Status Offenders, Dependent and Neglected Youths, and...

Status Offenders, Dependent and Neglected Youths, and Juvenile Victimizations: As they come into contact with the juvenile justice system different, delinquent youths are treated differently in this system. Notably, the jurisdiction of this system and its courts also extends to non-delinquent youths like dependent and neglected youths, and status offenders. However, non-delinquents are not only viewed differently but they are also treated separately from delinquents. In most cases, non-delinquents are regarded as children in need of help and supervision while delinquents are held accountable and punished for their actions. Nonetheless, non-delinquents undergo several similar processes and dispositions like delinquents because of the differing reasons for the intervention of the juvenile justice system. Delinquents vs. Non-delinquents: Whereas dependent youths are those whose parents dont have the ability to take care of them, the neglected ones are youths whose parents have declined to take care of though they have the ability to do so. Some of the major causes of dependency include severe physical and mental disabilities and death of parents while the failure to offer adequate supervision to intense sexual, physical, and emotional abuse contributes to neglect. There are two major types of agencies in the juvenile justice system that deals with the delinquents and non-delinquents. One of these types of agencies is the human-service type agency that focuses on theShow MoreRelated The Development of Childhood Throughout History Essay3065 Words   |  13 Pagesto enter religious orders, become soldiers or seek wealthy patrons. Under the Dower system, a womans family gave money, land or other wealth in exchange for a potential husband. This system forced women into the role of second class citizens dependent on the ir fathers and brothers. Wet nurses took care of newborn, thus restricting contact between child and parent. The practice of wrapping newborn in swaddling often led to high infant mortality. (Siegel 12). During the 17th and 18th CenturiesRead MoreJuvenile Justice System. The Federal Juvenile Delinquency1845 Words   |  8 PagesJUVENILE JUSTICE SYSTEM The Federal Juvenile Delinquency Act defines juvenile delinquency as, â€Å"any act that is otherwise a crime, but is committed by someone under 18 years of age (â€Å"Juvenile Justice, 2007†)†. This act sets forth rules in which state laws must comply with in regard to juvenile court procedures and punishments. A majority of states have a criminal culpability set at 18 years of age, however culpability age can differ depending on the state. Certain states base whether a juvenile’sRead MoreEffects of Child Abuse on Juvenile Delinquency4283 Words   |  18 PagesThe Effects of Child Abuse on Juvenile Delinquency Tyshenia Gavin Virginia State University Dr. Hodgson Abstract This literature review explores existing literature and scholarship that outlines the effects of early child abuse (2-8 years old) on future acts of delinquency. Literature suggests that a correlation exists between the effects of child abuse and delinquency. Common problematic behaviors are socialization changes and learning abilities fromRead MoreJuvenile Delinquency And The Nature Of Police Juvenile9755 Words   |  40 PagesThere is substantial concern about rates of juvenile delinquency and the nature of police-juvenile encounters fueled most recently by the â€Å"Black Lives Matter† campaigns nationwide toward improved police-youth interactions. Yet, there are knowledge gaps on how best to proceed. There is insufficient information on the prevalence and nature of police-juvenile encounters in the rural areas of Mississippi, specifically, the Delta region. This lack of information means that policy-makers and academicsRead MoreEssay on Criminological Theories13456 Words   |  54 Pagesworld or across a society. They attempt to answer why there are variations in group rates of crime. Other authors have used the terms â€Å"epidemiology† or social structural theories. Micro. Micro theories of criminal behavior focus on a small group of offenders or on an individual crime. They attempt to answer why some individuals are more likely than others to commit crime. Other authors have used the terms â€Å"individual conduct† or processual theories. Necessary Condition. This means that X must be present

Essay on Treachery and Deceit in Julius Caesar - 505 Words

Treachery and Deceit in Julius Caesar In this essay I am going to examine how each of the characters in Julius Caesar were noble or not noble in the things they did and decide who is the most noble as well as examining the ways treachery and deceit are shown in the play. Firstly Julius Caesar. We know Caesar is a good leader and fighter in battle because everybody comes out to see his return at the start of the play and they say What conquest brings him home that quote suggests he has made many conquests which was considered noble in Roman times. Also near the start of the play Caesar is offered the crown three times but each time he refuses to take it And then he offered it the third†¦show more content†¦Brutus though did eventually lose the final battle at the end so he wasnt a good fighter like Caesar was so he wasnt noble in that way. Cassius not only killed Caesar for the good of Rome but also persuaded Caesars friend Brutus to help with the killing so he was being noble to his country because the people of Rome didnt want a king and doing what was best for your country is noble. But like Brutus, Cassius lost the final battle Guide thou sword. [Pindarus thrusts him through] losing battles in Roman times shows that you werent a good fighter which was not noble although they did kill themselves in a noble way, they ran onto a sword that was held by somebody so it was an assisted suicide which was the noble to way to kill yourself.. Next Mark Anthony. Mark Anthony offered Caesar the crown Mark Anthony offer him a crown if Caesar had taken the crown who knows if that would have been good for Rome so that maybe wasnt so noble. Mark Anthony was noble however in winning the final battle to avenge Caesars death. Caesar thou art revenged. He was the only one that was noble to Caesar however because he didnt conspire against him and in his speech at Caesars funeral heShow MoreRelatedThe Portrayal of Brutus as a Tragic Hero in William Shakespeares Julius Caesar964 Words   |  4 PagesThe Portrayal of Brutus as a Tragic Hero in William Shakespeares Julius Caesar Throughout the works of Shakespeare, tragedy has always been a vital foundation and a key to his immense successes. His fine mastery of the art became legendary amongst the audiences that watched his various plays. Romeo and Juliet is a prime example of the tragedy he could combine into a stage performance. An Irish poet named Oscar Wilde who was a novelist, dramatist and critic in the lateRead MoreWilliam Shakespeare s Julius Caesar, Hamlet, And Henry V2709 Words   |  11 Pageshighlight the internal moral struggle that every man goes through, the concept of what is right and what is wrong in a world that is full of gray areas. More specifically he deals with the concept of honor and morality in several of his plays. Julius Caesar, Hamlet, and Henry V, to a lesser extent, deal with how men handle these and can reconcile otherwise heinous acts. Now, being well aware that Shakespeare does not account for all the Renaissance writers, however his are the most prevalent stillRead MoreEssay about Racism and Jealousy in Othello762 Words   |  4 PagesDesdemona. An example of this is crying out to Brabantio that ...your daughter and the Moor are now making the beast with two backs - (I, i, 118); Which has strong, vulgar imagery. He is able to manipulate the entire course of the play through deceit and treachery.   Ã‚  Ã‚  Ã‚  Ã‚  Cassio was chosen to be Othellos first lieutenant in favour of Iago, and this angered him deeply. He hates Othello for overlooking him, but he also hates Cassio for being chosen ahead of him to the spot that he wanted. Iago is successful

Chilean Human Rights Violations Had An Undoubted...

The case about Chilean human rights violations had an undoubted international significance. Its highest point came with the arrest of General Pinochet in London in 1998, at the request of arrest warrant and subsequent processing issued by Judge Garzà ³n. The detention lasted for 503 days; nearly a year and a half that gave rise to several judicial and political actions and reactions that serve as the basis of understanding of the topic of the essay. On the one hand, the debate on universal jurisdiction and protection of human rights was intensified both internationally and domestically. On the other hand, different attitudes become evident within Spain: were actors like Castresana, Garzà ³n and Garcà ©s who pushed and pressured for the process (largely motivated by the various associations of victims), while the Prosecutor and the Government showed a somewhat reluctant and even contrary position to it. Without going into further details about British courts decisions, it suffices to recall that the House of Lords Committee finally decided that Pinochet had no criminal immunity and that his extradition was possible . Nonetheless, a political decision based on humanitarian grounds freed Pinochet, who returned to Chile when some legal proceedings had already initiated to investigate human rights violations occurred during both the coup and Pinochet’s mandate, and he was finally put into trial. Once again, external pressures were significant factors when promoting domestic

Advanced Taxation Potter Pty Liimited

Question: Discuss about theAdvanced Taxationfor Potter Pty Liimited. Answer: Introduction: The Potter Pty limited is a privately owned company and was incorporated in the year 1980 and the industrial property of the company is owned in the metropolitan perth. The company has incurred revenue loss which was arisen from the renting properties owned by the company. However, the franked dividend is received from by the company from various other investments. The company declares different rate of dividends for the different classes of shares and all the shares of the company carries voting rights. Since the incorporation of the company the shareholders have remained the same (Hoggett et al. 2014). The company issues two type of shares that is shares of class A and class B. All the shares are equally held by the Peter but the shares of class A is also held by his children. All the capital of peter has been tied up in the company and Peter is to retire from the business and has a plan of purchasing the motor vehicle that is a motorhome and there is need to access the current or the ongoing value of the company (Petrovic et al. 2016). The valuation of the property of the company would be done in respect of four plans that is dividend, capital distribution. The purchase of motorhome by peter would be done by making the revaluation of the building at the market value and the financing of the motorhome purchase would include the loan taken from the bank and the funds raised through the revaluation of the property. It would also involve the sale of the shares of B class. Discussion: To, Peter Director Potter Pty limited Sub: Suggestion on the proposals to be accepted Respected Sir, The book value of the property held at cost that is the book value of the property is $ 250000. The market value of the property of the company stands at $ 850000. Here, the book value of the property held is less than the market value. This would mean that revaluing the property at market value would appraise the value of the property. The total amount of assets of the company would increase. The revaluation of the property would yield the taxable economic benefits to the Peter. This would results in an increase in the revaluation reserve of the assets. The valuation of the equity of owner would also increase. This would reduce the leverage and also the exit values of the assets or say the property would have credible signals. The revaluation of the property that is the building in the given case would also help in spreading the burden of tax. The revaluation would involve the inspection of the properties. The property tax of the company would increase if the operating cost of the c ompany would remain the same. However if the properties are overvalued then the company would have smaller amount of tax to be paid after the revaluation. The market value is determined by the appraisal and forms from the basis of the accurate data and the evidence available. The payment of fully franked dividends to all the shareholders of A class shares at the rate of $ 0.70 per share. The class A shares are equally held by peter, his wife and two children. No of shares held by each individual= 25000 Share price= $ 1 Amount of investment made by each= $ 25000 Dividend rate= $ 0.70 per share Dividend income= $0.70*25000= $ 17500 Franking credit= 750 * 30%= $ 7500 Taxable income= ($ 17500 + $ 7500)= $ 25000 The implication of the personal tax is that when the assets gets revalued then the gain after the revaluation is either transferred to the capital account of the company as reserves and this would increase the amount of deferred assets. This would also leads to the increase in the tax amount paid. When the franked dividend is paid to the asset shareholders of A class shares then there would be exemption from the tax by 30%. The amount exempted would be credit to the franking account and the credit side of the franking account would go up. The loan taken from the bank would increase the net income in the current year and the amount of tax paid also gets increased in the next year. The unfranked dividend does not have any tax exemption and since the dividend is paid after deducting the tax, the payment of such dividend does not have any impact on the tax obligation of the company. The franking account of the company gets increased. The personal tax obligation gets increased if the individual receives the dividend as the total income available to them rises because of the increase of dividend. The issuing of the dividend would reduce the net profit of the company as the value of equity would also go down because of the distribution of the dividends to the shareholders of the company. The franking dividend paid is debited to the franking accounts. Therefore, the issuing of the franked dividend would reduce the cash flow of the company and the net amount of fund available would go down. The balance of the franking account would also go down. The company has balance of $ 30000 Cr in the franking account and this would go down to $ 22500. The existing amount of secured loan that the company has with bank is $ 200000. When the amount of bank loan would increase then the cash flow in the company would increase. The total liabilities side of the balance sheet of the company would increase and this would increase the shareholders stock of equity. The unfranked dividend payment to the shareholders of class B shares and the unfranked dividend amount is $ 325000. Such unfranking credits are not attached with the issuance of the franking credits. This is a dividend that does not have any tax credits attached to it. When the company is paying the unfranked dividend on B shares then the company would not be able to pay the dividend on shares class of A and also the balance of the franking credits would remain unchanged. The payment of such dividends would reduce the capital as the flow of cash in the company would get reduced and this would have impact on the net profits of the company. Therefore, the liabilities side of the company would get reduced as the reduced net profit would impact the stockholders equity. Peter is willing to buy the motorhome after the retirement and if the company is paying the unfranked dividends only to B class shares of which only the Peter is the shareholder that is the shares are solely owned by peter then he would be able to purchase the motorhome from the value of unfranked dividends. The raising of the funds from the bank that is the loan borrowed from the bank of the amount of $ 350000 would increase the cash flow in the current year and the amount when used as a capital distribution then the impact would be that the value of the shareholders equity would increase and the company would be able to reduce the long term debt at the same time. The additional funding received from the borrowing by the bank would also provide a way of funding of the purchase of the motorhome by Peter. Since the amount of funds received from the extra loan borrowed by the company would be used in the distributing of the capital. The company is paying the capital distribution of $ 350000 and so the franking account of the company gets unaffected as the capital distributed to the shares of class B and therefore there would not be any affect on the tax as shareholder would not get any tax exemption. However, the company is declaring the dividend to the shareholders; therefore, the burden of the tax of the company would not be reduced. The franking credit account of the company remains unchanged in this context as there is no franked dividend payment on the shares. The tax obligation of the company would not be reduced and the personal tax obligation would remain unchanged in case of capital distribution. The revaluation of the building or say the property at the market value of the assets is positively related with the shareholders equity as the research conducted has been evidence of the fact that the revaluation of the building to the market value would have a positive impact on the price of the shares of the company. When the company decides to revalue the assets and the building in this case, the defaults on the debt payment get reduced. The financial performance of the company and the asset revaluation is positively related. When the assets is upwardly revalued as the market value of the building in the given case is more than the book value , the carrying amount of the assets get increased and the revalued amount is reported in the shareholders equity as the amount under the section of the revaluation surplus. Therefore, the value of the shareholders gets increased and as a result of this, the return on equity gets reduced. The increment in the value of the assets and the equit y reduces the leverage and though the profitability of the company in the future might not increase in the future years of operation. Here, the revaluation of the property of the company at the market value would results in the gain to the company as the market value is much more that the book value of the assets. The gain due to the revaluation is always recognized as equity. The revaluation is being done on the assets of the company that is building this case and therefore all the buildings in that class of assets needs to be revalued However, the gain from the revaluation o the assets is realized when the assets or the property is disposed. All the assets in the class of property that is the revaluation of the building would include all the immovable properties and the assets needs to be revalued in the fair terms so that there is not any material difference between the reporting value. When the noncurrent assets are revalued then there needs to be some adjustment in the accounts. The double entry that would be required to pass is that the cost of the noncurrent assets would get debited. The accumulated depreciation amount would also get debited and the gain on the revaluation of the assets would be credited to the revaluation account. The account of the comprehensive income would gets credited if the revaluation results in the increase in the value of the buildings. However, the disposal of the revalued assets and the amount or the funds generated from the sale of such assets would be transferred to the account of retrained earning and it would also increase the valuation of the shareholders equity. The profit and loss account does not have any role in the amount generated from the sale of the revalued assets and the same does not have any adjustments. The amount of surplus generated from the revaluation of the assets is mainly the difference between the depreciation that is based on the carrying amount that is revalued and the depreciation that is based on the carrying amount of depreciation based on the original costs of the assets. The income generated from the revaluation and the treatment of the taxes on such income are recognized and made in accordance with the international accounting standard of the income taxes. The amount of loan that is borrowed from the bank by the company has increased and the company would give Peter the permission to purchase the motorhome using such extra amounts of funds only on the condition that all the operating costs incurred by the company would be borne personally by Peter. This condition is acting as a shield to the company which would protect it from running in the losses in the future. This is because if the loan amount taken from the bank would be used by peter for his personal expenses that is for the buying of the motor vehicle then this would reduce the flow of cash in the company and this might leads to the insufficient generation of cash to meet the short term obligations of the company. Therefore, in the future in order to avoid the situation of running in the losses, the company wants Peter to act as guarantor to bear all the operating cost of the company. The operating expenses of the company are not directly related with its production activities and are concerned with its day to day operations. This includes the commission paid to salesman, rent, depreciation and the repair cost incurred by the company. These expenses are mainly attributable to the non manufacturing expenses of the company. The extra amount of debt taken by the company would increase the cash flow and increase the debt of the company and using the same for the personal expenses would reduce the liabilities side of the balance sheet but would be faced with the shortage of cash flow. The companys operating cost would be met by Peter under which condition the extra amount of loan would be allowed by the company to be taken by him for the personal expenses. With regard to the loan amount taken by Peter that is the director of the company is he might enter into the written loan agreement with the company and this should involve the written commitment about the repayment of the loan within the specified time period and would be paying the interest rate that is benchmarked. If the director does not agree to bear all the operating expenses of the company, and the company is determined to make the dividend payment then in the company records the amount of loan can be converted in to the dividend amounts. If the company makes sufficient credit available to its shareholders then the dividend paid can be converted into franked dividend. When the company is using the funds for purchasing the motorhome then the assets side of the balance sheet gets increased and the company can take into account the amount of depreciation which would be deducted from the tax. As the assets sides of the company get increased, purchasing the motorhome would not have any tax implication on the Potter Pty Limited unless depreciation of the motorhome is accounted for. If the company allows the Peter to use the funds from the banks on the condition of bearing all the operating costs of the company then the personal tax liability of Peter would be reduced as Peter being the shareholder of the company, bearing the expenses would provide him the fringe tax benefits. The franking account of Potter Pty limited would remain unchanged as there is no payment of the unfranked dividend and hence no tax exemption so that there would be credit on the credit side of the franking account. All the B class shares are held by the director of the company that is Peter and if the company intends to sell all such shares to peter children that are to Tabitha who already owns the shares in of Class A. The selling of the shares of the directors to the daughter Tabitha at the market value of $ 3.50 each. The selling of the B class shares held by the director of the company to his daughter would not have any impact on the net valuation of the company and it would remain same as it is non organizational transactions as the shares are getting transferred from one shareholder to another. The affect would only be that Tabitha would have higher proportion of the shares held by her and possessing the more numbers of shares would not change Tabithas voting rights as class B shares does not carry any voting rights. Also, the shares are sold at the market value that is $ 3.50 per share and so the amount of dividend received by Tabitha would be more than those of Jemima and Samuel. This t ransaction would not impact the funding of the purchasing of the motorhome by peter. Thanking you. Recommendation and Conclusion: The plan C proposed by the company involves the course of action that would be bets suitable for Peter when it comes to assess the funding of the purchase of the motorhome. This is so because the company is giving peter the option to bear all the operating expenses and there the proceeds from the loan advances made by the bank would be used for funding of the purchase of the motorhome. The revaluation gain arising from the property revaluation would increase the equity of the shareholders. However, if the director of the company does not agree to bear the operating expenses of the company in future then the company can look for some other alternatives to protect it from the shortages of cash flows. If the loan amount is entered after the month of April, then the agreement can be made after the lodgment o the return of the income tax of the company. The agreement would be entered in with the Peter, director of the company regarding the repayment of loan within the specified time perio d along with the interest rate that would be of the industrial benchmark. This would have impact the director in the way that it would not have any increment in the amount of tax payable. Since the company has excess franking offsets during the last years, then there might not be sufficient credit available and therefore, the loan amount should not be converted to the dividends if the company is determined to make the payment of dividends. Therefore, the plan C would be appropriate when considering the funding of the purchase of the motorhome by peter. Reference: Botosan, C. and Huffman, A., 2013.A business valuation framework for asset measurement. University of Utah Working Paper. Chaudhry, A., Coetsee, D., Bakker, E., Varughese, S., McIlwaine, S., Fuller, C., Rands, E., de Vos, N., Longmore, S. and Balasubramanian, T.V., 2015. Property, Plant, and Equipment.2015 Interpretation and Application of International Financial Reporting Standards, pp.151-186. Choi, T.H., Pae, J. and Yoo, C.Y., 2013. Demand for Fair Value Accounting: The Case of Asset Revaluations in Private Versus Public Firms. Coste, A.I., Tudor, A.T. and Pali-Pista, S.F., 2014. Compliance of Non-current Assets with IFRS Requirements Concerning the Information DisclosureCase Study.Procedia Economics and Finance,15, pp.1391-1395. Dalessandro, A., 2013. Effective Strategies for Assets and Liabilities Management.Available at SSRN 2394622. Hanlon, D., Navissi, F. and Soepriyanto, G., 2014. The value relevance of deferred tax attributed to asset revaluations.Journal of Contemporary Accounting Economics,10(2), pp.87-99. Hodgson, A. and Russell, M., 2014. Comprehending comprehensive income.Australian Accounting Review,24(2), pp.100-110. Hoggett, J., Edwards, L., Medlin, J., Chalmers, K., Hellmann, A., Beattie, C. and Maxfield, J., 2014. Financial accounting. Hu, F., Percy, M. and Yao, D., 2015. Asset revaluations and earnings management: Evidence from Australian companies.Corporate Ownership and Control,13(1), pp.930-939. Kafka, S., 2014. The classification of non-current assets for accounting purposes.à Ã¢â‚¬ ¢Ãƒ Ã‚ ºÃƒ Ã‚ ¾Ãƒ Ã‚ ½Ãƒ Ã‚ ¾Ãƒ Ã‚ ¼Ãƒâ€˜Ã¢â‚¬â€œÃƒâ€˜Ã¢â‚¬ ¡Ãƒ Ã‚ ½Ãƒ Ã‚ ¸Ãƒ Ã‚ ¹ ц¡Ãƒ Ã‚ °Ãƒâ€˜Ã‚ Ãƒ Ã‚ ¾Ãƒ Ã‚ ¿Ãƒ Ã‚ ¸Ãƒâ€˜Ã‚ -à Ã‚ ¥Ãƒ Ã‚ ¥Ãƒ Ã¢â‚¬  , (01-02 (2)), pp.68-71. Kotha, A. and Jha, K., 2014. Taxation Law-Fall 2014. Lucia, P.P., Lavinia, C. and Marcel, P., 2014. AccountingTaxation Report In Terms Of Deferred Taxes On Assets Revaluation.Annals-Economy Series,6, pp.30-34. Miller, A. and Oats, L., 2016.Principles of international taxation. Bloomsbury Publishing. Oats, L. ed., 2012.Taxation: a fieldwork research handbook. Routledge. O'Hare, J., 2013.Analysing Financial Statements for Non-specialists. Routledge. Oulasvirta, L., 2016. Accounting Principles. Petrovic, N., Manson, S. and Coakley, J., 2016. Changes in Nonà ¢Ã¢â€š ¬Ã‚ current Assets and in Property, Plant and Equipment and Future Stock Returns: The UK Evidence.Journal of Business Finance Accounting. Smith, J.L., 2013. Issues in extractive resource taxation: A review of research methods and models.Resources Policy,38(3), pp.320-331. Tsyutsyak, I., 2014. Current Status and Enhancing Revaluation Capital Accounting.Accounting and Finance, (1), pp.64-70. Yong, K.O., Lim, C.Y. and Tan, P., 2016. Theory and practice of the proposed conceptual framework: Evidence from the field.Advances in Accounting.