College Essay Samples

College Essay SamplesCollege students are in a hurry to get their college essays finished and ready for the exams so they can get accepted into their favorite colleges. Fortunately, there are some samples of college essay samples that have been prepared by those who have graduated from those colleges.The writing samples that you will find here are not that difficult to read and understand because they include college papers that the writers made a masterpiece out of. You will find this as an example of college essay samples. The writer of this article should be very proud to be seen as one of the best essay writers that ever lived.Some of the recent ones are described below:'Can You Change a Person's Essay?' This is the question that is asked by the essay writers when they write an essay. In this sample, the writer writes about how this person changed his essay at the end of the chapter. It tells a story about how the student managed to make his students admire him more each time he wrote an essay.'This is Your Opinion of the Essay?' The last essay sample is given in which the writer writes about how he feels about an essay.'How I Changed My Essay and Changed It', or 'I Changed My Essay' is the last one that is given in which the writer tries to convince the reader of what he says is true. It tells about how he kept changing his student's opinion every time he wrote an essay. The story goes through how the college student decided to change the topic of his essays so that it would catch the attention of his fellow students.When you have found your sample, then you can begin reading the way the writer made his readers feel. It is better if you can compare it with the other samples of college essay samples that you have encountered in the past.

Assessment An Essential Element Of The Counselling...

1. Assessment is an essential element of the counselling process and ethical client care. Through assessment, counsellors are able to ascertain important information about the nature, magnitude and impact of the problem ; the interplay between family , relationships and past experiences with respect to the problem; the client’s strength and readiness for counselling ; and whether counselling can be beneficial to the client (Drummond Jones, 2010). 2. There are two main approaches to successfully achieve a systematic and fully descriptive view of evaluation and assessment in counselling – the quantitative and qualitative approach. Both are effective ways to assess and communicate the nature, background and outcomes of the case. Results can provide the counsellor with the interpretation of certain behaviours and emotions of the client. 3. Quantitative assessment is the collection of data that can be analysed in terms of numerical scores and ratings. This task entails working with statistics, gathering, analysing, interpreting, and charting results, trends, and norms. Quantitative methods show the degree to which certain characteristics are present, such as frequency of activities, opinions, beliefs, or behaviours within a group (2nd Edition – Outreach Evaluation Resource Centre, 2013). 4. Qualitative assessment is data collection that does not lend itself to numerical methods but rather to interpretive standards. The measurement is more focused on comprehensiveShow MoreRelatedEssay Professiona and Organisational Issues in Counselling6158 Words   |  25 Pages1- Understand what is meant by Counselling 1.1 The term counselling facilitates personal and interpersonal functioning across the lifespan with the main focus on emotional, vocational, social, educational, health related and developmental concerns this encompasses a broad range of practices that help people to improve their well being, alleviate stress and maladjustment, reslove crisis and increases their ability to live more fully functioning lives. Counselling is unique in its attention toRead MoreMy Core Philosophy And It s Ongoing Development2547 Words   |  11 PagesIn formulating this essay I will give a descriptive account of my core philosophy and it s ongoing development. I will evidence my way of working in context to counselling theory, relating this to the course s guidelines. Giving reflections on personal, intrinsic values and beliefs, their application in practice within a placement setting. There are many emerging influences that shape both my professional and personal development as a practitioner. Accessing a vast array of life experiences, contributesRead MoreThe Ethical Framework And How Its Principles Promote Carl Roger s Ideas Within Person Centered Approach3642 Words   |  15 Pagesenable clients make their own choices and personal growth. A range of professional bodies provide self-regulation of counseling and psychotherapy. In this essay I shall discuss importance of the BACP Ethical Framework and how its principles promote Carl Roger’s ideas within Person-centered approach. I also include few major professional aspects that are fundamental in good counselling practice such as supervision, confidentiality, research or referrals. 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As a counsellor, the role of reflection is something that is essential in order to progress critical reasoning and evaluate one’s own abilities. â€Å"A Vision for the Future† (Department of Health, 1993) is a document developed to improve professional practice to maintain high standards of care. Reflection allows the individual to consider personal experiences which can lead to a wider range of perspectives; â€Å"Reflection is a forumRead MoreJill Reported Increased Capacity Of Managing Stressful Situations And Emotions2012 Words   |  9 PagesDue to Jill addressing underlying issues related to her drinking and feeling heard, she was able to pursue employment counselling and had started a job placement with Leads Employment Services which further increased her confidence. Jill’s self-care improved and that was she presented in clean clothing and had started to wear make-up to appointments. She reported practicing self-care often and had treated herself to a haircut. Jill shared she had attended a family gathering that we had discussed priorRead MoreMy Philosophy Of Nursing : Holistic Care For Individuals2421 Words   |  10 Pagesproviding holistic care for individuals by helping them achieve their optimal biopsychosocial spiritual wellness and enhancing their quality of life. I feel that the following are essential in facilitating this process (1) engaging in competent evidence-based practice, (2) being an advocate for patients, and (3) engaging in relational practice. Evidence-based practice allows nursing roles to evolve alongside scientific advancement in order to provide increasingly safe and competent care. It also informs

Ting´s Test A Short Story Essay - 1128 Words

Our story begins with the beautiful musical sounds of the world driven from their instruments by the onset of a mechanical age no-one predicted, nor expected. An awful time when rough toned noise crept remorselessly through every doorway, every window, polluting every passageway and quiet place until silence abandoned the people to their plight and was gone. With the passing of ages into centuries the population of Middleseton dwindled. Some, a handful at most had seen remnants of books, torn pages alive with mute pictures of dancers pirouetting to something unimaginable. And even now, when all was nearly over they continued to dream, to believe in music. A dream no-one had ever heard. Ting is a small sound, a sound hardly used. In the†¦show more content†¦Without them Middleseton as a town, as an entity had no claim to its place on the map. When all was finally lost, the musical Sounds abandoned their daily practice, rehearsals and performances, slipping away from their instruments not knowing when the world would hear their music again. No more vibrating with strings or disturbing the air through holes drilled in pipes. No Sounds sang children to sleep, nor lead them marching through lifes tapestry, clapping in time to their favourite tune, happy or sad. Ting was struggling, his natural instincts for survival were fading, he was losing the resolve to fight on. An overwhelming feeling to sit on the ground, to wait for the last chord to sound was getting harder to resist. Weighed down with angry emotions and unthinkable thoughts Ting, not looking where he was going stumbled down into a dark cavernous hole; a protected place shrouded in darkness where neither noise, nor rain was welcome. Ting scrambled to his feet. Where am I? A small glimmer of light, barely shining through the gloom brought a little comfort to Ting. It was a faint glow of hope that crept in with Ting, when inadvertently he dislodging a flagstone with the palms of his hands and fell forward. A rough edged tunnel snapped open. Ting tried to regain his balance, instead, he tumbled down a long, stone stairway coming to rest in a dark place where he peered with wide open eyes but sawShow MoreRelatedOil Boom in North Dakota5022 Words   |  21 Pagespack the city s two clubs, Whispers and Heartbreakers, every night. They smell like work. They wear dirty T-shirts. They fall asleep face first on the bar. And then there are the prostitutes. Tatiana, who asked that her real name not be used, noticed them wandering though the crowd looking for customers on her first night in North Dakota. They re not in there to tip the dancers, she says with a laugh. Williston is the heart of Bakken oil country, the Fort McMurray of the U.S. s north, for allRead MoreDisneyland Hong Kong8209 Words   |  33 Pagesenvironment. The report also comprises of an extensive analysis of the external, industry and internal environments. The external analysis uses the PESTLE factors to identify key environmental forces and trends. The industry analysis includes the Porter s five forces being employed in the case of Disney HK to analyse the competitive environment in which the potential profitability and survivability are greatly dependent on followed by the key success factors, competitor analysis and strategic group analysisRead More Jamaican Patois and the Power of Language in Reggae Music Essay4989 Words   |  20 Pagespublishing and creating poems in written in Creole such as, dub poetry, and dialogue in novels, short stories, and plays. In most written Creole modified Standard English is used. Following is an example of the variance of spelling of S tandard English to words in British Creole (Sebba 1, 1996). Table 1. Difference of Spellings in British Creole and Standard English Standard English Variants thing t’ing, ting nothing nutten, not’n’, notin’ no nuh, noh, nu can’t cyan, cyaan, kaan, kean (be)cause cawRead MoreConsumer Behaviour Towards Watches26763 Words   |  108 Pagesthe UK. Snowball sampling method was applied to distribute online questionnaire. In this study, the statistical data analyses in a form of SPSS with the help of Microsoft Excel were conducted by applying a method of inferential statistics T-test and F-test. The combinations of qualitative and quantitative were used to aid the explanation of the results. This work mainly focuses on culture, motivation, status and material consumption, generation Y and gender. It indicates that there has been a Read MoreDefine the Manager Terrain28443 Words   |  114 Pages56 56 60 61 61 Problems and decisions Summary 64 66 Analysing decision alternatives Decision-making styles, biases and errors Summary 68 70 71 Group decision making Summary 73 75 Unit summary Suggested answers to the self-test questions Suggested answers to the case study questions References 79 81 84 85 Unit 2 1 Overview Unit 2 is a survey of the terrain of managers. It provides you with a general understanding of the constraints and conditions facing managersRead MoreStrategy Management18281 Words   |  74 Pagesdemonstrate how companies gain and sustain competitive advantage. The strategic intent for the book is to combine quality and value with user-friendliness. The mental model I used throughout the process of writing and developing the project is Apple Inc.’s innovation approach, which tightly integrates different competencies to launch novel, but highly user-friendly products. I view this book, the different options for accompanying cases, and the additional instructor and student resources in much the sameRead MoreNetflix‟S Busi7980 Words   |  32 Pagesand trust that their partner will comply with the agreed contract terms. Problems can also arise when a customer changes the product speci cation and the division of labour between the teaming partners has to be renegotiated. These developments can test the marriage vows, particularly if there has been a mismatch of expectations between the parties, and ill feeling and disappointment can develop. At this stage, considerable time and eÚ ort has to be put into building trust in order to make the partnershipRead MoreLodging Inductry24737 Words   |  99 Pagesis to develop good versions of these products. The fault here is that without environmental scanning and trend analysis, the company will miss crucial changes in the market’s perceptions and expectations. 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Taxation - Theory - Practice & Law Residence and Source

Question: Discuss about theTaxation, Theory, Practice Law for Residence and Source. Answer: Residence and Source The taxability of the income depends upon the residential status of a person, thus, it is crucial for the tax purposes to determine the residential status of a person (Prince, 2013). In Australia, the residential status of an individual is determined by referring to the provisions of Australian tax law and the rules framed by the Australian Taxation Office in this behalf. Although, there is a proper definition of the term Resident in the Australian tax laws but in certain complex situations, one may lead to refer to the judicial case laws. The judicial case laws also provide foundation to resolve the complex issues related to the taxation matters. However, it should be kept in mind that the judicial cases are referred to only in the situations in which the issues could not be resolved by referring to the statutory provisions of taxation law (TaxConnections, 2016). According to the rules framed by the Australian Tax Office, the primary test that is conducted to work out the residential status of an individual is the Resides Test. As per this test, an individual already residing in Australia is deemed as resident for the tax purpose without applying any other provision or rule. This implies that an individual residing permanently in Australia will always be deemed as resident for tax purposes. In case of individuals not already residing in Australia, there are three conditions stipulated by the Australian Tax office, if any of these conditions get satisfied, the individual is regarded as resident for tax purposes. These three conditions are discussed as under: Domicile Test: Prescribed that the individual having permanent place of residence in Australia is deemed as resident (Australia Residency Test, 2016). 183 Day Test: If an individual has stayed in Australia for a period of 183 days or more in the year for which status is sought to be determined, then he/she is deemed as resident of (Residency- 183 day test, 2016). Superannuation Test: As per this test, the Australian government employees posted outside Australia are treated as resident of Australia. However, in regard to the above discussed first two conditions, it is to be noted that if the Australian Tax Office is satisfied that the permanent place of abode of the individual is outside Australia, then these conditions will not apply and the individual may not be regarded as resident of Australia in that case (Australia Residency Test, 2016). In the present case, Fred, who has migrated to Australia from the United Kingdom, satisfies the 183 day test as he has been in Australia for 11 month (Australia Residency Test, 2016). Further, considering the prevailing circumstances in the current case, the permanent place of adobe for Fred could also not said to be outside Australia. This is primarily due to two reasons, first is that he is living in Australia with family (not considering children here because they could not be migrated due to unavoidable reasons) and second is that Fred has rented out his residential property of the United kingdom. Therefore, concluding the discussion, it could be articulated that Fred is resident of Australia for tax purposes and thus, he will be liable to pay taxes to the government on income earned there. Case study 2: Ordinary Income The outcomes in respect of the cases have been discussed as under: Case 1: Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The primary issue arose before the court in this case was that whether a single transaction could be regarded as business and tax can be levied under the head business income on the person who carried out that transaction. Addressing this question, the first assertion of the court was that rather than thinking about the size of the transaction, one should consider the source from which that income emanates (Manyam, 2011). Thus, it becomes clear that for taxation purpose, even one single transaction could be brought to tax under the head business income, if the transaction was carried out with the business motive. Further, the court held that if the transaction related to land and property and securities was not with the business motive, rather the land, property or securities were held as investment, the gains can not be taxed as business income. The major outcomes of this case were as under: In case of land, property, and securities which are held as investment, the gains arising on sales or otherwise transfer of such land, property, and securities are not to be taxed as business income (MinterEllison, 2016). However, in cases wherein it is apparently clear that the activities are of business nature, the gains arising on sale or otherwise transfer of the securities, land, or property are to be taxed as business income (MinterEllison, 2016). Further, the court held that whether the transaction was a single transaction and whether or not it was commercial in nature, the gains arising from it shall be regarded as income, however, taxed it may be under any of the heads (MinterEllison, 2016). Further, the court stipulated that each case must be considered separately by going through the exact nature of the transaction (MinterEllison, 2016). Case 2: Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 Among various key cases on revenues and capital distinction for tax purposes, the Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 is an important one (Smith, 2003). In this case, the major issue that came up before the court was that whether the sale of land, which was being previously used in the mining operations by Scottish Australian Mining Co Ltd, could be taxed as revenue income merely because that some business nature operations were performed by the company to bring that land in a saleable condition. Addressing this question, the court held that the income arising on sale of such land is not assessable income. The court based this decision on the assertion that business nature activities were taken up only to realize the land in the most advantageous way. Thus, in this case, the sale of land was held to be as not an assessable income (Smith, 2003). Case 3: FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR This case involved a substantial question of law as regards taxation of sale of land. In this case, Whitfords Beach Pty Ltd purchased land in the year 1954, which was sold later on by carrying out some development work. Although, the primary issues in this case was same as that was raised in the case of Scottish Australian Mining Co Ltd but the circumstances were totally different. Court observed that the sale land in this case took place after altering the articles of association of the company so as to include wherein land development and sale as a business activity (Australian Government, 2016). Further, it was observed by the court that there was a change in the ownership that took place after the land was purchased. The court, by clearly making distinction between this case and the case of Scottish Australian Mining Co Ltd, held that the sale of land was assessable as business income. The judiciary observed that in this case, the taxpayer company was involved in more than the me re realization of the asset. Therefore, overriding the decision of the court in the case of Australian Mining Co Ltd, the court held that the sale of land by Whitfords Beach Pty Ltd was chargeable to tax as business income (Wolters Kluwer, 2016). Case 4: Statham Anor v FC of T 89 ATC 4070 In this case also the issue of tax on the sale of land was the reason of dispute between the taxpayer and the tax authorities. The taxpayer sold land, the net proceeds of which were assessed as the income from the business activities by the commissioner of income tax (Statham Anor. 2016). The taxpayer raised objections against the tax treatment given by the commissioner in respect of sale of such land. The taxpayer appealed in the court claiming that the tax treatment given by the commissioner is grossly wrong and the gains arising on the sale of land should not be taxed as business income. The court decided the case in favor of the taxpayer holding that the gains arising on the sale of land could not be regarded as the ordinary income or the income from business activities. The court based its decision on certain crucial grounds; one of them was that the activities of the taxpayer were not of business nature. In this regard, the court observed that the taxpayer was not working on any profit making scheme that could be associated with the sale of that land (Court Cases, 2016). Thus, in the prevailing circumstances, the taxpayer could not be held to be carrying on a business of land development. Further, the court ruled out that the mere fact that the farming business of the taxpayer was closed down, does not make the sale of land taxable as business income. Therefore, referring to the judicially pronouncements of other cases and considering the circumstances of the current case, the court held that the net proceeds of the sale of land can not be taxed as business income. Final order of the court also directed the commissioner to reimburse the expenses incurred by the taxpayer in connection with this appeal (Court Cases, 2016). Case 5: Casimaty v FC of T 97 ATC 5135 The law promulgated through this case was also to assist the taxation of the sale of land. In this case, the taxpayer was gifted a farm by his father. On this farm, the taxpayer was carrying on primary production activities and using a part of it for residential purposes. Later on, after several years, the taxpayer sold a part of the land from that farm (Casimaty's case, 2002). The tax authorities demanded tax on the gains arising on sale of that part of the land. The taxpayer challenged this decision of the tax authorities in the court by appealing that the gains on sale of part of the farm land were not chargeable to tax under section 25 (1) of the income tax assessment act (ITAA) 1936 (Australian Government, 2016). However, the decisions of the administrative appeal tribunal and the federal court came against the taxpayer. The federal court based its decision on the ground that the taxpayer was actively involved in planning and managing the sales of land, which in no case can be s aid to be involvement for mere realization of the asset. Challenging the decisions of the administrative appeal tribunal and the federal court, the taxpayer appealed in the high court. The high court turned down the decisions of the administrative appeal tribunal and the federal court by deciding the case in favor of the taxpayer. The high court held that the activities carried out by the taxpayer in connection with the sale of part of the land were not in the nature of business of land development (Casimaty's case, 2002). Thus, the gains arising from the sale of part of the land could not be taxed in the hands of the taxpayer under section 25 (1) of the ITAA 1936. The high court based its decision on the ground that the taxpayer was not directly involved in advertising the sale of land and other activities that are considered to be indicative of business of land development (Casimaty's case, 2002). Case 6: Moana Sand Pty Ltd v FC of T 88 ATC 4897 The sale of land and the dominant purpose of the taxpayer in selling that land was the primary finding of this case. The court observed that it is a well established law to consider the dominant purpose and intention of the party to use the land in deciding to tax the proceeds of sale of land. At the first stage, the tribunal asserted that the intention of the taxpayer was not to make profits from the sale of property. It was found that the taxpayer was using the land for the use in connection with the business activity such as sale of sand. Thus, the property was being used as the permanent asset in the business by the taxpayer and not as a trading asset. Based on these arguments, the tribunal held the gains on sale of land not chargeable to tax as ordinary business income (Moana Sand Case, 2016). However, on further appeal, the federal court pronounced that the sale of land in this case was chargeable on revenue account as well as capital account. Case 7: Crow v FC of T 88 ATC 4620 In this case, the court held that the activities of the taxpayer were identifiable in the nature of business of land development. Therefore, the court held the transaction of sale of land in this case was on revenues account and thus, liable to tax under section 25(1) of ITAA of 1936. The court observed that the description of the activities that the taxpayer was carrying in relation to the land development showed that these activities were in the nature of business (Crow v FC, 2016). In this regard, the court noted that the taxpayer carried out various land development tasks on such land before disposing that off finally. Further, in the case, the purpose behind purchase of the land was clearly identifiable, which was to carry out land development by subdividing it. Therefore, considering the stated purpose of use of land and the nature of the substantial activities that were being carried out by the taxpayer in relation to development of that land, the court pronounced that the sal e of land need to be brought to tax under section 25 (1) of ITAA 1936 (Crow v FC, 2016). Case 8: McCurry Anor v FC of T 98 ATC 4487 In this case, the court observed that the activities of the taxpayer in relation to land were not merely to assist in realization of the land, but these were more than that and signifying the existence of profit making motive. In this case, two brothers purchased a land and constructed three houses on that land. However, they were not able sale the houses initially and for that reason they decided to use two of the houses as residence. After some time using those houses for own residence, they sold them making huge profits out of that sale. The taxpayers were of the view that the profit earned on the sale of the houses was not chargeable to tax as ordinary income (Webb Martin, 2016). However, the court pronounced its decision based on the inherent intention of the taxpayer, which was to use the land in profit making activities and earn profit. The court based its decision on the finding that the taxpayer did not take required steps to let out the property and further, it was likely that to repay the heavy bank loan, they would be selling the property shortly (Webb Martin, 2016). References Australian Government. 2016. Income tax: whether profits on isolated transactions are income. [Online]. Available at: https://law.ato.gov.au/atolaw/view.htm?DocID=TXR/TR923/NAT/ATO/00001 [Accessed on: 10 August 2016]. Casimaty's case. 2002. Sale of subdivided farm land - Income or capital gain? [Online]. Available at: https://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2002273/00001 [Accessed on: 10 August 2016]. Court Cases. 2016. Statham Anor v. Federal Commissioner of Taxation, Federal Court of Australia, Full Court, 23 December 1988 [Online]. Available at: https://www.iknow.cch.com.au/document/atagUio544343sl16788832/statham-anor-v-federal-commissioner-of-taxation-federal-court-of-australia-full-court-23-december-1988 [Accessed on: 10 August 2016]. Crow v FC, 2016. ATO Interpretative Decision. [Online]. Available at: https://www.ato.gov.au/law/view/document?docid=AID/AID200155/00001 [Accessed on: 10 August 2016]. Australian government. 2016. Federal Register ofLegislation. [Online]. Available at: https://www.legislation.gov.au/Details/C2013C00040 [Accessed on: 10 August 2016]. Manyam, J. 2011. Taxation of Gains from Banking and Insurance Businesses in New Zealand. Revenue Law Journal, 20(1), pp. 1-29. MinterEllison. 2016. Australian tax brief. [Online]. Available at: https://www.minterellison.com/Pub/N/201002_ATB/ [Accessed on: 10 August 2016]. Moana Sand Case. 2016. Moana Sand Pty Ltd v FC. [Online]. Available at: https://www.austlii.edu.au/au/journals/JlATax/1999/13.html [Accessed on: 10 August 2016]. Prince, J.B. 2013. Tax for Australians for dummies. John Wiley Sons. Residency- 183 day test. 2016. [Online]. Available at: https://www.ato.gov.au/Individuals/International-tax-for-individuals/In-detail/Residency/Residency---the-183-day-test/ [Accessed on: 10 August 2016]. Residency Test. 2016. [Online]. Available at: https://www.ato.gov.au/Individuals/International-tax-for-individuals/Work-out-your-tax-residency/Residency-tests/ [Accessed on: 10 August 2016]. Smith, A. 2003. Taxation Institute of Australia. [Online]. Available at: file:///C:/Users/Abasus%20Solution/Downloads/d020520030207_prop_development_smith.pdf [Accessed on: 10 August 2016]. Statham Anor. 2016. Statham Anor v. Federal Commissioner of Taxation. [Online]. Available at: https://law.ato.gov.au/atolaw/view.htm?locid=%27JUD/89ATC4070%27PiT=99991231235958 [Accessed on: 10 August 2016]. Webb Martin. 2016. Complex tax issues taking up time. [Online]. Available at: https://www.webbmartinconsulting.com.au/#!PropertySubdivision/c7zf/551ba1e30cf215f35a2ff93e [Accessed on: 10 August 2016]. Wolters Kluwer. 2016. Federal Commissioner of Taxation v. Whitfords Beach Pty. Ltd., High Court of Australia, 17 March 1982. [Online]. Available at: https://www.iknow.cch.com.au/document/atagUio549860sl16841994/federal-commissioner-of-taxation-v-whitfords-beach-pty-ltd-high-court-of-australia-17-march-1982 [Accessed on: 10 August 2016].