Saturday, January 25, 2020

China Daily Asia Weekly News Agency Analysis

China Daily Asia Weekly News Agency Analysis Findings on China Daily Asia Weekly News Agency China Daily Asia Weekly news agency has been used by us in reporting the issue of demonstration in Hong Kong. We have monitored this news agency for one month started from 1st October 2014 until 30th October 2014. We were observing the news agency in terms of the format of news they portray. The format of news includes total of news reported per day, photos and videos the author uploaded, the paragraph of each news, the author of the news and the theme of the news reported. The total number of news that have been collected by us for one month is 120 news. The news reported in China Daily Asia Weekly are mostly neutral in terms of news slant. However, there is some news reported by them that is negative western but it is just a minority in number. Besides, China Daily Asia Weekly news agency also did not provide any subtitle for their news. Moreover, the news source for each news are mostly the government which includes Chief Executive, Ministry’s Spokeswoman, Secretary General and many more. However, there is also minority news that have demonstrators as their news sources such as the leader of Federation of students and many more. To begin with the analysis, we will start by explaining on the total number of news reported per day by China Daily Asia Weekly. The total numbers of news are vary to each day. The highest numbers of news reported per day is 13 news while the least number is zero news per day. There were no news reported by China Daily Asia Weekly regarding the demonstration issue in Hong Kong on 12th, 19th, 25th and 31st of October 2014. The highest number of news reported was on 6th of October 2014. There is also 1 news reported per day on 17th, 28th, and 29th October 2014. Mostly news reported on 6th of October were talked about the negative consequences that have been caused by the protesters movement. We also noticed that the news on the issue of demonstration in Hong Kong reported by China Daily Asia Weekly were becoming lesser towards the end of the month. The total numbers of news reported per day is high until 8th of October 2014 and then decreased to 1 news reported on 9th of October. After 9th of October, the news reported regarding the issue were become lesser until the end of the month and the higher news reported after 9th of October was 6 news per day which is on 16th of October 2014. Thus, we can conclude that the issue in Hong Kong are becoming less popular to be reported by China Daily Asia Weekly news agency than the beginning of the month and maybe it is because of the issue is going to meet its solution soon. Second thing to be analyse is about the photos and videos the author uploaded in each news per day. China Daily Asia Weekly has not posted any video in their news. The agency only posted photos to their readers and the photos are all in colour. However, the highest total number of photos the agency uploaded on each news is 3 photos and the least is no photo uploaded on news. The highest number of photos uploaded was on 15th of October and about 39 news were reported without any photos on it. In addition to that, if we want to compare on the frequency of the photos uploaded by the agency, we can say that half of the news with 68 numbers of news reported has 1 photo uploaded on it and only 7 news that has 2 pictures on it. Besides that, each of the photos uploaded on the news were also come with the description under it that represent the situation of the photos. From this, we can see that China Daily Asia Weekly news agency is not emphasize more on photos and videos as the highest number of photos uploaded per news is only 3 photos. Thirdly, another thing to be analyse is regarding the numbers of paragraph written on each news. As we have observed from the data we collected, the highest number of paragraph is 23 paragraph and it was on 2nd of October where the news entitled â€Å"Occupy taking luster off Golden Week† was reported. The news is about the decreasing of sales for retail sectors to making some profit on the Golden Week holiday as the date is usually the great time for them in getting more profit. This is because of the protesters movement who blocked the roads which then prevent their customer. The least paragraph written in the news is 4 paragraph. There is some news that have only 4 paragraph in there which is on 3rd, 13th and 22nd of October 2014. The news that have 4 paragraphs on it is usually reported about announcement and economics. It cannot be conclude that the least number of paragraph per news, the less credibility of news they convey as the credibility of news cannot be seen through the length of the paragraph written because sometimes it is only the repetition of previews news. However, the least paragraph of the news is actually portray the less significance of the news to the readers. Next, we further our observation to the authors of the news reported. From one month observation, we found that there are two authors that written most of the news in China Daily Asia Weekly news agency. The authors’ names are Timothy Chui and Kahon Chan. Timothy Chui has written total numbers of 31 news from the beginning until the end of October. Same goes to Kahon Chan who started written the news from the 1st of October until the end of the month and have written the total numbers of 31 news. There is also some news that have been taken from the International news agency which is Reuters. In addition to that, there is also some authors that only wrote one news in China Daily Asia Weekly such as the news written by Andrea Deng, Selena Li, and Edmond Tang. We also found that there are several news that have been wrote by two authors. There were only 3 news that have been written by two authors while majority of news reported are from single author. From the observation of th e authors of news reported, we can conclude that Timothy Chui and Kahon Chan are the reporters that have significant roles or works in China Daily Asia Weekly news agency as they covered more news than other authors did. Finally, we were also focussing on the theme or denominator of each news that have been reported. We can see that from 30 days of observations, the most common theme and denominator of the news is talked about the negative consequences and effects of demonstration. There are about 30 news that talked about the negative effects of the protests towards the citizens. Among them are the news written by Ming Yeung and Wang Yuke on 1st of October where they wrote about how the protesters or demonstrators endanger the life of the people in Hong Kong. They wrote in their news about how the protest cause chaos and bad traffic to the streets that trouble the local emergency services such as Ambulance Fire Fighters to reach the victims on time. They reported on their news that said, â€Å"Deputy Chief Fire Officer, Joseph Leung Wai-hung told the media on Tuesday that emergency services have fallen significantly short in their promise to reach those in dire need, that is, to respond to emergen cy situations within 12 minutes†. There is also other news on the same theme which talked about negative impacts of demonstration to the citizens. The news written by Celia Chen and Agnes Lu covered about how the businessman and businesswoman live around the paralyzed districts encounter great loss to their business. They wrote that some of the workers in some affected restaurants have been forced to take leave as the tourists absent. Among the restaurants and hotels that have been affected by this demonstration protest is Tung Yuen Banquet on Hennessy Road, Wan Chai. The manager of the eatery told China Daily that, â€Å"On Fridays, we normally had bookings for at least 20 tables in the past, but tonight, for instance, we only have three tables booked. There is many other news that have talked on the negative consequences and effects of demonstration protests. Besides that, other common denominator that is usually found in the news is calling for peace. There are some news reported in China Daily Asia Weekly that talked about the public calling for peace and put an end to the protest. There is a news reported by Timothy Chui on 5th of October 2014 that wrote about a man who climbed up roof of footbridge just to call demonstrators to end the protests and clear the roads. The man surnamed Yip climbed onto the roof of a footbridge around 1 pm to call demonstrators to end their sit in and clear roads. After 4 hours and 45 minutes the police negotiators tried to calm the man down, finally they were able to bring him down. However, he demanded to speak with protest organizers and delivering an hour long speech to express his feeling that he would rather die rather than seeing his daughter are not able to return to school because of the protests. This shows that mostly news in China Daily Asia Weekly portray the news about the negative impacts of protests. This also can be conclude that this news agency view â€Å"Occupy Central† which is the name of the protest as irrelevant and cause harm to many people.

Friday, January 17, 2020

Close to the water’s edge Essay

When people are at a point in their life where they have to make important decisions that will form their future and identity, it is said that they are standing at a crossroad. Choosing a path can often be difficult because there are so many different ones to choose, and it only gets harder when somebody tries to influence you, such as maybe your parents. Parents always want the best for their children, but do they always know what the best is? Probably not. This is also the case in Close to the Water’s Edge, where the main character is struggling to find his own way in life while his mother is trying to force him to choose a future to her liking. Close to the Water’s edge is a fictional short story by Claire Keegan and it deals with many different themes such as identity development, oppression, social inheritance, money and love. It is told by a limited omniscient 3. person narrator. The limited omniscient narrator’s effect on the story is that it becomes a muc h more serious story because we only focus on his deep and almost melodramatic thoughts of life. Had we for example heard the stepfather’s thoughts he would probably have told us that the main character is just a spoiled little boy or something similar, but this is not the impression the author wishes to give us, she wants us to see the story from the main characters point-of-view so we’ll se the moral of the story. The language used in the short story is quite sophisticated and the grammar is mostly correct. There is no great use of slang or abbreviations, which is the same with the language used by the characters- an indication of a high class family. The story takes off in medias res as we’re not introduced to the main character but are thrown into a sequence where he is out on the balcony. The structure of the story jumps between the present and the past, as we’re given a flashback to when his grandmother went to the ocean with his grandfather, and then the story leaps back into real time when the family is eating at the restaurant Leonardoâ€℠¢s. Leonardo’s is a very fancy seafood restaurant by the bay, like every other setting we are taken to in the story. The stepfather is a millionaire so the general setting is very luxurious, like the fancy restaurant, the penthouse on the beach, and the references to Harvard University at which the main character is a student. It is made clear by setting that the family is very high class people, though some of them still have bad manners. The stepfather is a static  character, very rich, very arrogant, cruel and insensitive. He is also the antagonist of the story, and keeps picking on the boy for being gay by throwing degrading verbal punches at him: â€Å"Did you hear about this guy Clinton? Says if he’s elected president he’s going to let queers into the military† he says, â€Å"what do you think if that, Harvard?† (p. 3 l. 88-90). â€Å"Even so. The best and the brightest. How come you never bring a girl down?† (p. 4 l. 123 – 124). And the stepfather has arranged for the cooks to bring his stepson an embarrassing bright pink cake, like the one you giv e a girl for her first birthday (p. 4 l. 133-134). The mother is a beautiful hot tempered woman, a bit superficial and wears expensive clothes and lots of make-up. She is also a static character, we know she is supposed to represent the trophy woman whose only job is to look well. The main character is also our protagonist, a very sensitive, polite and intelligent young man, who feels crippled because of his parents of whom neither will accept him for how he really is: gay, and with no ambition of wealth (p. 1 l. 4-7). As stated earlier on, the main character is at a crossroad in his life where he has to make some big decisions, but he is not free do to so in the beginning, because of his mothers fierce attempts at pressuring him into choosing her lifestyle. In the first part of the story the boy is out on the balcony when his mother comes out to him and ties an â€Å"unnecessarily tight bow† (p. 3 l. 70). This bow is a symbol of how she is holding on to him, pressuring him. This thesis is supported by this quotation from the mother:† You play your cards right and this could all be yours someday. He’s god no kids. You wonder why I married him, but I was thinking of you all along†(p. 3 l. 76.78). But then later on he walks down to the beach and starts thinking about his grandmother, from whom we guess that he has been given the different outlook on life than the one his mother holds â€Å"the woman who embraced him to tightly she bruised him† (p. 5 l. 161). He thinks about how she lived a life of regret because she never stood up to her husband, and he realizes that that is not the way he wants to live. He wants to free himself of his parents- he loosens the knot around his neck as a symbol of losing their controlling grasp on him. He feels almost as if he had been dipped in his parent’s presence in a liquid form and is now all dirty, so he takes his clothes off, and swims in the sea as a symbol of rebirth. His grandmother never jumped into the water because she was afraid of how deep the water  was, but he jumps in, because he realizes that life is about taking chances and you will regret it if you fail to. The main character still doesn’t know what will happen if he stands up to his parents or tells the world that he is gay, but that is a part of life- it involves risks. The title is also the moral in the story; a way of saying that you have to make your own decisions. The main character is close to the water’s edge on the beach, and now he has to make a choice of either jumping in and taking a chance with his life, or staying on solid ground well knowing how the rest of his life will turn out.

Thursday, January 9, 2020

The Ban On Tobacco Advertising - 987 Words

On Feb 6, 2001, Government of India announced a bill banning Tobacco Companies from advertising their products and sponsoring sports and cultural events. The objective was to discourage adolescents from consuming tobacco products and also arm the Government with powers to launch an anti-Tobacco Program. Summarize the arguments for the ban on tobacco advertising in India. Advocates of free choice opposed to these prohibitions, saying these amounted to unwarranted intrusion by the state into the private lives of its citizens. Supporters stay countries like France, Finland, and Norway had already imposed similar bans. According to the World Health Organization (WHO), tobacco accounted for over 3 million deaths in 1990, the figure rising to 4.023 million deaths in 1998. It was estimated that tobacco-related deaths would increase to 8.4 million in 2020 and 10 million in about 2030. However, a study on tobacco consumption and employment showed that effective policies to reduce smoking were likely to increase, and not decrease employment. The reason for this was that when people stopped smoking, the money did not disappear from the economy. It was spent on other goods and services, which the study showed, were more labor intensive. A World Bank report had pointed out that policymakers who wanted to control tobacco should be aware of the fact that bans on advertising and promotion would prove effective, only if they were comprehensive covering all media and all uses of brandShow MoreRelatedThe Ban Of The Tobacco Advertising1084 Words   |  5 Pageswhen looking at the Indian Government’s deliberation over tobacco marketing and the usage of tobacco impacting their economy and population. The Government of India proposed bans on tobacco advertising leading to arguments for and against, it is however important to analyze both sides those in favor an those against, and any conflicts of interest that may be involved. Taking a closer look at those in favor of the tobacco advertising bans there are several factors to be considered. The GovernmentRead MoreThe Tobacco Advertising Ban951 Words   |  4 PagesSome of the arguments which support the placing of the tobacco advertising ban in India are:  · Some might feel that people’s freedom of choice is being affected by this ban imposed by the government but it could also be argued the state should be able to intervene in a situation where its subordinates’ health is at risk, just like a father looks after his underage baby who is not aware of what is good or harmful for him. 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Some say it violates the constitution, others say it saves lives. Each side sets a valid argument, but which side is right? These bans do not only exist in India. They have been put into action in many different countries as well. Tobacco use kills 5.4 million people a year, averaging at about half of all smokers. (W.H.O.-Facts) I think that everyone is aware of how bad tobacco use is for your health. What peopleRead MoreIndia s Ban On Tobacco Advertising849 Words   |  4 PagesIndia in 2001 proposed a ban on tobacco advertisement in an effort to curb tobacco use with adolescents. It was met with sharp criticism from the tobacco industry. However, some saw it as a great move by the government in looking after the welfare of its citizens. I hope to explore in the essay each side’s voice as well as deal with the myriad of issues the government faced upon the bans proposal. Lastly I will give my opinion on what position the government should take. 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Tuesday, December 24, 2019

Everyone Appreciates A Good, Rags, And Oliver Twist

Everyone appreciates a good ‘rags to riches’ story. Charles Dickens did as well, in fact it could be said that his own story was one of rags to riches. Dickens knew poverty, he also knew people, and how poverty can effect and change them. Over the course of his life he wrote some of the most famous and beloved stories, from â€Å"A Christmas Carol,† â€Å"Great Expectation†, and â€Å"Oliver Twist†, to â€Å"Nicholas Nickleby† and â€Å"Davis Copperfield.† Today Dickens is considered to be by many, one of the most well-known English novelist of the Victorian era. Most people today could say that they have at least heard of one of his works in some way or another, or at the very least have witnessed evidence of his influence that his writings have in modern stories†¦show more content†¦After three years he was returned to school, but the experience was never forgotten and became fictionalized in two of his better-known novels D avid Copperfield and Great Expectations . (BBC, np). The rest of Dickens family moved near the debtor’s prison that his father was incarcerated in, â€Å"Dickens earned six shillings a week labeling pots of â€Å"blacking,† a substance used to clean fireplaces. It was the best he could do to help support his family. (Biography, np). This left the young Dickens to live on his own and fend for himself, this experience would later inspire many of Dickens novels throughout his writing career. â€Å"Looking back on the experience, Dickens saw it as the moment he said goodbye to his youthful innocence, stating that he wondered â€Å"how [he] could be so easily cast away at such a young age.† He felt abandoned and betrayed by the adults who were supposed to take care of him. These sentiments would later become a recurring theme in his writing.† (Biography, np). The jumpstart of Dickens early writing career began when he was just fifteen years old, when he found a job working as an office boy to help with his family’s finances. â€Å"Within a year of being hired, Dickens began freelance reporting at the law courts of London. Just a few years later, he was reporting for two major London newspapers. (Biography, np). His writing career bloomed from there, as he began to write sketches to more magazines

Monday, December 16, 2019

The Joy and Pain of Raising a Child with Special Needs Free Essays

The Joys and Pain Of Raising A Child With Special Needs Donna McFadden ENG121 English Composition I Mr. Jonathan Alexander, Instructor February 18, 2013 The Joys and Pain Of Raising A Child With Special Needs Even though I am not the only parent of a child of special needs this is my personal journey into the world of special needs. No one could have told me that at the age of forty three I would be experiencing motherhood again to a child born with Cerebral Palsy. We will write a custom essay sample on The Joy and Pain of Raising a Child with Special Needs or any similar topic only for you Order Now In fact, I was just preparing to celebrate my 25th high school reunion when I got the news that I was pregnant. When faced with the complex challenges of single motherhood you will soon find out that love is all you need. Allow me to give my account of this life altering phenomenon that totally changed the course of my mindset and direction in life. After an extremely emotional pregnancy and delivery by C-section, my son Nathan took his first breaths into a world of chaos and confusion. Being rushed to the neo-natal intensive care unit weighing only 4 lbs 3 oz, being probed and pricked by doctors and nurses to help stabilize the very life he stepped into. The thoughts of what my little angel endured coming into this world shows me his strength and determination as he begins his fight on this journey to manhood. Life began for my son spending his first few weeks of life in a NICU as they call it in the hospital with incubators and feeding tubes combined with the constant care from doctors and nurses assigned to his care. How traumatic for both mother and child to experience the separation and disconnect that is being substituted by machines. I forced the hospital to allow me an opportunity to stay in a room so that I could be as close to my son as I could. I was there for every feeding, every diaper change, all the testing I would sit in the NICU beside his bed and sing to him to reassure him that I was there. I was determined to be with my child as much as I could through this torturous ordeal. The instructions that we had to follow when we got home were intense, because of his prematurity and low birth weight many important things were still developing. I had numerous classes and seminars that I had to attend and complete before leaving the hospital. I even had to purchase a new car seat because the one that I had was not sufficient for a premature child. We immediately began having to parade through doctors offices on a weekly basis to be tested and examined and this process required a lot of patience and dedication. At five months olds we were back in the hospital so that Nathan would have his first surgery to repair three hernias. Once he recuperated it was then time for the next round of surgeries and this rollercoaster ride seemed to go on for months. Throughout this process you’re trying to find those opportunities to enjoy your child, those memorable moments of accomplishments and milestones. During these months I had no idea my son has Cerebral Palsy, nor had I ever experienced anyone who had been diagnosed with this disability. When we got the diagnoses of Cerebral Palsy, Nathan was fourteen months old and a very happy, determined little toddler, actually to look at him you would never know that he had brain damage. For me, not really knowing what it meant to have Cerebral Palsy actually played to my advantage because I didn’t have an opportunity to get upset, but more of a determination to educate myself on what I needed to do to help this baby grow into a wonderful productive person. Just like when he was born we were thrown into the arena of occupational therapy, physical therapy, speech therapy more doctors and test after test after test. This process is extremely daunting, however necessary. I was just trying to tackle each obstacle as it came day-by-day with all the optimism I could muster. I had a determination to not think negatively or get in that place of despair or asking â€Å"why me? † How do you balance the range of emotions that not only go through your mind, but the minds of your family and friends about the hopes and fears of the destiny of your child? I am so grateful for my faith and belief system to help me sustain my strength and emotional well-being because I have no idea where I would be without it. This was truly one of the most difficult times of my life combined with an element of gratitude for the life and well-being of my son. Even though we are still on this journey a lot of progress has been made from that first day of life in July. My positive attitude about my son’s disability has been engraved in him and I am quite encouraged that through it all he will be such a positive example of how the challenges of Cerebral Palsy will not dictate his life. How to cite The Joy and Pain of Raising a Child with Special Needs, Papers

Saturday, December 7, 2019

Purchase Infrastructure Project Australia †Myassignmenthelp.Com

Question: Discuss About The Purchase Public Infrastructure Project In Australia? Answer: Introducation Brian is one of the executive of bank. As the part of his salary structure, his company has given him a three year loan of $1m at a special 1% rate of interest per annum which is payable in monthly instalments. Brian got the loan on 1 April 2016. Out of the total loan amount 40% is used for the purpose of producing income and the rest has been used to pay the pending interests (Edmonds et al. 2015). The issue is to show the calculation of the fringe benefit for the year 2016/17. This is also to show that whether the answer would be different if the interest is payable only at the end of the year and also what will happen if Brian is being released by the bank from repaying the loan interests. Fringe benefit can be defined as the special facilities, (non-income related benefit) provided to some particular best employees to secure them for business purpose (Bogenschutz et al. 2014). For instance, a worker can get fringe benefit in the form of a car, low interest loans, payment of private expenses. Likewise, Fringe benefit tax is a tax which is payable by the company on behalf of an employees benefit. This is different from income tax and this calculation is pursued on the value fringe benefits which is taxable (Ahmad and Scott, 2015). As per Australian bank policy the interest rate of loan is 4.69%, but Brian has got a special 1% rate of interest by the employer as fringe benefit. The calculation of income of Brian which is taxable for the years ending on 30 June 2017 is shown below: Date on which loan received - 1st of April 2016 for 3 years. Loan amount - $1 million Interest rate of loan - 1% (fringe benefit) The actual interest rate around the country is 15% Repayment mode - Instalments in monthly basis Loan amount used - $400,000 (40% of $1 million) Calculation of instalment for the period of 15 months - ($10,00,000*1%/12 months) * 15 months = ($ 10,000/12) *15 months = $ 12,500 Calculation of the income of Brian which is taxable for the year 2016- 2017: Total income of Brian - ($10, 00,000) Less: Expenditure - $ 400,000 Less: Instalment of interest payment - $10,000 Less: Instalment of principal payment - $250,000 ($333,334 - $ 83,334) Total income which is taxable - $340,000 In this study, the taxable income of Brian is $340,000 and the month instalment which includes principal and interest on loan is (2,50,000 + 10,000)/12 = $ 21,667. Therefore it can be said that Brian need to pay the instalments and because of this the taxable income has decreased by $21,667. On the other side, if the repayment of the instalment is made at the closure of the loan, then the calculation of the taxable income will be different. This calculation is given below: Brians total revenue - $ 10, 00,000 Expenditure - $ 400 thousand Total Taxable Income - ($ 10, 00,000 - 4, 00,000) = $600 thousand Therefore, it clearly observed that monthly instalment is more benefited for Brian as he has to pay tax on $3,40, 000 but in the other case he has to pay tax on $600 thousand which is very high (Hulse and Burke, 2016). As per the question, if Brian get released by bank from paying the interest amount then Brian will have to pay the principal amount only, that will decrease Brians expense but in that case claim of fringe benefit on the loan will not be applicable (Tang and Wan, 2015). Third scenario An architect whose name is Jack and his wife has borrowed money together to buy a property for the purpose of letting out as joint venture. Both of them has made an agreement that Jack will take 10% of the profit and his wife will take rest of the profit. But, in case of loss, Jack will be responsible for the total loss. Last year the property has got a loss of $10,000 and as agreed Jack has beard the whole loss (Burkhauser et al. 2015). As per section 35(2) of Relationship Act 2008, a person cannot be the domestic partner of any other person on the field of co-tenancy. According to the Section 5(1) of Partnership Act 1958, partnership can be said as a relation among two or more persons, who are doing a similar business having the same goal to gain profit (Rebbeck et al. 2014). In this scenario, Jack and Jill have a domestic relationship and agreed upon an agreement of joint tenancy where both will have a profit of 1:9 ratios. But if loss occurs then Jack will only bear the whole loss (Babie, 2016). As per mentioned in the Relationship Act and the partnership act , there is no doubt that Jack and Jill are in domestic relationship, but in the scenario of joint tenancy relationship, Partnership Act gets attracted, as both of them are said to have a partnership relation as the nature of business is same. Hence, all the loss of $10,000 will go under the responsibility of Jack and will get tax benefit on the loss amount (Meumann et al. 2015). On the other hand, if the partners want to sell the property, then they have to regain the loss, after that they can sell the property. In this scenario, there is no chance of regaining the loss. So, they will have to sell the assets for the loss. Fourth scenario In this case, Duke of Westminster came into a contract with his fellow servants, which includes gardeners, domestic helpers etc. In this contract, the duke has agreed to give some money to the servants for the service they have given (AbdulRazaq and Adam, 2015). A written document has sent to the servants mentioning that they will give them salary along with additional sums, if any, like a payment for the services which they have given as domestic helpers. The Duke tries to ask for this kind of payment for a deduction of tax as a procedure to avoid tax (Bloom, 2015). A deed is similar like a contract, like the documents which are considered to be legal need an agreement agreed mutually of two or more persons which can be used normally to allow rights like the transfer of assets or property. In this scenario, the problem is, whether the contract covenant can be treated like an employment contract. The Duke is not paying the gardeners and the servants, in weekly or monthly basis as mentioned in the employment contract, and hence there will be no consideration to the contract which is one of the main factors to form a legally binding contract (Madigan, 2015). Fifth scenario Bill owns a large piece of land in which he wants to graze sheep. But there are lots of tall pine trees which has become a problem and it needs to be cleaned (Behagg, 2016). Then Bill came to know a logging company is ready to give him $1,000 for each 100 metres of timber which they will take from that land. Now in this study Bill has become the seller who will get the payment from the logging company (Doyle and Feary, 2016). For example, if the land of Bill is measured in meters, suppose the timber covers 4500 meters then Bill will receive, Bill will get $1000 for 100 meters Then, for 4500 meters he will get (1000/100*4500) = $45000. So, the calculation shows that for the clearance of 4500 meters of timber Bill is getting $45000. On the other hand, another company offers him $50,000 lump sum at a time by the logging company to clear off as much timber as possible (Rao et al. 2017). Reference list AbdulRazaq, M.T. and Adam, K.I. (2015). Anti-Avoidance Legislations: Issues Doubts in the Application of Tax Rules in Nigeria.AGORA Int'l J. Jurid. 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