Build stronger business relationships through fishing

下面为大家整理一篇优秀的essay代写范文 -- Build stronger business relationships through fishing，文章讲述我们的客户Eric Stottlemeyer决定在2015年与其主要员工和客户一起钓鱼，以便他可以建立更牢固的业务关系。到2014年底，埃里克·斯托特迈尔（Eric Stottlemeyer）为飞行课程和飞机租赁支付了5,800美元。此外，他还花费了1900美元来维护一架每小时间隔100美元的飞机。 2013年，埃里克（Eric）从一位国际客户那里获得了20,000美元的保证金。客户希望Eric的业务提供“按需”服务。但是，自返回祖国以来，该客户尚未与Eric联系。埃里克（Eric）无法在不退还押金的情况下与客户联系。

 

Eric Stottlemeyer, our client, decided to take a fishing trip in 2015 with his key employees and customers so that he can build a stronger business relationship. By the end of 2014, Eric Stottlemeyer paid $5,800 for flying lessons and rental for the plane. In addition, he spent $1,900 to maintain an aircraft which costs $100 per hour interval. And in 2013, Eric received a $20,000 deposit from an international customer. The customer wanted Eric’s business to provide “on-demand” services. However, the customer has not contacted Eric since returning to his native country. Eric has been unable to contact the customer without returning the deposit.

TAX ISSUES

Firstly, Eric needs to figure out whether he can deduct the cost of the fishing trip. Obviously, the fishing trip aims to create a more positive, personalized business relationship besides fishing. Therefore, it is not limited in entertainment but also transaction related, which means that the cost during the trip should be added to taxable issue. In addition, Eric should consider about whether his employees and customers have taxable income from their participation in the trip.

Secondly, Eric’s international customer has never shown up again and lost contact since he send the deposit to Eric. And meanwhile, Eric is reluctant to spend deposits, thinking it will be returned. Eric should consider about whether the deposit is subject to tax.

Thirdly, Eric’s payment for the flying lessons is part of preparation for his business. Therefore, it can be included in tax issues.

The trip: contain deductable cost or not?

Of initial concern is whether the trip qualifies as a trade or business associated one. For the trip to be considered business associated, the cost of the trip must be meet the requirement of both §162 and §274.

If a business associate travels with taxpayer and meets the conditions where the person he or she go with has a bona fide business purpose for the travel, and would otherwise be allowed to deduct the travel expenses a taxpayer can deduct the travel expenses he or she have for that person. On the one hand, a business associated trip is one that includes the target to conduct business. A business associate can be a current or prospective to become taxpayer's customer, client, supplier, employee, agent, partner, or professional advisor. On the other hand, a bona fide business purpose exists if taxpayer can prove a real business purpose for the individual’s presence. Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. Accordingly, Eric wants to make a successful transaction during the trip. Therefore, he should clearly record the expenses incurred as the business trip.

David H. Garza V. Commissioner [T.C. Memo 2014-121] is one of examples where a business traveler was formally asked to properly pay the tax for business income tax. Before the judgment, the income earned from and costs pay for the company’s business trip were not clearly stated. As a result, the company was finally considered as taxation evasion. For Eric, he should be concern about the person he takes with during the trip so that he can pay tax according to IRS properly. Besides, the business deal done during the trip should be included in taxable income.

One of the focuses of Sivatharan Natkunanathan V. Commissioner [T.C. Memo 2010-15] is whether petitioner is entitled to business expense deduction for meals and entertainment, advertisement, rent, and utilities expenditures in excess of those respondents allowed or conceded. The court finally judges that it will not allow the deduction of a claimed expense even where taxpayer is unable to fully substantiate it.

A trade or business expense is ordinary if it is normal or customary within a particular trade, business or industry and is necessary if it is appropriate and helpful for the development of the business. According to Commissioner v. Heininger, 320 U.S. 467, 471(1943) and Deputy v. du Pont, 308 U.S. 488, 495 (1940), “personal, living, or family expenses” are generally nondeductible. Eric should let his employees record the specific classification of the expenses used in the trip so that his company can figure out the deductable and nondeductible expenses.

Flying lessons – training fee

Because the flying lessons Eric took was a consideration of better development of the relative business, the costs should be regarded as part of the expense of the company. The training fee can therefore be deducted in taxable income. These expenses are only deductible if they are used for present work, so training that qualifies an employee for a promotion or a new job cannot be claimed on income tax returns. The tuition and fees deduction can be claimed alongside the business expense deduction for work-related education. According to Section 162, taxpayer incurred flight training expenses can be deductible.

International customer’s deposit

Eric’s international customer expected Eric’s business to provided maintenance “on-demand” whenever the customer’s aircraft out of US airports. And Eric finally made a deal with the international customer and then learns that the international customer may not be involved in legal activities and may actually results in incarceration. So, the question is: the deposit is a taxable income or not?

As stated in Eugene Amos, JR. V. Commissioner [T.C. Memo 2003-329], the deposit of $200,000 for the company is considered as part of the income for the company although the services haven’t been put forward. The deposit needs to be regarded as prepaid income for the future service. Since the international customer use the deposits as fee for future cooperation, these deposits should be part of the income for Eric’s company and included in taxable income that year.

According to IRS, prepaid income, such as compensation for future services, is generally included in taxpayer's income in the year he or she receive it. However, if taxpayer uses an accrual method of accounting, he or she can defer prepaid income he or she received for services to be performed before the end of the next tax year. In this case, taxpayers include the payment in their income as they earn it by performing the services. So, if Eric uses an accrual method of accounting, he can include the $20,000 in his income in 2014. Otherwise, he should include the $20,000 in his income in 2013. All in all, the deposit is a taxable income.

CONCLUSION

It should be clear after the discussion and facts above, Eric Stottlemeyer should make a more specific plan on his trip with his key employees and main customers because he has an ambition to finish a business deal during the trip. Besides, he is looking forward to set up more business relationship during the trip so that his career can be explored. Therefore, some income from the trip must be taxable income; he should be aware with them and takes a good control on the business. Furthermore, the cost during the trip can be deducted due to the regulation of the IRS and this should be considered as acceptable and reasonable tax avoidance.

Also, Eric should report the deposits from the international customer whether it would come back or not. And he should consider setting up the foreign financial account so that it can be considered as a reasonable income. This can release him from the punishments from the IRS and protect the reputation of his company. Moreover, the deposit from the international customer should be included in taxable income as the requirement of IRS.

 

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Build stronger business relationships through fishing

下面为大家整理一篇优秀的essay代写范文 -- Build stronger business relationships through fishing，文章讲述我们的客户Eric Stottlemeyer决定在2015年与其主要员工和客户一起钓鱼，以便他可以建立更牢固的业务关系。到2014年底，埃里克·斯托特迈尔（Eric Stottlemeyer）为飞行课程和飞机租赁支付了5,800美元。此外，他还花费了1900美元来维护一架每小时间隔100美元的飞机。 2013年，埃里克（Eric）从一位国际客户那里获得了20,000美元的保证金。客户希望Eric的业务提供“按需”服务。但是，自返回祖国以来，该客户尚未与Eric联系。埃里克（Eric）无法在不退还押金的情况下与客户联系。

 

Eric Stottlemeyer, our client, decided to take a fishing trip in 2015 with his key employees and customers so that he can build a stronger business relationship. By the end of 2014, Eric Stottlemeyer paid $5,800 for flying lessons and rental for the plane. In addition, he spent $1,900 to maintain an aircraft which costs $100 per hour interval. And in 2013, Eric received a $20,000 deposit from an international customer. The customer wanted Eric’s business to provide “on-demand” services. However, the customer has not contacted Eric since returning to his native country. Eric has been unable to contact the customer without returning the deposit.

TAX ISSUES

Firstly, Eric needs to figure out whether he can deduct the cost of the fishing trip. Obviously, the fishing trip aims to create a more positive, personalized business relationship besides fishing. Therefore, it is not limited in entertainment but also transaction related, which means that the cost during the trip should be added to taxable issue. In addition, Eric should consider about whether his employees and customers have taxable income from their participation in the trip.

Secondly, Eric’s international customer has never shown up again and lost contact since he send the deposit to Eric. And meanwhile, Eric is reluctant to spend deposits, thinking it will be returned. Eric should consider about whether the deposit is subject to tax.

Thirdly, Eric’s payment for the flying lessons is part of preparation for his business. Therefore, it can be included in tax issues.

The trip: contain deductable cost or not?

Of initial concern is whether the trip qualifies as a trade or business associated one. For the trip to be considered business associated, the cost of the trip must be meet the requirement of both §162 and §274.

If a business associate travels with taxpayer and meets the conditions where the person he or she go with has a bona fide business purpose for the travel, and would otherwise be allowed to deduct the travel expenses a taxpayer can deduct the travel expenses he or she have for that person. On the one hand, a business associated trip is one that includes the target to conduct business. A business associate can be a current or prospective to become taxpayer's customer, client, supplier, employee, agent, partner, or professional advisor. On the other hand, a bona fide business purpose exists if taxpayer can prove a real business purpose for the individual’s presence. Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. Accordingly, Eric wants to make a successful transaction during the trip. Therefore, he should clearly record the expenses incurred as the business trip.

David H. Garza V. Commissioner [T.C. Memo 2014-121] is one of examples where a business traveler was formally asked to properly pay the tax for business income tax. Before the judgment, the income earned from and costs pay for the company’s business trip were not clearly stated. As a result, the company was finally considered as taxation evasion. For Eric, he should be concern about the person he takes with during the trip so that he can pay tax according to IRS properly. Besides, the business deal done during the trip should be included in taxable income.

One of the focuses of Sivatharan Natkunanathan V. Commissioner [T.C. Memo 2010-15] is whether petitioner is entitled to business expense deduction for meals and entertainment, advertisement, rent, and utilities expenditures in excess of those respondents allowed or conceded. The court finally judges that it will not allow the deduction of a claimed expense even where taxpayer is unable to fully substantiate it.

A trade or business expense is ordinary if it is normal or customary within a particular trade, business or industry and is necessary if it is appropriate and helpful for the development of the business. According to Commissioner v. Heininger, 320 U.S. 467, 471(1943) and Deputy v. du Pont, 308 U.S. 488, 495 (1940), “personal, living, or family expenses” are generally nondeductible. Eric should let his employees record the specific classification of the expenses used in the trip so that his company can figure out the deductable and nondeductible expenses.

Flying lessons – training fee

Because the flying lessons Eric took was a consideration of better development of the relative business, the costs should be regarded as part of the expense of the company. The training fee can therefore be deducted in taxable income. These expenses are only deductible if they are used for present work, so training that qualifies an employee for a promotion or a new job cannot be claimed on income tax returns. The tuition and fees deduction can be claimed alongside the business expense deduction for work-related education. According to Section 162, taxpayer incurred flight training expenses can be deductible.

International customer’s deposit

Eric’s international customer expected Eric’s business to provided maintenance “on-demand” whenever the customer’s aircraft out of US airports. And Eric finally made a deal with the international customer and then learns that the international customer may not be involved in legal activities and may actually results in incarceration. So, the question is: the deposit is a taxable income or not?

As stated in Eugene Amos, JR. V. Commissioner [T.C. Memo 2003-329], the deposit of $200,000 for the company is considered as part of the income for the company although the services haven’t been put forward. The deposit needs to be regarded as prepaid income for the future service. Since the international customer use the deposits as fee for future cooperation, these deposits should be part of the income for Eric’s company and included in taxable income that year.

According to IRS, prepaid income, such as compensation for future services, is generally included in taxpayer's income in the year he or she receive it. However, if taxpayer uses an accrual method of accounting, he or she can defer prepaid income he or she received for services to be performed before the end of the next tax year. In this case, taxpayers include the payment in their income as they earn it by performing the services. So, if Eric uses an accrual method of accounting, he can include the $20,000 in his income in 2014. Otherwise, he should include the $20,000 in his income in 2013. All in all, the deposit is a taxable income.

CONCLUSION

It should be clear after the discussion and facts above, Eric Stottlemeyer should make a more specific plan on his trip with his key employees and main customers because he has an ambition to finish a business deal during the trip. Besides, he is looking forward to set up more business relationship during the trip so that his career can be explored. Therefore, some income from the trip must be taxable income; he should be aware with them and takes a good control on the business. Furthermore, the cost during the trip can be deducted due to the regulation of the IRS and this should be considered as acceptable and reasonable tax avoidance.

Also, Eric should report the deposits from the international customer whether it would come back or not. And he should consider setting up the foreign financial account so that it can be considered as a reasonable income. This can release him from the punishments from the IRS and protect the reputation of his company. Moreover, the deposit from the international customer should be included in taxable income as the requirement of IRS.

 

51due留学教育原创版权郑重声明：原创优秀代写范文源自编辑创作，未经官方许可，网站谢绝转载。对于侵权行为，未经同意的情况下，51Due有权追究法律责任。主要业务有essay代写、assignment代写、paper代写、作业代写服务。

51due为留学生提供最好的作业代写服务，亲们可以进入主页了解和获取更多代写范文提供作业代写服务，详情可以咨询我们的客服QQ：800020041。

Analyze the relationship between family legacy and success

下面为大家整理一篇优秀的essay代写范文 -- Analyze the relationship between family legacy and success，文章讲述在分析家庭遗产与成功之间的关系之前，对我来说，将家庭遗产与成功的定义联系起来非常重要。某些人可能认为家庭遗产是父母给您的钱多少，留给您多少房地产或留给您多少公司的财产。毫无疑问，这些经济优势绝对是您家族传承的优势。但就我个人而言，我认为家庭遗产也涉及精神层面的某些内容，例如人们的世界观，他们的价值观和性格尤其受到父母或祖父母在其中起着至关重要作用的家庭环境的影响和塑造。家庭遗产的两个方面都可以促进他们的孩子的快速成功。但是，如今成功有许多定义，其中最流行的定义是成功与财富和社会地位有关，而对于一小群人而言，成功与与心爱的人过上和平与舒适的生活，没有太多的压力和压力。无数的欲望。

 

Before going into the analysis of the relationship between family legacy and success, it is very much essential for me to relate my definition of family legacy and success. Some people may hold the view that family legacy is all about how much money your parents give you, about how much real estate is left for you or how many corporations left for you to take over. It is indisputably true that those economic advantages are a sure edge over others conferred by your family legacy. But personally, I think family legacy also involves something in the spiritual level, say people’s world views, their values and characters in particular are influenced by and shaped in their home environment, where the parents or grandparents play the vital role. Both parts of family legacy can contribute to a quick success of their children. But success comes in many definitions nowadays, of which the most popular one is that success is about wealth and social status, while for a small group people, success is about leading a peaceful and comfortable life with beloved ones, free from too much stress and myriads of desires.

Opinions greatly vary among people about the relationship between family legacy and success. It cannot be denied that it is far easier for kids in rich families to succeed in obtaining what they want without strenuous efforts or setbacks. But for those ordinary families with average or relatively lower income, it surely takes longer for their kids to make some accomplishments. Biff, the eldest son of Willy Lowman in Arthur Miller’s play Death of a Salesman, likes to work outdoors on the farm and to have a ranch of his own. After seven years of trying a variety of jobs after high school, Biff still does not know “what the future is” (P.12). Yet I think this 34-year-old Biff is fully aware of what he wants, “there’s nothing more inspiring or—beautiful than the sight of a mare and a new colt”. (P.13) He has an obsession with farm work, and what is miserable about is that he has no idea of how to realize his father’s expectations of him. Father-son relationship deteriorates in the play. But suppose that if Willy has enough money to support Biff in doing what he really desires, Biff stands a great chance to make a difference, and they can get on good terms with each other instead of mockery and contempt for each other. But Willy, an ailing man in his sixties, is incapable of providing his son with more than he wants. Money is not impotent, but it surely can help people a lot. It is also the case in Lorraine Hansberry’s play A Raisin in the Sun. Despite that the Younger family can get a weekly big check of the late father’s insurance money, they still live in poor conditions, for there are five mouths to feed in the family. Walter Lee is immersed in opening a liquor store. But Mama, who has the right to deal with the insurance money, is not supportive of her son’s dream, stating that “we ain’t business people. We just plain working folks”. (P. 15) with a world of pressure pushing against Walter, he becomes more irritable and frustrated and feels a lot lonelier. If they had enough money at hands, their life would have been different without so many heartbreaks resulted from their shortage of money.

Recent years have witnessed the increasingly obvious difference between rich families or middle class and the working-class, with a widening wealth gap between the rich and the poor. Poor children are unfairly treated in many respects. For example, in spite of the fact that a great deal of importance has been attached to equal access of education, poor children in remote areas are in no position to access to those educational resources entitled to rich children. In some extremely remote areas, teachers are not even qualified enough, let alone gain some opportunities to study abroad. Take southwest China and east China as an instance, some children in the far less developing southwest China do not have warm shoes to wear in harsh winter, no air conditioning to warm up, and some of them in the rural areas have to walk miles on the mountain roads to school in early mornings and freezing evenings in winter. But at the same time, children from the middle class are warmly embraced by fresh milk, stylish coats and sufficient educational resources. China, as an emerging economy, is developing so fast in recent years that many of its people are given little concern.

Though money is significant, yet the lack of it does not necessarily mean a sure failure for those poor kids. The latter part of family legacy mentioned in the first paragraph plays a more important role. Kids’ characters, habits, mentality and even their way of thinking are shaped in the home environment, what their parents say and do imposing substantial influence on them. It is often assumed that poor kids still stand a chance to succeed or win over those rich kids under the circumstances that those poor kids are with better characters, habits and mentality. However, it is seldom the case. Poor kids are supposed to have a better capability for accepting setbacks, since their growth is not easy at all, which just turns out the other way around. Kids of the working-class families are much more vulnerable to setbacks, for they cannot afford to lose when they only have a little. In contrast, rich kids have no fear of any loss, for they have strong support from their families. What Malcolm Gladwell states in Outliers: the Story of Success, the middle-class parenting style is called “‘concerted cultivation’. It’s an attempt to actively ‘foster and assess a child’s talents, opinions and skills’. Poor parents tend to follow, by contrast, a strategy of ‘accomplishment of natural growth. They see as their responsibility to care for their children but to let them from and develop on their own” (P.104) serves as an evidence of the inherent disadvantages grounded in poor family.

Biff, in Arthur Miller’s Death of a Salesman, is a thirty-four-year-old man, who has a dream of buying a ranch in west America and working on it. A farm with all kinds of animals, a farm for him to work strenuously on is all he wants. But his father Willy regards his dream despicable and persuades Biff to be a successful businessman like him, which is of course not what Biff wants. Irrespective of what Biff truly wants, Willy just feels disappointed and Biff feels “everything I say there’s a twist of mockery on his face. I can’t get near him” (P. 12) And Biff on the other hand is not a strong-willed man who is prone to be influenced by others. Willy is, in a large part, to blame for Biff’s failure. Some of his unreasonable life philosophy and his own character together shape Biffs’ character. Unfortunately for Biff, he does not even have the chance to give his dream a try, which is the same for all those kids from poor families. But it is not to say that it is impossible for all poor kids to make accomplishments. We have an example in A Raisin in the Sun that can inspire people with some hope. Poor Walter leads his family into an economic crisis with his money investing in the liquor store disappears with his business partners. Frustration and hopelessness is an understatement for him. When his sister Beneatha severely curses him, Mama stands out to defend his poor son, denouncing Beneatha that “there is always something left to love. And if you ain’t learned that, you ain’t learned nothing. Have you cried for that boy today? I don’t mean for myself and for the family ‘cause we lost the money. I mean for him: what he been through and what it done to him…it’s when he’s at his lowest and can’t believe in hisself ‘cause the world done whipped him so! When you starts measuring somebody, measure him right, child, measure him right. Make sure you done taken into account that hills and valleys he come through before he got to wherever he is”. (P. 88) Hansberry does not tell us what happens to this Younger family. But I believe their life is sure getting better with such a great mother, whose son Walter, though fails, is regaining his manhood when confronted with difficulties.

Family legacy has much to do with kids’ success, whether it is a lot of money or great character or “misvalues”.  It is the best possible if kids have both, but the reality is harsh and indifferent. We have no choice but to admit the fact that poor kids are more prone to be dominated and more vulnerable. But if the poor kids are lucky enough to have understanding and caring parents, that will surely be a great fortune too.

 

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A special perspective on the relationship between religion and the rise of capitalism

下面为大家整理一篇优秀的essay代写范文 -- A special perspective on the relationship between religion and the rise of capitalism，文章讲述马克斯·韦伯（Max Weber）撰写的《新教伦理与资本主义精神》在宗教与资本主义兴起之间有着深刻而深刻的见解，在许多领域都是无可争议的杰作。与经济基础决定上层建筑的马克思主义著名理论相反，韦伯创造性地提出，改革后诞生的新教徒，特别是英国新教徒，孕育了资本主义的精神，正是这种精神在资本主义的产生和发展中发挥了至关重要的作用。他进一步解释说，以商业活动形式存在的资本主义已经以各种形式存在于社会中，例如在巴比伦，古埃及，中国和印度。但是，由于缺乏这种精神，这些社会中的资本主义无法完全发展成为真正的资本主义，并与理性的正式自由劳动组织联系起来。

 

The Protestant Ethic and the Spirit of Capitalism written by Max Weber is an indisputable masterpiece in many fields for its profound and insightful views on the relation between religion and the emergence of capitalism. Contrary to the famous theory of Marxism that the economic base determines the superstructure, Weber creatively puts forward that the Protestantism, England protestant in particular which comes into being after Reformation, gives birth to the spirit of capitalism and it is exactly this kind of spirit that has played a vital role in the emergence and development of capitalism. He further explains that capitalism in the shape of mercantile operations has existed in various form of society such as in Babylon, Ancient Egypt, China and India. However, due to the lack of the spirit, capitalism in those societies cannot fully forge ahead into genuine capitalism associate with rational organization of formally free labor.

Weber has commented that ‘the impulse to acquisition, pursuit of gain, of money, of the greatest possible amount of money, has in itself nothing to do with capitalism… unlimited greed for gain is not in the least identical with capitalism, and is still less in its spirit. Capitalism may even be identical with the restraint, or at least a rational tempering, of this irrational impulse. But capitalism is identical with the pursuit of profit, and forever renewed profit, by means of continuous rational, capitalistic enterprise’ (2001:32). What stands behind this impulsion is its core concept—calling. This concept means that the only way of individual existence directed by God is to undertake his duties and responsibilities correspondent to his position in a society rather than to surpass secular morality through mortification. It underlines individual’s arduous work and performance of duties as a result of Reformation.

The protestant ethic and the spirit of capitalism are not identical, because they appear in different periods of human civilization. However, the essence of the latter one is embedded in the doctrines of protestant such as frugality of living, industrious work, personal credit, reasonable profiting and the full use of time. ‘Man is dominated by the making of money, acquisition as the ultimate purpose of his life. Economic acquisition is no longer subordinated to man as the means for the satisfaction of his material needs’ (Weber 2001: 18). The strict mortification is conducive to the accumulation of wealth of a society; the restrictions imposed on consumption makes the productive investment possible and the idea of ‘calling’ that engaging in certain occupation is for the increase of God’s glory does good to the reasonable labor distribution.

Besides, ‘the Reformation meant not the elimination of the Church’s control over everyday life, but rather the substitution of a new form of control for the previous one’ (Weber 2001: 4). Protestant, rebelling against privilege and advocating rationality and reason, requests that all activities should be arranged in a rational way. It is of great help for the socialized production. In general, Weber has found the inherent relation between religion and the emergence of capitalism despite some defects in his methodology.  

 

Bibliography

 

Weber, Max, translated by Parsons, Talcott. The Protestant Ethic and the Spirit of Capitalism. London: Routledge, 2001.

 

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Those heart-warming scenes

下面为大家整理一篇优秀的essay代写范文 -- Those heart-warming scenes，文章讲述那是一个寒冷的冬天的下午，风很大，有小雪。我在购物中心里走来走去，发现一个中年男子和他的小儿子蹲在汽车旁边，看着汽车下方狭窄的空间，彼此的声音很小。出于好奇，我朝他们走去，以便我可以仔细观察。最终，我看到一只猫安静地，安静地睡在那辆车下。我和那人交谈，知道父亲和儿子刚从购物中心出来，正要开车回家，那是他们在车下找到熟睡的猫的那一刻。毫无疑问，现在开车离开会惊吓甚至伤害猫。父亲和儿子只是在讨论该怎么做。

 

There are a variety of things we can do to make the world warmer and more harmonious. Some of the things, small as they may be, will make a great difference to any living creature that is helped by us. Just a few days ago, I observed a warm and moving scene, in which the deeds of a father and his son to a small lonely feral cat, which moved me deeply.

It was on a cold winter afternoon, the wind was fierce and there was light snow. I was walking around a shopping center when I noticed a middle-aged man and his young son squatting beside a car, looking into the narrow space under the car and talking with each other in a quite small voice. Out of my curiosity, I walked up towards them so that I could have a closer observation. Finally I saw there was a little cat sleeping under that car, quietly and peacefully. I talked to the man and knew that the father and the son just came out from the shopping mall and was about to drive their car home, and that was the moment they found the sleeping cat under their car. There is no doubt that driving their car away now would startle or even hurt the cat. And the father and the son were just discussing what to do. After a while, they stood up and walked towards a grocery store, and soon went out with a box of milk and sausage. The father gently fondled and woke up the cat, then carried the cat beside a tree. The son hurried into their car and took out an old cushion, a comfortable new bed for the feral cat! On that cold windy afternoon, there appeared a cozy picture: a little feral cat lying on a cushion, and enjoying her warm lunch, a sausage and a box of milk.

Seeing such a scene, my heart was filled with a certain kind of complex feeling and thought. It is not an uncommon thing to see feral cats and dogs on the street. How many times have we ever thought that they might have been starved for several days? Or might they be just be abandoned by their masters and lost their home even parents or children? Or even worse, they might be suffering from certain diseases and would die soon! Unfortunately however, for most of the times, we just go away after having a glance of them.

The deeds of the father and the son to the little feral cat reminded me that there are, indeed, a number of things we can do to warm our world. Perhaps for most of us, to buy a box of milk and a sausage is such a small thing that may easily forgotten by us. However, only a few of people choose to do it when faced with such situations. I used to see some people driving fast on the road, when a small creature, a cat, a dog, or a bird, happened to run onto the road and stopped in the way in front of them, they even would not bother to stop their car, but just drive directly, hurting or even killing those innocent lives. Since we are all living creatures on the earth, and we are all residents in our common home, why is it that some people’s hearts could be so cruel and cold?

I was not the only person who saw the scene at that time. Actually, what the father and the son did attracted many people’s eyes. Although there were still some people considered it a bothering thing to help the feral cat; most of them still showed their admiration to the pair of father and son. I believe, that is where the meaning of such good deeds lies. That is, to arose and waken up the kindness and sympathy that lying deep in people’s hearts.

Of course, this is only one of the things people can do to help small creatures and warm our world. If we observe our life carefully with a heart of love, we can find a variety of opportunities where we can contribute out efforts. The observation of one thing may create a new starting point of a long journey, and that is the greatest significance of this single deed.

Everyone owns a heart of love. As long as we observe our world carefully and sincerely offer our help to those who need it, our action of kindness, small as it may be, will make a big difference after continuous insistence. Our world will sure to become much warmer and more harmonious.

 

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51due为留学生提供最好的作业代写服务，亲们可以进入主页了解和获取更多代写范文提供作业代写服务，详情可以咨询我们的客服QQ：800020041。