Income and Expenses for an Individual †Myassignmenthelp.Com

Question: Discuss about the Income and Expenses for an Individual? Answer: Introducation In this case, Danny is a resident of Australia he was engaged in the technician work in the company Robin Pty Ltd. He resigned from the company for undertaking study at Charles Strut University. The company offered Danny that he could return to the office after completing the study. Danny has participated in the student exchange program and has incurred substantial costs. Danny was in a study trip and worked as a casual tutor in the university where he was paid $4000. The issue here is to determine whether the expenses incurred by Danny are allowable as deduction. Law The laws that have been applied are: Section 8-1 of the Income tax Assessment Act 1997; Taxation Ruling 98/9; FCT v Hatchett 71 ATC 4184 Anstis v FCT 2009 ATC Section 82A of the Income Tax Assessment Act 1936; The allowable income and expenses for an individual is governed by the application of the Income Tax Assessment Act, case laws and taxation ruling. The Income Tax Assessment Act 1936 in section 995-1 provides that deduction means any amount that can be deducted. This definition is not useful in determining the deduction allowable so the common laws and cases studies should be considered before ascertaining the expenses. It should be noted that the allowable deduction should be determined after considering the nature of expenses (Gale Samwick, 2014). The expenses that are of capital nature are not allowed as deduction. The expenses that are of revenue nature are not allowed as deduction. It should be noted that the expenses that have been incurred for earning exempted income is not allowed as deduction. The section 8-1(1) of the Income Tax Assessment Act 1997 provides that the expense incurred for producing or earning assessable income is allowed as deduction. It is further provided that the expenses can be deducted as allowable deduction if it is incurred for producing the assessable income. The law provides that outgoing or loss is allowed as deduction if it is incurred for producing the assessable income (Snape De Souza, 2016). In case the tax payer is business then the expenses incurred for producing or generating income for business is allowed as deduction. In section 8-1 (2) of the Income tax Assessment Act 1997 it is provided that the expenses is not allowed as deduction if the loss or outgoing is in the nature of capital, private expenses, expenses incurred for producing assessable income. It should be noted that there must be necessary relationship between the assessable income and loss or outgoing expenses. In the case of Charles Moore V FCT (1956) that the taxpayer can c laim deductions for the receipts that have been stolen from the store at the gun points that are not insured. It should be noted that the expenditure for producing the assessable income is allowed as deduction (Ciconte et al., 2016). The expenditure that a tax payer incurs for reducing the future expenses is not allowed as deduction. The nature of expenses that are allowed as deduction has been explained above. In this case, the discussions have been made for expenses that have been incurred for studying abroad. The discussion is made after considering the Taxation Ruling 98/9. The Taxation Ruling 98/9 deals with the self education expenses that are allowed as deduction under section 8-1 of the Income Tax Assessment Act 1997 and the Income Tax Assessment Act 1936. This expenditure that are allowed as deduction under the taxable income is provided in the Taxable Ruling. In the Para 12 of the Taxation Ruling expenses related to self education is allowed as deduction under section 8-1 of the Income Tax Assessment Act 1997 if there is relevant connection between the income tax payer of the current years. In Para 13 it is stated that if the income earning activity of the taxpayer is based on the skills and specific knowledge of the self-education helps in improving the skills then the expenses related to self-education is allowed as deduction (Berry Hay, 2016). It is provided in Para 14 that if the subject of study increases the taxpayers income from the current level of income then the expenses related to the self-education is allowed as deduction. The argumen ts that after self-education the taxpayer will get employment will not be allowed as deduction for the expenses that have been incurred for the self-education. That means if a taxpayer has incurred expenses for self-education in which the taxpayer is not in the profession is not allowed as deduction as per Para 15 of the Income Tax Assessment Act 1997. It should be noted that the principles for allowing expenditure should not be applied on a mutually exclusive basis but should be considered in conjunction with the section 8-1 of the Income Tax Assessment Act 1997. The Para 17 provides that expenses is allowed as deduction under section 8-1 of the Income Tax Assessment Act 1997 if the essential character of the expenses is that of income producing. The essential character of the expenses is determined after analysing the all he objective circumstances (Bulman Hoxby, 2015). There can be circumstances that the expenses that are allowed as deduction is apportioned under section 8-1 of the Income tax Assessment Act 1997. That means if during the study tour the expenses have been incurred for working related purposes or private purpose then the expenses should be apportioned between the purposes. In case the expenses that have been incurred for private purpose is incidental for producing income earning activity then expenses that are only allowed for producing the assessable income is allowed as deduction (Robinson et al., 2015). It should be noted that if the expenditure related to the private purpose is only incidental for producing the main income earning activity then the expenditure is not allowed as deduction. In Para 22 the Taxation Ruling states that deduction is allowed for the amount of decline in the value of the depreciating assets under section 4025 of Income Tax Assessment Act 1997 that was held during the income years and is used for taxable purpose. In case of self-education if the depreciable assets are used then the expenses of depreciation can be allowed as deduction (Fitzsimons Carr, 2014). The depreciation amount should be reduced to the extent the assets has been used for purpose that is not related for producing income. The Para 23 of the Taxation Ruling provide that the expenses that are allowed as deduction are provided below: Tuition or course fees that are paid for attending the institution for education, work related expenses and student union fees; The cost of professional journal, stationery and textbooks; The expenses for airfares including the expenses related to the study tour overseas, on conference related seminars or for attending the institution for education. This are the part of the cost that are necessary for participating in the tour; If the taxpayer is away from home then the expenses related to accommodation and meals that have been incurred on the study tour abroad for the work related conference and attending the institution; The interest expenses related to borrowing that are used for self education for improving the knowledge and skills of the taxpayers are allowed as deduction. The Para 24 of the ruling provided that following expenses related to the self education are not allowed as deduction: The student contribution amount or the amount of debt is not allowed as deduction; The expenditure that have been incurred for meals for attending the self education expenses, conference related to work and seminars; The expenditure related to accommodation and meals if the taxpayers has incurred for the expenses for the self education purpose; In the case of FCT v Hatchett 71 ATC 4184 it was held that the expenses that have been incurred by a primary school teacher to gain the certificate of the secondary school teacher is allowed as deduction. The main reason for allowing the deduction is that it will increase the professional qualification and help in further increase in income. In the case of Anstis v FCT 2009 ATC it was held that the expenses that have been incurred for travelling between the home and educational institution or place of work is not allowed as deduction. The section 82A of the Income Tax Assessment Act of 1936 provides that maximum amount of $250 is allowed as deduction in an income year for the self-education expenses. Application On analyzing the case, Danny is engaged is an electrical technician. The study will further improve the qualification of Danny in the same profession that means this will help him to increase the income of Danny (Taylor Richardson, 2013). Therefore based on the FCT v Hatchett 71 ATC 4184 it can be said that the expenses should be allowed as deduction. The expenses that have been incurred for air ticket is allowed as deduction as provided in Para 23 of the ruling. The expenses that are incurred for the accommodation is not allowed as deduction as provided in Para 24 of Taxation ruling. The expenses incurred for meal is not allowed as deduction as per Para 24 of the ruling (Gutman, 2016). The expenses incurred for the book and study material is allowed as deduction. The amount paid for the purchase of the laptop is not allowed as deduction.. In this case, the motor vehicle expenses that have been used for 5 months is not allowed as deduction as it used for going to education instituti on as per the case Anstis v FCT 2009 ATC. Statement showing deduction under section 8-1 of the ITAA 1997 Particulars Amount Air ticket $ 1,500.00 Books and study material $ 800.00 Purchase of laptop $ 1,800.00 Allowable deduction $ 4,100.00 Table 1: Allowable deduction (Source: Created by Authority) The table has provided that the total expenses that can be claimed as deduction under section 8-1 of the Income tax Assessment Act 1997 based on the cases and taxation ruling discussed above. The section 82A of the Income Tax Assessment Act 1936 provides that the expenses for self-education will be allowed as deduction under section 8-1 of the Income Tax Assessment Act 1997 in the income year to the extent of net amount of $250. Conclusion Based on the above discussion it can be said that Danny is allowed to take deduction of $250 under section 8-1 of the Income Tax Assessment Act 1997 during the current income year. Reference Adebisi, J. F., Gbegi, D. O. (2013). Effect of tax avoidance and tax evasion on personal income tax administration in Nigeria.American Journal of Humanities and Social Sciences,1(3), 125-134. Bargain, O., Dolls, M., Immervoll, H., Neumann, D., Peichl, A., Pestel, N., Siegloch, S. (2015). Tax Policy and Income Inequality in the United States, 19792007.Economic Inquiry,53(2), 1061-1085. Berry, C., Hay, C. (2016). The great British rebalancingact: The construction and implementation of an economic imperative for exceptional times.The British Journal of Politics and International Relations,18(1), 3-25. Bradley, S. (2017). Inattention to Deferred Increases in Tax Bases: How Michigan Home Buyers Are Paying for Assessment Limits.Review of Economics and Statistics,99(1), 53-66. Bulman, G. B., Hoxby, C. M. (2015). The returns to the federal tax credits for higher education.Tax Policy and Economy,29(1), 13-88. Cazier, R., Rego, S., Tian, X., Wilson, R. (2015). The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes.Review of Accounting Studies,20(1), 436-469. Ciconte, W., Donohoe, M. P., Lisowsky, P., Mayberry, M. A. (2016). Predictable uncertainty: The relation between unrecognized tax benefits and future income tax cash outflows. Davis, A. K., Guenther, D. A., Krull, L. K., Williams, B. M. (2015). Do socially responsible firms pay more taxes?.The Accounting Review,91(1), 47-68. Fitzsimons, J. A., Carr, C. B. (2014). Conservation covenants on private land: issues with measuring and achieving biodiversity outcomes in Australia.Environmental management,54(3), 606-616. Gale, W. G., Samwick, A. A. (2014). Effects of income tax changes on economic growth. Gennari, E., Messina, G. (2014). How sticky are local expenditures in Italy? Assessing the relevance of the flypaper effect through municipal data.International tax and public finance,21(2), 324-344. Gutman, H. L. (2016). The Saga of Unfulfilled Business Income Tax Reform.Temp. L. Rev.,89, 267. Hoffman, W. H., Smith, J. E. (2014).South-Western Federal Taxation 2015: Individual Income Taxes. Cengage Learning. Richardson, G., Taylor, G., Lanis, R. (2013). The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis.Journal of Accounting and Public Policy,32(3), 68-88. Robinson, L. A., Stomberg, B., Towery, E. M. (2015). One size does not fit all: How the uniform rules of FIN 48 affect the relevance of income tax accounting.The Accounting Review,91(4), 1195-1217. Snape, J., De Souza, J. (2016).Environmental taxation law: policy, contexts and practice. Routledge. Sutherland, H., Figari, F. (2013). EUROMOD: the European Union tax-benefit microsimulation model.International Journal of Microsimulation,6(1), 4-26. Taylor, G., Richardson, G. (2013). The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms.Journal of International Accounting, Auditing and Taxation,22(1), 12-25.

Global Environment And Management - Ford and Taylorism

Question: Would workers in Australia, America or Europe accept the Taylorism in this form today? Consider the design of scripts for use in Call Centres, can you see Taylorism in that? Explain? Answer: Week 1 Introduction This section focuses on the implementation of Taylorism and Fayolism in the various organisations across the globe. The various advantages of these management theories are also mentioned in this section. The theory of Fayolism focuses on the management of the workplace on the basis of equality of the workers and motivation of the workers by a number of other factors along with money Activity 1 There are a number of key ideas that I have extracted from the activity, which are mentioned below. Scientific efficiency management based on the time taken for the tasks, which aims at improved economic efficiency. Dividing the large tasks into smaller task, which are easier to be completed. Assembly line production for the manufacturing process. Increase in the wages provided to the employees of the organisation by decreasing the time of production (Pearson, 1945). Managing the workforce directly by eliminating the presence of trade unions in the workplace, this in turn leads to better control and management. I dont think that he workers in Australia, America or Europe will accept Taylorism in this form today, as this method of scientific management defines the employees with less efficiency to be stupid even if it praises the workers with good efficiency in the workplace. The concept of Taylorism is insulting to the workers based on the presumed low level of knowledge of the workers by the management. The scripts used in a number of call centres in present involve a number of predetermined responses to the conversations with the customers. Yes, I see Taylorism in the activity of providing the call centre workers with the scripts of the responses (Zardet, 1945). It suggests that the workers are not capable of determining the effective response to the queries of the customers. Some parts of the ideas are also being utilised in a number of organisations in the current societies, such as Ford, Mercedes and Audi, which implement the concept of the assembly lines along with the scientific mana gement of the employees by decreasing the size of the individual tasks. Activity 2 Fayolism is another method or theory of management which focuses on a number of key ideas mentioned below and was developed by Henri Fayol. Control on the workers to allow the organisation to have better productivity and efficiency. Teaching the employees of the organisations regarding the various management methods and styles. I believe that some of the ideas expressed in the management theory of Fayolism allow a number of organisations around the world in the current industries to have better management in the workplace. The theory of Fayolism focuses on the management of the workplace on the basis of equality of the workers and motivation of the workers by a number of other factors along with money (Brunsson, 2008). This allows the organisations in the current industries to have better management of the workforce and the various human resources available to the organisation. This theory of management still allows the human resources departments of a number of organisations to determine the various qualities which should be possessed by the applicant to become a manager. Some of these qualities suggested by the Fayolism theory of management are physical, mental, educational, technical and moral. This theory of management also allows the entire business model of a current organisation to be divided into a number of task groups, such as financial, managerial, technical, commercial, accounting and security (Oliveira, 2012). Conclusion The blog included the examples of a number of organisations implementing the management theories named Taylorism and Fayolism along with the various implications of the theories. We concluded that the theory of Fayolism gives a bit more respect to the employees in comparison to the theory of Taylorism. Week 2 Introduction This section of the blog focuses on the implementation of the structure and strategy in a number of organisatons along with one of the latest strategy named Holacracy. It is essential to find the correct strategy for an organisation before extending its implementation throughout the organisation. Holacracy is one of the most popular and booming management theory which allows the entire organisations to be divided into a number of decentralised teams, which allows the employees to have protection of experimentation. Activity 1 Some of the key ideas that I can extract from this activity are mentioned below. Competitive advantage of an organisation over the others in the same industry by managing the behaviour of the people working in the various business operations. Organisational design by transforming the organisational strategy into the organisational structure, which allows the entire business model of the organisation to be divided into a number of modules and a number of operations. Organisational structure following the organisational strategy to implement the strategy into the design of the organisation. Organisational strategy following organisational structure to incorporate the entire structure of the organisation into the strategy being developed. Its not true always that the increase in the number of rules in an organisation leads to increased efficiency. It is essential to find the correct strategy for an organisation before extending its implementation throughout the organisation. In the video, Yves Morieux mentioned in the interview that the structure of an organisation follows the strategy of the organisation (Morieux, 2009). It is obviously a fact, as the strategy allows the organisation to be divided into effective and efficient modules. But sometimes the strategy can follow the structure. Suppose a strategy is being developed for an organisation which should be implemented in each and every module in the business model of the organisation. In this case, the strategy follows the existing structure of the organisation to be able to cover the entire structure of the organisation. Activity 2 A number of key ideas which I could extract from the learning activity are mentioned below. The centralisation of power in the organisation could lead to the suffocation of innovation. The competitive advantage of an organisation over the others can be defined in terms of the flexibility and adaptability of the organisation. The CEO of the organisation is still in charge of some of the things in case Holacracy. Holacracy is one of the most popular and booming management theory which allows the entire organisations to be divided into a number of decentralised teams, which allows the employees to have protection of experimentation (Robertson, 2009). The decentralisation of the power in holacracy allows the employees of the organisation to involve innovation and creativity in their daily work. The management theory of holacracy allows an individual to play the role of both the superior and subordinate to another individual. A similarity which I could see between the innovative cultures of the organisation to the agile organisational structure is the various roles in the business model being interchanged among the team members of the organisation. The decentralisation of the power in the workplace helps these interchangeable roles to be more effective and efficient according to the strategy of the organisation. Holacracy focuses on the governance of the various team members through forgiveness rather than permission. This allows the hierarchical structure of the organisation to be completely removed from the workplace (Robertson, 2006). Conclusion The description of the management theories with the focus on structure and strategy of the organisations allows us to conclude that the implementation of the strategy depends on the structure of the organisation and vice versa. References Brunsson, K. H. 2008. Some effects of Fayolism. International Studies of Management and Organization, 38(1), 30-47. Morieux, Y., Blaxill, M., Boutenko, V. 2009. Generative interactions: The new source of competitive advantage. Restructuring Strategy, 86. Oliveira, N. 2012. Types of Structure. In Automated Organizations (pp. 15-26). Physica-Verlag HD. Pearson, N. M. 1945. Fayolism as the necessary complement of Taylorism. American Political Science Review, 39(01), 68-80. Robertson, B. J. 2006. Holacracy: A complete system for agile organizational governance and steering. Agile Project Management Executive Report, 7(7). Robertson, B. J. 2009. Organization evolved: Introducing holacracy. Unpublished manuscript. Zardet, V., Voyant, O. 2003. Organizational transformation through the socio-economic approach in an industrial context. Journal of Organizational Change Management, 16(1), 56-71.

Be All That You Can Be Essay Example

Be All That You Can Be Essay Example Be All That You Can Be Paper Be All That You Can Be Paper Essay Topic: Everything I Never Told You Be all that you can be in the Army. Earn up to $40,000 for college, get valuable training, and have your health at risk for the rest of your life, and don’t forget the 30 days paid vacation. I know you all have heard that slogan before, or maybe you should have. That is what the Army should tell you on all of those commercials since they made it mandatory for every soldier to be vaccinated against the deadly illness, anthrax. But, if you refuse the vaccination then you are out of not only a job but also you could serve jail time. Soldiers should not be put in a position where they have to choose between risking their health or losing their job. There are many problems with the vaccine itself. The vaccine has never undergone long term test, so even the Department of Defense has no idea what this could possibly do to soldiers down the road of life. That right there tells you that the Generals in the Pentagon don’t care about your life at all. I wonder if our friends, the leaders of our armed forces were also forced to take this vaccine. When the vaccine first became mandatory for all personnel, I was stationed in Korea. Due to the fact that we were overseas, we had the opportunity to be the first troops to receive it. I however was exempt from taking the vaccine because I was leaving the country in the next two months and time wouldn’t allow me to receive the shots in proper order. What I witnessed my colleagues go through was enough for me to swear never to except the shots. I saw a large group of people break out in hives and actually had the opportunity to watch one soldier have a seizure. Now, the Army won’t say whether or not the seizure had anything to do with the shots but I was fairly certain. The Anthrax vaccine was administered during the Gulf War to soldiers that went over to the Middle East to fight. Now there is an undiagnosed disease called the Gulf War disease. Many soldiers have thought to be exposed to a plethora of chemical weapons during the War. Yet only one of them has been confirmed, that being the anthrax injections they received before going over there. The anthrax vaccination could be a contributing factor to the Gulf War disease that so many soldiers still suffer from. When the Department of Defense came up with the total military inoculation policy it was all over the news including CNN, because it was so controversial. This is very idiotic if you ask me. Don’t you think that Sadaam Hussien and all of the other small threats to the United States watch CNN? Those small countries can afford many different kinds and large quantities of chemical weapons due to their low cost. They are no longer going to even bother launching an anthrax missile at our troops because they know they have a chance at surviving. They will just shoot some other disease filled rocket that they are certain we cannot defend against. When one joins the military there are a number of reasons that could be possible. There is education benefits, training, money, family traditions, and first and foremost, to serve their country. I don’t think that anyone would join the military so they could endanger their own health. Sure there is always that knowledge that some day you may be called upon to go to combat, but injuring your health during peacetime is not heroic. If you die while in combat you will most likely be decorated with all kinds of metals and awards for bravery. The only thing that you will get for becoming unhealthy during peacetime is a look at the inside of a VA hospital and poor treatment. You will probably hear every excuse in the world why you are sick all the time, but you will never hear once that it is linked to the shots you were forced to take while you were in the military. It is the individuals’ responsibility to be aware of their surroundings. Before some one consumes something that they have never seen before don’t they normally say, â€Å"What is that†? Before you take any vaccine you should ask yourself what it is and do the necessary research to find out what it actually is. I am not saying that you will ever come across something so exotic as anthrax, but you should question everything and go with you gut. Following orders only for the reason that someone told you to is ridiculous. You wouldn’t hit yourself in the head with a hammer just because some one told you to, so don’t inflict any harm on yourself unless you are certain it is your only alternative.

The Brain of Computers essays

The Brain of Computers essays All desktop computers have a processor which is the brain or heart of computers also kwon as CPU (central processing unit) or microprocessor. The processor is make up of millions of microscopic transistors embedded in a circuit on a chip or silicon wafer. It reads instruction from software and tells the computer what to do. Machine instruction cycle happens millions of times in one second or more. The faster a processor cycles happens the quicker you are able to enhance your ability to run creative, entertainment, and communication and productivity application. The two main manufactures of desktop processors are Intel and Advanced Micro Devices (AMD). The company Intel has produced many microprocessors. The newest ones are Intel Pentium 4 and Intel Celeron. Intel is always looking for new ideas to better its performance. Hyper Threading and Ultraviolet Lithography are some of the things Intel is working on. The Intel Pentium 4 processor is the latest on performing outstanding levels of performances and advanced features needed to tackle the most demanding proceeding needs. It is ideal for internet audio, steaming video, DVD authoring, image processing, MPEG4 creation, speech recognition, 3D CAB games, multimedia and multi-tasking. Intel Celeron processor balances value with performance that is affordable. It allows the user to browse the internet, send email, use educational programs, and play interactive 3D games. Intel Celeron is good for home computers, small office computer and productivity Advanced Micro Devices (AMD) also makes many processors. The newest ones developed by AMD are the Athlon processor XP, Athlon processor and AMD Duron processor. AMD Athlon XP performances extra and extraordinary applications required to meet cutting edge performances and use of the newest and greatest software applications. AMD Duron offers value and cost effective processor that allow the user ...

Six sigma methodology Essay Example | Topics and Well Written Essays - 250 words

Six sigma methodology - Essay Example It is based on the principle that in order to attain process improvement, it is imperative to look at making the processes more efficient, rather than through inventions and application of new principles, thereby making them cost effective. A key construct of this principle is that this need not necessarily be achieved by automating processes; in fact, the involvement of manual work is necessary and adds value to the processes. By combining the two methodologies, a strategic advantage can be created by a company applying them. While Six Sigma can be used to identify the various processes that require improvement, a BPM platform such as TeamWorks can be used as an interface between various enterprise softwares and the system that is used to monitor and control the activities involved. Apart from cost reductions and improvements in process efficiency, there are certain added benefits such as improvement in competitive advantage, customer satisfaction, etc. Although inventions and modif ications continue to take place in various processes and activities, it is important to improve and make processes more efficient to sustain long term advantages, irrespective of the industry being considered (Breyfogle, 2004). References Breyfogle,, F. W. 2004.

The Quality of Aircraft Traffic Control at Dubai International Airport Essay

The Quality of Aircraft Traffic Control at Dubai International Airport - Essay Example This research tells that Dubai international airport, one of the largest growing airline hub in the Middle East established in order by the ruler of Dubai Sheikh Rashid Bin Saeed Al Maktoum in 1959 that days, the first airfield construction consists of runway, a terminal building and fire a station in the Al Garhoud area which was the edge of Dubai city back in 1960. The airport opened and started handling aircraft, expansion, and development of Dubai. Nowadays the airport has expanded and accommodates airline serving thousand destinations and the reveal of domestic airline and passenger growth in UAE make the Dubai geographic location airport one of the fastest growing major hubs and among the worlds top 5 airports in terms of international passenger and cargo traffic. With this expansion, there is a need to study the quality of traffic control and areas where improvements can be made. The research study will involve interviews, and questionnaire with air traffic control ATC and air port council ACL at Dubai airport and runway Maintenance Company survey and collect and analyze data through the author’s experience while working in fly emirates maintenance hangars will help me to gather information and idea inside and outside of the airport building. In this process of data collection, the researcher will design the questionnaires. Validated questionnaires from past research materials in books and the internet will be guides for designing the questionnaires. These questionnaires will be administered to thirty respondents randomly. While administering the questionnaires, the study group will be interviewed. The questions for the interviewee will be those in the questionnaire. This process will be able to countercheck the information in the questionnaires and also this will help further inform the respondents on the correct way to fill the questionnaire. This process will increase the validity of the data collected.

Bridget Jones The Edge of Reason' Movie Review Example | Topics and Well Written Essays - 750 words

Bridget Jones The Edge of Reason' - Movie Review Example She was so immersed with her heart's interest that she did away with her old ways for a new lifestyle. She began to help herself out with books that she thought would help her develop and evolve into a confident personality. Bridget spent her leisure time struggling to read and understand things which she eventually tried to internalize. She took care of every detail of her personal appearance. Eventually, she began to work harder to ascend in the hierarchy of achievements in her chosen career. She dreamt dreams that almost everyone her age does, but, often, though success seems arms away, it is just as illusive as a castle in the sky. She got jilted by her fianc. She had other relationships, but, it always winded up with breaking her heart. She had friends like Rebecca. But, Rebecca was not trustworthy. Rebecca broke her heart because she developed great attraction to Mark. Rebecca was a flirt and did nothing to discontinue, until she broke up Bridget's and Mark's relationship. It was sad, but, life has to go on for Bridget. In the movie, the Bridget Jones story was portrayed as a romantic comedy fairy-tale that commenced in her mother's social gathering. Bridget was a euphoric young lady, so avid for her man who was a human rights Lawyer. Unfortunately, she lost him to a woman who was an associate in the Law firm her boyfriend was working. This brought Bridget a challenge, to do better at work as a television reporter. However, her television network boss turned her into a clown. Screen clips were focused on her bulluptous, but, seductive bottoms. She once was convinced to do an advertisement event on sky diving. Drably, she was dropped into a pond of dirt. She took all of it in a stride believing in her innocence it was all part of the work she contracted to earn what she needs for the living.The movie went on with the various experiences Bridget Jones went through as well as the ups and downs in her career. Until when she went on to a country in Asia for a vacation, which turned out again as another miserable episode in her young life, she was not configured to have been frustrated nor distressed. After all, her mom and dad were always around, more than willing to embrace her back. But, she maintained her desire to live an independent life which winded up with her true love Mark. Conclusion: Books like novels are written by authors and surely reflect the ideas of the author. The movements of characters depend upon the intention or the moral lessons the author tries to project. As well, as the story plot develops, the writer adds fascinating episodes to reach a climax at one point. And eventually, comes up with a concluding chapter that keeps the reader satisfied. While the movies are written by an author, but the story is depicted on screen with the huge influence of a director. So, variations or story twist are expected for a screenplay to draw the interest of movie fanatics. Movies do have plots, climax, and ending but, recently the fad is to keep the audience hanging for another episode. Besides, movies are