Thursday, January 23, 2020

The Salton Sea Essay -- Geography

The Salton Sea Introduction The Salton Basin , a below-sea-level depression which extends on the north from Palm Springs , California, to the Gulf of California , in the south. The Salton Sea has undergone historic cycles of filling with water and later drying up. The most recent predecessor to the Sea, that being Lake Cahuilla , last filled this area between 300 to 500 years ago and at one time had a surface elevation above sea level. In 1905 the flooding of the Colorado River was accidentally diverted into the Salton though and thus the Salton Sea was born. When the Colorado River floods retreated in 1907, the surface elevation of the Salton Sea slowly began to drop until the 1930ï ¿ ½s when agricultural drainage from the Imperial and Coachella Valleys sustained its level. Soon after , this Sea was turned into a state recreation area, wildlife refuge and a sport fishery. To this day, agricultural drainage and run-off is the major source of water inflow to the Salton Sea. When it was Healthy When the Sea was healthy it, drew recreationists from all around and was a popular sport fishing site. The marine level of salinity made it a great place to race boats and allowed for the introduction of salt water marine life. With all this attention the north side shore line soon became the Salton Sea State Recreation Area . Not only was this area attractive to people , but it was soon populated by birds and turned into a critical link for flocks of migratory birds along the Pacific Flyway. As a result , the Salton Sea National Wildlife Refuge was established on the south end of the Sea in the 1950ï ¿ ½s.(The Salton Sea Authority and the Bureau of Reclamation , 1997) Current Conditions Today the Salton Sea contains 7.3... ...tm 4. Hunter, Duncan & Lewis, Jerry & Brown, George &Calvert, Ken(1998).Speaker Gingrich, Mary Bono join Salton Sea Task Force in unveiling "Sonny Bono Memorial Salton Sea Reclamation Act". Congressional Salton Sea Task Force. 5. Kellert, S.R. and E.O. Wilson, editors. 1993 The Biophilia Hypothesis. Island Press, Washington, DC 6. NEPA. 1998. The NEPA Fact Sheet. Online. Available http://www.gsa.gov/pbs/pt/call-in/factshet/0397/03_97_9.htm 7. Salton Sea Authority and Bureau of Reclamation .1997. The Salton Sea : Opportunities and Challenges. A brochure. 8. Taylor, Dan. 1998. Audubon Society Inspired to Action by Bird Die -offs . 17 Jan. 1998 . E-mail . Available bkus@sunstroke.sdsu.edu 9. The Salton Sea Authority and the California State Water Commission presentation of : Salton Sea Symposium II - various speakers. The Salton Sea - January 1998

Wednesday, January 15, 2020

My Name Is Asher Lev

Name: Waleed Khokhar Date: 11/13/12 Word Count: appx 900 Which character intrigues you the most? The protagonist and narrator of the book, â€Å"My name is Asher Lev† Asher Lev’s story begins with him as a young boy from a Jewish family. A young boy who lived in conservative community that was strict and fascist in nature when it comes to religion. Two conflicting forces play an important role in Asher Lev’s story. One, Asher Lev’s up tight and all- encompassing religious community, and the other his intense passion and desire to create art.Throughout Asher Lev’s life as a young child and as an adult, he had to trade-off between his love of creating art and/or following his family and community religious traditions. How Asher grows up with such intense friction in his mind of these two subjects is something important to elucidate. The decisions he made and the actions he took shaped his future. Asher grew up in an old-fashioned Jewish community of L adover; a community filled with narrow-minded people who did not want to look at the world beyond their realms. Due to this, Asher Lev was always in conflict with himself, his family and the community.As Aryeh, Asher Lev’s father said, â€Å"If you were a genius in mathematics, I would understand. If you were a genius in writing, I would also understand. If you were a genius in Gemorra, I would certainly understand. However, a genius in drawing is foolishness, and I will not let it interfere with our lives. Do you understand me, Asher? † (pg. 136). Asher’s father always condemned his work and wanted him to give up art. However, art surrounded and reflected in every part of Asher’s life. It is interesting to see even under immense pressure of his father Asher continued to draw.Usually, kids become rebellious if restricted. In this case, Asher just suppressed his feelings and confined to himself. Asher’s personality is the most mesmerizing in this bo ok. Living in a strictly religious family as boy and continually opposed by several people on creating art, Asher still managed to pursue his passion. It was a marvel in its own. Nonetheless, these two aspects of life balance out each other and play the most apprehensive part in his life. Asher’s creativity is one of the reasons he was able to continue with his work.One can see this when Asher uses common life material and create tools to paint (citation required). It is obvious that Asher possessed the gift of drawing.. Another aspect one needs to look at is Asher’s desperation and his urge to find such creative ways to express him in form of art. He was burning with desire to express his emotions by drawing. On one occasion, his strong influences lead him to steal paints from a shop. However, ethics and morals from his family teachings embedded in him evoked his conscience, and he eventually returned them.Such endeavors, at such a young age, living in such ascetic so ciety requires a lot of guts. It brings the crisp and twist in a story and binds a reader to discover of what lies ahead. In addition, it is hard to ignore how a young child with such creativity uses such ingenious ways to pursue his passion as Asher uses ashes to paint. It reminds me of a famous idiom ‘necessity is the mother of invention’. In the beginning, Asher did not understand his cravings as a child and innocuously doodled which turned into structured drawing later in his life.Furthermore, an on-going friction permeated inside Asher. He was confused with what was allowed to draw and what was deemed intolerable in his community. This is most evident when Asher’s father would not come to Asher’s art exhibitions, which displayed nude and crucifixion pictures. Asher justified such painting by saying (Book 11, pg. 303), â€Å"A naked women is a women without clothes. A nude is an artist's personal vision of a body without clothes. † â€Å"Is suc h a personal vision important in your art? † â€Å"That's what art is, Papa.It's a person's private vision expressed in aesthetic. † This brings Asher in the contradiction to his upbringing, what his beliefs were and what the world of art wants. It is astonishing for a reader of how Asher well aware that his father reproved nude paintings and yet without hesitation he invites his father. An analysis to this could be that Asher was so lost in the hymn of his passion that his childhood values were fading away. Whether these values would instill in Asher is something that intrigues a reader to continue with the story.Additionally, Asher’s interaction with an artist named Jacob Kahn, who immensely drew Asher towards new dimensions of art played the most significant role in this story. Asher learns different styles of painting and hones his skills under Kahn’s mentorship. Working with Kahn once again Asher faces the dilemma of whether to follow his religious te achings or follow the eccentric ways of world of art. Kahn played a pivotal role in Asher’s life and persuaded him to draw nude and crucifixion pictures, which were against Asher’s religion, Asher hesitant but open to learn suppressed his feelings and drew.Here once again, Asher prioritized art over his family and religion. In contrast, it is evident that Asher has not completely strayed away from his religious teaching as he continued to observe his Jewish dietary laws when he was away at Kahn’s beach house. Likewise, Asher leaves the reader tangled that whether he would lean back to his childhood education or ensue the world of art. Finally, the most controversial side of Asher becomes flamboyant when he drew his mother’s picture in form of crucifixion and invited his parents to his exhibition.Asher was well aware that his painting would bring great pain to his family and his community as crucifixion in Judaism is a taboo. Asher knowing the consequences will be dire yet he prioritized artistic world over Jewish world. From Asher’s point of view, this drawing only portrayed his emotions and it was targeted toward world of art where it carries a different meaning and only artists understand its value, whereas, Jewish community was naive of language of paint. Asher motive to invite his parents to gallery is questionable.A concern that arises is why Asher would invite his family to his exhibition. Did he deliberately want to inflict pain to his family and finally part away or was it another episode of innocence. The most bewildering scenes of this book which must have left several readers confused was in the ending chapter of the book where Asher stood thinking about his decisions in his life. Asher had to decide whether he wanted himself or religion; himself or family; and/or himself or art.Similarly, the writer has portrayed Asher’s uncanny nature and it leaves many questions in a readers mind. The book concludes in ma ny ways unresolved, as Asher was not fully comfortable with the decisions he had made. My Name is Asher Lev ends with protagonist banished from his people as Rebbe asked him to leave. So far, there are no means to conclude that Asher had embarked himself away from his family and community. No conclusive or unanimous consensus about Asher’s future choices

Monday, January 6, 2020

Price Matter At Customers Drugs And Treatment For...

Prices matter to customers. Donna Scrivens*, a 39-year-old deli owner living with Multiple Sclerosis, knows this as well as anyone does. Last August, when Scrivens was forced to raise prices on her ever-popular breakfast egg sandwiches, customers turned to alternatives. â€Å"Even some of the regulars stopped coming. People notice, and they have other options.† So why isn’t this also true for big pharma? As a consultant to pharmaceutical companies for three years, I talked to people afflicted with disease – like Donna – about affordability of their treatments. For some of the newest treatments on the market, drug prices, and subsequently patient costs, have reached unsustainably high levels. There is no denying that drug development has improved the lives of patients. â€Å"Rational drug design†, the process of developing medications based on the identification of a specific biological target, has produced promising new medications. For instance, Gleevec (imatinib) is a treatment for Chronic Myelogenous Leukemia (CML). In contrast to many chemotherapy agents which have a relatively non-specific impact on rapidly-dividing cancer cell and on the body’s healthy cells, Gleevec targets the disease itself. Drugs like Gleevec have significantly prolonged the lives of patients afflicted with diseases once thought to be deadly and incurable. But a drug is useless if people can’t afford it. Particularly in the last ten years, representatives of the pharmaceutical industry have provided a

Sunday, December 29, 2019

From Description to Analysis - 765 Words

From Description to Analysis nbsp; The Problem: One of the most difficult and important skills I teach to my Reading amp; Composition students is that of moving from descriptive writing (what amounts to plot summary in an English literature class) to analytic writing, to writing that communicates the students ideas rather than the studied authors ideas. By the middle point of the semester, students for the most part have understood how to present a central argument for their papers, but they do not write in such a way that their argument pervades the essay assignment. Because composition teachers rely on a distinction between arguments and evidence, students often do not see how their evidence (the bulk of their essay) can be†¦show more content†¦At the same time, I make clear to students that they can (and often should) situate their ideas in relation to the events of the story, but that they should emphasize their ideas rather than the fictional events. The worksheets then offer examples (like the following based on Camus The Guest) of both plot summary and analytic writing: nbsp; †¢ Description (plot summary): The men walk together, but then a bird rips the sky into two, and Daru is happy. Daru rejoices in separation. nbsp; †¢ Analysis: Daru still plays host to the Arab as they walk over the land. However, Daru will soon separate from his burdensome guest, and so he rejoices when the bird splits the sky into two parts, signaling separation. nbsp; As we read through this example, I draw the students attention to how the meaning but not the language has become complex in the analytic statement. We then discuss what useful ideas the analytic statement adds: that Daru is a host in this relationship, that the splitting sky mirrors the mens impending separation, and that Daru is made happy because of this meaning. nbsp; The second half of the worksheets break this writing down into a three-step process: first, summarizing or describing a quotation, second, interpreting that quotation (close reading), and third, transforming one of thoseShow MoreRelatedGlobal: Strategic Management and Analysis1041 Words   |  5 PagesQuestions 1. Brief description of the context and of the decision which has to be made. 2. SWOT analysis, including: †¢ An internal analysis (Strengths Weaknesses of Illy Espressamente) †¢ An external analysis (Opportunities Threats from the Global Coffee Market). †¢ A strategic SWOT analysis, crossing internal external analyses, in order to determine strategic directions for the internationalization of Espressamente. 3. Analysis of each of the 7 foreign markets considered for expansion: Read MoreEssay about Hrm/531 Week Two928 Words   |  4 Pagescomfortable with the week objectives of job analysis and job descriptions. Job Analysis A job analysis uses the process of collecting information on how to accomplish a specific profession. It explores the necessary skills to complete the job, personnel’s responsibilities, and the working environment. A job analysis takes into account of recruiting for the profession like advertising and developing employees. After composing this investigation, a job analysis is able to constructs job titles, jobRead MoreDocx1409 Words   |  6 Pages1.0. Job Analysis As like any other organization, Citycell also exist to accomplish its organizational goal and objective. Achievement of organizational goal requires collective efforts (work) of a number of employees rather than individual effort. 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I will examine the challenges for designing thisRead MoreEssay on Job Analysis HRM530896 Words   |  4 Pagesï » ¿ Job Analysis / Job Description HRM 530 January 22, 2015 Compare two (2) job positions from the episode and perform a job analysis of each position. The two job position I compared from the episode and perform a job analysis of each position, the â€Å"Undercover Boss† comparing two positions from the Norwegian Cruise Line episode, there are crew staff and recreation staff. In cooperation positions are significant for the positive organization of the ship. Visitors look forward toRead MoreJob Analysis For The Hr Manager Position1203 Words   |  5 Pagesspecific job analysis procedure that I would utilize to develop the job description for the HR manager position. 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Saturday, December 21, 2019

A History of Curriculum Changes in Public Schools - 783 Words

A History of Curriculum Changes in Public Schools The curriculum of the public school system in America has transformed greatly over time. Its original roots that branch from early Puritan schools where the Bible was taught to where education was offered only to the privileged. Most schools had an educational system based on religious teaching methods. The government became involved, and developed an unconstitutional clause known as the separation of church and state. Schools were no longer simply based on training future theologians. A more structural foundation for the American educational curriculum incorporated reading arithmetic and writing. The main focus of schools was from teaching moral values. The American public school†¦show more content†¦These three elements combine to offer a strong foundation from which educators can begin to address what is taught at all levels, the needs of a respondent society, and the changing roles of classroom practitioners. The presence of religion often triggered controversy on the elementary school level. Some schools districts now recognize that it is wrongShow MoreRelatedPublic Education Has Negatively Affected Children1417 Words   |  6 Pagesreport released last week, the business school [Harvard] indicated that 47 percent of its alumni. . . saw little improvement in the K-12 education system.† Even though public education can have a positive influence, rising high school dropout rates, increasing juvenile crime, and the falling of American education’s global rating causes some parents to wonder if public education is truly working. Public education has negatively affected children. First, public education has negatively affected childrenRead MoreEducational Philosophy: Metaphysics, Epistemology, Axiology, and Logic1746 Words   |  7 Pagesclassroom and often dispensing plenty of corporal punishment. 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This timeline will focus on different eras of time from the Evolutionary Era, to the Modern Era, to the Postmodern Era. This timeline willRead MorePublic Schools And Public School908 Words   |  4 Pageslife situations† we are teaching in public school. You may, however, felt the frustration of trying to do taxes, buy a house, or balance a checkbook for the first time and felt underprepared. Our public school system leaves students unprepared for the adult world. Public k12 school curriculums don’t teach students to be informed adults, but rather teach them to recite random facts for tests without absorbing the information or applying it to life. Many high school graduates feel underprepared for collegeRead MoreEducating Multicultural Curriculum Reform : School Curriculums Are Largely Biased Towards The Views Of Americans With European Her itage Essay1135 Words   |  5 PagesMulticultural Curriculum Reform†, school curriculums are largely biased towards the views of Americans with European heritage, which is distorting the worldviews of American students and severely under representing minorities. A multi-cultural approach to instruction is needed to help decrease, and eliminate the justification of, the feeling of superiority felt among many white Americans. 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Chris Christie, a republican presidential candidate of New Jersey, believes that our public education system is failing our childrenRead MoreEssay On Strategic Stewardship1418 Words   |  6 PagesStrategic Stewardship As a private church school where the majority of students come from the sponsoring church and the churches in the surrounding areas, it is imperative that the school to operate in a spiritual climate that fosters a strong Biblical curriculum and chapel program that parents want. The primary reason that the families send their children to our school is that the truths of Scripture are openly and passionately taught in the classrooms, as well as prayers and the discipleship worldviewRead MoreSpecial Students With Disabilities And Culturally Diverse Needs862 Words   |  4 Pagesculturally diverse needs, and access to grade appropriate general education curriculum for students with severe intellectual disabilities. Before discussing the present, let us look at the past to understand the future. During the 1970s, it is estimated around 20% of students with disabilities were receiving an education from a public school (Yell, 2012). Children with special needs were first provided access to public education programs with the signing of the Education for All Handicapped Children

Friday, December 13, 2019

Inanimate Object Free Essays

Nina Ferrer Professor Susan Chapman English 111 21 February 2013 The darkness is slowly scaring me making me feel overwhelmed. I can’t see anything. I feel suffocated and musty with all these boxes stocked next to me and on top of me. We will write a custom essay sample on Inanimate Object or any similar topic only for you Order Now I’ve been here for so long and I feel so hopeless and useless. Then suddenly a bright light shines on me and I finally feel free from this very comfortless home. I wish someone would open this lid on top of me so I can breath in fresh air. But here I am staying strong and just patiently waiting. Then suddenly, I am lifted, opened, and place on top of a flat surface. I feel so nervous. I am hearing human voices. My wish is granted. It is my time, and I am free! My thoughts are running, I wonder if this little boy will pick me. My skin color is black with a shade of silver and red. I have thick bottoms and have plenty of grip. I was made from China but I was made to improve performances, protect ankles, and give extra comfort. I was created prepared. As my top is removed, the open air almost suffocated me. Just then I was lifted into the air and slammed onto he floor. Then suddenly for the first time, I feel human feet inside me. I am moving. He’s walking back and fourth with me and I can see my reflection through the mirror on the floor. I look handsome on his feet. Matching white socks would go so perfect with me. He took his feet off me, and before I can even prepare myself for what is about to happen, I am swung into the air, and slammed back inside the box. He still hasn’t closed the lid, I can see the little boy staring at me with such an unsure face. I was tossed inside the box and the lid of the box is slammed, I’ve been here before. As light shines on me, fresh air hits me again, and I’m home. I am inside the little boys room. He finally took me out the box and he tried me on once again. He’s running around with me, jumping up and down. Ouch! I am not used to all this impact and pressure, although the boy is little. He’s looking at me through the mirror, and I can see that he has bought white socks as well. I am ecstatic, I do not want bare, smelly feet inside me. My owner finally takes his feet out and puts me on the bed and walks away. Patiently waiting, the little boy comes in rushing, full of energy, and I can see him changing into basketball shorts and putting socks on. Then a sudden whip-lash, he grabs me and he slips his feet inside super fast. He’s running now, I can feel myself being stepped on, and I am also stepping on dirty floor. He runs outside, and this is my first time stepping on concrete, I hope I don’t get creased or stepped on by other shoes. I am so nervous I can barely catch my breath. I can feel sweat and moist already surround my soles. We finally arrive at the park. I see my fellow basketball shoes all looking very sharp, but I believe nothing can compare to me I am the best, and I am here to make sure I protect my owners ankles and feet and to help him play better, and give him extra boost to hop and jump. As my owner is running, I see the ball being dribbled in front of me. As scared as I am as of now, I have to face this. This is my job. My owner and I just jumped. And before I knew it I was back on the ground. Here I am still keeping up and running. I’ve gotten stepped on so many times. I am exhausted. I’m moving left to right, and running back and fourth a full court so fast. I just want. I have so many scratches and dirt on me from all the other shoes. I hope my owner finishes playing already. Before I can take one final breath, he suddenly stopped and we started walking. I’m guessing he’s tired. I wish we can head home already. Finally, we arrive home. I am extremely weary and depleted, but my spirit is still strong. I feel so accomplished that although I was beaten up and left like this, I’ve completed my main task to protect my owner, and at the same time make him look good and keep him safe. As my owner takes me off, I feel so much air coming inside, I can breath better, he picks me up and wipes me with a cold wet cloth. He puts me back in where I belong . The box is closed, and darkness once again overtakes me. Even though I am unaware of when the next time I will step on the ground, hopefully soon, what I do know is that, I’ve completed my main task. And instead of being in a dark room suffocated with other boxes, I am home, waiting for another adventure. How to cite Inanimate Object, Papers

Thursday, December 5, 2019

The Problem Cited by David - A Dentist by Profession

Question: Case Study: The Problem Cited by David, A Dentist by Profession. Answer: I have researched into the problem cited by David, a Dentist by profession and one of my clients of long standing. In my opinion and as per the information that I have been able to gather in context to Davids case study, I have found that Dentists are allowed deductions for the following expenses related to their professional duties Cost of medicines and other profession related medical supplies Cost of computer equipment and software (Depreciation can be claimed if cost is more than $300) Equipment such as Dictaphone or other recording device (Depreciation can be claimed if cost is more than $300) Travel costs between hospital, surgery and patient visits Subscriptions and Fees of Professional Association Charges for Annual Practicing Certificate Costs and maintenance of Professional Library (Depreciation can be claimed if cost is more than $300) Subscriptions for Technical Journals Premiums of Professional Indemnity Insurance Professionals practicing in any segment of the healthcare sector are subjected to the legal regulations and taxation laws as any other taxpayer and on the basis of this assumption[2], I can safely deduce that David will also be considered for taxation matters related to his Assessable Income Sources of Income Deductions as listed above Allowable expenses related to his practice as a professional healthcare specialist. Assessable Income Income as such does not find any description or definition either in the Income Tax Assessment Act of 1936 (ITAA, 1936) nor in the Income Tax Assessment Act of 1997 (ITAA, 1997). It has been left to the Common Law Interpretation to arrive at a realistic conclusion depending on the case to case basis[3]. In Davids case study his Assessable Income, as defined under Section 6-1(1) of the Act, shall consists of his Ordinary Income, as per Section 6-5(1) of the Act and Statutory Income, as per Section 6-10(2) of the Act. Sources of Income It must also be put on record that Ordinary Income of David will be the income derived by him as per ordinary concepts[4] and these include his professional practice as a dentist. On the other hand, David has also given me information that he has certain other sources of income, including his investments, rentals and interest that he derives on a regular basis. These shall be treated as his Statutory Incomes and shall also form part of his total assessable income[5]. Deductions In the Income Tax Assessment Acts, both of 1936 and 1997, deductions for all taxpayers are classified under General Deductions and Specific Deductions. I will refer to ITAA, 1997 where Section 8-1 is used for defining the General Deductions and Section 8-5 which defines the Specific Deductions[6]. I will give salient features of these deductions here and take up in detail their implications on David in the paragraphs below, titled General and Specific Deductions. Broadly, General Deductions are those which are claimed against expenses which David would have incurred for producing income. Specific Deductions are those which include expenses which David would have incurred for maintaining the capital assets which are to be used by him in his professional practice. Allowable Expenses In the paragraph above, I have listed 9 expenses which David can claim as these relate to his profession. Out of these nine listed expenses, there are certain, as noted below, which can be covered under General Deductions and the others can be classified under the Specific Deductions category[7]. These have also been elaborated by me in my explanations given below under the heading General and Specific Deductions. Explanation of General and Specific Deductions I can further explain General Deductions under the following headings Positive Limbs covered under Sub-Section 8-1(1) Deductions which David can claim under this sub-section of the Act will include all those expenses which are incurred by him in producing income[8]. These will obviously be those expenses which are incurred by David when he is pursuing active practice as a dentist. These also include those expenses which are incurred by David while continuing his profession as a dentist. This can be further elaborate to include those periods in which David is not performing as an active, practicing dentist but is still running and maintaining his clinic[9]. This is allowed under this sub-section of the Act, which clearly describes it by using the words Quote Necessarily incurred in carrying on a business for the purpose of gaining or producing income Unquote. Negative Limbs covered under Sub-Section 8-1(2) All the expenses which are incurred by Davis for covering his personal needs will be covered under this limb. Such expenses are not considered for deduction purposes. These expenses do not establish a connection with Davids professional activities as a practicing dentist nor do they have any connection with his running or maintaining his practice or clinic[10]. Conclusion Positive Limb Deductions under Sub-Section 8-1(1) of the Act also specify that allowable deductions will include expenses to the extent that an expense can still be deductible if a portion of it is being used for maintaining or sustaining the business. A dentist is considered to be a self-employed individual[11], who is running a business, broadly termed as practice and the law also states that it is not necessary for a business to be a continuous activity. David is a self-employed individual, running a practice and hence his expenses, whether falling under General or Specific Deductions shall be allowed as deductible as long as they are connected with the running and maintaining of the practice. All the nine expenses listed above, are covered under Positive Limbs segment of deductible expenses and hence David is correct in assuming that he can claim them as deductions from his assessable incomes[12]. Bibliography Bakker, A. and Kloosterhof, S. 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[4] FCT v Cooke Sherden [5] W. D. Jorgenson R. Landon (ed.). Tax reform and the cost of capital: an international comparison (Washington, DC: Brookings Institution Press, 1993), 59. [6] R. A. Tooma (ed.). Legislating against Tax Avoidance (Amsterdam: IBFD, 2008), 302. [7] L. Nethercott, G. A. Richardson and K. Devos. Australian Taxation Study Manual: Questions and Suggested Solutions (Sydney: CCH Australia Limited, 2010), 215. [8] W. D. Jorgenson R. Landon (ed.). Tax reform and the cost of capital: an international comparison (Washington, DC: Brookings Institution Press, 1993), 63. [9] A. Bakker and S. Kloosterhof (ed.). Tax risk management. (Amsterdam: IBFD, 2010), 143. [10] L. Coughlan. The Law and You (Glebe, NSW: Pascal Press, 2003), 57. [11] L. Nethercott, G. A. Richardson and K. Devos. Australian Taxation Study Manual: Questions and Suggested Solutions (Sydney: CCH Australia Limited, 2010), 235. [12] L. Coughlan. The Law and You (Glebe, NSW: Pascal Press, 2003), 57.