Mla Format Free Essays

string(32) " entry in the Works Cited List\." General Guidelines * Type your paper on a computer and print it out on standard, white 8. 5 x 11-inch paper. * Double-space the text of your paper, and use a legible font (e. We will write a custom essay sample on Mla Format or any similar topic only for you Order Now g. Times New Roman). Whatever font you choose, MLA recommends that the regular and italics type styles contrast enough that they are recognizable one from another. The font size should be 12 pt. * Leave only one space after periods or other punctuation marks (unless otherwise instructed by your instructor). * Set the margins of your document to 1 inch on all sides. Indent the first line of paragraphs one half-inch from the left margin. MLA recommends that you use the Tab key as opposed to pushing the Space Bar five times. * Create a header that numbers all pages consecutively in the upper right-hand corner, one-half inch from the top and flush with the right margin. (Note: Your instructor may ask that you omit the number on your first page. Always follow your instructor’s guidelines. ) * Use italics throughout your essay for the titles of longer works and, only when absolutely necessary, providing emphasis. If you have any endnotes, include them on a separate page before your Works Cited page. Entitle the section Notes (centered, unformatted). Formatting the First Page of Your Paper * Do not make a title page for your paper unless specifically requested. * In the upper left-hand corner of the first page, list your name, your instructor’s name, the course, and the date. Again, be sure to use double-spaced text. * Double space again and center the title. Do not underline, italicize, or place your title in quotation marks; write the title in Title Case (standard capitalization), not in all capital letters. Use quotation marks and/or italics when referring to other works in your title, just as you would in your text: Fear and Loathing in Las Vegas as Morality Play; Human Weariness in â€Å"After Apple Picking† * Double space between the title and the first line of the text. * Create a header in the upper right-hand corner that includes your last name, followed by a space with a page number; number all pages consecutively with Arabic numerals ( 1, 2, 3, 4, etc. ), one-half inch from the top and flush with the right margin. Note: Your instructor or other readers may ask that you omit last name/page number header on your first page. Always follow instructor guidelines. ) Here is a sample of the first page of a paper in MLA style: Image Caption: The First Page of an MLA Paper Basic In-Text Citation Rules In MLA style, referring to the works of others in your text is done by using what is known as parenthetical citation. This method involves placing relevant source information in parentheses after a quote or a paraphrase. General Guidelines * The source information required in a parenthetical citation depends (1. upon the source medium (e. g. Print, Web, DVD) and (2. ) upon the source’s entry on the Works Cited (bibliography) page. * Any source information that you provide in-text must correspond to the source information on the Works Cited page. More specifically, whatever signal word or phrase you provide to your read ers in the text, must be the first thing that appears on the left-hand margin of the corresponding entry in the Works Cited List. You read "Mla Format" in category "Papers" In-Text Citations: Author-Page Style MLA format follows the author-page method of in-text citation. This means that the author’s last name and the page number(s) from which the quotation or paraphrase is taken must appear in the text, and a complete reference should appear on your Works Cited page. The author’s name may appear either in the sentence itself or in parentheses following the quotation or paraphrase, but the page number(s) should always appear in the parentheses, not in the text of your sentence. For example: Wordsworth stated that Romantic poetry was marked by a â€Å"spontaneous overflow of powerful feelings† (263). Romantic poetry is characterized by the â€Å"spontaneous overflow of powerful feelings† (Wordsworth 263). Wordsworth extensively explored the role of emotion in the creative process (263). Both citations in the examples above, (263) and (Wordsworth 263), tell readers that the information in the sentence can be located on page 263 of a work by an author named Wordsworth. If readers want more information about this source, they can turn to the Works Cited page, where, under the name of Wordsworth, they would find the following information: Wordsworth, William. Lyrical Ballads. London: Oxford U. P. , 1967. Print. In-text Citations for Print Sources with Known Author For Print sources like books, magazines, scholarly journal articles, and newspapers, provide a signal word or phrase (usually the author’s last name) and a page number. If you provide the signal word/phrase in the sentence, you do not need to include it in the parenthetical citation. Human beings have been described by Kenneth Burke as â€Å"symbol-using animals† (3). Human beings have been described as â€Å"symbol-using animals† (Burke 3). These examples must correspond to an entry that begins with Burke, which will be the first thing that appears on the left-hand margin of an entry in the Works Cited: Burke, Kenneth. Language as Symbolic Action: Essays on Life, Literature, and Method. Berkeley: U of California P, 1966. Print. In-text Citations for Print Sources with No Known Author When a source has no known author, use a shortened title of the work instead of an author name. Place the title in quotation marks if it’s a short work (e. g. articles) or italicize it if it’s a longer work (e. g. lays, books, television shows, entire websites) and provide a page number. We see so many global warming hotspots in North America likely because this region has â€Å"more readily accessible climatic data and more comprehensive programs to monitor and study environmental change . . . † (â€Å"Impact of Global Warming† 6). In this example, since the reader does not know the author of the article, an abb reviated title of the article appears in the parenthetical citation which corresponds to the full name of the article which appears first at the left-hand margin of its respective entry in the Works Cited. Thus, the writer includes the title in quotation marks as the signal phrase in the parenthetical citation in order to lead the reader directly to the source on the Works Cited page. The Works Cited entry appears as follows: â€Å"The Impact of Global Warming in North America. † GLOBAL WARMING: Early Signs. 1999. Web. 23 Mar. 2009. We’ll learn how to make a Works Cited page in a bit, but right now it’s important to know that parenthetical citations and Works Cited pages allow readers to know which sources you consulted in riting your essay, so that they can either verify your interpretation of the sources or use them in their own scholarly work. Author-Page Citation for Classic and Literary Works with Multiple Editions Page numbers are always required, but additional citation information can help literary scholars, who may have a different edition of a classic work like Marx and Engels’s The Communist Manifesto. In such cases, give the page number of your e dition (making sure the edition is listed in your Works Cited page, of course) followed by a semicolon, and then the appropriate abbreviations for volume (vol. , book (bk. ), part (pt. ), chapter (ch. ), section (sec. ), or paragraph (par. ). For example: Marx and Engels described human history as marked by class struggles (79; ch. 1). Citing Authors with Same Last Names Sometimes more information is necessary to identify the source from which a quotation is taken. For instance, if two or more authors have the same last name, provide both authors’ first initials (or even the authors’ full name if different authors share initials) in your citation. For example: Although some medical ethicists claim that cloning will lead to designer children (R. Miller 12), others note that the advantages for medical research outweigh this consideration (A. Miller 46). Citing a Work by Multiple Authors For a source with three or fewer authors, list the authors’ last names in the text or in the parenthetical citation: Smith, Yang, and Moore argue that tougher gun control is not needed in the United States (76). The authors state â€Å"Tighter gun control in the United States erodes Second Amendment rights† (Smith, Yang, and Moore 76). For a source with more than three authors, use the work’s bibliographic information as a guide for your citation. Provide the first author’s last name followed by et al. or list all the last names. Jones et al. counter Smith, Yang, and Moore’s argument by noting that the current spike in gun violence in America compels law makers to adjust gun laws (4). Or Legal experts counter Smith, Yang, and Moore’s argument by noting that the current spike in gun violence in America compels law makers to adjust gun laws (Jones et al. 4). Or Jones, Driscoll, Ackerson, and Bell counter Smith, Yang, and Moore’s argument y noting that the current spike in gun violence in America compels law makers to adjust gun laws (4). Citing Multiple Works by the Same Author If you cite more than one work by a particular author, include a shortened title for the particular work from which you are quoting to distinguish it from the others. Lightenor has argued that computers are not useful tools for small children (â€Å"Too Soon† 38), though he has acknowledged elsewhere that early exposure to computer games does lead to better small motor skill development in a child’s second and third year (â€Å"Hand-Eye Development† 17). Additionally, if the author’s name is not mentioned in the sentence, you would format your citation with the author’s name followed by a comma, followed by a shortened title of the work, followed, when appropriate, by page numbers: Visual studies, because it is such a new discipline, may be â€Å"too easy† (Elkins, â€Å"Visual Studies† 63). Citing Multivolume Works If you cite from different volumes of a multivolume work, always include the volume number followed by a colon. Put a space after the colon, then provide the page number(s). (If you only cite from one volume, provide only the page number in parentheses. . . . as Quintilian wrote in Institutio Oratoria (1: 14-17). Citing Indirect Sources Sometimes you may have to use an indirect source. An indirect source is a source cited in another source. For such indirect quotations, use â€Å"qtd. in† to indicate the source you actually consulted. For example: Ravitch argues that high schools are pre ssured to act as â€Å"social service centers, and they don’t do that well† (qtd. in Weisman 259). Note that, in most cases, a responsible researcher will attempt to find the original source, rather than citing an indirect source. Citing Non-Print or Sources from the Internet With more and more scholarly work being posted on the Internet, you may have to cite research you have completed in virtual environments. While many sources on the Internet should not be used for scholarly work (reference the OWL’s Evaluating Sources of Information resource), some Web sources are perfectly acceptable for research. When creating in-text citations for electronic, film, or Internet sources, remember that your citation must reference the source in your Works Cited. Sometimes writers are confused with how to craft parenthetical citations for electronic sources because of the absence of page numbers, but often, these sorts of entries do not require any sort of parenthetical citation at all. For electronic and Internet sources, follow the following guidelines: * Include in the text the first item that appears in the Work Cited entry that corresponds to the citation (e. g. author name, article name, website name, film name). * You do not need to give paragraph numbers or page numbers based on your Web browser’s print preview function. Unless you must list the website name in the signal phrase in order to get the reader to the appropriate entry, do not include URLs in-text. Only provide partial URLs such as when the name of the site includes, for example, a domain name, like CNN. com or Forbes. com as opposed to writing out http://www. cnn. com or http://www. forbes. com * Multiple Citations * To cite multiple sources in the same parenthetica l reference, separate the citations by a semi-colon: * . . . as has been discussed elsewhere (Burke 3; Dewey 21). When a Citation Is Not Needed Common sense and ethics should determine your need for documenting sources. You do not need to give sources for familiar proverbs, well-known quotations or common knowledge. Remember, this is a rhetorical choice, based on audience. If you’re writing for an expert audience of a scholarly journal, for example, they’ll have different expectations of what constitutes common knowledge. MLA Works Cited Page: Basic Format Summary: MLA (Modern Language Association) style is most commonly used to write papers and cite sources within the liberal arts and humanities. This resource, updated to reflect the MLA Handbook for Writers of Research Papers (7th ed. and the MLA Style Manual and Guide to Scholarly Publishing (3rd ed. ), offers examples for the general format of MLA research papers, in-text citations, endnotes/footnotes, and the Works Cited page. Contributors:Tony Russell, Allen Brizee, Elizabeth Angeli, Russell Keck Last Edited: 2010-07-13 12:51:47 According to MLA style, you must have a Works Cited page at the end of your research paper. All entrie s in the Works Cited page must correspond to the works cited in your main text. Basic Rules * Begin your Works Cited page on a separate page at the end of your research paper. It should have the same one-inch margins and last name, page number header as the rest of your paper. * Label the page Works Cited (do not italicize the words Works Cited or put them in quotation marks) and center the words Works Cited at the top of the page. * Double space all citations, but do not skip spaces between entries. * Indent the second and subsequent lines of citations five spaces so that you create a hanging indent. * List page numbers of sources efficiently, when needed. If you refer to a journal article that appeared on pages 225 through 250, list the page numbers on your Works Cited page as 225-50. Additional Basic Rules New to MLA 2009 * For every entry, you must determine the Medium of Publication. Most entries will likely be listed as Print or Web sources, but other possibilities may include Film, CD-ROM, or DVD. * Writers are no longer required to provide URLs for Web entries. However, if your instructor or publisher insists on them, include them in angle brackets after the entry and end with a period. For long URLs, break lines only at slashes. * If you’re citing an article or a publication that was originally issued in print form but that you retrieved from an online database, you should type the online database name in italics. You do not need to provide subscription information in addition to the database name. Capitalization and Punctuation * Capitalize each word in the titles of articles, books, etc, but do not capitalize articles (the, an), prepositions, or conjunctions unless one is the first word of the title or subtitle: Gone with the Wind, The Art of War, There Is Nothing Left to Lose. * New to MLA 2009: Use italics (instead of underlining) for titles of larger works (books, magazines) and quotation marks for titles of shorter works (poems, articles) Listing Author Names Entries are listed alphabetically by the author’s last name (or, for entire edited collections, editor names). Author names are written last name first; middle names or middle initials follow the first name: Burke, Kenneth Levy, David M. Wallace, David Foster Do not list titles (Dr. , Sir, Saint, etc. ) or degrees (PhD, MA, DDS, etc. ) with names. A book listing an author named â€Å"John Bigbrain, PhD† appears simply as â€Å"Bigbrain, John†; do, however, include suffixes like â€Å"Jr. † or â€Å"II. † Putting it all together, a work by Dr. Martin Luther King, Jr. would be cited as â€Å"King, Martin Luther, Jr. † with the suffix following the first or middle name and a comma. More than One Work by an Author If you have cited more than one work by a particular author, order the entries alphabetically by title, and use three hyphens in place of the author’s name for every entry after the first: Burke, Kenneth. A Grammar of Motives. [à ¢â‚¬ ¦ ] —. A Rhetoric of Motives. [†¦ ] When an author or collection editor appears both as the sole author of a text and as the first author of a group, list solo-author entries first: Heller, Steven, ed. The Education of an E-Designer. ?Heller, Steven and Karen Pomeroy. Design Literacy: Understanding Graphic Design. Work with No Known Author Alphabetize works with no known author by their title; use a shortened version of the title in the parenthetical citations in your paper. In this case, Boring Postcards USA has no known author: Baudrillard, Jean. Simulacra and Simulations. [†¦ ] Boring Postcards USA. [†¦ ] Burke, Kenneth. A Rhetoric of Motives. [†¦ ] An Article from an Online Database (or Other Electronic Subscription Service) Cite articles from online databases (e. g. LexisNexis, ProQuest, JSTOR, ScienceDirect) and other subscription services just as you would print sources. Since these articles usually come from periodicals, be sure to consult the appropriate sections of the Works Cited: Periodicals page, which you can access via its link at the bottom of this page. In addition to this information, provide the title of the database italicized, the medium of publication, and the date of access. Note: Previous editions of the MLA Style Manual required information about the subscribing institution (name and location). This information is no longer required by MLA. Junge, Wolfgang, and Nathan Nelson. â€Å"Nature’s Rotary Electromotors. † Science 29 Apr. 2005: 642-44. Science Online. Web. 5 Mar. 2009. Langhamer, Claire. â€Å"Love and Courtship in Mid-Twentieth-Century England. † Historical Journal 50. 1 (2007): 173-96. ProQuest. Web. 27 May 2009. Works Cited â€Å"Blueprint Lays Out Clear Path for Climate Action. † Environmental Defense Fund. Environmental Defense Fund, 8 May 2007. Web. 24 May 2009. Clinton, Bill. Interview by Andrew C. Revkin. â€Å"Clinton on Climate Change. † New York Times. New York Times, May 2007. Web. 25 May 2009. Dean, Cornelia. â€Å"Executive on a Mission: Saving the Planet. † New York Times. New York Times, 22 May 2007. Web. 25 May 2009. Ebert, Roger. â€Å"An Inconvenient Truth. † Rev. of An Inconvenient Truth, dir. Davis Guggenheim. Rogerebert. com. Sun-Times News Group, 2 June 2006. Web. 24 May 2009. GlobalWarming. org. Cooler Heads Coalition, 2007. Web. 24 May 2009. Gowdy, John. â€Å"Avoiding Self-organized Extinction: Toward a Co-evolutionary Economics of Sustainability. † International Journal of Sustainable Development and World Ecology 14. 1 (2007): 27-36. Print. An Inconvenient Truth. Dir. Davis Guggenheim. Perf. Al Gore, Billy West. Paramount, 2006. DVD. Leroux, Marcel. Global Warming: Myth Or Reality? : The Erring Ways of Climatology. New York: Springer, 2005. Print. Milken, Michael, Gary Becker, Myron Scholes, and Daniel Kahneman. On Global Warming and Financial Imbalances. † New Perspectives Quarterly 23. 4 (2006): 63. Print Nordhaus, William D. â€Å"After Kyoto: Alternative Mechanisms to Control Global Warming. † American Economic Review 96. 2 (2006): 31-34. Print. —. â€Å"Global Warming Economics. † Science 9 Nov. 2001: 1283-84. Science Online. Web. 24 May 2009. Shulte, Bret. â€Å"Putting a Price on Pollution. † Usnews. com. US News World Rept. , 6 May 2007. Web. 24 May 2009. Uzawa, Hirofumi. Economic Theory and Global Warming. Cambridge: Cambridge UP, 2003. Print. The above is taken from: The Purdue OWL. Purdue U Writing Lab, 2010. Web. April 7, 2011. How to cite Mla Format, Papers MLA Format Free Essays MLA Format Free Essays

Simple horror stories Essay Example For Students

Simple horror stories Essay Gothic novels are not merely simple horror stories; often the themes used reach a psychological level, tackling human nature, and the imagination. The horror aspect is used as a tool to induce fear in the reader on not only a physical level but also a psychological level, themes such as loneliness, revenge, jealousy, victimisation and a need to rationalise surreal images, sounds and feelings. In all the Gothic explores human identity, a train of thought that every human being will wonder about at some point or another in their life. Discovering who and what you are is a daunting prospect, especially when realisations such as the existence of a deep evil as well as good within us all are made, leading to themes such as ever-present evil and madness. Situations such as loneliness and facing the supernatural are also frightening, and so such texts are written in style of what can be seen as simple horror stories on the surface. William Patrick Day also assumes this concept: the descent into the Gothic underworld becomes a descent into the self in which the protagonists confront their own fearsHowever the conventions of the genre always externalise this processwith exotic places, creatures and events. The Gothic concerns these thought-provoking, and naturalistic issues in The Woman In Black by Susan Hill, and The Woman In White by Wilkie Collins. Both novels tackle the theme of evil, good, nurturing and identity, all issues which make them more than just scary stories. The Woman In White also concerns greed, entrapment, and sanity. The Woman In Black begins with a scene set on Christmas Eve, a day associated with family life, and giving a warm atmosphere. This is our first hint to the theme of parenthood in the novel, for later we see that the protagonist Kipps, is subjected to the wrath of a mother who watched her son die. Supernatural elements in the novel, such as an eerie atmosphere; the world went dark around me, or the surreal idea of her presence as the deaths occur are used to lead us to conclude that she goes as far as to kill his wife and son too. The subject of parenting is also taken up in observing the relationship between the woman in white and her mother; Mrs Catherick puts her daughter in an insane asylum to keep her from revealing a wicked secret that she has overheard, perhaps actually driving her to insanity. This idea of parenthood and nurturing in isolation from the novels are far from being simple horror, and the inclusion of this issue forms part of what makes them complex pieces of literature. In taking these courses of action both mothers lead us to the theme of morality -one speculates if their actions be justified? the woman in black is evil, she terrifies, haunts and traumatises Kipps, someone unrelated to her cause of distress, and in The Woman In White Mrs Catherick has her only daughter locked up for no other reason than for having a curious and innocent nature that is common in childhood. This also represents the battle between good and evil -Kipps represents good by attempting to overcome, or deny, his fears of the other-worldly woman in black. Ann Catherick, the woman in white maintains a struggle to be heard and speak out against those who have wronged her, representing good, which is furthered by her image -dressed completely and unassumingly modest in white. The theme of morality and good versus evil is something very pertinent in terms of human identity, no matter what period of time we are in, and so these novels cannot be simple horror stories for they address concerns that reach us on a much deeper level. .u16057eaffc6c5f2130c2fd97c91c9315 , .u16057eaffc6c5f2130c2fd97c91c9315 .postImageUrl , .u16057eaffc6c5f2130c2fd97c91c9315 .centered-text-area { min-height: 80px; position: relative; } .u16057eaffc6c5f2130c2fd97c91c9315 , .u16057eaffc6c5f2130c2fd97c91c9315:hover , .u16057eaffc6c5f2130c2fd97c91c9315:visited , .u16057eaffc6c5f2130c2fd97c91c9315:active { border:0!important; } .u16057eaffc6c5f2130c2fd97c91c9315 .clearfix:after { content: ""; display: table; clear: both; } .u16057eaffc6c5f2130c2fd97c91c9315 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u16057eaffc6c5f2130c2fd97c91c9315:active , .u16057eaffc6c5f2130c2fd97c91c9315:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u16057eaffc6c5f2130c2fd97c91c9315 .centered-text-area { width: 100%; position: relative ; } .u16057eaffc6c5f2130c2fd97c91c9315 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u16057eaffc6c5f2130c2fd97c91c9315 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u16057eaffc6c5f2130c2fd97c91c9315 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u16057eaffc6c5f2130c2fd97c91c9315:hover .ctaButton { background-color: #34495E!important; } .u16057eaffc6c5f2130c2fd97c91c9315 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u16057eaffc6c5f2130c2fd97c91c9315 .u16057eaffc6c5f2130c2fd97c91c9315-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u16057eaffc6c5f2130c2fd97c91c9315:after { content: ""; display: block; clear: both; } READ: Romeo and Juliet in a modern version adaptation ideasMalice and revenge as forms of evil exist in The Woman In Black herself, as a result of the immense agony and suffering she has endured, and so she is embodied in a supernatural form, which one cannot say is or is not a ghost. What is habitual in life is seen as ordinary and good, and she is unknown for we cannot identify what she is, and has an ability to terrify and shock in an inexplicable and intense manner, making her supernatural, extraordinary and as a result emphasising evil. In The Woman In White Ann Catherick is seen as the supernatural element, in terms of her description and the atmosphere created when she is present: Under the wan wild evening light, that woman and I were met together again; a grave between us, the dead about us, the lonesome hills closing us round on every side. The supernatural and sublime, motifs that run throughout both novels, are a prime example of a deeper meaning hidden by an exterior of a foreboding atmosphere. In The Woman In Black for example, there was the sound of moaning down all the chimneys of the house and whistling through every nook and cranny, and in The Woman In White, The sharp autumn breeze that scattered the dead leaves at our feet, same as cold to me, on a sudden, as if my own mad hopes were dead leaves, too. After both of these eerie settings, an equally eerie event occurs which holds connotations to be explored on a psychological level, and are not to be taken as simple horror. In between the lines of this externalisation of horror, for example in the description we get of the woman in black; she was suffering from some terrible wasting disease, for not only was she extremely palebut the skin, and, it seemed, only the thinnest layer of flesh was tautly stretched and strained across her bones, and the chilling events that are perhaps caused by her, we see that what is truly terrifying is the fact that she is, or was once, a human. She proves that humans have the capacity to wreak desolation. She victimises the innocent by plaguing death among children, and this falls into a horror genre, but is a complicated rather than simple story due to the fact that her pain can be identified with. This is also true of Count Fosco, Sir Percival Glyde and Mrs Catherick. Their greed drives them beyond malevolent trickery and cheating, to the point where the death of Ann Catherick is worth nothing except to lead their way to acquire a desired wealth. The features of victimising others, inflicting pain, suffering pain, and greed can be easily identified with, creating another complex layer to what are supposedly simple horror stories. The creation of this psychological affinity with the affairs of the characters in the novels evidently shows that they are not simple horror stories. The style of both novels increases this level of realism, for Susan Hills novel is written in the first person, and so we journey with him, and see what he sees, hear and feel what he does, and the dialogue too is naturalistic. With Wilkie Collinss novel, the story is unravelled by each of the main characters, and the language and style is adapted to each one of them, therefore also giving an acute sense of naturalism, that the reader can relate to. Another contribution to the naturalism of The Woman In Black is Kippss constant battle to rationalise the irrational, he is always in a state of denial of his sixth sense, which relates to the theme of human identity -one can choose to accept that supernatural forces such as evil exist, or to be in complete denial of it. The use of dogs in both novels agree with the former option, for they are said to have a stronger sense of the phenomenal; when Sir Percival Glyde arrives Laura Fairlies dog reacts in a negative manner, to reflect that this character has a darkness around him, and in The Woman In White, the dog Spider whines and is frightened when something evil is about to occur. .u869dbe461081523316ba482f80e3a5cf , .u869dbe461081523316ba482f80e3a5cf .postImageUrl , .u869dbe461081523316ba482f80e3a5cf .centered-text-area { min-height: 80px; position: relative; } .u869dbe461081523316ba482f80e3a5cf , .u869dbe461081523316ba482f80e3a5cf:hover , .u869dbe461081523316ba482f80e3a5cf:visited , .u869dbe461081523316ba482f80e3a5cf:active { border:0!important; } .u869dbe461081523316ba482f80e3a5cf .clearfix:after { content: ""; display: table; clear: both; } .u869dbe461081523316ba482f80e3a5cf { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u869dbe461081523316ba482f80e3a5cf:active , .u869dbe461081523316ba482f80e3a5cf:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u869dbe461081523316ba482f80e3a5cf .centered-text-area { width: 100%; position: relative ; } .u869dbe461081523316ba482f80e3a5cf .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u869dbe461081523316ba482f80e3a5cf .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u869dbe461081523316ba482f80e3a5cf .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u869dbe461081523316ba482f80e3a5cf:hover .ctaButton { background-color: #34495E!important; } .u869dbe461081523316ba482f80e3a5cf .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u869dbe461081523316ba482f80e3a5cf .u869dbe461081523316ba482f80e3a5cf-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u869dbe461081523316ba482f80e3a5cf:after { content: ""; display: block; clear: both; } READ: What or Who is Responsible for the  Deaths of Romeo and Juliet EssayThe Woman In Black and The Woman In White may be termed simple horror stories, but this is because they employ the use of pathetic phallacy, and a desolate, ruined, foreboding building or location, and frightening imagery, events, sounds and the characters reactions to create a mysterious and terrifying atmosphere. However this is merely a build up for the readers to be prepared for concepts that are even more frightening, for they affect us on a psychological level, aided by literary devices to make the novels naturalistic. Exploring human identity and liberating ones imagination are the primary themes of all Gothic novels; they lead into the themes used, such as good versus evil, malice, revenge, denial and nurturing. These novels are much more complex as a result, they are thought provoking, and we are able to identify with the characters although they endure otherworldly experiences.

Movie Theater Persuasive Essay Essay Example

Movie Theater Persuasive Essay Paper Have you ever been to Harking Arcadia 8 lately? Well they are closing their doors. All of the kids around town Including myself are disappointed and want to keep the theater open. Kids love going to the theater after school and on the weekends. Not all kids can see new movies because It Is out of their way/area. It Is the cheapest theater we know. Kids always go to the theater after school and on the weekends. Imagine It Is after school, you have no homework, what are you supposed to do sit around and be bored? Kids love watching movies, especially new ones. Not every kid has a DVD player to watch DVDs. If they were to close the theater kids couldnt see movies unless they go out of their way. Some parents dont have a car to drive their kids to a different theater and Harking Arcadia 8 is in walking distance for a lot of people, if the only other theater is out of their way how do they get there? I know a lot of parents who dont want to take their kids to a movie theater far from their homes. Plus, not all parents want to go to the movie theater. Most kids I know can go to that theater buy a ticket and snacks on their allowance! We will write a custom essay sample on Movie Theater Persuasive Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Movie Theater Persuasive Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Movie Theater Persuasive Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Parents dont want to spend a lot of money on expensive theaters either. Since it is cheaper kids can see movies more often. I know that some people think The movies are Just like T. V. Why cant kids just stay home and watch T. V. For free? Well everybody likes to get out of the house kids dont like to be cramped up in the house all the time watching T. V. Again, all of the kids in town really want to keep the theater open. Kids can go their after school and on the weekends. They cant see movies if the theater is to far out of their way/area. Its the cheapest theater we know.

Personal Health Change

Personal Health Change Introduction Improving the quality of one’s life is imperative in the present century. Education, establishment of more employment opportunities and private health in life are among the objectives which self-gratify an individual. The lifestyles individuals are accustomed to and their environment impact healthy behavior. Advertising We will write a custom essay sample on Personal Health Change specifically for you for only $16.05 $11/page Learn More However, there are several ways of improving personal health, which may at times present challenges in their implementation. The benefits of most of these healthy behaviors nevertheless obscure the impediments which are faced. Chosen healthy behavior I would like to exercise more routinely (5-7 times a week), while trying to develop a nutritional plan. This calls for having a meaningful vision and acquiring skills necessary to achieve the desired wellness. Physical activity, aerobics and muscle training ar e some of the divisions of exercise which include a painless 20 minute walk to an intensified work out in the gym. Dancing and engaging in a physical sport like basketball or tennis is also forms of indirect exercise. The beauty of some exercises is that they do not necessarily involve a routine. Walking, for example, may be administered whenever an opportunity carves itself out. These forms of physical activity stimulate hormones which are necessary for proper growth. Its other benefits like feeling and looking better lift composure and improves character, traits which are critical in the normal human socialization process. Using the stairs instead of the elevator and cycling to work are other valuable processes which are not that hard to achieve. My main focus will be engaging in exercise, but I will also try maintaining a good diet. My nutritional project involves taking more fruits and vegetables and avoiding junk food which usually has a lot of fat. I have thought out turning into vegetarianism, but it has proven to yield more challenges than benefits, so I will prefer adding more vitamins in my diet. Reasons for making this health change Health is not just about whether a person is challenged by a disease. I chose to make this condition change in order to further my physical, social and emotional well being. Physical activities help reduce weight and promote better sleep regardless of age or masculinity. I would like to reduce 30 pounds that I am overweight, and while keeping a diet may be forceful and not so feasible, employing straightforward exercise strategies will be my first choice of a health change.Advertising Looking for essay on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More Being proud of my physique would significantly assist in developing the social interactions I want. The observations I have made on the behavior of overweight students in school is not so attractive. Th ey tend to cluster together and receive taunting comments, which lower their faith in life. I want to make a health change in order to maintain satisfactory relationships with my present friends and be able to communicate confidently with others. Challenges likely to be faced Emotional support and the behavior other people rally will unquestionably present a challenge. Close friends and associations will play a central role in influencing my training schedule and the diet I intend to maintain. Group activities would thus cease, because my schedule will need individual effort without distractions. However, the greatest challenge will be choosing the most appropriate exercise to practice regularly. It would be essential to have a regular plan if I am to achieve my objectives. Scheduling, discipline and determination will be the factors considered in choosing an applicable practice. It would be useless reasonably to engage in a strenuous muscle application and put in lots of hours in t he gym only to give up after a week. Making the decision would be exceedingly difficult, considering I have not engaged in any practical exercise for a while. Time will also be an obstacle as I am significantly engaged with either homework or domestic duties. Whenever one gets busy, the time delegated for work-outs is usually sacrificed. I have reviewed specific medical articles, and the negative impacts of exercise others have experienced significantly scare me off. There are those who experience colds or running noses in the middle of training sessions. Other trainers complain about breathing problems and splitting headaches after sessions. Experiencing no changes as soon as they expect them will prove frustrating. In case the practice I employ does not yield visible results within the first month, then I may change the form of exercise or plainly relinquish. Ways of overcoming the challenges My present physical condition demands for regular exercise notwithstanding the challenge s I would face. I have high cholesterol for a young 25 year old, so in order to live longer and healthier, I have to take part in some form of physical activity. The bigger one gets, the harder it would be to practice some routines. I would be thus required to complete a substantial health change before I start suffering unnecessary mortifications. Exercise is usually strenuous and may involve a lot of wearisome activity. This will prove boring and I predict avoiding some responsibilities. However, devising methods to make it enjoyable would be meaningful. Exercising while having fun would unquestionably inspire me in the initiative to improve health.Advertising We will write a custom essay sample on Personal Health Change specifically for you for only $16.05 $11/page Learn More I consider doing my exercises at home through the use of exercise videos. This will reduce the uncomfortable situations experienced in gyms which may make one uncomfortable. The use of some complex machines may also reduce the esteem of an individual. Setting realistic fitness goals would be required depending on the pattern of physical activity. Studies indicate that most forms of practice would require consistency for around four months before producing physical benefits. It would be required to understand how different techniques work, how long they take to present visible or mental results, and how best to preserve the process. Benefits of healthy behavior The cholesterol issue will go away; I will look healthier and sexier and will have a strong body just like in high school, and will live longer.  Having a fit body, proper posture, agility and muscles will transparently create the impact I desire with the opposite sex. Engaging in physical activity will help me burn the extra calories hence assist in the supervision of my weight, which is a considerable problem at present. Physical activity improves concentration; any activity, which involves attentive ness, boosts the psychiatric process hence increasing sharpness and academic focus both in class and later years. Strength is also increased substantially when one specializes in meticulous work-outs of the muscles and stiff joints. Proper combination of healthful food and appropriate muscles training has traditionally proven to increase the endurance of people. A chance of catching a cold is substantially reduced as the immune system is generally jump-started by regular exercises. Conclusion Exercising and eating healthy have been proven to progress physical health. Nevertheless, there are several other minor details which affect people’s healthiness. Personal hygiene and social participation have traditionally fostered health in diverse ways. Keeping one’s body clean to thwart illnesses and avoid infections is imperative. Cleaning hands, brushing teeth, cleaning cutlery helps in preventing infections. One should strive to avoid the appearance of microbes in the body . Establishing social relationships prolongs life and increases productivity and positivism in life. Socialization may also increase knowledge, develop character and make an individual significantly healthy.Advertising Looking for essay on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More

Assignment2 Essay Example | Topics and Well Written Essays - 500 words

Assignment2 - Essay Example It would have been more appropriate if the memo had an introductory paragraph that outlined its purpose. A memo should not start with a main point without a proper introduction. The use of language and choice of words is of critical importance in technical communication. The memo does not consider this. Many of the sentences use words that make it discourteous to the residents (Anderson 34). It is advisable to urge people to abide by certain rules instead of commanding them. Many residents may feel agitated by the threats in the memo and the improper use of language. As highlighted above, each paragraph deserves a proper heading so that communication may be more straight forward. The use of capital letters in an entire sentence is considered as yelling to the residents, and is improper to use in the memo. Although the building manager exercises a form of authority, the communication style used should reflect his respect for the residents. In any case, the residents are the customers and deserve the highest consideration. Therefore, it is unwise to address them in a manner that can be considered rude. It would have been more appropriate for the building manager to highlight the problems and make suggestions of potential solutions. This would have persuaded the residents to follow the rules of tenancy. Notably, the memo should use logos in an effort to convince the residents that they can do more in ensuring a high level of functionality in the plaza. However, the memo used pathos in creating fear in many of the residents, which is not an effectiv e strategy. The memo should leave a room for the tenants to give their suggestions on the new terms of tenancy. It is critical to bear in mind that there are terms and conditions that define the tenancy agreement (49). Therefore, introducing new rules should not be a form of compulsion to the tenants. In addition, it is improper to

Sound effects Essay Example | Topics and Well Written Essays - 500 words

Sound effects - Essay Example The sound has been edited as dense because it complimented the seriousness of the plotline. Herein, it should be noted that the sources of the film are both outside and original. This has been made in direct accordance of dialogue delivery. I would state that throughout the film, one would note almost all the instruments of orchestra including violin, piano etc (Giannetti, 2010). The language was quiet simplistic with no swearing and coarse expressions. There are a number of dialogues that have been delivered. Few fancy dialogues have been added such as â€Å"Someone reminded me weed is good, now it seems it legal†. There is no narrator as watched in the trailer. However, few dialogues from the film have rather been used as a form of narration to ensure a storyline sneak. The delivery of dialogues has been done by a couple of actors including lead actor and supporting actor. The narrator of the film Wall Street: Money Never Sleeps is partially omniscient in nature. It should be noted that along the storyline, the narrator has been able to comment about the events that take place in the movie one after the other. In addition, dialogues have been bee vividly used to make sure that the mystery of the film is made complex for the audiences so that the interest is kept unaffected. The fact remains that the director and music director have been successful in keep BG for the film. Audiences might also note that there are couples of walla in the film. While watching the trailer of Captain America, it was noticed that the sound effects used in this movie are a combination of hard sounds and background sound effects. This is because, the trailer is showing scenes of weapons firing, auto vehicles driving and rushing by and door slamming. On the other hand, the trailer also shows scenes of Captain America being deployed in jungle with sounds in the background that are not synchronized explicitly with the scene in the trailer. There is also a voiceover

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