Passive Voice Definition and Examples

In traditional grammar, the term passive voice refers to a type of sentence or clause in which the subject receives the action of the verb. (For example, the sentence A good time was had by all is constructed with a passive voice, in contrast with Everyone had a good time, which is constructed using an active voice.) In Defense of the Passive Voice Linguist Jane R. Walpole, who has authored several books on the subject of grammar believes that the passive voice can be a valuable tool if used correctly. Indiscriminate slandering of the passive voice ought to be stopped, she writes. The passive should be recognized as a quite decent and respectable structure of English grammar, neither better nor worse than other structures. When it is properly chosen, wordiness and obscurity are no more increased than when the active voice is properly chosen. Its effective and appropriate use can be taught. Passive Voice Examples Though many style guides discourage the use of the passive voice, the construction can be quite effective, especially when the performer of an action is unknown or unimportant. Passive constructions can also enhance cohesion. Here are some good examples: [Fern] found an old milking stool that had been discarded, and she placed the stool in the sheepfold next to Wilburs pen.—from Charlottes Web by E.B. White America was discovered accidentally by a great seaman who was looking for something else...America was named after a man who discovered no part of the New World. History is like that, very chancy.—from The Oxford History of the American People by Samuel Eliot Morison Her bones were foundround thirty years laterwhen they razedher building toput up a parking lot.—Chicken-Licken by Maya Angelou from Oh Pray My Wings Are Gonna Fit Me Well In the beginning, the Universe was created. This has made a lot of people very angry and has been widely regarded as a bad move.—from The Hitchhikers Guide to the Galaxy by Douglas Adams Fiction was invented the day Jonas arrived home and told his wife that he was three days late because he had been swallowed by a whale.—Gabriel Garcia Marquez Pandora, from Greek mythology, was given a box with all the worlds evils in it.—from The Last Lecture by Randy Pausch The young gentleman was later seen by me in front of the gare Saint-Lazare.—Passive from Exercises in Style by Raymond Queneau Evasive Use of the Passive Voice Noted Chicago-based journalist Sydney J. Harris, best remembered for his long-running weekday column, â€Å"Strictly Personal, wryly noted that the use of the passive voice as a vehicle with which to make excuses is a sign of immaturity. We have not passed that subtle line between childhood and adulthood until we move from the passive voice to the active voice—that is, until we have stopped saying It got lost, and say, I lost it, he observed. And yet, the practice is common enough, especially in the world of politics, as evidenced by these mistakes were made disclaimers: [W]hen [New Jersey Governor Chris Christie] said mistakes were made, did he know he was quoting Nixon press secretary Ron Ziegler, or did that particular obfuscatory use of the passive voice just pop into his head?—Katha Pollitt, Christie: A Bully’s Bully. The Nation, February 3, 2014 Mistakes were made. I didnt make them.—Chief of Staff and later Secretary of State Alexander Haig, Jr., on the Watergate scandals, January 1981 We did not achieve what we wished, and serious mistakes were made in trying to do so.—President Ronald Reagan, regarding the Iran-Contra affair, January 1987 Clearly, no one regrets more than I do the appearance of impropriety. Obviously, some mistakes were made.†Ã¢â‚¬â€Chief of Staff John Sununu, when caut using government military aircraft for personal trips, December 1991 Mistakes were made here by people who either did it deliberately or inadvertently.—President Bill Clinton, when it was discovered that he had invited the countrys senior banking regulator to a meeting with the Democratic Party’s senior fund-raiser, January 1997 I acknowledge that mistakes were made here.—Attorney General Alberto Gonzales, regarding the firing of eight U.S. attorneys, March 2007 Proper Uses of Passive Voice in Journalism Lauren Kessler and Duncan McDonald, authors of When Words Collide, a grammar and usage guide for media writing, suggest that there are two situations in which the passive voice must be used for journalistic purposes. The first is when the receiver of the action is more important than the creator of the action. This is the example they cite: A priceless Rembrandt painting was stolen from the Metropolitan Museum of Art yesterday by three men posing as janitors. Here, even though it receives the action, the painting remains the subject of the sentence because a Rembrandt is more important than the thieves who stole it. The second compelling use for the passive voice in journalism when a writer simply doesnt know who the person or thing responsible for creating an action is. This is the example they cite: The cargo was damaged during the trans-Atlantic flight. Here, theres no way to know what caused the damage. Was it turbulence? Vandalism? Human error? Since there can be no answer (at least without further investigation), the passive voice must be used. True Passives, Semi-Passives, Passive Gradient The most common form of the passive in English is the short passive or agentless passive: a construction in which the agent (i.e, the one who performers an action) is not identified. For example, Promises were made. In a long passive, the object of the verb in an active sentence becomes the subject. According to linguist Christopher Beedham, statistics indicate that about four-fifths of the occurrences of passive voice lack a by-phrase, however, in the active construction, subjects are required—meaning there can be no active sentences that dont have a subject. So where do all these passives with no agent come from whereby the agent is unknown? he asks. Not from an underlying active, obviously. It is common practice to assume a dummy subject in such cases, equivalent to someone, i.e. underlying My house was burgled is the sentence Someone burgled my house. But that is stretching a point beyond credibility. For the answer, Beedham refers to the authoritative reference text A Comprehensive Grammar of the English Language. Citing the following examples, he explains that the way to get past this problem is by using a passive gradient along with the concept of the semi-passive: This violin was made by my father.This conclusion is hardly justified by the results.Coal has been replaced by oil.This difficulty can be avoided in several ways. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - We are encouraged to go on with the project.Leonard was interested in linguistics.The building is already demolished.The modern world is getting more highly industrialized and mechanized.My uncle was/got/seemed tired. The dotted line indicates the break between real passives and semi-passives, he says. Those above the line are real passives, those below the line are increasingly remote from the ideal passive with a unique active paraphrase, and are not real passives at all—they are semi-passives. Rise of the Get-Passive Often the passive voice is formed by using the appropriate form of the verb to be (for example, is) and a past participle (for example, formed). However, passive constructions arent always made up of be and a past participle. The get-passive construction has become increasingly popular. The passive in English is usually formed with the verb to be, yielding they were fired or the tourist was robbed, explains noted American linguist and author Arika Okrent. But we also have the get passive, giving us they got fired and the tourist got robbed. She goes on to say that while the get-passive dates back at least 300 years, its use has seen a marked increase over the last 50 years. It is strongly associated with situations which are bad news for the subject—getting fired, getting robbed—but also situations that give some kind of benefit. (They got promoted. The tourist got paid.) However, the restrictions on its use may be relaxing over time and get-passives could get a whole lot bigger. Sources Walpole, Jane R. Why Must the Passive Be Damned? College Composition and Communication. 1979Beedham, Christopher. Language And Meaning: The Structural Creation of Reality. John Benjamins. 2005Okrent, Arika. Four Changes to English So Subtle We Hardly Notice Theyre Happening. The Week. June 27, 2013Knight, Robert M. A Journalistic Approach to Good Writing: The Craft of Clarity. Second Edition. Iowa State Press. 2003Kessler, Lauren; McDonald, Duncan. When Words Collide. Eighth Edition. Wadsworth, 2012Quirk, Randolph;  Greenbaum, Sidney; Leech, Geoffrey N.;  Svartvik, Jan. A Comprehensive Grammar of the English Language. Pearson Education ESL.  February 1989

The Therapeutic Process and the Therapeutic Relationship...

This essay will explore the nature of the therapeutic process; using my fifty minute long real play session with one of my colleagues. Also, I will explore my experience of the therapeutic relationship and how it influences therapeutic change and increase the affectivity of the therapy. In addition to this, I will be attaining feedback from my client after discussing each stage of the therapeutic process in detail to help me understand what worked well for the client and gain more insight into what I need to improve in order for my future sessions to be more successful. Before the beginning of the session, I made sure I place the chairs in an appropriate position to promote equality and decrease the power dynamic between myself and the†¦show more content†¦I made sure I used a welcoming tone as the way a counsellor greets their client will influence the clients feeling towards the counsellor, and their confidence in the counsellor. It is equally important to be friendly so that the client feels at ease and valued as a human being. However counsellors need to refrain from putting on an act and remain congruent and true to themselves from the beginning, while trying to meet them in a person to person encounter to avoid intimidation Geldard and Geldard (2005) . i asked her brief questions about her name and how she was to get acquainted with her and build rapport. Asking questions helps facilitate a dialogue and encourages the client to talk and tell their story Miller (2006). The client seemed tense and uneasy and spoke with a very high tone of voice when she greeted me and introduced herself. When asked about the main reason for turning to therapy, she started fidgeting and looked unsettled; this could be because of the unfamiliar environment or she was not sure if she trusted me enough to tell me her story. Either way, I remained silent whilst maintaining eye contact to give her the space, time she needed in order to settle down and work out what she wanted to bring to the session. The client seemed very confused as though she was not sure of what to say and looked up the ceiling taking pauses, blinking, sighing as she spoke about the presenting issue. i nodded continuously toShow MoreRelatedBenefits Of Being A Nurse Patient Communication996 Words   |  4 Pagesresources that separates the therapeutic and non-therapeutic communications for health care providers. The chosen articles are related to PICOT statement. Therapeutic communications can be applied for every single patient in hospital including patients with COPD. 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The counseling process becomes a continuous flow from one stepping-stone to the next in order to achieve the client’s goals and improve well-being. The first stages build a foundation by establishing rapport and assessing the problem; the middle stages work toward finding solutions

Taxation Rules of ITAA 97

Question: Define the Taxation for Rules of ITAA 97. Answer: Part 1: Capital Gain Tax According to the rules of ITAA 97, if an asset if acquired before 20 September 1985 the same shall be exempted from the taxation under capital gain sources. However, if there is any substantial change made in the asset that improves its valuation or quality then the same shall be taxable under the sources of capital gain (David et al. 2015). In the present situation, Fred purchased the holiday home on March 1987, which falls under the principles of capital gain section 104 ITAA 97. Taxation on capital gain arises when the price of disposing the asset is higher than the acquisition cost that is taxable as per the percentage specified in rules of ITAA 97, whereas the loss on capital asset can either be carried forward or can be set off (Cornish and Lock 2015). Taxable value of capital gain can be determined by using indexation method or discounting method whichever is appropriate as per the nature of the asset. In case of indexation method, the taxable value is measured by adjusting the acquisition cost with the factor of indexation if the asset is purchased before September 21, 1999. Accordingly, the taxable value on sale of asset is measured by deducting the ancillary costs on sales i.e. legal fees, commission or brokerage. Besides, cost of acquisition is to be adjusted by including the costs on stamp duties, legal fees or registration fees (Trel and Ko 2015). In case of holiday home acquired by Fred during the year 1987 and created a garage in 1990, hence the indexation factor is relevant to determine the taxation of acquisition cost. Moreover, Fred assignment of a builder in January 1990 for creation of garage would be incorporated in the cost of acquisition. Therefore, capital gain taxable value for the sale of holiday home by Fred is measured as under: Computation of capital gain during the current tax year 2016 using indexation method: Particulars Amount $ Amount $ Fair value consideration 800,000.00 Less: Expenses related to sale: Legal fees 1,100.00 Commission 9,900.00 (11,000.00) Net value of consideration 789,000.00 Less: Cost of acquisition: Purchase cost subject to indexation 149,668.87 (100000*67.8/45.3) Stamp duty 2,000.00 Legal fees 1,000.00 Cost of building a garage 20,000.00 (172,668.87 ) Capital gain 616,331.13 Table 1: Capital Gain using indexation method (Source: Created by author) In view of the ITAA 97 provisions for the purpose of capital gain deduction, individual taxpayer is eligible to claim deduction by discounting method. The assessees can use both the methods if the asset has been acquired for more than 12 months i.e. it has to be long- term assets (Allen and James 2015). Discounting method is entitles the individual to measure the taxable value of capital asset by applying the deduction at 50% on the net value of capital gain. As a result, the taxable value on sale of holiday home by Fred is computed as follows: Computation of capital gain during the current tax year 2016 using discounted method: Particulars Amount $ Amount $ Fair value consideration 800,000.00 Less: Expenses related to sale Legal fees 1,100.00 Commission 9,900.00 11,000.00 Net sale of consideration 789,000.00 Less: Cost of acquisition Purchase cost 100,000.00 Stamp duty 2,000.00 Legal fees 1,000.00 Cost of building a garage 20,000.00 123,000.00 Capital gain 666,000.00 Discount @50% 333,000.00 Net capital gain 333,000.00 Table 2: Capital Gain using discounting method (Source: Created by author) As the value of net capital gain in the discounted method is less than the value of capital gain computed in the indexation method, it is suggested to consider the discounted method for capital gain valuation. In case of capital loss set off as per the rulings under taxation system, it is adjusted with the value of capital gain as well as can be carried forward to the subsequent years (Campanale, Fugazza and Gomes 2015). It is given that Fred has net capital loss from the sale of securities valued to $10,000 during the last taxation year he is eligible to adjust such amount of loss from the sale of shares. Besides, the setoff for capital loss is eligible only if the shares were held for more than 12 months before its sale. In case the share were held for less than 12 months then it would be termed as short- term capital asset and loss on such sale shall not be adjusted with the long- term capital gain. Since, the nature of capital loss on shares is not mentioned in the case, it has b een assumed that the capital loss on shares was long- term. As a result, Fred is entitled to claim set off resulting in net capital gain amounted to ($333,000- $10,000) = $323,000. Provision of capital gain in ITAA97 provides exemption on certain assets, which involves residential house, collectibles and personal use assets. Further, collectibles include assets like paintings, drawings, jewelery, photographs, antiques coins and other movable assets (Chauton et al. 2015). It is stated that if the value of collectibles are less than $500 and the interest of collecting it by the individuals developed before December 1995 then the amount of gain from sale shall be exempted. In the present case, Fred incurred capital loss on sale of antique vase amounted to $10,000, which clarifies the value of vase was higher than $500 but the date of acquisition is not mentioned. Hence, capital gain or loss from the sale of antique vase shall not be exempted rather Fred would be entitled to claim set off from the capital profits raised from holiday home. Part 2: Fringe Benefit Tax (a) Fringe Benefit Tax Assessment Act (FBTAA) 1986, refers the fringe benefit as allowances or advantages either in cash or in kind provided by the employers to the employees in consideration of employment during the financial year. Certain allowances are taxable and certain allowances are exempted in the books of employers according to FBTAA 1986 and TR 97/17 of ITAA 97 rules (Bradley and Gephardt 2015). Section 58X, FBTAA 1986 states that the exempted benefits should be incurred for the purpose of employers work including the expenses on electronic gadgets, briefcase, software or protective clothes. To measure the fringe benefit taxable value higher gross- up rates and lower gross- up rates are applied in compliance with the requirements of section 136 in FBTAA 1986 (Radzi and Lewis 2015). TR97/17 provides that the fringe benefit taxable value is computed by applying higher gross- up rate for the employers who pays the charge of Goods and Service Tax (GST) on the expenses of benefits (Wanna 2015). Further, the employers are eligible to claim credit on GST paid on such benefits. Besides, lower gross- up rate is applied for the allowances, which exclude the charges of GST hence, the employers are not eligible to claim credit on the same (Nijland and Dijst 2015). The present situation involves fringe benefit taxability for Periwinkle Ltd, manufacturer and direct seller of bathtubs that provided certain allowances to Emma in the year 2016. The organization offered a car allowance to its employee Emma valued at $33,000 including GST charges. She used the car for travelling 10,000 kilometers and spent $550 as repair charges including GST when the car remained unused for 10 days. Moreover, the car was parked at the airport for unused 10 days and scheduled for annual repairs for another 5 days. FBTAA 1986 framework states that if the car allowance provided to the employee is used for personal purpose along with the official work then the amount of benefit shall be taxable in the employers books. However, if the car is used for the official work only then it would fall under the exemption category subjected to the type of sedan car or station wagon that has a capacity to carry maximum nine passengers and less than one ton carriage (Hodgson and Pearce 2015). Further, benefit on car parking is applied if it is parked at the employees premises or at a station or airport. Besides, in case the car is under repairs and maintenance then it will not be considered as car used for personal purpose. Accordingly, tax liability on fringe benefit on car allowance offered to Emma for the year ended 31 March 2016 is follows: Cost of the car $33,000.00 car used for 10,000 Kms Number of days car was not in use 10 days Proportionate cost of car as per the use 33,000*350/360 = $32,083.33 Higher gross- up rate 2.1463 Taxable value $68,860.45 Amount of FBT on the taxable value @49.0% $33,741.62 Table 3: Fringe Benefit Tax (Source: Created by author) Since the car value is inclusive of GST charges and employer is subjected to claim GST credit, higher gross- up rate is to be used to measure the taxable benefit of the car allowance. Additionally, the expenses on repairs and maintenance $550 shall not be considered for taxable value as it is not used for personal purpose in FBTAA 1986. On the contrary, car-parking value for 10 days at the airport shall be taxable as it was under Emmas possession. Cost of car for 10 days $ 33,000.00 - 32,083.33 = 916.67 Higher gross- up rate 2.1463 Taxable value = 1,967.44 Amount of FBT on the taxable value @49.0% 964.04 Table 4: Fringe Benefit Tax (Source: Created by author) The company provided loan benefit to Emma on 1 September 2015 amounted to $50,000 at an interest rate of 4.45%. It is considered as fringe benefit since the loan amount offered to Emma was less than the standard interest rate prevailing in the present taxation year FBTAA 1986. The current interest rate as on March 2016 is 5.45% p.a. whereas the company provided the loan to Emma at an interest rate of 4.45%. Therefore, Periwinkle is liable to pay fringe benefit tax on the amount of loan for the difference of interest rate (5.45% - 4.45%) = $5,000 which is taxable at the rate 49.0% i.e. $2,450. Besides, utilization of loan will not affect the liability of tax to the organization since the taxability of loan allowance does not depend on the nature of its use (Ryen, Temba and Matotay 2015). Another allowance Periwinkle offered to Emma was the product of bathtub valued at $1,300 while the production cost was $700 with the sale price to the general consumers was $2,600. As the product offered by the organization at a less price than the general price, the amount shall be taxable under FBTAA 1986. Therefore, the company is liable to pay tax on $1,300 ($2,600- $1,300) = $637 at the rate of 49%. (b) In case the loan allowance offered by Periwinkle to Emma for the acquisition of shares instead of providing to her husband then the regulations of section 136, FBTAA 1986 will be attracted. It mentions that the employer is liable to pay taxes on the allowances while the purpose and nature of the loan allowance is not relevant to determine its taxability. Therefore, the value of tax on loan amount will be the same as it was determined in the requirement (a) $637. Besides, Emma will be entitled to claim interest- deduction on the full value of loan as it was utilized by her to acquire the shares during the taxation year (Sun and Im 2015). Reference List Allen, J. and James, R., 2015. Using the Personal Residence for Retirement Income.Journal of Financial Service Professionals,69(4), pp.71-79. Bradley, B. and Gephardt, R., 2015. Fixing the Income Tax with the Fair Tax.Yale Law Policy Review,3(1), p.4. Campanale, C., Fugazza, C. and Gomes, F., 2015. Life-cycle portfolio choice with liquid and illiquid financial assets.Journal of Monetary Economics,71, pp.67-83. Chauton, M.S., Reitan, K.I., Norsker, N.H., Tveters, R. and Kleivdal, H.T., 2015. A techno-economic analysis of industrial production of marine microalgae as a source of EPA and DHA-rich raw material for aquafeed: Research challenges and possibilities.Aquaculture,436, pp.95-103. 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