Techniques For Writing a Reaction Paper

Techniques For Writing a Reaction PaperThe techniques for writing a reaction paper will vary depending on the nature of the event, your specific audience, and the nature of the essay. If you are addressing the theme of anger and outrage, then there are specific techniques to help you determine how to construct your paper. If you are addressing the topic of anger and self-respect, then there are other techniques.There are many different reactions that you can write about. While there are many ways to frame the essay, you must ensure that the reaction you are writing about is one that you can accept and respect. Every good essay should be passionate and natural.In writing your paper, one of the approaches method that is typical is to take the topic of the paper and then present it in the order that the subject came up. The object of the paper is to provide a chronology of events and provide commentary on the reaction. These chronologies and analyses are useful for giving one a good bac kground on the events and that you can be sure that one's arguments will be well thought out. In a classroom setting, students will see the outline and quickly be able to pick up on where the argument is leading.Thinking of the essay as a contest will also allow you to set the pace of the essay. You can change the pace with just a few changes to your argument. If the topic of the essay is hatred, change the tone of your argument to become more positive. If the topic is anger, then you can simply remove the strong emotion that comes with the anger and use it to set the tone of the entire essay. This can also be used to prompt the student to think of other alternatives that can be utilized.Using a point-of-view is an important element in any kind of essay, whether it is on how to write a reaction paper on world hunger or how to write a reaction paper on the recent Japan earthquake. It is always useful to leave some room for interpretation and reflection. You do not need to identify yo ur angle or opinion at the beginning of the paper. It is important to leave the direction of the paper open, as it will allow you to present your thoughts in a variety of ways.One point to keep in mind is that you need to be careful not to misrepresent yourself. While some people may go too far in describing their viewpoint, others are more honest. If the audience can see the anger, they will know the essence of your viewpoint.To conclude, there are many ways to write a reaction paper. Although there are many ways to go about it, the following strategies will help you write your paper without blowing your argument out of proportion.

10 Fascinating Things About Black Widow Spiders

Black widow spiders are feared for their potent venom, and rightfully so, to some degree. But much of what you think is true about the black widow is probably more myth than fact. Interesting Things About Black Widow Spiders These 10 fascinating facts about black widow spiders will teach you how to identify them, how they behave, and how to minimize your risk of being bitten. Widow spiders arent always black When most people talk about the black widow spider, they likely think theyre referring to a particular spider species. But in the U.S. alone, there are three different kinds of black widows (northern, southern, and western). And although we tend to refer to all members of the genus Lactrodectus as black widows, widow spiders arent always black. There are 31 species of Lactrodectus spiders worldwide. In the U.S., these include a brown widow and a red widow. Only adult female black widows inflict dangerous bites Female widow spiders are larger than males. It is believed, therefore, that female black widows can penetrate vertebrate skin more effectively than males and inject more venom when they bite. Nearly all medically significant black widow bites are inflicted by female spiders. Male widow spiders and spiderlings are rarely a cause for concern, and some experts even say they dont bite. Black widow females rarely eat their mates Lactrodectus spiders are widely thought to practice sexual cannibalism, where the smaller male is sacrificed after mating. In fact, this belief is so widespread the term black widow has become synonymous for femme fatale, a kind of seductress who lures men with the intention of bringing harm to them. But studies show that such behavior is actually quite rare in widow spiders in the wild, and even uncommon among captive spiders. Sexual cannibalism is actually practiced by quite a few insects and spiders and is not unique to the often maligned black widow. Most (but not all) widow spiders can be identified by a red hourglass marking Nearly all black widow females bear a distinct hourglass-shaped marking on the underside of the abdomen. In most species, the hourglass is bright red or orange, in sharp contrast to its shiny black abdomen. The hourglass may be incomplete, with a break in the middle, in certain species like the northern black widow (Lactrodectus variolus). However, the red widow, Lactrodectus bishopi, does not have an hourglass marking, so be mindful that not all widow spiders are identified by this feature. Black widow spiderlings look nothing like the black and red spiders we recognize as black widows Widow spider nymphs are mostly white when they hatch from the egg sac. As they undergo successive molts, the spiderlings gradually darken in color, from tan to gray, usually with white or beige markings. Female spiderlings take longer to reach maturity than their brothers but eventually turn dark black and red. So that drab, pale little spider you found just might be a widow spider, albeit an immature one. Black widows make cobwebs Black widow spiders belong to the spider family Theridiidae, commonly called the cobweb spiders. These spiders, black widows included, construct sticky, irregular silk webs to ensnare their prey. Members of this spider family are also referred to as comb-foot spiders because they have a row of bristles on their back legs to help them wrap silk around their prey. But no need to worry. Although they are closely related to the house spiders building cobwebs in the corners of your home, black widows rarely come indoors. Female black widows have poor eyesight Black widows rely on their silk webs to see whats going on around them because they cant see very well. The black widow female usually hides in a hole or crevice and builds her web as an extension of her hiding spot. From the safety of her retreat, she can feel the vibrations of her web when either prey or predator comes in contact with the silk threads. Male widow spiders looking for mates use this to their advantage. The male black widow will cut and rearrange the females web, making it difficult for her to sense whats happening, before carefully approaching her to mate. Black widow venom is 15 times as toxic as that of the prairie rattlesnake Widow spiders do pack a powerful punch of neurotoxins in their venom. By volume, Lactrodectus venom is an extremely toxic mix of poisons capable of causing muscle cramps, severe pain, hypertension, weakness and sweating in bite victims. But black widow spiders are significantly smaller than rattlesnakes, and theyre built for subduing other small invertebrates, not large mammals like people. When a black widow spider bites a person, the volume of neurotoxins injected in the victim is small.   Black widow spider bites are rarely fatal Although black widow bites can be painful and require medical treatment, they are very rarely fatal.  In fact, the majority of black widow bites cause only mild symptoms, and many bite victims dont even realize they were bitten. In a review of over 23,000 documented Lactrodectus envenomation cases that occurred in the U.S. from 2000 to 2008, the study authors noted that not a single death occurred as a result of a black widow bite. Only 1.4% of bite victims suffered major effects of black widow venom. Before the invention of indoor plumbing, most black widow bites occurred in outhouses Black widows dont often invade homes, but they do like to inhabit human-built structures like sheds, barns, and outhouses. And unfortunately for those who lived before the water closet was commonplace, black widows like to retreat under the seats of outdoor privies, perhaps because the smell attracts so many delicious flies for them to catch. Men who use pit toilets should be aware of this disturbing little factoid – most black widow bites are inflicted on penises, thanks to their tendency to dangle threateningly into the black widows territory beneath the seat. A 1944 case study published in the Annals of Surgery noted that, of 24 black widow bite cases reviewed, eleven bites were on the penis, one was on the scrotum, and four were on the buttocks. A full 16 of the 24 victims were bitten while sitting on the toilet. Sources Physicians Guide to Arthropods of Medical Significance, 6th edition, by Jerome Stoddard.Bugs Rule! An Introduction to the World of Insects, by Whitey Cranshaw and Richard Redak.The Black Widow Spider, by Karen M. Vail, Carl Jones, and Harry Williams, University of Tennessee. Accessed online August 12, 2015.Black Widow Spider, Occupational Safety and Health Administration fact sheet, U.S. Department of Labor. Accessed online August 12, 2015.Black Widow Spider, North Carolina State University. Accessed online August 12, 2015.Black Widow and Other Widow Spiders, University fo California IPM Program. Accessed online August 12, 2015.The Black Widow, Alabama Cooperative Extension System. Accessed online August 12, 2015.Genus Lactrodectus – Widow Spiders, Bugguide.net. Accessed online August 12, 2015.The Treatment of Black Widow Spider Envenomation with Antivenin Latrodectus Mactans: A Case Series, by S. R. Offerman, G. P. Daubert, and R. F. Clark. The Permanente Journal,  15(3), 7 6–81 (2011). Accessed online August 12, 2015.A US Perspective of SymptomaticLatrodectus  spp. Envenomation and Treatment: A National Poison Data System Review, by Andrew A. Monte, Becki Bucher-Bartelson, and Kennon J. Heard. Annals of Pharmacotherapy, 45(12), 1491-1498 (December 2011). Accessed online August 12, 2015.Black Widow Spider Bite, by H. T. Kirby-Smith.  Annals of Surgery, 115(2), 249–257 (1942).

World War I And The Great War - 2441 Words

Background info - World War 1 began in the early 20th century from the year 1914 to the year 1918. The period covered over four months with many changes which came with it besides many lives being lost. World War I began as a European conflict, only gradually did it develop into a world war. The growing tensions between the European countries were caused by militarism, alliances, imperialism, and nationalism. Also involving conflicts of the Balkan wars and the assassination of Archduke Ferdinand. World War 1 began in the early 20th century from the year 1914 to the year 1918. The period covered over four months with many changes which came with it besides many lives being lost. World War I began as a European conflict, only gradually did it develop into a world war (Ross, 6). The growing tensions between the European countries were caused by militarism, alliances, imperialism, and nationalism. World War I was often referred to as The Great War. It began in 1914 and ended in 1918. Ame rica witnessed much devastation in this time period. In these four years alone nearly 9 million people died and millions more were maimed, crippled, grief stricken, or psychologically scarred (Coetzee, 11). World War I is considered by some, the first man-made catastrophe of the twentieth century. Hypothesis - What might have been the most significant factor or event to have contributed to the outbreak of a world war in 1914? COULD THE ASSASSINATION OF ONE MAN BE ENOUGH TO CAUSE A WAR? TheShow MoreRelatedThe Great War : World War I894 Words   |  4 Pages The Great War: World War I World War I, otherwise known as the Great War, began as a small battle that eventually developed into a prodigious uproar between several countries. WWI’s beginnings are controversial and historians throughout the world have several theories about the destructive event. Said to be one of the most disastrous and ruinous struggles between nations, The Great War lasted from July 1914 until November 1918. Referred to as a World War because of the global participation andRead MoreWorld War I And The Great War1472 Words   |  6 PagesWorld War I was usually suggested to as The Great War. The war began sometime in 1914 and lasted four years, ending in 1918. America endorsed, in this era, a great amount of devastation. Throughout those four years alone approximately nine million casualties occurred and in addition millions more were mutilated, grief-stricken, handicapped, or traumatized. World War I is referred to by some, the first catastrophe, man-made, of the twentieth century. Many historians continue to contemplate the essentialRead MoreThe Great War Of World War I1490 Words   |  6 PagesThe Great War also considered to be World War I, although not initially named that due to not knowing that there would have been a second one. The war lasted from 1914-1918 and was one of the most violent wars known to history. Before war broke out many of these countries were flourishing economically and wanting to advance their country. During this time period many of the countries were unified and if there was one country that were to engage in war with one then it would cause a major war. ARead MoreWorld War I And The Great War1004 Words   |  5 PagesWorld War I or the Great War as it became known, occurred due to many causes, some of which are still unknown. The obvious trigger was the assassination of the heir to the AustriaHungarian throne archduke Ferdinand and his wife Sophie on the twenty-eighth of June 1914. But a great portion of the cause dealt with past disputes between the Great Powers and such aggressive principles as Nationalism: the strong feeling of pride and devotion to one s country, Imperialism: the domination of one countryRead MoreWorld War I And The Great War1249 Words   |  5 PagesWhenever you come across World War I, don’t you ever deeply think about how it all started? Who would have known that just 2 pulls of a trigger could have triggered a demoralizing World War? World War I, also known as â€Å"The Great War,† was a war that primarily took place in Europe. It officially started on the 28th of July in 1914 and it unexpectedly lasted until the 11th of November in 1918 (about 4 years). The most predominant countries that fought in this war include Great Britain, France, RussiaRead MoreWorld War I And The Great War1147 Words   |  5 Pagesperspective of being the First World War, it truly lived to the name of â€Å"The Great War†. While no war is ever simple, this one was very complex for its time. It was a vast war with a revolutionary impact on military advances. The end result of the war, catastrophic. It was a conflict on a global scale that later involved over thirty nations. If anything it was a war on politics, and really illuminates what poor political stamina can result in. With all of this in mind the question stands, â€Å"What madeRead MoreThe Great War And World War I Essay1198 Words   |  5 PagesBetween 1914 and 1918, many of the worlds leading countries were neck to neck in a bloody and gruesome battle known as the Great War or World War I. The United States practiced its policy of isolationism, a policy of remaining apart from the affairs or interests of other countries. However, in April 1917 the United States officially entered the war. Although the United States only fought in two battles, at St. Mihiel and the Meuse-Argonne, the fighting took a heavy toll on American lives. In anRead MoreThe World War I And The Great War1560 Words   |  7 PagesWorld War One , also known as the Great War was a global war fought between the allied powers and the central powers from July 1914 to November 1918. The assassination of Franz Ferdinand led to the outbreak of world war one. Franz Ferdinand was the arch duke of Austrian-Hungarian Empire and was considered as the heir of the Empires monarchy throne. However there was many other factors that caused world war one. Alliances which is an agreement be tween two or more countries which gives help if oneRead MoreWorld War I And The Great War1196 Words   |  5 Pagesfrom this 20th century time period under the influence of mass media. World War I, or the Great War, was one of the bloodiest wars of all time. It was a war sparked by militarism, alliance, imperialism, and nationalism. However it’s affliction laid the groundwork for post war prosperity. Nearly all social classes felt its benefits. Workers rights improved, taxes were lowered, technology advanced, and industry boomed. The war was brutal and the roaring twenties were a chance for the United StatesRead MoreWorld War I And The Great War1509 Words   |  7 Pagespower. World War I, also known as the Great War was the outcome of many tensions and a sequence of calamitous incidents that plunged Europe into a disaster zone. Due to the use of the machine gun and trench warfare, most of the war was a battle of attrition between the â€Å"Triple Alliance† and the â€Å"Triple Entente†. Millions of people fought and died in this war, among them thousands of Canadians. There have been many attempts to reconstruct experiences and battles of the First World War in prose

10 Study Skills for Non-Traditional Students

Issues Concerned With Developing Oversea Operations Finance Essay - Free Essay Example

Sample details Pages: 10 Words: 2887 Downloads: 1 Date added: 2017/06/26 Category Finance Essay Type Argumentative essay Did you like this example? The report summarises the issues arising when KW DT Ltd is trying to establish its operations in an overseas destination. The report briefly describes the issues for chosen Location Singapore. The advantages of choosing Singapore as a location are covered. Don’t waste time! Our writers will create an original "Issues Concerned With Developing Oversea Operations Finance Essay" essay for you Create order The issues covered include the differences in the accounting standards across countries. The accounting differences will include the estimation and consideration of various risks such as translation and transaction exposure. Also issues of taxation and transfer pricing need to be addressed. In addition, for starting a new branch, it is of utmost importance that the cultural differences be patched up. For this it becomes imperative to understand the cultural differences first. The aspect has been briefly touched upon. Objective To understand the accounting and other issues which will arise and which must be considered when developing an overseas operation in locations selected amongst Singapore, Taiwan and South Korea. Introduction KW DT Ltd, until now has been operating from Australia. It has been invoicing primarily in Australian Dollars and hence it has not been exposed much to the risks of fluctuations in the exchange rates. However, when it is considering establishing itself in other countries, it will have to face several issues. These will include the accounting issues such as differences in standards and procedures, the risks due to currency fluctuations and the taxation issues. In addition, KW DT Ltd will also have to consider the legal procedures for setting up a unit in a foreign destination where the legal procedures will be different from Australia. Lastly, due to differences in culture, the people management has to be handled tactically. Prudence lies in an understanding of these issues so that appropriate measures can be taken. Location Chosen Singapore is ranked 1st in the world in the ease of doing business by the World Bank. The report describes the issues and concerns if KW DT ltd decides to set up a branch in Singapore (World Bank Site). On the same parameters, Australia ranks 9. Advantages of Setting up a branch in Singapore For KW DT Ltd, setting up a branch in foreign country should basically provide three most important benefits. Succinctly stated these would be Strong Foothold in International Markets Cost advantage Tax benefits Singapore provides advantage in all the three aspects Foothold in International Markets Singapore is strategically located. It has access to most international markets. It is an integral part of the ASEAN (Association of South East Asian Nations). Hence enjoys trade relations with several markets both inter region and intra region. In addition the maritime routes enable Singapore an important destination. Setting up a branch in Singapore will definitely help KW DT ltd expand rapidly. Cost Advantage Singapore has efficient, hardworking labour available at relatively low cost. Hence the prospect of setting up a branch seems more lucrative. Tax Advantages The tax regime in Singapore is highly conducive for the corporate. The Income taxes as well as the corporate tax are low compared to several other nations. The tax rates shall be detailed further down the report. Although there are several benefits in setting up a branch in Singapore, there are also several issues and risks that need to be addressed. Some of the important ones include Accounting Differences Accounting standards differ across different countries. The differences occur due to following of accounting standards established by the supreme authority of the country. Singapore has modelled its accounting standards to match the IFRS. Whereas, the accounting standard followed in Australia happens to follow Australian Accounting Standards. Currency Exposure (Bennett, 2006) Until the firm was invoicing in Australian dollars, it was not facing currency risk. However, now that the branch is being set up in Singapore and its earnings will be in Singapore dollars, it will face currency risk. Currency exposure will include Foreign currency terms denominated in the balance sheet Actual, physical purchases and sales of goods and services which have yet to be involved Contracted purchases and sales such as long term contracts to purchase capital equipment and Uncontracted foreign currency denominated receipts and payments which will materialize if forecasted trading activity is realized. The exposure can take the form of translation, transaction or economic exposure. Translation exposure When the assets and liabilities in the balance sheet are converted to the foreign currency, their value is changed. This results in gain or loss. For instance if Singapore branch is reporting its asset in its local currency, when the balance sheet is translated into Australian dollars at the prevalent exchange rate, the balance sheet values change. Exchange rate movements from one balance sheet date to the next produce a period-to-period difference in the value of the Singapore Branchs balance sheet. Year Net Assets Exchange Rate 1 SGD= Australian Dollar Equivalent 1 SGD 20400000 AUD 0.77 $15708000 2 SGD 20400000 AUD 0.80 $16320000 3 SGD 20400000 AUD 0.75 $15300000 From the table, although the net asset value remains the same in Singapore dollars, the Australian dollar Equivalent changes because of the fluctuations in exchange rate. This brings a risk to KW DT Ltd. The company might need to undertake hedging depending on its acc ounting policies. Translation exposure affects the book values however; it doesnt affect the cash flows. Hence the company might assume its stand on hedging from no hedging to complete hedging. Transaction Exposure If the exchange rate changes during the course of a deal, this affects the cash flows to the company. This particular risk is termed as the Transaction exposure. For example if the branch set up in Singapore still sources its components from U.S on 30 days payment terms, the transaction is billed in dollars as follows Price to Singapore branch USD 1000000 Exchange Rate at order date 1SGD = 0.76 USD Expected cost in SGD = 1315789.4 SGD However, the SGD-USD exchange rates fluctuate to become 1SGD = 0.75 USD The cost in SGD becomes 1333333.3 USD Thus we see in addition to considering AUD- USD exchange rate, the company also has to consider SGD USD exchange rate. In order to avoid this loss, the company will have to undertake hedging. The company can use derivatives such as future contracts or currency options in order to cover its exposure. By entering into future contracts, the company can fix the exchange rates at which it will exchange SGD for USDs and hence be certain of the costs that it will have to incur to source its components at a future date. The issue is in reporting the exposures while preparing the Annual reports for KW DT ltd. Reporting the Differences The exposures mentioned above introduce changes in the book values and the profit and loss statement for the company. Hence accounting standards provide provision for the same. While KW DT ltd is preparing its consolidated books, it will have to keep in mind the provisions and mandate in the Australian Standards for accounting. The accounting standards applicable of interest include the AASB 121 (the Effects of Changes in Foreign Exchange Rates) and AASB 139 (Financial Instruments: Recognition and Measurement). AASB 121 (Aus1) This standard specifies the accounting procedures and standards to be followed. Foreign operations translate balances into functional currency: The exchange rate prevailing on the date of transaction is used for conversion from domestic to foreign currency. Closing rate is used to convert the monetary items on Balance Sheet. For items reported at historical cost, the exchange rate on the date of transaction is used. The differences, gains and losses are recognised under equity as ultimately these values affect the equity component. Foreign operations transactions When the foreign currency is reported in the domestic currency, the following have to be effected Closing period exchange rate is used for conversion purposes in case of monetary items. For non monetary items, the conversion is carried out using the exchange rate on the date when revaluation is being carried out. The differences in the values of transaction arising out of currency translation are recognised as income and expenses in the profit and loss account. In addition to considering the above points, it is also essential that disclosures should also comply with the standards specified under AASB 121. These include Profit and loss arising out of the currency translations The differences recognised under equity have to be reconciled and disclosed The reason for the change in currency in case the reporting currency and the currency of transaction are not the same. AASB 139 (Aus2) This standard specifies the accounting procedures and standards to be followed in case of using hedging instruments. Hedged Items The standard recognises a hedged item as one of the following. It can be an asset, a liability, a commitment of the firm, an investment in a foreign entity or a probable future transaction. Hedge Accounting The hedging could be carried out to ensure consistent cash flows, to maintain the value of assets or to protect form the risks of an investment. For Cash flow hedges, the change in the value of the instrument is recognised under equity in the balance sheet. To maintain the fair value of assets, the change in the value of the instrument is recognised in the profit and loss account. The accounting for net investment hedge is carried out in a similar manne to the accounting of the Cash flow hedge. Taxation The tax regimes in both the countries differ. Singapore has progressive taxation policy which makes it friendly for companies and investors. Double taxation has been done away with I Singapore. The dividends are exempt from taxation and the final tax is one paid on the taxable income. In addition, Capital gains are also not taxed. This makes the gain in sale of assets more profitable. Summary of Taxes (Solution, 2010) Tax Rate: 8.5% for taxable income till S$ 300,000 per annum Flat rate of 17% beyond that Capital Tax gain: Capital gains are not taxed Dividend Tax Gain: It is not a part of taxable income Tax Basis: All resident and foreign entities are considered at par in Singapore. However, the local laws allow resident companies to avail special benefits and rebates Taxable Income: Includes income from any trade, profession or vocation. Also included are gains in these professions. Singapore Taxation (TaxLaw) Singapore has tax treaty with Australia. Hence Australia applies taxes on Singapore companies according to the terms negotiated in the treaty. According to the treaty the resident country is mandated to remove double taxation on income from the foreign country. Hence essentially the burden of taxation is being shared by the countries. The tax relief is called Double Taxation relief DTR. In Singapore the claim is made while filing the annual income tax return. Ap propriate disclosures have to be made. There are three different methods by which tax exemption can be obtained by a foreign entity in Singapore. These can be stated as follows Reduced tax rate Under this form of relief, interest, dividends, royalties and profits from international shipping and air transport are taxed at a lower rate. Relief by deduction In case the foreign company has taxed the income in its country, the income is not taxed again in Singapore. This exemption helps Singapore attract investments. The regulations require companies to disclose the headline tax rates in their countries and corresponding benefits are provided in terms of tax relief in Singapore. Tax sparing credit Tax sparing credits are another means of providing tax relief to encourage investments in Singapore. Singapore has entered into tax treaties with countries such that Singapore will provide tax credits on royalties earned by Australia in Singapore. Hence the taxpaying company will have to pay lesser tax in Australia by the credits that it has been provided. The benefit to the companies is in availing these credits. KW DT Ltd can look forward for this benefit while setting up its base in Singapore. Withholding tax A part of remittances of entities operating out of Singapore to their parent companies in foreign countries is retained and is called as the withholding tax. Withholding tax on management fees, technical fees and service fees, the withholding tax is applicable at 17%. Also all the withholding taxes have to be paid by the 15th of the month as required by the mandate. Terms of Taxation in Australia In Australia, since 2004, income earned by an Australian Resident Corporation (AUSCO) through a foreign branch is exempted from paying corporate income tax. Hence income from Singapore branch of KW DT Ltd shall not be taxed. (PricewaterhouseCoopers, 2008). Similarly, capital gains and capital losses realized by AUSCO as part of their business operations are not included in the taxable income while calculating the applicable corporate income tax. In addition a provision entitles the companies to offset their income using foreign losses. This law is in place since July 2008. Transfer Pricing Firms that have branches and international dealings in other nations might resort to practises like paying lesser taxes than compared to counter parts in Australia. This is done by manipulating the prices such that country where income tax is lower is likely to receive higher income to save taxes. This is called as shifting of profits. The transfer pricing laws in Australia aim to remove such incidences. To counter this, arms length pricing is employed. Hence, KW DT ltd. will be subjected to reviews and audit in order to ascertain that transfer pricing and international profit shifting is not taking place in related party transactions. The Arms Length price is used as a benchmark to determine if the transfer pricing is being followed. The principle compares related party transactions and transactions between independent bodies. In order to discourage transfer pricing, Schedule 25A is mandatory for companies to fill in while filing returns. Hence all companies that have internati onal dealings are required to fill in this form. (Government, 2005) The current Schedule 25A imposes obligations to disclose information about related party international dealings, including The nature and amount of certain categories of transactions Details of interest-free loans Receipts or payments of non-monetary consideration Details of arms length methodologies used The level of documentation held to support the selection and application of the most appropriate arms length methodologies, and Details of disposals of any interest in a capital asset Appropriate disclosures help minimize the risk. In case of violations, the firm is subjected to penalties and price adjustments. Hence to avoid such situations, KW DT Ltd will have to ensure compliance with Transfer pricing policies. Political Issues It is the political environment that determines the laws in a country. Singapore has a stable democratic political system. Hence the laws are favourable for business. The laws lay emphasis on efficiency and help businessmen flourish in Singapore. In addition the relationships between Australia and Singapore have always been cordial. SAFTA agreement signed in 2003 is a reiteration of the fact that both the countries have strategic outlook in promoting cordial relationships (Department of Foreign Affairs, Australia). Hence, business is facilitated in Singapore for KW DT Ltd. Legal Issues While registering a branch in Singapore, the laws of the land have to be given due importance. Legal Status Singapore laws do not differentiate between a Singapore Branch Office from the foreign entity and the head office situated in another country outside Singapore. Any legal action against a Singapore Branch is also applicable to the head office. This has to be borne in mind by KWDT Ltd. Most of the foreign companies prefer to register as a subsidiary company in Singapore rather than declaring their office as their branch. (10Tu). In addition, the approval on the name of the entity has to be sought from the Accounting and Corporate Regulatory Authority (ACRA). Another consideration for establishing Singapore branch is that the branch must have two employees who should necessarily be the residents of Singapore. The employees should be on payrolls accepting the services and serving the company. They are called to be acting as agents for the company. Cultural issues Jeffrey Braithwaite et al. ( (Jeffrey Braithwaite, 2007) describe the differences in culture in Singapore and Australia. They mention that Singapore is a high power distance and low Individualism culture whereas Australia is low power distance and high individualism culture. Singapore is characterized by employees fearing their superiors and considering co employees as threat. Managers are less considerate, typical of high power cultures. Also consistent with the high individualism cultures, Singapore work culture is described to demonstrate calculative involvement with the work organizations and the lack of concept of organization taking care of employees. Australian employees on the other hand are more involved with their organizations and expect their organizations to look after them. Also the distance between those in power and those who arent is not so evident. In addition, Australians are more casual compared to Singaporeans and hence might appear brash to the local Singaporeans who tend to be more formal and conservative in their interaction. Hence when KW DT Ltd is considering a new office in Singapore, it has to be sensitive to these issues while dealing with people and formulating its HR policies. Conclusion Having identified the issues, it is imperative that KW DT Ltd takes appropriate measures to counter these issues. For instance to ensure that currency exposure doesnt affect the cash flows, hedging would be an option. Similarly, compliance with legal requirements should be ensured to avoid penalties and lastly, people management has to be effective in order to avoid employees resentment. The basic issues that need to be addressed have been listed down for KW DT Ltd to establish its operations in Singapore.

Human Rights in Pakistan - 6749 Words

Hamdard University [pic] Hamdard institute of education and social sciences Course title EMERGING ISSUES IN EDUCation Assignment title Human Rights ---- Children rights prepared by madiha abbas INTRODUCTION Maybe were all born knowing we have rights - we just need to be reminded† --- Romanian HRE trainer Human Rights can be defined as those basic standards without which people cannot live in dignity as human beings. Human rights are the foundation of freedom, justice and peace. Their respect allows the individual and the community to fully develop. They are rights and freedoms to which all humans are entitled. Human rights are certain moral guarantees that people in all countries and cultures allegedly have simply because†¦show more content†¦When we say that each person has human rights, we are also saying that each person has responsibilities to respect the human rights of others. Historical origins and development of the theory and practice of human rights The concept of human rights can be found as far back in time as the age of the Greek philosophers Socrates, Plato and Aristotle. Their writings on the idea of natural law contain many of the same principles that are associated with human rights. If civilization is to survive, we must cultivate the science of human relationships - the ability of all peoples, of all kinds, to live together, in the same world at peace. --- Franklin D. Roosevelt The Magna Carta (1215) is considered a milestone in the history of human rights and several great thinkers such as Grotius, Hobbes, Locke, Rousseau and Kant talk about the concept. Some religious texts also are said to reflect the principles of human rights. The Rig Veda promotes conduct that is based on equality. Even certain Bible passages have similar content. For instance, in the Old Testament, when the midwives of Pharoah disobey his order to kill all male babies, they do so, on the basis of higher and more fundamental laws that they felt bound to follow. The American and French declarations of independence in the 18th century were important in promoting human rights that were universal, individual and rational. In the 19th century, the abolition of slavery and increased debate over freedom fromShow MoreRelatedHuman Rights Of Pakistan And Pakistan Essay1524 Words   |  7 Pages December 29, 2016 Subject: Pakistan Studiesâ€Æ' Human Rights in Pakistan Introduction: Human Rights refers to those rights of a person that are inalienable and that are appointed to him by the virtue of being temperament’s somebody’s} personality. These rights are universal and are supported the inherent dignity of groups of people. There rights are thought-about to be in particular the national or legal thought of worldRead MoreDomestic Violence Against Women Essay1691 Words   |  7 Pagesdeclared violence against women both a public health problem and a violation of human rights. Violence against women is of many types and has many faces. Also called Gender-based violence, public health experts around the world have called it the â€Å"Hidden Epidemic†. (ref) Violence against women is an age-old practice but it was only in the last decade of the 20th century that it got recognition as a serious human rights issue. Violence is broadly classified into two categories: Social violence thatRead MoreChild Labor During A Nike Factory1666 Words   |  7 PagesCHILD LABOR IN A NIKE FACTORY IN PAKISTAN Abstract This paper especially focuses on the problem of Child Labor in Pakistan with respect to the case of the world-renowned sports brand Nike and its use of children in its factories in Pakistan. A set of laws that can be established to eradicate this evil from Pakistan have been elaborated upon in the paper, these proposals include the Trafficking Victim Protection Reauthorization Act (TVPRA), the International Human Right Treaty by the General AssemblyRead MoreList of Important Topics for Essays1583 Words   |  7 Pagesformatted. 01. Dilemma of the water and energy crisis in Pakistan (2003) 02. Art critics and reviewers (2003) 03. Alleviation of poverty (2005) 04. Persecuted poor women (2005) 05. Foreign direct investment (F.D.I) in Pakistan (2006) 06. Global warming (2006) 07. Personalization of Pakistani politics (2006) 08. Formal and casual dressing codes (2003) 09. Liberalism (2006) 10. Existentialism (2003) 11. Socio-economic challenges faced by Pakistan (2005) 12. Islam versus the west (2005) 13. InternationalRead MoreWomens Right to Vote Essay974 Words   |  4 PagesWomen’s right to voting Right from the Preamble of the Universal Declaration on Human Rights (1948), the â€Å"equal rights of women and men† are mentioned, together with the fundamental human rights, to be reaffirmed by the UN’s member states to form the background for the demonstration of the Declaration (Universal Declaration on Human Rights, 1948). The history of women’s rights can be traced back to the Babylonian law-code (the Code of Hammurabi, ca. 1780 BC) , and then one of the first legally documentedRead MoreIndia s Issue Of Kashmir1558 Words   |  7 Pageswith Pakistan regarding Kashmir’s issue. On the contrary, resolution does not come through military action. According to India, if India is ready to establish Kashmir as a democratic province with all the privileges of an autonomous, there is no guarantee to Kashmir will be under the Indian union. Because there are lots of terrorist groups are fighting against India. Pakistan is supporting them by providing material s as well as financial backing (Schofield, V. 2000). The war between Pakistan andRead MoreThe Importance Of Group Rights On Individual Rights1558 Words   |  7 PagesWhen it comes to group rights in relation to individual rights, individual rights should encompass minority rights. The first question that this essay will focus on is the one asking â€Å"How important are group rights in relation to individual rights?† Let’s say that a group of people are writing a constitution and listing out individual rights for people, kind of like the United States bill of rights. If they encompass what minority groups usually want, then there is no reason to think one is moreRead MoreLife and Pakistan1121 Words   |  5 PagesPakistan displays some of Asia’s most magnificent landscapes as it stretches from the Arabian Sea, its southern border, to some of the world’s most spectacular mountain ranges in the north. Pakistan is also home to sites that date back to word’s earliest settlements rivaling those of ancie nt Egypt and Mesopotamia . When Pakistan emerged on the map of the world as a sovereign and independent state in August 1947, it was like a baby in ICU with hardly any prospect of survival, on account of its extremelyRead MoreThe Women s Rights Movement1659 Words   |  7 Pageswomen, the women’s rights movement in Pakistan has just begun. People are starting to protest against discriminations that women face in their daily lives that disable them from having a voice in society. Some of these discriminations involve men being able to divorce their wives without her consent, women’s voices having half the weight of a man’s in court, and female heirs inheriting less money or property than a male heir (â€Å"Sharia†, 9). Groups like the Pakistani Women’s Rights Organization areRead MoreVictims of Rape and Torture in India1272 Words   |  5 PagesAccording to the Universal Declaration of Human Rights, no one has the right to hurt you or torture y ou. Laws like this exist everywhere yet there are women having to face the danger of being attacked at any moment. There are big threats such as rape and other forms of torture that women in certain countries have to live in fear of everyday. Women are targeted all around the world. Two counties in which this problem is very prevalent are India and Pakistan. These two countries are not the only places

Aviation Safety - 833 Words

Create a timeline of the annual activity of labor/management collective bargaining from 1978 through 2009, providing a short synopsis of mergers, new carriers and company departure from the air transportation sector. Highlight the areas of most importance. 1978 Jan, The Federal Hourly Minimum Wage was set at $2.65 an hour. 1978, Mar 6, Pres. Carter invoked the Taft-Hartley Act for an 80-day cooling off period in a coal strike. Miners had struck 3 months earlier after coal companies demanded wage and benefit cuts and refused to be forced back to work. They ended the strike after 110 days when most company demands were dropped. 1978, Pres. Carter invoked the Taft-Hartley Act for an 80-day cooling off period in a coal strike.†¦show more content†¦Each of the four stages has had a different type of impact on the labor unions; accordingly, in one sentence for each stage describe the particular impact of that stage. The Air Transport sector has gone through four basic stages in the deregulation era: expansion, consolidation, concentration, and globalisation. In the expansion phase several â€Å"new entrant† airlines were added to the US system. Since most of the airlines were non-union carriers, they were able to operate at a lower per unit cost that forced the other carriers to reduce their comparative prices so as to match the prices of the non-union carriers. This helped in increasing competition and reduction in costs. During the consolidation phase, airlines moved to improve their balance sheets so as to reduce the threats of their competition, acquisitions, and mergers became the norm. In 1986, 25 airlines were involved in some form of consolidation movement. Union membership either remained constant or decreased depending on the union membership status of the surviving carrier. From the beginning of the consolidation phase in late 1985 until 1990, the number of employees in the Airline industry was increased by almost 43%. This unprecedented concentration has resulted in the increase of non-union employee classification and the ranks of the airline unions holding the contracts with the growing and surviving carriers.Show MoreRelatedThe Aviation Safety And How Communication1433 Words   |  6 Pagescommunication. This research paper focuses on the aviation safety and how communication relates to it. There are certain protocols that should be observed in the process of proper coordination of operations in aviation. There are entities that are affiliated and essential to the thriving of the favorable place the airline industry enjoys in the world today. The entities include airplane manufacturers and suppliers, authorities that provide policy to the aviation from the government as well as the generalRead MoreSafety Culture Of Aviation Safety2121 Words   |  9 PagesIn the realm of aviation, safety culture is regarded as the paramount factor for which successful travel from point A to point B occurs. Safety culture in of itself is not a fixed, precisely shared set of standards, but rather an ever-changing, fragile system that depends on a variety of influences to maintain its distinction. Safety culture can be further broken down into its three cultural influences: national, organizational, and professional culture. In terms of aviation safety, all three of theseRead MoreQa Aviation Safety1204 Words   |  5 Pages Aviation Safety and Quality Assurance Despite having an enviable safety record, the aviation industry is under constant pressure to drive down accident rates. Air accidents damage consumer confidence and inhibit the growth of the industry. When it comes to flying, the word safety is mentioned constantly. Shortage of qualified professionals, ageing of aircraft’s fleet and environmental concerns are some of the challenges faced by today’s aviation. The primaryRead MoreA Brief Note On The Aviation Safety Of Aviation Accidents1826 Words   |  8 Pageshumans are accountable for approximately 70-80% of aviation accidents (p.156). A majority of these are caused by the different variables associated with human performance. Psychological factors have a key role in a pilot’s everyday responsibility. Some of these traits include: perception, memory, attitude, judgment and decision making, as well as ego (Rodrigues Cusick, 2012, p. 158-160). These qualities can have drastic effects in commercial aviation if they are not recognized and adjusted accordinglyRead MoreThe Aviation Safety Action Program1960 Words   |  8 PagesFederal Aviation Administration has to be credited in improving safety in a multitude of ways. The best way to do that is transform safety program from being retroactive to proactive. One of the well-received programs that FAA has created is the Aviation Safety Action Program (ASAP). This program wo rks to the benefit of every airman, as well of most aviation organizations. This program emphasizes why things happen and what can be done to correct it. Parts 121 145 environments of the aviation industryRead MoreSafety Management Systems For Aviation Service1684 Words   |  7 Pagesconcepts need to be understood. Such as the framework behind Safety Management System (SMS) and how safety thinking has evolved over time. This essay will also provide an overview on how organisational behaviour and human factors play a powerful role in the establishment of a positive safety culture within an organisation. Different regulatory bodies and National Aviation Authorities use different definitions for the management of safety principles. For the purpose of this essay, the following willRead MoreThe Impact Of Safety Communication On The Aviation Industry1060 Words   |  5 PagesChapter Two: Literature Review Introduction to communication: As in any organizational activity, communication plays a primary function, especially from the perspective of aviation safety. There are number of findings noticing the importance of safety communication in the aviation industry. Effective communication helps in delivering high quality work. Leonard, (2004) stated that 70% of the commercial airline accidents are caused due to communication failures. It was revealed by the joint commissionRead MoreGeneral Aviation Safety Security Practices1321 Words   |  6 PagesGeneral Aviation Safety and Security Practices Capt. ELhadi Y. Nour AM 645 March /20/2010 SUMMARY Over the past 40 years, safety in the general aviation arena has greatly improved. The reasons are many and include improved aircraft reliability, pilot training enhancements, and better weather reporting capabilities. One often overlooked contributor to this safety record is the contribution made on the ground by general aviation airport operators, as well as those fixedRead MoreSafety Management Systems In The Aviation Industry11572 Words   |  47 PagesTopic Learning Guide Aviation Safety Systems TOPIC 2 SAFETY MANAGEMENT SYSTEMS Safety Management Systems in the Aviation Industry Introduction This topic area covers the second and third sessions. Now that some of the basic terms and concepts associated with safety management systems and risk management have been discussed, it is important to outline what a safety management system encompasses, and the benefits it can bring when implemented and maintained within an organisation suchRead MoreSafety Management : A Priority For Aviation Operation1297 Words   |  6 Pages 1- Introduction Safety management is simply applying principles, framework, processes and measures to prevent accidents, injuries and reduce the risk. It is that system which exists to help managers in better accomplishing their responsibilities for operations that design through either the prediction of system’s failures before errors occur or the identification and correction of system’s failures and errors by analyzing safety occurrences. The safety management has to be supported the top management;

Should Marijuana Be Legalized - 1775 Words

Support for marijuana legalization is rapidly increasing throughout the United States. â€Å"A slim majority, 53% of Americans, say the drug should be made legal, compared with 44% who want it to be illegal† (Motel). What would change if marijuana was legalized federally in the United States? Would everyone be sane? A lot of things in the United States could happen by legalizing marijuana. There would be less marijuana related crimes. With all the laws that are being passed, would it be harder to tax? Would it benefit the economy? marijuana should be legalized, federally. Why is it not federally legal? â€Å"Many people assume that marijuana was made illegal through some kind of process involving scientific, medical, and government hearings; that†¦show more content†¦The government could issue a tax of $23 per pound, like tobacco. That would bring in approximately $500 million each year. Then they could even add a 10 percent sales tax to it and make an estimated $5.3 billion per year. It’s estimated that there will be a spike in business after legalization. Then after that spike it will drop from $28 billion a year to $22 billion. Gavin Ekins and Joseph Henchman explain that, â€Å"The change in tax revenues is largely from a reduction in business profits as production increases and profit margins fall. In addition, as the price of marijuana falls due to increased production, sales tax revenues should also decrease somewhat† (Ekins). When the state government passed these laws, they weren’t sure how to tax it because the federal government hadn’t legalized it. Only a few states have recreational and medical, legal. A few other states have one or the other. When you only have one you’re not going to bring in a lot of taxes. The industry will make a certain amount each year. Washington and Colorado have had marijuana legalized the longest, therefore they have the better data than the other states. The people voting were told that the legalization would bring around 2 billion dollars. marijuana can be used many different ways, but because it can be sold as a cigarette, edible, liquid, or vape, a specific tax is hard to do. Based on Tax Foundation’s statistics in Colorado, â€Å"15 percent taxShow MoreRelatedShould Marijuana Be Legalized?849 Words   |  4 Pageswhether marijuana should be legalized. Around 23 states have legalized marijuana for medical and recreational use. In the stat e of Illinois, medicinal use of marijuana has been passed on April 17, 2013. Since January 2014, patients are able to obtain marijuana with a doctor s recommendation. The new debate is whether marijuana should be legalized for the general public as a recreational drug. Although some believe that marijuana is harmless, and that it has beneficial medicinal uses, marijuana shouldRead MoreShould Marijuana Be Legalized?1715 Words   |  7 PagesMarijuana in Society Cannabis, formally known as marijuana is a drug obtained from the tops, stems and leaves of the hemp plant cannabis. The drug is one of the most commonly used drugs in the world. Only substances like caffeine, nicotine and alcohol are used more (â€Å"Marijuana† 1). In the U. S. where some use it to feel â€Å"high† or get an escape from reality. The drug is referred to in many ways; weed, grass, pot, and or reefer are some common names used to describe the drug (â€Å"Marijuana† 1). Like mostRead MoreShould Marijuana Be Legalized?1489 Words   |  6 Pagescannabis plant or marijuana is intended for use of a psychoactive drug or medicine. It is used for recreational or medical uses. In some religions, marijuana is predominantly used for spiritual purposes. Cannabis is indigenous to central and south Asia. Cannabis has been scientifically proven that you can not die from smoking marijuana. Marijuana should be legalized to help people with medical benefits, econo mic benefits, and criminal benefits. In eight states, marijuana was legalized for recreationalRead MoreShould Marijuana Be Legalized?1245 Words   |  5 PagesMarijuana is a highly debatable topic that is rapidly gaining attention in society today.   Legalizing marijuana can benefit the economy of this nation through the creation of jobs, increased tax revenue, and a decrease in taxpayer money spent on law enforcement.   Ã‚  Many people would outlaw alcohol, cigarettes, fast food, gambling, and tanning beds because of the harmful effects they have on members of a society, but this is the United States of America; the land of the free and we should give peopleRead MoreShould Marijuana Be Legalized?1010 Words   |  5 PagesThe legalization of marijuana became a heated political subject in the last few years. Twenty-one states in America have legalized medical marijuana. Colorado and Washington are the only states where marijuana can be purchased recreationally. Marijuana is the high THC level part of the cannabis plant, which gives users the â€Å"high† feeling. There is ample evidence that supports the argument that marijuana is beneficial. The government should legalize marijuana recreationally for three main reasonsRead MoreShould Marijuana Be Legalized?1231 Words   |  5 Pagesshows the positive benefits of marijuana, it remains illegal under federal law. In recent years, numerous states have defied federal law and legalized marijuana for both recreational and medicinal use. Arizona has legalized marijuana for medical use, but it still remains illegal to use recreationally. This is absurd, as the evidence gathered over the last few decades strongly supports the notion that it is safer than alcohol, a widely available substance. Marijuana being listed as a Schedule I drugRead MoreShould Marijuana Be Legalized?1350 Words   |  6 Pagespolitics in the past decade would have to be the legalization of marijuana. The sale and production of marijuana have been legalized for medicinal uses in over twenty states and has been legalized for recreational uses in seven states. Despite the ongoing support for marijuana, it has yet to be fully legalized in the federal level due to cultural bias against â€Å"pot† smoking and the focus over its negative effects. However, legalizing marijuana has been proven to decrease the rate of incrimination in AmericaRead MoreShould Marijuana Be Legalized? Essay1457 Words   |  6 PagesSHOULD MARIJUANA BE LEGALIZED? Marijuana is a drug that has sparked much controversy over the past decade as to whether or not it should be legalized. People once thought of marijuana as a bad, mind-altering drug which changes a person’s personality which can lead to crime and violence through selling and buying it. In the past, the majority of citizens believed that marijuana is a harmful drug that should be kept off the market and out of the hands of the public. However, a recent study conductedRead MoreShould Marijuana Be Legalized?1145 Words   |  5 PagesLegalizing Marijuana Marijuana is a drug that has been actively used for centuries. This drug can be traced back to 2737 BC by the Chinese emperor Shen Nung. He spoke about the euphoric effects of Cannabis and even referred to it as the â€Å"Liberator of Sin.† Since early on, marijuana was seen as a medicinal plant that was recommended for medical uses. Marijuana is currently in schedule I, which means that physicians are not allowed to prescribe it in the United States (Hart, Ksir 2013). This drugRead MoreShould Marijuana Be Legalized?1596 Words   |  7 Pages But what needs to be known before a user can safely and completely make the decision if trying Marijuana is a good idea? Many do not want the drug to be legalized because they claim that Cannabis is a â€Å"gateway drug†, meaning it will cause people to try harder drugs once their body builds up a resistance to Marijuana, because a stronger drug will be needed to reach a high state. This argument is often falsely related to the m edical side of the debate over legalization. It is claimed that this would

Principle International Taxation Bloomsbury -Myassignmenthelp.Com

Question: Discuss About The Principle International Taxation Bloomsbury? Answer: Introduction: The taxation ruling of 92/2 provides the explanation relating to the expenditure that is occurred on carrying out the scientific research and the same can be considered as deductions under subsection 73A (1) of the ITAA 1936 (Barkoczy 2016). The activities of Research and development enables the business and the non-profit organization to attain excellence in the operations. The managers of the organizations usually seek to enhance the operational effectiveness of the firm. The Research and development initiatives assist in improving the overall efficiency of the organization. As evident the research and development requires huge outlay and to attain the organizational efficiency both the profit making and non-profit making firms devote their fund in Research and development activities (Tan Braithwaite and Reinhart 2016). These activities also accompanies tax incentive that are commonly known as research and development incentives. The current study places emphasis on the effects of Research and development incentives for the listed companies in Australia. Discussion of Ruling: Ever since the adoption of the section 73A during the year 1946 the taxpayers are able to put forward their claim regarding the tax deductions for the expenses that are incurred on the scientific research, which might not have, been allowed under any other provision. The taxation ruling of TR 92/2 is regarded as the specific ruling that governs the provision of the tax incentive relating to the activities of research and development in a firm (Snape. and De Souza 2016). To arrive at the assessable income of an organization, section 73A of Income Tax Assessment Act, 1936 provides the forms of scientific expenses that is occurred and the same can be considered as an allowable deduction. Additionally, Sub-section 1 of section 73A of ITAA, 1936 lay down that expenses on scientific research and development will be considered as the allowable deductions given the expenses is not allowed for deduction in any other sections. Companies that are listed on the recognized stock exchange will be provided with the amenities of claiming an allowable deduction relating to the expenses occurred on scientific research and development activities. An important consideration relating to the section 73A is that evidently provides that the expenses on research and development must be incurred in the course of deriving the assessable income (Braithwaite 2017). On finding that the expenses on research and development is not incurred in the course of gaining an assessable income then no deductions will be considered allowable in this respect for listed firms. The research and development tax incentive is useful in determining the taxable earnings of the listed companies and such incentive is largely to motivate the business organizations to spend on the research and development activities. As defined under the subsection 1 of the section 73A of the ITAA 1936 explains that there are certain expenses that will be considered as an allowable expenditure in determining the taxable earnings of the business for their tax liabilities; Payments that is made to the approved research institutes Expenditure that is incurred of capital nature on the scientific research associated to the business Expenditure that is occurred on plant which is put into use for scientific research Expenditure associated to the capital expenditure on the buildings (Cao et al. 2015). As evident from the above stated analysis it is understood that the payments that is made in respect of the approved research organizations for conducting the research associated to the activities of the business. An important assertion in this regard is that the expenses can be incurred in the business premises of the firm or the same could be executed out of the premises which is the approved research institute (Woellner et al. 2014). Place is not regarded as the vital factor in performing the research and development expenses for claiming an allowable deduction from the assessable income of business. Hence, the scientific expenses on research and development must be in respect of the business. Besides making the payment a listed firm would have the facilities of obtaining the benefit of tax incentive under section 73A of ITAA, 1936 for the expenses incurred on scientific research given that the necessary conditions of the act is followed (Bevacqua 2015). The taxation ruling of TR 92/2 necessarily lay down in respect of the listed firms that the capital expenditure that is occurred should be directly related to business and the same should not have occurred for any other below stated purposes; Payments that is made to purchase the plant and machinery relating to the scientific research purpose of the firm Payments made by organization in acquiring the land and building Payments that is made to change, add or extend the current premises. Beside the above mentioned criteria any other form of scientific expenses that is occurred will be considered as allowable deductions given the expenses is entirely occurred for business purpose. The listed companies would be able to claim 1/3 of the total amount of deductions on scientific expense that is occurred in acquisition of land and building. Additionally the listed companies would be able to claim allowable deductions on the land and buildings if the building is used for scientific purpose. Importantly deductions can be claimed only if the expenses is incurred on or after 1st July 1946. Subsection 2 of the ITAA 1936 provides that the taxable income of the firm can be reduced by 1/3rd portion of the expenses that is occurred in acquiring the land and building (Davison, Monotti and Wiseman 2015). These expenses can be reduced from the taxable income even though they are incurred in extending the land and building given that it is used for the scientific research purpose of th e listed firms. The provision of the subsection 2 of the ITAA 1936 is not applicable to the expenses that is occurred in the construction of the premises or a portion of that premises given that the construction of such premises has occurred before 21st November 1987. The taxation ruling of TR 92/2 provides an additional explanation relating to the tax incentive relating to the expenses occurred on scientific research and development. Section 73A of the ITAA lay down that the listed companies availing tax incentive must meet the necessary deductions requirements. In conducting, the business functions if listed organizations incurs expenditure on scientific research and development in deriving the assessable income relating to the business the company will be able to claim an allowable deductions (Miller and Oats 2016). These kinds of research and development expenses is classified under different classes in TR 92/2 for determining the tax implications of these expenses on the taxable income of the organization. The categories of expenses is stated below; Expenditure incurred by the listed companies regarding the payment made to approve the scientific research institute Capital spending that is occurred for conducting the scientific research of the business for the listed companies The listed companies in respect of acquiring the plant and equipment that is used for performing the scientific research occur spending that. Capital spending that takes place in acquiring the building for performing the scientific research activities. The taxation ruling of TR 92/2 specifically deals with the first two items that is stated able which is related to the payment made to the recognized scientific institutes and capital expenses occurred for scientific reasons (Konoplitskaya 2017). Therefore, the assessable income of the listed organizations would be fall by amount of expenses reported for scientific purpose. The business will be claim an allowable deductions given the expenses are occurred with the motive of investing in research and development activities of improving the overall functions of the firm. The taxpayers are under the obligation of meeting the two specific business conditions. On first instance, the taxpayer would be required to execute the business activities for generating the assessable income. Secondly, the payments must be made in respect of the scientific research and development made by the business. Under such circumstances the listed firm in respect of the section 73A (1) of the act would be able to claim the benefit given that the such expenses are made within the scope of the act (Pope 2016). The effects of gaining tax incentive relating to expenses on scientific research is in large number. The capital expenses incurred by business can be availed for deductions except for the expenses incurred in plant and machinery or extension of land and building. The effects of section 73A (1) under the taxation ruling of TR 92/2 is stated below; Higher degree of emphasis on the research and development undertakings: With the tax incentive on offer, listed organizations are inspired to spend in bulk relating to the research and development undertakings. With the offer of tax incentive business firms are provided with the openings of using the tax shield offered by the taxation authority in lowering the instances of taxable earnings. Leveraging of tax position: The listed organizations that are functioning in the country having spend large amount of sum on conducting research and development for deriving the assessable income are allowed to leverage the tax position of the organization by making use of the benefits laid down under section 73A (1) of the ITAA 1936. Unlike the other expenses the listed organizations are providing with the facilities of setting off the expenses occurred in research and development (Kabinga 2015). The listed companies can additionally lower the assessable income and consequently could leverage their position of tax. Increasing the operational efficiency: As organizations are encouraged to spend large amount on research and development of the business the tax offering of tax incentive under the taxation ruling of TR 92/2 and under section 73Aof the ITAA 1936 have enabled the companies in improving their overall performance on multiple terms. The activities of research and development undertaken by the listed firms have enabled the firms in enhancing their operational business activities (Sikka 2017). Because of this, the overall functions of the business is improved. Improvement in the overall performance of the listed companies: Concerning the expenses incurred in research and development, the listed organizations have obtained an improved ways of functioning the business. Consequently, the overall financial performance of the listed organizations have immensely improved. Listed organization mainly aim to undertake the research and development expenses for strengthening the operational efficiency and usefulness of the firm (Mellon 2016). With respect to the activities of research and development the operational efficiency of the firm have increased significantly and because of this it has paved way for improved financial performance. Compliance with the income tax provision: To obtain the benefit of tax incentives related to the expenses incurred on research and development listed companies are required to comply with the provision of the ITAA (Basu 2017). Because of this listed firms have begun adhering to the requirements of tax provision stated under ITAA 1936 which ultimately provides the companies to obtain the benefit of tax incentive. Maintenance of appropriate books of accounts: To avail the tax incentive it is necessary to maintain the appropriate books of accounts. For listed companies it is mandatory on their part to maintain the appropriate books of accounts as this helps in keeping the track of expenses occurred relating to the activities of research and development. The business would be able to claim necessary income tax deductions and thereby it would help in reduction of income tax liabilities of the firm (Coleman et al. 2013). Consequently, the maintenance of the appropriate books of accounts and sufficient tracking of records have helped in proper record keeping of listed firms. Conclusion: On a conclusive note, the provision of taxation ruling of 92/2 creates positive impact on the listed organizations. The motivation of the listed companies are improved with large amount of spending being executed efficiently in the research and development activities. Overall, the operational efficiency of the organization is improved that ultimately improves the financial performance of the firm. Reference List: Barkoczy, S., 2016. Foundations of Taxation Law 2016.OUP Catalogue. Basu, S., 2017. International Direct Taxation and E-Commerce: A Catalyst for Reform.NUJS L. Rev.,10, p.19. Bevacqua, J., 2015. ATO accountability and taxpayer fairness: An assessment of the proposal to split the Australian taxation office.UNSWLJ,38, p.995. Braithwaite, V. ed., 2017.Taxing democracy: Understanding tax avoidance and evasion. Routledge. Cao, L., Hosking, A., Kouparitsas, M., Mullaly, D., Rimmer, X., Shi, Q., Stark, W. and Wende, S., 2015. Understanding the economy-wide efficiency and incidence of major Australian taxes.Treasury WP,1. Coleman, C., Hanegbi, R., Hart, G., Jogarajan, S., Krever, R., McLaren, J., Orbist, W. and Sadiq, K., 2013. Principles of taxation law.THE AUSTRALIAN TAFE TEACHER. Davison, M., Monotti, A. and Wiseman, L., 2015.Australian intellectual property law. Cambridge University Press. Kabinga, M., 2015. Established principles of taxation.Tax justice poverty. Konoplitskaya, A.V., 2017. PRINCIPLES OF TAXATION. In (pp. 141-143). Mellon, A.W., 2016.Taxation: the peoples business. Pickle Partners Publishing. Miller, A. and Oats, L., 2016.Principles of international taxation. Bloomsbury Publishing. Pope, T.R., 2016.Pearson's Federal Taxation: 2017 Comprehensive. Prentice Hall. Sikka, P., 2017, January. Accounting and taxation: Conjoined twins or separate siblings?. InAccounting Forum. Elsevier. Snape, J. and De Souza, J., 2016.Environmental taxation law: policy, contexts and practice. Routledge. Tan, L.M., Braithwaite, V. and Reinhart, M., 2016. Why do small business taxpayers stay with their practitioners? Trust, competence and aggressive advice.International Small Business Journal,34(3), pp.329-344. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2014. Taxation of consolidated groups. InAustralian Taxation Law 2014(pp. 951-996). CCH.

Manipulation of Black Art free essay sample

Merriam-Webster online dictionary, gangs rap is defined as rap music with lyrics explicitly portraying the violence and drug use of urban gang life and typically expressing hostility toward whites, women, and civil authority This deflation could disturb many that attempt to find a clear understanding of a culture wrongfully portrayed. Gangs rap was originally a form of expressing Inequalities In society and has changed the way the social psyche is expressed in young people.Through the use of race, gender, violence, and freedom of expression, gangs rap as t is portrayed contributes to the evolution in black culture. In looking at the portrayal of gangs rap through the perspective of author Michael Eric Tyson, he points out that If the fifteen-year evolution of hip-hop teaches us anything, its that history Is made In unexpected ways by unexpected people with unexpected results(P. 391). Gangs rap is used as a method to discuss racial inequality, whether it be twenty years ago or in the present time. The unity is its way of expressing issues affecting black culture in a publicized and at times ridiculed manner. In a world here African Americans have been oppressed into life of slavery and are still considered a minority, gangs rap assists in representing the Issues that are greatly affecting a culture from expanding successfully. As Is stated on page 391, This Is the world hip-hop would come to represent: privileged persons speaking for less visible or vocal peers. Through lyrics, the story told is a real one full of positive and negative aspects of everyday life.At the essence or core of hip-hop, there is an encounter of racism, which is expressed through the voice of fame. The rapper represents the arrival of an everyday war of overexposure of drugs, prostitution, and violence. There Is a social critic of how racism is portrayed as it often depends on the rapper In power. As the author states, He was not hip-hops most gifted emcee. Still, [Outpace] Shaker may be the most Influential and compelling rapper of them all, he was more than the sum of his artistic parts (p. 392).The unique style of Outpace in the sasss told a degrading story of how he was a witness to the everyday calamities of the neighborhood he lived in. As a witness and victim of racism, he was able to prove hat his lyrics were real to many minorities and more important to those who believed rappers where portraying a role for money, As the overexposure of rappers continues dally, the author expresses concern with the record companies who are profiting from at times young rappers who do not know the value system of what they should be receiving.They can be exploited pawns in a chess game of material dominance where their consciences are sold to the highest bidder (p. 392). In essence, rappers can be manipulated by the amount of money they have never seen o put out a hit as opposed on focusing the Issues that made them rap to begin with. It seems Like a distortion of the black culture to a certain extent. Although some can view as well as producing a record worth listening to. What seems of importance is the balance of following the rules off genre and reaping its rewards as well.One of the ways in which rappers play into stereotypes is through the portrayal of women in music videos. Often times women are seen as tall, curvy, sexy women who are held by a mans money or fame. Many of the women seen today are usually half naked in sic videos and hardly ever have a role worth focusing on. As Mr.. Tyson emphasizes, It is doubly wounding for black women who are already beset by attacks from outside their communities to feel the thrust of musical daggers to their dignity from within (p. 92). At the same token, the lyrics stated to express a womans portrayal is often times derogatory, such as the word bitchy. It is almost common these days to hear this type of language being stated in rap songs throughout society. It negates a black womans role by oppressing her in a dishonest manner. One article that refutes the notion that degrading black women is not universal is through the article Barbies Body May Be Perfect, But Critics Remind Us Its Plastic by Angela Cain.It is strongly stated that women in general have always been misconstrued through the use of figures such as Barbie, in which her body dimensions are not proportional. Therefore, although wrongfully portrayed, black women can relate to the discriminatory effects of not having the right body size. As the author points out, this type of distortion can lead to eating disorders prominent n other cultures. As young women compare themselves to Barbie, black women compare themselves to the Barbie portrayed in music videos.As the visual media plays a big role in how women see their bodies. When you look at the cover of some fashion magazine, those models are airbrushed. Nobody looks that perfect. But the magazines makes you think they do (p. 336). Although many cultural difference have been noted, women seem to have a universal notion of what perfection is and how to embody that through extremities. In a society that defines beauty, it is important to Ochs on the positive attributes of women in general, such as climbing the social ladder through academic success.In the same way that women are wrongfully portrayed, black men are also thought of in a negative light. Due to the overexposure of rappers, men are also turned into commodities. Although many are not imitating life, rather recreating it through their music, it tends to create more stereotypes and visual images of what black men represent. It is almost a double standard, in which freedom of expression is portrayed, however, at what cost? The window in which we IEEE gangs rap is too narrow to define black culture. Instead, it feeds into the continuing oppression of a successful realm.Far more crucial, however, is the positive effect of freedom of speech. Throughout African-American history, creative personalities have sought to escape or enliven the role of race artist with varying degrees of success, (P. 394) which is a constant struggle between what is said and what is meant. In other words, Md. Tyson, seems to express the undeniable conflict between the boundary of social responsibility and social acceptable rap. For example, enshrines is often used to confront the issues being portrayed. A crucial distinction needs to be made between censorship of gangs rap and edifying expressions of civic responsibility and community conscientiousness, (p. 395) which implies that gangs rap can be demoralized by the denial of its every right. Just because society one genre of music should be banned from telling their point of view no matter how graphic it may be. Gangs rap often reaches higher than its ugliest, lowest common denominator, misogyny, violence, materialism and sexual transgression are not its exclusive domain.At its best, this music draws attention to complex dimensions of ghetto life ignored by most Americans. Indeed, gangs raps in-your-face style may do more to force America to confront crucial social problems than a million sermons or political speeches (p. 397). Ghetto life is most often emphasized through the use of violence. It is almost common to see a rapper be arrested or murdered in world of conflict. For example, Outpace Shaker and Biggie Smalls were well known for a long time feud between east and west coast music. Both were murdered and neither killer as been caught.This type of feud is often related to the everyday war between gangsters throughout various cities, states, and hoods. As violence is portrayed through music, it can also be noted that the influence of television has taken its toll on black culture as well. In Television Violence and Aggression by Tom Curtis, family violence is researched. In its measure of violence, there was no significant relationship between the violence that children witnesses in their parents spousal relationship and violence in the childrens own marriages (p. 341).If this research is rover to be true, it is refuted by the lyrics being portrayed in music. According to many lyrics, the violence witnessed at home affects the cycle of violence being talked about. Therefore there is a discrepancy and question as to what type of population is being represented. Therefore, gangs rap proves that their voice is not taken into account as is always being stated. In another survey defining television violence, the amount of television watched and aggression were measured. Again, there was a small significant relationship between viewing habits and property damage.If there s not a significant correlation between violence and television, it can be concluded that gangs rappers validate their point of view in eliminating a possible factor for increased aggression and violence. Therefore, violence can highly be correlated to the everyday struggles faced in ghetto life. It would seem unfair to suppress the voice off realistic view in todays society. The undeniable truth seems to be focused on gangs rap. That is not to say that it is objective, since societal views are subjective in nature.What one family or individual go through does not always register across he board. It is ridiculed and criticized, yet respected all at the same time. Rap is a constant struggle of the boundaries it crosses and experiences that are portrayed. However, one truth remains the same; rap is a way of telling a realistic story what someone can be motivated to strive from. Many rappers come from poor households in which they struggle to reach success through passion. In the debate of gangs rap, the unity of all culture is expressed in its essence; the flight for the American dream.Although at times negative and ridiculed, the American dream is what many enter this country to succeed. Influential rappers such as Run from Run D. M. C demonstrate the positive aspects of what one can reach. Run, Joseph Ward Simmons, is a Reverend, who preaches success now through sermons and who in the past has marked hip hop in his own way. He has built an empire of success and hip hop was his stepping stone. That is a positive way of achieving the American Dream. Sometimes it is forgotten that not all rappers are bad and not all situations end the disprove negative portrayals and reap success in a positive light.

Process of Leading Organizational Change-Myassignmenthelp.com

Question: What is Organisational Change? Discuss why it is necessary for Contemporary Organisations to appreciate the scale and scope of the change they are facing. Answer: Blog 1 Organizational change is mainly about examining and altering management formation and their processing of business. In order to survive adjacent to big competitors and to grow further they have to adapt change. Anyhow victory should never lead to gratification. In order tostay one step ahead of all other competitors every organization should work more efficiently and successfully. For a lot of organization they change fear and hence they remain average, therefore fear should be overcome come what may (Benn, Dunphy Griffiths 2014).Especially in a small business, change is necessary in order to achieve success. Change brings a complete transformation to an organization. It only happens when a major change takes place or a chief strategy is altered. The change is always for the betterment of the organization and brings changes in the configuration, plan, equipped methods, skill and machinery which affect and revolutionize within the organization. This change is an interdisciplinary cha nge; it affects the company psychologically, sociologically, politically and economically. In order to increase the growth and decrease the rate of failure change is required (Anderson, 2016). A culture of any organization is deeply rooted within its principles and faith in its constitution therefore the change will take time to execute but gradually it will help the organization. Blog 2 In order to bring a change in an organization it is essential to value the capacity and level of change. Contemporary organization are different from the normal organization, there they come have a lot of activities there for them it is very important to adapt the change and to go with the change, it will help them more and give them better scope. For contemporary organization it is even more important to understand the scope of the change. Therefore it is more significant in a contemporary organization. To understand the scope in the market it is necessary for all the companies to change, the company has to do a thorough research on the current market situation and have to strategize accordingly. The service given by the people who work in the organization should be effective. However it is also necessary to understand the scale of the change, in a contemporary organization the scale can vary from large to small. Like the measurement or the vastness of the change that the organizati on is going to go through. (Lewis, Smith, 2014). The scope and scale of change is only possible if the people within the organization are ready to take that leap of faith and the change should reflect both the inner and outer side of the organization. Blog 3 The program to change the organization may end up as a failure because of various reasons, in order to move forward with a plan and especially when it concerns the change of an organization it needs a lot of effort. There are various small companies who do not understand who falls just because of the misunderstanding of the market. The organization should have a proper knowledge of the market and their other rivals otherwise it just shows incapability of that organization (Jamieson, 2014). Another reason of the failure can be the difference in plan i.e. different groups within the organization, if a part of the company differs from the idea of change and another parts comes up with another logic it is but obvious that the organization will fail. The company should take their competition seriously and should understand their point of view, otherwise it will fall. (Cndido, Santos, 2015). For example Little Caesars, it almost failed because it could not match up with competition around , and therefore went through a huge loss, it was small family business. They could not match up with the other pizza companies and therefore due to price issue their market went down completely. Though they are still working still their market value has gone down a lot. Blog 4 There are various reasons why a company might fail. The reason if they do not able to change themselves or adapt the new change with the modifying generation then they can go through huge loss. A very good example will be Yahoo which is losing miserably beside Google. Yahoo is said be a dying company for digital organization. Just like the print media is going down because of the new digital era, yahoo is next and this signifies that the end of Yahoo will follow the death of other various other web-native companies, with the rise of Google and Facebook all other companies are sinking. The reason why Yahoo is almost a failing company now because of their primary and basic problems that could not figure a way out to grasp a major part of commercializing their money which is progressively going towards Google and Facebook. Another company that failed in the market with the entry of apple is Blackberry, it was a huge hit in that time but similarly it could not cope up with change and the refore it failed. (Lin Huang, 2013). Blackberry should have changes its model or incorporated some new ideas but the whole concept failed due to android and blackberry phone. References Anderson, D. L. (2016).Organization development: The process of leading organizational change. Sage Publications. Benn, S., Dunphy, D., Griffiths, A. (2014).Organizational change for corporate sustainability. Routledge. Cndido, C. J., Santos, S. P. (2015). Strategy implementation: What is the failure rate?.Journal of Management Organization,21(2), 237-262. Jamieson, D. (2014).Reason in a dark time: Why the struggle against climate change failed--and what It means for our future. Oxford University Press. Lewis, M. W., Smith, W. K. (2014). Paradox as a metatheoretical perspective: Sharpening the focus and widening the scope.The Journal of Applied Behavioral Science,50(2), 127-149. Lin, F. R., Huang, H. Y. (2013). Why people share knowledge in virtual communities? The use of Yahoo! Kimo Knowledge+ as an example.Internet Research,23(2), 133-159