Roosevelt Essays (917 words) - Livingston Family, Delano Family

Roosevelt On January 30, 1882 in Hyde Park, New York Franklin Delano Roosevelt was conceived. James Roosevelt, Franklin's dad, was a prosperous railroad official and landowner (Lawson 25). Hispredecessors, when they originated from the Netherlands, were succes Roosevelt gained from private guides, not going to class until the age of fourteen. He had just contemplated German, Latin and French when he had begun school(Freidel 6). Cruising, feathered creature chasing and stamp gathering were among his diversions. On his In 1896, at fourteen years old his folks sent him away to Groton, Massachusetts, to a private, young men just, live-in school. He was not extremely well known among the understudies, however was regarded by his companions and was never the object of tricks pulled by the ol From there, Roosevelt went on to enter Harvard in 1900. There too Roosevelt stayed a normal understudy, making it through with a C normal the majority of the time(Hacker 19). At Harvard, his social exercises took inclination over his scholastic interest and the In 1903 Roosevelt moved on from Harvard and entered the Columbia Law School. He dropped out in his third year in the wake of passing the New York bar examination(Hacker 24). Before long after, Roosevelt began providing legal counsel with a New York law office. While still in graduate school, Roosevelt met Anna Eleanor Roosevelt a far off cousin, just a couple a long time more youthful than him(Alsop 28). They were hitched on St. Patrick's day, March seventeenth, 1905(Freidel 13). He was twenty-three and she was twenty-one. Her fathe A couple of years after the fact in 1910, Roosevelt acknowledged the Democratic assignment for the New York State Senate(Freidel 17). He won the races, and in the next January he entered the Senate at the youthful age of twenty-eight(Freidel 18). Later in 1912 he ra In July of 1921, while traveling at Campobello Island, he went cruising with his kids. At some point, they saw, what seemed, by all accounts, to be a backwoods fire, on a close by island they immediately cruised to shore to help put out the fire. It took a couple of hours and w had the option to stroll in the pool independent. His illness, poliomyelitis, had influenced him ashore however in the water he was as brisk as anybody. In 1926 he purchased Warm Springs for $200,000(Hacker 40). In 1927 he contributed 66% of his wealth(Freidel 47) a His physical handicaps didn't frustrate his move of the political stepping stool. In 1928 Roosevelt ran for legislative leader of New York and won the political race with a huge edge. One of his fundamental objectives was that the state should claim the electric organizations and other util In October of 1929, when Roosevelt was still Governor, the financial exchange out of nowhere crumpled. This caused across the country alarm. Grain and cotton costs dropped colossally because of an overabundant gracefully, and numerous ranchers were out of employments. Quickly, individuals w Roosevelt didn't run for the administration in 1928 in light of the fact that that year, the vast majority of the nation was agreeable to a Republican possibility for president. After four years in 1932, seven days before his fiftieth birthday celebration, Roosevelt reported his appointment for president Through his crusade discourses he lectured of 'Another Deal' for the American individuals, one that would lift them out of the wretchedness. Presently he would satisfy his guarantee. Roosevelt didn't kick back and watch the nation remove itself from a downturn. Visitors would be allowed to revive and those that proved unable, wouldn't. Banks that couldn't meet withdrawals solicitations would, along with government help, meet the withdrawal demands(Lawson 48). Of the nineteen thousand banks, just about twenty-400 Like he said in battle discourses, In the event that I were chosen President, my initial step is activate the nation for war on unemployment(Woolf). This is actually what he began to do. Another fundamental bill went in the hundred days was the Civilian Conserv He additionally marked into law one of the most significant laws that today backs up our bank framework. Until that time there was no protection to cover for banks that failed or crumpled. The Banking Act of 1933 changed the entirety of this. The administration put a He likewise cultivated numerous things, which incredibly helped the economy. He decreased the 1934 government financial plan by 13%. In spite of the fact that he frequently talked that the American Navy and Marines ought to be the best on the planet, he was not reluctant in cutting the 1934 resistance bud On August 14, 1935 he marked into law the Social Security Act. This act offered security to the penniless and old through annuities and open guide, and advanced joblessness protection. He ran

Worker compensation Essay Example | Topics and Well Written Essays - 1250 words

Specialist pay - Essay Example nd the organizations with changed obligation program to be better, and for these explanation insurance agencies typically bring down the business workers’ remuneration premiums for such organizations. Putting the harmed representatives into altered work program makes the workers to understand that downtime of work is an uncommon occasion, and not a paid excursion. This move in result debilitates the representatives unscrupulously mentioning for paid excursions. Another bit of leeway of executing adjusted obligation program is that the representatives will work inside their capacity, consequently helping the Company to getting gainful work its representatives; the changed obligation program additionally makes the representatives to come back to their customary occupations quicker. Altered obligation program likewise permits the representatives to handily get into their typical everyday practice, in this manner keeping the representatives from being overpowered with work. This p rogram additionally causes the representatives to feel significant and increased in value by the Company for which they work. The representatives under the adjusted work program are paid by the Company and they are permitted to continue their work prior. Altered obligation program additionally causes Companies to keep up an all around educated workforce, which of huge bit of leeway to the Company. A viable light/altered obligation program gives a definite depiction of each work accomplished in the work place. Since bosses and supervisors know about the work being done inside a business association, they can make a rundown of all work done in the business association. There is requirement for consistency on the organization for how everything is recorded and portrayed in the Company. With this sort of data, workers can without much of a stretch secure positions that suit harmed representatives. Remembering the regular work environment wounds, the representatives can design in advance on what sorts of occupations should be possible with the representatives with specific wounds. There is requirement for successful correspondence between the clinical suppliers and the Company in which the Company advises the clinical suppliers regarding the sort

Mayhem at Chauri Chaura Essay Example | Topics and Well Written Essays - 1000 words

Commotion at Chauri Chaura - Essay Example Such an enormous exertion included the mixing of a scope of philosophies and ethos, some of which unmitigatedly crossed the restrictions of the much loved Gandhian standards of peacefulness and non-participation. Indian opportunity battle stands to be one of a kind as in it accomplished its goals not through one single assault or upset, however did as such through an arrangement intermixed and sprinkled dynamic and detached developments and episodes that are conspicuously or blurredly dissipated over the scene of the Indian national development. The supposed pandemonium at Chauri Chaura that occurred on 4 February, 1922 has consistently been a problem for the cutting edge history specialists. On that dismal day, the worker volunteers associated to the Gandhi's non-collaboration development showed amuck on being incited to the cops and consumed to ground the police headquarters at Chauri Chaura. The clueless and badly arranged cops who attempted to escape were hacked to death. On catching wind of this occurrence, Gandhi promptly chose to pull back the early affable insubordination development, regardless of the opposite assessment of various conspicuous Congress pioneers. He additionally effectively figured out how to convince the Congress Working Committee to confirm his choice. In this manner on 12 February, 19222, the non-participation development that had pulled in the expectations and yearnings of the whole country, suddenly reached a conclusion. As per Shahid Amin, this sensational event essentially must be immediately overlooked as a stain upon the perfect sheets of Gandhian peacefulness (14). In any case, the phantom of Chauri Chaura would not kick the bucket on that doomed day and still now and again jumps out from the dull niches and openings of the Indian history. The significance and understanding of the occurrences at Chauri Chaura have numerous multiple times, changed and modified and are even today being re-imagined and reanalyzed by the contemporary antiquarians and the understudies of history.The very actuality that Gandhi vociferously disassociated himself from the brutality at Chauri Chaura and transparently reprimanded and reviled the episode viable as The Crime of Gorakhpur set the tone for the radical and the patriot students of history. For quite a while the radical and the patriot history specialists figured out how to keep up their authority, so far as the errand of allotting significance to the occasions at Chaura Chauri were concerned. In the expressions of Theodore Piggott, t he appointed authority who directed the hearings of the Chaura Chauri blamed, On the off chance that we treated the horde of deceived laborers as radicals we may potentially elevate the uproar as taking up arms against the King. The main option was to manage the guilty parties as standard hoodlums (Amin 111). In this way the settler history specialists investigated every possibility in naming the brutality at Chauri Chaura as a standard break of lawfulness and prevailing with regards to weakening the centrality of this age making occurrence. The patriot translation likewise drifts around the radical

What Is a Monarchy Form of Government

A monarchy is a form of government in which total sovereignty is invested in one person, a head of state called a monarch, who holds the position until death or abdication. Monarchs usually both hold and achieve their position through the right of hereditary succession (e.g., they were related, often the son or daughter, of the previous monarch), although there have been elective monarchies, where the monarch holds the position after being elected: the papacy is sometimes called an elective monarchy. There have also been hereditary rulers who weren’t considered monarchs, such as the stadtholders of Holland. Many monarchs have invoked religious reasons, such as being chosen by God, as a justification for their rule. Courts are often considered a key aspect of monarchies. These occur around the monarchs and provide a social meeting place for monarch and nobility. Titles of a Monarchy Male monarchs are often called kings, and females  queens, but principalities, where princes and princesses rule by hereditary right, are sometimes referred to as monarchies, as are empires led by emperors and empresses. Levels of Power The amount of power a monarch wields has varied across time and situation, with a good deal of European national history comprising a power struggle between the monarch and either their nobility and subjects. On the one hand, you have the absolute monarchies of the early modern period, the best example being French King Louis XIV, where the monarch (in theory at least) had total power over everything they wished. On the other, you have constitutional monarchies where the monarch is now little more than a figurehead, and the majority of power rests with other forms of government. There is traditionally only one monarch per monarchy at a time, although in Britain King William and Queen Mary ruled simultaneously between 1689 and 1694. When a monarch is either considered too young or too ill to take full control of their office  or is absent (perhaps on crusade), a regent (or group of regents) rules in their place. Monarchies in Europe Monarchies were often born out of unified military leadership, where successful commanders transformed their power into something hereditary. The Germanic tribes of the first few centuries CE are believed to have unified in this way, as peoples grouped under charismatic and successful war leaders, who solidified their power, possibly at first taking on Roman titles and then emerging as kings. Monarchies were the dominant form of government among European nations from the end of the Roman era until around the eighteenth century (although some people class the Roman emperors as monarchs). A distinction is often made between the older monarchies of Europe and the ‘New Monarchies’ of the sixteenth centuries and later (rulers such as King Henry VIII of England), where the organization of standing armies and overseas empires necessitated large bureaucracies for better tax collection and control, enabling projections of power much above those of the old monarchs. Absolutism was at its height in this era. The Modern Age After the absolute era, a period of republicanism took place, as secular and enlightenment thinking, including the concepts of individual rights and self-determination, undermined the claims of the monarchs. A new form of â€Å"nationalist monarchy† also emerged in the eighteenth century, whereby a single powerful and hereditary monarch ruled on behalf of the people to secure their independence, as opposed to expanding the power and possessions of the monarch themselves (the kingdom belonging to the monarch). In contrast was the development of the constitutional monarchy, where the powers of the monarch were slowly passed down to other, more democratic, bodies of government. More common was the replacement of monarchy by a republican government within the state, such as the French Revolution of 1789 in France. Remaining Monarchies of Europe As of this writing, only 11 or 12 European monarchies exist depending on whether you count the Vatican City: seven kingdoms, three principalities, a grand duchy and the elective monarchy of the Vatican. Kingdoms (Kings/Queens) BelgiumDenmarkThe NetherlandsNorwaySpainSwedenThe United Kingdom of Great Britain and Northern Ireland Principalities (Princes/Princess’) AndorraLiechtensteinMonaco Grand Duchy (Grand Dukes/Grand Duchess’) Luxembourg Elective City-State Vatican City (Pope)

How Poetry Can Create An Atmosphere Of Awareness - 884 Words

Poetry, written by many people from all walks of life, and times of history. Each piece serves a purpose. Weather to inform us of our impending doom, or to lighten our hearts on the subject of death. Some poets use this tool to express love to their significant others, and many use the tool to create an atmosphere of awareness. Poetry can have many different meanings. They come in epics, short phrases, misguided sentences, abstract pictures, song lyrics, haikus and regular five line paragraphs. Poetry is a form of entertainment that we use, in some ways to express ourselves and connect to others. Poetry can also be a way for people to be creative and contribute to society if they aren’t good at painting or acting. Not to say that poetry is for the cast off artists, instead there is a certain breed of crazy and disturbed you have to be in order to create lasting poetry. Aristotle states that poetry is â€Å"not to report what has happened, but what will.† Pg. 688. That i s to say that a poet can predict the future and warn people of what could come of their actions, which is one purpose of poetry. J. M. ARMSTRONG agrees with Aristotle, that a poet shouldn’t tell what happened but what will, â€Å"The poet, on the other hand, looks for causal relations among fictional or non-fictional events, for he cares whether his composition has a plot with events that happen because of other events and not merely after them†. This is really important in the evidence that poetry is more than justShow MoreRelatedpoetry terms slide 11277 Words   |  6 PagesThe imaginative response to experience reflecting a keen awareness of language. Types of Poetry †¢ Ballad – Songlike poem; tells a story †¢ Lyric - musical verse; expresses observations feelings of a single speaker. †¢ Haiku - 3-line verse form. First 3rd lines have five syllables; 2nd has 7. Topic is always nature †¢ Limerick – a rhymed nonsense poem of five lines. Types of Poetry †¢ Sonnet - 14 line lyric poem (usually unrhymed iambic pentameter) – Petrarchan (Italian) octave sestet; octaveRead MoreImpact Of The French Revolution On The West Wind By Percy Bysshe Shelley1520 Words   |  7 PagesRomantic writers who existed in the wake of the pan-European movement, found a new awareness in nature and viewed it as a sublime entity that mirrored the power and terrors of the human soul. Romantic poetry commonly characterised the beauty of the natural environment as akin to human life and aesthetic experience. This contemplation of the sublime in nature in relation to finding a deeper awareness of self, can be examined through the poetic works of William Wordsworth in his poem ‘The Prelude’Read Morethe Glass Jar by Gwen Harwood and Ariel by Sylvia Plath Speech1177 Words   |  5 PagesSo we ask ourselves, how does poetry gain its power? To answer this question, we examine the work of poets Harwood and Plath. ‘The Glass Jar’, composed by Gwen Harwood portrays its message through the emotions of a young child, while the poem ‘Ariel’, written by Sylvia Plath, makes effective use of emotions to convey artistic creativity and inspiration. Through my personal reading of Harwood’s poem ‘The Glass Jar’, I view it as an examination of maturation – the inevitable change driven by painfulRead MoreCultural and Linguistic Differentiations1419 Words   |  6 Pagesnetwork. Companies can benefit in a great extend from understanding the nature and dimensions of a specific culture and how these affect the daily work and organizational processes. Culture awareness enables the development of advanced company policies and practices, in order to deal effectively and efficiently in an abroad business environment. In many cases the lack of cultural awareness has cost businesses great money and expanding opportunities. The exact knowledge, of how the principles of interculturalRead MoreAnalysis of John Clares I Am973 Words   |  4 Pagesthe dark, profound poetry that came from his institutionalization. When a poet sets to writing a new work, everything must be taken into consideration, including things like punctuation and the effect it will have on the structure and understanding of the poem. Clare, especially within the first stanza, is very effective in creating a certain feeling through his use of the punctuation, or lack thereof. Two of the significant poetic elements that his punctuation helps to create are enjambment, foundRead MoreShakespeares Techniques in Much Ado About Nothing Essay1171 Words   |  5 Pages I will also be focusing on how the modern day as well as the Elizabethan audience would respond to this play write. Shakespeare is known as one of the worlds best play writers, he has written tragedies, histories, sonnets and comedies. Writing comedies was by far his best talent of all. He used many techniques in writing his comedies, which can be seen in many of his other plays. The basic structure of this play is that love creates conflict in society. In thisRead MoreSamuel Wagan Watson Night Racing Essay1187 Words   |  5 PagesConstruct a close reading of this poem that demonstrates your awareness of the poet’s body of work. 1,207 Words Cars and roads traverse the poetry included in the anthology, Smoke Encrypted Whispers, by Samuel Wagan Watson, a self-identified aboriginal man of German and Irish descent. The narrators of the poems are frequently on or beside the road, and the bitumen itself becomes a metaphor for everything from addiction and memory to the search for love. The poem Night Racing is present inRead MoreEssay A Research on Spoken Word Poetry2126 Words   |  9 PagesSpoken Word Poetry This research paper will be about the Spoken Word Poetry culture which has been around for many years. Ancient Greeks are said to have recited epic poems aloud just as actors from the days of Shakespeare recited Shakespeares soliloquies aloud in front of an audience. As a preteen I became a part of the spoken word community because it was a way for me to express myself through words. However it wasnt until I was fifteen or sixteen that I truly traveled over to the Spoken WordRead MoreEssay on The Poetry in Harlem Renaissance1981 Words   |  8 PagesRenaissance poetry musically. However, focus also needs to be placed on more controversial topics, such as religion and gender, as poets challenged oppression. When discussing the poetry of the Harlem Renaissance, due to the strength of their relationship, one must look at Blues and Jazz. Many viewed this genre as a voice for the black communities and as â€Å"the New Negro poets expressed a deep pride in being Black† (Smith, 1983, p. 37) it is easy to see how this influenced their poetry. The mainRead MoreEssay Dichotomy in Seamus Heaney’s Poetry3663 Words   |  15 PagesDichotomy in Seamus Heaney’s Poetry How much does an artist’s life affect the art they produce? One’s art certainly can be an expression of one’s surroundings and in this manner the surroundings are woven like a thread into their body of work. Seamus Heaney, born and raised in Northern Ireland, has grown up with many strong influences in his life that are visible in his poetry. As Robert Buttel claims in his article on Seamus Heaney â€Å"the imprint of this poet’s origins is indelibly fixed in

Sir Walter Scotts Ivanhoe Essay examples - 1151 Words

Sir Walter Scott’s Ivanhoe, a romantic story set in Medieval England; embodies the definition of how a novel’s themes are applied to human life. The representation of Jews in Ivanhoe, through the character Rebecca, outlines the most important themes within the novel such as chivalry, romance, and centuries long English Anti-Semitism. Many interpret Ivanhoe as a solely Anti-Semitic work, focusing on the rituals of the Templar Knight, highlighted in the concluding chapters of Ivanhoe. The Templar Knights are described and consisted of a secret society of Christian militant men dressed in white, condemning any of dark-complexioned skin; all traits and rituals of the Ku Klux Klan. The Ku Klux Klan’s very name echoes the romantic â€Å"clans† in†¦show more content†¦Rebecca, for both Ivanhoe and Bois-Guilbert, is Jerusalem itself; an irresistible, chivalric quest that ends with a duel to the death. It is understandable that Ivanhoe would not present as much affection to Rowena, as he does to Rebecca throughout the novel. In comparison, readers find that Rowena seems disappointing to Ivanhoe after experiencing the seductions of Rebecca’s beauty and exotic nature. And it is Rebecca who is the object of Ivanhoe’s and Bois-Guilbert’s desires, which provides the climax of action within the novel. Ivanhoe’s restless, half-dead ride to rescue Rebecca, prepared to desert Rowena even at the moment of their betrothal, reinforces his militant and chivalric identity; â€Å"he shows us that the impediments to his union with Rowena have never been important. It is the impossible union with Rebecca that drives him, and with it the real action of the novel† (xxi). However, Bois-Guilbert attempts to break his chivalric self-love by means of his passion for Rebecca, â€Å"yonder girl hath wellnigh unmanned me.† (pg. 401-402) In the end, Bois-Guilbert, through his death, renounces his knighthood and chivalry but forever declares his love for Rebecca. Rebecca presents the theme of romance in different forms. To the characters’ Bois-Guilbert and Ivanhoe, Rebecca is the symbol of white man’s attraction and resistance toShow MoreRelatedAnalysis Of The Book The Of Ivanhoe By Sir Walter Scott2135 Words   |  9 PagesThe wrongdoings in Iv anhoe In the text of Ivanhoe, by Sir Walter Scott, there is quite a bit of discrimination. Most of the discrimination are geared towards the minorities in the text, some of those being a Jewish man named Isaac, some servants that come from Palestine and were brought over by Brian de Bois-Guilbert, and the Serfs and Peasants that are seen in the text, more specifically the serfs who serve Cedric the Saxon. Now, the ones being discriminatory are none other than the Nobles andRead More Ivanhoe - Strenghth, Honor , And Chivalry Essay1586 Words   |  7 Pagesmorality. In the book Ivanhoe, by Sir Walter Scott, a knight named Ivanhoe illustrates this by devoting his attention to keeping the rules of the Code of Chivalry, which consisted of love of adventure, integrity, and loyalty to the king, to name a few. These character traits of Ivanhoe coupled with strong characters and a realistic setting allow the reader to understand the importance of a strong set of moral guidelines to all individua ls of all time periods in spite of Scott’s excessive detail andRead MoreIvanhoe - Strenghth, Honor , and Chivalry1626 Words   |  7 Pagesmorality. In the book Ivanhoe, by Sir Walter Scott, a knight named Ivanhoe illustrates this by devoting his attention to keeping the rules of the Code of Chivalry, which consisted of love of adventure, integrity, and loyalty to the king, to name a few. These character traits of Ivanhoe coupled with strong characters and a realistic setting allow the reader to understand the importance of a strong set of moral guidelines to all individuals of all time periods in spite of Scotts excessive detail andRead MoreRomanticism in English Literature of the Beginning of the 19th Century3718 Words   |  15 Pagesof Burnss poetry appeared in spring of 1787. He became famous. The so-called ploughman poet was befriended and courted. No party in Edinburgh was held without him. He was respected in the capital of Scotland. He made friends with Lord Newton and Walter Scott. Robert Burns was called the Caledonias Bard. Meanwhile, a second edition of Burnss poems appeared. The publication brought the author sufficient financial security to allow him to return to Ayrshire in 1788 where he produced two ofRead More The Powerful Adventures of Huckleberry Finn Essay1605 Words   |  7 Pagesproperty after they run away (Twain 208).    In Chapter 12 of Huckleberry Finn, Huck and Jim come across a rapidly sinking ship occupied only by three dangerous thieves who are secretly plotting each others demise (Crowley 76). The ship, the Walter Scott, which eventually disappears beneath the waves, symbolizes the Old South in its dying years as being dominated by thugs, thieves, and killers. The noble men involved with a noble cause had died out and were no longer present (Johnson 177-178)Read MoreThe Role of Women in English Literature: From Beowulf up to the Late Eighteenth Century963 Words   |  4 Pagesright, from Beowulf up to the late eighteenth century. The role of women in English literature from Beowulf up to the late eighteenth century mostly represented the mores and gender expectations of the time. Exceptions were Rebecca in Sir Walter Scotts Ivanhoe who epitomized an intelligent and courageous woman and Grendalls mother in Beowulf who tried to attack the trolls. Judith too was a retelling of the story found in the Latin Bibles Book of Judith of the beheader of the Assyrian generalRead MoreThe Reception And Influence Of Rebecca Harding Davis2118 Words   |  9 Pagesthe year Davis was born, a new literature movement called Romanticism began. This movement was characterized by stories laden with sentimentality and focused on the individual. One notable example of a romanticized story would be Sir Walter Scott’s Ivanhoe, in which Ivanhoe falls madly in love with Rowena and does everything in his power to win her over. This story was one of the many that Davis was exposed to growing up, and she quickly came to reject the i deals of Romanticism. Davis saw these works

Journal Of Accounting Finance And Economic - MyAssignmenthelp.com

Questions: 1. What is your firms tax expense in its latest financial statements? 2. Is this figure the same as the company tax rate times your firms accounting income? Explain why this is, or is not, the case for your firm. 3. Comment on deferred tax assets/liabilities that is reported in the balance sheet articulating the possible reasons why they have been recorded. 4. Is there any current tax assets or income tax payable recorded by your company? Why is the income tax payable not the same as income tax expense? 5. Is the income tax expense shown in the income statement same as the income tax paid shown in the cash flow statement? If not why is the difference? 6. What do you find interesting, confusing, surprising or difficult to understand about the treatment of tax in your firms financial statements? What new insights, if any, have you gained about how companies account for income tax as a result of examining your firms tax expense in its accounts? Answers: Answer 1: In the balance sheet statement of an organisation, three main items are present and one of them is equity. Elanor Retail Property Fund is not exempted from this item as well. Based on the balance sheet statement of 2017 of the organisation, the major items include issued capital, treasury shares, reserves and retained earnings. Issued capital is taken into account as the equity of the business firms (Armstrong et al. 2015). Issued capital is computed by multiplying the number of outstanding shares with the par value of the shares. The annual report of the organisation states that issued capital has increased from $42,280,000 in 2016 to $55,768,000 in 2017 (Elanorinvestors.com 2018). The next equity item of Elanor Retail Property Fund is reserves. As commented by Atanasov and Black (2016), reserve is a portion of the equity of an organisation, which is taken into account as the additional amount except for basic share capital. The latest annual report of Elanor depicts that its reserves have increased from $13,411,000 in 2016 to $13,487,000 in 2017 (Elanorinvestors.com 2018). The next item in the equity section of the organisation includes retained earnings. It denotes the overall profit and losses of the organisation from the time of its formation decreased by any dividend paid on the part of the shareholders (Graham et al. 2017). According to the annual report, it has been found that the organisation has not experienced any form of retained earnings; instead, it has suffered from accumulated losses. The accumulated losses of the organisation have increased from ($6,968,000) in 2016 to ($7,228,000) in 2017, which denotes that it has more losses in contrast to profits. The final item in the equity section of Elanor is treasury shares. Treasury shares might arise due to buyback of shares or they are not issued in the first place. These shares do not have dividend payments, voting rights and thus, they are excluded from the computations of outstanding shares (Cheng, Ioannou and Serafeim 2014). According to the balance sheet statement of Elanor in 2017, the treasury share value has remained constant at $691,000 in both 2016 and 2017 and hence, it denotes that the organisation has not repurchased shares from the shareholders. Answer 2: In the current era, business organisations often incur various types of expenses like administration expenses, selling expenses and others. Tax expense could be considered as one of them. Moreover, tax expense is taken into account in the form of major liability of the organisations owing to the state, federal and municipal governments of the nation (Christensen et al. 2015). Tax expense is computed by multiplying the suitable business tax with the income before tax after factoring few main items like tax assets, non-deductible items and tax liabilities. In case of Elanor, the tax expense of the organisation has fallen from $927,000 in 2016 to $768,000 in 2017. Despite the increase in profit before income tax, the tax expense of the organisation has been reduced due to reversal of tax provision. Answer 3: It has been identified that the corporate tax rate in Australia is 30% (Damodaran 2016). In case of Elanor Retail Property Fund, the identical rate is applied, which is identified from the annual report of the organisation. Moreover, the profit before income tax is identified as $12,394,000 in 2017 (2016: $5,070,000). In case of application of the above tax rate, the overall tax expense would be arrived at $3,718,200 in 2017. However, the company has taken into account other items in order to calculate the total tax expense. Such items include the following: Entertainment Non-deductible amortisation and depreciation Adjustments of fair value to trust investment property Non-deductible expenditures Proceeds of insurance on plant and equipment Reversal of tax provision By taking into account, the above-depicted items and the domestic tax rate, Elanor has reconciled the tax rate. This has resulted in variation of overall tax expense of the organisation compared to the corporate tax rate times the accounting income of the firm. Answer 4: Deferred tax assets and liabilities are two main concepts related to tax operation of the organisations. Deferred tax assets denote the position, in which the organisations make advance or over tax payments on their financial assets (Dowling 2014). On the contrary, deferred tax liabilities depict a position, in which the difference could be observed in the tax carrying value and profit of the organisation. For Elanor, it could be observed that the organisation has disclosed both deferred tax assets and deferred tax liabilities in its annual report. The deferred tax assets of Elanor have been $2,600,000 in 2017 (2016: $2,079,000), while the deferred tax liabilities of the organisation have been $1,635,000 in 2017 (2016: $1,607,000). By taking into account the accounting norms and regulations pertaining to deferred tax assets and liabilities, some reasons are inherent for reporting deferred tax assets and liabilities. For deferred tax assets, the reason might be the additional payment of depreciation on the part of the organisation because of variation in rate of taxable depreciation and difference. Due to the additional payment related to depreciation, the organisation need not have to incur the excess tax in the upcoming year; hence, it is adjudged as an asset. For deferred tax liabilities, they generally occur because of the temporary differences in profits and thus, the organisation needs to incur lower amount of tax in the existing year. The organisation needs to pay the remaining amount in the upcoming years and thus; they are taken into account in the form of liability. Answer 5: Income tax payable or current tax asset is adjudged as a significant aspect for the business firms. According to the annual report of Elanor, it could be observed that the income tax paid is $631,000 in 2017; however, there is absence of income tax payable in the year 2016. In organisations, it could viewed that there is a variation between income tax expense and income tax payable and some particular reasons could be held accountable for such disparity. The primary reason is the presence of deferred tax assets. There are many examples, in which the organisation incurs additional tax amount in contrast to the tax expenses (Dyreng et al. 2016). Under such condition, the additional amount of tax paid would be adjudged in the form of deferred tax assets, which forms the difference. The next reason is the difference between the norms of tax accounting and the norms of financial accounting. Under such aspect, the instance of depreciation could be mentioned. The variation for depreciation could be viewed under tax accounting and financial accounting for various rates of depreciation (Dyreng et al. 2017). Hence, the amount of final depreciation could be either raised or declined. These are the primary reasons behind the variations between income tax expense an d income tax payable. Answer 6: According to the financial statements of Elanor, the organisation has provided description regarding its tax payments in the income statement and cash flow statement. However, it could be found that it has published two distinct set of amounts in both the above-depicted statements. In case of Elanor, the tax expense of the organisation has been $768,000 in 2017 and $927,000 in 2016. On the other hand, the income tax payable of the organisation has been identified as $631,000 in 2017; however, there is no such payment in 2016. There are some particular reasons for this difference regarding income tax payment. In accordance with the income statement, the organisation depicts the entire amount of tax expense by charging the tax rate of 30% on profit before income tax. However, the case is not similar for the cash flow statement. Under such cash flow statement section, there is different treatment related to some items of the income statement. It signifies that various changes occur in current assets and liabilities of the organisations. For Elanor, the income tax payment is taken into account as current asset. In the cash flow statement, some minimisation in the items of income tax has been made depicting the utilisation of cash. This signifies that some items of tax expense have been eliminated before they are considered in the cash flow statement (Goh et al. 2016). Due to these reasons, the variation in tax expenses could be viewed in income statement and cash flow statement. Answer 7: After careful evaluation of tax treatment in the annual report of Elanor, it could be stated that no confusing or surprising element is inherent in the treatments of tax. The organisation has carried out all its tax treatment by adhering to the norms and regulations of the Taxation Law of Australia. Moreover, it has provided all the justifications and descriptions of different taxation factors like deferred tax assets and liabilities, tax rate, current tax assets and others. However, some interesting factors have been found in the tax treatment of Elanor Retail Property Fund. The significant factor is the description of the organisation regarding the variation between overall tax expenses. Moreover, it has provided descriptions regarding the primary factors accountable for differences in tax expense. Another significant factor is the variation in tax payment in income statement and cash flow statement. All such factors are useful in improving the understanding and knowledge in taxati on of the organisation. From this evaluation, both insight and knowledge could be obtained about the tax treatment of Elanor Retail Property Fund. References: Armstrong, C.S., Blouin, J.L., Jagolinzer, A.D. and Larcker, D.F., 2015. Corporate governance, incentives, and tax avoidance.Journal of Accounting and Economics,60(1), pp.1-17. Atanasov, V. and Black, B., 2016. Shock-based causal inference in corporate finance and accounting research. Cheng, B., Ioannou, I. and Serafeim, G., 2014. Corporate social responsibility and access to finance.Strategic Management Journal,35(1), pp.1-23. Christensen, D.M., Dhaliwal, D.S., Boivie, S. and Graffin, S.D., 2015. Top management conservatism and corporate risk strategies: Evidence from managers' personal political orientation and corporate tax avoidance.Strategic Management Journal,36(12), pp.1918-1938. Damodaran, A., 2016.Damodaran on valuation: security analysis for investment and corporate finance(Vol. 324). John Wiley Sons. Dowling, G.R., 2014. The curious case of corporate tax avoidance: Is it socially irresponsible?.Journal of Business Ethics,124(1), pp.173-184. Dyreng, S., Hanlon, M., Maydew, E.L. and Thornock, J.R., 2016. Changes in corporate effective tax rates over the past twenty-five years. Dyreng, S.D., Hanlon, M., Maydew, E.L. and Thornock, J.R., 2017. Changes in corporate effective tax rates over the past 25 years.Journal of Financial Economics,124(3), pp.441-463. Elanorinvestors.com. (2018).[online] Available at: https://www.elanorinvestors.com/images/ENNAR2017Report.pdf [Accessed 5 Jan. 2018]. Goh, B.W., Lee, J., Lim, C.Y. and Shevlin, T., 2016. The effect of corporate tax avoidance on the cost of equity.The Accounting Review,91(6), pp.1647-1670. Graham, J.R., Hanlon, M., Shevlin, T. and Shroff, N., 2017. Tax rates and corporate decision-making.The Review of Financial Studies,30(9), pp.3128-3175.