Saturday, May 23, 2020
In Nathaniel HawthorneÃ¢â¬â¢s story Ã¢â¬Å"The BirthmarkÃ¢â¬ you find a couple fairly prevalent disorders. Although psychology was as of yet not existence, Hawthorne describes them quite well. Alymer suffered from an obsessive-compulsive personality disorder, while his actions caused Georgiana to develop a body dysmorphic disorder. Both of which attributed to the eventual demise of Georgiana. nbsp;nbsp;nbsp;nbsp;nbsp;Alymer is an older scientist who marries a beautiful woman much younger then himself. Even though Alymer finds his young bride beautiful, he still says that she is Ã¢â¬Å"marked.Ã¢â¬ Upon GeorgianaÃ¢â¬â¢s left cheek is a birthmark. The birthmark is small, red, and in the shape of a hand. Alymer believes that this mark takes away from her beauty;Ã¢â¬ ¦show more contentÃ¢â¬ ¦That could be attributed to HawthorneÃ¢â¬â¢s background, and the era in which this story was written. Other qualities which he exhibits are perfectionism, excessive devotion to work, and miserliness toward others. nbsp;nbsp;nbsp;nbsp;nbsp;Alymer first shows his perfectionism when he tells Georgiana that she quot;came so nearly perfect,Ã¢â¬ and calls the birthmark, a Ã¢â¬Å"visible mark of earthly imperfection.Ã¢â¬ (Hawthorne 306) He wishes to have the perfect wife. And Georgiana is young and beautiful. But she has her birthmark which disturbs Alymer greatly. After giving the liquid to his wife, Alymer exclaims, Ã¢â¬Å"[ . . . ] You are perfect!Ã¢â¬ (Hawthorne 316) Another sign that he was a perfectionist was the fact he kept such a detailed record of his work over the years. It is not the fact that the books themselves exist, but that Alymer was not truly satisfied with his work: Ã¢â¬Å"[. . .] she could not [help] but observe that his most splendid successes were almost invariably failures, if compared with the ideal at which he aimed. His brightest diamonds were the merest pebbles, [ . . . ].Ã¢â¬ (Hawthorne 313) nbsp;nbsp;nbsp;nbsp;nbsp;The second attribute of obsessive-compulsive personality disorder that Alymer displays is excessive working. Since he is such a perfectionist in his science, itÃ¢â¬â¢s obvious that he spends the majority of his time in his lab. This doesnÃ¢â¬â¢t leave much time for a social life. Because Alymer is preoccupied with work, this causes him to be miserly toward
Monday, May 18, 2020
Situation Analysis on Taylor SwiftÃ¢â¬â¢s Wonderstruck Fragrance Table of Contents 1.0 Situation Analysis/Current Marketing Mix 1.1 Current Product 3 1.2 Current Pricing 4 1.3 Current Distribution 5 1.4 Current Promotion 6 2.0 Brand Positioning Theory 2.1 Brand Positioning 6 2.2 Perceptual Map 7 2.3 Perceptual Map Elaboration 8 3.0 Target Market Identification 3.1 Geographic Segmentation 9 3.2 Demographic Segmentation 9 3.3 Psychographic Segmentation 10 3.4 BehaviouralÃ¢â¬ ¦show more contentÃ¢â¬ ¦Moreover, since a huge bulk of Wonderstruck consumers is in their tweens (or even teens), the purchase is indirectly made -- through the young consumerÃ¢â¬â¢s parents. Thus, price perceptions and decisions are filtered by parents in lieu of such product purchase. However, most adult folks also find Taylor Swift as the modern Ã¢â¬Ëprim and properÃ¢â¬â¢ and the ideal role model. In such cases, parents automatically Ã¢â¬ËyieldÃ¢â¬â¢ to their tweenÃ¢â¬â¢s purchase request. Evidently, for any businesses to be considered profitable business costs are highly relevant -- it determines the value of the product, the marketing capacity, and the desired returns. In WonderstruckÃ¢â¬â¢s case, business costs are, evidently, poured on marketing -- video commercials, websites, informat ive articles, product reviews, as well as in-store appearances. Comparing co-celebrity fragrances of size 3.4 ounce, like Katy PerryÃ¢â¬â¢s $65 Purr, or Justin BieberÃ¢â¬â¢s $55 Someday, against WonderstruckÃ¢â¬â¢s price of $59.50, it can be observed that Taylor SwiftÃ¢â¬â¢s fragrance is currently priced in-between (Chaturved 2011; Elizabeth Arden 2012). Apart from price, it is hard to pursue more comparisons on such celebrity fragrances since these products hugely carry the artistÃ¢â¬â¢s image -- i.e., Katy PerryÃ¢â¬â¢s Purr carried the cat and artistÃ¢â¬â¢s playfulness, Justin BieberÃ¢â¬â¢s Someday anchored on the artistÃ¢â¬â¢s dreams. Taylor SwiftÃ¢â¬â¢s image, on the other hand,
Tuesday, May 12, 2020
Food is a highly unique commodity, for though it is essential to every single person on earth, there is no other commodity which is acquired and consumed in such diverse ways. It is a multifaceted social instrument, serving to connect people across cultural boundaries while simultaneously drawing lines through society, dividing people across race and class. Though we have discussed the connections between certain alternative food movements and the creation of a Ã¢â¬ËwhiteÃ¢â¬â¢ identity, I contend that the social mechanisms of food extend beyond the production of Ã¢â¬ËwhitenessÃ¢â¬â¢, and are intricately bound up in the creation and perpetuation of other racial and class identities in Western society. As the ways in which we consume and engage with foodÃ¢â¬ ¦show more contentÃ¢â¬ ¦By compartmentalizing food into such racial categories, the Ã¢â¬ËwhiteÃ¢â¬â¢ consumer draws boundaries between themselves and Ã¢â¬ËothersÃ¢â¬â¢. Alternative movements, such as eating organic, also become Ã¢â¬Å"performative of an elite sensibilityÃ¢â¬ (Guthman 2003, 52), as food is used as a symbol of certain social and environmental values, while the consumption of this food bolsters a sense of heightened moral superiority. Product manufacturers have been particularly astute in rebranding even the most unhealthy of foods, such as sugar, by Ã¢â¬Ëre-enchantingÃ¢â¬â¢ foods, projecting Ã¢â¬ËholisticÃ¢â¬â¢ notions such as the family farm across their plastic packaging. These Ã¢â¬Å"supermarket narrativesÃ¢â¬ play into consumer desires for Ã¢â¬ËhealthyÃ¢â¬â¢ foods by emphasizing Ã¢â¬ËfreshnessÃ¢â¬â¢ and Ã¢â¬ËsustainabilityÃ¢â¬â¢ (Reisch 2003), ideas which complement the Ã¢â¬ËwhiteÃ¢â¬â¢ ideology of food. In consuming these Ã¢â¬ËhealthierÃ¢â¬â¢ foods, the white middle class consumer often separates themselves from fast food eaters, who are viewed as mindless fools (Guthman 2003, 55). Through this, it can be seen that the Ã¢â¬ËwhiteÃ¢â¬â¢ consumer often assumes that the choice of what to eat is similar for all, and is ignorant that Ã¢â¬Å"levels and practices of food consumption have been shaped by social ranking andShow MoreRelatedSouthern United States Culture1343 Words Ã |Ã 5 PagesUnited States. It has many different characteristics and many different special things that make it unique. Globalization and Identity, Ethnicity, Religion, The Social Construction of Race, Gender Roles, Class, Places and Spaces (Regional Identity) , and Linguistic Diversity in the south are all topics that I will discuss in this essay. While globalization and identity in the south is not as evident as it would be in a city such as New York, it is still a major part of southern culture. ThereRead MoreFast Food Tv Advertising By Carrie Packwood Freeman And Debra Merskin984 Words Ã |Ã 4 Pagesa significant role in a modern world, by broadcasting information in fast pace and giving entertainment to vast audiences. Through the promotion of the media, people are being manipulated into the construction of gender stereotypes. In the article Having It His Way: The Construction of Masculinity in Fast-Food TV Advertising by Carrie Packwood Freeman and Debra Merskin demonstrates how media shape peopleÃ¢â¬â¢s opinion through a certain object or a food which reinforces masculine identity and values inRead MoreSexuality As A Social Construct1486 Words Ã |Ã 6 PagesHannah St. Lifer Sexuality as a Social Construct Heternormativity is the idea that there exist two distinctive classifications of the genders, males and females, with customary roles in society. The idea asserts that heterosexuality is the only normal sexual orientation of people and that all sexual and marital relations must abide by this norm. Society has adopted this belief and constructed it into a standard of life. It is normal for people to automatically presume that most other people are heterosexualRead MoreDiscuss the concept of adolescence as a social construct and its validity for different cultures1117 Words Ã |Ã 5 PagesDiscuss the concept of adolescence as a social construct and its validity for different cultures. Adolescence describes the transitional stage in a teenagerÃ¢â¬â¢s life, from childhood to adulthood, where an individual evolves physically, psychologically, emotionally, cognitively and socially. It is a defined social category that is expressed through immaturity and unpredictability and allows an individual to learn and discover their sense of self and identity. The idea of adolescence came into perspectiveRead MoreChildren Are Wearing Christmas Hats And Doing Cooking797 Words Ã |Ã 4 Pagessome simple maths knowledge and origins of food during cooking which will enhance their cognitive development. According to the Belonging theories, children are the centre of the concentric circles and they belong to their families, cultural groups, communities and wider society (EYLF, 2009). Children in the image seem to do cooking for the Christmas. If they are cooking for Christmas, they are more likely to have a deeper understanding that some types of food have special meaning for the f estival, holidaysRead MoreQuestions On Organizational Communication Concepts Essay1559 Words Ã |Ã 7 Pagesshould behave, and assumptions are revealed when talking about your work experiences. The culture of an organization can be simply what it feels like to be there (Keyton, n.d.). Every culture is dynamic, always changing and guides the construction of reality in a social community. There are 7 elements of culture which include metaphors, rituals, stories, artifacts, heroes and heroines, performances and values (class notes, Oct. 25). In the movie Ã¢â¬Å"The TerminalÃ¢â¬ the culture is constantly changing andRead MoreBritish American Influence on Australia1015 Words Ã |Ã 5 PagesBefore 1945, many people, including Australians themselves, considered Australia to be nothing more than a British colony whose national identity was virtually the same as the British. During this period of Australias history, our modes of entertainment, food, fashion, sporting culture and our so cial values and attitudes were largely dictated by British culture. One of the most significant changes to have taken place in Australian society since the end of WWII, has been its drift towards AmericanRead MoreFood, In Itself, Is A Social Concept, A Perception Of An1721 Words Ã |Ã 7 PagesFood, in itself, is a social concept, a perception of an idea that is constructed through cultural and social practice. Food is constructed through cultural practice, defined by its particular usage and representation among particular ethnic and cultural groups. Therefore, foodÃ¢â¬â¢s significance is much more than simply satiating hunger. Take religious restrictions on pork, for example. What reason caused IslamÃ¢â¬â¢s belief in the pig as haram, considering it is eaten by the vast majority of the world?Read MoreVisual images Reinforce Traditional Gender and Sexuality Stereotypes948 Words Ã |Ã 4 Pagesadvertisements highlights the social and cultural ideologies associated with traditional gender roles that are expected and imposed on by society. Ã¢â¬Å"Advertisements are deeply woven into the fabric of Western Culture, drawing on and reinforcing commonly held perceptions and beliefsÃ¢â¬ of gender and sexuality stereotypes. They have a strong role in shaping society by reflecting, reinforcing and perpetuating traditional societal values and attitudes towards gender roles and identities. The visual images displayedRead MoreSex, Gender, And Gender1468 Words Ã |Ã 6 PagesPopular understanding reflects the view that sex refers to ones biological functions in comparison to gender, which is solely explained as a cultural impact in depicting ones identity. The conveying of these two concepts create implications in demonstrating the understanding of ones sex or gender as distinct elements, of personal characteristics and human traits. Sex and gender are two contrasting features constantly interrelating, in day-to-day lives. A concise narrowing will be drawn from this
Wednesday, May 6, 2020
The texts to be examined in this assignment are all from the Fantasy Fiction Genre and will cover Key Stage 2 and Key Stage 3 as these are both relevant to those covered within lectures. We will begin with Key Stage 2 and The Hobbit by J.R.R Tolkien looking for examples as to why this would be considered Key Stage Two. The same process will be followed with The Silmarillion by the same author for Key Stage 3. Once the key stages have been confirmed for each piece of literature we can then begin to compare the texts and determine what elements of each make them unsuitable for classification into alternative key stages. The results of such a comparison may show some unexpected and interesting results when taking the series as a whole andÃ¢â¬ ¦show more contentÃ¢â¬ ¦It is now listed as Key Stage 2 and for the purposes of this assignment we shall be examining the piece with this level in mind. It is essentially a simple story of a Hobbit who reluctantly undertakes a great adventure wit h a band of dwarves and a wizard to assist in the regaining of treasure lost to a dragon in times gone by. However, the trials faced during this journey and itÃ¢â¬â¢s descriptive manner mean that the book is far from simple at times and it would be fair to assume that this would place it at the higher end of Key Stage 2 readership, perhaps aged 10 to 11 as it is commonly accepted that children read books typically written approximately 2 years older than their own age. Using Christopher BookerÃ¢â¬â¢s theory of The Seven Basic Plots and taking each of the seven individually we see many examples of Ã¢â¬ËOvercoming the monsterÃ¢â¬â¢ including Ã¢â¬ËThe CallÃ¢â¬â¢ and Ã¢â¬ËInitial successÃ¢â¬â¢ with lines such as Ã¢â¬ËBilbo Baggins was standing at his door after breakfastÃ¢â¬ ¦Gandalf came byÃ¢â¬ ¦Tales and adventures sprouted up all over the place wherever he wentÃ¢â¬â¢ (Tolkien, 1937, pp. 15) demonstrating the beginning of Ã¢â¬ËThe CallÃ¢â¬â¢ and Ã¢â¬ËWould this be any good? asked BilboÃ¢â¬ ¦he held out a largish key though no doubt William had thought it very small and secret. It must have fallen out of his pocket before he was turned to stoneÃ¢â¬â¢ (Tolkien, 1937, pp. 50) showing the HobbitÃ¢â¬â¢s initial success as a thief or burglar, the reason he was hired to be a part of
A veterinarian is one who is qualified and authorized to treat diseases and injuries of animals. Veterinarians are employed by wildlife preserves, animal parks, zoos, and aquatic installations. Federal, state, and city governments also yse veterinarians in the research and treatment of animal diseases which may be spread to humans. We will write a custom essay sample on Practicing Veterinary Medicine or any similar topic only for you Order Now Veterinary Training includes two to four years of college, plus four years at an approved college of veterinary medicine. A licensing examination must be passed before practicing veterinary medicine. There are about twenty-one veterinary colleges in the United States. About 1,400 people raduate from these colleges every year. These people are skilled in in the prevention, diagnosis, and treatment of animal health problems. There are many different forms of veterinary practice, though 70% limit their practice to small animals or household pets (dogs, cats, birds, etc.. Some veterinarians specialize in farm animals (horses, cows, etc. ) and are said to have a Ã¢â¬Ëlarge animalÃ¢â¬ practice. A veterinarian in a general practice treats all animals. There are also many fields of employment available to veterinary practitioners. These include: research-experimentation with new drugs, therapies, and procedures that will be later ndustry-development of medications, vaccines, and feeds and studying the effect of Armed Forces-inspection of meat, food, and facilities, the study of the effects of space travel on animals, the study of nuclear effects on animals public health-study and prevention of the transmission of diseases from animal to animal or from animal to human, inspection of restaurant food governmental agencies-safeguarding ports of entry into the United States, reporting incidence of disease, epidemic prevention teaching-teaching at colleges and universities zoos and wildlife management-maintenance and reproduction of species in appropriate griculture-prevention and treatment of disease in work/food-producing animals, raising and caring for animals for profit (breeding, etc. ) pets-safeguarding animal and human health through detection and prevention of specialty disease-restriction to a certain speci es (veterinarians who work at racetracks, A veterinary assitant is anyone working for a veterinarian. They may be called veterinary assitants, animal technicians, or animal hospital technicians but all assist veterinarians, scientists, and research workers. Technicians need patience, tact, compassion, and the ability to work and interact well with animals as well as people. As the number of veterinarians increases and the practice grows more and more complex, the need for skilled animal technicians increases greatly. An assitants duties vary with his or her job. In a general private practice, veterinary assitants prepare patients and equipment for surgery, take X-rays, collect specimens, dress wounds, perform lab tests, clean cages and pens, communicate with pet owners, feed patients, answer telephones, schedule appointments, perform clerical duties, and assist in diagnostic and medical procedures. Veterinary assitants may be employed in the same work settings as veterinarians. Other employment opportunities are veterinary clinics, humane societies, zoos, meat packing companies, pharmeceutical companies, feed manufacturers, research facilities, and A veterinary assitant may recieve on-the-job training or have an associate degree from a junior college. Training for an Animal Technician, Registered (A. T. R. ), requires two years. An Associate Degree of Applied Science is issued when the work is completed. For certification, the technician must pass an examination given by the Laboratory Animal Techinician Certification Board, sponsored by the American Association of Laboratory Animal Science (A. A. L. A. S. ). How to cite Practicing Veterinary Medicine, Essay examples
Question: Discuss about the Residential Test and Case Laws on Ordinary Income. Answer: Residential Test An inhabitant for cost purposes behind existing is at risk to compensation charge on pay from all sources, while non-inhabitants for evaluation outlines are quite recently subject to wage charge in Australia on their wage from Australian sources. There are four tests to make sense of if an individual is an inhabitant for cash charge purposes: in the occasion that they are making responsibilities to a Commonwealth superannuation store, in Australia for more than a substantial segment of the year, have their living arrangement or constant spot of residence Australia, or in the occasion that they tolerate forever or for a huge time in Australia. (Lang, 2014) An association will be seen as an Australian tenant for assessment accumulation purposes if it falls under any of the going with three criteria: joined in Australia, carries on business inside Australia and Australian central organization and control, or carries on business in Australian and it is controlled by Australian inhabitant shareholders. There are diverse issues while considering living course of action in association with the wellspring of wage. Singular exertion pay is resolved where the organizations are performed and for an advantage making activity compensation is the place the assertion is performed. Property wage is resolved where the property is discovered, premium pay where the money is advanced and benefit wage where the paying association is found.(Eccleston, 2015) Impermanent tenants are at risk to a similar capital increases charge (CGT) administers as remote inhabitants. Regardless, there are specific standards where the CGT asset is an offer or right acquired under a laborer offer arrangement and you are, or have been, an impermanent occupant This infers if you are a short tenant, you will be at risk to CGT on CGT events that happen to assessable Australian property. Individual is a transient tenant if he/she: hold a brief visa yielded under the Migration Act 1958 are not an Australian tenant inside the significance of the Social Security Act 1991 try not to have a life partner of an Australian tenant inside the criticalness of the Social Security Act 1991. Further, as per segment 6-5(1) of the ITAA 1997, joins into assessable wage, wage as appeared by typical musings. Wage as exhibited by 'consistent contemplations' is not depicted but rather is thought to be what aggregates to what individuals would traditionally consider to be wage, or which fits inside the perspective based law considered wage.(Barkoczy, 2017) There have been different court decisions on whether a total is compensation and when it is resolved. Once in a while where the courts have picked a total is not typical pay, the courses of action of the ITAA have been amended to unequivocally consolidate into pay the aggregates from that activity. Along these lines aggregates decided in practically identical conditions would be joined into assessable pay by methods for the STATUTORY INCOME courses of action. There is generally thought to be three sections of ordinary wage. Pay from individual exertion (eg. pay and wages) Pay from property (eg. lease, benefits, intrigue) Pay from carrying on a business (eg. Retail bargains, developing) While each of these portions are fused into assessable pay, it is basic to remember them as a couple reasons are penniless whereupon characterization of wage the finding relates to, eg whether a man is carrying on a business. Further according to as indicated by Ruling 92/3, regardless of whether an advantage from a segregated trade is compensation as demonstrated by the normal thoughts and uses of humankind depends particularly on the states of the case. In any case, an advantage from an isolated trade is generally pay when both of the going with segments are accessible: (a) the point or motivation driving the national in going for the exchange to make preference or get; and (b) the exchange was gone into, and the preferred standpoint made over the cross of carrying on a profession or business or in completing a operation of business or business exchange. In the given case, Kit was chosen for occupation in Australia and indicated a simultaneousness with the relationship there. All through the previous four years, wife of Kit has lived in Australia with their two kids. They purchased a home in Australia three years earlier and getting compensation over yonder and having home of three years of age and with some speculation portfolio. Subsequently, according to above arrangements of segment 6-5(1) of the ITAA 1997 and four test arrangements of dwelling test or more temporary exchanges came about that Kit is a short lived tenant and his pay wage and speculation wage is recently subject to CGT in Australia on any points of interest that are assessable Australian property. Case Laws on Ordinary Income Explanations of Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159: For this situation, the Commissioner closes (actually) that each case depends on upon its own specific convictions that is, a weighing up of the factors driving returns, the hypothesis framework, the legitimate archive and the substance of the trade. Reference should in like manner be made to the heading in TR 1992/3 Whether benefits on separated trades are wage. Shockingly this flimsiness in unlikely to be resolved without definitive change. In reality, even where the issue is arraigned, the examination required on a case by case introduce may not give clear decide that apply to all private esteem trades. As requirements be, insecurity may remain for private esteem substances and the risk that the Commissioner may hope to treat increments made on the exchange of advantages as pay augmentations will undermine money related pro and business division assurance.(Saad, 2014) Explanations of Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 For this situation, the High Court held that the association, by partaking in the subdivision and diverse activities, had just figured out how to make sense of it the range in the most beneficial way, and that the advantage was in this way not assessable. Regardless, the legitimate scene in a general sense balanced after the High Court's decision in the Whitford's Beach case in 1982 which at any rate limited the usage of the Scottish Australian Mining case. Explanations of FCT v Whitfords Beach Pty Ltd 82 ATC 4031 In light of current circumstances, Mason J's earnest judgment appears to revoke the decision in the Scottish Australia Mining case, however the judgment of Gibbs CJ just apparently limits its future application. The degree of the Whitfords Beach decision was in this manner reached out for Stevenson's circumstance where the individual commitment of the national in clearly influencing the sub-division was of earnest criticalness.(Evans, 2015) Explanations of Statham Anor v FC of T 89 ATC 4070 In the given case, the hopefuls' charm against the wage charge constrained for the wage year 1982 must be allowed. The Court makes the going with solicitations: 1.The progress be allowed and the dissent against evaluation dated 25 July 1983 be kept up. 2.The assessment in light of pay induced in the midst of the year completed 30 June 1982 and issued to the competitors by notice dated 31 May 1983 be decreased by the measure of $62,884. 3.The Commissioner pay the applicants' costs of the offer. Explanations of Casimaty v FCT 97 ATC 5135 Ryan J implied the going with remarks of Lockhart J at p 4625 for Crow's circumstance in discussing whether the offer of property was an irrelevant affirmation or an exhibit done in the doing of a business: In accomplishing this view, the trade was not done in an effective way regard was also had to the way that the national did not grasp any work past what was essential to secure the underwriting of the metropolitan forces of the dynamic game plans of subdivision or enhance the introduction of individual packages. That is, in direct many-sided quality to Stevenson's case, the resident did not particularly advance for pending purchasers or manufacture staying houses, internal fencing or distinctive updates that would be normal for a man carrying on business as a region fashioner. Suitably, Ryan J held that the subject had obtained and continued holding "Acton View" fundamentally for private and basic era purposes.(Grubert, 2016) Explanations of Moana Sand Pty Ltd v FC of T 88 ATC 4897 In the given case, the court said for the association here that its arrangement or plan had not advanced to the time when it would have thought about an arrangement. Such a dispute expects, to the point that the association would not have contemplated an arrangement before the departure of the sand slopes. There was no finding to that effect and, given the Tribunal's revelations as to Mr Roche's points, it has all the earmarks of being hard to us to vulnerability that if a buyer had come offering an engaging expense for the territory, early of its being set up for subdivision, the association would have engaged that offer upon its business merits. We think this case is discernable from Kratzmann's case, since offer of the region, yet agreeable with the vital securing, was the fulfillment of an authoritative inspiration driving the association in association with the range. We in this manner expel the free convenience made by direction for the engaging party considering Kratzmann's ca se. In the result they discharge the offer with costs.(Miller, n.d.) Explanations of Crow v FC of T 88 ATC 4620 In the given case, the confirmation here endorses that a business in property progress exists. This demonstrates any advancement of this nature would be in the standard course of this business. The exchange ought not to be looked detachment, yet fairly controlled by the general exercises of the individual. The exchange is not a disconnected business exchange, yet rather an exchange inside the standard course of business. The capital expands charge game plans don't have any kind of effect to allow a capital incident. To the extent that the disaster is a sensible decision, there is a decreasing in the cost base. Explanations of McCurry Anor v FC of T 98 ATC 4487 For this situation, the court Said the inhabitants yielded at all conditions that the favored point of view settled on the offer of unit 1 was assessable. Why this was so has not been cleared up. Regardless, there is in assertion a letter from the accountant for the McCurry family to the Australian Taxation Office dated 8 March 1995, which put forward the case that the desire of Bradley and Brett had been to erect three townhouses upon the Addison Avenue property, to offer unit 1 for ideal position however to use units 2 and 3 as private homes. The clerk consequently surrendered the favored point of view from unit 1 was not assessable. The contention put forward by the accountant did not accord with the affirmation given by Bradley and Brett McCurry in these frameworks and was not sought a large number of. Regardless, that appears to have been the wellspring of the concession that the favored point of view from unit 1 was assessable pay. The ask for of the Court will be that the appl ications are discharged with expenses.(Avi-Yonah, 2015) References Avi-Yonah, R.S., 2015.Advanced introduction to international tax law. Edward Elgar Publishing. Barkoczy, S., 2017. Core tax legislation and study guide.OUP Catalogue. Eccleston, R. and Warren, N., 2015. The devil is in the detail: the distributional consequences of personal income tax sharing in the Australian federation. Evans, C., Minas, J. and Lim, Y., 2015. Taxing personal capital gains in Australia: an alternative way forward. Grubert, H. and Altshuler, R., 2016. Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent. Lang, M., 2014.Introduction to the law of double taxation conventions. Linde Verlag GmbH. Miller, A. and Oats, L., 2016.Principles of international taxation. Bloomsbury Publishing. Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, pp.1069-1075.
Sunday, May 3, 2020
Question: Discuss about theContemporary Issues in Accounting. Answer: Introduction: This has been observed that the role of the CEO is to delegate the strong corporate governance for the seamless operation of the business. By introducing the interesting remuneration packages of the top level executives, the effectiveness of the organization can be enhanced. The same concept has been identified in this unit of corporate governance and the given topic six where it is clearly discussed that the an effective corporate governance can be practiced with the independent role of the CEO and thus enhance the value of the firm. Theme: CEO of the organization is playing the dynamic role in the different business field. A vast theoretical and practical implication of the CEO has been emphasized in this research. The effectiveness of the organization largely depends on quality of the corporate governance which is likely to provide long term incentives to CEOs. Thus the given article investigates the quality of institutional governance which has effect on the performance of the firm and the compensation structure of CEO of the organization. This has been found in the article of Deegan (2013) that the standard of the firms external corporate governance performance needs to be evaluated by the management of the organization. However, Ahn (2016) articulates that this has considered one of the contingency of the organization because most of the organization failed to generate the variations in the compensation contract of the CEO of the organization. This has been observed that most of the CEO engaged in mitigating the pr oblem related to the agency between managers and shareholders. In the below the diverse opinion has been discussed and analyzed the relationship between the performance of the CEO and institutional governance of the organization. The Dynamism of CEOs Performance has Limited Exposure in the Firm Performance: The given article agrees that the diverse long term incentive contracts of CEO can increases the effectiveness of the corporate governance. However, this has been argued with the fact that the structure of the CEOs compensation can be considered as the total of the fixed compensation inclusive of the additional compensation related with the prior and current performance (DesJardins and McCall 2014). In other words, this can be said that the most of the organization has been structured their compensation as per the benchmark of the past performance of the CEO along with the future potentiality in term of delivering the job responsibilities and delegated authoritative responsibilities. Therefore, the organizational performance excellence is completely depends upon the top executives efforts and actions during the time period. This has been found in the article of Bivens and Mishel (2013) that the satisfactory pay level, thus, influence the current and future performance. Unfortunately in most of the case scenarios, companies are negatively affected due to weak corporate governance. The same opinion in Ahn (2016) addressed that the lack of judgmental approach of CEO disclose the false financial implications of the company. For instance the companies like HIH Insurance, One.Tel are perfect example where inadequacies of independent judgments of CEOs were the main reason behind their collapses. All these organization faced problem during the negotiation between the shareholders and managers of that particular organization. Most of the opinion of the managerial power theorists define that the compensation of the CEO is the optimal for the shareholders. It determines that the ultimate structure of the compensation which can be influence in the shareholders maximization of values. Presence of Active Monitoring for Generation of Cross-Sectional Variations in the Compensation of CEO The study based on Fama and Jensen is based on the control mechanism of the firm exists especially with the active monitoring of the data generated on the cross sectional variations for the purpose of then CEO compensation. The control mechanism is further related to the external and the internal contracts, which is related to the study of the behavior of then external shareholders satisfaction (Deegan 2013). In the different types of the studies, it has been observed that then relationship between the employee compensation and performance of the firm is most related to those situations when there is weak monitoring of the performance of the firm. The study revealed that the quality of the external corporate governance of the firm is required to maintain an interaction to study the Gap in the incentive compensation. The main aim of the study is to provide the company the compensation variants which are directly related to the active monitoring performance of the employees. (Ahn 2016) . The Intervention in the Short-Term Orientation is Required to Create an Ailment with the Long-Term Interest of the Shareholders With the different study conducted by Deegan (2013), it was found that the CEOs needed to prevent the short term in order to create a better ailment with the interest of long term shareholders. The study conducted has further shown that the sort run behavior of the CEO could affect the potential cost of interest of the shareholders. Then study conducted depicted the results that the various types of the institutional investors can determine the incentive contracts of then CEO. The overall study showed that the various benefits associated to the employee compensation were able to encourage the working performance of the CEO in terms of the compensation received was only short term in nature (Ahn 2016). The study focused on several broad aspects such as boosting of short-term capital prices, advertising, Research and development. Hence, the corporate governance plays a crucial role in determining the compensation and the employee performance. References: Ahn, J.Y., 2016. Top Executives' Pay For Long-Run Performance And Corporate Governance.Journal of Applied Business Research,32(2), p.661. Bivens, J. and Mishel, L., 2013. The pay of corporate executives and financial professionals as evidence of rents in top 1 percent incomes.The Journal of Economic Perspectives,27(3), pp.57-77. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. DesJardins, J.R. and McCall, J.J., 2014.Contemporary issues in business ethics. Cengage Learning.