Essay --

Before 1951, the capability of growing cells resulting from animal tissue remained indefinable. The cells would die before they could reproduce for research. This changed in 1951 when a woman by the name of Henrietta Lacks was biopsied because of a tumor. She later passed away due to her cancer. The cells were taken from her cervical cancer cells and now thrive on their own. While the cells of Henrietta Lacks became commercialized, the Lacks family was forced to live without healthcare. They lived their lives in poverty. Henrietta Lacks' story is about her involvement to medical research. The problem with all of this is she never gave the doctor permission to take her cells. Doctor George Otto Gey took them from her cervix. She then died from her cancer. I believe this was wrong; you should have the right to know if a doctor took a part of your body. Henrietta’s family didn’t find out about what Gey had done for a while after it happened. I think they deserve some compensation for the HeLa cells; they lived in poverty, even though Henrietta’s cells were making so many advances in science. They shouldn’t be given all of the profit because they were not doing any of the work to make the advances, but a little something should be given in honor of the doctor taking the cells. There has also been a theory for racial minorities. Henrietta Lacks was black and some people believed that what had happened to her may have happened to many other people. If doctors took samples of her body, they would probably do it to anyone else. In the '50s I don’t think they were necessarily doing it because she was black, they did it to everyone, black or white. In the 70s, when scientists went back to her children to do research on them. That's the ... ...ical cancer caused by this virus. Studying her cells allowed them to see how this virus led to cancer and found that the virus inserts DNA into the host. Through this knowledge they were able to create a vaccine that blocks the HPV DNA. This is a prevention method. Polio is a viral disease that affects the nerves, it leads to possible paralysis. HeLa cells led to a vaccine that is about 90% effective. Henrietta went to johns Hopkins and today polio is a rare disease. It is all thanks to the cells of Henrietta. Due to a tragic mistake made while mixing HeLa cells in research, scientists were able to finally get a count of how many chromosomes human cells were supposed to contain. This mistake allowed chromosomes to swell and be clearly visible compared to the clumped appearance they normally have. Using this scientists were able to start diagnosing genetic disorders.

Bag of Bones CHAPTER SEVEN

The little girl actually she wasn't much more than a baby-came walking up the middle of Route 68, dressed in a red bathing suit, yellow plastic flip-flops, and a Boston Red Sox baseball cap turned around backward. I had just driven past the Lakeview General Store and Dickie Brooks's All-Purpose Garage, and the speed limit there drops from fifty-five to thirty-five. Thank God I was obeying it that day, otherwise I might have killed her. It was my first day back. I'd gotten up late and spent most of the morning walking in the woods which run along the lakeshore, seeing what was the same and what had changed. The water looked a little lower and there were fewer boats than I would have expected, especially on summer's biggest holiday, but otherwise I might never have been away. I even seemed to be slapping at the same bugs. Around eleven my stomach alerted me to the fact that I'd skipped breakfast. I decided a trip to the Village Cafe was in order. The restaurant at Warrington's was trendier by far, but I'd be stared at there. The Village Cafe would be better if it was still doing business. Buddy Jellison was an ill-tempered fuck, but he had always been the best fry-cook in western Maine and what my stomach wanted was a big greasy Villageburger. Now this little girl, walking straight up the white line and looking like a majorette leading an invisible parade. At thirty-five miles per hour I saw her in plenty of time, but this road was busy in the summer, and very few people bothered creeping through the reduced-speed zone. There were only a dozen Castle County police cruisers, after all, and not many of them bothered with the TR unless they were specifically called there. I pulled over to the shoulder, put the Chevy in PARK, and was out before the dust had even begun to settle. The day was muggy and close and still, the clouds seeming low enough to touch. The kid a little blondie with a snub nose and scabbed knees stood on the white line as if it were a tightrope and watched me approach with no more fear than a fawn. ‘Hi,' she said. ‘I go beach. Mummy ‘on't take me and I'm mad as hell.' She stamped her foot to show she knew as well as anybody what mad as hell was all about. Three or four was my guess. Well-spoken in her fashion and cute as hell, but still no more than three or four. ‘Well, the beach is a good place to go on the Fourth, all right,' I said, ‘but ‘ ‘Fourth of July and fireworks too,' she agreed, making ‘too' sound exotic and sweet, like a word in Vietnamese. ‘ but if you try to walk there on the highway, you're more apt to wind up in Castle Rock Hospital.' I decided I wasn't going to stand there playing Mister Rogers with her in the middle of Route 68, not with a curve only fifty yards to the south and a car apt to come wheeling around it at sixty miles an hour at any time. I could hear a motor, actually, and it was revving hard. I picked the kid up and carried her over to where my car was idling, and although she seemed perfectly content to be carried and not frightened a bit, I felt like Chester the Molester the second I had my arm locked under her bottom. I was very aware that anyone sitting around in the combined office and waiting room of Brooksie's Garage could look out and see me. This is one of the strange midlife realities of my generation: we can't touch a child who isn't our own without fearing others will see something lecherous in our touching . . . or without thinking, way down deep in the sewers of our psyches, that there probably is something lecherous in it. I got her out of the road, though. I did that much. Let the Marching Mothers of Western Maine come after me and do their worst. ‘You take me beach?' the little girl asked. She was bright-eyed, smiling. I figured that she'd probably be pregnant by the time she was twelve, especially given the cool way she was wearing her baseball cap. ‘Got your suitie?' ‘Actually I think I left my suitie at home. Don't you hate that? Honey, where's your mom?' As if in direct answer to my question, the car I'd heard came busting out of a road on the near side of the curve. It was a Jeep Scout with mud splashed high up on both sides. The motor was growling like something up a tree and pissed off about it. A woman's head was poked out the side window. Little curie's mom must have been too scared to sit down; she was driving in a mad crouch, and if a car had been coming around that particular curve in Route 68 when she pulled out, my friend in the red bathing suit would likely have become an orphan on the spot. The Scout fishtailed, the head dropped back down inside the cab, and there was a grinding as the driver upshifted, trying to take her old heap from zero to sixty in maybe nine seconds. If pure terror could have done the job, I'm sure she would have succeeded. ‘That's Mattie,' the girl in the bathing suit said. ‘I'm mad at her. I'm running away to have a Fourth at the beach. If she's mad I go to my white nana.' I had no idea what she was talking about, but it did cross my mind that Miss Bosox of 1998 could have her Fourth at the beach; I would settle for a fifth of something whole-grain at home. Meanwhile, I was waving the arm not under the kid's butt back and forth over my head, and hard enough to blow around wisps of the girl's fine blonde hair. ‘Hey!' I shouted. ‘Hey, lady! I got her!' The Scout sped by, still accelerating and still sounding pissed off about it. The exhaust was blowing clouds of blue smoke. There was a further hideous grinding from the Scout's old transmission. It was like some crazy version of Let's Make a Deal.' ‘Mattie, you've succeeded in getting into second gear would you like to quit and take the Maytag washer, or do you want to try for third?' I did the only thing I could think of, which was to step out onto the road, turn toward the Jeep, which was now speeding away from me (the smell of the oil was thick and acrid), and hold the kid up high over my head, hoping Mattie would see us in her rearview mirror. I no longer felt like Chester the Molester; now I felt like a cruel auctioneer in a Disney cartoon, offering the cutest li'l piglet in the litter to the highest bidder. It worked, though. The Scout's mudcaked taillights came on and there was a demonic howling as the badly used brakes locked. Right in front of Brooksie's, this was. If there were any old-timers in for a good Fourth of July gossip, they would now have plenty to gossip about. I thought they would especially enjoy the part where Mom screamed at me to unhand her baby. When you return to your summer home after a long absence, it's always nice to get off on the right foot. The backup lights flared and the Jeep began reversing down the road at a good twenty miles an hour. Now the transmission sounded not pissed off but panicky please, it was saying, please stop, you're killing me. The Scout's rear end wagged from side to side like the tail of a happy dog. I watched it coming at me, hypnotized now in the northbound lane, now across the white line and into the southbound lane, now overcorrecting so that the left-hand tires spumed dust off the shoulder. ‘Mattie go fast,' my new girlfriend said in a conversational, isn't-this-interesting voice. She had one arm slung around my neck; we were chums, by God. But what the kid said woke me up. Mattie go fast, all right, too fast. Mattie would, more likely than not, clean out the rear end of my Chevrolet. And if I just stood here, Baby Snooks and I were apt to end up as toothpaste between the two vehicles. I backed the length of my car, keeping my eyes fixed on the Jeep and yelling, ‘Slow down, Mattie! Slow down!' Cutie-pie liked that. ‘S'yo down!' she yelled, starting to laugh. ‘S'yo down, you old Mattie, s'yo down!' The brakes screamed in fresh agony. The Jeep took one last walloping, unhappy jerk backward as Mattie stopped without benefit of the clutch. That final lunge took the Scout's rear bumper so close to the rear bumper of my Chevy that you could have bridged the gap with a cigarette. The smell of oil in the air was huge and furry. The kid was waving a hand in front of her face and coughing theatrically. The driver's door flew open; Mattie Devore flew out like a circus acrobat shot from a cannon, if you can imagine a circus acrobat dressed in old paisley shorts and a cotton smock top. My first thought was that the little girl's big sister had been babysitting her, that Mattie and Mummy were two different people. I knew that little kids often spend a period of their development calling their parents by their first names, but this pale-cheeked blonde girl looked all of twelve, fourteen at the outside. I decided her mad handling of the Scout hadn't been terror for her child (or not just terror) but total automotive inexperience. There was something else, too, okay? Another assumption that I made. The muddy four-wheel-drive, the baggy paisley shorts, the smock that all but screamed Kmart, the long yellow hair held back with those little red elastics, and most of all the inattention that allows the three-year-old in your care to go wandering off in the first place . . . all those things said trailer-trash to me. I know how that sounds, but I had some basis for it. Also, I'm Irish, goddammit. My ancestors were trailer-trash when the trailers were still horse-drawn caravans. ‘Stinky-phew!' the little girl said, still waving a pudgy hand at the air in front of her face. ‘Scoutie stink!' Where Scoutie's bathing suitie? I thought, and then my new girlfriend was snatched out of my arms. Now that she was closer, my idea that Mattie was the bathing beauty's sister took a hit. Mattie wouldn't be middle-aged until well into the next century, but she wasn't twelve or fourteen, either. I now guessed twenty, maybe a year younger. When she snatched the baby away, I saw the wedding ring on her left hand. I also saw the dark circles under her eyes, gray skin dusting to purple. She was young, but I thought it was a mother's terror and exhaustion I was looking at. I expected her to swat the tot, because that's how trailer-trash moms react to being tired and scared. When she did, I would stop her, one way or another distract her into turning her anger on me, if that was what it took. There was nothing very noble in this, I should add; all I really wanted to do was to postpone the fanny-whacking, shoulder-shaking, and in-your-face shouting to a time and place where I wouldn't have to watch it. It was my first day back in town; I didn't want to spend any of it watching an inattentive slut abuse her child. Instead of shaking her and shouting ‘Where did you think you were going, you little bitch?' Mattie first hugged the child (who hugged back enthusiastically, showing absolutely no sign of fear) and then covered her face with kisses. ‘Why did you do that?' she cried. ‘What was in your head? When I couldn't find you, I died.' Mattie burst into tears. The child in the bathing suit looked at her with an expression of surprise so big and complete it would have been comical under other circumstances. Then her own face crumpled up. I stood back, watched them crying and hugging, and felt ashamed of my preconceptions. A car went by and slowed down. An elderly couple Ma and Pa Kettle on their way to the store for that holiday box of Grape-Nuts gawked out. I gave them an impatient wave with both hands, the kind that says what are you staring at, go on, put an egg in your shoe and beat it. They sped up, but I didn't see an out-of-state license plate, as I'd hoped I might. This version of Ma and Pa were locals, and the story would be fleeting its rounds soon enough: Mattie the teenage bride and her little bundle of joy (said bundle undoubtedly conceived in the back seat of a car or the bed of a pickup truck some months before the legitimizing ceremony), bawling their eyes out at the side of the road. With a stranger. No, not exactly a stranger. Mike Noonan, the writer fella from upstate. ‘I wanted to go to the beach and suh-suh-swim!' the little girl wept, and now it was ‘swim' that sounded exotic the Vietnamese word for ‘ecstasy,' perhaps. ‘I said I'd take you this afternoon.' Mattie was still sniffing, but getting herself under control. ‘Don't do that again, little guy, please don't you ever do that again, Mommy was so scared.' ‘I won't,' the kid said ‘I really won't.' Still crying, she hugged the older girl tight, laying her head against the side of Mattie's neck. Her baseball cap fell off. I picked it up, beginning to feel very much like an outsider here. I poked the blue-and-red cap at Mattie's hand until her fingers closed on it. I decided I also felt pretty good about the way things had turned out, and maybe I had a right to. I've presented the incident as if it was amusing, and it was, but it was the sort of amusing you never see until later. When it was happening, it was terrifying. Suppose there had been a truck coming from the other direction? Coming around that curve, and coming too fast? A vehicle did come around it, a pickup of the type no tourist ever drives. Two more locals gawked their way by. ‘Ma'am?' I said. ‘Mattie? I think I'd better get going. Glad your little girl is all right.' The minute it was out, I felt an almost irresistible urge to laugh. I could picture me drawling this speech to Mattie (a name that belonged in a movie like Unforgiven or True Grit if any name ever did) with my thumbs hooked into the belt of my chaps and my Stetson pushed back to reveal my noble brow. I felt an insane urge to add, ‘You're right purty, ma'am, ain't you the new schoolteacher?' She turned to me and I saw that she was right purty. Even with circles under her eyes and her blonde hair sticking off in gobs to either side of her head. And I thought she was doing okay for a girl probably not yet old enough to buy a drink in a bar. At least she hadn't belted the baby. ‘Thank you so much,' she said. ‘Was she right in the road?' Say she wasn't, her eyes begged. At least say she was walking along the shoulder. ‘Well ‘ ‘I walked on the line,' the girl said, pointing. ‘It's like the cross-mock.' Her voice took on a faintly righteous tone. ‘Crossmock is safe.' Mattie's cheeks, already white, turned whiter. I didn't like seeing her that way, and didn't like to think of her driving home that way, especially with a kid. ‘Where do you live, Mrs. ?' ‘Devore,' she said. ‘I'm Mattie Devore.' She shifted the child and put out her hand. I shook it. The morning was warm, and it was going to be hot by mid-afternoon beach weather for sure but the fingers I touched were icy. ‘We live just there.' She pointed to the intersection the Scout had shot out of, and I could see surprise, surprise a doublewide trailer set off in a grove of pines about two hundred feet up the little feeder road. Wasp Hill Road, I recalled. It ran about half a mile from Route 68 to the water what was known as the Middle Bay. Ah yes, doc, it's all coming back to me now. I'm once more riding the Dark Score range. Saving little kids is my specialty. Still, I was relieved to see that she lived close by less than a quarter of a mile from the place where our respective vehicles were parked with their tails almost touching and when I thought about it, it stood to reason. A child as young as the bathing beauty couldn't have walked far . . . although this one had already demonstrated a fair degree of determination. I thought Mother's haggard look was even more suggestive of the daughter's will. I was glad I was too old to be one of her future boyfriends; she would have them jumping through hoops all through high school and college. Hoops of fire, likely. Well, the high-school part, anyway. Girls from the doublewide side of town did not, as a general rule, go to college unless there was a juco or a voke-tech handy. And she would only have them jumping until the right boy (or more likely the wrong one) came sweeping around the Great Curve of Life and ran her down in the highway, her all the while unaware that the white line and the crossmock were two different things. Then the whole cycle would repeat itself. Christ almighty, Noonan, quit it, I told myself. She's three years old and you've already got her with three kids of her own, two with ringworm and one retarded. ‘Thank you so much,' Mattie repeated. ‘That's okay,' I said, and snubbed the little girl's nose. Although her cheeks were still wet with tears, she grinned at me sunnily enough in response. ‘This is a very verbal little girl.' ‘Very verbal, and very willful.' Now Mattie did give her child a little shake, but the kid showed no fear, no sign that shaking or hitting was the order of most days. On the contrary, her smile widened. Her mother smiled back. And yes once you got past the slopped-together look of her, she was most extraordinarily pretty. Put her in a tennis dress at the Castle Rock Country Club (where she'd likely never go in her life, except maybe as a maid or a waitress), and she would maybe be more than pretty. A young Grace Kelly, perhaps. Then she looked back at me, her eyes very wide and grave. ‘Mr. Noonan, I'm not a bad mother,' she said. I felt a start at my name coming from her mouth, but it was only momentary. She was the right age, after all, and my books were probably better for her than spending her afternoons in front of General Hospital and One Life to Live. A little, anyway. ‘We had an argument about when we were going to the beach. I wanted to hang out the clothes, have lunch, and go this afternoon. Kyra wanted ‘ She broke off. ‘What? What did I say?' ‘Her name is Kia? Did ‘ Before I could say anything else, the most extraordinary thing happened: my mouth was full of water. So full I felt a moment's panic, like someone who is swimming in the ocean and swallows a wave-wash. Only this wasn't a salt taste; it was cold and fresh, with a faint metal tang like blood. I turned my head aside and spat. I expected a gush of liquid to pour out of my mouth the sort of gush you sometimes get when commencing artificial respiration on a near-drowning victim. What came out instead was what usually comes out when you spit on a hot day: a little white pellet. And that sensation was gone even before the little white pellet struck the dirt of the shoulder. In an instant, as if it had never been there. ‘That man spirted,' the girl said matter-of-factly. ‘Sorry,' I said. I was also bewildered. What in God's name had that been about? ‘I guess I had a little delayed reaction.' Mattie looked concerned, as though I were eighty instead of forty. I thought that maybe to a girl her age, forty is eighty. ‘Do you want to come up to the house? I'll give you a glass of water.' ‘No, I'm fine now.' ‘All right. Mr. Noonan . . . all I mean is that nothing like this has ever happened to me before. I was hanging sheets . . . she was inside watching a Mighty Mouse cartoon on the VCR . . . then, when I went in to get more pins . . . ‘ She looked at the girl, who was no longer smiling. It was starting to get through to her now. Her eyes were big, and ready to fill with tears. ‘She was gone. I thought for a minute I'd die of fear.' Now the kid's mouth began to tremble, and her eyes filled up right on schedule. She began to weep. Mattie stroked her hair, soothing the small head until it lay against the Kmart smock top. ‘That's all right, Ki,' she said. ‘It turned out okay this time, but you can't go out in the road. It's dangerous. Little things get run over in the road, and you're a little thing. The most precious little thing in the world.' She cried harder. It was the exhausted sound of a child who needed a nap before any more adventures, to the beach or anywhere else. ‘Kia bad, Kia bad,' she sobbed against her mother's neck. ‘No, honey, only three,' Mattie said, and if I had harbored any further thoughts about her being a bad mother, they melted away then. Or perhaps they'd already gone after all, the kid was round, comely, well-kept, and unbruised. On one level, those things registered. On another I was trying to cope with the strange thing that had just happened, and the equally strange thing I thought I was hearing that the little girl I had carried off the white line had the name we had planned to give our child, if our child turned out to be a girl. ‘Kia,' I said. Marvelled, really. As if my touch might break her, I tentatively stroked the back of her head. Her hair was sun-warm and fine. ‘No,' Mattie said. ‘That's the best she can say it now. Kyra, not Kia. It's from the Greek. It means ladylike.' She shifted, a little self-conscious. ‘I picked it out of a baby-name book. While I was pregnant, I kind of went Oprah. Better than going postal, I guess.' ‘It's a lovely name,' I said. ‘And I don't think you're a bad mom.' What went through my mind right then was a story Frank Arlen had told over a meal at Christmas it had been about Petie, the youngest brother, and Frank had had the whole table in stitches. Even Petie, who claimed not to remember a bit of the incident, laughed until tears streamed down his cheeks. One Easter, Frank said, when Petie was about five, their folks had gotten them up for an Easter-egg hunt. The two parents had hidden over a hundred colored hard-boiled eggs around the house the evening before, after getting the kids over to their grandparents'. A high old Easter morning was had by all, at least until Johanna looked up from the patio, where she was counting her share of the spoils, and shrieked. There was Petie, crawling gaily around on the second-floor overhang at the back of the house, not six feet from the drop to the concrete patio. Mr. Arlen had rescued Petie while the rest of the family stood below, holding hands, frozen with horror and fascination. Mrs. Arlen had repeated the Hail Mary over and over (‘so fast she sounded like one of the Chipmunks on that old ‘Witch Doctor' record,' Frank had said, laughing harder than ever) until her husband had disappeared back into the open bedroom window with Petie in his arms. Then she had swooned to the pavement, breaking her nose. When asked for an explanation, Petie had told them he'd wanted to check the rain-gutter for eggs. I suppose every family has at least one story like that; the survival of the world's Peties and Kyras is a convincing argument in the minds of parents, anyway for the existence of God. ‘I was so scared,' Mattie said, now looking fourteen again. Fifteen at most. ‘But it's over,' I said. ‘And Kyra's not going to go walking in the road anymore. Are you, Kyra?' She shook her head against her mother's shoulder without raising it. I had an idea she'd probably be asleep before Mattie got her back to the good old doublewide. ‘You don't know how bizarre this is for me,' Mattie said. ‘One of my favorite writers comes out of nowhere and saves my kid. I knew you had a place on the TR, that big old log house everyone calls Sara Laughs, but folks say you don't come here anymore since your wife died.' ‘For a long time I didn't,' I said. ‘If Sara was a marriage instead of a house, you'd call this a trial reconciliation.' She smiled fleetingly, then looked grave again. ‘I want to ask you for something. A favor.' ‘Ask away.' ‘Don't talk about this. It's not a good time for Ki and me.' ‘Why not?' She bit her lip and seemed to consider answering the question -one I might not have asked, given an extra moment to consider and then shook her head. ‘It's just not. And I'd be so grateful if you didn't talk about what just happened in town. More grateful than you'll ever know.' ‘No problem.' ‘You mean it?' ‘Sure. I'm basically a summer person who hasn't been around for awhile . . . which means I don't have many folks to talk to, anyway.' There was Bill Dean, of course, but I could keep quiet around him. Not that he wouldn't know. If this little lady thought the locals weren't going to find out about her daughter's attempt to get to the beach by shank's mare, she was fooling herself. ‘I think we've been noticed already, though. Take a look up at Brooksie's Garage. Peek, don't stare.' She did, and sighed. Two old men were standing on the tarmac where there had been gas pumps once upon a time. One was very likely Brooksie himself; I thought I could see the remnants of the flyaway red hair which had always made him look like a downeast version of Bozo the Clown. The other, old enough to make Brooksie look like a wee slip of a lad, was leaning on a gold-headed cane in a way that was queerly vulpine. ‘I can't do anything about them,' she said, sounding depressed. ‘Nobody can do anything about them. I guess I should count myself lucky it's a holiday and there's only two of them.' ‘Besides,' I added, ‘they probably didn't see much.' Which ignored two things: first, that half a dozen cars and pick-em-ups had gone by while we had been standing here, and second, that whatever Brooksie and his elderly friend hadn't seen, they would be more than happy to make up. On Mattie's shoulder, Kyra gave a ladylike snore. Mattie glanced at her and gave her a smile full of rue and love. ‘I'm sorry we had to meet under circumstances that make me look like such a dope, because I really am a big fan. They say at the bookstore in Castle Rock that you've got a new one coming out this summer.' I nodded. ‘It's called Helen's Promise.' She grinned. ‘Good title.' ‘Thanks. You better get your buddy back home before she breaks your arm.' ‘Yeah.' There are people in this world who have a knack for asking embarrassing, awkward questions without meaning to it's like a talent for walking into doors. I am one of that tribe, and as I walked with her toward the passenger side of the Scout, I found a good one. And yet it was hard to blame myself too enthusiastically. I had seen the wedding ring on her hand, after all. ‘Will you tell your husband?' Her smile stayed on, but it paled somehow. And tightened. If it were possible to delete a spoken question the way you can delete a line of type when you're writing a story, I would have done it. ‘He died last August.' ‘Mattie, I'm sorry. Open mouth, insert foot.' ‘You couldn't know. A girl my age isn't even supposed to be married, is she? And if she is, her husband's supposed to be in the army, or something.' There was a pink baby-seat also Kmart, I guessed on the passenger side of the Scout. Mattie tried to boost Kyra in, but I could see she was struggling. I stepped forward to help her, and for just a moment, as I reached past her to grab a plump leg, the back of my hand brushed her breast. She couldn't step back unless she wanted to risk Kyra's slithering out of the seat and onto the floor, but I could feel her recording the touch. My husband's dead, not a threat, so the big-deal writer thinks it's okay to cop a little feel on a hot summer morning. And what can I say? Mr. Big Deal came along and hauled my kid out of the road, maybe saved her life. No, Mattie, I may be forty going on a hundred, but I was not copping a feel. Except I couldn't say that; it would only make things worse. I felt my cheeks flush a little. ‘How old are you?' I asked, when we had the baby squared away and were back at a safe distance. She gave me a look. Tired or not, she had it together again. ‘Old enough to know the situation I'm in.' She held out her hand. ‘Thanks again, Mr. Noonan. God sent you along at the right time.' ‘Nah, God just told me I needed a hamburger at the Village Cafe,' I said. ‘Or maybe it was His opposite number. Please say Buddy's still doing business at the same old stand.' She smiled. It warmed her face back up again, and I was happy to see it. ‘He'll still be there when Ki's kids are old enough to try buying beer with fake IDS. Unless someone wanders in off the road and asks for something like shrimp tetrazzini. If that happened he'd probably drop dead of a heart attack.' ‘Yeah. Well, when I get copies of the new book, I'll drop one off.' The smile continued to hang in there, but now it shaded toward caution. ‘You don't need to do that, Mr. Noonan.' ‘No, but I will. My agent gets me fifty comps. I find that as I get older, they go further.' Perhaps she heard more in my voice than I had meant to put there people do sometimes, I guess. ‘All right. I'll look forward to it.' I took another look at the baby, sleeping in that queerly casual way they have her head tilted over on her shoulder, her lovely little lips pursed and blowing a bubble. Their skin is what kills me so fine and perfect there seem to be no pores at all. Her Sox hat was askew. Mattie watched me reach in and readjust it so the visor's shade fell across her closed eyes. ‘Kyra,' I said. Mattie nodded. ‘Ladylike.' ‘Kia is an African name,' I said. ‘It means ‘season's beginning.† I left her then, giving her a little wave as I headed back to the driver's side of the Chevy. I could feel her curious eyes on me, and I had the oddest feeling that I was going to cry. That feeling stayed with me long after the two of them were out of sight; was still with me when I got to the Village Cafe. I pulled into the dirt parking lot to the left of the off-brand gas pumps and just sat there for a little while, thinking about Jo and about a home pregnancy-testing kit which had cost twenty-two-fifty. A little secret she'd wanted to keep until she was absolutely sure. That must have been it; what else could it have been? ‘Kia,' I said. ‘Season's beginning.' But that made me feel like crying again, so I got out of the car and slammed the door hard behind me, as if I could keep the sadness inside that way.

International Paper Foodservice Business Strategic Choice...

International Paper Choice and Evaluation International Paper Foodservice Business is known for the high-quality paper product they products. Consumers can also depend on the company utilizing recyclable products to help prevent damage to the environment. International Paper Foodservice Business company mission statement states be one of the best and most respected companies in the world - as measured by our employees, our customers, our communities and our shareowners† (International Paper, 2011). International Paper Foodservice Business mission statement reflects the goals that are essential to the growth and future success of the company. However, the company will need to evaluate different alternatives to identify future growth.†¦show more content†¦According to Pearce Robinson (2011), â€Å"a successful differentiation strategy allows the business to provide a product or service of perceived higher value to buyers at a â€Å"differentiation cost† below the â€Å"value premium† to the buye rs†. International Paper Foodservice Business will attract loyalty from its customers by offering products that suit the tastes of its current group of consumers. Because International Paper Foodservice Business provides their customers with unique produces designs, the company does not need to price match its competition, but can charge a premium price based on the position it has in the market that separates it from the competition. In addition, International Paper Foodservice Business has done a masterful job in product positioning itself in different sports arenas and movie theaters which is another way it differentiates itself from the competition as the best choice for paper cups products. Grand Strategy International Paper Foodservice Business generic plan relies on the differentiation of its brand to its competitors, the grand strategy provides a different alternative for International Paper Foodservice Business. According to Pearce Robinson (2011), â€Å"A master long-term plan that provides basic direction for major actions directed toward achieving long-term business objectives. The ideal grand strategy for International PaperShow MoreRelatedCafà © de Coral Holdings Limited International Business Development Plan to5566 Words   |  23 PagesSBS6481 International Business Strategy UON DBA Program Block 5, 2013 (November 17th 2013) Group Written Report Cafà © de Coral Holdings Limited International Business Development Plan to enter Australia market Provided by H.E.L. Management Consulting Company Limited contents Pages 1. Executive Summary 3 2. Introduction 4 3. Industry Based view Analysis 5-6 4. Resource Based view Analysis 7-11 5. Institution Based view Analysis 12-15 6. Recommendations Read MoreStrategic Managment Paper for Mcdonalds Philippines7003 Words   |  29 PagesMendiola St. 1005 San Miguel Mendiola, Manila A STRATEGIC MANAGEMENT PAPER (STRAMA) On McDonald’s Philippines A Subsidiary of Alliance Global Group Inc Submitted by: Hiroshi A. Torobu Executive Summary I. Introduction McDonald’s is the world’s largest chain of fast food restaurant serving more than 58 million customers daily. The firm has an excess of 30,000 restaurants worldwide employing 1.5 million people. The business began in 1940 with a restaurant opened by two brothersRead MoreStarbucks Mission Strategic Choices5799 Words   |  24 PagesStarbucks Mission and Strategic Choices: Are They in Alignment? Executive Summary This paper examines strategic management, which encompasses business decisions and actions that: define the organization s mission and objectives, determine the most effective utilization of organizational resources, select best courses of action to meet its mission, and seek to assure the effectiveness of the organization within the environment. 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Symptoms, Diagnosis, Treatment And Social / Economic...

A discussion of the symptoms, diagnosis, treatment and social/economic importance of Alzheimer’s disease A disease is a medical condition that affects a living organism either physically, mentally or emotionally. It is basically a condition involving a pathological process along with a set of various symptoms; some easily noticeable whereas others quite difficult to detect, making their treatment process slower. (Healio.com, 2012) Nevertheless, the social and economic impacts followed by the diagnosis of the disease are generally quite drastic. Among the various types of diseases, certain diseases are named after a scientist or a doctor who has discovered it or rather a famous person who suffered from it . Alzheimer’s disease is one of†¦show more content†¦(Nihseniorhealth.gov, 2015) The exact cause of Alzheimer’s is yet unclear however; there are certain factors which increase the risk of developing the disease. It is most common in people over the age of 65 and statistically one in every six people over the age of 80 is affected with this disease. This is large ly because of the factors associated with ageing. For example; high blood pressure, changes to DNA and nerve cells, weak immune system and incidences of diseases like strokes and other cardiovascular diseases. (Alzheimers Society, 2015) Alzheimer’s disease affects women considerably more than men due to the lack of hormone oestrogen after a menopause. The lack in this hormone is correlated to an increased risk of the disease. The family history of the condition is also considered because; there are certain risk factor genes which can be passed on within generations e.g.: Apolipoprotein E gene. Other lifestyle factors such as inappropriate diet, smoking, drinking excessive amounts of alcohol and etc are also considered. (Alzheimers Society, 2015) The physical symptoms associated with the development of Alzheimer’s disease are generally divided into three stages namely; early, middle-stage and later symptoms. During the early stage the individual suffers from memory lapses, increased anxiety,

Analysis Of Homer s The Iliad - 3570 Words

Final Paper Senior Seminar in Interdisciplinary Studies Dr. Packer Eric G. Shuping March 3, 2015 Final Paper Homer’s poem, The Iliad, explains to us how the Trojan War started with Paris stealing Menelaus wife, Helen, and affected the lives of the Greek and Trojan people. The gods and warriors all desire to earn their honor to prove they are great, which Homer proves that it ends disastrously at times. Homer’s definition of honor in Iliad shows us that the gods, Greeks, and Trojans will do anything to prove their honor, while in the Hebrew Bible, they show honor differently. In the Hebrew Bible, we learn to honor one person that gave us life, God. The Hebrew Bible gives us a choice to choose from right and wrong, to learn from our mistakes. God wants us to be able to prove that we are able to head to the advice that we are given. Homer displays fate in The Iliad to show that no matter what we do, our future is already determined for us regardless if we intervene. Homer describes our decisions are not up to us, our fate is decided for us no matter how much we try to escape from it, it will always meet up with us in the future. In Oedipus the King, we have differences of fate vs. free will. Even though fate is already determined, it is the free will that shows us that is ultimately up to Oedipus, but also the free will he takes to own up to his mistakes by blinding himself. As in the Hebrew Bible and Oedipus are the same. Even thoughShow MoreRelatedAnalysis Of Homer s The Iliad Essay1231 Words   |  5 Pagesthe Iliad is a tale of war and aggression (Puchner 183). Written in the 8th century, it remains relevant to society today. The basis of the Iliad, warfare, brings with it portrayals of death, grief, and the real problem with humankind: we are not peaceful beings. In a war-ridden world, these topics remain pertinent to society. These terrors of war showcased in the Iliad generate an anti-war message. With this said, Homer creates a timeless lesson against war with his work. While the Iliad has beenRead MoreAnalysis Of Homer s The Iliad997 Words   |  4 Pagesare set up in a way such that the audience must believe at least one party loves another. How they act on behalf of this love is perhaps a testimony to the strength of their love and heroic status. Taking this structure at face value, in Homer’s The Iliad, Hector shows the most modern form of heroism in Book Six. He chooses to fight rather than see his loved wife fall to the Achaeans, while others throughout the story view their women as prizes and choose to fight- or not- based on very different values;Read MoreAnalysis Of The Homer s The Iliad Essay1010 Words   |  5 PagesPoor leadership is devastating in The Iliad.. Homer recognizes this, making a particular effort to demonstrate what traits constitute effective leadership. It is crucial, therefore, to determine exactly how Homer presents this idea in order to gain a coherent understanding of his beliefs. With Homer’s convic tions in mind, the individual gifts of these war leaders shine rather brightly. One can then begin to analyze them, deciding for oneself who fits Homer’s ideas the best. Assuredly, each of theRead MoreAnalysis Of Homer s The Iliad 1310 Words   |  6 Pagesunity in his tale. Homer was a writer who performed this feat throughout the entirety of the Iliad and showed his unique ability to weave a tale full of similes that both enhanced and unified his story. Although Homer used a variety of subjects in his similes, and many of them had a common thread. Homer’s unique ability was to create a tale so descriptive that the listener was able to fully immerse him or herself into the story. His usage of similes magnified this ability. Homer focused on the commonRead MoreAnalysis Of Homer s The Iliad887 Words   |  4 PagesIn Homer’s the Iliad there are two types of culture which are shame and honor. The Greeks rank great significance on personal honor. Why is tha t? The reason being is that to them honor means the ability to fight and be triumphant on the battle field. There are many ways honor is obtained to the Greeks, another way to prove your honor is to reveal athletic abilities. Meanwhile, the shame culture has a different concept to the Greeks. Shame meant to have good morals towards others and it is a moreRead MoreAnalysis Of Homer s The Iliad866 Words   |  4 PagesIn Homer’s The Iliad, women can often be overshadowed by the strong male warriors that dominate the epic poem. However, many women in The Iliad are central to the plot; without these women the poem would have a drastically different story. The influence of women in The Iliad varies from woman to woman, usually having some effect on the plot, but the extent of their involvement is typically dependent on their status in society. However, even when a woman is in a position of great power, she is stillRead MoreAnalysis Of Homer s Iliad 1382 Words   |  6 PagesRy an Doerhoff History of Greece Dr. Kirkland September 5, 2014 Document Analysis The primary documents that will be focused on in this analysis come from Homer’s Iliad. Homer is venerated today as the greatest of Greek epic poets, as his works had a colossal impact on the history of literature. Through his epics, Homer brings us first hand into the culture of the Greek world in the eighth century B.C. It is important to note that at this time very few had the privilege of an education, and lackedRead MoreAnalysis Of Homer s The Iliad 1177 Words   |  5 Pagesto the powerful, hardheaded fighters that generally appear in The Iliad. His purpose in The Iliad is to demonstrate, through tact and strategic ability, that strength and brawn isn’t all that compose a hero. Odysseus, the great tactician, isn’t known as the brawn, but the brain of the Achaian army. When compared with Menelaos, â€Å"Menelaos was bigger by his broad shoulders, but Odysseus was the more lordly† (III, 210). Here, Homer is intentionally lessening Odysseus’ physical prowess to uphold hisRead MoreAnalysis Of Homer s The Iliad Essay1692 Words   |  7 PagesA major theme seen in Homer’s The Iliad is one of war and the politics that play a role in it. A key part of politics is the interactions that take place between people when determining policies and courses of action. The focus of this paper will be on the interactions between the Greek leaders and the army in the opening of book 2. There will be a section where I will analyze these interactions and provide evidence showing what degree I believe the Greek leaders care about their army. The way thatRead MoreAnalysis Of Homer s The Iliad993 Words   |  4 Pages In Homer’s The Iliad, we learn that the mother and father relationships within the family is very important, but we don’t want to overlook the brothers. For instance, in the Greek and Trojan families, it was one way to bring everyone together. The brotherhood of Agamemnon and Menelaus, and Hector and Paris illustrates their devotion. Book Six of The Iliad comprehends several illustrations of how honor strengthens the bond between both brother’s Agamemnon and Menelaus and Hector and Paris. Glory

The San of the Kalahari Desert Free Essays

The San of the Kalahari Desert The San also known as â€Å"Bushmen† are one of the well-known foraging and hunting communities. They have made the Kalahari Desert located in Southwest Africa their home for many years. These communities are called bands that consist of multifamily groups with a size ranging from 25 to 50 people. We will write a custom essay sample on The San of the Kalahari Desert or any similar topic only for you Order Now â€Å"Family, marriage, and kinship, gender, and age are the key principles of social organizations in foraging societies† (Nowak Laird, 2010. Section 3. 7). In this paper you will have a brief understanding of the kinship system of the San Tribe, as well as how their environment influences their behavior and interactions. The nuclear family would consist of a mother, father and their children. This family is considered the most common in the foraging societies because they are able to adapt to various conditions. Bands are made up of several multifamily groupings such as nuclear families. It is very important how these families are related because it will determine how they will act towards each other. The bands will sometime include extended family members which will be beneficial in circumstances such as cooperation and sharing amongst the community. Both men and women work together to provide for the community as a whole. Women are responsible for 80% of the san diet (Nowak Laird, 2010). Women are the primary gathers; their diet is consisting mostly of nuts and fruit. The men are responsible for 20% of the diet. They provide meat from their hunts. The women are able to gather enough food that will last a full week in two to three days. They can enjoy each other’s company the rest of the time. The men and women work together by mentioning areas of vegetation or animals they may come across on their gathering and hunting trips. The good and services produced by the men and women are shared amongst the community. They rely on each other for the gathering and hunting of food. Everyone’s participation is very important. There is an unspoken promise on the exchange of the goods and services. This is called reciprocity, â€Å"a mutual, agreed-upon exchange of goods and services. Reciprocity works well n a society in which food items need to be consumed quickly due to spoilage† (Nowak Laird, 2010. Section 3. 3). Foragers have to stay mobile, so there is no room for stock piles of food or goods. Everything has to be used immediately; there is no need for storage because they can always get what they need from the environment. This type of reciprocity would be generalized, there are no expectations for nothing in return, in due time everything will work it- self out. The men are not always successful in their hunts but when they are the meat is prepared and distributed throughout the community. This will also be the same for the food that comes from the gatherings that the women go on as well. This insures that everyone is fed and that both men and women do not have to look for food every day. Everyone takes their turns in providing for the entire band. These interactions promote close bonds and social ties. They are not only sharing with just their neighbors but these are also their kin, no one is an unfamiliar person in these communities. In the San Tribe no one is of more value to another. Since everyone shares everything it leaves little room for jealousy. As in our society, we do not forage, we can pretty much walk in any store and purchased pre-prepared food and goods. There is little thought put into where our food will come from or where we live. The most important thing for us would be making sure we have the funds to be able to do the things that we would like to and purchase the things that we absolutely need. We focus on the needs of our immediate family such as our partners, children and parents vs. considering our communities. I feel that in our society most people are for self only. No one is really willing to help each other no more. I believe that if we had kinship systems in placed things would be a lot better. We could all come together and be there for each other. Making sure everyone has something and no one is left without. There are services shared among my neighbors such as lawn services, babysitting and clothing. We do these things for each other never expecting anything in return. References Nowak, B. Laird, P. (2010) Cultural Anthropology. Retrieved from https://content. ashford. edu/books/AUANT101. 10. 2/sections/sec3. 7 (EBOOK) https://content. ashford. edu/books/AUANT101. 10. 2/sections/sec3. 3 (EBOOK) How to cite The San of the Kalahari Desert, Papers

Taxation Law Legislation and Commentary

Question: Discuss about the Taxation Law for Legislation and Commentary. Answer: Introduction The current report is being drafted on the Taxation laws of Australia. Light is drawn on essentials that are required to be entered or omitted while calculating the income of a taxpayer. Income tax is charged on the income earned by the assessee further broadly classified into two categories, ordinary income and statutory income. The current case indicates provisions in relation to income received in advance and the stock traded in context to the funeral business. Significant case laws are cited to prove the correlation between the applicable sections and law, which is apt to the current case. Application of relevant facts suitable case wherever found necessary to prove the point of the answer. Legal Law: As per the section 6.5 of Income Tax Assessment Act 1997, an ordinary income is a part of assessable income, which is derived throughout the income year. In the case of Brent V FC of T71ATC, it was articulated that wherein any specified provision is not mentioned regarding the determination of derived income, applying of commercial and ordinary principals will derive the income assessed (Linney, 2012). The income, which is derived by RIP LTD from RIP Finance, shall be the income derived in general. The income that is been derived from its funeral plan will be taken as an activity. Such activities are referred as funeral and associated activities. Facts: RIP Pty. Ltd is a resident private company, which carries on its business of undertaker/funeral director. Fess is generated by the company from RIP finance Pty Ltd who under the instalment repayment plan provides its customer credit facilities. Deluxe funeral arrangements are guaranteed to the client wherein the agreed amount is paid. If the determined charge of the contract is not paid in complete then in such a case it is billed as fees payable under an invoice of 30 days or fees received from RIP finance Pty Ltd. under the instalment repayment plan. Pertinent Law: In the case of Arthur Murray (NSW) Pty Ltd. V FCT (1965) CLR 314 (High Court), the dance classes were taken by the taxpayer and prepaid basis was chosen as a means of recovering fees. In the event of future services, no refund was offered to its customers (Rowland, 2014). The income earned from classes for future prospects was accounted by the taxpayer as unearned deposit account. In this case, the court provided its verdict elucidating that the amount received by the taxpayer for services that are to be offered in future years will be a part of the assessable income for the year in which it is received and not for the year in which it is actually earned. In the current situation, Arthur Murray case shall be applicable to the company. As the company is receiving fees on the prepaid basis for which the taxpayer makes no refund if the client is unable to avail the services in future. A similar notion is applicable for those customers who cease to make payments and are unable to repay their arrears. The respective two methods are clearly elucidated under Rule 8 and Rule 9 of the Taxation Rulings (TR 98/1): Cash Basis: It is also known as receipt basis. Under this method, taxpayer derives income when he receives cash or cash equivalent amount. Any company who has a turnover of less than $2 million can avail this method. This method covers the period during which actual sales and purchases are being made (Martorano, 2014). The merit of employing this method is that it can better align the flow of money with the business activity and its statement liabilities. Thus overall making it easier for managing the cash flows. The cash method is applicable in following instances: Any small business which might be an individual, company, partnership firm or a trust whose aggregate turnover is not more than $2 million (Charlesworthand Marshall, 2011). Wherein the income tax is calculated on the basis of cash method. A type of enterprise who is directed by any respective law to pay taxes on the basis of cash method. Accrual Method: Herein, income is considered received when it has actually been earned. Income will be realised only when the services or goods are actually been delivered or debts are incurred against the income and not just merely because of receipt of income as done in cash basis (Srensen and Johnson, 2010). Instance; Cash Basis: Mr N is employed who receives a salary for two months in advance for the next year. Herein, the salary of two months shall be deemed to be received even if the services pertaining to such salary is not rendered. Accrual basis: Mr P has a business of selling telephone. In the current year, a scheme is offered to customers to make payment in advance for the next year and avail the benefit of rebate of 20%. On the basis of accrual method, though the fees are received for next year, the fees in relation to current year will only be accounted for assessment of income of the taxpayer. Pertinent Law: As per theSection 104-150 of Income Tax Assessment Act 1997, forfeiture of deposit CGT event H1. This is applicable in a case wherein an individual or entity or organisation has received any deposit from you and they forfeit the same for the reason that prospective sale or any other transactions have not proceeded (Taylor and Richardson, 2013). For instance; Mr X has decided to sell off its land. Before commencing upon the contract of sale, the prospective buyer pays Mr X $1000 which is a holding deposit for 2 months. In any circumstance, the negotiating contract ceases to occur and in such case, the deposit is forfeited by Mr X. According to 1A the following components need to be reduced from the amount, which is being deposited: Amount repaid by Mr X, or Compensation paid by Mr X that can be considered as a repayment of complete or part of the deposit. Also, 1A specifies that the proceeds which are being forfeited may be in form of property (Tse, and Krol, 2015). As per 1B, deposit cant be reduced by any part of payment that can be deducted. As per subsection 2, the time of the event is when the deposit is forfeited. As per subsection 3, a capital gain can be made if a deposit is more than the expenditures incurred in context to the prospective sale or any other transactions. Subsequently, the capital loss is said to be made wherein the deposit is less. As per subsection 4, the expenditure may include giving property, but it does not include any amount, which is received as recoupment and is not a part of your assessable income as well (Whiteford, 2010). Facts: The amount received by RIP Pty Ltd from its client under the funeral plan for any future costs in relation to the funeral. In case if the complete agreement is not met then the amount deposited shall be forfeited. $225000 is the amount that remains of Easy Plan funeral. As per the Section 104-150, the company has the right to forfeit the amount that has been deposited on account of incompletion of the obligation and $225000 should be written down as capital gained in the books of RIP Pty Ltd. Treatment of trading stock Applicable Law Trading stock is defined by 1997 The Income Tax Assessment Acts Section 70-10. As per the section trading stock involves all that is made, produced or bought which is used for the purpose of manufacturing, sale or exchanging in the ordinary course of business (Jacob and Jacob, 2013). Cases involving livestock and shares need to be considered for special issues. Livestock is considered to be a part of stock only if they are burdened animal only for the purpose of primary production in the business. In the case of shares, it is a part of trading stock only if there are a frequent number of transactions and considerable resources are developed from such activity. Generalised Taxation Treatment: Deduction referring to the cost of purchase is permitted. If closing stock's amount becomes more than closing stock's amount then the difference is valuable (Pintoand et.al., 2011). If opening stocks amount is more than the amount of closing, the resulting difference is deductible. Facts: There are three types of caskets, which include a range of accessories considered as religious and secular possessed by RIP Pty Ltd as closing stock. The company has also procured a significant amount of discount on its advance purchases. As the company has acquired the caskets and accessories for its fulfilment of obligation and not for the purpose of selling or exchanging it in the ordinary course of business thus this will not be a part of the stock. The case law of Ballarat Brewing Co, Ltd V FCT is applicable to the current situation as for the facts; it correctly reflects the expenditure made in reference to the acquisition of caskets and accessories. According to this case, the amount calculated in the books of accounts shall be the amount after discount availed. The net amount shall be the correctly reflected (Rowland, 2012). $25000 will be shown under head assets, but only if the casket and accessories come under the head of assets. Thus, equivalent to the amount under the head of capital assets, debtors account will be created. If this is considered as expenditure, then it will be accounted as prepaid expenses. Treatment of dividend income earned during the year As defined under section 44 of Income Tax Assessment Act, Assessment of dividends is made when it is paid and as per the section 6 (1) the word paid includes sum i.e., distributed or credited by the company. Further, the section 44 (1)(a) must be read in reference to dividend payment (Crawford and Sawang, 2011). The company cannot revoke dividend once declared. Thus, dividend forms a part of assessable income when it is received and cant be revoked by the company. Hence, in the current situation RIP Finance Pty Ltd declared a cash dividend of $21000, which will be part of the assessed income of the company. Treatment regarding rental of storage space to be paid during the year: Applicable law: In context to the provisions specified in Australian taxation laws, an individual or any business is eligible to claim any rental expenses, which are of revenue nature. Though, in context to the capital expenses, it has been clearly mentioned one is entitled to claim deduction wherein there is any declining value of capital work. Facts: On 1st March 2016, an amount of $57000 was paid as 2 years rent for storage space. The lease is about to get expired by 28th February 2018. In this situation $9500 amount was taken as a part of the expense and remaining $47500 is to be capitalised in financial accounts. As per the provisions specified under the Act, $9500 will be permitted to get deducted in the same year. Though, certainly, one cannot claim the deduction of $47500 immediately and avail it in proportionate of two years as per the declining value of capital expenditure. Treatment of the amount being debited from Long Service Leave Account Income Tax Assessment Acts Section 83-70 herein deals with the accounting of Long Service Leave provisions. The subset of this section is applicable to the leave off following categories but other than the annual leave which is to comply with the provisions of section 83-10 (Other capital expenses. (2016)). As per this section: Long leaves, extended leaves and furlough are a part of the long service leave. Any other service which has the same implication as of above mentioned in part (a) is ordinarily available. If the employer has been availing any scheme of arrangement for leave, the employer is not bound to comply with the Law of Common Wealth and State of Territory Laws, related to the leave as aforementioned in section 83-70. Section 83-8 is considered for dealing with taxations belonging to vacant long service leave payment (Pintoand et.al., 2011). As per this section, payment is recognised to post 14th August 1993 period will be 100% part of assessable income of employee. The MD of RIP Pty Ltd was given an advance pertaining to Long Service Leave of $22000 for 3 months. This amount is considered for the provisions of service leave account. In reference to Section 83-7 and 83-8, it can be observed that the amount given to an employee is related to the long service leave and the total amount. As part of the assessable income of the employee, the total amount of $22000 will be a part of it. Thus, the treatment done herein is correct. Applicable Law: The deduction that is applicable in relation to customer costs for a building it can be claimed under the head of capital work. It includes the following: Building or the preliminary extensions, enhancements to a building. Enhancement made in the structure of building such as maintaining the wall and fences (Pintoand et.al., 2011). The improvement made to safeguard the environment. Thus, all this assessment can help in claiming for the capital expenditure made by them regarding the extension of the building. Furthermore, distinctive rates of deduction shall be applicable from the time when the work has started. Division 43 of ITAA 1997 shall cover the provisions of this law. Facts: According to the decision made by the companys Board of directors to resort to and construct a purposeful built in facilities. In the year 2013, $250000 was paid over as a preliminary expense for architectural designing. The land was subsequently acquired in the year 2014 that costs around $1.25 million along with $50000 was given as expense incurred for demolishment. Construction for new house commenced from 1st September 2014 incurring a sum of $2.5 million. Operations began on 1st August 2015 and an onsite parking cost was calculated as $125000 which was completely built by 30th September 2015 and the over landscape site resulted in a sum of $40000 which was completed on 31s of January 2016. As per the given situation, the business is eligible to claim for 4% as allowances for construction work as in reference to the Division 43 of ITAA 1997. However, in order to avail this allowance the building is required to be qualified as per the provisions of Section 43.150 of ITAA 1997. Conclusion The organisation herein has been applying all the relevant norms of the ITAA 1997. Any non-compliance of the statutory laws will result in varied penalties and punishments for the company and its representatives (Rowland, 2012). It can be very well articulated from the current report that standard norms of the Taxation laws of Australia are followed requisitely by the organisation. The prevalent sections and provisions are elaborated for a detailed explanation of the sections. Suitable Case laws have been cited to present the facts and judgement of law, which has helped, in ascertaining the treatment made by the organisation. References Charlesworth, S. and Marshall, H. (2011). Sacrificing workers? The curious case of salary sacrificing in non-profit community services in Australia.International Journal of Public Sector Management.24(7).pp.673-683. Crawford, J. Sawang, D. (2011). RD in Australia: The new RD tax incentive.Taxation in Australia,46(4), p.145. Jacob, M. Jacob, M. (2013).Taxation, dividends, and share repurchases: Taking evidence globally. Journal of Financial and Quantitative Analysis. 48(04), Pp.1241-1269. Linney, S. (2012). Changing the face of regulatory projects in Australia. Taxation in Australia,46(10), p.468. Martorano, B. (2014).The Impact of Uruguay's 2007 Tax Reform on Equity and Efficiency. Development Policy Review, 32(6).Pp.701-714. Rowland, N. (2012). Keeping you up to date with the latest in tax.Taxation in Australia,47(2), p.62. Rowland, N. (2014). Furthering excellence in the tax profession.Taxation in Australia,49(3), p.119. Srensen, P.B. Johnson, S.M. (2010). Taxing capital income: options for reform in Australia. 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