Foundation of Taxation Law

Question: Discuss about the Foundation of Taxation Law. Answer: Introduction The main aim is to determine the tax liability for Stephanie, her husband Ronald and the company which Stephanie has founded namely Rogan Advertising. In this regard, it is imperative to consider the core functions that are entrusted to both Stephanie and Ronald which would need to be analysed in wake of the relevant provisions of ITAA 1997. Based on the given case facts, it is apparent that sizable amount of revenues for the company is derived from a Brazil based contract for which both Stephanie and Ron had to transfer to Brazil for a significant amount of time. Core issue Tax residency of shareholders The first issue in this case is to determine the tax residency of both Stephanie and Ron. This is significant since for Australian tax residents income obtained from both domestic and foreign source is taxed unlike for foreign tax residents for whom only the income derived from Australia contributes to assessable income. In regards to determining the tax residency of these two individuals, the various tests highlighted in the TR 98/17 assume relevancy. There are four main tests in this regard (Barkoczy, 2015). Domicile Test To pass this test, the concerned taxpayer needs to be compliant with the following two conditions. The taxpayer in accordance with Domicile Act 1982 must continue to have a domicile of Australia. The permanent abode of the concerned person must not shift from Australia to any foreign location. With regards to determination to permanent abode location, IT 2650 highlights the following factors to be considered (Gilders et.al, 2014) The deviation of the actual stay abroad from the expected stay and the precise reason for the same. Intention of the taxpayer with regards to settling in abroad. Indulgence in any action such as buying house etc. which indicates that permanent residence has shifted to a foreign location. Resides Test In this test, based on court verdicts and the rulings of the tax tribunals, certain factors are considered to determine the tax residency status of visitors i.e. those who do not have an Australian domicile. The factors considered include the nature of personal and professional relationships in Australia, intention and main reason to visit Australia and also the social arrangements in place by the taxpayer during his/her stay (Woellner, 2015). 183 Day Test This test is used by those visitors those who are not tourists. There are two essential conditions to be adhered to for passing this test. Firstly, the given taxpayer needs to stay for a minimum period of 183 days in Australia. Secondly, the taxpayer must intend to settle in Australia going forward and must make a reasonable effort for the same. Failure to adhere to even one of the conditions mentioned above would lead to test not being passed (Sadie et. al., 2015). Superannuation Test This test is used only by Australian government officers serving outside Australia, Tax residency is determined on the basis of contribution to the designated superannuation fund with indifference to all other factors discussed above (Coleman, 2011) In wake of the above tests and the given facts , the tax residency status for Stephanie and Roger needs to be determined for FY2016 and FY2017. Out of the tests highlighted above, the relevant test in Stephanies case would be Domicile Test. This is because both Stephanie and Roger hail from Australia and therefore would have an Australian domicile. Now the key issue to be determined is whether the fact that shifting of couple to Brazil actually amounts to change in permanent abode. In this regard, the following facts are relevant. The couple leaves for Brazil on June 26, 2015 for advertisement consignment and expects to come back only in October November 2016. The couple lease their house in Australia for the time they are away in Brazil. The couple expects to come back to Australia at the end of the project and expect to find that the business has grown with the company having host of clients. However, the business would not grow significantly in terms of client till Stephanie is back. A joint bank account has been opened by the couple in Brazil in which their salary is credited while the rent from the house lease continues to be paid into the joint account held in Australia. In accordance with IT 2650, an expected stay of less than two years is expected to be transitory while greater than two years in considered to be permanent. The expected duration of the stay for the couple is expected to be around 1.5 years. Further, the house in Australia has been given for lease and not sold. Besides, the bank account in Australia is operational for the whole duration where the rent payment is received. Also, the compensation for the lectures is credited into the Australian account. Besides, the professional ties are maintained with Australia as the shareholders expect the business to grow when they come back. Thus, intention to return to Australia after the consignment gets over is apparent (Deutsch et. al,, 2015) However the following information is not provided which should be given to reach a definitive decision. The actual return date for the couple and the reason for extension if any. Whether the couple invested in any asset in Brazil or bought a house there which served as their permanent residence. It is assumed that the couple actually return as per the intended date and also do not purchase any house in Brazil and merely lease a place for residence. Under this scenario, it can be assumed that the couple would be regarded as tax residents of Australia for both FY2016 and FY2017. In light of this, the assessable income of each of the shareholders and the company needs to be determined (CCH, 2011). Stephanie The assessable income calculation for FY2016 is as shown below. Yearly salary from Rogan Advertising = $ 80,000 The above would be regarded as ordinary income in accordance with Section 6(5) of ITAA 1997 since it is derived from employment/business since she is a tax resident and hence employment income from foreign sources would be assessable. Assuming that Stephanie has 50% share in the house, 50% the rent payments would be ordinary income. Rent receipts = (450/2)*52 = $ 11,700 The time period for the lectures is not given, but assuming that these lectures commenced and ended in FY2016 only, hence the proceeds derived on this behalf would also be termed as income from personal exertion since her stint for lectures is related to her work experience as a advertiser. Assessable income from Monash University = $ 24,000 Besides, it known that any income of the firm after deducting the expenses would be paid as franked dividends but the details about the revenue and expenses of the company is not given, it is assumed that the company does not make any profits and breaks even for both FY2016 and FY2017. Hence, contribution from unfranked dividends = $ 0 No franking credit is available on these. Further, there would be interest on the bank account that is maintained in Australia and also Brazil but due to paucity of data, it is assumed to be zero for both FY2016 and FY2017. Total assessable income for FY2016= 80000 + 11700 + 24000 = $ 115,700 Total assessable income for FY2017 = Employment income + Rent income (depending upon the exact date of arrival) + Unfranked dividends from the company (assumed to be zero) Assuming that the couple arrive back to their home by on October 31, 2016, then the rent would be received for 17 weeks. Hence, assessable income for FY2017 = 80000 + 17*(450/2) = $ 83,825 Roger The assessable income for Roger would essentially constitute of the following taking into consideration his tax status as Australia for both years under consideration. Employment Income from Rogan Advertisement ($ 80,000 pa) Rent income depending upon the share in the house (Assumed 50% so $ 225 per week) Interest on the account in Australia (Assumed to be zero) Interest on the joint account in Brazil (Assumed to be zero) Unfranked dividends to the extent of 50% of the net profits of the company (Assumed to be zero as information not provided on revenue and expenses) All the above would be ordinary income as per Section 6(5) of ITAA 1997, Hence, assessable income in FY2016 = 80000 + (450/2)*52 = $ 91,700 Assessable income in FY2017 = 80000 + 17*(450/2) = $ 83,825 Rogan Advertising Since both the shareholders of the company are Australian residents for the purpose of tax and also otherwise, hence the company is Australian. Owing to this, the company would be able to claim various deductions in the revenue realised to arrive at the assessable income for each of the years i.e. FY2016 and FY2017. Information Required The following information is required. Exact return date of the couple Interest income earned on Australian bank account and also account in Brazil Financial statements of the company to determine the unfranked dividends payable to both Stephanie and Roger. Ownership stake of both individuals in house in Australia Exact date of the lecture for Monash University in Brazil. Residential arrangements in Brazil and whether any fixed asset has been procured or not. Involvement in management in Roger Advertising while couple is in Brazil. References Barkoczy,S 2014, Foundation of Taxation Law 2014,6th eds., CCH Publications, North Ryde CCH 2011, Australian Master Tax Guide 2011, 49th eds., Wolters Kluwer , Sydney Coleman, C 2011, Australian Tax Analysis, 4th eds., Thomson Reuters (Professional) Australia, Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2015, Australian tax handbook 8th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2013, Understanding taxation law 2013, 6th eds., LexisNexis/Butterworths Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2014 ,Principles of Taxation Law 2014, 7th eds., Thomson Reuters, Pymont Woellner, R 2015, Australian taxation law 2015, 8th eds., CCH Australia, North Ryde

Traces of the Trade free essay sample

Slave children, her fifth great grandfather, James Dowel, had given his wife for Christmas one year. The poem concerning both Adjust and Applauder can be found In Inheriting the Trade and also taken from Mount Hope: a New England Chronicle by George Howe and is as follows: Adjust and Applauder sitting on the cellar door; Applauder and Adjust; sitting in the cellar way! Down fell the cellar door, bump went Applauder; up flew the cellar way, off blew Adjust! I Moreover, Brownies ancestors used their Bristol distillery to make rum, which hey traded for Africans they captured off the coast of Africa.Their ships, loaded with rum and other goods, would then take their human cargos across the Middle Passage to ports in the Caribbean or South to the United States. There, they would sell the slaves and often buy cargos of sugar cane, molasses and other goods produced with slave labor to bring north to markets in New England. We will write a custom essay sample on Traces of the Trade or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Distillers in the northeast would then make rum from the sugar cane, which in turn could be sold in Africa for more slaves. For Brownies slave trade documentary, she contacted two hundred Dowel ascendants. Browne said, only one hundred and forty of the two hundred relatives she contacted for the documentary responded. Many expressed concerns, including worries activists might demand reparations. And, one was worried about what his colleagues would think of him. In 2001, she, her sister and eight cousins retraced the so-called Slave Triangle, traveling from Rhode Island to the coast of Ghana and then to Cuba. During their expedition Browne gained a new perspective on the racial divide in the United States. Her film discards the myth of the South being solely responsible for theAfrican Diaspora. Viewers will be appalled and often times moved to tears as they trek alongside the Dowels during their documented voyage; revealing their Northern, New England heritage. Browne reveals her families legacy Of slave trading and their inherited slavery dynasty. James Devoid, sailed ships from Bristol, Rhode Island to West Africa with rum to trade for African men, women and children. Africans, who were baptized by so-called Christians, stripped of their birth names and confined to crowded dungeons beneath their captors.The Dowel captives were then taken to plantations that the Dowel family owned in Cuba or were sold at auctions along the northern seaports. Also, sugar and molasses were brought from Cuba to the family owned rum distilleries in Bristol. If prices in the United States fell, the family would work the slaves on at least five Cuban plantations producing coffee, sugar and molasses until they could procure higher prices. Over generations, the family transported more than ten thousand enslaved Africans across the Middle Passage. It is estimated that more than 600,000 Africans were taken room West Africa and shipped to Cuba over the course of three centuries, with tens of thousands dying during the brutal Atlantic Crossing. Throughout, this African holocaust, the Deifies amassed an enormous fortune. A fortune built on a mountain of African corpses unwillingly led to the United States. The United States banned slave trading in 1808. However, Browne said family letters indicate the Dowels continued dealing in the African slave trade until the sasss by going through Cuba.The slave trade, according to, Thomas Dowel , .. . T seems was not just one person or one family involved but the whole town. Almost every business and industry in the region traded or did business with merchants or shippers whose wealth was generated via the slave trade. In addition, those who invested in slaving voyages came from almost all walks of life. Oftentimes smaller shares were owned by ordinary tradesmen. Moreover, when the Newport, Rhode Island insurance companies stopped insuring slave vessels, James Dowel founded his own firm.James and his brothers owned the ships, plantations in Cuba, the rum distillery, the arouses, and the insurance company, and they also owned the bank. Still, during the years slave trade was legal in the United States, Sesames nephew Henry operated auction houses where cargoes of Africans were bought and sold. And the connections go on and on. A distant relative got himself appointed the customs collector in Bristol, by president Thomas Jefferson, he was responsible for inspecting all the cargoes that went in and out the seaports.In addition, between 1 790 and 1821, more than 240,000 enslaved Africans were brought to Havana, according to customs data, including the 53 patties who rebelled aboard the original Animist in 1839, seizing the ship and sailing up the United States, East Coast. The Supreme Court eventually granted them freedom. The United States Congress has an apology resolution pending in the House of Representatives. In 2007, the legislatures of seven states had officially expressed regret for their involvement in slavery. Others had pending or proposed legislation in the works. Browne says she received hate mail from white people.

Stonewall Jackson essays

Stonewall Jackson essays On January 21, 1824, a baby would soon become an ambitious man. That man, though, will soon be in the U.S. Military Academy at West Point, New York. This man is Stonewall Jackson or Thomas Jonathon Jackson (his real name). When he first got to the Academy he looked awkward, only carrying two saddlebags and wearing homespun clothing. Even though he looked awkward, people saw him and could tell he was here to stay. Staying was not easy for Jackson. He was ready for military life, but had trouble with the academics. Every night he piled his grate full of coal and studied till it went out. Finally that helped, when he graduated he was seventeenth of fifty-nine compared to last of ninety-two who made it to enter. Though the academics were hard for him at the Academy, his schooling (in his childhood) were limited to classes taught by traveling teachers. He could only read, write, and do a little arithmetic. Also, he taught for a few years and got paid $5.64. That was one of the only good things in his childhood. Other than that it was very sad. To start this whole thing off, in 1826, his sister and father, died from typhoid fever when Tom was only two. Though, the very next day, after his fathers death, Laura was born, his younger sister. His mother tried to run the house, but couldnt do it by herself. So she married Blake B. Woodson. Even that couldnt stop what was going to happen next. While she was pregnant with her fifth child, her health began to decline. She then sent he and Laura to live with relatives. Shortly after, she died. He had to go spend time with his Uncle Brake. He hated it there, but needed money so he was serving legal papers on people and collecting bad depts. But Tom was an ambitious lad; he knew that he needed an education if he wanted to make something of himself. When he had an opportunity to apply to the U.S. Military Academy at West Poin ...

Digitizing Family Movies - Transfer Videotapes to DVD

Digitizing Family Movies - Transfer Videotapes to DVD Somewhere in your house is a box or drawer full of videotapes - aging home movies full of birthdays, dance recitals, holiday gatherings, a childs first steps and other special family moments. You havent watched the movies in years but, unfortunately, the years are still taking their toll. Heat, humidity and improper storage cause videotapes to deteriorate, decaying the magnetic particles that represent your precious family memories. By converting those old VHS tapes to digital form, you can effectively stop the deterioration in its tracks. It also allows you to use your computer to edit out the boring and blooper moments, add music or narration, and make extra copies for your family and friends. What You Need The basic requirements are easy- a computer and a camcorder or VCR which can play your old videotapes. Other important items youll need include a device to get the video in and out of your computer (video capture), the software to edit it, and a DVD-burner to copy the video onto DVDs. Video Capture HardwareTransferring videotape to DVD is actually pretty easy to do yourself, but will require some special hardware. Depending on your computer setup, you may already have what you need. Three major options for transferring footage from old videotapes to computer include: Transfer footage via a video cardTo transfer video footage to your computer youll need the right cables and hardware. If you have a newer computer, you may already have what you need. Check the back of your computer and follow the cord coming from your monitor. If you see multicolored (red, white and yellow) plugs on the same card, then youre in luck. With a RCA A/V (audio/video) cable youll be able to directly connect your video camera or VCR directly to your computer. If your video card also has a round S-Video jack, use a S-Video cable in place of the yellow RCA video input for superior video quality. If your video card doesnt have RCA input jacks, you can also choose to replace it with a new video card. Transfer footage via a video capture card or deviceA cheaper and often easier alternative to replacing the entire video card in your computer is to add a video capture card. Youll need an empty PCI slot in the back of your computer to install one. Alternatively, there are some wh ich will plug into an available USB slot, which is easier than having to open your computer to plug in the card. Video capture cards usually come with software on CD which will walk you through the steps of transferring video from your VCR or Camcorder to your computer. Transfer footage via a video capture cardIf your computer doesnt have a DVD burner, then the best solution may be to purchase an external DVD recorder. These connect to the computer via a USB port and have built-in video capture technology, allowing you to capture video, edit it, and burn it to DVD with a single device. Digital Video SoftwareIn conjunction with the hardware, youll also need special software to capture, compress and edit the video footage on your computer. The digital video software assists you with capturing the video from your video camera or VCR, and also allows you to cut/edit the footage or add fun special effects such as narration, transitions, menus and background music. In some cases, digital video software may have come with your video capture card or device. If not, there are a number of free video editing programs, such as Windows Movie Maker, that can perform some of these functions. If you want to get fancy, then programs such as Adobe Premiere Elements, Corel VideoStudio, Apples Final Cut and Pinnacle Studio make it easy to get your movies on DVD with professional results. Plenty of Hard Drive SpaceIt may not sound like a big deal, but the hard drive on your computer will need a lot of free space when youre working with video - as much as 12-14 gigabytes (GB) of space for every hour of footage you import. If you dont have that much space to spare, consider purchasing an external hard drive. You can get a 200MB external hard drive for less than $300 enough room for plenty of video, plus a place to backup your photos, genealogy and other files. Working with such large files means that youll also need a powerful computer. A fast processor (CPU) and plenty of memory (RAM) will make it much easier to transfer and edit video. Transfer Edit Your Video Whichever video capture option you use- a special video card, a video capture card or a DVD recorder - the steps for capturing and editing the video from your camcorder or VCR are basically the same: Make the connections. Connect the cords from the output jacks on your old camcorder (if it plays videotapes) or VCR to the input jacks on your video capture card or DVD recorder. Capture the video. Open your video software and select the import or capture option. The software should then walk you through the steps necessary for recording the video to your computer. Save the video at the highest quality possible. Old videotapes are already of poor enough quality, without further degrading the footage more than necessary during the compression process. If youre short on space, then capture, edit and burn small sections of video at a time. Once youve burned the resulting video to DVD you can delete it from your hard drive, freeing up space for more video transfer. Edit out unwanted footage. Once youve transferred the video to your computer you can edit and rearrange the scenes into a nice finished product. Most digital video editing software will have already automatically separated yo ur raw video footage into scenes, making it easy to shuffle things around. Now is also the time to delete the boring stuff and edit out dead time, like the 20 minutes of footage you took with the lens cap on! Generally, this process is as easy as drag and drop. You can eliminate choppiness in the final product by adding cool transitions from scene to scene, such as fades and page turns. Other special features you may want to play with include titles, photos, narration, menus and background music. Create Your DVD When youre satisfied with your edited movies, its time to transfer them to DVD. Again the software will walk you through the steps. Just as with import, youll probably be given a choice of quality settings. For the best image quality limit the video you save on a single DVD to an hour or less. Choose a high-quality DVD-R or DVDR disk (not the rewritable version) on which to burn your video. Make at least one backup copy as well, maybe more if you plan to delete the digital video from your computers hard drive. Other Options for Transferring Video to DVD If you dont have a computer, there are options available for transferring video to DVD, sans PC, using a DVD recorder unit. If you want to do any editing before burning to DVD, youll need a DVD recorder unit with a hard drive. Fancy editing is still best done on a computer, however. Alternatively, you can pay a professional to convert your VHS tapes to DVD, although this service doesnt usually come cheap.

Enabling children to address issues of addiction and self-harm Essay

Enabling children to address issues of addiction and self-harm effectively - Essay Example 3). There are seven steps of attachment that play a part in healthy human development: If a child is lacking these intimate levels of attachment, the child will place their trust in substances or rituals as substitutes for the intimacy and trust that was lost during the attachment period. To the contrary, when the individual who has experienced normal attachment during childhood engages in such activities such as alcohol, drugs, shopping, and dining, etc, these activities do not become an addiction because there is no unmet need for these behaviours to fill. For the unattached child, the use of chemical substances or obsessive behavior may begin as a way for the child to ease the pain they are experiencing, leaving them fulfilled and satisfied. However, this intermittent activity quickly turns into an addiction, as the child begins to believe their emotional needs are being met by the drug use or negative obsessive behaviour. People around such addicts begin to be seen as objects, which begins to mirror the relationship the child has with the substance or the behaviour. This is also the way the child was treated by his or her primary cargiver, as the child was ignored and many times exposed to rage and anger. This destructive behaviour then continues a pattern the child have become accustomed to in their dysfunctional upbringing. Additionally, children who lack these seven steps of attachment to a primary caregiver do not have a normal experience with shame. If the child’s original carer is abusive, neglectful, or addictive, this results in a caregiver who is unattached and withdrawn. The child then feels constant or random shame, either due to the withdrawal of the carer, or the shame showered on the child by the carer. According to Karen Cairns: Signs that a child may have had inadequate attachment as a child resulting in

Pagasus Airline Essay Example | Topics and Well Written Essays - 500 words

Pagasus Airline - Essay Example Such factors help the company with respect to connecting flights to increase its growth prospects. The infrastructure of airport is very flexible and it supports growth which is long term. The company’s fleet plan is accommodative of growth while at the same time can be considered balanced (Surhone, Tennoe and Henssonow, 2011). The company should follow a marketing strategy to highlight such factors as cost advantages, lower costs of airport, and an airport infrastructure which is considered as flexible. The strengths can be the factors such as the airline is growing very fast in EU and the fact that the company has a product offering which is considered to be very simple with the benefits of attractive pricing. The weaknesses can be enumerated as the factors such as the airline is highly dependent on fuel prices and that it is necessary for the airline to obtain bilateral agreements for getting sanction for new routes. The opportunities can be factors such as the aviation market in Turkey is very much underpenetrated and that there is considerable scope for improvement in factors such as loading and the utilization rates of aircraft with the launching of night flights. Threats could be considered as the factors such as an increased competition in Turkey from the low cost carriers of Europe and the opening of new airport of Istanbul. The company should focus on the opportunities and develop its marketing strategy accordingly. It should use advertising as a means to gain a greater market share and increase its revenue in the process. As the aviation market in Turkey is underpenetrated, there is every possibility that other low cost carriers of Europe will try to enter the market. In this regard, the company should use advertising to highlight factors such as lower costs of airport, cost advantages, etc. that it is already enjoying. The company has a very

Louisa May Alcott-Term Paper Essay Example for Free

Louisa May Alcott-Term Paper Essay Many authors use experiences from their life as a guide to their writing. It’s a way to express their feelings and emotions, and it’s something in which they can be passionate. Writers and authors think on a different level than anyone else. They are constantly thinking of different ideas for novels, poems or stories. The best writing comes from those who use their own lives as a basis for their writing. They know what to write about and how to describe it perfectly. The best thing about writing from experience, I think, is that, since it’s still a fictional story, you can have an idea about what you want to write about, but you’re still able to add the interesting and fun details you want to. I believe that Louisa May Alcott has written from her own life experiences. In Eight Cousins, Rose Campbell’s father passed away and she went to live with two of her aunts and her uncle, closely surrounded by her seven male cousins, as well as their mothers. She was a sickly girl and the only cure her uncle could think of was to get active, whether it was considered ladylike or not. When the two first met, he immediately got her to be outside more and to spend a little less time thinking about her health. Alcott was perceived as a tomboy and would often play outside, climbing trees or running around. She had a boy neighbor, about her age, with whom she would often play. The two were almost inseparable for a while, and he was described by Alcott as the brother she always wanted. Continuing in Eight Cousins, Rose befriended the maid of the household, Phebe, and eventually adopted her as her own sister. Rose believed in a good education, as did Alcott, and would teach Phebe all sorts of different school subjects on her own time. Rose was well educated in Latin and loved to read. She very much enjoyed school, and was extremely smart, though most of the young women in her time weren’t educated. Both Rose and Phebe looked forward to the times when they would get to study together. Phebe was never educated before, though she wished to be, and really appreciated Rose for teaching her. â€Å"For women such as Alcott, the world in which they live included women who needed to move beyond the traditional domestic ideal.†(â€Å"Unsexed†) Rose was part of the family living in a house with a maid. She was expected to clean up after herself, as was everyone else, but she went beyond that, offering to cook or clean, even when the help wasn’t asked of her. She made sure she was educated and healthy, yet still humble at the same time. Rose always wanted to help. In Eight Cousins, it was prominently noted that once Rose went to live with her aunts, uncles, and cousins, there was a major improvement in her. â€Å"In an era when women had few options for earning money, Alcott determined to overcome her family’s poverty through her prolific writing.† (â€Å"Louisa† 3) Alcott’s family struggled when it came to money, but after moving several times, things got a little easier, especially when Alcott herself started making money on h er works. â€Å"In the later juvenile novel Rose in Bloom, the theme of women’s rights is interwoven throughout the lives of its characters.†(â€Å"Louisa† 3) Alcott never married, and part of the reason was that she didn’t want to give up her independence. This was an era where women weren’t given as much respect as men, and hardly had any freedom for themselves. Alcott was very much a pro-women’s rights advocate. She did everything she could to try and get a say in society. She joined clubs and groups, and protested against the treatment women were given. â€Å"Alcott was always a strong advocate for social reforms including abolition, prison reform, and temperance, but her primary efforts were directed towards the cause of women’s suffrage.† (â€Å"Louisa† 3) In Rose in Bloom, Rose returned from a two year voyage overseas and decided that she was going to leave her mark in this world. She was a wealthy girl, so she used a lot of her money to open up homes for women and children in need. Rose too believed that women deserved an equal say in this world. â€Å"Her juvenile stories emphasize self-sacrifice and devotion to duty.†(â€Å"Louisa† 2) â€Å"Such novels have remained extremely popular for over a century† (â€Å"Louisa† 1) Alcott was a classic writer and she used her writing as a way to speak up for herself. Both Eight Cousins and Rose in Bloom can be considered almost auto-biographical, but her main story that related to her own life was Little Women, for which Alcott is most famous. Little Women was about four girls who went through their life experiencing different events along the way. When Alcott was writing, she received a request from her publisher to write a novel about a typical American girl. She was skeptical at first, but then agreed. Alcott used herself, as well as her three sisters, as her inspiration for the four main characters. â€Å"The heroine of Little Women, for example, is a rebellious young woman who strives for independence and personal achievement as a writer, but ultimately modifies her dreams when she gets married- a fact that has caused this novel to be regarded as antifeminist by some critics.†(â€Å"Louisa† 1) Although not all of the things that happened in the book happened to her, many of the events did occur in her own life. â€Å"A prominent theme in much of Alcott’s fiction is the conflict experienced by women who must choose between individuality and the bonds of family responsibilities and social traditions.†(â€Å"Louisa† 1) Alcott went beyond what was expected of her and chose to be an individual. She didn’t appreciate how women were treated, so she stood up for herself and used her books and writings to tell about it. â€Å"Her subversive sensational stories not only defied 19th-century values of womanhood, but also rebelled against the teachings of her father, Bronson Alcott, who believed in traditional ‘femininity’ and sentimentalism, in a search for human perfectionism.†(â€Å"Louisa† 2) Alcott truly used her life and feelings as her basis for writing, which is evident in her books. I believe that is why she turned out to be such a great writer. She wrote from her heart and wasn’t afraid to let people know who she really was. WORKS CITED Alexander, Lynn. Unsexed by labor: middle-class women and the need to work. bNet. N.p., n.d. Web. 18 May 2011. http://findarticles.com/p/articles/mi_7008/is_4_22/ai_n32064431/pg_11/?tag. Ditchfield, Christin. Louisa May Alcott: Author of Little Women. Scholastic Inc., 2005. Print.