Wednesday, December 25, 2019

Understanding Taxation Of Returns On Property Holdings Essay

Understanding taxation of returns on property holdings is necessary before entering and investing in Australian market. A comprehensive study of the government regulations and the existing tax structure will help individuals and corporate in making informed choice about investing in the precarious housing market. Australia, officially the commonwealth of Australia is a country comprising six states, namely, New South Wales, Queensland, South Australia, Tasmania, Victoria and Western Australia. To govern these states, the federal system is divided into three broad categories which are Federal government, state government and local government. The Federal government has the power to make the laws for all Australian Territories. Specific areas of legislative power are given to the federal government which includes taxation, defense, foreign affairs and postal and telecommunications services. The state government is permitted to pass laws related to any matter that is not controlled by the Commonwealth under Section 51 of the Australian Constitution . Some of the key responsibilities handled by the state government are -Agriculture, Education, Electricity and gas supply, health, housing, public transportation and law and order. Local government also known as local councils, handle community needs like waste collection, public recreational facilities and town planning. The State government oversees the work and responsibility of the local government and decides whatShow MoreRelatedNozicks Argument Against Redistributive Taxation1621 Words   |  7 Pagesof the owner of the holdings. He mentions here that the only State that is justified in carrying out any duties is the ‘minimal state.’ The minimal State is one that is only limited to the enforcement of of contracts and protection of individuals, etc. Any more intervention from the State, according to Nozick, is a violation of right against the people. The purpose of this essay is to examine Nozick’s argument against redistributive taxation to prove that eliminating taxation means getting rid ofRead MoreTaxation and the High Net Worth Individual1214 Words   |  5 Pagesstrategies in order to address the risk in their portfolios or to e arn extra income (like in a covered write). Typically, the wealth of a high net worth individual is not entirely locked up in the investment portfolio either there can be things like art, property, or businesses that form part of the individuals total net worth. As well, more exotic instruments might be utilized as well, for example emerging market debt, foreign sovereign debt, exchange traded funds, commodities and currencies, futures andRead MoreHow Income And Its Impact On Financial Reporting1046 Words   |  5 Pagestopic Effectively managing a company is exclusively important for executives to understand both U.S general accepted accounting principles (GAAP) that govern financial reporting and tax implications of transactions. Corporations with a better understanding of Internal Revenue Code are able to deduct their tax expenses to the government, which will result in more cash to pursue profitable business opportunities. Since the GAAP and IRC differ from each other in objectives, many differences exist betweenRead MoreTX2 exam7040 Words   |  29 PagesCGA-CANADA ADVANCED PERSONAL CORPORATE TAXATION [TX2] EXAMINATION June 2009 Marks Time: 4 Hours Notes: 1. 2. 3. 4. 20 This examination is based on the Canadian Income Tax Act (ITA) and its Regulations consolidated to July 2008. To clarify your answers, you may reference them to the applicable provisions of the ITA and its Regulations (except for Question 1, which is a multiple-choice question). Round all calculations to the nearest dollar. All calculations must be shown inRead MoreEssay Summary : Why Give Your Estate Property?1739 Words   |  7 PagesWhy give Your Estate Property? Obviously, most Americans dont have a substantial estate portfolio. However, a lot of them can enjoy huge budgetary advantage and as well give a beneficent advantage to the public. One of the favorable circumstances to the giver is that the amount of the duty deduction is dictated by the present market estimation of the property, rather than the cost of the property when it was bought (Moreover, by giving a property as an alternative to offering it for sale, a donorRead MoreChapter 1 Introduction to Federal Taxation and Understanding the Federal Tax Law1861 Words   |  8 Pages543 Chapter 1 Introduction to Federal Taxation and Understanding the Federal Tax Law TRUE-FALSE QUESTIONS—CHAPTER 1 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. The majority of dollars collected by the U.S. government come by way of corporate taxation. Prior to the Sixteenth Amendment direct taxes were illegal. All U.S. taxes are based on an individual’s income. Customs taxes are imposed on exports toRead MoreIncome Taxation Solutions Manual 1 300300 Words   |  1202 Pagesas a small business corporation and a subsequent sale of shares would be entitled to the Buckwold and Kitunen, Canadian Income Taxation, 2012-2013 Ed. Solutions Manual Page C-1 Copyright  © 2013 McGraw-Hill Ryerson Ltd. capital gain deduction of $750,000. Although Court will be subject to further taxation when dividends are paid to him from the corporation, double taxation will not occur to the extent that income consists of business income below $500,000 annually or investment income. This resultsRead More Locke On Distribution Essay3207 Words   |  13 Pageson who you talk to), widely debated, or caused more controversy than the old Oxford gradÕs theory of property. Some are shouting from the left that Locke argues a rights claim for subsistence for all individuals, that it may even support MarxÕs theory of exploitation. Yelling back are those from the right who claim that he formulates a moral justification for capitalist appropriation of property. Then of course there are those somewhere in between who are telling everyone to shut up because LockeRead MoreTransfer Pricing20501 Words   |  83 Pagestax law its sources 3. Brief history of International Tax Law 4. Who gets the pie? 5. Arm s length principle : Cornerstone of International Tax Law 6. Transfer pricing methods 7. Problems with of source taxation of MNE s 8. Internet e-commerce : Achilles heel of current International taxation regime? 9. Formulary Apportionment (FA) 10. Existing uses of Formulary Apportionment systems in the world 11. Developing countries Formulary Apportionment 12. Critique of Formulary Apportionment 13. TransferRead MoreTexas Cpa Exams Requirements2814 Words   |  12 PagesEngagement Acceptance and Understanding the Assignment (12% - 16%). * For example, the topics include determine nature and scope of engagement, consider the firm’s policies and procedures pertaining to client acceptance and continuance, establish an understanding with the client and document the understanding through an engagement letter, and identify matters related to planning and prepare documentation for communications with those charged with governance. * Understanding the Entity and Its

Tuesday, December 17, 2019

The Need For Sleep - 1190 Words

The need for sleep is one of the strongest biological urges we have. One of the few that we really can’t control. And the fact is, we can die faster from sleep deprivation than food deprivation. Even though the average person will sleep for 25 years of their lives, there is no scientific consensus as to why exactly we do it. One thing we know for sure is that our brains definitely think that sleep is important. Deep in the hypothalamus, the tiny nut sized region at the base of the brain, there is a little cluster of cells that act like a timer called, the supra-chiasmatic nucleus. When we are exposed to light, this little cluster busily releases awake hormones like cortisol, and suppresses the release of sleepy hormones like melatonin. When it’s dark, it does the opposite. A second trigger for sleep is believed to be the build up of the compound adenosine in the brain. Adenosine is a by product of the neutrons and other cells when they burn up adenosine triphosphate, th e main molecule that our bodies use to store energy. Research suggests that when a bunch of left over adenosine accumulates in the brain we get sleepy. Caffeine works by bonding to the same receptors as adenosine and tricking the body into thinking it’s not tired. But when we do sleep, those adenosine levels drop as it’s gradually reabsorbed by the neurons. This is why we feel rested when we wake up for the most part. Although there are a lot of theories out there of why we sleep, there isn’t one singleShow MoreRelatedDo We Need Sleep?1051 Words   |  5 Pagesthe brain during sleep? Nerve-signaling chemicals called neurotransmitters, control whether we are asleep or awake by acting on different groups of nerve cells, or neurons, in the brain. Neurons in the brainstem, which connects the brain with the spinal cord, produce neurotransmitters such as serotonin and norepinephrine that keep some parts of the brain active while we are awake (http://www.ninds.nih.gov /disorders/brain_basics/understanding_sleep.htm). So why do we need sleep? Sleep is important toRead MoreEssay on Who Needs Sleep?1546 Words   |  7 PagesIn the United States 40% of car accidents are linked to lack of sleep (Souza). Sleep deprivation is a serious problem; people do not seem to care about or pay attention too. Everyone needs sleep; it is the mind and body’s natural way of restoring itself from a day’s work. There are four stages of sleep and according to The Better Sleep Council the first stage is when the mind is relaxing, and the eyes close. It is easy to wake someone during this stage, and people often feel like they are fallingRead MoreWhy We Need Sleep1376 Words   |  6 PagesWe Need Sleep Sleep is a very important aspect of our lives and people rely on it to re-energize them so they can continue onto the next day. Although sleep is thought to conserve energy it actually drains your metabolism by 5-10%. However, sleep is very beneficial to humans. Sleeping progresses the bodies’ growth and rejuvenates the immune, skeletal, nervous and muscular systems. Sleep also improves short-term memory, mood, efficiency, concentration, and it is actually believed that sleep alsoRead MoreDo Teens Need Sleep?1450 Words   |  6 Pages Teens Need Sleep â€Å"For better teen health, push the snooze button on school start times† (Ornes). There are many risks connected to starting school too early that go from health risks to far more things. Even though changing school start times may be costly schools should start later because moving back start times would increase academic performance, lessen health problems , and reduce safety risks. The average start time of schools is 8:03 A.M (Wheaton, Ferro, and Croft 810). 8:03Read MoreStudent Sleep : Adjusting And Their Needs2175 Words   |  9 PagesStudent Sleep: Adjusting to Their Needs No teenager enjoys awakening to the sound of a noisy and annoying alarm clock. Rising from bed at five or six a.m. with heavy eyes and stumbling to the shower is no way to start the school day, especially when having worked on homework until 11 or 12 p.m. Half asleep, high school students pour their cereal, eating and thinking like zombies. Even as they make it out the door, the sun is still down and the sky is still dark. Thankfully, once the studentsRead MoreThe Human Body And Body Needs Sleep835 Words   |  4 PagesTo Sleep. Everyone knows the human body needs sleep. For some people, sleep is what they enjoy most, but why do human beings need sleep? Why is the urge to collapse into the warm safety of our beds so tempting? Why are we so grumpy when we don’t get enough sleep? Sleeping isn’t only relaxing but it is also helpful to your brain and body. â€Å"We have to sleep because it is essential to maintaining normal levels of cognitive skills such as speech, memory, innovative and flexible thinking. Sleep alsoRead MoreWhy Do We Need Sleep?1713 Words   |  7 PagesWhy Do We Need Sleep? Typed By: Miracle Taylor Regulating sleep is something our bodies do that is as natural as eating, drinking, and breathing. This implies that sleeping serves a similar role in our health and well being. Even though it is difficult to answer the question â€Å"Why do we need sleep?† scientists have developed several theories that may explain why we spend a third of our lives sleeping. Comprehending these theories can help expand our appreciation of the functionRead MoreSleep Disorders : Needs Assessment And Rationale1367 Words   |  6 PagesNeeds Assessment and Rationale While there are several sleep disorders that can cause an individual to experience the effects of insufficient sleep, insomnia is one of the more common culprits. It is characterized by consistent troubles falling and staying asleep, as well as untimely early rising and an overall sense of subpar sleep quality. These night time symptoms consequently translate to excessive daytime fatigue, a reduced ability to focus and functional impairment (Stanford Medicine, 2011)Read MoreStudents Are Not Getting The Proper Sleep They Need1272 Words   |  6 PagesStudents are not getting the proper sleep they need. School start times around the nation begin at around eight in the morning. If students need to balance a large load of after school activities, these early start times may be difficult for some to adjust on. The patterns of teenager’s lives keep them up anyway and make them need to sleep later into the morning. Therefore, High schools need to start at least 30 minutes later in t he day to help students, schools and society. If schools started thirtyRead MoreWhat Is Sleep And Why Do You Need It? Essay1041 Words   |  5 Pages12-6-16 P2 What is sleep and why do you need it? People have many different theories of why we need it but if we don’t sleep how can it hurt us. Many people can be affected by different amounts of sleep. So how can you get better sleep or even just less without feeling the effects or tiredness. So how can sleep really affect your mood? Sleep has been linked to many different theories of why we sleep. One of the first ever Theron s the inactivity theory, this describes sleep as protection from

Monday, December 9, 2019

Gaining and Sustaining Competitive Advantage †MyAssignmenthelp.com

Question: Discuss about the Gaining and Sustaining Competitive Advantage. Answer: Introduction Toyota is a multinational company in Japan, they are known as one of the largest manufacturers in automobile sector who sells over 7.5 million models in continents. Toyota has created distinctive set of values and principles that have been rooted in constructive years in japan. Toyota in Australia being a subsidiary markets various Toyota products and advertise them manages business operations and motorsports in Australia. They have announced that they have become a national distribution and sales company by the end of 2017. Their strength and weakness lies in the strong market positioning and their wide spread distribution channels on the other hand their product recalling affected brand image also the poor allocation of resources lead to few losses. . The competitive advantage of Toyota in home country as well as Australia is been discussed here under and how they operate in Australia. This company is in the mature stage of its industry life cycle (Anon, 2017). Toyotas operations in Japan Toyota is one of the renowned industry leader in manufacturing. Their operating system is an integrated socio-technical, they manufacture and organize logistics for automobile manufacturers which include suppliers and customers. Their approach is built on Just-in-time production which was created by the founder of Toyota. This approach helps to eliminate waste and design in a way that it lessens the burden and the inconsistency to achieve the smooth system of delivering the expected outcomes. Just-in-time explains everything clearly that company should make what is needed at the time and the fixed amount which is needed at that moment only. An another operating system of Toyota is Jidoka and it is used in Toyota production system to automate but with a human touch, it simply means an automation which require human to operate but work is done in automation (Toyota Australia, 2017). The automation help rapid detection of any mistake and their correction in the particular process where it occurred and in this way it ease the process of the workers need to judge the operation whether it works normal. Sometimes one has to wait for the final product and it is not sure that product will come out as expected there are always the chances of occurrence of defective products. Automation help them to detect any defect at an earlier stage only (Kumar et al., 2013). Toyota operates in Australia in a different way as compare to its home country. It has become the largest vehicle exporter who is shipping more than to 13 markets overseas. Toyota has been more simplified and got a manageable environment in Australia which has reduced the requirement of remote support. The operation system in Australia has given the company a flexibility to respond in market and enable them to achieve profits by reducing costs through various planned activities for longer term plans. As Australia is about customer-oriented mind set so the approach of just-in-time does not work here exactly the same it does in Japan. It has transformed its operating system from heterogeneous to consolidated one. One of the benefit they get in Australias operating system is their cost of service has been substantially reduced in order to improve the cost of ownership. The customers in Australia are about the design of cars rather than its functions, they are after customization in this way the improvisation and modernization has been made in end-user experience which ultimately lead to another level of success in operations in Australia. It also provides seeks to improve their processes. They form manufacturing strategies effectively in regard to design flexible and efficient processes that allow them to standardize their products keeping in mind the customers requirements (Rothaermel, 2016). Competitive advantage in Japan In spite of poor resources in Japan, Japanese companies have managed to use scarce resources in a way and adapt successfully in the global competition including geographical factors which affects the success of a company at both national and corporate level. Toyotas philosophy is about continuous improvement in their operation processes and adopt VRIO framework where this organization has acquired attributes and combinations of different attributes which will allow Toyota to perform the best from its competitors (Hines, 2016). VRIO framework helps in determining the competitive potential, values, rarity which enables the company to improve its overall efficiency by organizing its planning for the usage of resources. The competitive advantage of Toyota consists the characteristics of detecting problem at earlier stages and solving them by making continuous improvements (Laszlo, 2017). In Japan they have adopted radical redesign of their business processes, provide time to time employe e training so that quality can be maintained and keep them updated about the latest technologies. The success is mainly depend upon how the processes work in the alignment of particular objectives, Toyota has implemented few efficient strategies and invented Just-in-time approach, inventory strategy by synchronizing their processes towards lean production which make sure it eliminates waste produced in varied areas of production. There objectives are clear saying automation would require less human effort, just-in-time require less amount of time to deliver products by reducing the in-process stock or inventory and it shows high responsiveness towards customers (Hatch, 2015). Competitive advantage in Australia Toyotas competitive advantage in Australia is innovation, the key to survive in market for a long term prosperity. The hi-tech and innovative products are the factors which would help a company to survive and grow (Fujitsu.com, 2017). They develop the leading-edge technologies to innovate and make lighter material or customize as per consumers requirement. It can be said that it is more about customer centric strategy that they adopted because Australia has got high level of education and their research and development base are their strength which can be utilized in ways to enhance the functionalities of products to compete with other automobile companies. The continuous improvisation in their product lines gives them an advantage of highly efficient production and attract brand positioning in market. Their strategy is to chase new markets in order to spread all over to survive for long they have got ample of natural resources and added to the fact the innovation allow them to use w isely the natural resources which tends to make lighter material (Barney, 2014). References Anon, (2017). [online] Available at: https://scholar.harvard.edu/files/tnkomo/files/analysis_of_toyota.pdf [Accessed 12 Oct. 2017]. Barney, J.B., 2014. Gaining and sustaining competitive advantage. Pearson Higher Ed. Fujitsu.com. (2017). Toyota Australia Transforms End User Computing With Fujitsu - Fujitsu Global. [online] Available at: https://www.fujitsu.com/global/about/resources/case-studies/030414-cs-toyota-australia.html [Accessed 12 Oct. 2017]. Hatch, N.W. and Howland, C., 2015, January. When Does Competitive Advantage Improve Customer Welfare?. In Academy of Management Proceedings (Vol. 2015, No. 1, p. 18091). Academy of Management. Hines, P., 2016. Toyota supplier system in Japan and the UK. In Developments in Logistics and Supply Chain Management (pp. 113-124). Palgrave Macmillan UK. Kumar, V., Jones, E., Venkatesan, R. and Leone, R.P., 2013, May. Is market orientation a source of sustainable competitive advantage or simply the cost of competing?. American Marketing Association. Laszlo, C. and Zhexembayeva, N., 2017. Embedded sustainability: The next big competitive advantage. Routledge. Rothaermel, F.T., 2016. Competitive Advantage in Technology Intensive Industries. In Technological Innovation: Generating Economic Results (pp. 233-256). Emerald Group Publishing Limited. Technology, M. (2017). Manufacturing Innovation: Lessons from the Japanese Auto Industry. [online] MIT Sloan Management Review. Available at: https://sloanreview.mit.edu/article/manufacturing-innovation-lessons-from-the-japanese-auto-industry/ [Accessed 12 Oct. 2017]. Toyota Australia. (2017). Toyota Production System. [online] Available at: https://www.toyota.com.au/toyota/company/operations/toyota-production-system [Accessed 12 Oct. 2017].

Monday, December 2, 2019

To Homer by John Keats free essay sample

Within the Mythological Criticism approach, Keats illustrates the use of different archetypes, including the archetype character; example of this is illustrated in the verse So thou wast blind! – but then the veil was rent, we can infer that the author wants to make certain allusion to the Greek Poet Homer, who was blind and was known in his time as a figure of reality and legend, author of the Great Epics The Iliad and The Odyssey. (VIII century BC). On the other hand, Keats mentions various gods of Greek Mythology, example we have: For Jove (Zeus Jupiter) uncurtained Heaven to let thee live,; And Neptune made for thee a spumy tent, and â€Å"And Pan made sing for thee his forest-hive†; these three lines the author may want to express the kindness and protection that Homer should have them on Earth, Heaven and the Sea and the fear of unconsciousness. These are examples of the different Mythic Archetypes in the Poem. We will write a custom essay sample on To Homer by John Keats or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In addition, we can infer that the author refers to a situational archetype To visit dolphin-coral in deep seas, as an allusion to the beauty of the deep sea and the golden fish, popularly called the dolphin. Within the poem is also identified a symbolic archetype darkness / light, this archetype describes symbolic polarity between life and death Aye, on the shores of darkness there is light. The poem can be considered as an apostrophe devoted to the absence and disappearance of the poet Homer, we can also qualify it as a praise or prayer to Homer, who was one of the leading poets in the history of Greek Mythology