realisation is somewhat relevant to the manner and must be considered for assessment considering the nature of such realisation of land. Casimaty v FC of T 97 ATC 5135 The case study determines whether the sale of part of land will be considered for assessment under section 25 (1) or 25 A. The federal court in its rulings declared that subdivision and sale of land cannot be held for basement under 25 (1) or 25 A. The federal court in its verdict stated that the taxpayer had obtained the Action View with the purpose of not taking into the considerations the profits for assessment derived from the sale of land under the first limb of section 25 A (1). Not even the second limb possess any kind of implication since no sale of land took place during the course of business activities (Saad 2014). Moana Sand Pty Ltd v FC of T 88 ATC 4897 The case study determines either or not Section 25 (1) or 26 (a) in assessing the income of taxpayer for the value received on the sale of land. As held by Sheppard, Wilcox and Lee JJ of federal court that both the section 25 (1) and 26 (a) is applicable in determining the taxpayer income for assessment and amount received by the taxpayer constituted profit during the year that was derived from the sale of land (Miller and Oats 2016). The outcome of the court stated that profits of the taxpayer constituted ordinary income. According to the decision passed in the case of FC of T v The Emporium Ltd 87 ATC 4363 the profits will be considered as assessable income under section 25 (1). Crow v FC of T 88 ATC 4620 The current case is based on the sale of subdivided land that is acquired for farming and profits generated will be considered for assessment as the realisation of capital asset. As per ITAA 1936, the federal court stated that the profits from the carrying out the business activities of land development will be considered for assessment (Lang 2014). As evident, that court recognised during the initial stages, the land was used for farming however, the burden of debt forced the taxpayer sell off the land. The court passed its decision by stating the transactions were of repetitive in nature and represented a character of continuing the business of land development. McCurry Anor v FC of T 98 ATC 4487 Under the current case, the taxpayers were brothers and were assessed based on their earnings derived from the sale of land under Section 25 (1) of ITAA 1936. The outcome of the court stated that the income of the taxpayer was assessable under section 25 (1) as the profit making scheme from business activities (Sadiq and Marsden 2014). The outcome stated that venture was formed with the intention of trading and generated the anticipated amount of profit. Hence, the taxpayer formed a commercial venture and was indulged in development of land. Reference List: Barkoczy, S., 2016. Foundations of Taxation Law 2016.OUP Catalogue. Barrett, J. and Elsayed, A., 2014. Deductibility of employer contributions to employee remuneration trusts-where are we at?.Governance Directions,66(5), p.307. Burnett, C., Taylor, C.J. and Wong, J., 2015. Qualification of Taxable Entities and Treaty Protection: National Report for Australia. 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