The Life Of Kurt Cobain

The Life Of Kurt Cobain Throughout the history of pop culture there is one unmistakable truth. Change comes gradually until someone or a group of people make their presence known. Then the change happens almost overnight. In the early 90s a Seattle band known as Nirvana hit main stream music. Kurt Cobain was the lead singer, lead guitar, and a founding member of this very band. The purpose of this essay is to understand how he shaped our musical culture from his very own experiences in life. How he died and the questions surrounding his death. First lets look over his life. Kurt Donald Cobain was born February 20, 1967 to a cocktail waitress named Wendy and an auto mechanic named Donald. He grew up in the town of Aberdeen, Washington. At a young age his family noted he had promise in art and music. Unfortunately for his family, money was tight. When he was eight years old his parents divorced. He lived with his mom at first, but would later live with his dad. His dad would later marry and Kurt had a real personality shift. He was a sweet and caring child but this drove him to become very defiant. On his 14th birthday an uncle of his gave him a choice. He could either have a bicycle, or a guitar. Kurt chose the guitar. At this point he stopped focusing on school almost entirely and just played music. Another activity of his was to watch his favorite punk rock band The Melvins. This is the first band he credits for influencing his work. He would eventually drop out of school 2 weeks prior to graduation due to not having the credits to graduate. Like we all have a tendency to do, he became an adult and was given an ultimatum from his mother. He had to either find a job or move out. After neglecting to find a job, he came home to all of his belongings packed away on her front porch. After some moving around someone named Krist Novoselic offered him a couch to sleep on. Cobain actually met Krist while both were hanging out at a Melvins practice. They would form Nirvana together in 1989 and constantly go through new drummers. Eventually they would record a demo and get signed with Sub Pop records, a local record label. They released the album Bleach which sold 35000 copies. While touring Kurt found an addiction in heroin. In 1991 Nirvana signed with a new record label, Geffen. They also finally found their drummer, David Grohl. They would release the album Nevermind, which sold around 4 million copies in the first year. He also met his future wife, Courtney Love, lead singer of the band Hole. They had much in common, from bad childhoods to their current drug habits. It seemed like an endless cycle of drug abuse until Courtney found out she was pregnant. They would have a daughter in 1992, named Frances Bean Cobain. 1993 was the year In Utero was released. The following year they performed on MTVs unplugged set. It is around this time that his drug addiction took a turn for the worse. On March 2nd, 1994, he overdosed on rohypnol, a date rape drug more commonly known as ruffies. He was found unconscious by his wife and survived after going to the hospital. But on April 5th, 1994 he died. He injected a dose of heroin that was about three times the lethal limit. And while on the high, he shot himself with a shotgun. Questions tend to be raised when successful people commit suicide, and then conspiracy theories are born. There are many who believe that Kurt Cobain was murdered. The evidence is pretty convincing. For one, there are no clear prints anything in the room he should have touched. None on the bullets or gun but where he held it. None on his drug box. As noted earlier, he injected more than 3 times the lethal limit of heroin with a blood level of 1.52 mgs per liter. This is a dose that can kill hardcore addicts in seconds. It would be nearly impossible for someone to handle a shotgun in their mouth. It is possible he could have done it, but it is highly unlikely. Another conspiracy is a man named Eldon Hoke. He has claimed that Courtney tried to pay him 50000 to kill Kurt. Eight days after an interview about it he was found dead on a railroad track. It should also be noted that Courtney Love was around every other time Kurt overdosed. She hired a Private Investigator to find a missing Ku rt 2 days before he killed himself by the name of Tom Grant. Grant is certain Courtney had something to do with Kurts death due to motive. They were talking about divorce and there was a prenuptial agreement. She would get very little, but get everything if he died. He also found it suspicious that she couldnt leave Los Angeles when her missing husband was on the loose. While its not damning evidence, this is still convincing. It does leave room to question. Another autopsy will never happen. Kurt was cremated and in 1999 his ashes were spread out in Lake Olympia by his daughter in a final ceremony. While Kurt was alive he was one of the most important musical figures of that era. One of the most notable changes was popular music. Michael Jackson and other pop musicians dominated the air waves. The Nevermind album knocked Michael Jackson out of the number 1 spot. It was the album that showed you can make something that sounds like you played it in your garage and still outsell more established artists. In the last 16 years since he died there are bands that list his band as a musical influence. It is also significant that he grew up poor and what he perceived as a troubled household. He used the feelings he learned from this to write his music filled with angst. The problem was he wrote the music hoping it would appeal to people who were like him in school. Those that didnt fit in. His biggest fans turned out to be like those who beat him up in school. The music movement he was a part of also affected fashion. Flannel, torn up jeans, and wearing plain long sleeve shirts under your awesome t-shirt. Stores started selling jeans already with holes. Most of the clothing assossiated with grunge was cheap. But of course major retail stores have a knack for taping into what is fashionable and sell it for a higher price. Three of their most popular albums were popular because of the music on them obviously. From the Nevermind CD tracks include Smells like Teen Spirit, Come As You Are, and Lithium. From the In Utero CD, we have Heart Shaped Box, Dumb, and All Apologies. Finally we have their MTVs Unplugged in New York by Nirvana album. Most of the songs were on previous albums, but some others played were Lake of Fire, a cover of The Man Who Sold the World (Originally by David Bowie), and Where did you sleep last night. These are not the only good songs per CD. Being in one of the most popular bands at the time its easy to see how Kurt Cobain was one of the most popular people shaping our culture. His music encouraged people to question what is considered right or normal. He showed people you dont have to fit in to be one of the cool kids. And in the end, even the popular can fall to their outlook on life. People like Kurt dont come very often. When they do, they leave a lasting footprint on us all. From the music people make to our outlook on our past experiences. The early to mid 90s owes Kurt Cobain recognition for how it was shaped by him. So do the people who were alive during that time.

‘The First World War increased rather than narrowed Germany’s political divisions’?

In 1914, as the First World War began, many would argue that the conflict had narrowed political divisions in Germany as all political parties were united, with the common aim of winning the Great War. However, despite this initial unification, as the war progressed, it proceeded to politically polarise Germany as different political perspectives emerged, desiring many contrasting things, the major contrast being between left wing groups that wanted the war to end, and right wing groups which wanted to continue with the war until Germany had won.Therefore, by 1918, the First World War had very much increased rather than narrowed political division in Germany. Initially, the war narrowed political divisions because as the war had begun, Germany went into a system of Burgfrieden, summoned by Kaiser Wilhelm II. This was a political truce, agreed to by all of the major German political parties, to put their politics aside and unite to support the war effort. As part of this truce, all po wer was transferred from the Reichstag and given to the Bundesrat.Eventually this would develop into the ‘silent dictatorship’ of Hindenburg and Ludendorff who effectively became the most powerful men in Germany as all political and military decisions came from them. Although there were slight constraints on their powers, from August 1916, they decided on the strategy of the war and how Germany should proceed and their views superseded the contrasting ideas of Chancellor Bethmann-Hollweg.It is clear that this system of Burgfrieden, where political standpoints had been thrown aside, would have narrowed political divisions as it seriously reduced the amount of opposition to the war that might have been expected from different groups such as the SPD. It could also be argued that this semi-dictatorship of Hindenburg and Ludendorff would also have narrowed political division as these two people would have all political control and stop diverse political debate, allowing for decisions to be made quickly.However, as all resources were put into ensuring territorial gain and military measures, this did attract some opposition. The conformity of the SPD and workers unions was key to the limited opposition that the war faced in German politics. The SPD believed it was their patriotic duty to support the government in war and also feared the repression that they may face if they openly opposed the war. A small number of party members did speak out against the war. In August 1914, fourteen of the 110 socialists in the Reichstag argued against the war but they were lone voices that did not provoke widespread opposition.A small number of thinkers (such as Liebknecht and Rosa Luxemburg) also argued that revolution was the only way to achieve peace. However this belief had limited impact, as these thinkers spent most of the war in prison. This limited opposition voice was fundamental to the narrowing of political division at the start of the war. However, as the w ar progressed, opposition grew and this would go on to dramatically widen political divisions. When political divisions were beginning to widen in 1917, there was potential for political reform which could have once more unified different political opinions.People had begun to lose confidence in the war effort and in reform and consequently, opposition looked likely to grow. Chancellor Bethmann-Hollweg persuaded the Kaiser to give hope of reform. In the Easter Offer, the Kaiser promised an end to Prussia’s three class voting system and to reform the Bundesrat once the war was over. This promise of more democratic reform could have potentially quelled any opposition feeling that was emerging amongst the German people. Unfortunately for the Kaiser, it did little to convince those in and outside the Reichstag who felt that it was time to negotiate peace without victory.The Kaiser’s failed attempt to quell opposition highlights how political divisions were widening as peop le no longer accepted a definitive answer from the Kaiser. German politics had undergone such polarisation that uniformity no longer seemed a possibility. However, despite Burgfrieden’s initial success in narrowing political divisions at the start of the war, as the war progressed, greater political divisions emerged, even amongst different political parties. For example, divisions emerged within the SPD.Although leaders of the party continued to support the war, a breakaway party, the USPD, wanted the war to come to an end, they were one of a number of parties who began to feel that the best solution would be to negotiate ‘peace without victory’ as it was becoming apparent that victory was not a likely possibility. The USPD was a breakaway party formed by a number of party members that had been dismissed for disagreeing with party decisions on war credits. However, despite this, by 1918, the USPD had the substantial support of 100,000 members.Additionally, peace groups in the Reichstag voted in favour of a peace resolution that promoted peace without annexing any land or triumphing in the war as the majority of the Reichstag seemed to agree that after the failure of Ludendorff’s final major offensive, a time had come to initiate peace without victory rather than wait for victorious peace. Especially as the Allies had superiority in men and materials and had not yet utilised America’s full potential. It became clear that with such a strong opposition, it would be very difficult to emerge from the war victorious.This feeling that ‘peace without victory’ should be negotiated was supported by peace groups such as the Peace League for Freedom created by Pope Benedict XV. This left wing group aimed to promote peace and bring about the end of the war. Despite the creation of such groups, new political groups had also emerged in favour of the war. The right wing pressure group, The German Fatherland Party wanted to insti l nationalistic pride, with a belief that they could still win the war, keen for Germany’s continued participation in the conflict.This pressure group was supported by leading military figures such as Admiral von Tirpitz and Ludendorff, and by the end of 1917, the party had one million supporters. This highlights how all sides of the political spectrum seemed to have substantial support and highlights how divided Germany had become politically. It is therefore clear that despite the initial unity that was brought about by Burgfrieden, political divisions had widened dramatically by the end of the war. International actions also provoked discontent within Germany. The involvement of the USA in the war led to certain groups opposing the war.It now seemed near-impossible for Germany to win the war as there was an extra major power against them. Additionally, it could be argued that the Russian Revolution could have inspired new political thought. It provided inspiration for the discontented as they may have understood the potential that industrial action can have and realised that their voices could be heard to spark some serious political change. This is another factor that widened political division in Germany as people now understood the fact that they did not have to conform to the government’s ruling.Nearer the end of the war, in the years 1917 and 1918, there were increasing strikes within Germany with growing social discontent. In early 1918, 500,000 people were on strike for five days and although protests were quashed by the authorities, resentment continued with strikers wanted an end to the war, democratic rights and more food as people were being rationed through a war economy and the Turnip Winter of 1916-17 had led to rising levels of malnutrition and starvation. Growing opposition also stemmed from the huge losses suffered in the war.Of 13. 2 million German soldiers, there were 6. 2 million casualties with 2. 05 million killed. As peo ple began to realise that Germany may not win the war, they began to question the sacrifice of the millions that had died and this provoked increasing resentment and opposition. This growing popular opposition is another example of how Germany was becoming increasingly divided over domestic issues provoked by the war and also the war itself as increasingly more people wanted it to end.Overall, although things looked promising in 1914, when the Kaiser had initiated Burgfrieden and all political parties had agreed to put their political differences aside, this did not succeed in narrowing political divisions. As the war continued, Germany underwent political polarisation with an increasingly aggrieved population and a contrast in political parties as left wing groups demanded an immediate end to the war and right wing groups wanted to continue until Germany were victorious.The First World War, despite initially creating political unity, increased political divisions in Germany dramati cally, rather than narrowing them. It did so to such an extent that soon after the end of the war, Germany underwent dramatic political reform, rapidly going through a period of constitutional monarchy before developing into a parliamentary democracy seeing the Kaiser exiled to the Netherlands. The narrowing of political division that Wilhelm had achieved at the start of the war, had clearly failed.

Who is Talking About How to Write a Research Paper Undergraduate and Why You Should Be Concerned

Who is Talking About How to Write a Research Paper Undergraduate and Why You Should Be Concerned Definitions of How to Write a Research Paper Undergraduate Hence, if you prefer to balance your academic and family pressure side-by-side, you can just acquire totally free essay samples so you may have a simple idea of writing proper essays. Your selection of an ideal research subject is often determined by whether it's the case that you're interested in reading or investigating. What it means is that even in case you think that your topic is impressive, you may or might not be able to locate relevant sources easily. The research you've done with your student will offer you a lot of detailed and useful details about her or his abilities. Don't worry, receive a completely free full essay, which can work as a guide to finish your assignments. What you are able to do is go through previous essays and locate the way that they have been formatted to observe how you should do the job. The essay is going to be based largely on keeping up the arguments. Browsing our essay writing samples can provide you a good idea whether the standard of our essays is the quality you're looking for. With the outline it is best to use information to utilize in the essay. It is very important to realize that you shouldn't just select a topic and get started searching for information. After submitting the form you'll be able to sit tight and watch for your customized research essay! To summarize, as a student wishing to cover professional essays, you always have the option to get the very best excellent essay at the most reasonable price. How to Write a Research Paper Undergraduate - the Conspiracy The essay will probably be produced from a sure dilemma, and even will require a specific form, the same as contrast and compare or evaluate. With endless possibilities and a deadline just around the corner, it's no surprise that you have turned to Google for a tiny inspiration and suggestions on ways to get the ideal paper topic. You've got a chance to manage your time wisely, escape from your troubles and get the grades you have dreamed of! So long as everything goes together at th e conclusion of writing, it is irrelevant where you start. How to Write a Research Paper Undergraduate Secrets When you click on an absolutely free research paper' link, visit the close of the page and check whether there are any smaller boxes placed strategically somewhere in the center of the research paper. There are various points to take into account in order to reach a great research paper by means of either a grid paper template or a lined paper template, based on your preference or the research requirement. Clearly, there's more than 1 person who'd attempt to use an absolutely free research paper as original writing. Nevertheless, when students ask how to compose a research paper there's set of steps that was shown to be effective and useful. Paper needs to be error-free, so it could be smart to get another person proof your work. You will first must find an ideal topic to compose your paper. You need to have a very good vocabulary and paraphrasing ability to compose a fantastic research paper. To have an idea, students may study absolutely free research papers online. Many students that are thinking about how to compose a research paper also have to be critical on this issue choice. If you fret about the characteristic of your essay as well as you're worrying about whether you can discover a paper writer you are able to trust, you have arrived at the correct spot. If you're looking for a research paper writing service which delivers quality, original work, you've come to the correct location. A great outline has become the most important step to be aware of when learning how to compose a research paper. Despite all the above searching methods, you might not be in a position to locate a totally free copy of the paper online. Just like when utilizing a drafting paper template, you also need to make certain that your research paper is straightforward, detailed, and informational. A research paper is a lengthy kind of written document connected with the definition of results from a person's extensive research about a particular topic. It contains a study that usually starts with the creation of a research paper outline. An analytical research paper is a type of college research paper. Identify an issue or a discussion that you wish to research on. The papers are of a normal quality and assist you to reach fantastic grades. There are various academic search engines. A multidisciplinary search engine, JURN supplies you with links to several scholarly sites, articles, and journals which are all absolutely free access or open access.

Nature Study Themes for Spring

When spring fever hits and youre ready to get outside because youve been suffering from cabin fever for months, do it! Let nature guide your homeschool with these awesome nature study themes for spring. Birds Spring is a fascinating time to take up bird-watching and it doesn’t take much to attract birds to your yard. If you provide them with what they’re searching for, they will find you. Make sure your yard offers: FoodWaterShelter An optional bonus is to provide nest-making material. Food can be offered in store-bought bird feeders or you can make a simple homemade bird feeder out of an orange, a bagel, a plastic bottle, or a pine cone. A bird bath provides water for drinking and preening. We used a shallow dish and a pedestal intended for a potted plant to create a simple, economical homemade bird bath. Give your feathered visitors a sense of safety by placing feeders and bird baths near bushes and trees to provide a quick getaway in the event that a predator shows up. Once you attract birds to your yard, you’re ready to observe them. Get a simple field guide to help you identify the birds that visit. Keep a nature journal of your visitors and learn more about each. What do they like to eat? What is the appearance of both the male and female? Where do they lay their eggs and how many do they lay? You may get lucky and have a pair of birds lay their eggs where you can observe them, too. Butterflies Butterflies are one of my favorite springtime nature study themes. If you plan ahead, you can try raising them from the larval stage in order to observe the life cycle of butterflies. Otherwise, take steps to attract butterflies to your yard and start your observations there or take a field trip to a butterfly house. If you’re excited to observe both birds and butterflies in your yard, consider setting up separate areas for attracting and observing each. If you don’t, things might not end well for the caterpillars and butterflies that you’re hoping to enjoy. As with birds, a field guide and nature journal come in handy. Consider the following suggestions in order to make the most of your butterfly study: Discuss with your children the differences between butterflies and moths.Check out books about butterflies. One of our family’s favorites for young children is Are You a Butterfly? by Judy Allen and Tudor Humphries.Do a butterfly life cycle craft. Bees Bees are another springtime favorite for me. With plants  in bloom and pollen high, spring is an ideal time to watch bees going about their work. Help your children understand the vital role that honey bees play in the pollination process. Learn the role of each bee in the colony. As you see bees going about their work, try to take a peek at them. Are they covered in pollen? Can you see their pollen sacks? Try to arrange a trip to see a beehive in action and speak to the beekeeper about what he does. It’s fascinating to watch the bees go about their work in their hive if you have an opportunity to observe one. Learn how bees make honey and sample some. Once you’re home, try some bee-themed worksheets or bee crafts, just for fun. Flowers and Trees The new life on all the trees and plants makes spring an ideal time to begin a nature study of those in your area. We have several evergreen trees in our yard and even they are sporting new growth that novice observers like my own family can easily spot. Try the following activities this spring: Learn the difference between a conifer and deciduous, annual and perennial. Find examples of each and sketch them in your nature journal.Learn the parts of a flower. Add sketches of the examples you find in your nature journal.Choose a particular tree or flower to observe throughout the season. Sketch it each time you observe it and note the changes you see.Check out books from your library to learn more about trees. We really like Crinkleroot’s Guide to Knowing the Trees by Jim Arnosky  for younger kids. (He has a title about birds, too.) If the trees and plants in your backyard are limited, try a park or nature center. Pond Life Ponds are teeming with life in the spring and make a wonderful spot to study nature. If you have easy access to a pond, you can: Look for frog eggs and/or tadpoles. You may also be able to purchase them from a fish store to observe at home in a fish tank until they’re ready for release. Just be sure you know how to care for them and provide a rock for the young frogs to climb on as they begin to transition from tadpole to frog.Discuss the differences between frogs and toads with your kids. (And read some Frog and Toad books. Theyre family favorites!)Observe baby ducks and geese.Observe and identify the plant life around the pond.Look for signs of life in the mud surrounding the pond. Do you see any animal tracks? Pull our your field guide and try to identify them or take photos so you can try to identify the tracks once you’re back home.Observe the insect life. After a winter of being cooped up inside, you’re probably as anxious to get outside as your kids are. Take advantage of the moderate temperatures and budding life of spring to get out and immerse yourself in nature study!

Compare and Contrast Goffman’s and Foucault’s Explanations...

There are many theories regarding how social order is produced and reproduced , but this essay will focus on the similarities and differences between the two contrasting accounts of how social order is produced, provided by Goffman and Foucault. Social order is the term used to describe the unspoken rules of conduct in everyday life, or a stable social situation in which connections are maintained without change or if change occurs it is in a predictable way. (Taylor, 2009, p. 173) These differing views can be related to the governance of traffic presented in the case studies of the Buchanan report and Monderman’s thesis. This is a useful and relevant example which can be applied to the general theories which need covering first of all.†¦show more content†¦The repetitive practice and actions of these individuals create order, but as these practices change so social change comes about. Whereas Foucault suggests that we live in a disciplinary society, one where correct ive action is used to obtain and enforce obedience and order. (Silva, 2009, p. 322) From this point of view it is social order that shapes and constrains people, human behaviour being regulated by many different organisations. Foucault’s studies put forward three different types of power that are involved in the making of social order. He terms these sovereign power, that of the ruling authorities, who use punishment and laws to maintain social order. The second is surveillance, behaviour is controlled through the keeping of information about people. If people are aware of being watched they tend to regulate their own conduct. Foucault argues that the power of surveillance becomes internalised as individuals seek to make their routines and practices fit with the norm. The third is liberalism, where people are under the illusion that they are individuals with self-direction and personal choice, but have actually internalised social order due to the widespread discourse of indi vidualism. So for Foucault social order is achieved through these different levels of power permeating through society, creating disciplined self-control in the individual, what form this

Nike and “King Consumer” Free Essays

Popular culture, indeed, has always held athletes in high esteem, dating back to the days of the ancient Greeks and the first Olympiad events, thousands of years ago.   However, in recent decades, talented athletes in sports which had in the past been relegated to the upper class, such as tennis, are now embraced by the masses of all socioeconomic levels.   A case in point is the Russian tennis phenomenon Maria Sharapova. We will write a custom essay sample on Nike and â€Å"King Consumer† or any similar topic only for you Order Now    Admittedly, she is an excellent tennis player, but there are countless other talented tennis players who have not gotten even a fraction of the media attention as has Sharapova. Taking a closer look at this pop culture frenzy, the adoration that has been showered upon Sharapova and many other athletes comes down to how our culture has influenced advertising (USA Today); more specifically, one can clearly argue that Sharapova and others grabbed their biggest share of fame once they began to commercially promote products such as Nike brand clothing and shoes, showing the power of advertising to focus the love of the masses on someone based on an image seen in commercials, as well as the ways that culture has influenced product brands. The Rise of Consumerism As was alluded to in the introduction of this paper, the common denominator in the rise of athletes to god-like status in society, and the growth of companies like Nike into multi billion dollar marketing machines, can all be attributed to the masses, leading to academic studies of consumers in such frequency that terms like consumerism have been coined to identify the analysis of the behavior and power of the consumer to dictate how the business world ultimately operates, what it offers to the public, and how the future of consumer goods will unfold. Experts in the study of consumerism have attributed the rise of consumerism itself to the global spread of what can best be described as material desire; in other words, the economic freedom that many parts of the world have been exposed to for the first time over the last quarter century or so has bred a new generation of consumers, who have the desire to possess consumer goods and finally have the financial means to buy them (Sussman).   Especially desirable are the â€Å"brand name† goods which consumers view as a symbol of affluence; the Nike â€Å"swoosh† symbol, for instance, is something that people consider a sign of success when it appears on their shoes or clothing. This, in itself, speaks volumes about the extent of consumerism with the use of a simple, yet telling example.   Because of the availability of foreign made, inexpensive clothing and shoes, it would make sense that if one merely wanted to keep warm or protect their feet, they would buy the least expensive, yet functional merchandise they could obtain; however, more often than not, consumers will pay much more than they have to for clothing items because of the presence of a Nike symbol or any of a score of others which have universal appeal.   In fairness to Nike and others, they do make products of sufficient quality and functionality, but also in fairness, one can find goods of similar, or even superior quality at lower prices, â€Å"sans swoosh† if you will.   The difference, once again, is the power of consumerism to dictate what one should wear on their bodies to be considered worthy in society. Catering to King Consumer When looking at the role of the consumer, it can fairly be said that we are really looking at â€Å"king† or â€Å"queen†, as marketing efforts target, and effectively reach, both genders.   In the case of Nike, the understated in fact speaks volumes; for example, the previously mentioned Maria Sharapova is presented by Nike as â€Å"just a tennis player† (Nike-United States).   In this case, what is not said actually screams out to the consumer.   The implication on the part of Nike is clear- their products hold the potential to bring out greatness, or to satisfy the highest needs of the most talented athletes like Sharapova.   This speaks volumes not only about the power of advertising, but also a bit about our culture. Culture’s Influence on Advertising The all-powerful consumer also wields a great deal of influence in terms of how companies like Nike advertise their products.   Going back to an example similar to the one in the previous section, Nike, in investing multiple millions of dollars in advertising, could purchase quite literally a ton of advertising year-round, but will spend the same amount for one quick television advertisement during the Super Bowl. The reason why is that the consumer dictates that for Nike and others, Super Bowl advertising is a command performance, much like attendance at a family dinner party to maintain harmony with one’s siblings.   This is indicative of both the power of the consumer to direct marketing strategy, and the power of the media to create powerful companies quite literally overnight in some cases (Kellner).   In the words of our old friends at Nike, consumerism and culture are tied together as such: â€Å"In a commercial culture that blends celebrity, product, and image, it is only natural that the sports shoe transnational Nike – as well as many other corporations – would purchase   star power to promote its products. Accordingly, I argue that the Nike connection calls attention to the extent to which media culture is transforming sports into a spectacle that sells the values, products, celebrities, and institutions of the media and consumer society† (Kellner, p. 64) . Culture is also a powerful ingredient in the consumerism mix; when one takes a look at the styles of clothing and shoes that Nike offers, as well as their advertising, it is clear that urban culture is a strong influence, leading to farm kids in Iowa, for example, wearing Nike gear, even though the closest they may have ever come to city life is seeing graffiti on a tractor trailer rolling through their town, on the way to somewhere else.   The point to be made is that popular culture is a driving force in marketing today. Conclusion In an image-obsessed society such as ours, material goods can, and do, create legendary, larger than life individuals, who in turn sell billions of dollars in products, and the cycle continues.   As a conclusion, perhaps the old saying is the best: â€Å"consumer is king†! Works Cited Kellner, Douglas. Media Spectacle. New York: Routledge, 2003. (Nike-United States  Ã‚   2007)Nike-United States. 2007. Nike, Inc.. 5 Mar. 2007 http://www.nike.com. Sussman, Charlotte. â€Å"Consumerism in World History: The Global Transformation of Desire.† The Historian 66.1 (2004): 211+. â€Å"Tennis Royalty Crowned by Prince.† USA Today (Society for the Advancement of Education) Nov. 2005: 78+.    How to cite Nike and â€Å"King Consumer†, Essay examples

Taxation and Law Practice Accruals Accounting

Question: Describe about the Taxation and Law Practice for Accruals Accounting. Answer: Arthur Murray (NSW) Pty Ltd V FCT (1965) 114 CLR 314 Facts The taxpayer received prepaid tuition for providing dancing lessons. The taxpayer encouraged the prepaid tuition fees by providing the students discount for advance payment of fees. The advance tuition fees were recorded in suspense account and the name of the account was unearned deposit- untaught lessons account. The fees were transferred from the suspense account to revenue account after the taxpayer has provided the tuition. There was an agreement between the taxpayer and student that no refund is available for advance tuition fees paid. The prepaid tuition fees were not included in the assessable income, as the taxpayer did not consider it as income derived. The taxpayer only included those fees in assessable income for which dancing lessons have been provided during the year (Brody et al., 2014). The commissioner of tax calculated the assessable income of the taxpayer on receipt basis. The commisioner in the assessable income included the fees in the year it is received and not in the year the service was provided. Issue The court is required to determine the treatment of the prepaid tuition fees for the purpose of tax. The question before the court was whether the advance fees are to include in the assessable income in the year the service is provided or in the year, the fees are received in advance. Conclusion It was decided by the court that the taxpayer derived income in the year the service is provided so advance fees should be included in the income in the year the service is provided. The general rule that if the service for which the advance fees are received has not been provided then the advanced fees should not be included in the assessable income (Saad, 2014). The fee that was received in advance is not required to be refunded by the taxpayer as per the agreement. If the students did not take the lessons, then the taxpayer in general practice refunded the advance fees received from the student (Dunne et al., 2016). The court therefore held that the taxpayer could not include the prepaid fees received, as income as there exists a possibility that the fees received in advance could be refunded. a) i) According to section, 6-5 of the ITA Act 1997 the income derived during the year should be included in the assessable income of the taxpayer. The section 6-5(4) further provides that it is considered as income derived if the income is actually received by the taxpayer or anyone else on behalf of the taxpayer (Robson, 2014). The income is recognized under two methods for the purpose of tax these are earning method and receipt method. The method that correctly reflects the income of the taxpayer during the income year should be chosen for computing income for the purpose of tax. The taxation ruling 98/1 in Para 19 provides that receipt method is appropriate when the income is received from investment, income received by employees and other non-business income. In Para 20 of the ruling it is provided that earning method is considered appropriate in case of income is derived from trading and manufacturing business (Dzhumashev, 2014). The earning method is considered as the most suitable method for determining income for the purpose of tax. ii) The RIP Pty Ltd is a company that is engaged providing funeral and other associated services. The company in the year 30 June 2016 made a profit of $2.45 million. The company earned revenue by providing funeral and associated services. It received payment from customers under different schemes and method and this are: Under a net 30 days involve from the customers Under a net 30 days invoice from external insurance companies From RIP Finance under installment repayment scheme In advance as installments under Easy future Plan As per the general rule, earning method represents the business in most appropriate way. The income of RIP Pty Ltd should be recognized, as revenue as the service is provided as per the earning method and the company should not wait for actual receipt of money for recognizing it as income. The company received fees in advance under easy future plan for providing the required service in future (French, 2013). The fees under this scheme are received as advance installments and this fees are non-refundable. If a member fails to clear all the installments then the advance fees are forfeited and transferred is to a separate account. The forfeited fees should be recognized as revenue as the company does not have any liability to provide service in the future. Based on the above analysis it is concluded that the income of the RIP Pty Ltd is derived in the year the actual service is provided. b) In the case of Arthur Murray, the income is derived in the year the service is actually provided was held by the court. A general rule was also stated in the case that in the year the service is provided the income should be actually recognized in that year (Gaal, 2013). The company took advance fees from the customers for providing funeral services in the future under the scheme in the name of easy future plan. The company treated the advance fees received as income in the year the advance is received. The situation of the Arthur Murray and the case of RIP Pty Ltd is similar so the principle of accounting treatment that was held in the case of Arthur Murray is applicable in the case of RIP Pty Ltd (Paturot et al., 2013). Therefore based on the Arthur Murray case the advance fees received by the company should be treated as income in the year the funeral service is provided and not in the year the advance is received. c) The ordinary income under section 6-5 of the ITA Act 1997 can be determined under two methods for the purpose of tax. The two methods that are mentioned in the Taxation Ruling 98/1 are the receipt method and the earning method. According to the receipt method, income is derived in the year the income is received (Kenny, 2013). There cash basis or cash received basis are the other names of the receipt methods. The subsection 4 of section 6-5 of the ITA Act 1997 it is stated that it will be considered as income derived for the purpose of tax though it is not received by the taxpayer but is received someone other than the taxpayer on his behalf. There is another method of accounting for income received mentioned in the Taxation ruling 98/1 that is the earning method. Under earning method, the income is derived when a recoverable debt is created. A recoverable debt is created when the service as per the agreement has been provided and the debt can be legally recovered. The earning method is also known as cash and credit method or accrual method (Long et al., 2016). Therefore, it can be concluded that the taxpayer and the commissioner has two methods of accounting and the method that best reflects the income derived during the year should be preferred. II The easy future plan was a scheme run by RIP Pty Ltd. Under this scheme, the customers are required to pay in installments the fees in advance and the company undertakes to provide funeral service in future. If the fees are not fully paid by the customer then such fees were forfeited by the company and were transferred to a separate account called forfeited payment account. The company is not liable to provide funeral service for incomplete fees received. It is advised that the company should include the forfeited amount in the assessable income because the fees are non-refundable and there is no liability of the company to provide service in the future. Therefore, for the purpose of tax the balance of $16200.00 in the forfeited account should be treated as income (MacDonald, 2012). Part B. I The trading stock is defined under section 70-10 of the ITA Act 1997. The section states that anything that is manufactured, produced or acquired and is used in the ordinary course of business for the purpose sale, manufacture or exchange is included within the meaning of trading stock. The CGT assets and financial agreements are not included within the meaning of trading stock (Bray, 2014). The section 70-25 of the ITA Act states that an amount of capital nature should not be included in the stock. The caskets and accessories purchased by the RIP Pty Ltd are used for providing the services in the ordinary course of business. Therefore, for the purpose of tax the caskets and accessories should be treated as trading stock. The section 8-1 of the ITA Act 1997 states that the amount that is incurred for the purpose of trading stock is allowed as allowed as general deduction. The amount incurred for the purchase of trading stock is allowed as deduction in the year it becomes part of the stock in hand as per section 70-15 of the ITA Act 1997. The RIP paid advance in June 2016 for stock that is to be delivered in August 2016. The amount incurred can be claimed as general deduction under section 8-1 of the ITA Act 1997 to the extent the expenses were necessary for generating an assessable income during the year. The RIP Pty Ltd made a payment for the purchase of trading stock that is to be delivered in the next income year and the amount incurred has not contributed in producing the assessable income so it is advised that the prepayment for stock should be treated as advance as on 30 June 2016. II The income received from any source outside or within Australia should be should be included with the assessable income of a resident taxpayer as per section 6-5 of the ITA Act 1997. The dividend amount that is received by the company is taxable based on the provision mentioned above. The dividends that are received are fully franked so the company is allowed to take franking credits. The definition and a list of CGT assets are included in the section of 100-25 of the ITA Act 1997. The list in the section does not include advance paid for rental storage as capital assets. The rent amount for two years that is paid should be treated as advance rent and the rent for four months should be treated as expenses in the current income year and is allowed as general deduction under section 8 of the ITA Act 1997. The unused long service leave received by a taxpayer is included in the assessable income as per section 83-80 of the ITA Act 1997. The RIP Pty Ltd has paid an advance of three-month long service leave. The amount that is paid in advance for long service leave should be treated as expenses and not as an advance (Berger, 2016). III The amount that is incurred for producing assessable income can be claimed as expenses for general deduction under section 8-1 of the ITA Act 1997. The ITA Act in section 100-25 provides a list of CGT assets and the list includes land and building as CGT assets (Athanasiou, 2014). The expenses that are incurred for the purpose of land and building are of capital nature and should not be allowed as general deduction under section 8 of the ITA Act 1997. The expenses that are incurred for construction of Onsite Park, equipments and landscaping should be included as capital expenditure and not as general deductions. References Athanasiou, A. (2014). Changing from cash to accruals accounting.Taxation in Australia,48(8), 459. Berger, L. L. 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