Saturday, December 28, 2019
The Journey into the Mysterious Tunnel - 996 Words
I have only been there once. Over the busy highway, hidden in the forest of trees next to the cement pavement, over the black fence, down the grassy slope, there is a river. It is no ordinary river, rather a watershed that collects water from other places. Usually, the river is dry, but when I went to see it, there was water running to the diversion of what my friends and I are really here to see. What we are here to see is the graffiti art inside of the tunnel where the water flows into. As a result, I have found nature in an unexpected way. Background I live in a small suburb city called Cupertino. Most people know Cupertino as where Apple Corporation is and in some cases, where there is high Asian ethnicity population. We have three police cars, but no police station and for a good reason. Most people go to Cupertino to either sight see the Apple Corporation or to get a good education. There are no gangs or anything like that, only Mexican immigrants trying to find some decent work to do. There is also nothing else in Cupertino that is interesting. When I found out that there is graffiti art in the tunnels underneath the highway in Cupertino, I had to see it. The Journey It was a warm day with the vastness of blue covering the sky and the sun shining brightly upon the day. My friend and I met at another friendââ¬â¢s house to see the tunnel. Weââ¬â¢ve been told to wear tennis shoes and bring flashlights. We followed him from his house to where the tunnel is; past theShow MoreRelatedDark And Light Imagery Within The Hobbit Essay example1677 Words à |à 7 Pagesthe greatest childrens novels of all time. The novel, due to its use of such characters as goblins, elves, trolls, giants, and others is in tradition, a fairy tale. The tale centers on a small hobbit by the name of Bilbo Baggins. It follows the journey of a band of dwarves, a wizard named Gandalf, and their robber, Bilbo on their way to retrieving treasure that had long been taken away from them. The hobbit traveled all over Middle-Earth, beginning with Bilbos tiny hobbit-hole in the ground, toRead MoreDark and Light Imagery Within the Hobbit1605 Words à |à 7 Pagesthe gr eatest childrens novels of all time. The novel, due to its use of such characters as goblins, elves, trolls, giants, and others is in tradition, a fairy tale. The tale centers on a small hobbit by the name of Bilbo Baggins. It follows the journey of a band of dwarves, a wizard named Gandalf, and their robber, Bilbo on their way to retrieving treasure that had long been taken away from them. The hobbit traveled all over Middle-Earth, beginning with Bilbos tiny hobbit-hole in the ground, toRead MoreMy Life - Original Writing1125 Words à |à 5 Pageswalls stop their torture ,and I can fell my sister moving,wait a minute, That s not her that s the floor!. The squishy cousin I have been sitting on is moving higher and higher into the air. I look at what is coming , a long dark hole is hole like tunnel is coming closer and closer. With one finale movement I m thrown into the dark abysses. I m shaking with fear as I m dropped into the unknown. Darkness is all i see. I can hear my family screaming just like me as I am falling through what feelsRead MoreThe Hobbit : A Hero s Journey1481 Words à |à 6 PagesIn many stories, there is a hero ââ¬â a character who rescues, saves, survives, and sacrifices in order to help the greater good. He usually is of mysterious origin and often starts off seeming ordinary and insignificant. However, as the hero eventually grows and develops, he follows the heroââ¬â¢s journey, or the general structure of a heroââ¬â¢s adventures. Such is the case in J.R.R. Tolkienââ¬â¢s renowned The Hobbit, a high fantasy novel detailing the adventures of Mr. Bilbo Baggins, a small furry creature knownRead MoreThe Hobbit, By. R Tolkien1519 Words à |à 7 Pagessaid, ââ¬Å"A hero ventures forth from the world of the common day into a region of supernatural wonder: fabulous forces are there encountered and a decisive victory is won: the hero comes back from the mysterious adventure with the pow er to bestow boons on his fellow man.â⬠A hero is willing to take a journey to accomplish something through hard work and determination, no matter how difficult the challenges are. In the critically acclaimed novel, The Hobbit, by J.R.R Tolkien, the protagonist, Bilbo BagginsRead MoreHorace Walpole s Castle Of Otranto1418 Words à |à 6 Pagesbeen inside of just a large house instead, then it would have been easier to escape. Since she could not find normal way out of the castle, she was forced to locate another way out. If she had escaped earlier then she would not have found the secret tunnels that she used to escape, therefore disrupting the plotline. Like coal fueling a train, the dark setting drives the plot of Anna and John Aikinââ¬â¢s ââ¬Å"Sir Bertrandâ⬠forward. The fact that the bell rings as the sun is setting instead of as it is risingRead MoreDescriptive Essay : A Slave 1430 Words à |à 6 Pagesis no turning back. Erik has tilted his chin away from the window, his bold gaze fixated upon the reflection of the rising sun. His younger sister still waves tirelessly with both hands. Attention, blows a susurrating voice through the air tunnels. According to last year s census, there should be one thousand eighty-nine on this train. That is, if none of you have died or otherwise perished within the last year. The overseers within each car will conduct a brief recount, for security purposesRead MoreThe Time Machine - Argumentative Essay836 Words à |à 4 Pagesthe descendants of mankind to be super-intelligent, but is disappointed by the behaviour of the supposedly advanced species, the Eloi. His curiosity about the mysterious wells leads to his discovery of the Morlocks and their hidden technology, and what he believes is the confirmation of a dystopic future. Towards the conclusion of his journey the book shows how he had come to love the Eloi because of their childlike nature, but hated the Morlocks because of their destructive and carnivorous characteristicsRead MoreThe Trail Is Dark And Mysterious1230 Words à |à 5 PagesThe trail was always dark and mysterious; created originally by the adventurous and kept open by t he curious and also the foolish. It was uncanny how many knows about such a path without the guidance of cobblestones or wooden signs. How can one ï ¬ nd the path on this side of the island, when even light itself does not travel here? Follow the waves, they say. The sound of the ocean brushing against the sand will be your compass, to sate oneà ¼s longings for nocturnal escapade. They also say it is bestRead MoreMovie Review : Brotherly Love864 Words à |à 4 Pageswhose journey into love causes more trouble than intended. Her brothers June (Corey Hardwick) and Sergio (Eric Hill) lives are followed through a close lens and the way the visuals are set up, you almost forget that you are watching a movie because the film gives off a sense like a vivid memory. Chris (Quincy Brown) is what you would call a heart throb, he conveys the image of the prefect boy that every girl wants. He is charming, respectable, tall, light skin, smart, straightforward, mysterious, and
Friday, December 20, 2019
Science Is The Backbone Of Economic And Social Development
To see the unseen and to know the unknown is inherent in human nature. We approach the world like a child prodding their parents for answers. We climb a mountain to feel its magnitude. We scurry to the sea in attempt to comprehend its vastness. Curiosity opens new gateways to innovation and drives our desire to pursue dreams. For example, Sir Isaac Newton, one of the greatest scientists known to humankind was driven by curiosity. One day while sitting under an apple tree he was struck on the head by a ripe apple. Newtonââ¬â¢s observation caused him to ponder why apples always fall straight to the ground rather than sideways or upward and helped inspire him to eventually develop his law of universal gravitation. Curiosity can only be answered properly and factually by science. This is why I study science, to quench my curiosity. Science answers questions about the fundamentals of how the world works and how its components interact. Science is the backbone of economic and social development. For instance, scientists work to discover natural resources such as fossil fuels and determine various method to extract them for use. Furthermore, research has recently opened our eyes with the torchlight of knowledge to climate change. In response, science is again responsible to discover renewable resources that do not harm our environment. Without science and its associated discoveries, we would live in a static world with no advancement. On a daily basis, from when we wake up in theShow MoreRelatedThe Threats Of South Korean Interests Essay1393 Words à |à 6 Pagesreforming the economy, and establishing greater military capabilities. Each interest has its own corresponding threat: widespread decline in personal health from performing under the current educational system paired with associated social stress, competi ng with economic powerhouses in the region, and increased regional aggression. For contextual purposes, this paper will be organized into five main sections. The first section will present relevant historical context for South Korea. The followingRead More Thorstein Veblen: Short Bio Economic Theories Ideas Essay511 Words à |à 3 PagesHe taught political economy and economics from 1892 to 1918 at the University of Chicago, Stanford University, and the University of Misssouri. He retired in 1926 after working for seven years at New York Cityââ¬â¢s New School for Social Research. He was noted for his significant analysis of our economic system and, by Mark Blaug, for his mastery of the art of satire.# nbsp;nbsp;nbsp;nbsp;nbsp; nbsp;nbsp;nbsp;nbsp;nbsp;Veblen went against the modern economic beliefs of his day. He identifiedRead MoreA Brief Note On Science And The Nineteenth Century1249 Words à |à 5 PagesFaith v.s Science Sunya Hassan History 10 Faith vs. Science in the Nineteenth Century Throughout history, the comparison of faith and science have caused debate between our historians. However, they can agree that the nineteenth century was somewhat of a blurred line in American history to determine where the populationââ¬â¢s allegiance laid. While the Second Great Awakening riled up a lot of devout Baptists and Methodists, science had also taken a toll with the Industrial Revolution. Which isRead MoreKu Klux Klan In The 1920s Essay839 Words à |à 4 PagesThe 1920s are remembered as lively time, sometimes referred to as the Jazz Age, Roaring Twenties, or the decade of prosperity. The 1920s, had many social trends that developed as a result of fear, one of the most shameful, the Ku Klux Klan. This trend did not emerge just once but twice, it was rebranded and improved because its members fed off fear and racism. Due to the Red Scare (reaching its peak in the early 1920s), Americans became obsessed with one hundred percent ââ¬Å"Americanismâ⬠. This led to Read MoreThe Future of the Arctic Is in Our Hands1468 Words à |à 6 PagesPreface The arctic is facing today drastic climate changes that, together with technological development will in the near future disclose the Arctics economic potential. We, the people of Greenland, believe that the inhabitants of the Arctic should be the first to benefit from the economic opportunities the Arctic will bring. As historical inhabitants of the Arctic it is our responsibility to make it a peaceful and rich region ensuring at the same time the safeguard of its environment. The futureRead MoreSks7000-8 Assignment 31572 Words à |à 7 PagesXYZ Construction Inc. needs to find out more about the ethical and social issues that may affect the business, project managers and engineers. Moreover, the XYZ Construction Inc. may need to train staff or hire a staff that would fit the culture. Ethical and social issues within the global market of Asia South Asia is one of the most densely populated regions of the world, where despite a slow growth, agriculture remains the backbone of rural economy as it employs one half to over 90 percent of theRead MoreModern Society : Democracy And The Modernization Theory1414 Words à |à 6 PagesIn modern society reaching democracy is a number one goal for many states. They like to reach it for plenty of reasons, civil and economic. First of all democracy is associated with wealth, a good material situation, and economic growth. We can clearly see it on example of The United States or large European democracies such as Germany or France. It is also believed that democratization brings high living standards, peaceful environment and overall happiness to the state; and The United States andRead MoreWhy Women Empowerment And Entrepreneurs1421 Words à |à 6 Pagesgoals in the eight Millennium Development Goals underscores the relevance of this fact. Thus, in order to achieve the status of a developed country, India needs to transform its colossal women force into an effective human resource and this is possible only through the empowerment of women. Economic empowerment is the first step towards political empowerment and beyond. Economic empowerment should enable woman to take greater financial risks, greater standards of development and more access to resources;Read MoreCross Cultural Differences Between The United States, Finland, And South Korea Essay1738 Words à |à 7 Pagesfor years to come, but students are offered the opportunity to apply for scholarships and grants to help eliminate the cost of schooling. Education within the United States is not free and can cripple some studentââ¬â¢s ability to progress through the social barrier of classes due to the hindering of education because of their financial capabilities. Education in Finland In the past 40 years Finlandââ¬â¢s education, has changed for the best. The education system focuses on the student and his ability toRead MoreThe War Of A Forest Fire1380 Words à |à 6 Pagesoccurrence derived from bloodshed and cruelty; Although, war has an abundant amount of positive effects as well. Many understand the reasons war is bad, but in fact war stimulates the economy, controls population, and leads to breakthroughs in science and development. Recession is the question and war is the answer. This topic has been debated during every influential epoch of history. Many feel war demolishes the economy, but this theory is one of fallacious nature. First, war serves as an impetus for
Thursday, December 12, 2019
Person Breaches Related To Take Precautionsââ¬Myassignmenthelp.Com
Questions: Whether Eagle Farm Racing Pty Ltd is liable to compensate for injury caused to Adair? Whether there is any vicarious liability of Griffith University towards the Black Midnight Owners? Answers: Introducation Various sections of Civil Liability Act 2003 deals with the issue of breach of duty, and these sections are section 9, 10, 11, 12, 13, and 15. Description of these sections is stated below: Section 9- according to this section, person breaches the duty related to take precautions against any risk of harm in case: That risk was of such nature that it was foreseeable in near future. In other words, person knew about the risk or ought to know about the risk. That risk was not insignificant in nature, and such person must in such position that in which any reasonable person would take precautions for the purpose of avoiding such risk. Section 9 also described that Court for the purpose of deciding whether reasonable person take any precautions against risk of harm, consider some important elements and those elements are stated below: Court determines the effect of such harm, which means seriousness of harm, and if care was not taken be person then probability of harm occurrence. Court also determines the social utility of the activity, and pressure on person taking care against any activity which creates risk of harm[1]. Section 10- according to this section any breach of duty and any proceedings which initiated on or after the period of 2nd December 2002 also include burden on reasonable person to take precautions against any risk of harm which is similar in nature. Section further stated that if person take any action later then such action does not affects the liability of person in any way, and such action also not considered as admission of liability by person for that risk[2]. Section 11- according to this section following elements must be present in the decision taken by Court for breach of duty: For the purpose of occurrence of harm, the most important condition must be breach of duty. For deciding breach of duty, Court also determines the scope of liability of person. It must be noted that if situations are exceptional in nature then some established principles are determined by Court like whether subsection 1(a) is satisfied by the person who conduct breach of duty or not, and if subsection 1(a) was satisfied by person then reasons for imposition of responsibility related to breach is determined by Court[3]. Section 12- as per this section, in every case burden of proof is imposed on plaintiff for the purpose of determining the liability in breach of duty[4]. Section 13- this section states the meaning of obvious risk, and states that it is the risk which arises in such situations that it seems obvious for reasonable person to determine such risk in such situations, and risk is also considered as obvious risk if it includes the matter related to common knowledge. It must be noted that even chances of occurrence of risk are low hen also risk is considered as obvious risk, and also when risk is not prominent, conspicuous or physically observable[5]. Section 15- According to this section, in case of obvious risk defendant is not liable towards plaintiff to warn plaintiff for obvious risk, but some exceptions are also there in which defendant is liable to warn plaintiff: If any type of advice or information related to such risk is asked by plaintiff from defendant, or duty is imposed by written legislature on defendant to warn plaintiff. In case any professional qualification is possessed by defendant, and while providing his professional services obvious risk related to death or personal injury immerged[6]. Case law Nagle v Rottnest Island Authority[7]can be used to understand the provisions and meaning of obvious risk. In this case, conundrum was highlighted by Chief Justice and he also established that if any person owns duty of care towards another person then he must take into account the possibility fails to take care of his or her own safety. As per the opinion of Chief justice, this stated proposition contravenes the modern society expectations, and it also relates with the consequences of economic nature. Chief justice also said that he was not able to push the boundaries because of his authority. These opinions of Chief Justice received the special attention of Chief Justice Spigelman's in case law Waverley Municipal Council v Swain [2003] NSWCA 61[8] and this case also recognize the importance of important elements in civil liability case. Application: In this case, staff members of Griffith University attended the racing event, organized at Eagle Farm in Brisbane. One of the staff members, named as Adair Devil drinks lot of glasses of champagne, and later climbs the racing perimeter fence because of encouragement by her peers. This fence play the role of protective barrier between the audience and racetrack, and height of this fence was 1.5 meters. She walked on the fence for number of meters but after that she fell on the race track because of overbalanced. She broke her leg by fall but did not get any injury because of horses, and later seeks compensation from the owners of Eagle Farm Racing Pty Ltd on the ground that they does not put any warning signal related to risk of climbing fence. In this situation, both section 13 and 15 is applicable because climbing the 1.5 meters high is considered as a situation in which risk of fell and gets injured is an obvious risk. Section 13 states that it is the risk which arises in such situations that it seems obvious for reasonable person to determine such risk in such situations, and risk is also considered as obvious risk if it includes the matter related to common knowledge, and section 15 states that in case of obvious risk defendant is not liable towards plaintiff to warn plaintiff for obvious risk. Therefore, Eagle Farm is not liable to warn the Adair for risk related to climbing the fence. Answer 2 In case when law impose the responsibility on one person for the actions of another person, then such liability is known as vicarious liability, and it must be noted that in this liability first person who commits misconduct is actually free from personal liability. Principles of vicarious liability are evaluates in the context of civil proceedings, but in case of criminal proceedings terms of this liability are considered as outside terms by commission. Vicarious liability is imposed by law on one person for the act done by another person, and person is liable even though he does not commit any fault at personal level. This liability arises only when there is any relationship exists between the person who conduct act and person on whom vicarious liability is imposed. Example is stated for this situation such as for the wrong acts of employee during his employment, employer is vicarious liable[9]. Case law Rose v Plenty [1976] 1 WLR 141 per Scarman LJ at 147[10], can be used to understand this situation. In this case, court consider the vicarious liability as policy device, and this device is used by court to extend the liability arise from commission of tort. Therefore, this liability is considered as public policy. This liability is evaluated in the context of principle of fairness, and as per this principle it is necessary to put obligation on person who put the person who commits tort in such situation, and not to the victim who is innocent and suffer damaged or resulting loss. This can be understand through example, employer is the person who appoints and trained the employee, and he put the third parties in the risk related to wrongful act of the employee, and because of this it is necessary to make the employer liable towards the third party who suffer injury from the wrongful act of employee. Application: In this case, staff members of Griffith University attended the racing event, organized at Eagle Farm in Brisbane. One of the staff members, named as Adair Devil drinks lot of glasses of champagne, and later climbs the racing perimeter fence because of encouragement by her peers. This fence play the role of protective barrier between the audience and racetrack, and height of this fence was 1.5 meters. She walked on the fence for number of meters but after that she fell on the race track because of overbalanced. When she falls on the race track, one of the horses named as Black midnight gets shocked from her presence, and from that day he is not able race again, and later owners of Black midnight seeks compensation from Griffith University. In this case, relationship exists between the person who conduct act and person on whom vicarious liability is imposed as Adair and Griffith University because Adair works for them, which means that that liability exists on Griffith University for the act of Adair. Queensland Law Reform Commission, Vicarious Liability, https://www.qlrc.qld.gov.au/__data/assets/pdf_file/0008/372527/R56.pdf Accessed on 9th May 2015. References Nagle v Rottnest Island Authority [1993] HCA 76. Waverley Municipal Council v Swain [2003] NSWCA 61. Rose v Plenty [1976] 1 WLR 141 per Scarman LJ at 147. [1] Civil Liability Act 2003- S 9. [2] Civil Liability Act 2003- s 10. [3] Civil Liability Act 2003- s 11. [4] Civil Liability Act 2003- s 12. [5] Civil Liability Act 2003- s 13. [6] Civil Liability Act 2003- s 15. [7] Nagle v Rottnest Island Authority [1993] HCA 76. [8] Waverley Municipal Council v Swain [2003] NSWCA 61. [9] Queensland Law Reform Commission, Vicarious Liability, https://www.qlrc.qld.gov.au/__data/assets/pdf_file/0008/372527/R56.pdf Accessed on 9th May 2015. [10] Rose v Plenty [1976] 1 WLR 141 per Scarman LJ at 147.
Wednesday, December 4, 2019
Social and Behavioral Sciences for Taxation Law - myassignmenthelp
Question: Discuss about theSocial and Behavioral Sciences for Taxation Law. Answer: The contemporary case study is related with the ascertainment of the alternative methods of accounting for the gazebo chairs. The taxation rulings of TR 2006/8 is applicable in this context for valuing the trading stock for the taxpayers under the retail or the wholesale business (Barkoczy 2016). The ruling is applicable in the case of Tony so that the taxpayer can select to price their trading stock in hand at the conclusion of the financial year under cost in respect of the subsection 70-45 (1) of the ITAA 1997. As defined under the subsection 70-45 of the ITAA 1997 it permits the taxpayer to price the item of the trading stock on hand at the conclusion of the year of revenue at cost. It has been stated under the corresponding provision of the subsection 31 (1) of the ITAA 1936 that allows the taxpayers to value their entire article under the cost price (Saad 2014). Similarly, the taxpayers transacting in retail and wholesale industries that worth their trading stock in hand by using the absorption method of costing for the taxation purpose. As stated in the absorption method of estimating the cost must be engrossed for the income tax purpose by including the price of purchase and any direct or indirect method of expenditure concerning the trading stock during the normal course of business in carrying trading stock of tradable nature to the saleable conditions. As held in the case of Philip Morris Ltd v. FC of T79 ATC 4355; (1979) 10 ATR 44 the taxpayer used the method direct costing in to value the trading stock (Woellner et al. 2016). With the help of this approach the cost that is attributed to the trading stock comprises of the cost of resources and the remunerations of those workers that executed the operations during the course of manufacturing. Similarly, the Tony should value the gazebo chairs by using the method absorption costing for income tax purpose by together with the price of purchase and the price of direct and indirect cost that is followed in course of the business operations. Subsection 31 (1) of the ITAA 1936 provides the methods of valuation that is available to the taxpayer at the time of valuing the trading stock in hand following the conclusion of the financial year (Robin 2017). Subsection 31 (2) provides the officer with a option of determining the reasonable fair value of valuing trading stock due to the reason of obsolesce connecting to the trading stock and it is lesser than the value that could be considered to be appropriate under the subsection 31 (1). As evident from the current situation of Tony it is found that reported certain units of the gazebo chairs which had become obsolesce and had a nominal value of $1. In the present context of Tony subsection 31 (2) of the ITAA 1936 the obsolesce represents becoming out of usage, becoming out of date, going outdated represents obsolesce stock (Anderson, Dickfos and Brown 2016). The taxpayer in the present context reported an sum which consisted of the value of the stock that could not be sold. As the over-all regulation, any form of stock, which an individual taxpayer retains on the hand, should attribute certain worth. As held in the case of Australasian Jam Co. Pty Ltd v FC of T(1953) 88 CLR 23 the court in its judgement has stated that the stock that is held by the taxpayer who generally does not transact in items that are obsolete does not possess any selling value under the subsection 31 (1) (Tran-Nam and Walpole 2016). Therefore, an individual taxpayer having any obsolete stock that rests on hand must be valued at its scrap value. Stock can be only valued in respect of the subsection 31 (2) following it has been clearly understood that the specific stock has begun to become obsolete. Because of this, the method of revaluing the stock is usually regarded as the method of writing down the stock (Coleman and Sadiq 2013). At the time of witting down the stock for a just and sensible value the taxpayer might mark a once-off write down. As evident from the current study Tony had reported certain item that will not be sold. Under such context the Tony in the present situation can undertake the method of once-off-writing down stock. Under this method tony can write down only that portion of stock that at the conclusion of the income year that has reasonably become obsolesce and the same will not be sold in the market. The present reading is based on the ascertainment of the issue whether the spare parts will be treated as the trading stock. As obvious from the existing circumstance, it is found that the taxpayer sold and serviced computers. The spare parts that was purchased by the taxpayers formed the part of the business. The taxation ruling of TR 98/8 is dealing with the determination of whether the materials and spare parts that was held by the taxpayer for delivering service constitutes trading stock (Grange et al. 2014). According to the section 70-10 materials and spare parts that is held by the taxpayers with the objective of supply to the customers will be considered as the trading stock inside the normal concept of the word given that the taxpayer performed the business of providing service to the customers. As evident in the present case study the taxpayer performed the business activities of selling and servicing computers by replacing the defective parts in the computers that was sold. The selling and replacing of spare parts will be considered as the activities of trading stock in the current context since they are inside the ordinary connotation of the trading stock. The law court in the case of John v. Federal Commissioner of Taxation(1989) 166 CLR 417 has specified the definition of the trading stock (Kenny 2013). The judgement of the high court stated that the materials or the spare parts will be considered as the trading stock for the purpose of income tax given that they are inside the connotation of the word devoid of the help of the definition which represents trading stock in ordinary sense. The stock in the current context are not held for permanent purpose and it is generally held on hand for probable future requirements of the customers. As held in the case of Inspector of Taxes v. Higgs[1974] the term trade is generally put into use to signify the functions of the marketable aspects through which the dealer delivers the consumers for return of some form of goods or services (Krever 2013). Citing the reference of FC of T v. Suttons Motors (Chullora) Wholesale Pty Ltd(1985) in the present context, spare parts retain the character or nature as the necessary part of the service that is within the meaning of the trading stock and these things are regarded as trading stock. On the other hand, if the taxpayer only leased the computers to the others and made use of the spare parts to remedy the defect of the leased computers would also constitute to be a portion of the trading stock within the ordinary connotation of section 70-10 (Morgan, Mortimer and Pinto 2013). The taxation ruling of TR 93/20 defines that there should be an association among the property and the business where an assertion can be bought forward by stating that the property holds the depiction of one or additional of the kinds innumerate not in overall sense however in particular relations to the commerce that is performed. In order to consider the property that is being traded as the trading stock there should be an asset of the occupational of dealing in that stock. The business of the computer supplier in the present context was engaged in the activities of the servicing and retailing computer equipment both in the form of sale and maintenance of the computer equipment along with the replacement of the faulty portions (Woellner 2013). The theory of trading stock as defined by the court of law in the case of Memorex that do not needs a suppliers only occupational to be trading in the spare parts in order to establish parts as the trading stock. In spite of the fact that the computer supplier in the present case entered in the business of leasing and maintenance agreements that might adequately be considered as the agreements for labour and materials instead of considering the same as the contracts for sale of goods. This cannot be considered as adequate to accomplish that the spare parts does not establish as the trading stock. In spite in the current scenario the taxpayer leased the computers but replacement of the defective parts as interpreted by the federal court represents trading stock. The taxpayer traded in the goods that are claimed as the part of trading stock and replacement of spare parts to remedy the defect will be constitute in the present context as the trading stock. Reference List: Barkoczy, S., 2016. Foundations of Taxation Law 2016.OUP Catalogue. Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, pp.1069-1075. Woellner, R.H., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016.Australian Taxation Law Select: Legislation and Commentary 2016. Oxford University Press. ROBIN, H., 2017.AUSTRALIAN TAXATION LAW 2017. OXFORD University Press. Anderson, C., Dickfos, J. and Brown, C., 2016. The Australian Taxation Office-what role does it play in anti-phoenix activity?.INSOLVENCY LAW JOURNAL,24(2), pp.127-140. Tran-Nam, B. and Walpole, M., 2016. Tax disputes, litigation costs and access to tax justice.eJournal of Tax Research,14(2), p.319. Coleman, C. and Sadiq, K. (n.d.). 2013Principles of taxation law. Grange, J., Jover-Ledesma, G. and Maydew, G. (n.d.).2014 principles of business taxation. Kenny, P. (2013).Australian tax 2013. Chatswood, N.S.W.: LexisNexis Butterworths. Krever, R. (2013).Australian taxation law cases 2013. Pyrmont, N.S.W.: Thomson Reuters. Morgan, A., Mortimer, C. and Pinto, D. (2013).A practical introduction to Australian taxation law. North Ryde [N.S.W.]: CCH Australia. Woellner, R. (2013).Australian taxation law 2012. North Ryde [N.S.W.]: CCH Australia.
Thursday, November 28, 2019
Sunday, November 24, 2019
Free Essays on The Summer Before The Dark
ââ¬Å"The Summer Before The Darkâ⬠By: Doris Lessing Kate Brown is the typical mother of four children, and the ideal wife. She describes her life as ââ¬Å"an ordinary life which I have been living with regrets of not having done everything I would have dreamed to doâ⬠. By the way she describes it, I think her life, as a middle class person, has fallen into the routine of serving her husband and children, mostly forgetting about her need and wants. Also, I think that this is one of the most common problems that happens to any women about Kateââ¬â¢s age, 45 years old. That is why there is not equality among sexes in our society, because woman are visualize as the ones that should serve to their families and others. Kateââ¬â¢s feelings towards this situation made her feel abandoned, forgotten, and worthless. Kate lives in London with her family, but she grew up in Portugal with her grandfather. She is really good at languages, she knows English, Italian, and is perfect in Portuguese. Thanks for her knowledge of language the summer, which she was going to spend alone in Boston, she got hired for a job as an interpreter at Global Foods Organizations. I think that by getting this job she felt really proud about herself, and also she must felt really important because she proved to herself that she was not useless. Besides, by getting this job she was going to feel part of a group which depended and valued her by her skills and knowledge, something that her family no longer appreciated about her. Her marriage with Dr. Michael Browns was very difficult for me to understand. Her feelings were mixed and sometimes she loves being with him, but other times she talks about hating him. Well, every woman would feel like that if their husbands had cheated on them. That is what he did, and in every and every time she has a chance to do it,... Free Essays on The Summer Before The Dark Free Essays on The Summer Before The Dark ââ¬Å"The Summer Before The Darkâ⬠By: Doris Lessing Kate Brown is the typical mother of four children, and the ideal wife. She describes her life as ââ¬Å"an ordinary life which I have been living with regrets of not having done everything I would have dreamed to doâ⬠. By the way she describes it, I think her life, as a middle class person, has fallen into the routine of serving her husband and children, mostly forgetting about her need and wants. Also, I think that this is one of the most common problems that happens to any women about Kateââ¬â¢s age, 45 years old. That is why there is not equality among sexes in our society, because woman are visualize as the ones that should serve to their families and others. Kateââ¬â¢s feelings towards this situation made her feel abandoned, forgotten, and worthless. Kate lives in London with her family, but she grew up in Portugal with her grandfather. She is really good at languages, she knows English, Italian, and is perfect in Portuguese. Thanks for her knowledge of language the summer, which she was going to spend alone in Boston, she got hired for a job as an interpreter at Global Foods Organizations. I think that by getting this job she felt really proud about herself, and also she must felt really important because she proved to herself that she was not useless. Besides, by getting this job she was going to feel part of a group which depended and valued her by her skills and knowledge, something that her family no longer appreciated about her. Her marriage with Dr. Michael Browns was very difficult for me to understand. Her feelings were mixed and sometimes she loves being with him, but other times she talks about hating him. Well, every woman would feel like that if their husbands had cheated on them. That is what he did, and in every and every time she has a chance to do it,...
Thursday, November 21, 2019
Security Engineers Inc Research Paper Example | Topics and Well Written Essays - 1000 words
Security Engineers Inc - Research Paper Example On what other jobs in private security that they have held, I was told they were protective services for VIPââ¬â¢s threatened employers, and surveillance. Supplementing of the interviewee experience was the reason he pursued career in private security. I asked what their opinion was, what was the difference between public and private organizations. His answer were, private security do not have much red tape when substandard employees are detected. In government institutions, there are restrictions to terminate employees. Para-military organizational structure was the answer I got after asking what the similarity was between public and private organization in their community. Weapon qualifications, annual in-service classes and eight hours of training were the answer to the minimum qualifications for employment. I asked how the media image of local law enforcement is and he told me that public views the local police agencies as inadequate. I asked him about the name and location, o f employer, which he gave me as Security Engineers, Inc, in Birmingham, Alabama. I asked for his contact numbers and he gave me (205)-251-0566. He had worked for nine years and he had previously been employed at National Guard MP Unit. He did bachelor in criminal justice after asking about his education. He said that opportunities for advancement are average due to limited size of department. Security Engineers, Inc Company is a private security organization, which is in Guard, Detective, and Armored Car Services industry located in Birmingham, Alabama with contracts all over the southern states. Their postal address is; P. O. Box 10231 (35202), Birmingham, AL 35203 (Security Engineers, Inc, 2010). Their fax and telephone number are; Phone: (205) 251-0566, Fax: (205) 251-6827 (Security Engineers, Inc, 2010). Administrative functions like accounting, training, human resource; payroll and central operations in the entire of Birmingham are hosted by the security engineers. They work 24 hours in a day, 7 days in a week and a total of 365 days in a year. The primary difference between public security, for example, the police and private security is that private security does not have much as much red tape when sub-standard employees are detected. On the other hand, government agencies have all kinds of restrictions to terminate employment of substandard employees. However, both public and private security organizations, for example, Security Engineers, Inc, have a Para-military organizational structure. Security Engineers, Inc also combines forces and resources to prevent and combat crime by providing eyewitness information that assists law enforcers to pursue criminal activities, in Alabama. Although the media views the local police department and the sheriffââ¬â¢s department as in adequate in the area, not much media attention is given to Security Engineers, Inc. The companyââ¬â¢s mission is to bring forth quality uniformed security services to private secu rity industry particularly to the communities they serve (Security Engineers, Inc, 2010). Development of strategic operation centers is very essential in establishing reputation in any security industry. Security Engineers, Inc has strategically operational centre and professional management is practiced in the company, which sets the company aside from competition n the industry. Experience is their strongest element; since their managers are, have a broad collection of experience in military, private security
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