Taxation Rulings And Fringe Benefit Tax †Myassignmenthelp.Com

Question: Discuss About The Taxation Rulings And Fringe Benefit Tax Assessment? Answer: Introducation As determined under taxation rulings of MT 2027 under sub section 136 (1), the use of the assessable income will be considered based on the private usage. Despite of this, as per sub-section 136 (1), has stated on the various types of the operating cost as per the valuation method has been used in the business and the same has been stated with the private use made by the associate or the employees. As per the paragraph 3, the different types of the Miscellaneous Taxation Ruling is required for the business in terms of recording in the logbook and the same has been seen as an identical form of the document for the use in the private use of a car and the same has been applied as per the operating cost methodology. It has been further determined that the different types of the consideration made in the taxation has been based on the travelling distance of Charlie with more than 50,000 km relating to work. The operational cost model is applicable for the determination of the fringe benef it of the car and the same has been complied with the sub-section 136 (1) of the Miscellaneous Taxation Rulings of 2027 (Australian Trade Commission, 2015). The main question has been seen in terms of the determination of taxation arise out of the business and personal use. Henceforth, the car used by the employee was taken exclusively in course in generating the assessable income of the employee. The various considerations has been taken with various factors in assessing of the income which needs to be produced as per the assessable income and done as per sub section 136 (1). The study has further followed the course of employment that has been able to provide the various types of the business activity carried with the employment activity of the employee constituted with the use of FBT. In addition to this, the car made by the associate has been taken into consideration with the business which is carried out in a similar fashion and considered for the purpose of business use. As per the given in the case, Charlie has made use of the vehicle at the time of his employment and this has been carried out with the business activities. Charlie has been further seen to use the car in the production of the assessable income of the employee and the same has been able to attract Fringe benefit Tax. The various types of the test has been further seen to be based on the as per both private and business for FBT and the same has been seen to be applicable with assessing the deductibility rationale under section 51 of the Income Tax Assessment Act 1997. Different types of the evidences has been inferred from use of car by the use of employment and the same needs to be considered as per the deductions of income tax. The determination of the various types the difference among the business use and private use has been seen with the use of present case Charlie and the same needs to be evaluated as per the deductions allowable for the income tax (Australian Government, 2015). The various types of the consideration has been further seen to be consistent with the guidelines derived from the Miscellaneous Taxation Rulings of 2027 and the different types of the principles has been further seen to be applied based on the income tax. The various types of the rulings of the taxation has been further seen to be assessed on the different types of the rulings stated under Sub-division F of Division 3 of the income tax in terms of car expenses incurred and the aspect which needs to be considered for the income tax determination. The tax ruling has been seen to be based on the determination as per taxation rulings of IT 112 and the decision needs to be held as per the given case of Lunney and Hayley v FCT (1958). The circumstance related to the same has been considered as per the various consideration of ordinary private travel. The different types of the consideration relating to travel to work is considered as a mandatory requirement for the assessment of the income and this aspect cannot be considered in the course income and earnings. Hence, the distance travelled by Charlie needs to be considered as private and the aspect that he has made use of during his employment. It further needs to be considered that the various types of the other aspects related itinerant nature of the employment. The main reference of the case has been further seen to be taken based on the Newsom v Robertson (1952) 2 All ER 728; (1952), the cost consideration has been considered with Charlie in travelling from home to the place o f work and the cost involved in the same. It has been further discerned that the court has been able to acknowledge the travel expense which has been considered in travelling from home to the chambers or to various courts in course of the day has not amounted to the expenses (Hosking, 2016). Employment duties of an Itinerant Nature: It has been discerned that for a long time, travel of employee from home may be constituted as a business travel on such a situation where the individual is seen to be unemployed and is inherently itinerant. As per the case of Simon in Taylor v Provan (1975) AC 194, the travel of Charlie has been considered as employment travel as the travel has been considered as the fundamental part of his work. Moreover, the employment terms of Charlie is required to discharge the various types of the employment duties considered more than once based on the place of employment (Australian Taxation Office, 2015). It has been further seen that as per the FBT Act 1986, Charlie was seen to be using the car of the employer partly used for employment purpose and partly used for private usage. Charlie has been further seen to incur the costs such as cost of repairs, registration, insurance and maintenance. Henceforth, for the purpose of FBT deductions Charlie will be able to claim the various types of the work related portion of the cost as it was utilised for producing the assessable income (Taylor et al.,, 2015). Car parking fringe benefit: The car parking fringe benefit has been seen to be considered as per employers parking based on the following conditions: The car has been parked in the premise and the same was seen to be owned or leased under the control of provider The car had been seen to be parked exceeding four hours The vehicle has been leased or owned as per the control of employee The vehicle was given in respect to the employment of the employee The car has been further seen to be used as per the travel between work and home for minimum of one day The same has been further seen to be evident with the aforementioned conditions. It has been discerned that Charlie has parked his car at a secure area of parking which has been considered from the employer and for the same Shine Homes has made a payment of $ 200 every week. The main consideration has been further able to show that the car was parked in the garage of Charlie and the same was under the control of the provider. The vehicle was further provided to Charlie as per the terms of his employment. In addition to this, Charlie was able to use the car for travelling from home to work every day. Henceforth, the fringe will arise as per the deductions claimed with Charlie and Homes with parking fees paid on behalf of the employee (Devos, 2014). FBT on accommodation: As per the Fringe Benefit Tax Act 1986, the main form of the provision has been represented with the entertainment in form of accommodation, drink or recreation which is in connection to the entertainment. As evident from the case stud, Charlie has encountered with a minor accident was not able to use the vehicle for a total period of 2 weeks. This has been further seen to be taken based on the wedding of Charlie and Shine Holmes, who under took the decision for hiring of the car for that particular period and allow Charlie to attend his honeymoon (Grantley Taylor Richardson, 2013). The present circumstance has been further seen to be considered as per the fringe benefit provision for tax, which has been able to attract the tax liability for the entertainment of the employees and the non employees for a weekend, thereby offering them a holiday. As per the given situation it has been further seen that the different types of the rulings and the timing of the fringe benefit and the ins talment of fringe benefit has been taken into consideration based on subsection 51 (1). As per the rulings of taxation TR 94/25, the fringe benefit instalments is generally considered as per generating assessable income seen to take place in conducting the business activities and the amount of the same are seen to be deductible as per subsection 51 (1) of the ITAA (Meng, 2014). The liability associated to the Fringe Benefit Tax for Shine Homes have taken place with the various types of the common wealth legislations. As per section 5 of the Fringe Benefit Tax Act 1986, tax is seen to be generally imposed based on the various considerations made as per the FBT of an employer outstanding in a particular year. As per the reference Tubemakers of Australia Ltd v. FC of T93the fringe benefit sum needs to be composed with the total amount incurred with the numerous FBT provided to Charlie by Shine Homes (DAscenzo, 2015). As per the given scenario, it has been further seen to be evident that the consideration various types of the expenses such as honeymoon accommodation, parking fees, hiring cost and the expenses incurred in producing or gaining of the taxable income. The main consideration of this has been seen with the compliance with subsection 51 (1) of the ITAA 1997 and the expenses which has taken place in gaining or produced with the assessable income for carrying of a business and this needs to be considered with the deductible expenses (ATO, 2016). Conclusion The important considerations of the study have been able to highlight on the different types of the benefits based on fringe benefit and the same is seen to be taxable as per FBT Act 1986. The study has been further able to show the relevant case laws and sections which is related to the car fringe benefit. The use of the vehicle by Charlie has been constituted on accordance to the production of the assessable income from the employee and the same is seen to attract high amount of Fringe Benefit Tax. Reference List: ATO. (2016). Luxury car tax. Australian Tax Office, 5. Retrieved from https://www.ato.gov.au/Business/Luxury-car-tax/ Australian Government. (2015). Australian Taxation Office. Registerting for GST. Retrieved from https://www.ato.gov.au/Business/GST/Registering-for-GST/ Australian Taxation Office. (2015). Yearly reports and returns | Australian Taxation Office. Retrieved from https://www.ato.gov.au/Business/Yearly-reports-and-returns/ Australian Trade Commission. (2015). Australian Business Taxes. Retrieved from https://www.austrade.gov.au/International/Invest/Guide-to-investing/Running-a-business/Understanding-Australian-taxes/Australian-business-taxes DAscenzo, M. (2015). Modernising the Australian Taxation Office: Vision, people, systems and values. eJournal of Tax Research, 13(1), 361377. Devos, K. (2014). Do penalties and enforcement measures make taxpayers more compliant?- The view of Australian tax evaders. Journal of Business Economics, 5(2), 265284. Retrieved from https://www.academicstar.us Hosking, A. (2016). Australian Taxation Office adds voice authentication to its app. Biometric Technology Today. https://doi.org/10.1016/S0969-4765(16)30038-8 Meng, S. (2014). How may a carbon tax transform Australian electricity industry? A CGE analysis. Applied Economics, 46(8), 796812. https://doi.org/10.1080/00036846.2013.854302 Rootes, C. (2014). A referendum on the carbon tax? The 2013 Australian election, the Greens, and the environment. Environmental Politics, 23(1), 166173. https://doi.org/10.1080/09644016.2014.878088 Taylor, G., Richardson, G. (2013). The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms. Journal of International Accounting, Auditing and Taxation, 22(1), 1225. https://doi.org/10.1016/j.intaccaudtax.2013.02.005 Taylor, G., Richardson, G., Taplin, R. (2015). Determinants of tax haven utilization: Evidence from Australian firms. Accounting and Finance, 55(2), 545574. https://doi.org/10.1111/acfi.12064

The Pianos Designs and Qualities

Most of the modern music instruments such as the guitar saxophone and the piano were invented by various individuals several years back. The piano is today one of the most widely played musical instruments (Antique Digest). This instrument is played through a key board (Good 76). It was commonly used in classical music during solo performance and generally as an accompaniment (Fischer). In addition to these, the piano is also used in composing and rehearsal.Advertising We will write a custom research paper sample on The Piano’s Designs and Qualities specifically for you for only $16.05 $11/page Learn More Even though this instrument remains expensive, it has remained a popular because of its versatility and ubiquity. The word piano originated from an Italian word pianoforte which means instrument. â€Å"The musical terms piano and forte mean quiet and loud, and in this context refers to the variations in volume of sound the instrument produces in response to a pianist‘s touch on the keys† (Lhevinne 123). Bartolomeo Cristofori is today a credited for having invented the modern piano. Before he developed the piano, he made his earlier instruments using strings and they were very quiet compared to the current piano. The manufacturing of the piano became popular towards the last phase of the eighteenth century especially in Vienesse School. Vienesse piano models were made of wooden frames and each had two strings. They also had hammers covered with leather materials. The piano instrument was later refined through a series of improvements which included the following. Felt hammer covering replaced the use of leather covering or cotton. Iron frames were also used to enhance the piano sound. Broadwood is the company a credited for the formal manufacturing of the piano instruments (American Piano Association). Vienesse Company became one of its key competitors. Today many companies have engaged in production of piano in struments. At present, there are many designs of the piano and they vary in sizes and use. For example, the modern pianos contain two important configurations. â€Å"Almost every modern piano has thirty six black keys and fifty two white keys for a total of eighty eight keys†. â€Å"Many older pianos only have eighty five keys (seven octaves from A0 to A7), while some manufacturers extend the range further in one or both directions† (Humphries 345). Just like other instruments, the piano also needs regular maintenance and proper care. For example, the piano should be tuned in order to maintain the proper pitch needed for an effective performance. Other parts of the piano should also be periodically regulated (Harris). The piano has been used by many musicians to compose music. Some of the composers include the following individuals: â€Å"York Bowen, Erick Satie, Duke Elington, Anthony Braxton, and James Douglas† (Brings). Apart from these composers, we have som e outstanding pieces which include the following. Hesitation Blues was composed by an individual known as Jelly Morton, I Got a Woman was formally composed by Charles Ray. These pieces are classified under the genre of blues. Some of the piano pieces that were composed in the genre of jazz included: â€Å" body and soul which was produced by Edward Heyman together with Johnny Green, and Maple Leaf Rag that was composed by Scott Joplin† (Piano Street). The famous Elton John has also composed a number of pieces and one of them is called Crocodile Rock.Advertising Looking for research paper on art and design? Let's see if we can help you! Get your first paper with 15% OFF Learn More Because of the above mentioned qualities of the piano many musicians still use it. â€Å"It has therefore remained a crucial instrument in Western classical music, jazz, film, television, and most other complex western musical genres† (Green). Works Cited American Piano Associati on. Piano and Harpsichord Makers. 3 June 2010. Web. http://www.piano-tuners.org/makers.html. Antique Digest. Development Of The Piano. 3 July 2007. Web. http://www.oldandsold.com/articles04/music8.shtml. Brings, Tony. Piano–A World of History and Class. 13 March 2010. Web. http://www.i-love-piano.com/articles.php?001. Fischer, Julia. A History of the Piano, 1157-2007. 14 April 2009. Web. http://www.piano-tuners.org/history/history_1.html. Good, Edwin. Giraffes, black dragons, and other pianos: a technological history from Cristofori. Carlifornia: Stanford University Press, 2009. Green, Aaron. Piano Classical Music – A Beginners Guide to Great Classical Music for the Piano. 2 May 2011. Web. http://classicalmusic.about.com/od/classicalmusic101/p/piano classical.htm.Advertising We will write a custom research paper sample on The Piano’s Designs and Qualities specifically for you for only $16.05 $11/page Learn More Harris, William. The Pianoforte. 3 August 2008. Web. http://community.middlebury.edu/~harris/piano.html. Humphries, Carl. The Piano Handbook . New York: Backbeat Books, 2002. Lhevinne, Joseph. Basic Principles in Pianoforte Playing. Berkley: Dover Publications , 1972. Piano Street. Classical Piano Pieces. 25 March 2011. Web. http://pianostreet.wordpress.com/category/piano-articles/. This research paper on The Piano’s Designs and Qualities was written and submitted by user Arely I. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. 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A Guide to the Government Link to Abortions

A Guide to the Government Link to Abortions One controversial issue surrounded by rumor and misinformation is that of government funding of abortion. In the U.S., do taxpayer dollars pay for abortions? To dispel the rumors, lets look at a  brief history of federal funding of abortion. It will help you understand why, for the past three decades, abortion has not been funded by the government. The History of Federally Funded Abortions Abortion was made legal in the United States by the Supreme Court decision Roe v. Wade in 1973. During the first three years of legalized abortion, Medicaid the government program that provides health care  to low-income pregnant women, children, the elderly, and the disabled covered the cost of terminating a pregnancy. However, in 1977 Congress passed the Hyde Amendment which put limitations on Medicaid coverage of abortion. This allowed it for Medicaid recipients only in the cases of rape, incest, or if the mothers life was physically endangered. Over the years, those two exceptions were eliminated. In 1979, abortions performed if a mothers life was endangered were no longer allowed. In 1981, abortions performed due to rape and/or incest were denied. As the Hyde Amendment must be passed by Congress annually, the pendulum of opinion over abortion coverage has swung back and forth very slightly over the years. In 1993, Congress permitted abortion coverage  for victims of rape and incest. In addition, the  current version of the Hyde Amendment also permits ​abortion for women  whose lives are endangered by their pregnancies. It Extends Beyond Medicaid The ban on federal funding for abortion affects more than low-income women. Abortion is not covered for women in the military, the  Peace Corps, federal prisons, and those who receive care from Indian Health Services. The Hyde Amendment also applies to coverage provided through the Affordable Care Act. The Future of the Hyde Amendment This issue came to life again in 2017. The House of Representatives passed a bill establishing the Hyde Amendment as a permanent fixture in federal law. A similar measure is up for consideration in the Senate. If this passes and is signed by the President, the Hyde Amendment will no longer be up for review on an annual basis, but be a perpetual law.

Materials, Tips, and Tools to Help you Learn French

Materials, Tips, and Tools to Help you Learn French Learning French is an ongoing and involved process. You cant learn how to speak French overnight, and you probably cant learn on your own, no matter how many books and CDs you buy. What you can do is use this free website to supplement your learning: to get another explanation of something you didnt understand, to get extra practice between classes, and to brush up on what you once learned but have now all but forgotten. Learn French Online Learn French at About.com offers hundreds of lessons and thousands of sound files to help you learn French. If you are just starting to learn French, begin with one of these: Learn French - hundreds of online French lessons, plus study tips and sound filesFrench e-course - Learn just the basics with this 7-day introductory email courseFrench for travelers - Learn greetings, numbers, food, and other practical vocabulary for a trip If you are looking for a particular French lesson, try my Find it! page.   Learn French Offline There are also plenty of offline tools that you can use to learn French: Beginning FrenchFrench audio tapes/CDsFrench dictionariesFrench for kidsFrench grammar booksFrench learning softwareFrench schools About Learning French Not sure yet whether you want to learn French? Keep reading: What is French? - Some facts and figuresWhy learn French - What is learning French good for?Learn French as an adult - Yes, it is possibleIs Spanish easier to learn than French? - Compare them and then decideWhat is the best way to learn French? - Figure yours out Practice your French Dont forget that you also need to practice the French you learn. Daily FrenchFrench practice ideasOvercoming speaking anxiety

Landscape Structure and Wildlife Patterns Essay

Landscape Structure and Wildlife Patterns - Essay Example Strathearn, Perthshire is a broad river flood plain under mixed agricultural land use where substantial data were collected in 1998-2000 during a biodiversity study funded by the Scottish executive. Surveys of plants and animals were carried out within fields or unenclosed semi-natural habitats across the site. Various land cover data were collected within 1km diameter circles around the sample location so that relationships between landscape and species diversity could be investigated. On the second map you will see my 1km circle situated near the river. We where provided with information on the land covers in 1km diameter circles around sites where wildlife were surveys during 1999. I used a geographic information system (GIS) to derive measures of landscapes structure that can be compared with selected wildlife data from field survey. The graph showing the comparison between area woodland and the count of wild life shows significant variation in the presence of same species in the wood land of same area at different locations. The density of these species shows similar trends to a greater extend. In an area below 60000, the availability of plant spp. ranges between 0 and 5 in some woodland while in others it ranges between 5 and 15. The trend is similar at a higher woodland area ranging between 105000 and 130000. There is an absence of woodland area ranging between 53000 and 105000 in the catchment area. The graph... -0.018597634 spring oil seed rape -0.13902295 Wheat -1.167727571 d. wildlife land cover graphs from the grouped data for the river catchment, i have choose to 3 they are attached, need a brief paragraph on each. Figure 3. Landscape structure and wildlife pattern The graph showing the comparison between area woodland and the count of wild life shows significant variation in the presence of same species in the wood land of same area at different locations. The density of these species shows similar trends to a greater extend. In an area below 60000, the availability of plant spp. ranges between 0 and 5 in some woodland while in others it ranges between 5 and 15. The trend is similar at a higher woodland area ranging between 105000 and 130000. There is an absence of woodland area ranging between 53000 and 105000 in the catchment area. Figure 4. Landscape structure and wildlife The graph shows similar pattern between the availability of birds and plant spp. in an area with diversity in landscape structure. The availability of number of individual is uniform with the diversity. Figure 5. Crop diversity compared to bird species The comparison between crop/pasture diversity and bird species shows that the number of bird species increases with increase in crop/pasture diversity. The graph shows a linear trend between the diversity in crop/pasture and the presence of bird species in the area. The availability of bird species highly varies within similar diverse crop/pasture areas. This could be assumed due to variation in type of cop/pasture available in the area. Figure 6. Diversity crops/pastures compared to plant species The graph showing the tend between crop/pasture diversity and availability of plant species shows that there is no

An analyss of The Four Seasons Hotel Guangzhou Essay

An analyss of The Four Seasons Hotel Guangzhou - Essay Example The Pearl River city is China’s economic pillar because it performs better economically in China. Ideally, this hotel’s location is a breathtaking cite as it offers a perfect view of the Pearl River Delta. The hotel also occupies the seventy-fourth to the ninety-eight floors totaling to almost thirty floors. Remarkably, the hotel boasts of having a twenty-four hour operational centre with executive club lounge facilities. With all these attributes in mind, the objective of this paper will be to analyze and evaluate the Strategic decision making for the Four Seasons Hotel. It will illustrate the design of the strategy, the implementation of the proposed strategy by factoring in the implications of the intended management change. Finally, it will evaluate the risks of the strategically choice and its performance. Various analysis models to ascertain the company’s current position 1. The PEST analysis The PEST analysis in business is the entails the Political, the E conomic, the Social, and the Technological factors that influence the external components of strategic management and market research (Griffin, 2010, p. 127). It helps a business to understand its market growth and potential in order for it to make advancements in its finances (Kayne, 2005, p. 227). Therefore, this part of the report will give explanations on the entire four components concerning Guangzhou Hotel. a) Political factor Essentially, the political factors refer to the level of government participation in its economy. These factors include taxes, labor laws, and trade regulations. In this case, China’s greatest political factor is being among the few remaining communist states in the world. China is a single party state in that property ownership is public. This is the fundamental rule in the communist form of leadership. This serves an advantage to the hotel since the chances of the hotel running bankrupt are relatively low. For instance, the government has the ri ght s to intervene in all financial aspects of the hotel enabling it to continue being the best performer in the hospitality market. Secondly, the Guangzhou Four Seasons hotel enjoys the government policy on taxation for foreign companies where they were to pay twenty-five percent income taxes (Brown, 2010, p. 16). The foreign company policy mentioned that they had to pay a twenty-five percent income. The fact that this tax implementation plan was gradual meant that Four Seasons hotel had adequate time to administer the government policy. b) Economic factors This is the second factor, which encompasses economic development, currency rates, and interest rates (Kayne, 2005, p. 231). The basic aspect of this factor is the ability to influence business functions and decision-making. As per this hotel’s setting, the economic factors crucially make them inevitable. In this regard, China’s economic growth dwindled in a scope of three years making the rates of investments bein g substantially low. This meant that the hospitality industry felt the strain, as there was little access to hotel facilities by both foreigners and locals. The business cycle dropped to a low of almost eight percent (BBC, 2012). The demands by the consumers decreased drastically as the main target for the Hotel were the foreign business guests who frequented the hotel. In addition, the exchange rate policy imposed by the government translated

Economics Book Critique Essay Example for Free

Economics Book Critique Essay Paul Rubin began his preface by stating that tabula rasa should no longer be viewed as something credible. Rubin maintained his conclusion that evolutionary biology would eventually be the foundation of all social sciences. He maintained that the fundamental taste for liberty is a genetic legacy from the hunter-gatherer bands in the history of mankind. He stated, â€Å"I reach a surprising conclusion: modern western nations, and particularly the United States, are the most effective societies for satisfying our evolved political preferences† (Paul, p. x) Rubin’s attitude’s towards liberty is the one which cost me a great deal of apprehension, in spite of the fact that it is not brought up much in the book. Although I enjoyed reading the book, the fact that so little has been said regarding freedom, I believe, ought to be a cause of serious apprehension. In regard of the contended predominance of Rubin’s concentration on the biological foundation which lies beneath the current state of human liberty, he should have considered beginning with animal freedom as articulated by, say, Pavlov on the â€Å"freedom-reflexes†. The foundation of Rubin’s opinion appears to be a firm certainty that human control and freedom are polar opposites. In fact on his Preface he claimed that when he began the research he was still a libertarian and thus he does not understand much of government’s constant rules regarding human behavior. He stated, â€Å"I have not used evolutionary analysis to prove points in which I already believed† (Paul, p. xv). I was quite bewildered upon reading this remark especially since his declarations seems to exhibit an absolute lack of understanding regarding the vital social control as well as counter-control procedures. It also showed a black void of nearly enormous quantities in awareness of the huge body of literature which could be dated back from the founders of civilization. Rubin feelingly asserted â€Å"There are substantial benefits from limiting government power and great dangers from allowing it to increase. It is, therefore, a puzzle, to explain why so many seek to increase the power of government† (Paul, p. 134). His statement seems to be a little naive. Rubin admitted that most normal individual’s desires governments to do pretty much more than defend them from dishonest dealers, banks, and the like. Most citizens knows the danger of the profound corruption from financial organizations and this is the reason why it is not really much a â€Å"puzzle† why they want to increase government power. The same could be said with the world’s third world countries with weak economies. They look for international kind of government in order for the mistreatment of other advanced countries to be limited if not stopped altogether. The book Professor Rubin wrote is interesting in spite of the fact that I do not agree much with the things he mentioned there particularly on the issue of freedom. Professor Rubin’s, Professor of Economics, attitude towards society and liberty appears to intentionally shun the standard control terminology. He talks a great deal of power, and acquiescence in separate terms of dominant, counter dominant, and the like instead of using the standard terms such as social control and counter control. There are no discussions regarding socialization, customs, introjections of values, punishments, and the like. Overall, I view Professor Rubin’s work to be stimulating particularly because he have some unique views of his own which made me think mentally and allowed me to exercise my faculty of reason. Although I do not agree much with the things he claims, I could still say that his book was an interesting read as well as thought provoking and for these reasons I recommend this book to everyone.