The Parapet and Battlement - Using Castle Architecture

The Impacts of Symbolism in A Rose for Emily by William...

Regardless of the length of a story, an author can make their writing more interesting by using symbolism. Using symbolism can help the author give detail, depth, and meaning to their work. By giving the reader a mental picture of an object or idea, it is easier for the reader to connect and comprehend what the author is trying to say. The use of symbolism can also hint the reader of something that will happen in the future. Faulkners use of symbolism in A Rose for Emily defines and gives a better understanding of Emilys emotions. In this matter, the reader can engage in the reading. By using symbolism, the author allows the reader to have their own interpretation. By the use of symbolist the reader is lead to different understandings of the story. The main symbol that is frequently mentioned throughout the short story is a rose. A rose is a commonly known symbol of love. The protagonist’s lovers were often chased away by her father when she was young. So it can be concluded that her husband Homer was like a rose to her. Emily loved and cherished her husband just as she would a rose. After roses die or dry out, we want to conserve them and we can but they will lose their beauty. Emily was probably trying to do the same with her husband’s dead body. She could have been using the corpse as a display as you would with a flower. Emily was mentally ill so she did not realize it was wrong to keep a decomposing body. Unlike a dry flower, a corpse doesn’t give off a pleasantShow MoreRelatedThe Lottery, By Shirley Jackson And A Rose For Emily By William Faulkner960 Words   |  4 PagesThe Use of Symbolism in â€Å"The Lottery† by Shirley Jackson and â€Å"A Rose for Emily† by William Faulkner The use of symbolism is used in literature to enhance writing and add meaning to a story, this is evident in the two short stories â€Å"The Lottery† written by Shirley Jackson and â€Å"A Rose for Emily† written by William Faulkner. With the authors use of symbolism Jackson and Faulkner are able to add depth to their writing in a way that connects with the readers. By adding symbolism to the short storiesRead MoreComparison and Contrast: A Rose for Emily by William Faulkner and The Cask of Amontillado by Edgar Allan Poe929 Words   |  4 Pagesusually create impact due to the brevity itself, which authors typically rely on to make a more direct impression. Condensed, the form offers more overt power, and this is evident in how William Faulkner and Edgar Allan Poe employ it to achieve distinctly Gothic effects. â€Å"A Rose for Emily† and â€Å"The Cask of Amontillado† are very different stories set in very different worlds, and the tone of the nar ration in each is equally different. Nonetheless, the stories both offer strong symbolism, and they eachRead MoreCompare And Contrast A Rose For Emily And The Yellow Wallpaper937 Words   |  4 Pagesshort stories â€Å"A Rose for Emily† and â€Å"The Yellow Wallpaper,† the protagonists experience gender stereotyping and live in a society where there are certain expectations of women all the while they suffer from mistreatment due to the lack of understanding of their mental illness. In â€Å"A Rose for Emily† and â€Å"The Yellow Wallpaper,† William Faulkner and Charlotte Perkins Gilman challenge the role of women and the stigma of mental illness using setting, point of view and symbolism. Both Faulkner and Gilman effectivelyRead MoreA Rose for Emily by William Faulkner Essay967 Words   |  4 PagesIn Faulkner’s, â€Å"A Rose for Emily†, Emily lives in a world of her own making. This is because townspeople in Jefferson holds Miss Emily in such high regards. To them, she symbolizes the customs of the old south, or what the town Jefferson once was. For Emily and also for the townspeople time is relative, the past is an ever-present realm in Jefferson. For this reason people wish to respect Emily and preserve her customs; even if it means intruding into her personal life, or turning the cheek towardsRead MoreA Rose For Emily : A Tale Of The Clash Between Generations875 Words   |  4 PagesA Rose for Emily: A Tale of the Clash Between Generations In the short story A Rose for Emily written by William Faulkner, readers are immersed in the narrative of a supposed town member who describes the impact that the recent death of an old woman has had upon their small community. In the narrative, readers are taken on a journey through the life of Miss Emily, an old, lonely woman who is seemingly frozen in her own timeframe. As the story unfolds, readers learn about the various tragediesRead MoreThe Price Of Neglect By William Faulkner And The Play Trifles920 Words   |  4 PagesThe Price of Neglect In the short story â€Å"A Rose with Emily† written by William Faulkner and the play Trifles written by Stilwell, the authors discusses how society treatment of individuals can impact society. In â€Å"A Rose with Emily†, the author uses foreshadowing, symbolism and figurative language. While, Trifles uses irony, conflict and symbolism. Although both author does a remarkable job, Trifles writing was superior by a mile. However their theme is still about respect and neglectfulness. TheseRead MoreAnalysis Of Katherine Mansfield s Miss Brill 1633 Words   |  7 Pagescorrelation to William Faulkner s short story A Rose For Emily. Although both stories appear to be not so alike, the connections they impart are of substantially more value. The distinctions in social contribution between Miss Brill and Emily Grierson can t exceed the similarities in their absence of social and emotional lives and their shocking conditions of refusal. The plots of the stories demonstrate the dissimilarities in the social lives between Miss Brill and Grierson Emily and how bothRead MoreA Rose for Emily by William Faulkner1206 Words   |  5 Pageswell-known fiction artist consumed by his own surroundings or an oppressed worker just looking for a direction to vent, stumbling onto such a great writer was no mistake. William Cuthbert Faulkner, born September 25, 1897 in New Albany, Mississippi lived a successful 65 year, dying July 6, 1962 in Byhalia, Mississippi (Padgett n.pag). William was a man of education, attending Oxford High School as a boy and University of Mississippi as a man. Then he later attended partial semesters at the University ofRead MoreSouthern Gothic Literature And Deranged Characters Essay1357 Words   |  6 Pagesstudied with an open mind, and also having good grasp on studying context clues comes in handy. The author who had one of the biggest impacts on the southern gothic community was William Faulkner. A Rose for Emily suggests dark themes with hidden meanings beneath the text with blatant clues that lead up to the death of her lover, and the sick things she does to him. Emily started out as a beautiful young girl who had hopes of marrying the best man, but by the end of the story she was a large, widowedRead MoreSymbolism Of A Rose For Emily By William Faulkner Essay1070 Words   |  5 Pages Symbolism meaning: Analysis of the symbolism of â€Å"The for Emily† by William Faulkner In the story of â€Å"A Rose for Emily† by William Faulkner, Emily Grierson is the protagonist who also represents the Jefferson communities’ past and present by following her life backward and her house and the people in a community to represent the changes throughout time. William Faulkner’s â€Å"A Rose for Emily† shows the progress of the small southern town Jefferson through the life of one woman, and the symbols of

Edmund Booth Deaf Pioneer Essay - 1064 Words

Edmund Booth: Deaf Pioneer Edmund Booth was born on a farm near Springfield, Massachusetts in 1810. Some of the hats he wore during his lifetime were farmer, teacher, activist for the deaf, pioneer settler, 49er, journalist, and politician. The consistent theme in Booths life, one to which he always returned, was his commitment to the deaf: working for the rights of all deaf people in this country, including education of deaf children. Booths interest in deaf issues was very personal since he himself had lost all of his hearing by the time he was eight years old, he was struck down during an outbreak of spotted fever (cerebrospinal meningitis). After he recovered, he discovered he was partially deaf†¦show more content†¦At age 29, he wanted a more active life and to earn more money. To reach Iowa, it was necessary to travel by railroad, stagecoach, canal, and lake steamer. He reached eastern Iowa and settled at Anamosa, a wilderness with a few widely scattered log cabins ... Outnumbering the small population were Indians, deer, wolves, rattlesnakes, etc. It was truly the frontier. Booth worked at whatever came his way and seemed to make a fair living. He built mills, dams, and houses. He also tried farming with apparent success. The rest of the Booth family soon joined him, and Edmund helped build the first comfortable house, frame-style in Jones County. Booth married Mary Ann Walworth in 1840. She had been his student at Hartford and was already living in Iowa with her family when Booth arrived. It seems that his desire to see her again was one of the reasons for his immigration. Booths career as politician included three terms as Recorder of Deeds in Jones County and a year as Enrollment Clerk to the Iowa House of Representatives. Iowa became a state in 1848. Booth convinced the state legislature to send its deaf children to the Illinois School for the Deaf. He was a driving force behind the founding of the Iowa School for the Deaf at Council Bluffs (1855). Gold was discovered in California in 1848. The next year Booth left Mary Ann and their three children to travel to the gold fields.Show MoreRelatedEdmund Booth 1168 Words   |  5 PagesEdmund Booth was an extraordinary man, especially considering the difficult pioneer era he lived in. He was born in Chicopee, Massachusetts on August 24, 1810. On March 8th, 1815, at the age of four, Edmund contracted meningitis, and was not expected to survive this horrible disease. After being very ill for three months, to the surprise of many, Edmund survived. Unfortunately, the meningitis cost him his hearing (slight hearing left in one ear), and the sight in one eye. By age eight, his remainingRead MoreHistory of Social Work18530 Words   |  75 Pages..............................23 4 ..............................................................................................................................................................................24 Celebrating Social Welfare / Work Pioneers ................................................................................ ..............................25 Elizabeth Gurney Fry ...............................................................................................................

Fringe Benefit Tax and Capital Gain Tax Sample

Question 1: 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 acquisitions. (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? Answer 1: Fringe Benefit tax are been paid by the employer on the certain benefits provided by him to their employees. The tax on fringe benefit is mostly applied on the non cash benefits which are provided by the company to their staff. The fringe benefit tax is different from the income tax and it would be calculated on the benefits provided. The FBT is taxable on the specified items at the rate of 47% including Medicare levy. FBT is annual tax and taxable on any benefit during the period of 1st April to 31st March. There are certain exclusion on which no FBT is liable to pay the exclusions is: salary wages, superannuation contribution, benefits under employee share schemes. The FBT tax is exempt on certain benefits which are notified by the Australian government the benefits are: Exempt loans Work related expenses Exempt car payment benefits expense Minor benefits having taxable value under $300 Tools and certain equipment expenses related to work Employee relocation expenses Remote area housing. The FBT are been liable on the following item: Car Debt waiver Loan Expense payment Housing Living away from home allowance Airline transport Board Meal entertainment Tax-exempt body entertainment Car parking Property Residual As per the Alan case the we assume that mobile bills covered under salary packaging would be not be chargeable to FBT as such phone is used for the business purpose so it falls under the exclusion category of work related expenses and the cost of mobile phone given of $2000 would not be liable for FBT as it was related to employee employment benefit. The expense initially the employee is liable to pay such amount and if it was paid by the employer than it will fall under the category of expense payment fringe benefits and employer ABC Pty is liable for FBT. So the children school fees of Alan were borne by the employer than such fees if liable for tax. The school fees paid by the employer were GST free so it would be liable for tax as per type 2 of FBT. In the above case the meal was provided by the ABC Pty limited at the end of the year to their employees and partners, we are assuming that such meal was not provided during working hours or for the business or seminar purpose so such entertainment expense would be liable to FBT. Answer to above case: a) The ABC PTY Limited company has provided mobile phones and reimbursed the mobile bill of Alan than such expense payment would not be liable to FBT as the such expense is incurred for the use of business purpose and as per the provision any expense incurred and such benefit given are used for the business purpose than such expense are not liable for FBT. Calculation of FBT: Expense related payment: school fees where GST is free the FBT liability for 31st march is $20000*1.8868 = $37736 FBT liability = $ 37736*47%=17736 (round off) Entertainment benefit provided: dinner provided of $6600 including GST calculation is provided below. FBT taxable value= $6600*1.1 *2.0802*50%=$7551 FBT liability= 7551$*47%=$3549 Total FBT liability was $17736+$3549=$21285. b) The answer given in case A would differ if there are less employees i.e. 5. If the employees would be less than the payment for dinner would automatically reduces which affect on the FBT amount the cost of dinner per employee would be 6600/20=$ 330 per employee so number of employee was 5 so total expense for dinner would be $1650. So FBT amount would be 1650*1.1*2.0802*50%=1888*47%= $887. c) As per the answer given in case A above the FBT is leviable on the meals provided to their employee at the year end and if such dinner if accompanied by the clients than as per the legislation the FBT would be leviable on the part of the benefits provided to the employee and the associates or partners they are not liable to pay FBT n the remaining part of benefit provided to clients. Question 2: Dave Solomon is 59 years of age and is planning for his retirement. Following a visit to his financial 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 sufficient 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 $10,000 from the sale of shares. These shares were the only assets he sold in that year. (a) Based on the information above, determine Dave Solomons net capital gain or net capital loss for the year ended 30 June of the current tax year. (b) If Dave has a net capital gain, what does he do with this amount? (c) If Dave has a net capital loss, what does he do with this amount? /p Answer 2: Part a.) Computation Of Capital Gain Tax of Dave Solomon For The Year End 30 June Particulars Amount (in$) Total Amount (in $) Exempt: Proceeds Cost Base Of Home Property - (claiming the main residence i.e. family home exemption as it is exempted under the definition of CGT) Add: @ Proceeds of Painting in the current year 125,000.00 Less: Cost Base of Painting acquired in 1985 after indexation (15000*123.4/71.3)=25960.73 (25,960.73) 150,960.73 Add: Proceeds of Luxury Motor Cruiser in the current year 60,000.00 Less: Cost Base of Luxury Motor Cruiser acquired in 2004 (110,000.00) (50,000.00) Add: Proceeds of Shares 80,000.00 Less: Cost Base (75,000.00) Less: Brokerage On Shares deduction (750.00) Less: Stamp duty on Shares deduction (250.00) 4,000.00 Less: Previous Year Capital Loss Deduction (10,000.00) (10,000.00) Net Capital Gain For The Current Year 94,960.73 @Painting acquired is not considered in the category of collectables as Dave Solomon acquired it for the value less than $500 and also before 16 December 1995. Exceptions and exemptions: Commonly speaking, a capital gain or capital loss on below mentioned is dis-regarded: a) Properties acquired before 20 September 1985 b) Motor vehicles c) Reimbursement received for particular injury d) Selling of main residence (family home) e) A collectable, for example, jewelry, which is acquired for $500 or less f) A private used asset kept mainly for private use or pleasure for own purposes or for associates. If assesse acquired it for more than $10,000, is disregarded for only capital losses. If it is acquired for $10,000 or less, it is disregarded for both capital gains and capital losses. Part b.) Calculating out net capital gain or loss - Once assesse finds out his/her capital gain for each CGT asset, he/she need to find out his/her net capital gain for the year. Net capital gain = Total capital gains for the current year (including those distributed by a managed fund or trust) (Minus) Total capital losses (including any net capital losses from previous years) Generally, CGT is not aseparated tax. The net capital gains forms part of your assessable income in the year the CGT event occurred and is payable as part of assesses income tax assessment for the relevant income year. Because assets are often long term assesse need to take good care of records relating to purchase, conservation and enhancements. This will help not only in finally working out the amount that is subject to Capital Gains Tax but also helps in recollecting the true base costs that has been spent. The amount Mr. Dave has got after selling of the assets can be utilized to contribute funds to his personal superannuation fund. Some records which are specifically needed to keepwhenever a major transaction happens include: a) Interest paid on related loans b) Receipts of purchase c) Records of expenses like legal fees, stamp duty etc. d) Receipts covering land taxes, insurance bills, rates etc. e) Receipts for repairs, maintenance and improvements f) Any market valuations g) Receipts for shares brokerage Part c.) Calculating out net capital gain or loss - Once assesse has find out his/her capital loss for each CGT asset, he/she need to find out his/her net capital loss for the year. Net capital loss = Total capital losses (including any net capital losses from previous years) (Minus) Total capital gains for the year (including those distributed by a managed fund or trust). Assesse cannot deduct his/her net capital loss directly from his/her other incomes, but he/she can carry it forward and deduct it from capital gains in later income years. There is no time limit on how long one can carry forward a net capital loss. One must apply his/her capital losses against his/her capital gains in the order in which he/she made them. They can't choose not to apply capital losses against capital gains if they have them, however, they can choose which capital gains to deduct their losses from. Net losses arising from collectables can only be deducted from capital gains made from respective category of collectables only, and not from other capital gains. References ANON, N.D., Capital Gains Tax on Shares and Units, viewed on 11 January 2014. ANON, N.D., Capital Gains Tax on Home, viewed on 11 January 2014. ANON, N.D., Capital Gains Tax Exemptions, viewed on 11 January 2014. ANON, N.D., Calculating a Capital Loss, viewed on 11 January 2014. ANON, N.D., Calculating and Paying Capital Gains Tax, viewed on 11 January 2014. ANON, N.D., Step By Step Guide to Capital Gains Tax, viewed on 11 January 2014.