Principles of Australian Taxation Law

Principles of Australian Taxation Law Sita  Samtani Introduction This paper will critically discuss the proposals made by the Organisation for Economic Co-operation and Development (OECD) for a mandatory disclosure regime in Australia. In May 2016, the Australian Government sought input into the framing of the recommendations made by the OECD, in its Discussion Paper.[1] Mandatory disclosure rules are examined in the OECDs Final Report of the Base Erosion and Profit Shifting (BEPS) project.[2] Primarily, these rules seek to combat aggressive tax arrangements, which pose a threat to revenue authorities worldwide. This paper will analyse the purpose and framing of these rules, their advantages and disadvantages and whom and what they should target, having reference to the Discussion Paper and other valuable sources. Additionally, there will be a critical analysis as to whether a mandatory disclosure regime would be an effective addition to Australian taxation legislation and how it may impact solicitors that advise on revenue law. Background Mandatory disclosure rules should be framed having regard to the integrity measures found in current legislation. A key point of distinction is discerning between lawful tax planning activity and unlawful tax evasion. Tax avoidance, which is the focal point of the mandatory disclosure rules, lies between the two polarities. It involves entering into arrangements that exploit loopholes in the legislation.[3] Under Australian taxation law, there are a number of anti-avoidance measures already in place. These include specific anti-avoidance rules (SAARs), general anti-avoidance rules (GAARs) and a promoter penalty regime. There are many types of SAARs that target specific tax avoidance activities, for example, the Personal Service Income (PSI) rules and transfer pricing. On the other hand, GAARs (Part IVA of the Income Tax Assessment Act 1936 (Cth)) act as safety net or fall back provisions. Justice Pagone highlighted the fact that GAARs occupy a special role in tax law because their ro le is to underpin the effectiveness of the primary operative provisions when those primary provisions fail to achieve their purpose.[4] Additionally, the promoter penalty regime in Divisions 290 and 298B of Schedule 1 to the Tax Administration Act 1953 (Cth) seek to force promoters to disclose potential tax exploitation schemes. The promoter penalty regime bears resemblance to what a mandatory disclosure regime might achieve. Therefore, a key priority will be ensuring that a new regime does not unnecessarily overlap with existing disclosure rules.[5] It is vital to avoid duplication of and inconsistency with other legislation, as well as excess compliance costs on the vast majority of taxpayers who voluntarily comply with their tax obligations.[6] This regime must also be framed not to infringe on Australian legal rights such as confidentiality, legal professional privilege (LPP) and the privilege against self-incrimination.[7] It is essential that such legislation be shaped in a way that balances policy considerations, the integrity of revenue authorities and fundamental rights. Definition of a Mandatory Disclosure Regime A mandatory disclosure regime is a mechanism that requires taxpayers to disclose upfront to the tax administration system of the use of tax avoidance schemes with certain features or hallmarks.[8] According to the OECD, the purpose of mandatory disclosure rules is to require tax advisers to make early disclosure of aggressive arrangements (often before income tax returns are lodged) with the view to providing tax authorities with timely information on arrangements that have the potential to undermine the integrity of the income tax system.[9]This statement provides a useful matrix to ascertain the essential elements of a mandatory disclosure regime.[10] The purpose of a mandatory disclosure regime is to supply prompt information to revenue authorities of possible aggressive tax schemes and to identify the promoters and users of such schemes.[11] The purpose of this detection is to improve the effectiveness of compliance activities of tax authorities.[12] In regards to the core purpose of mandatory disclosure rules, the supply of early information would allows administrators to identify, address and counteract tax avoidance schemes in their initial stages before they escalate and potentially subvert the integrity of the revenue base.[13] This information can also be utilised to enhance and better focus existing audit processes.[14] Mandatory disclosure regimes can enable countries to quickly respond to tax avoidance risks by providing early access to potential avoidance schemes. The Policy Rationale of a Mandatory Disclosure Regime The main policy rationale behind implementing a mandatory disclosure regime in Australia is to bolster the current anti-avoidance mechanisms by allowing the Commissioner of Taxation prompt disclosure of potentially aggressive tax schemes. This in turn will prevent the exploitation of loopholes that exist within the tax system. These rules will provide the Australian Taxation Office (ATO) with information as early as possible in relation to certain tax arrangements that are being designed and promoted by certain advisers and engaged in by certain taxpayers.[15] A further policy rationale of the new rules is to deter advisers and taxpayers from engaging in these types of arrangements in the first place.[16] In Australia, the current series of anti-avoidance legislation is elaborate, there are SAARs, GAARs and promoter penalty regimes which all seek to prevent the erosion of the revenue base. Table 1 of the Discussion Paper details the current legislation. There are a range of income tax disclosure rules in relation to large businesses and multinationals. These include disclosures made by companies both before (e.g. Advanced Pricing Agreements) and as part (e.g. Reportable Tax Positions) of their tax returns.[17] Mandatory disclosure rules should capture not only large entities but also high net-worth individuals or individuals that seek to exploit or promote the exploitation loopholes in the Australian taxation system. This is important to ensure a level playing field for all and so that the regime is ubiquitous. In relation to what activities a mandatory disclosure regime should exclude, it may be useful to look to what the GAARs (Part IVA of the Income Tax Assessment Act 1936) do not apply to. The GAARsdo not apply to a typical husband and wife partnership business agreement. Under this set up, the couple conduct a business in partnership and as the relevant Partnership Act provides, share equally in profits and losses, despite the fact that only one party performs the main amount of work.[18] When regard is had to the eight matters in Part IVA, it would not be objectively concluded that the main purpose of the partnership arrangement was to obtain a tax benefit through the equal division of profits and losses.[19] Similarly, it is possible that a mandatory disclosure regime should not apply to these partnership arrangements for the same reasons. A comprehensive disclosure regime in Australia would give rise to several advantages and disadvantages. Firstly, a main advantage would be the expeditious identification of potentially aggressive tax planning schemes. This means that the ATO would have to spend less time and utilise less resources in order reduce tax avoidance.[20] Targeted groups would not be as likely to exploit loopholes which exist if Australia had a mandatory disclosure regime. This would firstly lead to enhanced audit and compliance activities which would ultimately lead to quicker dispute resolution in cases where tax avoidance is ascertained.[21] The rise of the technology has also lead to the proliferation of real time intelligence. The need for revenue authorities to access real time information is particularly critical in the current technologically advanced world, where transactions and information can be transmitted internationally and almost instantaneously.[22] Thus access to fast and accurate informat ion is vital for revenue authorities to monitor and police such transactions. The main disadvantage of a mandatory disclosure regime would be the difficulty in finding an appropriate balance between enhancing information available to the ATO to crack down on tax avoidance and avoiding unnecessary compliance burdens on tax payers.[23] In this regard, the legislation should be very clear on its face that the mandatory disclosure rules would only be triggered in relation to defined tax arrangements with specific features and the rules are targeted at advisers who are actively involved in these tax arrangements.[24] A tension also exists between legal professional privilege (LPP) and a mandatory disclosure regime.[25] LPP is sacrosanct in Australia and is referred as part of the functioning of the law itself.[26] If an entity is obliged to disclose a document that would be protected by LPP, the function of LPP would be undermined which may in turn be a breach of an Australian civil right. In Australia, there are already rules in place that capture and penalise activity by taxpayers and advisers that results in non-compliance with tax laws, particularly in relation to aggressive tax planning schemes. The mandatory disclosure rules adopted into the Australian tax system would therefore need to complement the other integrity measures already in the system. The Drafting, Framing and Targeting of a Mandatory Disclosure Regime Australias rules must be tailored for Australias circumstances and in particular to complement its pre-existing disclosure and anti-avoidance measures.[27] The introduction of a mandatory disclosure regime should be specifically directed at people who are required at law to disclose to the Australian Federal Commissioner of Taxation in relation to certain tax arrangements.[28] Who should disclose under a Mandatory Disclosure Regime? It is great importance that the legislation sets out the meaning of particular terms. The initial views of the Australian Government are that mandatory disclosure rules should apply primarily to tax advisers involved in the design, distribution and management of aggressive tax arrangements. Moreover, the Government is also of the view that where the relevant tax adviser is offshore, the Commissioner may instead require the taxpayer to make the disclosure.[29] The OECD has advised that the rules could apply to tax advisers, taxpayers or both. The mandatory disclosure rules should be narrow and targeted, so that the scope is not too wide to incorrectly identify the actual perpetrators of tax avoidance schemes.[30] Taxpayers will be caught under the mandatory disclosure rules where they have participated in arrangements that become the subject of mandatory disclosure.[31] However, as taxpayers already have a general obligation to disclose information about arrangements and transactions that give rise to tax implications for them, it is not necessary that a separate obligation to disclose be imposed on taxpayers under these rules.[32] Similar to the UK, the suggestion is that disclosure made should be by promoters of schemes with the onus only shifting to the tax-payer in certain situations. In line with the Australian Governments views, the new rules would have to provide a clear definition of tax advisers or promoters for the mandatory disclosure rules. It is logical that the obligation should be in line with promoter definition under the promoter penalty regime under the Taxation Administration Act 1953 as they already have significant obligations. Thus, it is possible that compelling promoters to disclose relevant information in relation to tax arrangements pertaining to the hallmarks would simply consolidate and extend their existing obligations under the promoter penalty regime. Additionally, the promoters of such schemes would be in possession of the information relevant to formation of such avoidance schemes. If this existing definition of a promoter under the current legislation was utilised, then an entity would be a promoter if: they encourage growth of a scheme, they receive consideration in respect of developing a scheme and if they have a substantial role i n advancing the scheme. It is important to note that an entity should not be regarded as a promoter just because they provide advice about a scheme. This is particularly relevant when it comes to legal professionals providing advice which will be discussed later in the paper. What types of arrangements should be targeted? The effectiveness of any disclosure regime will revolve around the drafting of hallmarks or the trigger points for disclosure.[33] It is impractical for a mandatory disclosure regime to target all transactions that raise tax avoidance concerns. Taxpayers will be obliged to disclose transactions that fall within the descriptions or hallmarks set out in a regime.[34] In the Discussion Paper, there is significant emphasis on the targeting of aggressive tax arrangements. However, there is little reference to what this actually means. Both the Canadian and the UK disclosure regimes target arrangements in which the main (or one of the main) purposes of the arrangement are in order to obtain a tax benefit. Under the general anti-avoidance rules, section 177D in Part IVA of the ITAA 1936 sets out factors relating to the schemes used to obtain tax benefits. This section has often proved difficult in its application because the factors are quite narrow. To avoid issues like this, a lower threshold should utilized under a mandatory disclosure regime. It would be preferable that the test should be whether one of the main purposes of the arrangement is obtaining a tax benefit.[35] This lower threshold would mean that a wider range of schemes could be identified and disclosed.   The Australian mandatory disclosure rules should also have an objective test for disclosure, meaning that the administrator would not have to inquire into the subjective state of mind of the taxpayer.[36] Additionally, the Australian Government may also want to consider whether an aggressive tax arrangement may be in line with the definition of a tax exploitation scheme under the promoter penalty rules.   The definition of a tax exploitation scheme is whether it would be reasonable to conclude that an entity that entered into the scheme has a sole or dominant purpose of acquiring a tax benefit in which it is not reasonably arguable that the benefit sought is or would be available at law.[37] The definition of tax exploitation scheme would likely be very similar to that of an aggressive tax arrangement under the mandatory disclosure regime. It would be most effective if mandatory disclosure rules target arrangements in which one of the main purposes is to obtain a tax benefit that may potentially amount to tax avoidance. This should be an objective test, for example, would a reasonable person believe that the arrangement might be in order to obtain a tax benefit that may potentially amount to tax avoidance? What are the benefits and drawbacks of providing the Commissioner of Taxation a broad discretion to determine what is an aggressive tax planning scheme? There are already a number of mechanisms through which information relating to aggressive tax arrangements is disclosed to the Commissioner. Currently, the Commissioner has the broad administrative powers to require the disclosure of information. However, in the case of the proposed mandatory disclosure rules, the Commissioner can require disclosure to be made without knowing who needs to make the disclosure.[38] It is important the mandatory disclosure rules require the Commissioner to have evidence of the tax arrangements that he intends to be disclosed pursuant to the rules before he can exercise his discretion and make a publication requesting disclosure.[39] Otherwise, if the Commissioners powers are too broad, the process may become ineffective and counter-intuitive. The Commissioner should clearly articulate why the arrangement is an aggressive tax arrangement in line with the objective purpose test.   This will then allow advisers to effectively determine whether they are involved in these arrangements and whether they have an obligation to make a disclosure to the Commissioner. In line with the Australian Governments view, the legislation should make it clear that mandatory disclosure rules would only be triggered in relation to aggressive tax arrangements with specifically described features.[40] This will ensure the disclosure rules can be limited to particular arrangements implemented by a specific targeted cohort, rather than imposing more general disclosure requirements on all taxpayers. What are the implications of early disclosure? An early disclosure regime would provide the ATO with information about aggressive tax schemes as well as the parties to such schemes. In comparison with the United Kingdom, the Disclosure of Tax Avoidance Schemes (DOTAS) regime provides early information to Her Majestys Revenue Customs (HMRC). This information enables HMRC to legislate to amend the relevant taxation legislation to better target anti-avoidance activities.[41] The UK mandatory disclosure regime provides prompt information to the revenue authority allowing for easier identification of the users of anti-avoidance schemes.[42] The United Kingdoms DOTAS regime has successfully eliminated over  £12 billion in tax avoidance schemes and loopholes.[43] This is a strong indicator that such a regime in Australia may have the same effect. The UK regime has lead to over 2500 disclosures and the enactment of 60 different measures contained in the UK Finance Acts.[44] Similarly, a regime in Australia may guide in the legislating of better targeted SAARs and GAARs. It is likely that a similar disclosure regime in Australia would have a similar effect. The implications of early disclosure allow for revenue authorities to either use the information to improve risk assessment systems, review guidance and ruling products to determine suitable and contemporaneity, undertake additional educational programs and undertake case reviews and audits where appropriate or necessary.[45] Would mandatory disclosure rules be a necessary and valuable addition to Australian tax legislation? It is likely that a mandatory disclosure regime would be a necessary and appropriate addition to Australias existing anti-avoidance armoury. This paper weighs the advantages and disadvantages of such a regime and the legislative form that the regime should take. The necessity to acquire early information in regards to aggressive tax schemes is crucial to revenue authorities. While there are several ways that Australia acquires information now, it is possible that a mandatory disclosure regime is a more methodical approach. After researching the current anti-avoidance legislation, it is likely that the introduction of a regime would enhance rather than take the place of the current tax legislation. A key aspect of the implementation of a mandatory disclosure regime is the expeditiousness. These rules will allow for the ATO become aware of participators in aggressive tax avoidance schemes quicker which will in turn will prevent exploitation of the tax system. There are different ways in which tax administrations can use the collected information to alter behaviour and to counteract tax avoidance schemes, for example, risk assessments and changes to legislation.[46] There are arguments for the fact that given the plethora of disclosure rules already contained in the Australian law, there is little need for a mandatory disclosure regime to be introduced into the system. Particularly, the existence of the promoter penalty regime is fundamentally similar to what a mandatory disclosure regime may be like. However, cases such as Commissioner of Taxation v Ludekens Anors,[47]highlights that the scope of promoter penalty regime is quite limited.   In that case, Justice Middleton found that one of the parties was a promoter of the Plan within the meaning of section 290-60, but the other was not. However, it was held that the party that was a promoter did not contravene subsection 290-50(1) because his Honour found that the Plan was not a tax exploitation scheme within the meaning of section 290-65. Taking this into consideration, mandatory disclosure rules would likely assist with uniformity and the defining of certain key terms in the realm of tax-avoidance. Moreover, if a mandatory disclosure regime were introduced, the ATO would likely have early information on such schemes before they would need to be litigated. It may also be argued that Australian taxpayers currently only have limited disclosure obligations in relation to reportable tax positions (RTP) and certain international dealings via the International Dealings Schedule (IDS).[48] The introduction of a mandatory disclosure regime may be superior as a single comprehensive regime which would promote administrative efficiency, reduce compliance costs for taxpayers and avoid duplication with existing laws.[49] The Impact of a Mandatory Disclosure Regime on Legal Advice Mandatory disclosure rules would likely impact solicitors which advise on taxation law. Due to the fact that the term tax adviser is broad and vague, legislation would need precisely defined the term so that it is clear to which people the rules apply and the circumstances in which they would apply. In the past, lawyers who hold themselves out to be experienced in a particular area (for example, revenue law) the scope of their duty is quite wide. In the case of Tip Top Dry Cleaners Pty Ltd v Mackintosh,[50] the lawyer was held to have had a duty to give comprehensive advice to the client which touched on all relevant matters. This duty was held to include a duty not only to advise on whether the proposed transaction might come within the tax deductibility provisions of the legislation but also upon the possible application of the anti-avoidance provisions of the transaction.[51] This authority may be applicable if mandatory disclosure regimes come into play because lawyers advising on revenue law may need to provide advice about it. The relationship between a lawyer and a client holds confidentiality in the highest regard so there may be problems in regards to the mandatory disclosure of information. Australias rules must be designed not to infringe established civil rights such as confidentiality, legal professional privilege and the privilege against self-incrimination any more than is necessary or appropriate. In particular, any disclosures made must be on a without prejudice basis so as not to be used as evidence to that effect in proceedings involving the discloser or any other person.[52] Furthermore, there should be strict limits as to the use the ATO may make of the information.[53] There should not be a requirement to disclose previously comprehensively disclosed information and whether a disclosure is comprehensive ought depend upon whether it enables the Commissioner to identify the particular aggressive tax arrangement or the participation of the taxpayer in such an arrangement.[54] Conclusion The implementation of a mandatory disclosure regime in the Australian tax legislation would likely improve Australias anti-avoidance armoury. This new set of rules would improve and support the current mechanisms that are already in place by providing comprehensive and prompt information to the ATO.[55] By drawing upon other regimes such as that in the United Kingdom as well as examining the current views in Australia, this paper has considered how mandatory disclosure rules in Australia should be framed. The framing should take into regards the current tax legislation and also the impact on taxpayers. Furthermore, special contemplation should take place to ensure that the rules do not infringe on Australian civil rights and do not unnecessarily impact legal professionals that provide advise on tax law. A mandatory disclosure regime would significantly increase transparency, a problem faced by many tax jurisdictions. The introduction of mandatory disclosure rules in Australia would need to be incorporated logically into pre-existing legislation to ensure value and efficacy. Overall, it is likely that a mandatory disclosure regime would be a beneficial addition to Australian revenue legislation. Bibliography Articles/Books/Reports Australian Government, OECD Proposals for Mandatory Disclosure of Tax Information Discussion Paper (3 May 2016)https://treasury.gov.au/~/media/Treasury/Consultations%20and%20Reviews/Consultations/2016/OECD%20Proposals%20for%20Mandatory%20Disclosure%20of%20Tax%20Information/Key%20Documents/PDF/OECD_proposals_mandatory_tax_disclosure.ashx> Australian Tax Office, Part IVA: The General Anti-Avoidance Rules for Income Tax (December 2005) https://www.ato.gov.au/assets/0/104/997/1030/6f068803-a0d3-406a-b7bc-4d44615af99f.pdf Australian Tax Office, Promoter Penalty Law (13 September 2016) https://www.ato.gov.au/General/Tax-planning/Promoter-penalty-law/ Carades, Stephanie,   Mandatory Disclosure Is it Necessary? (3 September 2016) http://search.informit.com.au/fullText;dn=310740505898598;res=IELAPA Law Council of Australia, Submission to Australian Government, OECD Proposals for Mandatory Disclosure of Tax Information, 15 July 2016 https://www.lawcouncil.asn.au/lawcouncil/images/3172_-_Mandatory_Disclosure.pdf OECD, OECD/G20 Base Erosion and Profit Shifting Mandatory Disclosure Rules, Action 12: 2015 Final Report (5 October 2015) OECD, OECD/G20 Base Erosion and Profit Shifting Project 2015 Final Reports Frequently Asked Questions (2015)   http://www.oecd.org/ctp/beps-frequently-asked-questions.pdf Oxford University Centre for Business Taxation, The Disclosure of Tax Avoidance Schemes Regime: Paper 2 (3 December 2012) http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Reports/DOTAS_3_12_12.pdf Pagone, G.E, Part IVA: The General Anti-Avoidance Prov

ISP †Child’s Play Essay

In life, everyone has experiences which cause them to lose sight of who they truly are. In these situations one will face challenges and discover their darkest desires and deepest temptations. In Alice Munro’s short story Child’s Play, the conflict between Verna, Marlene and Charlene is portrayed through Munro’s use of literary devices which ultimately reveals the loss of innocence experienced by the characters. This is evident in Marlene and Charlene’s life as the use of imagery exploits the drastic transformation they experience. Similarly, foreshadowing techniques display the inner turmoil the protagonists are facing. Lastly, situational irony is used to show the characters final transition from the innocent people they were to the guilty people they have become. The narrator uses imagery to give insight on Marlene and Charlene’s characters, revealing their loss of innocence. As Marlene grows up, she begins to recognize the harsh realities of the world around her. The change is evident when she describes these changes from her own perspective, â€Å"Every year when you’re a child, you become a different person. Generally it’s in the fall when you re-enter school, take your place in a higher grade, and leave behind the muddle of summer vacation. That’s when you register the change most on† (Munro 1). The use of imagery in this situation clearly shows how change is a crucial part of life and that it is unescapable. As one grows up, childhood fantasies begin to fade as darkness consumes the innocence of the world. Through continuous use of imagery, Munro describes the deterioration of the conflicted mental states of the protagonists. This struggle between right and wrong is seen when Marlene and Charlene decide to drown Verna. â€Å"Verna’s head did not break from the surface†¦ she was turning in a leisurely way, light as a jellyfish in the water. Charlene and I had our hands on her, on her rubber cap† (Munro 12). The actions of the protagonists show the battle they are facing inside. This conflict tempts them to act on their hate and disgust towards Verna, demonstrated on their struggle to decide whether to drown her or not. This struggle clouds their judgement and eventually leads them to surrender to temptations, sequentially shedding them of their innocence. As Masters Student Elisa Vancoppernolle suggests, â€Å"Verna has done nothing to enrage the narrator but  acts somewhat strangely†¦children are monstrously conventional, repelled at once by whatever is off center, out of whack, unmanageable† (Vancoppernolle, 47-48). Vancoppernolle uses this truth of difference to explain how the characters actions were committed out of pure hatred. Lastly, Munro uses imagery to display how Marlene and Charlene succumb to their cruel intentions, transforming themselves into new people. This transformation is seen through the following narration: â€Å"Our eyes did not meet as the head of Verna tried to rise above the surface†¦ like a dumpling in a stew†¦ Charlene’s eyes were wide and gleeful as I suppose mine were too. I don’t think we felt wicked, triumphing in our wickedness† (Munro 12). This imagery shows the cruelty demonstrated by Marlene and Charlene as a product of their transformation from innocent children to violent murderers. Both characters act as if they are not ashamed of what they have done, but rather proud. The use of imagery in Child’s Play, clearly demonstrates how the characters begin to lose their purity. Oftentimes, the situations one encounters is influenced by their environmental conditions they are exposed to. This becomes visible in the characters Marlene and Charlene as shown through the use of foreshadowing. Munro uses foreshadowing to express an atmosphere of tension and frailty on the day Verna and the other specials arrive at camp. Marlene describes the tense surroundings by saying, â€Å"We were living in a stage set to be dismantled and with it all the friendships, enemies, rivalries that had flourished† (Munro 6). This use of foreshadowing reflects how the camp is about to fall apart. It exposes the link between the fragility of the characters and the atmosphere. In addition, the transition of the weather from sunny to stormy represents the events that are about to unfold, symbolizing their inner rage and aggression. This change in the environment is depicted through the narration: â€Å"The clouds darkened†¦. In the air there was what some people called the smell of the storm. † (Munro 7). The change in whether refers to the events that are about to occur. Furthermore, the darkening of the clouds reflects the darkness that lives inside of the protagonists, showing their drastic transition from innocence to guilt. Critic, Charles May emphasizes how the change in environment coincides with the change inside of the girls. He suggests that at the moment the clouds darken, â€Å"Marlene and Charlene take pleasure in spying on Verna and to observe how repulsive and monstrous she is† (May, EBSCO). He reveals how it is at this moment when the camp is full of menace. Foreshadowing also shows the haunting effects that Marlene and Charlene’s actions have on those around them. The effects of their actions are seen when Marlene’s mother voices her opinion. â€Å"How sad, how awful. There should have been supervision†¦ the foibles of my distant futile state† (Munro 1). The confusion of her mother allows one to realize that something awful has happened. Her mother’s words suggest that although Marlene may be a child, she is capable of horrible things, forcing her to lose her innocence. For both Marlene and Charlene, it is evident that unexpected events cause them to question their true identities. The irony in Child’s Play portrays the transition from unbreakable bond between childhood friends, to eventually becomes a distant relationship. The end of their friendship is seen when Marlene states, â€Å"I have not kept up with Charlene. I don’t even remember how we said goodbye†¦our parents arrived and we gave ourselves over† (Munro 7-8). The termination of the girl’s friendship is contrary to what the readers expects. The breaking of this powerful bond shows how as children grow up, they become less naive to the ways of the world. Another ironic event that occurs in the story is when Marlene discovers that Charlene is sick. Marlene describes this revelation when she says, â€Å"Charlene was in Princess Margret Hospital. Her cancer had begun in the lungs and spread to the liver. She had only a short time to live† (Munro 9). This irony expresses that as one grows older, they are faced with many more tragedies. These experiences show how the word is not a place where everything is safe and perfect; it is broken just as Marlene and Charlene are corrupted. Finally, the irony depicts the shocking turn of events when the reader finally learns that the girls kill Verna. This discovery is portrayed by this narration: â€Å"I can imagine the unease starting to set in†¦That someone is missing†¦one of the specials†¦What is her name? Verna. Is that not something out there in the water? † (Munro 12). When the death of Verna is revealed, one can see just how much the girls have changed. Their evolution from children to violent criminals subsequently causes their loss of innocence. Journalist Leah Hager proposes that Marlene and Charlene â€Å"transgressed not simply against propriety, but against human life itself† (New York Times). Hager concludes that one may be more similar to Marlene and Charlene than they originally thought, as the loss of innocence is a challenge that each person must overcome. Ultimately, the use of situational irony shows how the circumstances the protagonists face lead to their final loss of innocence. In conclusion the literary devices emphasize the great differences between Marlene, Charlene and Verna causing the characters to lose their innocence as they evolve into different people as their loss of innocence shapes them into their own person. The effect of the imagery, foreshadowing and situational irony causes one to question their similarity to Marlene and Charlene; desperate to escape the prison that they have created for themselves through their hatred and loathing.

Case Study, Mall of Americas

IntroductionThe purpose of this paper is to present the marketing success, retail & consumer trends, expansion and future marketing plan for â€Å"Mall of America: Shopping and a Whole Lot More. For over 20 years Mall of America has been able to attract over 40 million annual vistors driving by both local patrons and tourism. I will discuss my view on what I would like to see at Mall of America’s expansion facility and how that compares to the current facility. In addition to the selection of what vendors will occupy the space, but a marketing plan to appeal to new consumers to increase the number of annual visitors to Mall of America.Paragraph 1The Mall of America has been successful at marketing and maintaining a product that most did not expect to succeed, this is due to the fact that they have something for everyone in their retail and family entertainment complex and is viewed as more than a mall, Mall of America is a destination. Regardless of the weather conditions, yo u can always come to Mall of America and ride a roller coaster and enjoy all the features of the mall. The selection of the anchor stores and specialty stores appeals to different economic levels. In addition to the retail selection, there are activities for the entire family that include movies, a theme park and an aquarium.Paragraph 2Since the opeing of the Mall of America in 1992, consumers have seen large discount retailers that have been able to provide name brand products at a discounted rate. The consumer is always looking for a deal, especially during the time when the economy is slow. Consumers are less likely to go to a mall and spend when they can go to one store and purchase the necessary items at a discount. As we see a recovery in the economy, Mall of America needs to keep in mind that a majority of the consumers are not willing to go back to paying full price for their items and should consider the mix of high end specialy stores to those that are more economical.Para graph 3Mall of of America should use the following criteria to add new facilities to its complex; will this bring new consumers to the mall, will the reason for the visit encourage the consumer to stay an extended period of time at the facility and will the interest be enough for the consumer to return to the facility. Once you have the consumer at the mall, it is not enough to have them fulfill what they are there for, but to entice the consumer to want more. Example would be to add a small concert venue that would bring in concert goers for dinner, the concert and possible hotel stay.Paragraph 4Mall of America managers should continue to market as a destination. When you market as a destination this relates to the local consumer and those visiting from outside the area. If hotels are added, marketing can offer vacation packages to include hotel stay, theme park tickets, movie tickets and aquarium tickets at discounted rates. In addition, the vacation package could include a 10% di scount to all retailers in the mall for a specified period of time. Vacationers like to plan their vacation at a discounted rate, but also prefer to handle all the planning in one location and not have to contact several companies to plan a vacation. If Mall of America adds facilities that is similar to an all inclusive vacation package, they will continue to build on their success.ConclusionMall of America has been very successful launching and maintaining a concept that most people did not expect to succeed. The success has been driven by offering their vistors a retail and family entertainment complex that is viewed as more than a mall, Mall of America is a destination. During the expansion, Mall of America will need to determine which facilities will increase the number of annual visitors up from 40 million. Changing this destination from a one day visit to a multiple day vacation site.

Discover The Benefits Of Working From Home - 1097 Words

Discover the Benefits of Working From Home By Denny Phillips | Submitted On May 29, 2013 Recommend Article Article Comments Print Article Share this article on Facebook Share this article on Twitter Share this article on Google+ Share this article on Linkedin Share this article on StumbleUpon Share this article on Delicious Share this article on Digg Share this article on Reddit Share this article on Pinterest If you are stuck in a traditional 9 to 5 job, you may be considering a different way to go for a career option. There are many pluses when you work in a traditional job, just as there are negatives. With your traditional job, you are basically assured of receiving a paycheck every week. You go to work, work your set hours and get paid for it. That suggests a certain amount of stability. You know that paycheck will come so that you can pay your bills. That s the up-side of working a traditional job. Also with your traditional job, you may be in a field you really enjoy. You could be a medical professional, working in a doctor s office, or perhaps even in social work. Those types of jobs can be rewarding in themselves, especially when you get to help people when you are working. That is another good thing about working a regular job. But, when you think of it, there are a lot of down-sides too. Your 9 to 5 job may not offer you a lot of room for advancement, which also means that your pay scale may be limited. You may not earn enough in your traditional jobShow MoreRelatedIt is Crucial to Keep Funding NASA1057 Words   |  5 Pagesengineering,† (Lee). This period of time birthed a new program from the American government, called the National Aeronautics and Space Administration, or NASA. NASA has been building rockets, training astronauts, and studying space for the benefit of science, the government, and the people of America since 1958. Unfortunately, many people dont realize how important NASA is, and there have been efforts made to stop the government from funding NASA. This program is essential for increasing knowledgeRead MoreThe New Hope Antipoverty Program Essay1501 Words   |  7 Pagespoor† (Duncan 1). This quote is essentially the theme of the book, Higher Ground: New Hope for the Working Poor and Their Children, as well as the motivation of the founders of the New Hope Antipoverty Program. This experimental program was implemented in Milwaukee, Wisconsin in 1994. The goal of the program was to help low skilled and low-wage working individuals whom did not receive all the benefits they deserved because of their low incomes. One thousand three hundred and fifty-seven low-incomeRead More Rich and Poor Theme in Charles Dickens Great Expectations Essay examples839 Words   |  4 Pagesfinally attains it he finds it’s useless as he sees its source as ‘tainted’, his wealth is acquired through Magwich. Greed is a significant factor. During the novel, there are a lot of links comparing rich and poor, and we get representatives from both sides. Miss Havisham is rich, but lives a life of disorder, disappointment and dirt. In contrast to this, Joe is relatively poor but is incredibly comfortable and content with his life, however, his wife Mrs. Joe is desires more. MagwichRead MoreCommunity Nutrition Project For Collier County937 Words   |  4 Pagesthat are residents aged 60 and over. This paper will introduce a community nutrition program idea that will include a clear goal, detail specific aims, draw an action plan and have an evaluation plan that will collect data to confirm the program is working. Community Nutrition Project for Collier County According to (Services and Activities, n.d.) Collier Country was the only county in Florida without any senior resource center while this area had one of the highest populations of those over 65Read MoreStrategy Consulting : A Career Focused With Maximizing Profits For Business831 Words   |  4 Pageshas become a cornerstone in the profession. The ability of modern computing systems to absorb and account for the variables present in a human oriented working space has enabled vast improvements in efficiency. This is where the skillset of business analytics has come into play. Being able to evaluate and understand the information being provided from those systems is necessary to make proper advising decisions. The entry into the career can be found in a variety of ways, but as is custom in most businessRead MoreEssay about The Values and Beliefs of Human Services1187 Words   |  5 PagesRichardson The Values and Beliefs of Human Services October 11, 2010 BSHS 322 Communication for Human Services Mrs. .Amy Donaldson Introduction In order to be a Human Service agent you must have discovered your values and beliefs. When you discover your values and beliefs you are underlying what you can do for your clients, what attributes you can offer them, and setting up a foundation for providing great care. Values and Beliefs All clinical interviewing is embedded in a system of valuesRead MoreMy Personal Statement On My Life1293 Words   |  6 Pagesin my heart. Where? Down in my heart to stay!† Although it was at 6am, and on a weekend, it brought a smile to my face. My sweet little preschooler woke up cheerful and singing about Jesus. Some of the many benefits of sending of him to North Texas Christian Academy include: coming home joyful, singing about God, and his cup overflowing with love. While it does require a lot of financial self-discipline for my family to be able to send my 3 boys to a private Christian school, it is worth theRead MoreChanging Internal And External Factors Of The Home Health And Hospice Sector1107 Words   |  5 PagesOrganizations need to change in order to stay competitive or to respond to changing internal or external factors. This is especially true in Healthcare, specifically the Home Health and Hospice sector. The trigger event, which required this change, is the sequestration and rebasing from the Centers of Medicare and Medicare. A trigger event is a shift in the internal or external environment which necessitates the need for a firm to change (Spector, 2013, p. 14). The following essay will discuss theRead MoreHow Scammers Prey On Work At Home Job Seemen Essay752 Words   |  4 PagesWhether youre looking for extra money or simply want to work from home, understanding scammers exist who target innocent victims is important. Scammers depend on your vulnerability. They promise great jobs with great pay – ones looking so good theres no way theyre legitimate because they arent. How Scammers Prey on Work at Home Job Seekers As you look for a work at home job youll find yourself posting your rà ©sumà © on many well-intended sites. Scammers then contact you via email or textRead MoreThe Industrial Revolution Impacted Women923 Words   |  4 Pageswomen in the working and poor classes were a key labor force in mills and factories, they supported their role as the backbone of the household economy by completing housework in the middle class, and finally the Industrial Revolution made an impact on the contributions of ideas made by women. Firstly, the Industrial Revolution affected women in the working and poor classes by allowing them to work in factories and mills. Before this time, women in the working class were primarily working unpaid jobs