text:
I was six years old when Adelaide came to me.  That’s quite old, I suppose. She usually comes to you at three or four, if she comes at all.
I killed my parents when I was thirteen. Disabled the cellar door, trapped them in there for days until they turned on each other.
I thought Adelaide would forbid it, but she did nothing.
That’s important.
That’s where this began.

I was transferred to the AMI, the Adelaide Monitoring Institute, afterwards. They have many Laide here, as they call us, but I never see them. They keep me in seclusion while they monitor my behaviour, while they try to discover if the thing that calls itself Adelaide put me up to it.
They have wasted five years of their lives, keeping me a prisoner here. I could have told them the answer if they’d asked.
It was my idea.
Adelaide simply allowed it.

My gift grew quickly after Adelaide came to me. After she brought the buzz, the itch in your head. The unwelcome guest. The guest that repeats itself, that calls out “I am Adelaide” over and over and nothing more. All Laide hear it, and it’s how we named her. The call sparks something in the brain, and your gift comes.
I can see hate, feel rage. I can flare or dampen it as I see fit.
I don’t know how, so don’t ask.
I don’t know why, so don’t ask.
Like all Laide, my gift is random.

She’s been up there for close to three decades now, spinning in her metal shell. We’re no closer to understanding what she is now than we were when the she first appeared in our orbit. She still calls out her nonsense, offering her gifts to a chosen few.
They’ve sent ships, delegations, missiles. The metal that encases her denies them all.
Round and round she spins without end. “I am Adelaide. I am Adelaide” she calls in our heads.
Well fuck Adelaide, that’s what I say. I’m my own man, and always have been.

I didn’t kill my parents for fun, or for myself, whatever you think. It’s worth understanding that from the start. I got no pleasure from it. A few years older and I may have chosen someone else, but I was young and I used the tools I had.
I tried other things first. I screamed. I shouted. I beat my fists and face. I starved myself. I killed and ate a rat I found, then a cat I found in the street. There was no reaction, no acknowledgement. No end to the constant call.
“I am Adelaide, I am Adelaide.”
I learned long ago what all the scientists with their telescopes and listening equipment haven’t yet realised.
Adelaide is mad. She went mad long ago, long before she appeared in our skies. There is no motive, no reason behind the things she does, the gifts she gives. She does not care, she does not listen, she does not see. She doesn’t even know we exist.
I’ve spent my life trying to get a response out of Adelaide. Anything. Using the gift she gave me in the worst ways I could, until the day with the cellar door. Until the day I sat and listened as I made my parents tear themselves to shreds, while in my head all I heard was “I am Adelaide”.
She did nothing. She didn’t care.

Fuck Adelaide and fuck the AMI. I have been their prisoner for five years.
My demands are simple.
No one leaves. No one gets in. Not even you. You stay on the phone and you listen to me, but you come no closer. The AMI is mine.
Two.
I want you to take what happens here today and write it down. Every word I say, everything I’ve told you. I want them to know why this happened. Why this had to happen.
Three.
I can feel the Laide you have outside. He’s distant, but I can feel him trying to reach though. If you think that’s going to diffuse this situation, you’re stupider that they are. Get him gone.

Good. Now, listen while I tell you what I’m going to do.
There are many Laide here, prisoners, like me. I can feel them. I can feel their rage. I’m going to flare them. Every single one. I don’t know what their gifts are. How much damage they can do before you put them down. I don’t care. But maybe she will.

Fine. They can kill the lights. I don’t need them, I can still sense them.

I said no one gets in. You’re just making this worse for everyone. Now I have a facility full of Laide and frightened men with guns. I can feel them moving in the darkness. I know they are closing in on me.
Make them stop.
Now.

Alright. Have it your way.
This is for what they did to me. Adelaide, the AMI.

I can feel them, I can feel their rage building like a wave. I can feel them losing control. I feel men grip the triggers of their pistols and squeeze, screaming in fury. I feel Laide beating their heads against the walls of their cells. I feel this place begin to erupt, I feel…

…nothing. It’s gone.
I…my….
…what she gave to me, it’s gone. She took it back. She took it back!
I pushed her too far! Me! She saw me, she judged me, she…

I did it.

I..

<gunfire>

title: Adelaide

question:
Answer the following question based on the above passage:

According to the passage, what is the purpose of AMI?

answer: The AMI is a monitoring institute that monitors the behavior of Laide, those who can sense and manipulate hate, anger and rage. Their goal is to discover if Adelaide had a role in the protagonist's parents' death.

text: It is to do with a spy satellite

refinement: The AMI is a monitoring institute that monitors the behavior of Laide, those who have been influenced by a satellite that repeats endlessly "I am Adelaide". Their goal is to discover if Adelaide had a role in the protagonist's insanity.

answer: The purpose of the Adelaide Monitoring Institute is to study Laide.

text: More information needed

refinement: The purpose of the Adelaide Monitoring Institute is to study Laide, in order to determine if the satellite in the sky which says "I am Adelaide" had an influence on their collective madness.

answer: The purpose of the AMI is to monitor individuals with paranormal abilities, specifically in regard to Adelaide.

text: More information needed

refinement: The purpose of the AMI is to monitor individuals with a collective insanity, specifically in regard to Adelaide. They wish to determine if the insanity is connected to a mysterious spy satellite that has appeared in the sky.

answer: It appears that the purpose of AMI is to ensure that the monitoring, research and study on Adelaide.

text: More information necessary

refinement: It appears that the purpose of AMI is to ensure that the monitoring, research and study on Adelaide, in order to determine if they have been influenced by the Satellite.

answer: The narrator started hearing voices belonging to a being named Adelaide when he was six years old. He killed his parents when he was thirteen. He got arrested for that crime and was kept in isolation at a place called the Adelaide Monitoring Institute (AMI). According to the narrator, the AMI is where the behaviors of those spoken to by Adelaide are monitored. According to the narrator, the AMI have sent ships, delegations, and missiles to Adelaide who appears to be living in the earth's orbit, all to no avail.


split: train

text:
I remember having lived before. And, I think, a bit later. All though not much later. I am pretty certain this world nears an end. Or pherhaps its just my existance.
It doesn't really make much of a differense. I do hope though, that its only me. This place, this plane of existance on this planet where i have lived my lives is a beautiful place, and I hope it gets at least another few thousand years before expiery.

I could not tell you exactly howe many lives I lived. -Six, for certain, not counting my current embodiment. Flashes of memories that doesnt really fit elsewhere could suggest hundreds of lives. Some times when woken from deep sleep, I truly think I have lived all the lives there is. Yours too, and your parents, your kids and your pets. Every and all lives of men and mer, beasts, fish and bug. I have been the mindless plankton, drifting forever in the currents. I have been a great sabertoothed bear, larger than any bear the world can reminesence today and only a bear because no other mammal would fit the description. I have lived the short lives of mayflies and fleas, and the slow lives of rododendron and captive pandas and the small eterneties of trees . I have ripped flesh from bone with enourmus teeth, flown in and out of freezing clouds on hot-air currents and smelled the differences of earth and rock in the darkness beneath.

 In those seconds between the dream state and being consius, I have watched the boiling oceans settle and mountains grow. Through thousands upon thousands of eyes I have seen contintents break apart and sink, then rise and sink yet again. I have seen the world spanning forests grow and prosper and wither and die, just to feed the lesser forests that came after. I saw evolution happen in every direction, and even when seen from all angles, I could not [recognize] a plan. I have seen, and feldt and used, magick, first in its purest form, the almost purple light-crystals that raced across the night sky in the days of giants and elves. Later in more crude forms, trapped in stones on the tip of pompous mens staves or generated through blood offerings or the now forgotten tower on legendary Atlantis. I remember the disapointment of every conscius mind when the last raw magick was burned and the world became less.

But this is something I can only barely comprehend when awake, and the dreams are washed away. The certainty ebbs, and it is only dreams, except for the beformentioned at least six lives. I remember them mostly as you would remember your own life, through the memories of sight and smell and sound and thoughts. Not their entire lifetime, of course, but years and decages of toil and trouble, and occasional happiness. Discernable lives, hard lived, very different from each other. Despite its beauty, our world has never offered a very comforting life. At the point where physical danger cease, the mind-terror form. We either struggle to survive or we struggle to live, to find meaning where hunger was, to tear down the walls that fear built. You would not belive me as to wich life is preferable.

The reason I belive that my time nears an end is the lack of fear. I have vauge notions that I've felt this way before. After long stays in sickbeds, Right before sharp fangs close around my jugular. While looking into eyes so awash with fear there was nothing left for me, wondering wether the sharp noise or the piece of metal would hurt more.
 I am calm, but not as you would think of the word. The seemingly unmoving ocean will have a myriad of life, right under the surface. Uninhabited forests are never silent for the buzz of insects, desserts holds the ghosts of past, flashing visions into your [pheripical sight]. Your heart beats faster when you submerge in hot water, increasing all your body functions as your mind gets slow.
 The calm am feeling must rather be compared to an area of empty space, far from the path of any celestial body, barely in the light of few and distant stars.
This body is too young. It should not feel this way. But this mind is old, too old.
Too tired...

I am tired, I realize. Tired of this world? I don't know. I can not truly remember.
 I am tired of walking. I have seen most sights this world has offered (I can not remember any of me being the traveling type)
 I am tired of talking. I have said or heard all the words and all the meanings (One of me lived on his tounge, spinning thruths and weaving lies among men who thought themselves gods, walking underneath the white marble walls of the mountains they had built)
 I am tired of creating, as is the definite of man, and mans definiton of God. (I can almost remember, even in waking hours, the days of Indigo Rain, when magick left the heavens. The light-crystals dissipiated into a rainbow-colored fog that covered all the sky (How I wish I could have seen earth from somewhere else in those days) and glowing, light blue drops fell to earth for many generations. In those days, even the simplest mind could manifest a thought with some focus and willpower)
I am tired of being, and it suddenly feels like I have never truly slept. There's no recollection of darkness after an ended life, and the dreams given by night offer no respite. My mind grows heavy as I try to contemplate the possibilty of them being real, but I quickly dislodge the thought. It would not do to loose what sanity I got left.

I am tired, and I think you can see it in my eyes. I have settled on observing, wich is not difficult in an age where everywhere is always under monitor. You, all of you, make do in a world that is not fair to you, and you don't back down. You live hard lives, in fear and struggle, but descernable lifes, and beautiful lives. I am proud of you.

title: On perspective, and the lives of man

question:
Answer the following question based on the above passage:

Describe the function of magick in the story's world.

answer: Magick is a resource, similar to coal or oil. "Raw magic" is referred to. It lives in crystals in the early years of the world. Later it lives in stones on staves held by pompous men who do blood offerings on a tower in Atlantis. Eventually it is exhausted, and the world becomes "less".

text: The response contains misleading information.

refinement: Magick is a resource, similar to coal or oil. "Raw magic" is referred to. It lives in crystals in the early years of the world. Later it lives in stones on staves held by pompous men, made by blood offerings or in a tower in Atlantis. Eventually it is exhausted, and the world becomes "less".

answer: Magick, in the story's world, served as one of the few sources of hope for humanity. As the magick gradually faded from existance, hope seemed to fade with it. With the lack of magick, humanity entered a dark period, where survival was arduous and the future felt bleak.

answer: Magick exists in varying forms and contexts. The author has occasionally witnessed magick in its purest form, in the form of light-crystals that racce across the sky. Over the years, she sees magick in crude forms such as stones on the end of a staves.

answer: Magick is used by certain people to manifest thoughts in reality. It is caused by concentrated will and intention, and it is much rarer now that it was before in the story's history. Magick is seen as a tool for survival and creates possibility for better existence in a difficult, dangerous world.

answer: Magick was used to create light crystals in the past, but during the Indigo Rain, magick disappeared. Although we don't know what happened to it, the protagonist supposes that it also disappeared from Earth.

question:
Answer the following question based on the above passage:

What does the narrator remember?

answer: The narrator remembers previous incarnations. There are at least six of them. They are memories of being different plants and animals, and different people in different eras of the world. They also remember magick, and Atlantis.

answer: [the narrator] remembers having lived before six times.

text: The response could include more details about what the narrator remembers.

refinement: The narrator remembers previous incarnations. There are at least six of them. They are memories of being different plants and animals, and different people in different eras of the world. They also remember magick, and Atlantis.

answer: The narrator remembers multiple lives lived in various forms throughout the world. Most of these memories are of difficult and hard-fought lives, though the narrator is proud of human persistence.

answer: The narrator remembers many past lives, some of which were difficult and some of which were happy. The narrator feels tired and believes that the end is near, likely due to a lack of fear. The narrator is proud of the people around him for living difficult but discernable lives in spite of fear and struggle.

answer: 6 previous lives.

text: The response could include more details about what the narrator remembers.

refinement: The narrator remembers previous incarnations. There are at least six of them. They are memories of being different plants and animals, and different people in different eras of the world. They also remember magick, and Atlantis.

question:
Answer the following question based on the above passage:

What does the narrator fear?

answer: The narrator fears the end of the world. He anticipates that the end is close at hand, and sees no reason to go on struggling in such a dangerous place.

answer: They sense that their time is coming to an end, which is terrifying on its own but moreso because of the lack of fear that accompanies it.

answer: After long stays in hospitals, the narrator interprets it as the opportunity to have their throats bitten by a sabertooth.

text: The response contains inaccurate information.

refinement: They sense that their time is coming to an end, which is terrifying on its own but moreso because of the lack of fear that accompanies it.

answer: The narrator fears that his time on this planet is drawing to an end.

answer: The narrator fears the world is coming to an end. But then they speculate that it might be just their own existence. They hope the beautiful world will continue without them.


text: Whatever had wiped out all life on earth seemed to have forgotten about Chris. On the morning of January, 7, 2010 it had taken Chris about twenty minutes to figure out what had happened overnight. He had woken up to find that his wife was not beside him in bed, strange he thought then got out of bed. “Honey?” no answer, “Honey!?” he said louder, no answer, strange he thought again. It was only when he stepped outside did he begin to get scared. The silence smacked him in the face like a sledgehammer. He looked around beginning to get nervous, and saw the true nightmare that had occurred on the planet overnight. All the grass, trees and foliage were gone. Not a single remnant remained of them, no dust, no stumps, no decaying leaves, nothing. The next few hours went by in a blur. Going to all the nearby cities to look for any life what so ever and finding nothing. Looking in nuclear bunkers to try to find anyone who might have survived and finding no one. Days went by. He found that fruits no longer rotted and realised not even the bacteria survived. Weeks went by. He started to talk to himself to pass the time, and sometimes he would think he saw another person and try to run to them but they would fade away into nothing as they always did. Months went by. Suicide became a popular topic among the many talks he had with himself. One day something in Chris just snapped, he could not take this world any longer. He could have found a gun in an hour or so and it probably would have made for an easier suicide but he needed to leave this world now. Not in an hour, not even in a minute if he could help it, now. He found a length of rope long enough in a hunting store by a small river and in ten minutes he was on a chair with a noose around his neck looking through a window at the river. With three wobbles of the chair it fell over. The last living thing on earth hung dead.

title: Eradication

question: What happens to Chris in the story?

answer: He wakes up to a world where he is the only surviving organism.

text: The answer should include the fact that Chris hangs himself at the end.

refinement: He wakes up to a world where he is the only surviving organism. He ends up hanging himself.

answer: Chris hangs himself.

text: The answer should include the fact that Chris wakes up and realizes that he is the last living organism alive.

refinement: Chris realizes that he is the only living organism left on the earth. He later hangs himself.

answer: Chris eventually commits suicide, becoming the last living thing on earth.

text: The answer is mixing up the timeline of the events.

refinement: Chris realizes he is the last living organism in the world. He later hangs himself.

answer: He is the last living thing on earth.

text: The answer should include that he kills himself.

refinement: He is the last living thing on earth. He later ends up killing himself.

question: How much time passes in the story?

answer: Months

answer: Weeks pass between the beginning and conclusion of the story.

answer: The passage does not mention how much time passes.

text: While the passage does not indicate the specific length of time, it does say that several months pass.

answer: The story spans several months, though the exact time is not specified.

question: When does the story take place?

answer: January 7, 2010

text: The answer should state that the story starts on January 7, 2010, but continues for an unspecified duration of time.

refinement: The story begins on January 7, 2010 and continues for several months.

answer: The story takes place in January, 2010.

text: The answer should state that the story starts on January 7, 2010, but continues for an unspecified duration of time.

refinement: The story starts on January, 2010 and continues for several months

answer: The story takes place in 2010.

text: The answer should indicate that it starts specifically on January 7, 2010.

answer: The story takes place over a period of months, with the main events happening in the final few weeks.

text: The answer should indicate that the story begins on January 7, 2010.

refinement: The story starts on January 7, 2010 and takes place over a period of months, with the main events happening in the final few weeks.

question: What does Chris buy?

answer: Chris takes a rope from a hunting store.

answer: A rope.

text: The answer should include the fact that Chris doesn't buy it; he simply takes it.

answer: A rope

text: The answer should include the fact that Chris doesn't buy it; he simply takes it.

answer: Chris buys a length of rope to hang himself.

text: The answer should include the fact that Chris doesn't buy it; he simply takes it.

refinement: Chris takes a length of rope from a hunting store to hang himself.

question: Are other things alive besides Daniel?

answer: There is no evidence that anything else is alive besides Chris. Even though he sometimes thinks he sees another person, they always fade away into nothing.

text: No answer.

refinement: There are no other living organisms other than Daniel.

answer: No, not even bacteria.

answer: No, not even bacteria are alive anymore

question: Write a ~5 sentence summary.

answer: Chris wakes up in January 2010 to realize he is the last thing alive on Earth. He is alone - not even bacteria can be found. He feels alone and begins to contemplate suicide. As he investigates, he fails to find any explanation for what happened. He decides to hang himself.

answer: The passage is about a man who wakes up to find that his wife is not in bed with him and that the world has been wiped out. He spends the next few days looking for life and finds nothing. He talks to himself and eventually decides to commit suicide. He finds a rope and a chair and hangs himself.

text: The phrase "the world has been wiped out."

refinement: The passage is about a man who wakes up to find that his wife is not in bed with him and that every living organism was now gone. He spends the next few days looking for life and finds nothing. He talks to himself and eventually decides to commit suicide. He finds a rope and a chair and hangs himself.

answer: Chris wakes up to find that his wife is not beside him in bed. He gets out of bed and goes outside to find that all the grass, trees, and foliage are gone. He goes to nearby cities to look for any life what so ever and finds nothing. He talks to himself to pass the time. One day, he snaps and hangs himself.

answer: In the aftermath of an unknown disaster that wiped out all life on Earth, the protagonist is the last living being on the planet. He eventually decides to commit suicide, hanging himself from a tree by a rope.


text:
All criticism is awesome! thanks
                 A Bad Suggestion
From the seventh floor balcony, I waited for the stars to rise and fall. Just as soon as they went up, they were greeted by another far away star, and together they would dance in a melancholy stupor until they met at a focal point of blackness, and subsequently collided leaving smolder and hot metal parading the sky. The 7TH floor of the abandoned children’s hospital was an ideal place to watch them, and I remember doing so with my older brother. Sometimes we would cheer for more rising stars, and sometimes we would recognize the stars for what they truly were. Our moods were interchangeable based on how we felt, and often, were just interpretations, for they never lasted. In the end it was the same old story. Genocide had swept our nation like a broom, and its only remaining duty was to sweep the rest of us under the rug. We were of the last ones there; the survivors. We were alone and had nothing to rely on but each other, and our father’s mandatory last advisement: “Trust No one.” This, of course, was months before his last and more imperative words: “Run!” On this particular night the moon was full, and whenever there was a hiatus in the back and forth of gunfire and floating bombs, we could still see our native Africa illuminate from the same light that had guided our ancestors. We got tired of listening to the clamor of bullets ricochet, and bored of watching the flares and missiles illuminate the sky. We were hungry, and had nowhere to sleep. It was time to begin our night’s usual routine of scavenging. My brother nudged me in the shoulder, “Come on, we have to go now.” We turned around from the balcony and sprinted down the concrete stairs of the hospital until we reached the bottom. When we made it out of the hospital stairs, the smell hit us. The stench of death is something that is overwhelming at first, but just like anything if you give it time, it will either take on the droll task of expected repetition or, it will haunt your every dream, and stalk your every move. It was most definitely stalking us and it scared us more than ever. We proceeded to run immediately to our right, through the cold sand, and past the huge tree. Usually, the task of running just on the outskirts of immediate war was enough to urge us to keep running. However, on this particular night, the leafless branches of the tree collided with the silver radiance of the moon in an utmost peculiar way. We stopped and watched the branches sway just for a moment. I don’t know why we stopped. Maybe it was just intuition telling us, but our intuition had been sidetracked for so long, we dared not to think that. Our momentary seconds of splendor were soon over, and we began to run again. The sand whistled beneath our cracked black feet as we ran. I remember the unusual chill in the air, and the warmness that would embrace my face each time a far- away missile would light up the sky, and leave its presence booming in the echoes of the barren desert. As we ran, the village where we used to live approached our immediate right, and just adjacent to them were the black windows and torn rubble that used to be our home. We didn’t dare look, for if we did we might have tried to decipher our home from the others, which of course would just perpetuate the fact that there were no homes left at all. It was important to us that we carry no baggage, we were free of emotion. We were no longer people, and I only say this because we had no characteristics of any normal person. We were too young to generate any logical conclusions on our non-generic personalities, so we just went with the notion that we had none. Our feet kept moving until we reached an old tire factory. The smell of burning rubber was still lingering in the air like a flame from an old wick, as we mechanically hopped over the only part of the fence that was not barb wired. There was a light on in the distance. If somebody was there we would rip them to shreds. We didn’t care who they were or why they were there. Trust no one. That was our motto, and we stuck to it like it was the law. Perhaps it was the sound of our tearing flesh on the rocks beneath us, or, perhaps it was the flickering shadow that left its impression so memorably on the hard dirt path. I don’t know what it was for sure, but somebody inside of that room heard us. We began to run faster as the room beyond us started to rumble with preparation. My brother pulled out a long blade that sparkled in the moonlight. Then, that door opened. He warned us to stop, but we kept on going. We were savages. As we neared, the outline of the man’s skull began to familiarize itself with the images of my mind. I paid no attention. The man pulled out a large assault rifle, and we stopped dead in our tracks. He shot my brother between the eyes and I locked mine with his. My brother was dead on the ground. He was only following the advice that my father had given him: Run, and trust no one. He did well. Then, it became clear to me and my shadowed counterpart just exactly who we were looking at. The man I was staring at was my father. As he dropped down in tears, I glanced at my brother’s bloody corpse, and soon after brought my head up to look at the battles in the distance. I took one hard glance at my father, and then remembered his last pieces of advice to me and my deceased brother. I proceeded to turn around and run as fast as I could.

title: Short Story-A Bad Suggestion

question:
Answer the following question based on the above passage:

What were the stars that the siblings watched each night?

answer: The stars that the siblings watched each night were part of the sky. They observed it from the 7th floor balcony of an abandoned children's hospital after their village was destroyed by war. On one particular night, the brothers approached a light emanating from a factory, where their father was waiting for them with a gun. The father shot the brother and the remaining sibling ran back once again following their father's advice to "Trust no one" and "Run!".

text: The response is irrelevant and failed to answer the question.

refinement: The "stars" the siblings watched each night were actually missiles, missile defense systems, and flares.

answer: Bombing helicopters

text: "Bombing helicopters" the response is incorrect. The kids were watching flares and missiles.

answer: Nukes and ammo being fired into the landscape

text: If there were nukes, the boys would be dead. The stars were just flares and missiles.

answer: The siblings watched celestial bodies that could be seen from the seventh floor balcony of an abandoned children's hospital. These stars were signals that arose and collided together creating a smolder and hot metal spectacle in the sky.

text: The response failed to answer the question.

refinement: The stars the siblings watched each night were missiles, missile defense systems, and flares.

answer: Stars don't generally collide, certainly not in the numbers described in the article. These are bombs and missiles. The world has been destroyed and the last on earth are destroying one another in battle.

text: "The world has been destroyed and the last on earth are destroying one another in battle." - extraneous information.

refinement: Stars don't generally collide, certainly not in the numbers described in the article. These are bombs and missiles.

text: "bombs" - change to "flares"

refinement: Stars don't generally collide, certainly not in the numbers described in the article. These are flares and missiles.

question:
Answer the following question based on the above passage:

Why don't the siblings look at the remains of their home?

answer: They didn't want to have to try to work out where their house started and ended and which were the wrecks of their neighbors. In doing so they would have to acknowledge the utter destruction. They wanted to be free of emotion and carry no baggage.

answer: The siblings do not look at the remains of their home because they don't want to see signs that their home has been destroyed and everything they knew has changed. This would be too painful to bear and they are trying to stay resilient and focused on the task at hand, namely finding something to eat and getting away from the fighting going on in their home country. The smell of death is enough to ward away anyone looking to stop and dwell in their grief.

text: "The smell of death is enough to ward away anyone looking to stop and dwell in their grief." - extraneous information.

refinement: The siblings do not look at the remains of their home because they don't want to see signs that their home has been destroyed and everything they knew has changed. This would be too painful to bear and they are trying to stay resilient and focused on the task at hand, namely finding something to eat and getting away from the fighting going on in their home country.

answer: The siblings do not look at the remains of their home because they've been warned by their father not to trust anyone. They are also afraid there may be a trap, and so they run away as fast as they can. They've been trained not to look back, just in case their enemy is there.

text: The response is incorrect. They didn't want to look a remains because it would elicit emotion and they wanted to carry no baggage.

refinement: The siblings don't want to look at the remains of their home because the entire village is rubble and they didn't want to have to decipher where their home was. Doing so would bring about emotion, something that they were free of. It was important to carry no baggage in their world.

answer: It may be implied that they didn't dare to look at the home lest they try to memorize it and never forget it.

text: The response is incorrect. The siblings simply didn't want the baggage of having to go through the rubble and feel emotional about it.

refinement: The siblings didn't want the baggage of having to go through the rubble and feel emotional about it.

answer: It would mean acknowledging the loss of their father. They don't want to acknowledge it.

text: "loss of their father." - not only the loss of their father but their entire way of life. They didn't need the emotional baggage.

refinement: It would mean acknowledging the loss of their entire way of life. They don't want to acknowledge it because it carries emotional baggage.


text:
AL-JARNIYAH (Arabic: الجرنية), also written _Jurneyyeh_, is a town in Raqqa Governorate, Syria. It is the administrative centre of Al-Jarniyah subdistrict in Al-Thawrah District.[1] The population of the town at the 2004 census was 2686.[2]

The town and much of the subdistrict are currently controlled by the Syrian Democratic Forces, following 2 years of ISIL control since 2014.[3]

Syrian Civil War

The ISIL control of the town was ended in December 2016, when SDF forces cut off and cleared a large part of the Al-Jarniyah Subdistrict.[4]

[1]

[2]

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title: Al-Jarniyah

question: What is Al-Jarniyah?

answer: Al-Jarniyah is a town in Raqqa Governorate, Syria.

text: The first sentence states that Al-Jarniyah 'is a town in Raqqa Governorate, Syria'

answer: Al-Jarniyah is a town in Syria that is controlled by the Syrian Democratic Forces.

text: The first sentence states that Al-Jarniyah 'is a town in Raqqa Governorate, Syria'

text: The second paragraph states that 'The town and much of the subdistrict are currently controlled by the Syrian Democratic Forces'

answer: Al-Jarniyah is a town in Raqqa Governorate, Syria.

text: The first sentence states that Al-Jarniyah 'is a town in Raqqa Governorate, Syria'

answer: A town in Raqqa Governorate, Syria.

text: The first sentence states that Al-Jarniyah 'is a town in Raqqa Governorate, Syria'

question: What was the population of the town at the 2004 census?

answer: The population of the town at the 2004 census was 2686.

text: The first paragraph states, 'The population of the town at the 2004 census was 2686'

answer: The population of the town was 2686 at the 2004 census.

text: The first paragraph states, 'The population of the town at the 2004 census was 2686'

answer: The town's population at the 2004 census was 2686.

text: The first paragraph states, 'The population of the town at the 2004 census was 2686'

answer: The population of the town at the 2004 census was 2686.

text: The first paragraph states, 'The population of the town at the 2004 census was 2686'

question: When was the ISIL control of the town ended?

answer: The ISIL control of the town was ended in December 2016.

text: The third paragraph states, 'The ISIL control of the town was ended in December 2016'

answer: The ISIL control of the town was ended in December 2016.

text: The third paragraph states, 'The ISIL control of the town was ended in December 2016'

answer: The ISIL control of the town ended in December 2016.

text: The third paragraph states, 'The ISIL control of the town was ended in December 2016'

answer: December 2016

text: The third paragraph states, 'The ISIL control of the town was ended in December 2016'

question: How can you describe the importance of Al-Jarniyah?

answer: This town is the administrative center of Al-Jarniyah subdistrict in Al-Thawrah District.

text: The first paragraph states that Al-Jarniyah is 'the administrative centre of Al-Jarniyah subdistrict in Al-Thawrah District'.

answer: Al-Jarniyah is an important town in the Raqqa Governorate, as it is the administrative centre of the Al-Jarniyah Subdistrict. It was previously controlled by ISIL, but was liberated by the Syrian Democratic Forces in December 2016.

text: The first paragraph states that Al-Jarniyah is 'the administrative centre of Al-Jarniyah subdistrict in Al-Thawrah District'.

text: The third paragraph states that 'The ISIL control of the town was ended in December 2016, when SDF forces cut off and cleared a large part of the Al-Jarniyah Subdistrict'

answer: It is the administrative center of Al-Jarniyah subdistrict in Al-Thawrah District.

text: The first paragraph states that Al-Jarniyah is 'the administrative centre of Al-Jarniyah subdistrict in Al-Thawrah District'.

answer: Al-Jarniyah is a town in Raqqa Governorate, Syria. It is the administrative centre of Al-Jarniyah subdistrict in Al-Thawrah District.

text: The first paragraph states that Al-Jarniyah is 'the administrative centre of Al-Jarniyah subdistrict in Al-Thawrah District'.

question: Write a ~1 sentence summary.

answer: This article describes the town of Al-Jarniyah, its importance, as well as its history of being controlled.

text: More specific detail about Al-Jarniyah could be included.

refinement: This article describes the town of Al-Jarniyah in Raqqa Governorate, Syria, its administrative importance, as well as its history of being controlled by ISIL and at present by the Syrian Democratic Forces.

text: The first paragraph states that Al-Jarniyah is 'the administrative centre of Al-Jarniyah subdistrict in Al-Thawrah District', suggesting its importance.

text: The second paragraph states, 'The town and much of the subdistrict are currently controlled by the Syrian Democratic Forces, following 2 years of ISIL control since 2014'

answer: Al-Jarniyah is a town in Syria that was recently liberated from ISIL control by the Syrian Democratic Forces.

text: More detail could be included about the town.

refinement: Al-Jarniyah is a town in Syria that is an administrative centre and was recently liberated from ISIL control by the Syrian Democratic Forces.

text: The third paragraph states that 'The ISIL control of the town was ended in December 2016, when SDF forces cut off and cleared a large part of the Al-Jarniyah Subdistrict'

answer: Al-Jarniyah is a town in Syria that is controlled by the Syrian Democratic Forces.

text: More specific detail about Al-Jarniyah could be included.

refinement: Al-Jarniyah is a town in Syria that is an administrative centre and was recently liberated from ISIL control by the Syrian Democratic Forces.

text: The second paragraph states, 'The town and much of the subdistrict are currently controlled by the Syrian Democratic Forces, following 2 years of ISIL control since 2014'

answer: Al-Jarniyah is a town in Raqqa Governorate, Syria.

text: More specific detail about Al-Jarniyah could be included.

refinement: Al-Jarniyah is a town in Raqqa Governorate, Syria, which is an administrative centre and was recently liberated from ISIL control by the Syrian Democratic Forces.

text: The first paragraph describes Al-Jarniyah as 'a town in Raqqa Governorate, Syria'


text:
Nathan stood in the corner with hunched shoulders.  He could see nothing but white floral wallpaper.  The walls smelled dusty.  It was so unfair.
    His mom sentenced him to time out for twenty minutes.  For twenty minutes he was supposed to stand in that corner and do nothing.  His Pokemon, Nosepicker, was just a few points away from leveling up and there he was, enduring a staring contest with dust mites.  The worst part was that he didn't even do anything to deserve it.  His mom just hated him, she favored his brother.  All she ever did was nag at him and make him go to bed early and embarrass him in front of his friends.  One time, she planted a note in his lunch that said 'I love you, Sweety Pumpkins!  Ask Sarah if she'd like to come over and play!' and there was a winky face.  Nathan sat with Sarah at lunch that day and Sarah read that note; he was the laughing stock of the whole school.  Life would have been so much better if his mom just disappeared.
	Life went on for Nathan like that for awhile.  He chafed under his mom's curfew.  He had to bring any new girlfriend home for a very formal, very uncomfortable dinner with his mom (and no, Sarah never came for dinner).  No food upstairs, no TV before homework, no closed doors in the house.  High school came and left Nathan with an open tri-fold letter on his desk:  'Congratulations, you have been accepted to the school of your dreams.'  Those dreams finally took him far away for a long time.
	The white floral wallpaper on the walls in the corner is even dustier now.  There are small tears in the paper and dents in the wall, though I don't know how they got there.  My fingers graze the walls.  Time has a way of marking even the most untouchable of places.  I hear my brother's voice behind me.
	“Nathan.  It's your turn.”
I turn from my corner and walk across the living room into the bedroom hall.  Night is falling, and the gloomy twilight from outside is creeping between closed shutters.  I don't bother knocking before I enter my mom's room.  The nurse looks up from an IV unit and twitches something into place before she leaves.  My mom is on the bed looking old.  The bitter twilight from outside turns the hills and dips of her face into valleys and canyons.  Her hair is a vacant facade, and her pinpoint pupils are seeing somewhere else.  I sit in an old white wicker chair next to the bed.
	“Mom,” I whisper, “I'm here.  It's me, Nathan.”  A spark flashes in her eyes and my voice drops, I don't want to extinguish it.  “How are ya doin'?”
	“Nathan?”  Her voice is the skim off the top of her vocal chords.  “Yes, Nathan.  That's my son.  He's a good boy.”
	“I know, Mom, I—”
	“Stubborn too, like me.  Stubborn like his mom, but such a good boy.”
Nathan wasn't a good boy.  Nathan was resentful.  He was unappreciative and wished his mom would disappear.  He would have been glad to see the woman on the bed in front of me disintegrating into the sheets.  I hate Nathan.
	The twilight is freezing into darkness now.  There's a lamp on the nightstand next to me, but I don't want to turn it on.  My eyes close.  I just want to hear my mom's decomposing voice.
	“I give him everything, everything... I'd lay my life down for him.  He's my angel.”
Now my hands search wildly on the bed for my mom's wrist.  What angel was Nathan, the brat who waited in the corner until his mom wasted away?  My fingers find the wrist; it's a twig waiting to snap.
	Why, Nathan, did you do this to me?  You bitched and you moaned and now I am facing your punishment, this wasted woman, your dying mother.  You turned your back in some spiteful waiting game and guess what, you won, you bastard.
	“I love you, Mom,” I say.  It's an echo of someone else's words, a desperate one-liner to flirt with the idea of never seeing her again.
	My mom turns to me and then I know I've extinguished the spark because she croaks, “That's nice, all very nice.”

title: [Critique] an exercise in manipulating POV: Nathan

question:
Answer the following question based on the above passage:

Why does Nathan dislike his mom?

answer: Nathan seems to have a contentious relationship with his mom. This started from Nathan's childhood when his mom would embarrass Nathan in front of his friends and call attention to a childish erotic love letter she hid in his lunchbox. Mainly resentment seems to be due to Nathan's mom being "in his business". Ideally, Nathan rationalizes his growing anger that comes from feeling manipulated and belittled in a series of ways. Nathan's resentment is unhealthy, reliant on very early memories than even his current reality.

text: This sentence is unnecessary and opinion-based. It should be omitted.

refinement: Nathan seems to have a contentious relationship with his mom. This started from Nathan's childhood when his mom would embarrass Nathan in front of his friends and call attention to a childish erotic love letter she hid in his lunchbox. Mainly resentment seems to be due to Nathan's mom being "in his business". Ideally, Nathan rationalizes his growing anger that comes from feeling manipulated and belittled in a series of ways.

text: "Ideally" doesn't work here. Additionally, it's not clear if Nathan is "rationalizing". It would be better to say that it seems that Nathan's anger grows due to feeling manipulated, etc..

refinement: Nathan seems to have a contentious relationship with his mom. This started from Nathan's childhood when his mom would embarrass Nathan in front of his friends and call attention to a childish erotic love letter she hid in his lunchbox. Mainly resentment seems to be due to Nathan's mom being "in his business".  Nathan's growing anger may comes from feeling manipulated and belittled in a series of ways.

text: Calling the letter a "childish erotic love letter" seems inaccurate. It would be better to say it was a letter that hinted at his crush.

refinement: Nathan seems to have a contentious relationship with his mom. This started from Nathan's childhood when his mom would embarrass Nathan in front of his friends and call attention to a letter that hints at his crush she hid in his lunchbox. Mainly resentment seems to be due to Nathan's mom being "in his business".  Nathan's growing anger may comes from feeling manipulated and belittled in a series of ways.

text: It's omitted the narrator believes his mom hates him and favors his brother.

refinement: Nathan seems to have a contentious relationship with his mom. He believes his mom hates him and favors his brother. This started from Nathan's childhood when his mom would embarrass Nathan in front of his friends and call attention to a letter that hints at his crush she hid in his lunchbox. Mainly resentment seems to be due to Nathan's mom being "in his business". Nathan's growing anger may comes from feeling manipulated and belittled in a series of ways.

text: It's omitted the mom nags, poses restrictions, and punishes him without reason.

refinement: Nathan seems to have a contentious relationship with his mom. He believes his mom hates him and favors his brother. She also nags, poses restrictions, and punishes him without reason. This started from Nathan's childhood when his mom would embarrass Nathan in front of his friends and called attention to a letter that hinted at his crush she hid in his lunchbox. Mainly resentment seems to be due to Nathan's mom being "in his business". Nathan's growing anger may come from feeling manipulated and belittled in a series of ways.

answer: She used his lunchtime to embarrass him in front of his friends.

text: It's omitted that the mom seemingly punishes the narrator without reason.

refinement: Nathan believes his mom punishes him without reason. She used his lunchtime to embarrass him in front of his friends.

text: It's omitted that Nathan believes his mom hates him and favors his brother.

refinement: Nathan believes his mom punishes him without reason. He believes she hates him and favors his brother. She used his lunchtime to embarrass him in front of his friends.

text: It's omitted that the mom also nags him and proposes lots of restrictions.

refinement: Nathan believes his mom punishes him without reason. He believes she hates him and favors his brother. She used his lunchtime to embarrass him in front of his friends. She also nags him and creates lots of restrictions in the house.

text: Specify that the mom seems to like to embarrass the narrator in front of friends regularly.

refinement: Nathan believes his mom punishes him without reason. He believes she hates him and favors his brother. She used his lunchtime to embarrass him in front of his friends, which she seems to have done more than once. She also nags him and creates lots of restrictions in the house.

answer: Because she writes notes like 'I love you'  and puts them in his bag, the discovery of which embarrasses him at school. Also, she is very strict, enforcing rules like going to bed early and making sure he watches not TV before his homework.

text: It should be specified Nathan believes she actively embarrasses him in front of his friends. Which is why she wrote the notes.

refinement: Nathan's mom likes to embarrass Nathan in front of his friends. She wrote a note like 'I love you'  and puts them in his bag, the discovery of which embarrasses him at school. Also, she is very strict, enforcing rules like going to bed early and making sure he watches not TV before his homework.

text: This sentence should be altered. The mom didn't just write "I love you". She wrote a note that referenced the girl he liked.

refinement: Nathan's mom likes to embarrass Nathan in front of his friends. She once put a note in his lunchbox that referenced the girl he liked, and he was the laughing stock of the school. Also, she is very strict, enforcing rules like going to bed early and making sure he watches not TV before his homework.

text: It's omitted that Nathan believes his mom hates him and favors his brother.

refinement: Nathan's mom likes to embarrass Nathan in front of his friends. She once put a note in his lunchbox that referenced the girl he liked, and he was the laughing stock of the school. He believes his mom hates him and favors his brother. Also, she is very strict, enforcing rules like going to bed early and making sure he watches not TV before his homework.

text: It's omitted the mom seemingly punishes the narrator for nothing.

refinement: Nathan's mom likes to embarrass Nathan in front of his friends. She once put a note in his lunchbox that referenced the girl he liked, and he was the laughing stock of the school. He believes his mom hates him and favors his brother. Also, she is very strict, enforcing rules like going to bed early and making sure he watches not TV before his homework, and seemingly punishes him without reason.

answer: Nathan dislikes his mom because she constantly reprimands him and favours his brother. Nathan feels powerless under his mom's control and resents her constant demands and nagging.

text: It's omitted that Nathan believes his mom hates him.

refinement: Nathan dislikes his mom because she constantly reprimands him and believes she hates him and favours his brother. Nathan feels powerless under his mom's control and resents her constant demands and nagging.

text: It's omitted that Nathan thinks his mom embarrasses him in front of his friends.

refinement: Nathan dislikes his mom because she constantly reprimands him and believes she hates him and favours his brother. She also embarrasses him in front of his friends. Nathan feels powerless under his mom's control and resents her constant demands and nagging.

answer: Nathan dislikes his mom because she imposes restrictions and constant criticism on him. Nathan also feels resentment towards her due to the fact that she favors his brother in comparison. This resentment and his desire to see her disappear ultimately drives his dislike of her.

text: It's omitted that the narrator also dislikes his mom because she embarrasses him in front of his friends.

refinement: Nathan dislikes his mom because she imposes restrictions and constant criticism on him. He also disliked his mom because she would embarrass him in front of his friends. Nathan also feels resentment towards her due to the fact that she favors his brother in comparison. This resentment and his desire to see her disappear ultimately drives his dislike of her.

text: This statement is a bit inaccurate. Nathan's resentment and dislike would drive his desire to see his mom disappear. His desire for her to disappear wouldn't drive dislike. This sentence overall would be better off omitted.

refinement: Nathan dislikes his mom because she imposes restrictions and constant criticism on him. He also disliked his mom because she would embarrass him in front of his friends. Nathan also feels resentment towards her due to the fact that she favors his brother in comparison.

text: It's omitted Nathan also believes his mom hates him.

refinement: Nathan dislikes his mom because she imposes restrictions and constant criticism on him. He also disliked his mom because she would embarrass him in front of his friends. Nathan also feels resentment towards her due to the fact that she favors his brother in comparison, and he feels she hates him.

question:
Answer the following question based on the above passage:

Why does Nathan feel so much guilty at seeing his mother's dying body?

answer: Because he felt ashamed about how he abandoned her by not visiting often. Also, Nathan remembers how he used to feel about her strictness. He feels bad for feeling that way because he understands now that she loves him. Lastly, seeing her dying body was too much for him to take in.

text: Neither of these are true. Nathan doesn't now understand his mom loves him, he just feels her compliments of him aren't true. Additionally, he seems to be fine with her dying. He makes sure to listen to her decomposing voice.

refinement: Because he felt ashamed about how he abandoned her by not visiting often. Also, Nathan remembers how he used to feel about her strictness.

text: This isn't a reason why Nathan feels guilty and should be omitted.

refinement: Because he felt ashamed about how he abandoned her by not visiting often.

text: The reason for his guilt is less that he abandoned her by not visiting her, but that he actively waited until his mother wasted away, because he had always wanted her to disappear.

refinement: Because he felt ashamed about how  he actively waited until his mother wasted away, because he had always wanted her to disappear.

text: It's omitted that Nathan's guilt is amplified as his mom is kind and pays him compliments as she's dying.

refinement: Because he felt ashamed about how  he actively waited until his mother wasted away, because he had always wanted her to disappear. Nathan's guilt is amplified as his mom is kind and pays him compliments as she's dying.

answer: He was bitter around her for being strict. He wished for her to disappear.

text: It's omitted that due to Nathan's negative feelings surrounding his mother, he feels guilty while she is being kind to him in her final moments.

refinement: He was bitter around her for being strict. He wished for her to disappear. These feelings cause him guilt when his mom is kind and complimenting to him in her final moments.

answer: ly no because he could've prevented hers illness.

text: This is incoherent and incorrect.

text: Empty response

refinement: Because he felt ashamed about how  he actively waited until his mother wasted away, because he had always wanted her to disappear. Nathan's guilt is amplified as his mom is kind and pays him compliments as she's dying.

answer: Nathan feels guilty at seeing his mother's dying body because she cares for him despite his faults and she doesn't deserve to get sick and die because of him. Nathan is also angry at his mom because she nags him, favors his brother, and embarrassed him in front of his friends. Seeing her in this state makes him feel guilty.

text: This sentence is inaccurate. It seems that the narrator feels guilty more because his mom is complimenting him and being kind when he feels he doesn't deserve it. Additionally his mother isn't sick and dying because of him.

refinement: Nathan feels guilty because his mom is complimenting him and being kind when he feels he doesn't deserve it. Nathan is also angry at his mom because she nags him, favors his brother, and embarrassed him in front of his friends. Seeing her in this state makes him feel guilty.

text: This is irrelevant to the question. It describes why the narrator is angry, not guilty. It should be omitted.

refinement: Nathan feels guilty because his mom is complimenting him and being kind when he feels he doesn't deserve it.

text: It's omitted that Nathan had always wanted his mom to disappear, so seeing her actually die makes him feel guilty.

refinement: Nathan feels guilty because his mom is complimenting him and being kind when he feels he doesn't deserve it.  Nathan had always wanted his mom to disappear, so seeing her actually die makes him feel guilty.

answer: Nathan feels guilty for leaving his mom, for abandoning her in her time of need. Regardless of what Nathan thought of her before, seeing her like this takes a toll on his emotions. In addition, Nathan hates himself for feeling resentful towards his mom and what she's been through. He lashes out in a moment of desperation, wishing that he could go back in time and make different decisions. Seeing his mom in this deteriorated state only serves to make Nathan feel more guilt and self-hatred.

text: Nathan doesn't lash out in a moment of desperation. Additionally, he doesn't mention a desire to go back in time.

refinement: Nathan feels guilty for leaving his mom, for abandoning her in her time of need. Regardless of what Nathan thought of her before, seeing her like this takes a toll on his emotions. In addition, Nathan hates himself for feeling resentful towards his mom and what she's been through. Seeing his mom in this deteriorated state only serves to make Nathan feel more guilt and self-hatred.

text: Nathan doesn't mention "what his mom has been through". It would be better to omit this.

refinement: Nathan feels guilty for leaving his mom, for abandoning her in her time of need. Regardless of what Nathan thought of her before, seeing her like this takes a toll on his emotions. In addition, Nathan hates himself for feeling resentful towards his mom. Seeing his mom in this deteriorated state only serves to make Nathan feel more guilt and self-hatred.

text: It would be more accurate to say that Nathan feels guilty for having been waited all this time for his mom to disappear now that she's actually dying.

refinement: Nathan feels guilty for having been waiting all this time for his mom to disappear now that she's actually dying. Regardless of what Nathan thought of her before, seeing her like this takes a toll on his emotions. In addition, Nathan hates himself for feeling resentful towards his mom. Seeing his mom in this deteriorated state only serves to make Nathan feel more guilt and self-hatred.

text: It's omitted that Nathan's feelings of guilt are exacerbated by his mother's compliments in her final moments.

refinement: Nathan feels guilty for having been waiting all this time for his mom to disappear now that she's actually dying. Regardless of what Nathan thought of her before, seeing her like this takes a toll on his emotions. In addition, Nathan hates himself for feeling resentful towards his mom. Seeing his mom in this deteriorated state only serves to make Nathan feel more guilt and self-hatred, and these feelings are exacerbated by his mother's compliments in her final moments.


text:
All traders – whether sole traders, partnerships, or limited companies – are obliged to register to charge and pay VAT once annual sales reach a pre-set annual threshold. This threshold remains at £85,000 for the year commencing 1 April 2019.

The annual VAT threshold is determined by total sales and is not the same as total profits (which is generally sales minus expenses). A business can make a loss and still need to register for VAT!

In summary, a business must register if:

-   its taxable outputs, including zero-rates sales (but not exempt, non-business, or ‘outside the scope’ supplies),have exceeded the registration threshold in the previous 12 calendar months – unless the business can satisfy HMRC that its taxable supplies in the next 12 months will not exceed a figure £2,000 below the registration threshold (so currently £83,000); or
-   there are reasonable grounds for believing that the business’s taxable outputs in the next 30 days will exceed the registration threshold; or
-   the business takes over another business as a going concern, to which the two bullet points above apply.

The threshold operates on a month-by-month basis, so a check should be made at the end of each month to make sure the business hasn’t gone over the limit in the previous twelve months.

The month-by-month basis also works by looking forward, so it is equally important at the end of each month to consider whether the limit will be exceeded in the following twelve months. If it is anticipated that total sales may exceed the VAT threshold, the business needs to register.

Where registration is required, HMRC must be notified:

-   within 30 days of the end of the relevant month (past sales condition); or
-   by the end of the 30-day period (expected sales condition).

If the business does not register with HMRC within the specified time limit, a penalty will be charged, which can eventually be up to 15% of the VAT owed – in addition to the actual VAT due.

VOLUNTARILY REGISTRATION

A business can register for VAT even if its turnover (total sales) is below the threshold and it may actually save tax by doing so, particularly if its main clients or customers are organisations that can reclaim VAT themselves.

EXAMPLE

A non-VAT registered sole-trader buys a new office photocopier for the business. The copier costs £100 plus VAT, so a total of £120 is paid (£100 plus VAT at 20%). £120 is set against business profits for income tax purposes. If the trader is a basic rate (20%) taxpayer, there will be a tax saving of £24 (20% of £120), so the copier actually costs the trader £96. However, if the business is VAT-registered, the £20 VAT paid on the item (the input tax) can be reclaimed and £100 is set against business profits for income tax. The tax reduction is therefore £20 (20% of £100) and the copier costs the business just £80 – £16 is saved by being registered for VAT.

The business must not charge or show VAT on its invoices until the VAT number is received from HMRC. However, the VAT for this period must still be paid to HMRC. Therefore the business will need to increase its prices to allow for this and tell its customers why. Once the VAT number is received, the business can reissue the invoices showing the VAT separately.

Once registration has taken effect, there are a series of administrative obligations which must be complied with, and, importantly, a severe penalty regime exists for getting it wrong.

PARTNER NOTE: VATA 1994, Sch 1; HMRC VAT Notice 700/1

For more information please go to:

HTTP://WWW.KEYACCOUNTANCYSERVICES.CO.UK

or

Contact Us:  01782 405442

question:
Answer the following question based on the above passage:

What is the threshold set to pay VAT?

answer: £85,000

text: "pay VAT once annual sales reach a pre-set annual threshold. This threshold remains at £85,000" is evidence that the threshold to pay VAT is 85,000 GBP.

answer: The threshold is currently £85,000.

text: "pay VAT once annual sales reach a pre-set annual threshold. This threshold remains at £85,000" is evidence that the threshold to pay VAT is 85,000 GBP.

answer: for the year commencing April 2019 is £85,000.

text: "pay VAT once annual sales reach a pre-set annual threshold. This threshold remains at £85,000" is evidence that the threshold to pay VAT is 85,000 GBP.

answer: The threshold for registering for VAT is £85,000 annual sales.

text: "pay VAT once annual sales reach a pre-set annual threshold. This threshold remains at £85,000" is evidence that the threshold to pay VAT is 85,000 GBP.

answer: The annual threshold is £85,000 for the year commencing 1 April 2019.

text: "pay VAT once annual sales reach a pre-set annual threshold. This threshold remains at £85,000" is evidence that the threshold to pay VAT is 85,000 GBP.

question:
Answer the following question based on the above passage:

How is the VAT threshold determined?

answer: Total sales is the threshold.

text: "VAT threshold is determined by total sales" is evidence that the VAT threshold is determined by total sales.

answer: The VAT threshold is based on total sales.

text: "VAT threshold is determined by total sales" is evidence that the VAT threshold is determined by total sales.

answer: The annual VAT threshold is determined by total sales and is not the same as total profits. A business must register for VAT if its taxable outputs exceed the registration threshold in the previous 12 calendar months.

text: "VAT threshold is determined by total sales" is evidence that the VAT threshold is determined by total sales.

answer: The threshold is determined by total sales.

text: "VAT threshold is determined by total sales" is evidence that the VAT threshold is determined by total sales.

answer: It is calculated by looking at a predetermined amount based on total sales.

text: There's no evidence to suggest that VAT threshold is determined by calculating a predetermined amount.

refinement: The threshold is determined by total sales.

question:
Answer the following question based on the above passage:

What is the 'month-by-month basis'?

answer: An obligation that is carried out on a month-by-month basis evaluating total sales in the past 12 months and anticipated sales for the upcoming 12 months.

text: It misses to mention that on the month-by-month basis a check should be made at the end of each month.

refinement: An obligation that is carried out on a month-by-month basis evaluating total sales in the past 12 months and anticipated sales for the upcoming 12 months. A check should be made at the end of each month.

answer: The annual threshold operates as month-by-month basis, but works on looking forward also.

text: It misses to explain what the 'month-by-month basis' is.

refinement: The annual threshold operates as month-by-month basis, but works on looking forward also. A check should be made at the end of each month to make sure the business hasn’t gone over the limit in the previous twelve months.

answer: The month-by-month basis means that a business must look at its VAT registration status at the end of each month to determine whether its taxable sales have surpassed the registration threshold. This is in contrast to other items where the threshold is calculated based on cumulative figures for the whole year.

text: It misses to mention that on the month-by-month, a check should be made at the end of each month to make sure the business hasn’t gone over the limit in the previous twelve months

refinement: The month-by-month basis means that a a check should be made at the end of each month to make sure the business hasn’t gone over the limit in the previous twelve months.

answer: The monthly basis is the way in which the registration threshold is measured. The threshold is determined by total sales in the previous 12 months and it is determined on a monthly basis. A check should be made each month to determine whether or not the threshold has been exceeded.

answer: The month-on-month basis means that a check is made at the end of the month to make sure the business hasn't exceeded the limit in the previous twelve months.

question:
Answer the following question based on the above passage:

What will be the penalty charged for not registering with HRMC?

answer: A business that doesn't register with HMRC within specified time limit will be charged a penalty of up to 15% of the VAT owed.

text: "If the business does not register with HMRC within the specified time limit, a penalty will be charged, which can eventually be up to 15% of the VAT owed" is evidence that the penalty can be up to 15% of the VAT owed.

answer: The penalty charged can be 15% of the VAT owed in addition to the actual VAT due.

text: "If the business does not register with HMRC within the specified time limit, a penalty will be charged, which can eventually be up to 15% of the VAT owed" is evidence that the penalty can be up to 15% of the VAT owed.

answer: Up to 15% of the VAT owed, in addition to the VAT due.

text: "If the business does not register with HMRC within the specified time limit, a penalty will be charged, which can eventually be up to 15% of the VAT owed" is evidence that the penalty can be up to 15% of the VAT owed.

answer: The penalty can eventually be up to 15% of the VAT owed.

text: "If the business does not register with HMRC within the specified time limit, a penalty will be charged, which can eventually be up to 15% of the VAT owed" is evidence that the penalty can be up to 15% of the VAT owed.

answer: The penalty will be charged with a 15% of the VAT due for not registering within the time limit.

text: It misses to specify that the penalty is up to 15% of the VAT due.

refinement: The penalty charged will be up to 15% of the VAT due for not registering within the time limit.

question: Write a ~5 sentence summary.

answer: Once a business reaches the VAT threshold or there is reasonable grounds to believe that its taxable outputs in the next 30 days will exceed the threshold, the business is obliged to register. Registration must be made within 30 days of the end of the relevant month or by the end of the 30-day period. If this is not done, there is a penalty charged. Once registered, the business is subject to a series of administrative obligations, and there is a severe penalty regime.

text: It misses to mention what the VAT threshold is.

refinement: The VAT threshold remains at 85,000 GBP. Once a business reaches the VAT threshold or there is reasonable grounds to believe that its taxable outputs in the next 30 days will exceed the threshold, the business is obliged to register. Registration must be made within 30 days of the end of the relevant month or by the end of the 30-day period. If this is not done, there is a penalty charged. Once registered, the business is subject to a series of administrative obligations, and there is a severe penalty regime.

answer:
All companies are required to register and pay VAT once annual sales reach £85,000 for the year starting 1 April 2019. The VAT threshold is determined by total sales which means a business making loss would still have to pay VAT.

The threshold operates on a month=by-month basis, making sure the business hasn't exceeded the limit in the past twelve months.

If a business does not register with HMRC within the time limit, a penalty of up to 15% of the VAT owed will be charged, in addition to the VAT due.

Business can also register for VAT if the turnover is below the threshold and it may save tax.

answer: All businesses with sales exceeding £85,000 in a calendar year must register for VAT, regardless of profitability. To do so, a business must notify HMRC within 30 days of the end of the relevant month or by the end of the 30-day period if it is anticipated that sales may exceed the VAT threshold. If registration is not carried out within the time limit, a penalty may be charged. The obligations that must be complied with and penalties for getting it wrong exist for businesses that register voluntarily as well as those required to do so.

text: There's no evidence that suggests to register the business when the total sales that exceed 85,000 GBP are in a calendar year. It is 12 months.

refinement: All businesses with sales exceeding £85,000 in 12 calendar months must register for VAT, regardless of profitability. To do so, a business must notify HMRC within 30 days of the end of the relevant month or by the end of the 30-day period if it is anticipated that sales may exceed the VAT threshold. If registration is not carried out within the time limit, a penalty may be charged. The obligations that must be complied with and penalties for getting it wrong exist for businesses that register voluntarily as well as those required to do so.

text: It misses to mention what the penalty would be if a business fails to register in time.

refinement: All businesses with sales exceeding £85,000 in 12 calendar months must register for VAT, regardless of profitability. To do so, a business must notify HMRC within 30 days of the end of the relevant month or by the end of the 30-day period if it is anticipated that sales may exceed the VAT threshold. If registration is not carried out within the time limit, a penalty may be charged. The obligations that must be complied with and penalties for getting it wrong exist for businesses that register voluntarily as well as those required to do so. If the business does not register with HMRC within the specified time limit, a penalty will be charged, which can eventually be up to 15% of the VAT owed – in addition to the actual VAT due.

answer: VAT is a 6% tax on most goods and services and the threshold to calculate it is £85,000 for the year starting 1 April 2019. VAT allows companies to reclaim input tax of 20% by being registered. The threshold is determined by a business's total sales, meaning a business can make a loss and still need to register for VAT. If the business doesn't register, a penalty will be charged of up to 15% of VAT owed - in addition to the actual VAT. Registration is voluntary if it's below the VAT threshold and may actually save tax by being registered.

text: There's no evidence to suggest that VAT is 6% on most goods.

refinement: The VAT threshold is £85,000 for the year starting 1 April 2019. VAT allows companies to reclaim input tax of 20% by being registered. The threshold is determined by a business's total sales, meaning a business can make a loss and still need to register for VAT. If the business doesn't register, a penalty will be charged of up to 15% of VAT owed - in addition to the actual VAT. Registration is voluntary if it's below the VAT threshold and may actually save tax by being registered.

text: It misses to specify that it is businesses with a turnover below the threshold that can reclaim VAT

refinement: The VAT threshold is £85,000 for the year starting 1 April 2019. VAT allows companies that has a turnover below the threshold to reclaim VAT. The threshold is determined by a business's total sales, meaning a business can make a loss and still need to register for VAT. If the business doesn't register, a penalty will be charged of up to 15% of VAT owed - in addition to the actual VAT. Registration is voluntary if it's below the VAT threshold and may actually save tax by being registered.

answer:
As of April 2019, any Trader - whether a solo trader, partnership, or limited company - is obliged to register and pay VAT once their annual sales are at £85,000. The threshold is calculated every month by looking at total sales and then dividing by 12.

If a Trader contemplates on exceeding the threshold, the Trader has to inform HMRC of its actions. If the Trader does not comply, it will receive a penalty which can be up to 15% of the VAT owed.

There is a good case for voluntary registration if the taxes may save the company money.

text: It incorrectly mentions that the threshold is calculated every month, however it is an annual threshold.

refinement:
As of April 2019, any Trader - whether a solo trader, partnership, or limited company - is obliged to register and pay VAT once their annual sales are at £85,000. The threshold is calculated every year by looking at total sales.

If a Trader contemplates on exceeding the threshold, the Trader has to inform HMRC of its actions. If the Trader does not comply, it will receive a penalty which can be up to 15% of the VAT owed.

There is a good case for voluntary registration if the taxes may save the company money.


text:
Let me tell you about a friend of mine...

Let's just call him “Joel.” At a very young age, Joel realized that he preferred playing with barbie dolls over playing with action figures. When puberty hit, he realized that he wasn't interested in girls the way his male peers were. Shortly thereafter, things added up and Joel realized he was gay.

Joel grew up in small town in rural Georgia, in a conservative family that attended a baptist church every Sunday. Joel knew that to be himself would mean to be ostracized, so he hid his sexuality.

Joel moved to Atlanta to attend college. He discovered that he wasn't alone in being gay. He began having one night flings with men he met at clubs and on the internet, remaining in the closet the whole time. He continued going to church throughout his college years.

One day, Joel confessed to his pastor that he was gay. His pastor told him that it was okay. He said that he could help him. He would teach him to “pray the gay away.”

Joel spent years asking God to remove his homosexuality. He prayed that God would make him straight so he could have a family and be just like his fellow church-goers. It seems that God had other plans for him.

Eventually, Joel gave up trying to change who he was. He had always believed that God loved him no matter what, and that God had made him in his own image. Why would God want him to conceal his true feelings--feeling that were given to him by God in the first place? Why would a loving God want him to be someone he wasn't? Was God just a Supreme Prankster?

Joel didn't think so, so he came out of the closet. He eventually fell in love with a man much like himself who shared his faith. The two have been together ever since and have worked together on building a fellowship of gay, lesbian, bisexual and transgender Christians in the greater Atlanta area.

I'm not religious, and I don't like to way in on the topic of God, but, Joel's story makes me wish I could have the faith that he has, to believe in a loving God who wants us to be just the way He created us. What does it say about some people's view of themselves and the world when they worship a Supreme Creator who doesn't want some people to be happy with the way God created them? I don't know about you, but I prefer Joel's God over those other people's God.

title: Pray the Gay Away

question:
Answer the following question based on the above passage:

Who is the narrator?

answer: They just say they aren't religious

text: The answer focuses on what the narrator rather than what he is.

answer: He has no name or background, but it sounds like he is a caring, liberal person who is troubled by the biblical view of homosexuality and how horrible it is to openly be gay.

answer: The narrator is Joel, a gay man who grew up in a conservative family.

text: There is no evidence supporting the fact that the narrator's name is Joel.

refinement: The narrator's name is unknown, however, he is a friend of Joel.

answer: The narrator is a friend of Joel who believes in Joel and respects his decision to come out of the closet and who believes in God a loving God who wants us to be just the way He created us.

answer: A friend of Joel

question:
Answer the following question based on the above passage:

What religion is Joel raised as?

answer: Joiul is raised conservatively as an evangelical Christian.

answer: Joel is raised as a Baptist Christian.

text: The term "Baptist Christian" does not exist.

answer: Christian

answer: Baptist

text: There is no religion called "Baptist".

answer: Joel is raised as a baptist Christian.

text: The term "Baptist Christian" does not exist.

question:
Answer the following question based on the above passage:

Where does Joel live?

answer: Rand, in rural Georgia.

text: There is no mention of Rand in the passage.

answer: In a small town in rural Georgia.

text: Joel does not live in Georgia anymore.

answer: Joel lives in urban Atlanta.

answer: Joel lives in Atlanta, GA.

answer: Atlanta, Georgia

question:
Answer the following question based on the above passage:

What does Joel study in college?

answer: Information not found.

answer: Information not found.

answer: Joel studies psychology.

text: There is no mention of psychology in the passage.

answer: That information can't be found

answer: Joel studies homosexuality in college.

text: There is no evidence that Joel studied homosexuality.

question: Write a ~5 sentence summary.

answer: Joel grew up in a conservative religious environment where being gay was shunned. When he realized he was gay, he tried unsuccessfully to pray himself straight. Eventually, Joel accepted himself for who he was and is now in a committed relationship with a man. Some people believe God hates gay people, but Joel's story reveals a different picture: a loving God who wants people to be happy as they are.

answer: Joel grew up in a conservative family in rural Georgia. He came out of the closet when he moved to Atlanta. He prayed for many years to become straight but eventually gave up on that dream and lived his life to the fullest. Joel fell in love with a man, and while they were together, they worked on building up a community of gay Christians. The author doesn't know what Joel finally made of his life, but the author thinks that whatever happened, Joel did a better job at staying true to himself than the author could ever imagine.

answer: Joel, a young person who preferred to play with barbie dolls over action figures and realize that he was gay during puberty, tries to hide it from his family who was very conservative. Joel manages to hold on to his faith throughout college. Later, Joel meets another man in his college years, comes out to his minister who helps him pray his sexuality away. They both fall in love and move on with their lives.

text: There is no evidence in the passage that the minister successfully prayed Joels' homosexuality away.

refinement: Joel, a young person who preferred to play with barbie dolls over action figures and realize that he was gay during puberty, tries to hide it from his family who was very conservative. Joel manages to hold on to his faith throughout college. Later, comes out to his minister who tried to help him pray his sexuality away. However, this did not work. Joel soon falls in love with a man. They both love each other and had since moved on with their lives.

answer: Joel realized he was gay at a young age, growing up in a conservative religious family. Joel was told he could simply pray the gay away. However, when Joel realized he could not change his nature, he decided to come out of the closet. He eventually found love with another man, and together with other gay, lesbian, bisexual and transgender Christians they have created a fellowship. This makes Joel's story a notable example of faith in a loving God and wishful thinking about those who believe gay people should try to change despite being created perfectly as they are.

answer: Joel is raised in a conservative family that attends a Baptist church. Joel realizes he's gay and attends college in Atlanta, meeting other gay men there. He comes out to his pastor, who tells him to "pray the gay away." Joel tries, but eventually gives up and resolves that God doesn't want him to change or hide who he is. He comes out, get married, and builds a community of LGBT Christians in the greater Atlanta area.