Tuesday, January 21, 2020
Special Education in Rural Communities Christmas in January, I hurried quickly to the party, stereo in hand. Checking the time, I rushed across Pollock road to attend my first function as a member of Best Buddies, a community based program sponsored by universities throughout the world to enrich the lives of college students and adults with intellectual disabilities. I entered the room; a low buzz nagged at the edge of my hearing. As I placed my stereo upon the piano and plugged the chord into the socket, I kept my face adverted from the room. I struggled, as flashes of memory coalesced into bright beads, markers, and hours of speech therapy. If you are among the 2.9 million Americans with a Learning Disability (LD), you realize that LD has no cure; instead, you manage it in a series of patterns and behaviors (LDA 1). I was fortunate; my last moments in a Special Needs classroom were as a fifth grader leaving State College. However, I remember clearly Mrs. Weiss and Ms. White and their impact upon me. Years later upon my return from the Army, I found among my old things the posters, alphabet book, and little stories that had made me so proud and received such encouragement from my teachers and parents. Returning to the present, I turned back towards the room and walked to the table, pinning on my Santa Hat name tag as I went. Milling around me was a throng of adults, buddies and students. I meandered to the air-hockey table and saw an unaccompanied buddy. Hitting the puck to him, he casually returned the stroke and a conversation ensued that ranged from his prowess as a bowler, to difficulties with his dad, to the small escapades at his work, a local Sheetz. Talking in often excited tones, the intensity of the air... ...d, expressed in alphabet books, stories, and posters. Works Cited Bureau, U.S. Census. Meeting the Challenge: Americans with Disabilities, 1997. Washington D.C: U.S. Census Bureau, 1997. Jimerson, Lorna. Special Challenges of the "No Child Left Behind" Act for Rural Schools and Districts. Washington, DC: The Rural School and Community Trust, 2003. LDA. Postion Paper of the Learning Disabilities Association of America. 2000. webpage. LDA. 12 February 2004. McIntyre, Alexander Ph.D. Special Education and Rural America. Washington D.C: Department of Education, 2002. MST. Multisystem Therapy: Treatment Model. 2000. Webpage. MST. Available: http://wwww.mstservices.com/text/treatment.html. 25 March 2004. Sitlington, Patricia L., Gary M. Clark, and Oliver P. Kolstoe. Transition Education & Services for Adolescents. 3rd ed. Boston: Allyn & Bacon, 2000.
Monday, January 13, 2020
Personal face-to-face communication is and will continue to be the foundation of the patient- physician relationship. Electronic communication between caregivers and patient through telephones web-sites and e-mail are forcing medical staff and physicians to rethink the way they provide care to the patients, the accessibility to on-line health and wellness information. Home monitoring systems, personal health records, and on-line support groups is making it possible for society to take charge of their health (Center for Practice Improvement and Innovation, 2008). This paper will look at electronic forms of communication; new and old be used externally as a delivery source of conveying patient specific information, the impact of distance delivery on health care, the use of electronic systems to transfer records, and the impact of said systems today and a projected five years in the future. Physician practices, for nearly a century, have relied on the telephone to communicate to communi cate with patients. The telephone have been used to relay lab results, handle consumers renewing prescriptions, scheduling patients for their appointments, and reminding patients of future appointments. In addition to medical personnel use, the telephone is used to communicate to other departments or facilities, unit to unit communication, and insurance companies. The telephone can be also used as a clinical tool. With patient who are chronically ill and have established a relation ship with the physician, the telephone can serve as a office visit (Center for Practice Improvement and Innovation, 2008). With advancement in technology, as the number of patients and physicians acquiring the means to electronically communicate increases, the willingness and desire to apply the provisions to ambulatory care ahs gathered momentum. Caring for patients electronically increases productivity, practice efficiency, and lowers operating costs. On-line communication can produce these results through reduced administrative costs, fewer telephone calls, and growth by attraction of new clients. Compared to phone calls, e-mail transcripts are less distractive and can be performed relativelyÃ inexpe nsive; they are self documenting and can be done at the leisure of the physician. On-line communication allows the patient to read and reread to gain a better understanding of directives. The use of internet communication results in patient retention and patient satisfaction (Center for Practice Improvement and Innovation, 2008). The safest way to communicate on-line is by using a secured messaging system. HIPAA regulates that all health care organizations protect all patient health information, especially health information being transcribed electronically. A secured site for medical information is to protect unauthorized users from access. The most common protection for electronic information is installing an encryption system (Center for Practice Improvement and Innovation, 2008). The Impact of Delivery on Health Care Information technology tools incorporated in medical practice results not only in service availability and improved quality but also in transformation of the care delivery model. Health care systems in the modern sense, relies on the concepts of patient continuity of services, shared care, and empowerment. These fulfillments can be made possible by establishing safe electronic contact between patients and physician. The use of telemedicine applications improves the process of exchanging information between medical professionals representing different areas of medicine and referential levels. Telecommunication progress and computer science leads to transformation in other domains. Information technology opens the window for assuring appropriate healthcare quality within reasonable cost (Duplaga, 2004). The Use of Information Technology As consumers demand more opportunities to use the internet. The internet is transforming the consumers as they interact with the health care system. Telemedicine for remote patient monitoring of patient health is increasing in use by doctors and health care providers. The internet is also transforming health care through electronic medical records. Records stored electronically boosts survival rates ad improves coordination by allowing facilities and medical providers access to share medical information with ease. An electronic medical record is the heart of any computerized information system in health care. In absence of this, modern technologies such as decision support systems cannot be integrated into the clinicalÃ workflow. Current Electronic medical records systems are delivering safe, high quality health care. Medical vision and need for use is why telemedicine was created. Telemedicine cover a wide range of capabilities. Telemedicine can be defined as the delivery of image s, data and sound enabling medical practitioners that diagnose and provide options in medical care at a distance. The transmission of this medical data can be accomplished through other technology systems such as the telephone, web using interactive video, computer or fax. Real time applications and store and forward are two types of telemedicine systems delivery. With real time systems, participants are using the system at the time of care delivery. Such as two doctors discussing methods of treatment or delivering treatment. Specialized software such as exam cameras and other imaging devices can make the atmosphere of both participants being in the same room. A store and forward system does not require that. Using this system allows medical personal to gather needs resources such as, Patient medical history, images, and other pertinent data. One can then recommend treatment at a later date or time. Physicians may use these systems to train and learn as they can provide real life, real time experiences (Masys, 2010). Information technologies have the ability to affect distribution and the types of jobs in the health care Industry. In a background of a growing body of knowledge in the realm of health sciences, recent models of decision making by clinical practitioners, relying mainly upon their memory and personal experience, will be inadequate for effective health care delivery in the twenty-first-century. In the health care industry, information activity is intense. From the point of view in business, two kinds of action are performed: medical procedures to support therapy, disease prevention, diagnosis, and the communication, acquisition and storage of information. Information technologies have launched a social trend and will continue to have a huge impact on the health care industry. The ring bearer of this trend is the internet. The internet brings access to interpersonal communication and information on a large scale to millions of people world wide. In 2001 roughly 54 % of Americans were using the internet and the adoption rate from new comers with this technology is about two million per month (Masys, 2010). Most American children are both using a computer and accessing the internet in their homes or at school. E-mail lists,Ã disease-related chat rooms, offshore pharmacies, internet telemedicine services, and hundreds of alternative and conventional medical websites are the panicle of a world with personal choices. Evidence suggests that for internet users with acute illness, making doctor appointments has changed from first to last resort, a trend that is strengthened by the decision of services in environment of manage care (Masys, 2010). In conclusion, it can be very difficult to predict how medical practices will use electronic communication in the years to come. Just implementing a system is not going to have a great impact on the quality of care delivered. The systems have to be exceptional design and can be used effectively for it to impact the quality of care. However, one can rest assure that the role of communication will grow significantly More patients are demanding that physicians communicate with them electronically and physicians are recognizing that this media can be a key tool in managing the demands facing their practices, thus adding fuel to the trend. Reference:. Center for Practice Improvement and Innovation. (2008). Communicating with Patients Electronically. Retrieved November 27, 2010 from http://www.acponline.org/running_practice/technology/comm_electronic.pdf Duplaga, M. (2004). The Impact of Information Technology on Quality of Healthcare Services .Lecture Notes in Computer Science. Retrieved November 28, 2010 from http://www.springerlink.com/content/mlc0atymr41lllq3/ Masys, D. (2010). Effects Of Current And Future Information Technologies On The Health Care Workforce. Health Affairs. Retrieved November 25, 2010 from http://content.healthaffairs.org/cgi/content/full/21/5/33
Saturday, January 4, 2020
Comments: The literature review still needs more work to have a better structure and transition between paragraphs you may want to put more literatureÃ¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦!!!!! Need to have a better explanation of using this model and how to test it. The interpretation of results needs to be improved. You really need to paraphrase the entire yellow highlight in order to ignore the plagiarism issue. Can you work a little bit on Abstract and Conclusion? (Sorry, I dont have time to this section) Check for the grammatical errors. Thanks Abstract Thai is among the fastest-growing airlines throughout the Pacific Rim; the airline at the moment has a fleet of 80 aero planes and served 85 destinations in 45 different nations. Thai over the years has been able to fly to more countries in Asia than any other air company. Positive growth led to a want for even greater spreading out, and this was regularly done by means of joint marketing with other airline companies. Nevertheless, concern has been brought up regarding the risks of getting bigger way too quickly. In specific, speedy growth could be doing more harm than help to the airline company. Basically, it could lead to a loss of control and also to some important stock that they have accumulated. To even please Thailands increasing Muslim minority, and foreign passengers who are following the Islamic faith, it was decided that all kinds of meats that are served on THAI would be Halal; however this was not essentially the case withShow MoreRelatedBlue Ocean Strategy in Air Asia1 659 Words Ã |Ã 7 PagesLiterature Review Most of the companies must have a strategy for competing in the markets in which they offer products or services. 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Friday, December 27, 2019
Sample details Pages: 4 Words: 1276 Downloads: 3 Date added: 2018/12/14 Category Medicine Essay Type Review Level High school Tags: Business Ethics Essay Did you like this example? Introduction To provide an insight into the ethical issues that affect admissions into the ICU as well as the process of discharging, the objective of this research if to explore and identify ethical dilemmas that face professionals in the healthcare sector. The main hypotheses is therefore based on the problems that are ethical in in the admission as well as discharge context in the ICU, which are divided into various problems that concern occupancy in full, of the beds as well as problems that are related to decisions on treatment (Ulrich et al, 2010). Body Research background/ context Only few empirical studies into the factors that are non-medical, and affect nurses and physicians in making decisions about the process of discharging and admitting patients in the ICU.Information relating to the healthcare professionals attitude about such process can be utilized in enhancing the process of decision making about intensive care resource allocation. The ICU is an environment of high pressure, where there is delivery of expensive health-care by personnel who are highly to patients that suffer from diseases that are potentially life-threatening (Ulrich et al, 2010).There is limited bed availability, which makes high throughput for patients quite important. Such a throughput usually depends on new patients admission as well as discharging to general wards of the ones whose care equipment for ICU is meant to have ended. The societal financial pressure and higher management keeps increasing. Care services that are critical give a representation of a proportion of net hos pital costs that keep increasing, up right from 1980s 8% to the 2006s 20% in the United States for example. In addition, in Netherlands, ICU department costs have been estimated to give a representation of close to 20% of the total budget for the hospitals. The ICU bed number that is limited as well as the ICU care pressure on the total budget for the hospital, makes it necessary for ICU beds optimal use as well as flow of patients from the emergency room, general ward and operating theatre to the ICU and the opposite is applicable (McLeod, 2014). DonÃ¢â¬â¢t waste time! Our writers will create an original "Ethical Dilemmas in Intensive Care Unit (ICU)" essay for you Create order Literature Review This study was quite descriptive and explorative at the same time as it used qualitative methods, both focus and individual group interviews. Face to face interviews that are semi-structured are quite useful in exploration of topics that are sensitive in depth. In the focus groups that are subsequent, the interaction and group dynamic among participants helps a greater deal in further exploration as well as clarification of views for participants. Those included nurses and physicians in Dutch hospitals, who work either in the ICU department, or regularly in the general ward through admitting of patients from the ICU (McLeod, 2014). Sampling 19 individual interviews were conducted as well as 4 focus group interviews accompanies with physicians and nurses that work in the general ward or ICU of 10 Dutch hospitals. Before the study was started, there was establishment of contact through telephone with physicians in the ICU in six different hospitals; two of them being general, two academic and two teaching hospitals. Through all these six contacts for hospitals, nurses and physicians were recruited by use of interviews face-to-face. Criteria for inclusion was basically involvement in care for patients that is post-ICU; working as a nurse or physician in either the general ward or ICU regularly doing admissions for post-ICU patients. All participants who were prospective were informed through email on the studys objective as well as being invited for participation. The interviews were conducted at the work place for the participants. The number of total interviews highly depended in the saturation point. There was also d evelopment of interview guide with questions that are open-ended as well as a pilot testing (McLeod, 2014). Presentation of Data and Data Analysis Coding of the focus group and interview transcripts was done by use of ATLAS.ti 6.2. Such analysis was conducted by use of an approach of grounded theory where, the codebook and codes are emerged from the data, contrary to the previous way of formulating tested hypotheses against data that is qualitative. The interviews done on first five individuals were coded as NvS, AO and MZ. After that, any discrepancies that occurred were discussed in depth till consensus was arrived at. A double analysis (MZ and AO) as well as subsequent discussions were also done for interview transcript of the first group. Coding of the entire transcripts was done by one of the researchers (AO). The guideline for COREQ was used for research that is qualitative for both analysis and design. The obtained datas implications for nursing are that the focus and individual interviews for groups showed that in the admission and discharge process of discharge in the ICU context, ethical problems come up at various points in time. When making decision about patient admissions to the ICU right from the emergency room, general ward or operating theatre (A); During the stay of a patient inside the ICU(B) and, when making decision about a patient discharging from the ICU (Gregory et al, 2004). Implication of the Data on Nursing It is very important for general wards and ICUs to do good communication and cooperation, as there is a mutual dependency that is on patient flow that is optimal between the various departments. There is need for interventions that help in improving the cooperation as well as understanding between such wards as it helps in mitigation of problems that are ethical. The environment nature of the ICU makes it quite important for professionals in the healthcare field to be aware of the over-treatment risks, do a reflection of the reasons as to why they do that which they do, as well as being mindful of an imminent negative impact of patients over-treatment. Patients wishes early discussion in regard to options of treatment is quite important in the prevention of over-treatment. The study identified various problems that are ethical at three various instances during the process of discharge and admission; that which surrounded the admission at the ICU, during stay at the ICU and around di scharge at the ICU. They can further be subdivided into two different categories, those that are related to full occupancy of the bed and those that have to do with decisions on treatment (Gregory et al, 2004). Limitations of the study The studys limitations included; any study that is qualitative has the risk of giving responses that are eliciting false and social desire from the interviewees, particularly when inquiries are being made after all topics in the ethics field. Through asking the various participants to do a description of the examples of problems that themselves went through, the risk is hoped to have been diminished. However, in future, there is need to require more of the quantity of focus group and interview participants ,especially when putting to consideration the qualitative researchs labor-intensiveness as well as the number of interviews that is suggested in the literature (Gregory et al, 2004). Conclusion It is very important for general wards and ICUs to do a good cooperation, given that there exists a mutual dependency for the patient flow that is optimal between the various departments. Interventions that aim at improving the cooperation as well as understanding between such wards may go a long way in helping to mitigate problems that are ethical-based (Gregory et al, 2004). References Gregory, K, et al. (2004). Ethical Issues in the Intensive Care Unit : Hospital Physician Board Review Manual, Tuner White Communications, Wayne, PA.. McLeod, A., (2014) . Nurses Views of the Causes of Ethical Dilemmas During Treatment Cessation in the ICU: A Qualitative Study in British Journal of Neuroscience Nursing. USA. Ulrich, C.M et al.,(2010). Moral distress: a growing problem in the health professions? Hastings Cent Rep.
Thursday, December 19, 2019
The fields of philosophy and theology are often grounds of debate. While some hold these two to be relevant and dependent on each other, others find them to be completely independent of each other. In John D. CaputoÃ¢â¬â¢s work, Philosophy and Theology, he expresses his view of these fields as companions. Caputo states, Ã¢â¬Å"Think of philosophers and theologians as fellow sailors on [the] ocean,Ã¢â¬ depicting his view of the interdependence of these two fields (Caputo 69). Through his illustration we can find the influence philosophy and theology can have on each other in facilitating our toleration of such a mysterious future and world. By definition, these two fields cover different horizons, with the exception of a few topics. Theology refers toÃ¢â¬ ¦show more contentÃ¢â¬ ¦If we consider the sciences, arts, politics, and religions their own Ã¢â¬Å"languageÃ¢â¬ , we can grasp the concept that one cannot understand every Ã¢â¬Å"language,Ã¢â¬ just as we do not understan d every one of the natural languages. For example, as an english speaking american student, I am fluent in English with a background in Spanish, but if someone were to start speaking Arabic to me, I would have no idea what they are trying to say. We must take this idea and correlate it to the fields of religion and philosophy. In CaputoÃ¢â¬â¢s words, Ã¢â¬Å"[Theology and Philosophy both] constitute an irreducible paradigm of [their] own, a language of [their] own, a perspective of [their] ownÃ¢â¬ (Caputo 53). Taken in this light, we find the independent nature of philosophy and theology, and we must dive deeper to see otherwise. John D. Caputo chooses to write about many prominent philosophers and theologians, all possessing different beliefs. He mentions the studies and beliefs of people such as Soren Kierkegaard, Thomas Aquinas, St. augustine, and Jacques Derrida. At first glance, one may think these men all hold different beliefs, but as Caputo begins to break down their bel iefs, one may find otherwise. For example, Caputo compares the beliefs of Jacques Derrida, an atheist, and Augustine of Hippo, a canonized Saint of christian religions. These two men are the complete opposite on the cover, but caputo starts to unveil how many similarities they really have in belief and its practice. He
Wednesday, December 11, 2019
Question: Discuss About The Assessable Income Functioning A Business? Answer: Introducation According to section 8-1 of the ITAA 1997, deductible expenses are the one that is incurred either while earning the assessable income or while functioning a business that can assist in the attainment of such assessable income. Further, deduction of these expenses is not allowable as a deduction that is private or capital in nature, or the expenses that are in association with the attainment of exempted income. In the case of cost of moving machinery to a new place, the same is related to brand new machinery that is deported from the area of purchase to the site. Moreover, the expense incurred here must be incorporated in the Machinery's capital cost and therefore, it is deemed to be of capital nature. Therefore, such expenses must not be allowable under the above-mentioned section 8-1 because they are of capital origin and the given section does not allow such expenses. Further, adding up to such expenses or allowability of expenses rely upon an assets nature whether it is an old one or brand-new (Fullerton et. al, 2017). If the asset is brand new in nature, every expense that is incurred up to the date of its utilization must be summed up to its cost and it must become a part of the assets cost. For instance, commissioning, installation, and transportation cost, etc. Besides, in the case wherein the accounting is incurred for deporting the old machine from the present location to a new lo cation, it must be deemed to be regarded as transportation cost and therefore, allowable as deduction. In the case of revaluation of assets to effect insurance cover, it can be seen that the expenses incurred for the assets evaluation in order to claim exemption are allowable only if they are incurred for recovery of loss of gain, whether directly or indirectly related to the assessable income. Besides, in relation to an insurance claim, two scenarios can arise. Firstly, in relation to an asset for which insurance claim is attained is of capital nature, this implies that the capital asset is wrecked and the claim is mainly for the recovery of losses. Nevertheless, in such a scenario, the incurred expenses for the recovery of insurance coverage must be subtracted from the original insurance claim amount and the same must not be regarded as business expenditure. Secondly, when the insurance claim is for attaining loss on assets that are directly held as stock in trade, such assets cannot be regarded as capital assets and is therefore directly associated with the assessable income being depicted in the financials. Further, any incurred expenses for such purpose are allowable only as business expenditures so that businesses can attain benefit from the same. Nevertheless, these expenses must be shown in the profit and loss account and considered as expenses for recovering the losses on the stock. On a whole, the expenses incurred for revaluation of assets held as stock in trade can be allowed under 8-1 of the ITAA, 1997. As mentioned previously, under section 8-1 of the ITAA, 1997, it has been stated that deductible expenses are either incurred while earning the assessable income or while operating a particular business that plays the main role in generating such assessable income. Furthermore, the deduction is not allowable of these expenses if they are of domestic nature, capital nature, or nature in association with the attainment of exempted income. A similar instance was held in the case of Newspapers Ltd v FCT(1938) 61 CLR 337) where all losses and payments that include commission, expenses of traveling, expenses and not in the nature of losses and capital outgoing provided in gaining the income that is assessable. Therefore, in computing the taxpayer taxable income, the overall income generated by the taxpayer shall be considered. Therefore, in the given situation, if such ideology is implemented, it can be stated that the legal expenses that the company has incurred for tackling a petition for winding up cannot fall under the purview of the said section. This is because it is not incurred for earning an assessable income and it is not the expenses that are incurred compulsorily to operate the business so that assessable income can be attained. Furthermore, the paid expenses must also be verified in the light of the net amount because bigger the figure, the more impossible it will be to treat such as business expenses. However, since it is a legal expenditure that has been incurred for the purpose of carrying on the business operation, it can be regarded as an expense that is allowable under section 25-5. It can be observed in the given case that the solicitor account does not segregate the expenses in relation to several matters and therefore, many legal expenses fail to be divided into revenue or capital nature. Further, it has been assumed that the legal expenses for each affair mentioned in the situation are incurred for the purpose of the business In addition, such expenses have been incurred for the purpose of income recovery that must further become a relevant part of the assessable income (Kobestky, 2005). Therefore, if the purposes are segregated, it can be stated that the legal expenses that have been incurred for the discharge of mortgage can be regarded as an expense of capital nature and hence, the same cannot be allowed under section 8-1 of the ITAA 1997. Besides, all other incurred expenses can be easily allowable as deduction. Hence, it can be concluded why the previously mentioned expenses are either allowable or disallowable in the businesses.It can be witnessed from the given scenario that Big Bank Ltd is a bank that is registered under the GST scheme and functions on a national basis. This can be supported by the fact that it possesses more than fifty branches and pursues a massive ten-story office and other innumerable call centers for addressing its customers. Nevertheless, Big Bank has been offering various facilities to its customers that include safety deposit and offering of loans. Besides, the bank has also launched its product that is associated with contents and home insurance policies and it is considered as one of the significant initiatives in its business. However, the bank must take adequate steps to alter its computerized accounting system because of the prevalence of GST scheme that must be charged on every premium policy offered by it to its customers (Kenny et. al, 2016). Moreover, th e bank is also under an obligation to advertise and promote such new initiative because it has already made every effort to proceed with enhanced force in the insurance industry. Such effort also includes preparation of appropriate budgeting strategies and promotion through platforms like print media, television, etc that can enable in paving out ways for an effective future. Big Bank has expended an amount of $16,50,000 for the advertising campaign of such new initiative wherein $550,000 has been expended for promoting the newly launched product and the remaining amount for other requirements. Moreover, the advertisement consultant has also offered an invoice amounting to $16,50,000 for its services. The similar instance has been observed in the case of House of Lords inC E CommrsvRedrow Group plc where the issue consisted in claiming of the input tax on the commissions charged to it by the agent services. In relation to this, the input tax credit of the same must be available to the Bank because it is a registered user under the scheme of GST. The business of Big Bank must be allowed the tax credit of the amount paid on the invoice (advertising bill) because it is usual business expenditure and it is incurred especially for the purpose of business only (Martin, 2001). Besides, such expense cannot be capitalized because it is not a one-time expense and it will recur in future. Further, the life of such expense is short in nature and therefore, it must not be summed up or regarded as the companys asset (Pratt Kulsrud, 2013). Nevertheless, whenever any business entity expends for an expense that has been incurred for the purpose of its business and such expense also accommodates GST scheme, then such entity has the complete right to claim the credit for the amount of GST paid on the bill. This claiming of credit on GST is also commonly known as GST or input tax credit. As per Sadiq et. al (2017) claiming of GST can be allowed if the given below conditions comply: The expenses that are incurred for any purchase of items are exclusively for the intention of business and not for personal utilization. GST must be incorporated in the purchase price of the item. There must be a valid consideration for the payment of item purchased. The seller or supplier of such item must issue a tax invoice for such item and it must be inclusive of GST. The expenses that are incurred by the Big Bank is an enormous figure but still, it must be allowed as an advertising expenditure, as it is significantly or exclusively incurred for the purpose of promoting the business operations of the bank. Further, the company also has complete authority to claim the entire input tax credit so that it can be utilized for addressing its additional tax liabilities of GST. A similar observation was noted in the case of Polysar Investments Netherlands BVvInspecteur der Invoerrechten en Accijnzen, Arnhem (Case C-60/90). The question that was put before the court of justice was that whether Polysar can be considered as a taxable entity for the purpose of VAT and whether input tax credit charged on costs will be claimable. The court of justice came with a judgment that a holding company having a primary purpose of holding shares in the subsidiary company and exercising rights with the same will not be a taxable entity for the purpose of VAT and the statu s did not alter because it is under the ambit of the economic grouping (Martin, 2001). Hence, it came to the conclusion that input tax will not be available. Moreover, the payment made by the bank to the advertisement consultants comprise of $550000 that is apportioned to the advertisement, television, and $11,00,000 for other advertising media. Hence, such expense will assist the bank to enhance its business affairs and it must be approximately two percent of its entire business affairs. Thus, the remaining 98% of the business affairs of the bank must accrue to the traditional bank's sources of income that are deposit facilities and distribution of loan to various customers, and for which commission and interest are charged respectively (Renton, 2005). Therefore, since all these scenarios comply in the case of Big Bank Ltd, it is surely eligible to claim input tax credit on the invoice issued by the advertising consultants (Hopewell, 2012). Whenever an individual attains income from a country wherein he is a usual resident and from countries as well, then he has a right to go for the foreign offset of tax. Moreover, if such individual has income from more than one country and he has incurred expenses for attaining such income, he can offset such expenses only if the following conditions are satisfied: Such individual has paid the foreign income tax from income generated from such foreign country, which means that tax on such income has already been paid. Such person has incorporated the foreign income in the net assessable income for computing the total tax payable on income (Hopewell, 2012). Computation of Assessable Income and Foreign Tax Offset: Particulars Amount in AUD$ Employment Income from Australia Employment Income from United States Employment Income from United Kingdom Rental income from property in the United Kingdom Dividend Income from United Kingdom (assumed as grossed up) Interest Income from the United Kingdom Total Gross Income Less: Expenses : Medical Expenses Expenses incurred in deriving employment income from Australia Expenses incurred in deriving employment income from the US Expenses incurred in deriving employment income from the UK Gift to a deductible gift recipient Interest on debt for deriving dividend income Expenses on debt for deriving interest income Total Taxable Income Tax on Total Taxable Income Add: Medicare Levy Total Taxes Payable Less: Foreign Taxes Offset Net Taxes Payable 44,000 12,000 8,000 2,000 1,200 800 68,000 5,000 4,000 900 500 400 140 60 57,000 10,072 1,140 11,212 4,400 6,812 Notes: the income and expenses of domestic and foreign has been totaled where taxes are paid in a foreign country it has been allowed as a set off against overall tax liability the figures are regrouped and totaled when done for the purpose of computation all amount are in Australian dollar The question pertains to the income and expenses allowability done by Johny and Leon. There have been various alterations and events that have been done during the course of business. For the purpose of computation, the figures are regrouped and tax rates are not assumed. Partnership of Johny Leon Net income for the year ending Income $ Sales of sporting Goods 400000 Bank deposits interest 10000 Dividend franked-60% 35000 Recovery of bad debts 10000 Capital Gain (30000-15000) 15000 Closing Stock at cost 16000 Expenses Opening Stock 20000 Salary 10000 15000 Interest on Capital- Johny 2000 Interest on Loan by Johny 4000 Travel Expenses Johny 3000 Legal Fees for renewal of Lease 2000 Legal Expenses 1900 Collection Expenses of debt 500 Council Expenses 500 Staff Salary (25000- 5000) 20000 Purchase of Sports Item 30000 Rent 20000 Loss on doubtful Debt 30000 Business Lunch expenses 10000 Loss due to theft of cash 3000 171900 Gain from Partnership 314100 Less: Last year Loss 40000 274100 137050 137050 Notes: 1. profits are distributed in equality 2. Assumption is done at a Small Business entity (SBE). 3. Theft loss must be considered as a loss. 4. Adjustment of capital loss is done Capital Gain on shares disposal 5. Johny travel from House to office and returns have been allowed as business expenses. 6. Johnnys son salary has been lessened by 5000$ as it exceeded the commercial rate allowable by commissioner. 7. Closing Stock considered at lower of cost or realizable value. 8. doubtful debt of 30000$ (Loss on account) considered as loss of doubtful debt. 9. lunches expenses of business have been allowed as business expenses because it was for buyers of business 10. previous year loss of 40000$ have been reduced from current year profits. It is assumed that they have been carried forward this year. References Martin, In the case of revaluation of assets2001 Input Tax Credits - The Core Mechanism of GST, viewed 11 September 2017 https://www.tved.net.au/index.cfm?SimpleDisplay=PaperDisplay.cfmPaperDisplay=https://www.tved.net.au/PublicPapers/June_2001,_Sound_Education_in_GST,_Input_Tax_Credits___The_Core_Mechanism_of_GST.html Hopewell, L 2012, Australia tax inquiry opens submissions, viewed 12 September 2017, www.zdnet.com.au. Fullerton,I.G, Deutsch, R, management, M.L, Hanley,P Snape, T 2017, The Australian Tax Handbook Tax Return Edition 2017, Thomson Reuters Kenny, P, Blissenden, M, Villios, S 2016, Australian Tax 2017, Thomson Reuters: Australia Kobestky, M 2005, Income Tax: Text, Materials and Essential Cases, Sydney: The Federation Press Pratt, J. W Kulsrud, W N 2013, financeTaxation, Oxford university press. Renton N.E 2005, Income Tax and Investment, 2nd edition, Sydney Sadiq, K, Coleman, C , Hanegbi, R, Jogarajan,S, Krever, R, Obst, R, Teoh, J Ting, A 2017, Principles of Taxation Law 2017, Law book Australia
Tuesday, December 3, 2019
To What Extent Can the Iceman Ice Maiden Be Considered Similar Essay The ice man and the ice maiden, compared, both have similarities and difference, There are many different factors involved when determining how similar the ice man and ice maiden can be considered. Factors that should be taken in consideration are things like the discovery, evidence, common similarities with the bodies and the their deaths. The discovery and how they discovered held many similarities and differences. First off, the obvious is that they were both frozen, in areas of cold temperature. But how they were found, the way they were excavated has much difference. The iceman also known as Ã¢â¬ËOtziÃ¢â¬â¢ was discovered on the ground accidently by tourists, between Italy and Austria, The Alps, confused as a modern day murder, with his items scattered everywhere around him. While the ice maiden discovered in a coffin or Burial Chamber, in Utok (near the modern day border between China and Russia), The excavation process also showed differences. OtziÃ¢â¬â¢s excavation of his body was very unprofessional. For tools, they used ice picks and ski poles which are not proper excavation tools. But for the Ice maidens it seems as if they were more careful and more professional. We will write a custom essay sample on To What Extent Can the Iceman Ice Maiden Be Considered Similar specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on To What Extent Can the Iceman Ice Maiden Be Considered Similar specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on To What Extent Can the Iceman Ice Maiden Be Considered Similar specifically for you FOR ONLY $16.38 $13.9/page Hire Writer They had slowly defrosted it by pouring hot water on the ice. It seems that Otzi death was accidental or murder while The Ice Maiden was much more organized and prepared. There were also complications with OtziÃ¢â¬â¢s discovery and excavation. The evidence with the bodies also had their similarities and differences. They did both have evidence and items with their corpses. But the items and evidence were very different. Otzi was found with weapons and other things that had related to his time. His clothing, weapons and miscellaneous had given us a better understanding of Otzi and his life (e. g. rass cape, bear cap, dung of animals, copper axes) But there was a dilemma about his excavation and evidence, after the news broke out about his discovery tourists took artifacts as souvenirs from the site of his body. But with the Ice Maidens Evidence It was left untouched and not looted. With the Ice Maiden the evidence with her was totally different. The only thing in common was the ther e was unique clothing with her aswell. Both Items of clothing were preserved but the Ice Maiden was completely intact. Other things also found with her were dead animals, horses, and food. So the evidence says they had animals similar. The reasons for the ice maidens were that they were transport to the afterlife, and for Otzi a clear reason for it has not been determined but it could have relations with his profession. They also had similarities with having acupuncture and Tattoos. There were also similarities and differences in their deaths. They were both frozen is the biggest similarity that they hold. OtziÃ¢â¬â¢s death was by injury. Evidence, X rays, and Cat Scans show that Otzi had major wounds before his death. So this is the most probable reason why he died. He had a deep cut on his hand and arrow injuries on the left side of his chest caused by an arrow head. With this, it would have caused a lot of internal bleeding and would eventually lead to death if left untreated. But injuries after his death had also occurred such as broken ribs. This suggests that a lot of pressure was being put on his chest and/or was lying on something very hard. There was also evidence of pressure on the side of his head after his death. His position was also an unnatural position, the left arm is extended to the right and flatly pressed on the neck under the chin, the outer ear was folded over. Unlike Otzi, it would seem that the Ice maiden was left untouched and her position was as if she was sleeping. She was surrounded by six horses along with decorative items such as snow leopards, which were carved from wood and wrapped in gold leaves. In Conclusion, the similarities between the Ice Man and Ice Maiden were very basic and not that similar at all. They were discovered different ways, excavated differently, had totally different types of evidence around them and the state that they were left in was also different. There are only few similarities. So the Ice maiden compared to the Ice man, they were not that similar in the first place. (Sorry for No Bibliography I Mainly Used My Work Book Received From School)