Catcher in the Rye the Quest for Love - 2431 Words

Catcher In the Rye: The Quest For Love In many novels in J.D. Salingers library of books, there is a recurring theme of the loss of innocence of children, the falling and the confusions of childhood, and many other ideas that apply to the ideas of adolescence and the life of the average teenager growing up. Many of his themes occur in a short period of time in a childs life that affects him/her in a very profound and significannot way. The idea of love is also a major theme that arises in many of his characters and that indicates the character of the individual. He uses love in the context of being a device that is used to protect and to care for people who need protecting and caring. In the novel, Catcher in the Rye, by J. D.†¦show more content†¦That is why he seeks to find adolescents, to catch them from falling into the kind of fake maturity that they are destined for. He seeks children, free of impurities. At Phoebes school, ....I saw something that drove me crazy. Somebodyd written Fuck You on the wall. It drove me damn near crazy. I thought how Phoebe and all the other kids would see it, and how theyd wonder what the hell it meant, and then finally some dirt kid would tell them-all cockeyed, naturally-what it meant, and how theyd all think about it and maybe even worry about it for a couple of days (Salinger 201). He realizes then, that innocence is a very hard part of ones soul to save. This eventually leads him to his final realizations. Holden has a few aspects and thoughts that help him to appease him slightly of the thirst for love. In childhood he had what he is now seeking- non- phoniness, truth, innocence. He can find it now only in Phoebe and in his dead brother Allies baseball mitt, in a red hunting cap and the tender little nuns (Heiserman and Miller 26). Phoebe is a hope that Holden holds in his heart. Her childish innocence gives him a true and pure outlook that lets him feel secure in her presence. Also, the memories of his long dead brother, Allie, remain in his mind, giving him comfort in the thoughts of the totally innocentShow MoreRelated Cacther In The Rye Essay1147 Words   |  5 Pagespopular and influential writers. His only novel, The Catcher in the Rye, drew such great attention during the fifties and sixties that those years have been called the age of Holden Caulfield (Contemporary Literary Critiscm, Vol. 12). Salinger is a master of contemporary dialect and idiomatic expression. He created in Holden Caulfield a character who became the prototype of alienated adolescence for an entire generation of Americans. The Catcher in the Rye has been banned even recently from a few librariesRead More Catcher in the Rye Essay: Holden - The Misfit Hero2101 Words   |  9 PagesThe Misfit Hero of The Cat cher In The Rye      Ã‚     The Catcher In The Rye by J.D. Salinger was published in 1951. A recurring theme in J.D. Salingers stories concerns people who dont fit in with the traditional American Culture. Salingers misfit heroes, unlike the rest of society, are caught in the struggle between a superficial world and a conscious morality (1 Wildermuth). In his attempt to create a new and realistic portrayal of the times, Salinger first, effectively creates Holden CaulfieldRead MoreJ.D. Salinger is Holden Caulfield1666 Words   |  7 Pageswriting abilities. â€Å"Despite his slim body of work and reclusive lifestyle, ‘Salinger’ was one of the more influential twentieth century American writers.† states Biography.com, â€Å"His landmark novel, Catcher in the Rye, set a new course for literature in post World War II America.† The Catcher in the Rye told a story of Holden Caulfield and his struggle to find something pure in a world filled with â€Å"phonies† (Biography). It is arguable that some of Holden’s experiences could be comparitively autobiographicalRead MoreSummary Of The Great Gatsby By F. Salinger904 Words   |  4 PagesWorld War II, was born on January 1, 1919 in New York City. Little is known about his early life except for his education. He attended schools on the upper west side of Manhattan, which would later be the setting of his most famous novel, The Catcher in the Rye. After flunking out of several prep schools, including McBurney’s, his parents sent him to Valley Forge Military Academy. At Valley Forge he maintained average grades and was involved in several clubs and organizations, many of which had toRead MoreThe Catcher in the Rye Essay1442 Words   |  6 PagesThis paper proposes to delineate the characteristics of Holden Caulfield, the adolescent protag onist hero of J.D. Salinger’s The Catcher in the Rye and illuminate the reasons as to why this prototype of brooding adolescence, displaying a rather uber-cool style of disaffection, disenchantment and disillusionment became an indispensable figure of interest, in literary circles as well as popular culture. The paper seeks to take issue with the wider dimensions attached to the ‘incapacitation and debilitation’Read MoreEssay on Comparison Great Gatsby and Catcher in the Rye1331 Words   |  6 PagesThe Great Gatsby, Gatsby is a man who can be compared to Holden Caulfield from J.D Salinger’s Catcher in the Rye. Jay Gatsby and Holden Caulfield are both caught up in their unattainable dreams and first love and as a result struggle with an obsession of their past. It is a natural tendency for all men and women to dream but sometimes these dreams may be unattainable. In J.D Salinger’s Catcher in the Rye, Holden Caulfield has a desire to preserve the innocence of children and save them from adulthoodRead More The Catcher Essay2456 Words   |  10 Pagesadolescent struggling with growing up in the novel The Catcher in the Rye, is not aware of these mediums. To him the two worlds seem to be as different as heaven and hell with no purgatory in between. Holden has no positive adult role models, his only concern is preserving innocence and the only people he truly cares about and respects are children. Holden Caulfield fears the transition from child to adult in J. D. Salinger’s novel The Catcher in the Rye because childhood is so inviting and adulthood isRead MoreThe Great Gatsby By F. Scott Fitzgerald2365 Words   |  10 Pagesprovides insights into the delusions and deterioration of this dream through showing how the strive for nob le goals and great achievements deteriorated into a quest for riches and how distant the dream is from reality. The American Dream has been in the spirit of America since its founding days. In the beginning, the dream simply was the quest for breaking free from class restrictions and acquiring prosperity and stability on a new land. The Founding Fathers declared that people inherently have theRead MoreChris Mccandless s Into The Wild1570 Words   |  7 PagesCaulfield are two boys who both disagree with their current societies and decide to escape to discover their identities. In Into the Wild by Jon Krakauer, Chris McCandless never seems to regret his decision to leave, while Holden Caulfield in The Catcher in the Rye begins appreciating his life more and shortly returns home to his family. After leaving the comfort and security of their homes, Chris McCandless feels finally liberated from society, whereas Holden Caulfield realizes that he is too young andRead More Janie in Their Eyes Were Watching God and Holden Caulfield in The Catcher in the Rye1019 Words   |  5 Pageseach one of these men contribute to Janie’s quest in different ways. In the beginning, the pear tree symbolizes Janie’s yearning to find within herself the sort of harmony and simplicity that nature embodies. However, that idealized view changes when Janie is forced to marry Logan Killicks, a wealthy and well-respected man whom Janie’s Nanny set her up with. Because Janie does not know anything about love, she believes that even if she does not love Logan yet, she will find it when they marry.

A Of The Sun Is A Play Written By Lorriane Hansberry

A Raisin in the Sun is a play written by Lorriane Hansberry. The play was highly influenced by events that happen during her childhood. Lorriane family moved into a white neighborhood and was threated countless of times to move out. It was so serious that they family had to go to the Supreme Court so they could overturn the decision and allow the Hansberry to live in a white neighborhood, this case made it that no white residents could push Africans Americans out of their neighborhoods. What is the meaning of the title? Does it have a deeper meaning? Lorriane Hansberry was actually influenced by the poem Langston Hughes wrote, A Dream Deferred. She used a line in his poem, for the title of her book, although there is not one raisin in the play you can see many dreams being deferred. Langston poem ask us a question on what happens to our dreams when they do not become reality. Walter had a dream on providing for his family rather than having to work everyday for the whites, rather he would like to own his own business. While his dream could have been fulfilled, Willie ran off with all of their money. The younger families have a dream on overcoming racism and owning their own house. They want to get out of poverty and with the insurance check they received they were able to fulfill one of the dreams. It does not have a deeper meaning than that. Identify the setting’s historical significance. The book was written in the 1950s and it portrays the modern times as age of

Capital gains Tax Historical Trends and Forecasting

Question: Discuss about the Capital gains Tax for Historical Trends and Forecasting. Answer: Introduction: Permanent establishment as defined under Subsection 6 (1) of the Income Tax Assessment Act 1936 states that a person, state of an authority, commonwealth or through which an individual carries on any business without limiting the generality of the foregoing. This includes a place where the person is carrying on a business through an agent or a place where the person is using or installing substantial equipment or substantial machinery. From the current study, it is evident that Alex Ran and Ryan Tan a resident of Singapore having its business in the same country looking forward to expand their business operations in Australia (Woellner et al., 2016). The study highlights that the brothers have also held a shares in ASX listed companies is Australia and intends to use the service of stockbroker, which they found online to sell the shares in order to raise capital for their enterprise. The ruling of the Permanent Establishment provides that it does not takes into the consideration a place where the person is involved in the business dealings through using the service of a bonfire commission agent or broker. The rulings provides that brokers who in relation to those dealings acts in the ordinary course of his or her business who does not receive any remuneration or otherwise than at the customary rate in relation to those dealings of that kind, not being a place where an individual otherwise carries on a business. It is noteworthy to denote that the rulings provided under Subsection 6 (1) of the Income Tax Assessment Act 1936 states that Alan Tan and Ryan Tan is looking to raise the capital through using a broker who will be negotiating and concluding the terms of contracts on behalf of the brothers (Snape De Souza, 2016). Hence, the use of various brokers by Alan Tan and Ryan Tan will not result in Permanent Establishment in Australia. Determination of tax implications for Melbourne and Cambrai operations: According to the concept of Australian Taxation Laws if an individual acquires a vacant land either for private use or for business purpose it is normally considered as capital assets and are subjected to capital gains tax. In the current study, Alan Tan and Ryan Tan bought the properties with the intention to subdivide the land into ten blocks. The abandoned land was subdivided further into two small blocks in order to raise money by selling the blocks and the remaining eight blocks for constructing townhouse. Hence, the income raised from the selling of the subdivided land should be considered as capital gains and any profit is generally treated as capital gains, which is subjected to capital gains. As stated under the ITAA 1936 subdivision of land does not necessary result in the CGT event unless an individual retains the ownership of the subdivided block of land. This in turn represents that an individual does not make capital gains or a capital loss during the time of subdivision. However, under the current case study of Alan and Ryan the initial intention was to make a capital gain from the sale of two subdivided block of land and this would constitute Permanent Establishment. On the other hand, the remaining eight blocks were used for townhouse which implies that the constructed properties were used for residential purpose and were also engaged in the profit-making activity of property renovation and is liable for CGT tax (Kania, 2013). Considering the tax implications regarding the context of the definition of Permanent Establishment it is evident that Subsection 6 (1) definition implied on acquisition and subdivision of land in context with the ITAA 1936. Determining the residency of brothers and tax implications: Australian resident are usually taxed on their income from all sources whereas a temporary resident of Australia along with the overseas resident they are usually taxed on their income sourced in Australia. In the current case study, it is evident that the anticipated time of stay for the brothers was eight months. According to the 183 days Statutory test an individual would be considered as an Australian resident if an individual has originally been in Australia continuously or intermittently for more than one half of the income year (David, 2013). The commissioner of tax is satisfied that that the individuals original place of dwelling was outside Australia and the individual does not intend to take up the permanent resident in Australia. As stated in the given case of FC of T v Jenkins 82 ATC 4068, where an office of bank was transferred from Australia to work in bank of New Hebrides office for a three-year term. However, depending upon the Applegate the time that he spent working in New Hebrides was the tax payers permanent place of abode rather than Australia. Hence, under the current study both the brothers spend more than one half of the Australian income year living in Australia which would be substantially regarded as more than the statutory period of 183 days (Zelinsky, 2016). Hence, they would be considered as a resident of Australia since the duration and continuity of their presence was greater than the one-half of the income year. Application of CGT rules with necessary calculations: Application of CGT rules on Sale of Shares: Shares in a company or units are treated in the same way compare to any other CGT assets. It is assumed that the shares are acquired by the brothers after 20 September 1985 and Capital Gains Tax is applicable on gains derived from the sale of shares or units on the occurrence of CGT event (Clark, 2014). Thus, under the current study it is observed that the brothers were engaged in the sale of shares with the help of broker and gains derived from such sale of shares or units are liable to be taxed under the CGT event. The shares were redeemed by switching them from one fund to another and received assessable payments as it involved involuntary change in ownership. Demolitions and construction of town houses and planned disposal of townhouse and beef business: As stated under the income tax assessment act 1936 if an individual is demolishing a house the cost base does not gets reduced because any losses suffered and can be increased by the cost of demolition. In the current study, it is observed that the vacant land was demolished to build up townhouse which was later sold off to raise money and the remaining blocks of townhouse was used for residential purpose (Althaus et al., 2012). Thus, when a property changes its form to being a business into a trading stocks would lead to the application of CGT and any profit made from such sale of such block of land would constitute Capital gains tax. On the other hand, improvement made on Cambrai property with the intention to re-establish in the form of commercial herd would represent a business venture and any profits derived from the business would be taxed as normal income. Cost Calculation of Fitzroy Project:- Particulars Amount Cost of Fitzroy Block $12,50,000 Brokerage Fees $16,000 Demolition Cost $37,000 Interest Cost per year $35,000 Cost of 10 Blocks $13,38,000 Cost of 2 Undeveloped Blocks $2,67,600 Cost of 6 Blocks $8,02,800 Add: Construction Cost $24,00,000 Total Cost of 6 Town Houses $32,02,800 Cost of Each Townhouse $5,33,800 Income tax implications on the disposal of townhouse: A house is usually exempted from tax unless an individual has an investment property which is build or renovated for disposal. Ryan and Alex bought the abandoned land with the intention to renovate for profit and using it as running a business, this attracts income tax implications with capital gains tax and goods and service tax (De Goede et al., 2016). Special CGT rules are applicable since both Ryan and Alex are foreign residential who ceases to be an Australian resident for taxation purpose. Analysis of Cambrai Operations: The Cambrai operations will be considered as business since the property was originally acquired with the intention of re-establishing it for commercial herd. This ultimately signifies that any profits derived from the business would be considered for income tax (Hegemann et al., 2015). However, on the event of suffering loss from carrying on the business of commercial herd such losses are subjected to be offset on gains made from commercial herd only. Non-resident Company Company Company Company Company Company Particulars 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 Assessable Ordinary Income 0 0 $15,000 $2,50,000 $12,50,000 2000000 2150000 Less: Deductible Expenses Repairs 850000 850000 850000 850000 Depreciation on Capital Improvements 125000 250000 375000 500000 500000 500000 Interest Expenses 60000 60000 60000 60000 60000 60000 Net Ordinary Assessable Income 0 -1035000 -1145000 -1035000 -160000 1440000 1590000 Assessable Statutory Income: Sale Proceeding of Shares 1750000 Less: Cost of Shares -625000 Less: Brokerage -17500 Capital Gain Tax on Shares 1107500 Less: 50% Exemption 553750 Net Capital Gain Tax on Shares 553750 Sale Proceeding of Undeveloped Blocks 650000 Less: Cost of Undeveloped Blocks 267600 Net Capital Gain Tax on Undeveloped Blocks 382400 Sale Proceeding of 2 Townhouses 1600000 1600000 1600000 Less: Cost of 3 Townhouses 1067600 1067600 1067600 Capital Gain on 3 Townhouses 532400 532400 532400 Less: 50% Exemption 0 266200 266200 Net Capital Gain Tax on Townhouses 532400 266200 266200 TOTAL TAXABLE INCOME 553750 -1035000 -762600 -502600 106200 1706200 1590000 Tax on Taxable Income 230872.5 0 0 0 31860 511860 477000 Deductibility of interest incurred on contingency funding options: As stated under section 8-1of the income tax assessment act 1997 interest incurred on the contingency funding are the monies which is raised by Ryan and Alex through are deductible. The rulings specifically state that the payments are deductible under the positive limbs of section 8-1 of the Income Tax Assessment Act 1997 as an expense of generating income as opposed to the application of income generated (Mehrotra et al., 2013). Analysis of structure: From the study it is evident that the two brothers are not planning to consolidate both the units however it is better advised that a partnership form of control would add significant advantage with complete control over one property. It is further recommended that the interest of the property should be vested equally in each others control and trusteeship form of property management would constitute as an advantageous step forward in managing the ownership of land. To further justify the interest of beneficiaries an equal distribution of ownership would form an appropriate mode of holding equal rights on each property. Reference List: Althaus, C., Bridgman, P., Davis, G. (2012).The Australian policy handbook. Allen Unwin. Barkoczy, S. (2016). Foundations of Taxation Law 2016.OUP Catalogue. Burnett, C. (2015). When is a company incorporated outside Australia a resident of Australia?.Tax Specialist,18(5), 198. Clark, J. (2014). Capital gains tax: historical trends and forecasting frameworks.Economic Round-up, (2), 35. David Hughes. (2013).Corporate Residence. AC Black. De Goede, J., Kaur, D., Kosters, B., Perdelwitz, A. (2013). Interpretation and Application of Article 5 (Permanent Establishment) of the OECD Model Tax Convention: Response from IBFD Research Staff.Bulletin for International Taxation. Hegemann, A., Kunoth, A., Rupp, K., Sureth, C. (2015).Impact of capital gains taxation on the holding period of investments under different tax systems(No. 183). arqus-Arbeitskreis Quantitative Steuerlehre. Jones, D. (2016). Capital gains tax: The rise of market value?.Taxation in Australia,51(2), 67. Kania, B. (2013). Capital Gains Tax. InSteuerstandort Grobritannien(pp. 128-156). Springer Fachmedien Wiesbaden. Mehrotra, A. K., Ott, J. C. (2016). WE ARE WHAT WE TAXTHE CURIOUS BEGINNINGS OF THE CAPITAL GAINS TAX PREFERENCE.Fordham L. Rev.,84, 2517-2989. Newman, S. (2016). The new CGT withholding regime: More than meets the eye.Proctor, The,36(5), 18. Rowland, C. (2013). Statutory Will Applications: A Practical Guide by Richard Williams and Sam McCullough. Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, 1069-1075. Schellekens, M. (2015). European Tax Handbook 2015.Amsterdam: IBFD. Snape, J., De Souza, J. (2016).Environmental taxation law: policy, contexts and practice. Routledge. Taylor, G., Richardson, G. (2013). The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms.Journal of International Accounting, Auditing and Taxation,22(1), 12-25. Verikios, G., Patron, J., Gharibnavaz, R., Economics, K. P. M. G., Winston, A. (2016). OPTIONS FOR REFORMING AUSTRALIA'S GOODS AND SERVICES TAX. Woellner, R., Barkoczy, S., Murphy, S., Evans, C., Pinto, D. (2016).Australian Taxation Law 2016. Oxford University Press. Yong, S. E., Ma, M. (2015). A comparative study of the Goods and Services Tax (GST) implications on real property transactions in Australia and New Zealand. Zelinsky, E. A. (2016). Defining Residence for Income Tax Purposes: Domicile as Gap-Filler, Citizenship as Proxy and Gap-Filler.Michigan Journal of International Law,37.