Earth Science Essay Example | Topics and Well Written Essays - 1000 words

Earth Science - Essay Example As a rule, their relationship with different creatures, for example, that delineated in a natural pecking order, gives an impression regarding the spot or territory a specific evolved way of life is available. With regards to the model over, one should seriously think about a field as where this natural pecking order happens. Certainly, this isn't something you will see on a marine biological system. Then again, scholars take a gander at living beings at a closer way. They take a gander at their anatomical structures, and how these structures permit them to work and live in the territory where they are found. They likewise concentrate how creatures recreate so it can exist for many years Biomes are general depictions of zones dependent on the sorts of vegetation present and the adjustments that the creatures need to experience to thrive in such zones. It is not quite the same as a zoogeographical district, in that the last are explicit zones on Earth characterized by the creatures li ving around there. These locales are separated by seas, mountain extents, or pastries (http://www.britannica.com/EBchecked/subject/202763/faunal-area). Two sorts of biomes are desert and tundra. Deserts are dry territories of the Earth where precipitation is under 50 cm/year. All things considered, the plants present in these regions have water holding properties, such a thick fingernail skin to forestall exorbitant water dissipation. Too, they will in general be nearer to the ground, and their leaves have constrained surface region (http://www.ucmp.berkeley.edu/displays/biomes/deserts.php, 2007). Then again, plants in tropical woods show wide decent variety, with huge shades blended with little bushes in the middle of them. The plants are additionally tall, boosting the measure of light present without making up for the water misfortunes that may happen upon vanishing http://www.ucmp.berkeley.edu/displays/biomes/forests.php, 2007). 2. Forrested regions will in general have acidic a nd less organized soils than that of meadows since backwoods tree leachates are acidic in nature (http://www.soils.wisc.edu/courses/SS325/formation.htm#organisms). Beside the living beings present in the dirt, the atmosphere, parent material, and time are significant elements that influence soil improvement. In particular, parent material influences significantly the dirt turn of events. The substance and mineralogical piece of parent material decides the viability of enduring powers. For instance, that comprised of for the most part silica may not be as adequately endured as that of soil made out of calcium carbonate. Too, the descending development of water is constrained by the porousness of the material. Notwithstanding, on specific events, other soil-framing factors are a higher priority than the parent material. For instance, a plant developing on sandy soil with low dampness content is still better than another which is developed on dirt, given that the previous is in territo ry with preferred precipitation over last mentioned. Also, time is significant, with the end goal that a moderately old and endured soil contain more supplements, both natural and inorganic, than a generally youthful soil that has not experienced much enduring yet http://www.soils.wisc.edu/courses/SS325/formation.htm#climate. Through time, the outside of the Earth is changed by outer and inner procedures. Outer procedures are driven by sunlight based vitality, and incorporate breeze conveyed debris, glaciation, stream disintegration, water cycle, the maritime dissemination framework and enduring. Then again, inner procedures driven by radioactive rot underneath the Earth’

Autonomy Vs. Paternalism In Mental Health Treatment Essay Example For Students

Self-rule Vs. Paternalism In Mental Health Treatment Essay Self-rule Vs. Paternalism In Mental Health Treatment Essay The task for this Ethics class was to survey Mr. Jacobs treatment, as portrayed by the New York State Commission on Quality of Care for the Intellectually incapacitated (1994). The class was additionally approached to remark on the major issues for every one of the three points of view. The offices, family and audit board were to be incorporated. This understudy will start with a fourth point of view; that of Mr. Gordon. In the Matter of Jacob Gordon (1994), is the tale of the most recent eight years of a mentally debilitated keeps an eye on life. Mr. Gordon seemed to waver between making progress toward self-sufficiency and tolerating the help of his family. Lamentably, it showed up by this record the families support was most certainly not interchangeable with self-rule. It didn't give the idea that Mr. Gordon had ever wanted or looked for organization mediation for himself. Mr. Gordons relationship with the emotional wellness framework had all the earmarks of being set apart by force and control issues. Purchasers/ex-patients regularly report a sentiment of imperceptibility; they sense that their perspectives and wants don't make a difference (Carling, 1995, p.79 ). The commissions report (1995) talked about a few frequencies where Mr. Gordon evaded to his longing for self-governance. Mr. Gordon didn't wish to live in a administered setting. Mr. Gordon didn't wish to go to amass day treatment settings. Mr. Gordon didn't wish to utilize prescription in the treatment of his psychological wellness issue. Without prescription his conduct was considered unsuitable what's more, didn't allow him the chance to have any of these decisions. Decision is a right-not a benefit to be managed by acceptable conduct (Penny, 1994, p. 29). Mr. Gordons right of decision was constrained despite the fact that he lived in his condo freely. The state of his condo was investigated. His drug was firmly observed; now and again to the extent that he was coordinated to leave his home to get drug that was given to him squashed, trying to safeguard its ingestion. Indeed, even people groups freedoms in an exceptionally controlled board and care home might be hardly more prominent than in a clinic ward (Rubenstien, 1994, p.54). In Mr. Gordons case even inside the holiness of his own home, his freedoms were hardly more prominent than in a clinic ward. Other than his independence the second issue for Mr. Gordon seems, by all accounts, to be the requirement for security and backing. For this, Mr. Gordon went to his family. The report (1994) calls attention to that Mr. Gordon mentioned his mom be constrained in her capacity to get to individual data. He kept on requiring her help and help in spite of the fact that this met she kept on being excessively engaged with his life. It was his mom he went to when he had issues with a flat mate. It was his mother who was used when Mr. Gordon was less consistent. It was Mr. Gordons family who guaranteed that he had proceeded with emotional well-being directing and benefits. It was additionally Mr. Gordons family who gave off an impression of being the point of convergence of any plans for Mr. Gordon. .. .desires, destined to be run by programs increasingly committed to adjusting hypochondriac families than individuals with schizophrenia (Rubenstien, 1994, p.55). Mr. Gordon stayed sheltered and near his family by giving up his self-sufficiency. Mr. Gordons security was the most significant issue for the family. Optionally to his security, Mr. Gordons family wished him to have the chance to partake in programming that would aid his health. For Mr. Gordons family, health appeared to compare to a standard of conduct that his mom by and by saw as typical. The family were not bound to any code of morals or constrained to comprehend their inclinations or partialities in their children case. Absolutely, to state that the family worked on the reason of paternalism is putting it mildly. Morally, the Gordons accepted that they were the most defended to talk in the best interests of their child. The vitality that the Gordons put into pushing for what they accepted, was in their children wellbeing, is a declaration to the profundity of the emotions they had for their child. .uee68c630e2ac34f48ab2c399f77aac0b , .uee68c630e2ac34f48ab2c399f77aac0b .postImageUrl , .uee68c630e2ac34f48ab2c399f77aac0b .focused content region { min-stature: 80px; position: relative; } .uee68c630e2ac34f48ab2c399f77aac0b , .uee68c630e2ac34f48ab2c399f77aac0b:hover , .uee68c630e2ac34f48ab2c399f77aac0b:visited , .uee68c630e2ac34f48ab2c399f77aac0b:active { border:0!important; } .uee68c630e2ac34f48ab2c399f77aac0b .clearfix:after { content: ; show: table; clear: both; } .uee68c630e2ac34f48ab2c399f77aac0b { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; darkness: 1; progress: mistiness 250ms; webkit-progress: haziness 250ms; foundation shading: #95A5A6; } .uee68c630e2ac34f48ab2c399f77aac0b:active , .uee68c630e2ac34f48ab2c399f77aac0b:hover { obscurity: 1; progress: murkiness 250ms; webkit-change: haziness 250ms; foundation shading: #2C3E50; } .uee68c630e2ac34f48ab2c399f77aac0b .focused content territory { width: 100%; position: rel ative; } .uee68c630e2ac34f48ab2c399f77aac0b .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; content beautification: underline; } .uee68c630e2ac34f48ab2c399f77aac0b .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .uee68c630e2ac34f48ab2c399f77aac0b .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; fringe sweep: 3px; box-shadow: none; text dimension: 14px; text style weight: intense; line-tallness: 26px; moz-outskirt span: 3px; content adjust: focus; content improvement: none; content shadow: none; width: 80px; min-tallness: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: supreme; right: 0; top: 0; } .uee68c630e2ac34f48ab2c399f77aac0b:hover .ctaButton { foundation shading: #34495E!important; } .uee68c630e2ac34f48ab2c399f77aac0b .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .uee68c630e2ac34f48ab2c399f77aac0b-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .uee68c630e2ac34f48ab2c399f77aac0b:after { content: ; show: square; clear: both; } READ: Gender Bias in the court Essay The offices essential issues had all the earmarks of being their obligation and duty. Taking a gander at the commissions report and connected reactions from organizations (1995), it seems like the entirety of the offices and specialists included were excessively conscious of the inclusion of Mr. Gordons family. This over-contribution with Mr. Gordons mother was reasonable when it was unveiled that she had grumbled to state authorities, at whatever point offices didn't react such that she accepted to .

Blog Archive Mission Admission Write Sincerely; the MBA Admissions Committee Will Believe You

Blog Archive Mission Admission Write Sincerely; the MBA Admissions Committee Will Believe You Mission Admission is a series of MBA admission tips; a new one is posted each Tuesday. Candidates are often skeptical about whether MBA admissions committees will believe their stories. After all, is anyone available to corroborate that  you  were what made the difference in a particular situationâ€"that  you  had that particular innovative idea? The response to this concern is pretty simple: if what you are describing actually happened, you do not need to worry about your credibility. You just need to write about your experience with sincerity. If you can offer details about the events as part of a narrative, the story will unfold logically and truthfully and will have its desired impact. Conversely, if your story is basic and vague, it will not come across as compelling (regardless of its veracity). An equally important point is that you are innocent until proven guilty. The MBA admissions committee  is not assuming that you are a liar and reading your applications seeking proof of facts that are in doubt. They are taking stories at face value, recognizing that truth is sometimes stranger than fiction and that strong candidates will stand out on the strength of their experiences. In addition, if you accomplished something truly remarkable, you can always ask your recommender to emphasize this in his/her letter. This does not mean that the committee is seeking proof and that if something is not highlighted in a reference, it will not be believed. Still, your recommender can play an important role in legitimizing certain accomplishments. Share ThisTweet Mission Admission

Progression of Love in Ernest Hemingways A Farewell to Arms

The Progression of Love in A Farewell to Arms There are two major themes in A Farewell to Arms that Hemingway clearly conveys: war and love. The war theme is obvious because the book is set during the World War. The theme of love is less obvious, it begins faintly because of the uncertainty between Frederick Henry and Catherine Barkley. Neither desire love or commitment to anyone, but act upon their desires of passion. As the story progresses, so does their love. The strength of their love is enforced by various understandings and agreements. Love is the theme that closes the book, leaving a final allusion of what their love is about. When the two first meet, Catherine is still dealing with the death of her fiancà © in†¦show more content†¦At this point, Henry does not know anything of love. Throughout the whole First Book, Henry ignorantly disregards any possibility of love.  ³I knew I did not love Catherine Barkley nor had any idea of loving her ² (30). He willfully entered a relationship with Catherine, but did not have serious intentions with her, yet. To him it was just a  ³game ... in which you said things ² like  ³I love you ² (30). Henry casually speaks of this so-called love to Catherine, but her past experience with her fiancà © have made her cautious when dealing with love. She knows the reality of love and the extent of Henry ¹s feelings,  ³You don ¹t have to pretend you love me ² (31). Henry himself is puzzled by the concept of love and asks the priest for his interpretation of the subject. The priest explains to him that his present feelings are  ³only passion and lust ² (72). Therefore, Henry decides that if this is all he feels, then he could never love anyone. His misconception of love puts him at a disadvantage with Catherine. It isn ¹t until after he is wounded, that he realizes that he is actually in love with Catherine.  ³When I saw her I was in love with her. Everything turned over inside of me ² (91). This sudden revelation stems from the trauma that he has just endured on the front line and with his leg wound. It is likely that Henry would eventually fall in love with Catherine, but his near death experience definitely sped up the declaration. Henry genuinelyShow MoreRelatedThe Death Of Franz Ferdinand Of Austria1736 Words   |  7 Pagesacting â€Å"neutral† journeyed to Europe and joined other Allied armies. At the time, Ernest Hemin gway was an American soldier who joined the Red Cross as an ambulance driver on his quest to see the war (Ruediger). After the war, he wrote A Farewell to Arms, a self-inspired story about his experiences. Hemingway’s atypical novel, set amidst the chaos of WWI, describes a heartbreaking romance that teaches that even love cannot prevent suffering. The beginning of the war was similar to the beginning ofRead MoreThe Sentimental Education of Frederic Henry (Hemingway’s Other Possible Title)975 Words   |  4 Pages Ernest Hemingway’s protagonist Frederic Henry says A Farewell to Arms with a double meaning. The novel title is word play reflective of first, Frederic’s desertion of the war. His second farewell is to the arms of his beloved, Catherine Barkley after her death in childbirth. Wandering stoically through life, looking for some natural progression, Frederic lets one circumstance lead him to the next. At first, Frederic exhibits the hedonistic aspirations of a college fraternity pledge, motivatedRead More Frederick Henry Discovered Essay1901 Words   |  8 PagesIn A Farewell to Arms, Ernest Hemingway uses his idea of the code hero to introduce us to an amazing character. Hemingway takes his own ideas and conveys them through Frederic Henry. During World War I Frederic Henry proves to us that war and lost love can change a strong and willing man. Most men are not willing to change and Frederic Henry realized that in order for him to survive the many problems he was fac ed with, he would have to become a more mature man, love and solider. Hemingway’s codeRead More Essay on Natural Symbolism in A Farewell to Arms1723 Words   |  7 PagesNatural Symbolism in A Farewell to Arms      Ã‚  Ã‚  Ã‚  As with many other authors of fictional novels, Ernest Hemingway was often noted for his use of symbolism in his numerous pieces of literature. Natural symbolism plays a significant role in Hemingway’s novel, A Farewell to Arms. This novel uses aspects of nature to structure the plot and provide symbols that replace human emotions.      Ã‚  Ã‚   Nature serves as a source of symbols which replace human sentiment or feelings, making the situationRead MoreThe American Style : Ernest Hemingway s Writing Method1964 Words   |  8 PagesThe American Style: Ernest Hemingway’s Writing Method It is extremely rare when someone enters the world of literature and essentially changes everything. Ernest Hemingway is one of these people. His style of writing is unique compared to anybody before him. He has reserved his spot amongst the most influential authors of all time, basically defining the style of American literature. This style includes basic sentence structure with less adjectives, deeper meaning behind the simplicity, useRead MoreErnest Hemingway s `` A Farewell Of Arms `` : War And Its Effects On Individuals And The Relationships2464 Words   |  10 PagesErnest Hemingway’s story, A Farewell to Arms, is a story of war and its effects on individuals and the relationships between them. Hemingway writes about how war may create stronger social bonds while simultaneously degrading societal integrity. Whether it is the social integrity of individual character or the society as a whole, both are degraded within A Farewell to Arms. A theme Hemingway conveys throughout A Farewell to Arms is the uninviting truth of war. The uninviting truth is that war only

Essay about HIV Vaccine Clinical Trials The Standard of...

Human immunodeficiency virus type 1 (HIV-1) is a retrovirus infecting approximately 35.3 million people worldwide that leads to the development of acquired immunodeficiency syndrome (AIDS). HIV-1 selectively infects certain host immune cells, including CD4+ T cells, macrophages, and dendritic cells, resulting in the continual depletion of the host immune system (Global Report, 2013). More specifically, HIV-1 prevalence is concentrated in sub-Saharan Africa and other developing countries worldwide. In recent years, there has been much effort devoted to developing an effective vaccine against HIV-1. The vaccine clinical trials are typically held in these developing countries where HIV-1 prevalence is highest. The dilemma that continues†¦show more content†¦Currently the best standard drug regimen available for HIV-1 infection is that of highly active retroviral treatment (HAART) (Scott Tsevat, 2006). The dilemma is that in 2006, the estimated cost per year of HAART was $ 730 per person. This excludes the fact that market prices of HAART are typically higher, especially in the US. No country in Africa, and few countries elsewhere in the developing world can afford this level of treatment (Specter, 2003). Another interesting study in 2002 found that only 39 out of the 160 countries that data was collected had a per capita health expenditure over $730, which is startling. More so, 85 out of those 160 countries spent under $300 per capita in health expenditures (The Kaiser Family Foundation, 2002). Interestingly, another study conducted showed that in 2006, Indias total per capita health expenditure amounted to $23 (Gupta Bollinger, 2006). These studies truly suggest how unobtainable these HIV-1 treatments are to the developing countries. Ultimately, this further suggests that to provide trial participants with these optimal treatments, outside entities would be required for providing the funds. Even in providing trial participants with the high est standard of care (HAART), additional expenses and obstacles must be overcome for the treatment to be truly successful. Due to the fact that HAART is associated with many potential adverse side effects, continual follow-up and monitoring of patients is required toShow MoreRelatedBackground Guide Of World Health Organization7133 Words   |  29 Pagespriorities. As outlined in its 12th Program of Work for the period 2015-2019, current World Health Organization focus areas include providing leadership on global health issues, shaping/supporting research agendas, establishing/enforcing norms and standards, providing technical support, and monitoring global health trends. Within these focus areas, priorities for the next five years include advancing universal healthcare coverage, addressing non-communicable diseases, increasing access to healthcareRead MoreAnimal Experimentation Pros and Cons Essay examples1885 Words   |  8 Pagesstatement saying almost every single medical breakthrough has resulted in the direct use of animals in the last 100 years. Can you believe this? Taking out dogs pancreases helped us discover insulin, chimpanzees helped us get a vaccine for Hepatitis B, and even the polio vaccine was tested on animals. Animal testing has also helped us treat and understand conditions like brain injury, breast cancer, cystic fibrosis, childhood leukemia, tuberculosis, multiple sclerosis, malaria, and many others. It evenRead MoreHiv Introduction10077 Words   |  41 PagesHIV From Wikipedia, the free encyclopediaJump to: navigation, search AIDS virus redirects here. For the computer virus, see AIDS (computer virus). For the village, see Hiv (village). For the administrative subdivision, see Hiv Rural District. HIV Classification and external resources Diagram of HIV ICD-10 B20-B24 ICD-9 042-044 OMIM 609423 MedlinePlus 000602 eMedicine article/783434 MeSH D006678 Human immunodeficiency virus (HIV) is a lentivirus (a member of the retrovirus family) thatRead MoreAnimal Testing Is A Significant Controversy Across The Nation Essay2191 Words   |  9 Pagesamount of reason for why animal testing is such an amazing thing. Going further into my research I found that scientists have a set of principles. According to Should animals be used in research? , 2015. Accessed 26 Oct. 2016. www.yourgenome.org/debates/should-animals-be-used-in-research, it states that â€Å"To help minimise the harm animals may experience while being studied in the laboratory, researchers are required to follow a set of principles, the ‘three Rs’. These are: Replace: Replacing, whereRead MoreAnimal Testing : The Best Option For Medical Progress Essay1844 Words   |  8 PagesAnimal research has not only benefited humans alone. Animals also have improved health and a longer lifespan. Farm animals, household pets, wild species and endangered species are all benefiting from the research controlled through animals. There are vaccines for tetanus, parvovirus, distemper, rabies and multiple other illnesses. Animal research benefits all living species and that we are able to live longer, healthier lives because of it. Supporters of animal testing feel that animal research is necessaryRead MoreGsk Annual Report 2010135604 Words   |  543 PagesGroup’s ï ¬ nancial performance throughout 2010 and its position as at 31st December 2010. The consolidated ï ¬ nancial statements are prepared in accordance with IFRS as adopted by the European Union and also IFRS as issued by the International Accounting Standards Board. Shareholder information This includes the full product development pipeline and discusses shareholder return in the form of dividends and share price movements. 58 60 64 69 71 74 84 91 94 96 101 Financial statements Directors’ statementRead MoreBiogen Analysis7823 Words   |  32 PagesExecutive Summary Biogen is a global biotechnology company headquartered in Cambridge, Massachusetts. Biogen is engaged in the research and development of biopharmaceuticals for human health care. Its main product is Avonex, a drug for the treatment of Multiple Sclerosis. Eighty-two percent of its revenues in 2000 came from the sale of this sole product. Biogen is also involved in the research of drugs for psoriasis, Crohn s disease, congestive heart failure, and cancer. Biogen believesRead MoreInformation and Communication Technology as Bedrock of the Nation13285 Words   |  54 PagesPublic health, the policy recognizes contemporary progress made in molecular biology leading to new vaccines needing field trials and more specific diagnostic methods of great epidemiological value in the control of communicable diseases. The Federal Ministry of Science and Technology will sustain as well as consolidate these; while focusing on the global research towards the control and eradication of HIV/AIDS. The increasing cost of conventional energy generation and grid connection implies that itRead MoreNursing Essay41677 Words   |  167 Pagesfindings, conclusions, or recommendations expressed in this publication are those of the author(s) and do not necessarily reflect the view of the organizations or agencies that provided support for this project. International Standard Book Number 0-309-XXXXX-X (Book) International Standard Book Number 0-309- XXXXX -X (PDF) Library of Congress Control Number: 00 XXXXXX Additional copies of this report are available from the National Academies Press, 500 Fifth Street, N.W., Lockbox 285, Washington, DC 20055;Read MoreAnnotated Bibliography: Plagiarism39529 Words   |  158 Pagesresponsibilities: Academic plagiarism and university practice. Vaccine, 30(50): 7131-7133. Rushby, N. (2013), Plagiarism. British Journal of Educational Technology, 44:  3 4. Vitse, C. L. and Poland, G. A. (2012), Plagiarism, self-plagiarism, scientific misconduct, and VACCINE: Protecting the science and the public. Organization, 19(6): 881- 889. Global Health Bibliography Carabali, J. M. and Hendricks, D. (2012), Dengue and health care access: the role of social determinants of health in dengue

Employment at Will - 1179 Words

The employment at will doctrine is such that, an employer can terminate an employee, at any time and for any cause, or no cause at all. Employment at will employees do not have an agreement and surety of continued employment, which is an issue of employee rights. There are several employees right issues at workplaces; among which, one of the biggest issue of employees is their uncertainty towards their length of work employment. This leads to a lack of job security and an unsafe, and an unfair working environment for the employee. An employee should be able to enjoy basic employee rights. They should be able to participate and be informed about what is happening, in the workplace. Moreover, they should have the right to privacy, which†¦show more content†¦If both can enjoy the freedom of contract then both deserve the freedom of speech as well. At the end, it is not fair upon the employee because he/she does not have the bargaining power and ultimately has to deal with the e mployer’s decisions, even if it is fired for reasons unknown. Employees should have the right to freedom of speech and right to privacy outside the workplace. Under Employment at will doctrine, an employer can terminate an employee any time for any reason or for no reason. In the case of the company at Fargo, the business owner made a decision to fire the employee because the employee was setting a bad reputation for the company by leaving negative comments about the company on his Facebook page. If we look at it from a utilitarian approach, then firing an employee at-will is, however, reasoned to be needed for better productivity and efficiency. To get rid of unproductive employees it is best that they are at will employees because only, then they can ensure efficiency by having productive workers and better outcome. Since employers have the right to hire and fire whenever they please, in this situation it is reasonable for the employer to fire the employee for discovering that she had left negative comments about their business on the Facebook page. In the utilitarian approach it is best to abide by those that provide greatest benefits f or greater number of people. On the other hand, employees should notShow MoreRelatedEmployment Between Employment And Employment2870 Words   |  12 PagesTASK ONE Employment Differences Casual employment normally means that one works when required mostly because the employer cannot always predict when that work needs to be done. If an individual is employed to do casual work, this must be made clear in their employment agreement. With fixed employment according to Section 66 of The Employment Relations Act 2000. Fixed employment has special rules such as, an individual can only be employed on a fixed term if there is a genuine reason such as, seasonalRead MoreEmployment At Will Doctrine : Employment1671 Words   |  7 Pages Employment at Will Doctrine Assignment 2 Strayed University LEG500 Professor Aryka Nycole Moore Julia Washington May 7, 2016 Employment at Will Doctrine At will employment is a policy of American law that describes an employment relationship in which either party can end the relationship with no legal responsibility, given there was no express contract for a certain term regulating the employment relationship and that the employer does not belong to a union. Under this legalRead MoreEmployment Discrimination And The Employment Essay2596 Words   |  11 Pagesexamines the implications of employment discrimination and the correlation to employment inequality. The unemployment rate for women and minorities is significantly higher than that of the caucasian male majority. Women are faced with obstacles that men are not. Women have to overcome gender stereotypes, child care responsibilities, and sexual harassment as obstacles, Minorities face negative stereotypes and generalizations that make them less desirable to employers. Employment discrimination is responsibleRead MoreEmployment Practices : Equal Employment Essay1303 Words   |  6 PagesEmployment Practices Equal Employment Burgos Family Medicine is an equal opportunity employer. We are committed to all our staff and applicants receiving fair treatment in all employment matters regardless of race, color, religion, sex, national origin, age and disability. In addition to federal law requirements, our office also complies with state and local laws governing nondiscrimination in employment. We want to maintain a work environment that is free of coercion, harassment, and intimidationRead MoreAt-Will Employment915 Words   |  4 PagesAt Will Employment The term at will applies both to the person hired and to the person who does the hiring. As the term suggests, both parties have the ability to end the employment whenever they wish because there are no strings attached to it (Employee Issues, 2012). In a normal contract situation, a person is employed for a specified amount of time and the individual knows that as long as a contract is in force what is expected and the remuneration that comes with the employment. This typeRead MoreEmployment Issues And Employment Contracts1709 Words   |  7 PagesEmployment Issues Employment Contracts: Awards: An award is a legal document that specifies the basic set of entitlements[1] and minimum employment standards that an employee will be provided with. They also can include the terms and conditions of employment. Most awards in public sectors refer to the National Employment Standards as well as some other basic entitlements. Awards are generally common for all companies in a particular sector However the private sector, managers and high income workersRead MoreEmployment3154 Words   |  13 Pagesfor years or long enough to not be rewarded for their work feel as if they are being punished for not being rewarded with some kind of wage increase. Thus, new employees such as Kyle who seem to be hard workers for the first couple of months of employment will soon realize that his new job is not providing him with any opportunities of growth. Mark is going to face a difficult challenge of trying to maintain employee motivation if he decides to only give a select few employees a raise. How canRead MoreEmployment Issues, Employment Relations, and Employment Relations Strategies661 Words   |  3 PagesEmployment Issues Terms and Conditions of Employment/Enterprise Bargaining Employment terms are typically individual between employers and employees, however collective bargaining can lead to collective contracts Enterprise bargaining consists of bargaining with all employees at a given organization, or all employees of a certain occupation or type in that organization, in one large contract binding on both employer and employees Productivity Gains and increased Wages There is often a basicRead MoreEmployment Issues : Employment Contracts1800 Words   |  8 Pages Employment Issues Employment contracts Awards Awards are law-enforceable documents outlining the minimum terms and conditions of employment for a particular industry. Awards in the workplace cover two main forms: †¢ Modern awards †¢ Award-based transitional instruments The modern award system covers entire industries, which provides a safety net including ensured minimum pay wage and employment conditions. The Fair Work Commission (FWC) has the responsibility of creating awards in the workplaceRead MoreEmployment And Unjustified Dismissal : Employment Essay1948 Words   |  8 PagesEmployment and unjustified dismissal I. Introduction There is a legal relationship among an employers and employee in the New Zealand’s workforce and stated in the Employment Relations Act 2000. However, an employee and an independent contractor have a particularly different relationship to an employer-employee relationship due to legal significance with the relationship of employer and employee. Since, an employer is legally responsible for the negligence of their worker s activities, but not

Taxation Law Mobilization and Trade Integration

Question: Discuss about the Taxation Law for Mobilization and Trade Integration. Answer: Introduction: Section 6-5 of Income Tax Assessment Act (ITAA) 1997 contains income as per ordinary concepts. An individual, who is an Australian resident, is required to assess the taxable income by including ordinary incomes acquired directly or indirectly from different sources of income. Ordinary income for the purpose of tax is derived from three sources, firstly, income from personal efforts that includes salary or remuneration income and wages income. Secondly, income from assets and properties including rental income from property, dividends and interest income from shares and securities are included in ordinary income. Thirdly, ordinary income also includes income from conducting a business operation in the form of retail sales, wholesale, farming etc (Fleischer, 2015). In the present case, Peta owned a house in Kew, Australia for the purpose of residence in one unit and the other unit i.e. tennis court for the purpose of sale at profit. During the current tax year, Peta received an offer to sell the courts at good condition. She spent $100,000 for the renovation of tennis court and sold it at $600,000 in the current tax year. As per the explanations on assessable income in ITAA97, sale of property is considered to be an ordinary income if it constitutes a business of the taxpayer. Further, if the intention of the taxpayer at the time of acquiring the property is not to earn profit from the sale of the asset then the profit on proceeds cannot be considered as ordinary income (Grubert Altshuler, 2016). Considering the decided case of The Myer Emporium Ltdv. FC of T (1987) 163 CLR 199 classification of profit on sale of property had been decided according to the nature and purpose of the transaction. In case the property is sold out with the profit making intention then the receipt sale proceeds cannot be regarded as revenue income. Accordingly, the profit earned from the sale proceeds would be considered as capital income and not ordinary income under section 6-5 of ITAA97 (Auerbach Hassett, 2015). Further, in the decided case of Whitfords Beach Pty. Ltd. v. FC of Taxation (1982) 150 CLR 355 it has been a rgued that a mere earning of profit from investment cannot be called as income. If the taxpayer realizes the sale proceeds of the asset or investment in a way to obtain best price then also the income would not be considered as ordinary income. Therefore, such income would be considered as statutory or capital income that is not assessable under section 6-5 of ITAA97 (Ho Wang, 2015). In the present situation, income from sale of property unit, tennis court gives rise to two situation, firstly, intention and purpose of Peta to sell the property and secondly, nature of the property transaction. It is mentioned that the purpose of acquisition of the house was to build and sell the units in tennis court at a profit. On the contrary, the asset acquired by Peta also constitutes investment as the other part of the house she used for residential purpose. Considering the decided case of McCorkell v. FC of Taxation98 ATC 2199 on profit from sale of subdivided land, it was decided by the court that since the applicant was not involved in the business of subdivision and sale of land, the realization of profit was not an ordinary income (Mehrotra Ott, 2016). Similarly, in case of Peta, it has been observed that she is not involved in carrying on a business of construction and sale of housing units. On the other hand, her intention of acquisition of the house two years back was to earn profit from sale of units of house. Hence, if the nature of acquisition of house property by Peta is considered then, the sale of tennis unit would not be regarded as an ordinary income under section 6-5 ITAA 97. The receipt of $600,000 would be constituted as capital receipt and not to be included in the assessable income. However, if the intention and purpose of acquisition of property by Peta is given the priority, then the receipt of $600,000 shall be included in the assessable income as an ordinary receipt under section 6-5 ITAA 97. The amount of $600,000 would be assessed for taxability by considering the deduction on expenses $100,000 incurred by Peta to renovate the tennis court in good condition. Hence, the balance amount $500,000 would be taxable in the hands of Peta as per ITAA97 section 6-5. Consequences of Fringe Benefit Tax The present solution reflects the consequences of Fringe Benefit Tax as per the Taxation Ruling 97/17 of Income Tax Assessment Act (ITAA) 1997. The consequences are also in pursuance with Fringe Benefit Tax Assessment Act 1986 for the year ending 31st March 2016 in the books of ABC Pty Ltd. which provided several benefits his employee Alan. Fringe benefit means certain advantages and benefits provided by employer to the employees of the organization (Nijland Dijst, 2015). Employer is liable to pay tax on such benefits at the rate specified by the Australian Taxation Office that is computed on the gross- taxable value provided to the employees. In order to determine the taxable value, two types of gross up rates are considered i.e. higher gross- up rates knows as type 1 while the other is lower gross up rate known as type 2 (Hodgson Pearce, 2015). Higher gross up rate or type 1 is applicable to the assessees paying Goods and Services Tax (GST) for the benefits provided by them to the employees. Such taxpayers are entitled to claim credit on GST, which is known as Gross Credible Benefits. On the contrary, lower gross up rate or type 2 is applicable to the taxpayers not entitled to claim credits on GST against the benefits provided to the employees (Ahmad Scott, 2015). Moreover, several benefits that are provided by the organizations or employers to the employees are exempted benefits whereas certain benefits are taxable if the value of benefits exceeds the specified limits in the ITAA 97. For instance payment of remuneration and wages, benefits provided on house rent allowance in remote area tools and electronic gadgets including mobile phones that are related to work, and laptops are not taxable (Tang Wan, 2015). Therefore, the fringe benefit tax consequences for the advantages provided by ABC Pty Ltd. are as follows: Salary $300,000 under remuneration package: It is taxable in the hands of the employee Mr. Alan, during the current tax year 31st March 2016. Since the payment of remuneration by employer falls under the exempted fringe benefit scheme, ABC is not liable to pay fringe benefit tax on salary $300,000 as per TR97/17 ITAA 97. Payment of mobile phone bill: The payment of bill amounted to $220 per month made by ABC Limited that included GST while the phone was used by Alan for the purpose of work only. Exemption on mobile phone expense is available whereas the regular payment of bill amount is not exempted from fringe benefit tax (Chadarava Raval, 2015). Therefore, ABC Limited is liable to pay fringe benefit tax @49% on the assessable value for the year ended 31st March 2016. Further, higher gross up rate would be applicable to determine the assessable value because the company is entitled to claim input credits. Phone bill allowance (including GST) (i) $ 2,640.00 ($220.00* 12 months) Higher Gross up rate (ii) 2.1463 Taxable amount of allowance (i* ii) $ 5,666.232 Tax on Fringe Benefit @ 49% on $ 5,666.232 as on 31 March, 2016 $ 2,776.453 (Subject to the input tax credits or GST credits) Payment of Alans children education fees: The Company made annual payment amounted to $20,000 for the education fees, which does not include GST. Considering the TR97/17 ITAA 97, the payment would be taxable as fringe benefit tax to be assessed by applying lower gross up rate. Education fees (GST free) (i): $ 20,000.00 Lower gross- up rate (ii): 1.9608 Taxable value (i* ii) $ 39,216.00 Tax on Fringe Benefit @ 49% on $ 39,216.00 as on 31 March 2016 $ 19,215.84 Mobile phone handset: ABC Limited provided a mobile handset to Alan values $2,000 that includes GST. According to the provisions in FBTAA 1986 and TR97/17 ITAA97, benefits provided by employer with respect to tools or electronic gadgets for work purpose, then value of such benefits or advantage will be exempted from the taxability of fringe benefits (Jibrin, Ejura Augustine, 2015). In the present situation, it is not clearly mentioned that the mobile handset provided by ABC Ltd. to Alan has been provided for work purpose or personal use or for both purpose. Hence, the tax consequence has been provided considering all the three situations: Option 1: If the phone has been provided by the organization for only work purpose then ABC Ltd. is not liable to pay tax on the value of phone because it falls under the exempted fringe benefit scheme. Option 2: If the phone has been provided for personal use then the assessable value would be determined by using higher gross up rate because the cost of handset in inclusive of GST. Cost of the handset (including GST) (i) $ 2,000.00 Higher Gross up rate (ii) 2.1463 Taxable value (i* ii) $ 4,292.60 Tax on Fringe Benefit @ 49% on $ 4,292.60 as on 31 March 2016 $ 2,103.37 (Subject to the input tax credits or GST credits) Option 3: If the phone is provided for partial use for work and partial for personal use then the amount used for work would be exempted from fringe benefit tax while amount for personal use would be taxable. However, the bifurcation of the amount is provided hence, it has been assumed that the phone is used for personal purpose. Therefore, the assessable value and taxable amount would be same as determined in the option 2. Dinner party at the year-end: The Company arranged a dinner party for the employees and their partners at the end of the financial year at a local restaurant. According to Australian Taxation System, this expenditure made by ABC Ltd falls under the head entertainment by way of food and drink allowance (Gupta Sawyer, 2015). Therefore, ABC Limited is liable to pay fringe benefit tax on the dinner expense and the number of employees attendance at the party is not relevant. Computation of fringe benefit tax for the year ended 31st March 2016 Total cost of dinner including GST (i) $ 6,600.00 Higher Gross up rate (ii) 2.1463 Taxable value (i* ii) $14,165.58 Tax on Fringe Benefit @ 49% on $ 14,165.58 $ 6,941.13 (Subject to the input tax credits or GST credits) Tax consequences if ABC Ltd had 5 employees Measurement of fringe benefit tax does not depend on the benefit provided to number of employees but depends on the nature and purpose of use of such benefit provided to the employees. Therefore, the taxability of benefits for entertainment by way of food and drink provided by the organization would not depend on the attendance of number of employees. As per TR97/17 ITAA 97, the taxability for the expenses on dinner hosted by ABC would be same as computed in answer (a) even if the company had only 5 employees instead of 20 employees. Tax consequence if clients of the organization also attended the dinner party In case the organizations clients also attend the dinner party then the tax consequences for the cost of dinner would be different from that of determined in the answer (a). Since the fringe benefit scheme is applicable only for the employees, expenses incurred for the clients would not qualify for fringe benefit. Expensed incurred for the clients would be considered as business expense. Further, it is difficult to segregate the dinner expense incurred for the employees and clients (Chadarava Raval, 2015). Therefore, the entire cost of dinner incurred by ABC would be considered as general deduction to measure the assessable income. 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