The Vel dHiv Incident - Free Essay Example

Sample details Pages: 3 Words: 988 Downloads: 5 Date added: 2019/08/16 Category Medicine Essay Level High school Topics: AIDS (HIV) Essay Did you like this example? The Vel dHiv incident was a dark time in history involving the arrest and round up of foreign Jews in Paris during the German occupation of France.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In May and June of 1942, head of the SS Siecherheitsdienst Reinhard Heyrich, forced labor employment organizer Fritz Sauckel and Jewish policy official Adolf Eichmann visited Paris. Later in June into July, the French administration was replaced by the collaborationist Vichy regime instituted by the Germans. This would serve to make their plans to deport the Jews easier as they could exploit Frances policy: all Jews had to wear gold stars of David to make clear that they were Jews. Don’t waste time! Our writers will create an original "The Vel dHiv Incident" essay for you Create order   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   On July 16th, 1942, around 4,500 French policemen began to arrest all Jewish in Paris en masse as ordered by the German authorities. 13,000 Jews, around 4,000 of which were children, were rounded up and taken to the Velodrome dHiver in the span of one week. Inside the stadium, it was horribly crowded and the smell was noted to be horrible, the facility not built to hold so many people. There was very little water and food, as well as poor sanitation that only exacerbated the confusion and panic among the Jews. In the following week, the Jews were moved once more to the Pilthiviers concentration camp in Loiret and the Beaune-la-Rolande concentration camp in Drancy. When they arrived there in the end of July and until the beginning of August, they were prepared to be transported to Auschwitz. Children as young as babies and as old as early adolescents were separated from their parents and were left behind until the end of the month, where they would be tran sported to their tragic deaths with complete strangers in September.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Two months after the Vel dHiv, approximately 1,000 Jews were deported to Auschwitz every two to three days and by the end of September, 38,000 had been deported to their ends. By 1945, only 780 of those 38,000 had survived.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The general public had mixed feelings about the incident, from actively working with the Germans (civil administration and police force) to arrest Jews to indifference and even empathy towards those being persecuted. Though they were a minority, there were those who tried to help the Jews by purposefully ignoring the escapees instead of turning them over and those who risked their own lives by hiding them from the authorities. Because the public had knowledge of women and children also being included in the round-up, groups like the church and press protested the authorities.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Two notable survivors from the incident are Sarah Lichtsztejn-Montard and Cecile Widerman-Kaufer. Lichtsztejn was 14 at the time but managed to escape with guidance from her mother, who intentionally lied to keep her daughter safe. Lichtsztejn recalled that on that Thursday morning, many people had still been asleep (it was 6 AM) but were woken up by police banging on their doors and forcing them out of their homes, giving them no information as to why or where they were being taken. They barely had time to collect even the minimum amount of belongings, much less their senses before they were carted off to the stadium. When Lichtsztejn arrived at the stadium, she had met up with some of her own classmates, who seemed unperturbed by the situation.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Widerman was 12 at the time and managed to survive because her mother had sent a note to her grandparents to let them know what was happening, who were able to contact a French Catholic woman who was already hiding five other Jewish children in her home. She recorded her entire experience everyday until the end of the war in her diary, later publishing it into the book Goodbye for Always: The Triumph of the Innocents. At first, she didnt want to share her experience, believing the pain she felt was only hers to bear, but later changed her mind, finding importance in sharing her story so people would not only understand her pain, but learn from it as well.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   While there are many like Widerman who believe and insist on learning from history, there are those who dont. French head of the National Front Marine Le Pen believes that France shouldnt be held accountable for the atrocities at all, remarking that the incident was the fault of the Germans and completely disregarding that the Vichy regime collaborated with the Germans on their own will. She also continues with a supporting statement, saying that she stands by her opinion because she believes that France has taught the younger generations to only criticize and feel shame for being French because of Vel dHiv. By deflecting responsibility, it s supposed to make youth proud of being French again. This is a stark difference in opinions compared to former French president Jacques Chirac and then leader, Franà ­Ã‚ §ois Hollande, who have both apologized for Frances participation. Current leader Emmanuel Macron referred to her comments as a serious mistake and French Jewish organizations have considered them insults to France.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Le Pens belief is shared by others, but fortunately, its not a opinion shared by the majority of the population. Despite this very real event with very real survivors, some will still try to play down the atrocities or just flat-out deny them. Whether this is because they cannot stand the harsh reality of the world or because they have a prejudice within themselves that warps their views, it is important that we look back on events such as these and learn from them. Erasing history or oversimplifying it can lead to inaccurate teachings of it to our future generations, preventing them from making informed conclusions about events and making it difficult for them to take away important lessons that they can apply in their own life. As people who live on this Earth, it is a hope that we are able to always look to history with a clear mind and clear eyes so we can make fair judgements that arent clouded by bias brought on by misinformation.

CASE EXAMPLES Essay - 3464 Words

INTEROFFICE MEMORANDUM TO: FROM: SUBJECT: DATE: RICHARD LOPEZ, PRODUCT MANAGER, SONY CORPORATION XXXXXXXXX, MARKETING ANANLYST, SONY CORPORATION SONY VAIO LAPTOP LAUNCH IN CHINA AUGUST 30, 2013 This memorandum is to suggest that Sony should stay on its premium offering and be targeting the Chinese â€Å"status-focused† segment while at the same time working on the â€Å"Quality of Lifers† and â€Å"Technosocializers† segments and increase their value in our product which as a consequence will significantly be reinforcing Sony’s market share and sales in China within its coming launch of the VAIO laptop. The company’s profits will increase accordingly and Sony gradually will be the dominant in the laptop’s market of China. For that, a†¦show more content†¦The laptop market penetration is currently assessed at 50% of the current addressable market so growth in this market is slowing. Finding segments within the market that differentiates VAIO from our competitors is a key to VAIO’s future growth in the Chinese laptop marketplace. In the future it can be expected that as the market matures a larger proportion of future sales will come from replacements or upgrades instead of sales to new entrants in the laptop market. Additionally, approximately 50% of the working age population is 35 years old or less and this age range is driving a move to status seeking in consumer purchases. Customer interviews have shown that SONY is considered a premium brand. Although the laptop market will begin to mature with slower growth, we can capitalize on our strength of being a premium brand when customers choose to replace or upgrade their laptops in the future. Our marketing program must continue to establish us in the mind of the status-seeking consumer as a premium brand. With this in consideration and as shown in exhibit 1, analysis from the CLUES report and Project Compass highlighted six market segments of customers with greater than 60% likelihood to purchase a laptop within the next 12 months. The SONY brand is considered a premium, fashionable, status enhancing laptop and this is one of our competitive strengths. After, reviewing the customer segment descriptions, four of the market segments allowShow MoreRelatedCase Study Essay examples1292 Words   |  6 PagesCase Study 1: Prelude To A Medical Error 1. Background Statement My case study is over chapters 4 and 7. The title is Prelude to a Medical Error. In this case study, Mrs. Bee is an elderly woman who was hospitalized after a bad fall. After her morning physical therapy, Mrs. Bee felt she could not breathe. Mrs. Bee had experienced terrible spasms in her left calf the previous evening and notified Nurse Karing. Nurse Karing proceeded to order a STAT venous Doppler X-ray to rule out thrombosis.Read MoreCase Study Example Xyz Corp.1461 Words   |  6 PagesCase Study Sample DRAFT #1 Table of Contents Overview .........................................................................................................................1 Supplier ...........................................................................................................................2 About XYZ Corporation ...................................................................................................2 End User .........................................................Rea d MoreContract Analysis Case Study Example1025 Words   |  5 PagesContracts Analysis Case Study Abstract I will discuss throughout this case studies: If I should continue doing business with Mr. Marshall. If I decide to stop doing business with Mr. Marshall, what legal causes of action might he bring against my company, what damages or remedies might he seek, and what legal defenses might my company have? Also, how will this affect Mr. Marshall if I stop doing business with him, what are the potential impacts on Marshall’s continued exploration of his faith? WhatRead MoreQuality Research for Mike: An Illustrative Case Study Essay examples2082 Words   |  9 Pagesinvolves mixing quantitative and qualitative methods. As the research for the study, â€Å"Mike: An Illustrative Case Study†, used a qualitative methodology, characteristics of qualitative research and how they relate to the particular study will be the focus of this review. Qualitative research methods are divided into five major types of research which are: phenomenology, ethnography, case study research, grounded theory and historical research. Each of these methods are similar as they are eachRead More The Strange Case of Dr. Jekyll and Mr. Hyde Essay example1231 Words   |  5 PagesThe Strange Case of Dr. Jekyll and Mr. Hyde The Strange Case of Dr. Jekyll and Mr. Hyde, written by Robert Louis Stevenson, is a story rife with the imagery of a troubled psyche. Admittedly taken largely from Stevenson’s dreams, it undoubtably sheds light on the author’s own hidden fears and desires. Written at the turn of the 19th Century, it also reflects the psychology of society in general at the same time when Sigmund Freud was setting about to do the same thing. While Freud is oftenRead MoreCase Study Example1125 Words   |  5 Pagesof knowledge, skills, competency, and experience, time required for delivery, methods used for delivery and resources available for delivery. How long can I maintain the sales target without considering the effectiveness of the delivery system? An example of a service manager, Mr Raymond Ling from Jimisar Autotrade Sdn Bhd, Sibu branch said that the top management has set the target where every mechanic must service one unit of car in 30 minutes to prove the efficiency of the service team else disciplinaryRead MoreCase Sample A Essay example921 Words   |  4 Pagesï » ¿ Employment-At-Will Case Case  Example  A:  Elaine  has  sued  Jerry  because  Jerry  fired  her.  Elaine  was  on  the  job  for  two months.The  job  offer  letter  that  Jerry  had  sent  her  mentioned  the  great  career  opportunities  at  the  company and  stated  that  her  annual  salary  would  be  $30,000.  The  company  is  an  employment†at†will  employer.  Elaine  was  given  no  reason  for  the  termination.  After  the  termination,  Jerry  hired  a  man  named  Kramer,  who  had  less  job  experience  and  education  than  Elaine,  for  the  positionRead MoreSamsung Case Essay example1029 Words   |  5 PagesaseSamsung Case Write-up Student: Guilherme Filho Penn ID: 85730403 1. What are the sources of Samsung’s competitive advantage? Validate your arguments regarding competitive advantage with evidence from the case. Differentiation – There are two main sources of competitive advantage that increase the WTP for Samsung customers. The first one is the Product Mix. Samsung offer to its customers a huge variety of products, ranging from the cutting-edge technology to more basic products. It alsoRead MoreDescription Of A Model Case1281 Words   |  6 Pages5. Cases: Model, Related, Contrary, Borderline Invented Model Case A model is a simple representation of something else. Avant and Walker 2011, define a model case as an occurrence that defines the case or idea exactly. In many instances, a model is something that the person can relate to and should come first in the study (Avant Walker, 2011). Example of a model case: â€Å"Jason† is a 31-year-old white male that has worked on the surgical oncology floor for 5 years. He has a wife and a two-year-oldRead MoreInformation Driven Technique For Extortion943 Words   |  4 Pagesprivate payers the chance to recognize and avoid or recoup such billings. This paper proposes an information driven technique for extortion location taking into account similar examination, misrepresentat-ion cases, and writing survey. Unsupervised information mining procedures for example, anomaly discovery are recommended as compelling indicators for extortion. In view of a multi-dimensional information model produced for Medicaid claim information, particular measure ments for dental suppliers

Taxation Net Capital Loss or Gain

Question: Discuss about the Taxation for Net Capital Loss or Gain. Answer: Computation of net capital loss or gain for an individual: The following case study deals with the tax consequences of Fred who is the resident of Australia. Fred did not had any business activities neither did he had stock for trading however he had one holiday house which was considered as current assets and sold by Fred (Braverman et al. 2014). Computation of Net capital Gain or Loss: Under Discounted Method: In the books of Fred For the year ending 30 June 2013 Particulars Amount Amount $ $ a) Sale of Holiday Home : Sales Consideration 800000 Less : Cost of Property 100000 Legal Fees on Sales (Including GST) 1000 Commission for Agent of Real Estate 9000 Stamp Duty on Purchase 2000 Legal Fees on Purchase 1000 Garage Construction Cost 20000 133000 Capital Gain on Sale Proceeds 667000 Less : 50% Exemption on Capital Gain 333500 Capital Gain Tax (A) 333500 Less : Capital Loss from Previous Year 10000 Net Capital Gain Tax 323500 Computation of Net Capital gain and Loss Under Indexation Method: Particulars Amount Amount $ $ a) Sale of Holiday Home : Sales Consideration 800000 Less : Cost of Property 151656 Legal Fees on Sales (Including GST) 1000 Commission for Agent of Real Estate 9000 Stamp Duty on Purchase 3033 Legal Fees on Purchase 1517 Garage Construction Cost 24448 190654 Capital Gain on Sale Proceeds 609346.30 Less : 50% Exemption on Capital Gain Capital Gain Tax (A) 609346 Less : Capital Loss from Previous Year 10000 Net Capital Gain Tax 599346 From the above calculations Fred net capital gains under the discounted method for the current year is 323,500 and the net capital gains under the Indexation method is $599,346. Thus, Fred has the liability to pay less amount of tax under the discounted method and he should opt for this method as he can claim for exemption of up to 50% (Jacob 2012). Notes: The assets acquired by Fred on or after 20 September 1985 will be considered as capital gains tax assets and will be undertaken for calculating capital gains and losses. The expenses inured for improvement of garage forms the part of capital expense falling under the deductible expenses. The monetary value spend on purchasing the assets falls under the indexation method for calculating the assets acquired before 21 September 1999. As per the rules of ITAA 1997 any assets acquired before 21 September 1997 will fall under the discounted method for calculating capital loss or gains (Conesa et al. 2013). Under the discounted method the taxpayer gets benefit of exemption on sale of capital assets for up to 50%. However, one can only claim such exemption unless that assets has been held for at least a minimum period of 12 months. Share are of capital in nature and such loss arising from the sale of shares should be adjusted with the capital gains from sale of house property under the current financial year (Evans et al. 2015). Expenses occurred from sale of property are deducted from sales in the determination of net capital loss or gains. Consequences of net capital gains: Antique vase is considered as collectibles and any such losses on disposal should be adjusted under the heads of collectible as stated under the Australian taxation rules. Hence, sale of vase resulted in capital loss so it cannot set off from gains of house property. Computation of Fringe benefit tax of Periwinkle: The following case study depicts that Periwinkle is an Australian company and the gains derived does not falls under the business entities. Emma, an Australian, who is employee in this case study is provided with additional benefits which falls under the tax consequences for FBT. The tax consequences of FBT are stated below; Car Fringe Benefit: Emma uses car for her private and official use as stated under the case study such benefits is known as car fringe benefits. She opted for airport parking instead of parking in her own premises (Buchan et al. 2014). The car did not had any unscheduled repairing and it should be noted that the number of days car remained idle is taken for FBT considerations. Computation of Car Fringe Benefit:- Particulars Details Total Kms. Travelled during the FBT year A 10000 No. of Days in the FBT year B 366 No. of Days of Travel C 336 Annualised Kilo meters (A x B/C) 10892.85714 Statutory Rate as per Annualised Km. E 20.00% Cost Base F $33,000 No. of Days available for Private Use C 336 No. of days in FBT Year B 366 Taxable Value (FxExC)/B $6,059.02 Fringe benefit on Interest on loans: The interest on loan provided by employer to employee has tax consequences falling under the FBT with the interest rate of 4.45% as mentioned the case study. However, the benchmark interest rate is 5.95% (Kaplan and Price 2014). Calculation of Interest on Loan for FBT:- Particulars Details Loan to Employee A $500,000 Benchmark Interest Rate B 5.95% Actual Interest Rate C 4.45% Taxable Value Interest on Loan D = (AXC) $22,250 Fringe benefit on special discount: Employee can further claim for special discount under the FBT and it calculated on 75% of the usual selling price on special discount rate. Calculation of Special Discount for FBT:- Particulars Amount $ Market Price of the Bathtub A 2600 Special Price for the Employee B 1300 Taxable Value of the Bathtub C=A x 75% 1950 Taxable Value of Benefit C - B 650 Computation of Fringe Benefit: FBT is equalised on multiplying the gross value of tax with FBT value and the expenses incurred are considered under GST calculations with FBT rate of 49% considered by companies (Woellner et al. 2016). GST Inclusive GST Free Particulars Amount Amount $ $ Car Benefit 6059.02 Interest on Loan 22250 Sale at Special Rate 650 Total of GST Inclusive/Free Benefits 6059.02 22900 A B Gross-up Rate 2.1463 1.9608 C D Gross-up Value 13004.47 44902.32 E = A x C F=B X D Total Taxable Fringe Benefit 57906.79 G = E + F Fringe Benefit Tax Rate 49% J Fringe Benefit Tax Liability 28374.33 K = G x J Alternative tax consequences: Emma under the case study is liable to be taxed for the income earned from dividend after procuring shares. However, the amount of FBT will be less since the employer earned the loan amount. Reference List: Braverman, D., Marsden, S.J. and Sadiq, K., 2015. Assessing taxpayer response to legislative changes: A case study of in-housefringe benefits rules.Journal of Australian Taxation,17(1), pp.1-52. Buchan, H., Olesen, K. and Carberry, H., 2013. Fringe benefit tax on motor vehicles: Complexity and compliance cost.New Zealand Journal of Applied Business Research,11(2), p.59. Conesa, J.C. and Domnguez, B., 2013. Intangible investment and Ramsey capital taxation.Journal of Monetary Economics,60(8), pp.983-995 Evans, C., Minas, J. and Lim, Y., 2015, September. Taxing personal capital gains in Australia: an alternative way forward. InAustralian Tax Forum(Vol. 30) Faccio, M. and Xu, J., 2015. Taxes and capital structure.Journal of Financial and Quantitative Analysis,50(03), pp.277-300. Jacob, M., 2012. Tax regimes and capital gains realizations. Jones, D., 2016. Capital gains tax: The rise of market value?.Taxation in Australia,51(2), p.67 Kaplan, R.L. and Price, D.J., 2014. Change and Continuity in Fringe Benefit Taxation: Seeking Sense and Sensibility.NYL Sch. L. Rev.,59, p.281. Oats, L. ed., 2012.Taxation: a fieldwork research handbook. Routledge. Pomerleau, K., 2014. The high burden of state and federal capital gains tax rates.Tax Found, pp.1-8. Scott, R.A., Currie, G.V. and Tivendale, K.J., 2012. Company cars and fringe benefit tax: understanding the impacts on strategic transport targets. Shields, J. and North-Samardzic, A., 2015. 10 Employee benefits.Managing Employee Performance Reward: Concepts, Practices, Strategies, p.218. Soled, J.A. and Thomas, K.D., 2015. Revisiting the Taxation of Fringe Benefits.Washington Law Review, Forthcoming. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016.Australian Taxation Law 2016. Oxford University Press.