Memory Paging Is A Critical Element Of An Operating System...

Memory paging is a critical element of an operating system’s performance and efficiency. Implementing paging allows processes to run even while still in secondary memory by translating virtual addresses into physical addresses. This research will look at the methods, mechanisms, and algorithms behind memory paging without regards to a specific operating system. Explanations of the paging process will begin at an elementary, top-level view, then progress into a detailed view concerning data structures, addressing, page tables, and other related elements. Intel 64 and IA-32 architecture will be examined and how paging is implemented, specifically through a hierarchical scheme and the use of a translation lookaside buffer. Issues such as thrashing and speed concerns with regards to the hardware used will also be examined and how algorithms and better hardware can influence these issues. The research will conclude with how a user can best take advantage of paging to better their m emory’s performance and speed. Algorithms concerning how pages are swapped in main memory are related to the paging process and will be mentioned, but are beyond the scope of this paper. The use of paging, both simple and demand, was a solution to previously used schemes of having either unequal fixed-size or variable sized partitions, which lead to internal and external fragmentation respectively. The difference between paging and these fixed and dynamic partitioning methods isShow MoreRelatedKoko13281 Words   |  54 PagesFinal (Memory Management) Multiple Choice Identify the choice that best completes the statement or answers the question. ____ 1. The following,____, describes the first memory allocation scheme. a.|Each program to be processed was loaded into secondary storage, then swapped into memory in parts| b.|Each program to be processed was partially loaded into memory, then granted more memory as needed| c.|Each program to be processed was allocated a portion of memory and could negotiate with otherRead MoreThe Digital Age Of Apple2521 Words   |  11 Pagesbecome more reliant on mobile phones. In the past if you needed a phone number you had it stored in your memory. Today, when looking for a phone number it is stored in your mobile phone. The biggest companies of the modern era all strive to push innovation in technology. Microsoft revolutionized computers and gaming with the release of their windows operating system and the Xbox gaming system. Apple is largely regarded as a pioneer of innovation the modern era. In 1997 apple launched the groundRead MoreMajor Components of Operating System5840 Words   |  24 PagesChapter 1 BASIC ELEMENTS At a top level, a computer consists of processor, memory, and I/O components, with one or more modules of each type. These components are interconnected in some fashion to achieve the main function of the computer, which is to execute programs. Thus, there are four main structural elements: †¢ Processor: Controls the operation of the computer and performs its data processing functions. When there is only one processor, it is often referred to as the central processing unitRead MoreTimetable Management System Using Java7535 Words   |  31 Pages621 BAM 752 Introduction to Softwares Computer Organization and Architecture Discrete Mathematics Business Communication Total Credits Semester – II S.No. Course Code Course Name 6 COMP  723   Operating  System   7 8 9 10 COMP 724 COMP 725 COMP 726 MAS 661 Data Structures using C++ Information System Analysis and Design Web Technologies 11 BAM 753 Essentials of Management Computer  based  Numerical  and  Statistical   Techniques   Total Credits Semester – III S.No. Course Code 12 13 14 15 16 17Read MoreBit Notes13983 Words   |  56 Pagesand stores the processed results in the main memory or register. If it is final result, it is stored in output storage area but if more jobs were to be done on it, it is sent to Working Storage Area, which, acts as a sheet of paper and a intermediate storage place. 4. Store: The information is stored in a secondary storage for further use in future. Online storage such as in program storage area or in Offline storage such as floppy,CD,flash memory I-Time /Cycle: Instruction Phase. FetchingRead MoreBig Data Management From Relational Database Management10108 Words   |  41 Pageschallenges due to technological limitations, efficiency or cost to store and process in a timely fashion. The large volume and complexity of data cannot be handled and/or processed by most current information systems in a timely manner, while traditional data mining and analytics methods developed for a centralized data system may not be practical for Big Data. Tracking the concept of Big Data management from Relational Databases Management Systems to the current NoSQL database, this paper surveysRead MoreSdlc23489 Words   |  94 Pages2 System Development Life Cycle Methodology Learning Objectives : †¢ To introduce the general concepts of various approaches of systems development, their framework, advantages and disadvantages; †¢ To explain in detail the phases involved in Systems Development Life Cycle(SDLC); †¢ To understand the key issues while acquiring or developing system for achieving goals set; †¢ To discuss in detail various System Development Tools like – DFD, Decision Tree, Flowcharts etc.; and Read MoreManaging Information Technology (7th Edition)239873 Words   |  960 PagesCONTENTS: CASE STUDIES CASE STUDY 1 Midsouth Chamber of Commerce (A): The Role of the Operating Manager in Information Systems CASE STUDY I-1 IMT Custom Machine Company, Inc.: Selection of an Information Technology Platform CASE STUDY I-2 VoIP2.biz, Inc.: Deciding on the Next Steps for a VoIP Supplier CASE STUDY I-3 The VoIP Adoption at Butler University CASE STUDY I-4 Supporting Mobile Health Clinics: The Children’s Health Fund of New York City CASE STUDY I-5 Read MoreReview Quesition20349 Words   |  82 PagesDATABASE SOLUTIONS (2nd Edition) THOMAS M CONNOLLY CAROLYN E BEGG SOLUTIONS TO REVIEW QUESTIONS Chapter 1 Introduction- Review questions 1.1 List four examples of database systems other than those listed in Section 1.1. Some examples could be: †¢ A system that maintains component part details for a car manufacturer; †¢ An advertising company keeping details of all clients and adverts placed with them; †¢ A training company keeping course information and participants’Read MoreProject Managment Case Studies214937 Words   |  860 Pageson acid-free paper. @ Copyright O 2006 by John Wiley Sons, Inc. All rights reserved. Published by John Wiley Sons, Inc., Hoboken, New Jersey Published simultaneously in Canada No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission

Julius Caesar A Tragic Hero - 863 Words

Julius Caesar is a well known piece of literature written by William Shakespeare in 1599. Within this play Julius Caesar is portrayed as a tragic hero. A tragic hero is defined as â€Å"the main character of a tragedy (who is) usually dignified, courageous, and high ranking† (Novel Study Guide). Also vital to defining a tragic hero is that, â€Å"the hero’s downfall is caused by a tragic flaw† (Novel Study Guide). It is evident that Julius Caesar in William Shakespeare’s Julius Caesar is a tragic hero given that he is of noble stature, has a fatal flaw and comes to an unhappy end. Julius Caesar is the tragic hero because of his noble stature. The noble stature of Caesar is made evident through his position in society and his outstanding qualities. Caesar’s position in Rome was that of dictator. At the start of the play Brutus enlightens the reader that â€Å"... the people/choose Caesar for their king†(I.ii.77-78). When Brutus says â€Å"king† he is actually informing the audience that Caesar has been made dictator of Rome for life. At this time in Rome the Roman society prided their republic. Therefore, electing Caesar was a monumental event. A dictator was the most powerful position in Roman society. Indeed, as stated in Encyclopedia Britannica, a dictator was â€Å"a temporary magistrate with extraordinary powers† (â€Å"dictator†). Furthermore, as opposed to the usual six month term Caesar was appointed a life-long term (â€Å"dictator†). With this in mind, one could say that Caesar was the most powerfulShow MoreRe latedJulius Caesar : A Tragic Hero934 Words   |  4 PagesJulius Caesar is a work of art by William Shakespeare in 1599. Within this play Julius Caesar is portrayed as a tragic hero. A tragic hero is defined as â€Å"the main character of a tragedy [who is] usually dignified, courageous, and high ranking† (novel study guide). Also vital to defining a tragic hero is that, â€Å"the hero’s downfall is caused by a tragic flaw† ( novel study guide). It is very evident that Julius Caesar in William Shakespeare’s Julius Caesar is a tragic hero given that he is of nobleRead MoreJulius Caesar : A Tragic Hero1171 Words   |  5 PagesJulius Caesar Julius Caesar, the greatest war hero and most noble of all wanted to be praised by all Roman citizens wanted to achieve power to rule as a king. The play is set in ancient Rome in the year 44 B.C. when the Roman general Julius Caesar was almost ruler of the entire world at the highest point in his career. Within this play Julius Caesar is portrayed as a tragic hero. A tragic hero is defined as â€Å"the main character of a tragedy [who is] usually dignified, courageous, and high ranking†Read MoreJulius Caesar : A Tragic Hero937 Words   |  4 Pages Caesar the Great Julius Caesar is a work of art by William Shakespeare in 1599. Within this play Julius Caesar is portrayed as a tragic hero. A tragic hero is defined as â€Å"the main character of a tragedy [who is] usually dignified, courageous, and high ranking† (novel study guide). Also vital to defining a tragic hero is that, â€Å"the hero’s downfall is caused by a tragic flaw† ( novel study guide). It is very evident that Julius Caesar in William Shakespeare’s Julius Caesar is a tragic hero givenRead MoreJulius Caesar : A Tragic Hero849 Words   |  4 PagesThe Tragedy of Julius Caesar by William Shakespeare is the story of ancient Rome during the time that Caesar took over. Caesar returns to Rome, after defeating the former leader, Pompey. Cassius and other conspirators convince Brutus, a nobleman, to join in on their plot against Caesar. Brutus and the others gather around Caesar, on the ides of March, to stab him. They stabbed Caesar 23 times and eventually he d ies. Brutus takes over Rome, but followers of Caesar, Antony and Octavius, oppose BrutusRead MoreTragic Hero In Julius Caesar829 Words   |  4 Pages What is a tragic hero? A tragic hero is a person, of noble birth, with heroic potential but doomed by fate. The hero struggles against his fate but eventually fails because of a mistake or even a flaw. In Shakespeare’s play, The Tragedy of Julius Caesar, a character may come to mind and fit this definition, Marcus Brutus. In this play, Julius Caesar’s ambition for power drove the honorable Brutus to think negatively about Caesar’s position of being the king of Rome. The honorable Brutus shows hisRead MoreThe Tragic Hero Of Julius Caesar1793 Words   |  8 PagesAs Caesar dies, he gasps, â€Å"Et tu, Brute?† (III. i. 77). To betray a close friend for the better of the country only to have it end all in vain is a tragedy in its own. For Brutus, this is his journey in Shakespeare’s play The Tragedy of Julius Caesar. Although the play is named after Caesar, it is evident that Brutus is the tragic hero as the audience watches the events of the play unfold. Brutus’s characteristics and actions line up perfectly with Aristotle’s definition of a tragic hero which statesRead More Julius Caesar - Tragic Hero Essay1028 Words   |  5 Pages Julius Caesar as a Tragic Hero amp;#9;Julius Caesar is a play written by William Shakespeare during the year 1597. Julius Caesar’s story involves a conspiracy against Julius Caesar, a powerful senator. The play involves a highly respected senator, Brutus, who decides to join the conspiracy to kill Julius Caesar, in the effort to keep democracy intact. Brutus believes that if Julius Caesar is allowed to live, Caesar will take a kingship and turn the government into a monarchy. Brutus, CassiusRead MoreJulius Caesar the True Tragic Hero1526 Words   |  7 Pagesonce said â€Å"A man doesn’t become a hero until he can see the root of his own downfall.† These words best describe what a â€Å"Tragic Hero† is and both Julius Caesar and Brutus displayed this characteristic, so the question is â€Å"Who is the real tragic hero in this story?† This paper shall explore the reasons behind why each man is considered a hero in his own right and who the rightful owner to the title of the play truly belongs to. There have been countless tragic heroes in the works of William ShakespeareRead MoreJulius Caesar: The Quintessence of a Tragic Hero1156 Words   |  5 PagesShakespeare’s The Tragedy of Julius Caesar is the illustration of the demise of many respectable men. Typical of a tragedy, one character of high social standing experiences numerous downfalls brought on by a character flaw. This character is eventually brought to his or her knees by the misery and sorrow brought upon by these mistakes. It is at this point that the character realizes their flaws and changes their outlook. In Shakespeare’s tragedy, the tragic hero is Julius Caesar. In the play, ShakespeareRead MoreExamples Of Tragic Hero In Julius Caesar905 Words   |  4 Pagesman cannot become a hero until he can see the root of his own downfall.† By Shakespearean definition, a tragic hero is someone of high position such as a nobleman, who has hamartia, a tragic flaw that leads to his downfall, and even his demise. This is strongly illustrated in Julius Caesar by William Shakespeare, where Marcus Brutus’ desire to remain noble and honourable leads him to naivety and self destruction. The plot of the play revolves around removing power from Caesar, causing the inability

The Impacts of Positive Law on the Modern Legal System

Positive law is an instrument of social control and in order to achieve this, the society and the citizen in it must conform to certain rules and regulations, to maintain social equality and justice. Where as in the theory of natural law, which is based on ethics and morality. They contend that certain standards have always existed, and will continue to exist and that law and justice should reflect these persevering benchmarks. Positivists: HLA Hart, Thomas Hobbes and the mass murder shooting at Sandy Hook Elementary, help show the impact that positive law has had on today’s legal system. Overall positive law is more significant than natural law because, natural law allows flexibility of conduct. Natural law is more flexible because moral and ethical beliefs can change over time. Positivist such as HLA Hart believed that â€Å"laws are social contracts between the government and the people.†(Concept of Law) Contending that legitimate law is not just commands backed by real force and sanctions, but enacted through primary and secondary rules. One of the social contracts between the government and people would be not to counterfeit Canadian currency. On December 2nd 2013, a man from Hamilton has been charged with using counterfeit bills to con local businesses. †The man has been charged with obstructing a peace officer and uttering counterfeit money.†(CTV News) Thanks to the Ontario provincial police the criminal has been since apprehended and put to justice and will not be ableShow MoreRelatedThe Distinction Between Natural Law And Legal Positivism Essay1747 Words   |  7 Pagesdeliberate, scrutinize and define the distinction between natural law and legal positivism. I will make distinctions regarding advantages and disadvantages of the d efinitions of the theories of natural law and legal positivism. By focussing on slavery as an example I will be looking at various theorists and their theories thereby attempting to make sense and find clarity in this regard. Furthermore to understand the aspects of natural law and legal positivism, one has to understand the theories of CiceroRead MoreThe Purpose Of Corporate Law1082 Words   |  5 PagesIs the Purpose of Corporate Law to Restrict or Promote Corporate Activity? The corporation is an undeniably pervasive part of modern society that is identified by its corporate activity. Effective corporate activity entails a balance of ‘internal’ (e.g. policies and procedures) and ‘external’ (e.g. laws and social welfare) factors. This essay is based on the belief that the ultimate aim of a corporation is to engage in corporative activity that will have a positive impact on internal corporate andRead MoreProstitution And Its Effect On Society Essay1630 Words   |  7 Pageslittle disturbance on individual liberty, government should, alongside prosecuting ‘victimless’ crimes, minimize the opportunity for the corrupt to create victims. Prostitution has been practiced in all ancient and modern cultures. In the United States, prostitution was originally widely legal. Prostitution was made illegal in almost all states between 1910 and 1915 due to the influence of the Woman s Christian Temperance Union which was influentia l in the banning of drug use and was a major force inRead MoreThe Effects of Westernization Essay example934 Words   |  4 Pagesrepresented group. In recent years there as been awakening of Latin Americas indigenous people as movements led by militant peasant leaders are participating in and leading political changes which toppled Ecuador’s democratic president. In Asia colonial impact is found in the schools as English was favored in instruction, economic policies generated ports, highways, railroads, bridges and other facilities. This infrastructure benefited the Asian nation-states upon their independence. The aggressiveRead MorePolitics : A Very Short Introduction941 Words   |  4 Pagespolitical arena between countries. This essay will focus on politics from the political dimension of the book â€Å"Globalization A Very Short Introduction† by Manfred B. Steger. According to the book; politics play a role in; â€Å"state sovereignty, the growing impact of intergovernmental organizations, and the future prospects for regional and global governance, and environmental policies affecting our planet†. For something to happen in the global arena, it almost always requires political support, that is whyRead MoreThe Case Of Marbury V. Madison1601 Words   |  7 PagesMadison was brought before the Supreme Court in order to address the issue of William Marbury’s appointment as federal circuit judge. This created a unique and complex challenge for the Supreme Court of the time because they were operating under no legal precedent, which meant that they had no prior cases to reference to reach a ruling. The issue came to a head after the Judiciary Act of 1801 allowed for President John Adams to appoint sixteen new circuit judges one of them being William Marbury. HoweverRead MoreCybercrime And The Fight Against Cybercrime1227 Words   |  5 PagesIntroduction The modern society has experienced profound effects due to information systems which characterize almost all facets of individual and community life. Accordingly, a large amount of research has been dedicated to creating understanding about this phenomenon. Arguably, this may have overshadowed the debate on the ethical, social and legal issues that have accompanied the advent of information systems (Schell Martin, 2004). In particular, while many people are aware of cybercrime, veryRead MoreLaw as an Instrument of Social Change1546 Words   |  7 PagesINTRODUCTION For decades now law and society theorists have been preoccupied with attempts to explain the relationship between legal and social change in the context of development of legal institutions. They viewed the law both as an independent and dependent variable (cause and effect) in society and emphasized the interdependence of the law with other social systems. In its most concrete sense, social change means large numbers of people are engaging in group activities and relationshipsRead MoreHong Kong, The Special Administrative Region Of The People s Republic Of China1580 Words   |  7 Pageseven a modern, highly developed megacity like Hong Kong has its major downfalls; the largest civil movement in the history of Hong Kong broke out in its business centre, Central, approximately a year ago. On September 28th, 2014, a group of Hong Kong students organized by Occupy Central with Love and Peace† organization (OCLP) (Barber, Elizabeth) started the movement called Occupy Central (OC) (Barber, Elizabeth) with the hope to bring democracy to Hong Kong. OC was led by Benny Tai, a law professorRead MoreTo What Extent Does Criminal Law Reflect the Moral and Ethical Standards of Society?1682 Words   |  7 Pagesextent does criminal law reflect the moral and ethical standards of society? Criminal law is a construct of the government, enforced through tangible measures. In a democratic society, the government is elected by the citizens, and as such, laws are generally conceived with the aim to reflect whatever ethical or moral standards are presently acceptable. However, in order to be truly effective, some legislation must circumvent current sociological viewpoints in order to create laws that are genuinely

Human Resource Management of Mary Berner †MyAssignmenthelp.com

Question: Discuss about the Human Resource Management of Mary Berner. Answer: It can be analyzed from the case study of Mary Berner that turnover is good for an organization as it allows the incorporation of new ideas. Retaining of the old employees should be integrated with the recruitment of new talent which helps in maintaining a balance in the organization. The people working in the company must be paid for their performance as it was an experience gathered from Readers Digest Association. One way of improving the operation of the organization is to get feedback from the employees and providing repose to them. It is also required to push value in order to get effective and efficient services as soon as possible (Beardwell Thompson, 2014). It can be stated that to attract a huge amount of superior quality workforce it is essential to have an effective staffing strategy along with the organizational strategies and corporate goals. Both internal and external recruitment should be done in compliance with the legal policies and norms. Reward and recognition of the talents is necessary for motivation of the employees which in turn benefits the company. Cultural diversity is anonymous with productive diversity which forms the backbone of the organization. The HR manager needs to pay attention to the culturally diversified workforce to get the best output. He needs to play a pivotal role in change by being a strategic partner and must remember that employees are the assets for an organization. it is also important to have control on the organizational performance for employee empowerment (Sparrow, Brewster Chung, 2016). Reference Beardwell, J., Thompson, A. (2014).Human resource management: a contemporary approach. Pearson Education. Sparrow, P., Brewster, C., Chung, C. (2016).Globalizing human resource management. Routledge.

Capital Gains Tax Assignment Free Sample

Questions: Dave Solomon is 59 years of age and is planning for his retirement. Following a visit to his financial adviser in March of the current tax year, Dave wants to contribute funds to his personal superannuation fund before 30 June of the current tax year. He has decided to sell the majority of his assets to raise the $1,000,000. He then intends to rent a city apartment and withdraw tax-free amounts from his personal superannuation account once he turns 60 in August of the next year. Dave has provided you with the following details of the assets he has sold: (a) A two-storey residence at St Lucia in which he has lived for the last 30 years. He paid $70,000 to purchase the property and received $850,000 on 27 June of the current tax year, after the real estate agent deducted commissions of $15,000. The residence was originally sold at auction and the buyer placed an $85,000 deposit on the property. Unfortunately, two weeks later the buyer indicated that he did not have sufficient funds to proceed with the purchase, thereby forfeiting his deposit to Dave on 1 May of the current tax year. The real estate agents then negotiated the sale of the residence to another interested party. (b) A painting by Pro Hart that he purchased on 20 September 1985 for $15,000. The painting was sold at auction on 31 May of the current tax year for $125,000. (c) A luxury motor cruiser that he has moored at the Manly Yacht club. He purchased the boat in late 2004 for $110,000. He sold it on 1 June of the current tax year to a local boat broker for $60,000. (d) On 5 June of the current tax year he sold for $80,000 a parcel of shares in a newly listed mining company. He purchased these shares on 10 January of the current tax year for $75,000. He borrowed $70,000 to fund the purchase of these shares and incurred $5,000 in interest on the loan. He also paid $750 in brokerage on the sale of the shares and $250 in stamp duty on the purchase of these shares. Dave has contacted the ATO and they have advised him that the interest on the loan will not be an allowable deduction because the shares are not generating any assessable income. Answers: Part 1: Facts - The following are the details of Mr. Dave assets: A residential property that is, a house in which he lived for the past thirty years, sold it on the date 27 June, 2016 for $850,000, and the price for which it was bought was 70,000 dollars. The agent charged commission on it for $15,000. The initial buyer forfeited 85,000 dollars to the concerned person Dave since the trade was ended. The painting was bought for $15,000 on 20 September, 1985 and sold for $125,000 Sold Motor Cruiser at $60,000 and the price for which it was bought was 110,000 dollars in 2004 The shares of the mining company were advertised for the price of 80,000 dollars and were purchased at $75,000 in the present tax year. The stamp duty on purchase was for $250 and the brokerage cost on sale for $750. The dividends were bought through rented funds for 70,000 dollars and interest was paid on $5000. Capital failure was brought for10,000 dollars. Issue Based on the facts, the issue that arises here, what should be considered as the capital loss or capital gain and what should be done about it. Relevant Rules and Laws: Income Tax Assessment Act, 1997 Application: When the auction earnings are lesser than the base cost of the advantage of capital or while the base cost is fewer than the auction income then a capital loss or capital gain is said to take place (Sharkey, 2015). According to section 118 of the ITAA 1997, exceptions are given to the person who pays tax in which he is granted the right to relinquish the capital profit on capital benefits sale of amount of insurance, components of PST, superannuation, undertaking capital amounts and main residence (Woellner et al., 2012). To reduce the gain of capital, indexation and discount are the two methods that are utilized to decrease the capital gain. This is explained in sections 115 and 114 of the Income Tax Assessment Act, 1997. Percentage rate is functional under discounting (Millar, 2016). When a property has attainment date or transported time to the fresh proprietor of the property on which the date is 20, 1985 September then such as asset is acknowledged as pre capital gain asset plus such an asset is subject to exemption from gain of capital. This is contained in Sections 104 to 110 of the ITAA 1997 (Brown, 2013). Mr. Dave sold the dwelling home in which he stayed for more than thirty years plus the date of sale is 27/6/2016. The date of attainment if calculated thirty years reverse shall be 27 1986 June. This cannot be pre capital gain asset in addition to consequently shall not be subject to exemption as per sections 104 110. Capital gain or loss will be = Sale proceeds Cost base = 850,000 70,000 $780,000 is the capital gain Discounted capital gain = $390,000. Capital gain = $390,000 Since the asset of capital is a dwelling house therefore, it is subject to exemption as per section 118 of the ITAA. Conclusively, the gain of capital is not chargeable (Sadiq et al., 2016). The picture of the concerned person Mr. Dave was collected during his lifetime. As per division, 128 156 (6) under the Income Tax Act, 1997 painting is collectable (Sawyer, 2015). If the capital loss is from a collectable then the compensation with the assets loss shall be a collectable barely. The value of sale of the picture was 125,000, dollars which was purchased on 20 September, 1985 for 15000 dollars. This is not considered as a pre capital gain asset. The reason behind this is that the time of attainment was not until 20 September 1985. Capital gain or capital loss = $sale proceeds cost base = $125,000 - $15,000 = $110,000 In this case, the deal is proceeded after September 20, 1999 and the discounting method can be used. Capital gain discounted = $55,000 Taxable value of capital gain = 55,000. In the third case Resources asset is a Motor Cruiser. It was bought in the year 2004 and since it is not a pre capital gain tax asset it will create the liability of tax on the asset of sale. The cruiser was bought for $110,000 and sold for $60,000 Hence, the capital gain or loss = $60,000 - $110,000 = $50,000 capital loss It will be allowed to place off beginning other resources gains or any other sourced income. Auction of dividends also leads to creation of tax accountability. As per this, the stamp duty and brokerage expenses should be added or deducted from the respective purchase or sale. In the given case study, the dividends are purchased and sold in the similar year; hence, the tax shall be calculated in the given current year, that is, 2016. In this, the capital loss or capital gain shall be allowed. The indexation technique shall not be all owed to deduct the capital gain under section 144 of the ITAA as the asset was detained for additional twelve months. However, the discounting technique can be functional to it (Saad, 2014). Sale proceeds = Sale price Brokerage = $80,000 - $750 = $79,250 Purchase price = Cost of acquisition + stamp duty = $75,000 + $250 = $75,250 Capital gain or capital loss = Sale price Purchase price = $79,250 - $75,250 = $4000 Reduced capital gain as per discount method @ 50 percent = $2000 Taxable capital gain = $2000 The interest that is obtained from the loan amount shall not be taxable, as it was not utilised to construct any income under ITAA 1997. However, an expense can be subtracted as per section 8 subsection 1 of the Act, if the expense is created out of an income that is generated. In this case, the interest is not utilised to produce any earnings and consequently it is not to be considered as deduction (Saad, 2014). Total taxable capital gain Capital gain from residence Exempted Capital gain from painting $55,000 Capital loss from motor cruiser ($60,000) Capital gain from shares 2,000 Total Capital loss ($3,000) Brought forward capital loss ($10,000) Total capital loss carried forward ($13,000) Conclusion: On 30th June 2016, there was a capital loss of the price for 3,000 dollars. The carried onward failure from previous years loss is10,000 dollars. Mr. Dave must not sell his asset at a enormous loss as no capital profit can be made from it. Capital gain can be achieved from house but that is excused. To hoard tax in the coming years a dwelling house can be bought and investments can be made that are free from tax and easy to avail (Barkoczy, 2015). Reference List: Barkoczy, S., Foundations of Taxation Law 2015, 6th ed. CCH Australia Brown, C. (2013). Australia-taxation of truststhe problem of aligning concepts of income.Asia-Pacific Tax Bulletin,19(5). Chalmers, J., Carragher, N., Davoren, S., OBrien, P. (2013). Real or perceived impediments to minimum pricing of alcohol in Australia: public opinion, the industry and the law.International Journal of Drug Policy,24(6), 517-523. Frazier, B. (2013). Resource Capital Fund III LP v. Commissioner of Taxation: Partners or the Partnership-Who Is the Relevant Entity under the Avoidance of Double Taxation Convention between the United States and Australia.Tul. J. Int'l Comp. L.,22, 377. Frecknall-Hughes, J., McKerchar, M. (2013). Historical perspectives on the emergence of the tax profession: Australia and the UK.Austl. Tax F.,28, 275. Lang, M. (2014).Introduction to the law of double taxation conventions. Linde Verlag GmbH. Langton, M., Longbottom, J. (Eds.). (2012).Community futures, legal architecture: foundations for Indigenous peoples in the global mining boom. Routledge.