Wednesday, May 6, 2020

Debut message free essay sample

Every 14th day of July is your most awaited day. But this year, its different. Its the day that you are of legal age; ready to face the world of reality. Youre eighteen. Youre older now. Life would be more complicated than usual; more struggles to face, more problems to solve. But let us think positive. You have more years to live. Mummy. I dont know what to say cozy wall Jud OK expect nag apple kooks Among 18 candles. I thought waylay cards, but then Ana so dill OK kayo prepared. Angelina OK nuns aka ma-say. Bloat, tee Maraca, salaams as Tanana. Thank you Kay nasally TA.Thank you Kay nacelles TA gamma. Thank you Kay Ana RA aka every time Callaghan TA aka. Mao thankful kayo OK NIMH. I feel so lucky nag IMO OK gapping as 18 candles. Basis Duggan aka GU girlfriends, wall OK NIMH national. We will write a custom essay sample on Debut message or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As in inappropriate gut too naked. Salaams tutor. Also, Im sorry for my flaws as a friend. Im not the perfect friend youve wanted. I know that you have so many friends to keep you instead of me, but I want you to know that youll always have someone to run to when you need to. Gung WA Kay aka- talk, did RA OK. Gung WA Kay aka-lag, did RA bud OK.Gung WA Kay mammalian, did RA bud OK. Amity man OK NIMH gut. Love you tee Car. Happy 18th Birthday! Good luck as studies and God bless. Happy birthday to you. On your 18th year, I wish you all the best in life. 18 years had passed and I know you had some challenges that you have successfully overcame. I hope that you will remain strong in whatever challenges you may encounter in the future. Always remember that I will be here if you need help. I also pray that you will continue to be happy. Another year was added and I know many changes will happen but our friendship will never change.As you also enter another chapter of your life, may you continue to dream and may you also succeed. I wish you all the best and I love you always. Debut message By hayfield Mummy. I dont know what to say cozy wall Jud OK expect nag pail kooks among 18 candles. I thought waylay cards, but then Ana so dill OK kayo prepared. Anglican OK nuns aka Biota, tee Maraca, salaams as Tanana. Thank you Kay Nagasaki TA. Thank you Kay nacelles TA gamma. Thank you Kay Ana RA aka every time shanghaiing TA aka. Mao Also, Im sorry for my flaws as a friend. Im not the perfect friend youve wanted.

Tuesday, May 5, 2020

Income Tax Implications

Questions: Part 11. Allan and Betty were living and working in Melbourne. They decided on a 'tree change', sold their Melbourne home and purchased a large country house on a 10 hectare block in entral Victoria. Betty works part-time as an accountant and Allan as a locum doctor. Allan is popular with the elderly patients in the town and regularly is given home-made cakes and scones, along with his fee. On one occasion he treated a local wine maker's dog for snake bite when the vet was unavailable and was given a dozen bottles of Lonarch Brae shiraz in appreciation. The wine had a retail value of $360.2. Allan and Betty enjoy gardening. They plan to establish a few hectares of grape vines and begin growing vegetables. They attend a continuing education course on organic farming and find in their second year they have a surplus of produce. Betty started making marking marmalade and relish using her mother's recipes. Initially she gave them to neighbours but they became so popular that she opended a stall at the Newtown Growers Market held on the second Sunday of every month. Allan sold some of the excess to a local supermarket and now regularly supplies three retailers with sweet potatoes and pumpkin. They don't keep records as they never intended to make a profit but estimmate that in agood month gross receipts could be $500 to $600.3. Their neighbours have a citrus orchard and throughout the year vegetables are swapped for oranges and mandarins. This seems like such a good idea Allan and Betty decide to set up a 'barter' system in the area. To join the system a person must pay an up-front, one-off fee of $50 to Allan and Betty as a charge for the keeping of administrative records. Thereafter people register their goods or services to be bartered. For examples, Suzie is a retired hairdresser and will provided hairdressing services at her home. No money changes hands. Suize would receive a credit to her account of 15 to 20 'barts' that she can exchange for goods or services of equal value from other registered participants in the schemes (fruit, vegetables, child minding, lawn mowing etc.).Required:1. Advise Allan and Betty of any income tax implications arising in para 1,2, and 3 above.2. Advise the participants in the barter scheme of any income tax implications. Part 2 Nicole Grownman is an Australian actress who has had a number of roles in films and guest appearances in serials. During the year the following events occurred: 1. Nicole was offered a role in a telemovie set in the 1950s. She was required to put on 10 kilograms to play the part offered and would be awarded the role only if she put on weight. Nicole increased her food intake dramatically, dining-out several times a week and eating fast food. She estimated she spent $1,000 on food that she would not normally have eaten. She was paid $50,000 for her role. 2. As a result of her weight gain Nicole had to buy new clothes at a cost of $2000. At the end of filming she wanted to loose weight and get back into shape so hired a dietician at a cost of $1,000 and a personal trainer ($2,500) and spent a week at a health clinic ($1,500). 3. Nicole was paid $2,000 by Womans World for an interview in which she spoke about the new telemovie as well as her personal life. She donated the money to the Royal Childrens Hospital. 4. The telemovie received critical acclaim and Nicole was offered a small role in a Hollywood movie. Under the contract she was to receive $AU20,000. She flew first class to the United States at a cost of $5,000; economy class would have been $2,000. After filming she spent a week visiting agents in Hollywood in the hope of securing more roles. Nicole regarded the week as a working holiday and she treated herself to five star accommodation at a cost of $6,000. 5. A well know gossip magazine Eye Spy published a story about Nicole that contained a number of untruths. Ordinarily she would not have bothered about such thing but with her career blossoming she was concerned that her reputation might be tarnished and future roles lost. She spent $10,000 in legal fees, sued the magazine for libel and was successful in securing damages of $50,000. 6. A short break in acting followed and at her managers suggestion Nicole paid $1,000 to a voice coach to improve her voice projection. 7. In the expectation that her career was to take off at last, Nicole shifted to a rented town house. She specifically selected a two bedroom unit so that one room could be set aside for exclusive use as a study/office. There she could read scripts, deal with correspondence and meditate. Her manager suggested she would be entitled to a tax deduction for an apportionment of the rent. Required: Advise Nicole of the taxation implications of the receipts and payments. Answers: Part AThere are many forms of taxation in Australia. Individuals and companies in Australia are required to pay taxes or charges to local, state, and federal government level. The taxes are basically collected in order to provide funds for the payment of public services and transfer payments, distribution for economic wealth.The most significant form of taxation in Australia is Income tax which is collected by the federal government through the Australian Taxation Office (ATO). Federal government also collects Australian GST revenue and after the collection process it so paid the states under a formula that is determined by the Commonwealth Grants Commission for distribution.The most significant source of revenue in Australia is the taxes on individuals which are imposed by the federal government. The state governments do not impose income taxes in Australia.Personal income taxes in Australia are imposed on the basis of personal income of the individual and thus the progressive basis .Australia does not provide for heavy taxation system and thus maintains a low tax burden in comparison to other wealthy, developed nations. There are various types of taxes in Australia under which it divides the burden of tax equally between the poor and rich. 1. Australias taxation system is having personal income tax as the most important source of income that is why it is important to understand what is meant by income. Income can be earned by way of personal exertion (by working) and it can also be earned from investment. Income is always in the form of money or goods and services. 2. Here, Allan is a doctor by profession. He is receiving gifts along with his prescribed fees. As per the terms of the law amounts which are received as gifts may or may not treated as income. However, gifts may be taxable if they are part of the business activity. In this case Allan treated wine makers dog where he got dozens of wine bottles as gift thus as per the provisions of WET, Wine is threshold and thus wine producer has to pay WET so there will be no liability of WET on Allan. 3. Here, Allan and Batty had started selling excess produce of their garden in a local supermarket and retailers on regular basis thus they are having access to the income on regular basis. The gardening is not their hobby and they are selling the excess produce to the market on regular basis. Thus they have to assess the income and pay tax on the assessed income. They also need to maintain adequate records in regard to selling the produce in the market. They should also make a reasonable estimate of their tax payable. They also require taking assistance from ATO to reconstruct their records in order to make reasonable estimates. However they will have to bear penalty that is imposed by the law for non maintenance of appropriate records. 4. Bartering means the exchange of goods or services for other goods or services without exchange of money and thus money is not involved in the barter system and thus they are managed by the trade exchanges. Under the case study Allan and Batty provides trade exchange services to other people and thus keeps records of the transaction of the members thus the adequate amounts of debit and credit of the members. An online fee of $50 is being charged for battering which is taxable as they are charging fee for their services and as per the above definition of income it should be taxable under GST 2004/04 rulings. Further, Income tax implications of the Barter transactions are same as that related to the cash or credit transactions. Thus barter transactions are also assessable and deductable while calculating taxable income. 5. Income tax provisions of barter, cash and credit transactions are same. A liability for taxation including GST arises wherever a member of barter system makes a sale to another member who is subject to tax. Payment is made in the form of kind under barter system payment and thus money is not involved in the transaction. Maintenance if debiting and crediting of account is done in order to keep a check on the transactions between the members of the barter system. The member conducting a sale of the product is credited with his account and the member who purchases is debited with his account with the equal value of goods or services. According to the rules of laws, Fair market value of the product or service is being used as the value of those product or service in monetary terms. Fair market value clearly reflects the arms length price or it money value. Fair market value is the value which is charged by the seller in case the product is sold to a stranger or the services are provided to a stranger. Most of the business-oriented countertrade organisations use a specified rate for converting credit units into an Australian dollar equivalent but here Allan and Batty are converting it into Barts. Each credit unit is having a value equal to one Australian dollar. As per the laws of taxation, GST, income tax payment must be remitted and converted in the Australian currency. Payment in dollars is accepted by the other members. Tax invoice is also required for a barter transaction as it is required for other transactions. But the tax invoice must contain or comply with all the usual requirements of a taxable invoice. Reference: Australian Taxation Office, 2014, Amounts not included as Income, Income and Deductions; Available at: https://www.ato.gov.au/Individuals/Income-and-deductions/Income-you-must-declare/Amounts-not-included-as-income/ Part B The solution provides for the tax implications of the various events that occurred during the year for Australian actress, Nicole who has performed a number of roles in films and has appeared as guest in various serials. 1. Event: For a telemovie set of 1950, Nicole was asked to gain weight of 10 kilograms to play the role and would be given the role only if she does so. For the same Nicole agreed and increased her diet and spent $ 1000 for the same. She was paid $ 50,000 for the same. Issue: Will the $ 1000 spent be allowed as deduction? Discussion for Tax implication: As per the provisions of the Australian Income Tax provisions, Nicole is a professional as per the provisions of Australian Income tax laws if a person performs or appears in a film, on a tape or disc, or in a television or radio broadcast is covered in the definition of special professional. [1] Being in the above case, Nicole Grownman is an Australian actress working in films and guest appearances in serials is covered in the definition of special professionals. As per the provisions following will be considered in assessable income for the special professional- royalties from copyright of a literary, dramatic, musical or artistic work, and income from endorsements, advertisements, interviews, commentating and any similar service Rewards and prizes Income from a patent for an invention. [2] Conclusion In light to the above provisions the actress has earned $50,000 from the role that she has played in the film. So this $50,000 will consider while calculating the assessable income of Nicole Grownman. However, $1,000 will not be allowed as deduction being the actress does not have any specific prove that this expenditure is being made to the above mentioned revenue. 2. Event: As a result of her weight gain Nicole had to buy new clothes at a cost of $2000. At the end of filming she wanted to lose weight and get back into shape so hired a dietician at a cost of $1,000 and a personal trainer ($2,500) and spent a week at a health clinic ($1,500). Issue: Will deduction be allowed? Discussion on Tax Implications: As per the provisions of income tax laws any personal expenditure made by the professional will not be considered as allowable expenditure while calculating the assessable income of the assessee. In the given case, Nicole brought new clothes at a cost of $2000, spends $1000 on dietician, $2500 on a personal trainer and spent a week at a health clinic worth $1500. All these expenditure made by the actress is being done in order to keep her fit. All these expenditures are personal in nature and should and not allowed as allowable expenditure. Conclusion: Being the expenses personal in nature, deduction will not be allowed. 3. Nicole was paid $2,000 by Womans World for an interview in which she spoke about the new telemovie as well as her personal life. She donated the money to the Royal Childrens Hospital. Tax Implications As per the provision of Australian tax laws any gift or donation made to organisations that have the status of deductible gift recipients (DGRs) s allowed as allowable deduction under income tax laws. However, four conditions must be met: The gift must be made to a deductible gift recipient. The gift must truly be a gift. A gift is voluntary transfer of money or property from which no material benefit is received. The gift must be covered by one of the gift types. The most common gift is money but deductions may be claimed for other types of gifts such as property or shares. The gift must comply with any relevant gift conditions. [3] In the given case, the actress has donated the amount to Royal Childrens Hospital. The hospital is covered under the definition of deductible gift recipients under Australian income tax laws. [4] Hence, the donation made by actress will be allowed as allowable expense for her being the same is covered in terms of above stated provision. 4. Event: The Telemovie received critical acclaim and Nicole was offered a small role in a Hollywood movie. Under the contract she was to receive $AU20, 000. She flew first class to the United States at a cost of $5,000; economy class would have been $2,000. After filming she spent a week visiting agents in Hollywood in the hope of securing more roles. Nicole regarded the week as a working holiday and she treated herself to five star accommodation at a cost of $6,000. Issue: Will she be eligible for deduction of the extra week spending? Discussion on Tax implication As per the provisions of income tax laws any personal expenditure made by the professional will not be considered as allowable expenditure while calculating the assessable income of the assessee. In the given case, she spent $5,000 travelling to United States and $6,000 staying in a five star hotel, both of these is personal expenditure and will not be considered as allowable expenses. In this case, Nicole earned $20,000 in Hollywood. As per the provisions of law, if you continue to remain an Australian resident while working overseas, you must declare your worldwide income in your Australian tax return, even if tax was being paid out in the country where you earned the income. Being, in this case, she earned $20,000 other side Australia, she needs to disclose the same to the authorities. [5] Conclusion: Deduction will not be allowed for the expenses incurred being personal in nature and Nicole will have to disclose in her return the income of $ 20,000 earned. 5. Event: A story is published by the well-known magazine Eye Spy for Nicole which contained a number of untruths. Since, her career is blossoming she is concerned about her repute and loss of future roles. She has spent $10,000 in legal fees, sued the magazine for libel and was successful in securing damages of $50,000. Issue: Taxability of $ 50,000 damages received and the $ 10,000 legal fees paid? Tax Implications In lieu of the provisions of the Australian Income tax law, any benefits derived as a consequence of any legal suit will be taxable in the hands of the recipient. However, the tax benefit is only available if: The full details of the reasons and circumstances leading to you incurring the legal expenses are provided Copies of any documentation in relation to the circumstances - such as, court documents, etc. are provided. Proof that how are these expenses relevant to your gaining or producing of assessable income is provided Proof of making the payment is available. In the given case, the magazine publisher Eye-Spy has written some untrue facts about the actress and hence, she filed the legal suit against the magazine and the decision of the court was in her favour. As a consequence, the former paid Nicole $50,000 to compensate the damages. Nicole had incurred $ 10,000 as a legal fees in the complete court procedures. Conclusion In light to the above provisions, $50,000 will be taxable and if she meets out the above conditions related to the legal expenses, she will be allowed to avail deduction for the $ 10,000 incurred. 6. Event: For a short break in acting, Nicole Paid $ 1,000 to a voice coach for improvement of voice projection. Issue: Will $ 1,000 be allowed as deduction? Whether the same is a private or career related expense? Discussion of Tax Implications As per the provisions of the Australian Tax, any expense incurred by a professional in the capacity of improvement of him/herself professionally is allowed as deduction. In the given case, Nicole had incurred $ 1,000 for improvement in voice projection, which can be considered as an expense for professional growth. Conclusion Hence, the above expense incurred is allowed as an allowable expense in light of the above provisions. 7. Event: Nicole shifted to a rented house in town and has specifically selected a two bedroom unit so that one room could be utilized exclusively as study/office where she could read script and deal with correspondence and meditate. Issue: Will she be entitled for a tax deduction for an apportionment of the rent used for business purpose? Discussion on Tax Implications Considering the provisions of the Australian Tax laws, for the rental expenses incurred by the assessee for a rented premise which will be used for the business purposes will be treated as allowable expenses. In the given case, Nicole has specifically selected a two bedroom unit so that one room could be set aside for exclusive use as a study/office where she could read scripts, deal with correspondence and meditate. Hence, in this case one room is used by Nicole for personal purpose and the other for business purpose. Conclusion: Hence, in the light of the provisions of the Australian Income Tax, deduction will be allowed for the proportionate the rent paid for the room used for business / office purpose. Reference: 1. Australian Taxation Office, 2014, Income Averaging for Special Professionals 2013-2014; Available at: https://www.ato.gov.au/Individuals/Tax-return/2014/In-detail/Publications/Income-averaging-for-special-professionals-2013-14/?page=1#Who_is_a_special_professional_ 2. Australian Taxation Office, 2014, Taxable Professional Income; Available at: https://www.ato.gov.au/Individuals/Tax-return/2014/In-detail/Publications/Income-averaging-for-special-professionals-2013-14/?page=3#Taxable_professional_income 3. Australian Taxation Office, 2014, Gifts and Donations; Available at: https://www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Gifts-and-donations/ 4. The Royal Childrens Hospital Foundation, 2014, Legal Status and Privacy Policy; Available at: https://rchfoundation.org.au/?page=Legal-and-Privacy 5.Australian Taxation office, 2014, International Taxa on Individuals; Available at: https://www.ato.gov.au/Individuals/International-tax-for-individuals/ 6.Australian Taxation Office, 2013, ATO advice and Guidance Legal Expenses; Available at: https://www.ato.gov.au/General/ATO-advice-and-guidance/In-detail/Private-rulings/Supporting-documents/Income-tax-deductions/Legal-expenses/

Saturday, April 11, 2020

How to Write a Diversity Curriculum Vitae

How to Write a Diversity Curriculum VitaeSample essays for colleges can help you learn how to write a diversity curriculum vitae. Often it can be hard to decide which essay to submit, and what questions to ask, when choosing the topics you will tackle.The majority of essays you encounter are prepared by editors or tutors, so you have little control over the writing style. Some essays you find are based around a question, others require long paragraphs that draw on a particular research, and many require two or more responses. A diversity essay is no different.Many students find it hard to come up with their own essay. Maybe they are unsure of the style of a specific essay, or perhaps they don't want to risk the grade they might get if their essay is not up to par. This means that you must assess your own strengths and weaknesses before starting to compose your own essay. There are some ways you can check this out.Once you have chosen a topic that you think you have a knack for, consi der the number of examples in a sample essay you find online. If you find one that you really like, then it might be worth exploring if there are other people who have submitted an essay about the same topic. Check the editor's credentials and read some of the content of the sample essays in order to ensure the content is comparable.You may also want to ask your professor if you can have a look at a sample essay that they have. This will give you an idea of the writing style, the professor uses, and may even give you a chance to see how many examples are used. This is a great way to gauge the quality of the essay if you feel you are not up to par with your professor.Sometimes the essay you find is much more general in nature. In these cases, you may wish to seek out someone else's sample essay. Of course, it may be difficult to find someone else's essays if you have chosen a topic you have never heard of before. Fortunately, you can still take a look at other writers' samples to see if you like their styles.A sample essay can be a great resource if you are unsure of how to go about creating one. You can ask someone else's advice or take a look at other students' work to see what you find. The wide variety of samples you will find online will allow you to focus on certain themes in order to make your own essay as unique as possible.

Sunday, March 8, 2020

Free Essays on Sacrifice

Outline Introduction: Sacrifice Miracle Plays: The creation of Adam and Eve The Fall of Man - Islamic view point - Christian view point Cain and Abel - The Sacrifice Noah's Flood Abraham and Isaac - Christian view point - Islamic view point Conclusion: Sacrifice is an essential factor in miracle plays. It plays an important role in the plays and in the beliefs of people. To sacrifice something is to give up something and you never know the value of possessions until they're gone. Sacrifice, according to religious rituals means an act in which a consecrated offering is made to a god or other spiritual being in order to establish, perpetuate, or restore a sacred bond between humanity and the divine. These offerings may consist of humans or animals (blood offerings) or fruits, crops, flowers and wine (bloodless offerings). In all the miracle plays there is some sort of sacrifice, whether it be to God or within themselves. Throughout the plays sacrifice is explored. The examination of sacrifice in The Creation of Adam and Eve, The Fall of Man, Cain and Abel, Noah's Flood and Abraham and Isaac will be realized in the following passages. Although sacrifice has one meaning it is expressed in many different ways throughout these different miracle plays. The creation of man may have many different views according to the various religious aspects that there are. The Story of the Creation tells that God created heaven and earth, plants and animals, and as the last thing he created man. God said, "Let us make man in our image, after our likeness; .." (Gen.1.26). "So God created man in his own image, in the image of God he created him; male and female he created them." (Gen.1.27). There is no doubt that God created man then female, but there is an argument whether Eve was created from dust or a piece of rib from Adam. No matter what the real story is the fact remains that they ... Free Essays on Sacrifice Free Essays on Sacrifice Outline Introduction: Sacrifice Miracle Plays: The creation of Adam and Eve The Fall of Man - Islamic view point - Christian view point Cain and Abel - The Sacrifice Noah's Flood Abraham and Isaac - Christian view point - Islamic view point Conclusion: Sacrifice is an essential factor in miracle plays. It plays an important role in the plays and in the beliefs of people. To sacrifice something is to give up something and you never know the value of possessions until they're gone. Sacrifice, according to religious rituals means an act in which a consecrated offering is made to a god or other spiritual being in order to establish, perpetuate, or restore a sacred bond between humanity and the divine. These offerings may consist of humans or animals (blood offerings) or fruits, crops, flowers and wine (bloodless offerings). In all the miracle plays there is some sort of sacrifice, whether it be to God or within themselves. Throughout the plays sacrifice is explored. The examination of sacrifice in The Creation of Adam and Eve, The Fall of Man, Cain and Abel, Noah's Flood and Abraham and Isaac will be realized in the following passages. Although sacrifice has one meaning it is expressed in many different ways throughout these different miracle plays. The creation of man may have many different views according to the various religious aspects that there are. The Story of the Creation tells that God created heaven and earth, plants and animals, and as the last thing he created man. God said, "Let us make man in our image, after our likeness; .." (Gen.1.26). "So God created man in his own image, in the image of God he created him; male and female he created them." (Gen.1.27). There is no doubt that God created man then female, but there is an argument whether Eve was created from dust or a piece of rib from Adam. No matter what the real story is the fact remains that they ...

Friday, February 21, 2020

B&B Mobile Home Park and Rental business Case Study

B&B Mobile Home Park and Rental business - Case Study Example B&B Mobile Home Park and Rental business is expected to plough back profit as it expects to expand its activities and invest in all positive net present value (NPV) projects such as a game room or install a small above-ground pool. Based on an independently feasibility studies, I have targeted Oklahoma to be used as administrative office, warehousing, and dispatch unit for customers bookings. This area is unique because of its accessibility to other cities, a small community with great potentials for the mobile home business. While the season continues through out the year except a few months in between. Oklahoma is a unique destination for this business. I intend to use one or two local news paper to promote the B&B Mobile Home Park and Rental business brand and thus benefit from ancillary and auxiliary activities. Initial funding for the project is expected to be about $100,000. Of this amount, the principal owner has contributed 13%, that is, $13000 while a bank loan of $87,000 is to be secured to cover the remaining 100% of the funding requirements. The equipments to be purchased outline in the financial plan will serve as collateral. Note the $13000 is to cover for working capital in the first three months. Rental incomes for the first year are expected to amount to about $36,240 and are expected to grow at an annual rate of 10%. Gross profit is expected to be $15840 against which expenses for rents, depreciation of equipment, and salaries, overhead expenses and miscellaneous expenses will be charged. Expenses during the second, third, fourth and fifth year are expected to witness increases as the company plans to increase expenditure on news paper advertisement. Customer loyalty card will be introduced to facilitate online booking and increase sales. Constant growth is expected to come from the unique nature of the business and strategy that will be adopted by the company. The company will also do everything necessary to protect the environment in which it operates such as improving its waste management activities as well as becoming ISO1400 certified. 1.0 Introduction to B&B Mobile Home Park and Rental business B&B Mobile Home Park and Rental business - Oklahoma US is a new business venture. It is an establishment to be based in Oklahoma United States, targeting the local communities and other visitors for Mobile Home Park and the rental business.The business proposal is based on the objective that

Wednesday, February 5, 2020

Mellor, Augustus and the Creation of the Empire Essay

Mellor, Augustus and the Creation of the Empire - Essay Example He emphasized on being given the right of military command ensuring the state suffered no harm, driving the murderers of his father into exile and defeating them twice in war, undertaking civil and foreign wars by land and sea throughout the whole world but spared lives of citizens who sought pardon, he was honored twice with ovations and saluted twenty one times as an imperator. Augustus took charge of grain supply at his own financial expense during the great famine, all citizens offered sacrifices for his health at all the seats of the gods with the Roman people calling him the father of the country, his continued preaching about friendly relationships, his presentation of three gladiatorial games in his own and five in the name of his sons. Augustus also established colonies of soldiers in Africa, Sicily, Asia, Syria and Macedonia etc, which had been seized in slave war and by defeating his enemies in Spain, Gaul and from