Staff Development Program. Staff Development Program Refers

STAFF DEVELOPMENT PROGRAM Staff Development Program refers to the process directed to bring about professional growth in the employees during their stint in an organization. It refers to the many training experience, work assignments and mentoring relationships that help the employees move ahead in their career. Staff development program helps in improving employees’ knowledge, skill, attitude and competencies over due course of time. Staff development program is also referred to as career development program or professional development program depending on connotations. The career development intervention program involves: †¢ Identifying strengths and Development Areas- these include assessment, performance review and succession planning.†¦show more content†¦Knowledge sharing environment †¢ Improving job performance: 1. Keeping up with latest technology and processes. 2. Improving existing skill set 3. Trying to keep abreast of the latest developments in your field. 4. Taking on new responsibilities and challenges in the existing position. †¢ Soft skill development: 1. Having regular workshops for communication, including people from theatre background to streamline the process. 2. Incorporating feedback sessions for the new management trainees to help them learn and unlearn. 3. Incorporating certain rating systems for the communication feedback for them to feel motivated. Approaches to Staff Development Program: In our organization we understand that our business growth is result of the talent growth and we thus believe in creating a talent pool that constantly evolves and improves. We follow 70:20:10 development program where we believe that 70% of the learning is achieved on-field. While 20% is driven through mentors, managers and peers and only 10% through traditional learning like workshops, seminars, e-learning etc. There will be skill based training where the emphasis is on building skill set for the employees. The employees seek information in training , get to practice their learnings and get feedback from their seniors. The employees should make most of the training program, get in constant touch with their supervisors, take their opinions on what they seek out of the training. DiscussShow MoreRelatedEvaluating The Activities And Interventions Development Plan1024 Words   |  5 PagesEvaluate and modify the activities and interventions in development plan, if needed. Identify the problems goals to be addressed and what need to be done. Include: †¢ Statement of current organisational development issues †¢ Specific behaviors within the organisation that need to be changed †¢ Improvement progress report should be prepared for the further usage Assess how serious are for the current organisational development: †¢ Direct observations of the problems or goals †¢ Conduct behavioral surveysRead MorePrinciples And Practices Of Organizational Change Management1377 Words   |  6 Pages Change Management (CM) refers to any approach to individuals transition, teams and organizations that use methods to redirect the use of resources, business processes, budgetary allocations, or other operating modes that reform significantly one company or organization. Organizational change management considers the entire organization and what needs to change. principles and practices of organizational change management include CM as a tool for change focused exclusively on the individual. CMRead MoreA Report On The Pyramid Model868 Words   |  4 Pagessupport by Accor Hotel Group, Ibis is well placed to make social development which was involved in CSR program across the world in October 2009 (Walter, 2007). Accor Hotel Group believes its business can contribute to the social and economic growth of countries, regions and cities and enhance the level of wealth, heritage and culture. In 2006, Accor started with the social and environmental project known as the â€Å"Earth Guest P rogram(2006)† to prevent the environment meet the threaten by major healthRead MoreContextual Factors Essay677 Words   |  3 Pagesforces or circumstances that may exist within or outside a nursing school and has to probability of influencing the school and the different programs. These factors are divided into two group’s internal and external factors. The internal contextual factors are those that originate within the institution such as history, philosophy, culture, finance, programs, and the schools infrastructure. External contextual factors are those that originate outside the school and have the ability to affect theRead MoreErfa1044 Words   |  5 PagesThe Journal of Nepalese Business Studies Vol. I No. 1 Dec. 2004 Human Resource Management: Career Development Dhruba Kumar Budhathoki* ABSTRACT This paper mainly emphasizes on career development which is gaining much importance in recent times in order to retain skilled, competent and result oriented people in the organization. This paper invites special attention in this area of organizations. PEOPLE ARE THE SOURCES of all productive effort in organizations. Organizational Read MoreManagement1697 Words   |  7 Pagesï » ¿Part A – Case Study 1. How will you provide formal informal feedback to staff? One of the most efficient procedure to provide feedback to staff, is providing a system of ongoing feedback on issues of performance which creates an open dialogue with staff about any issues or problems happening in the workplace. Supervisors and managers should make staff comfortable about the feedback to be given or received in order to make them improve their performance and bring positive results to the organizationRead MoreStarbucks Human Capital Management Practices1568 Words   |  7 Pagesâ€Å"what success looks like† and define can the characteristics that will fit best with their teams. Starbucks utilizes a robust pay scheme which it refers to as â€Å"Total Pay† program to compensate its employees and motivate to work to the overall financial success of the company. Total Pay first leverage higher wages than a number of their peers for front line staff. Recent information found on Payscale.org indicates that on average partners are paid than similar busin esses $8.80-$11 (Average $8.78 v SubwayRead MoreA Brief Note On The West Lincoln Memorial Hospital Foundation Inc.1232 Words   |  5 Pagesand responsible for entire operation of the organization. †¢ Development officer o Responsible for coordinating fundraising for the organization †¢ Administrative officer o Coordinates administration duties and communication 2. What are the qualifications and requirements the applicant should have to be eligible for this job? †¢ Executive director o Should have a business degree and CFRE (Certified Fund Raising Executive) †¢ Development officer o Have a CFRE or working towards it †¢ AdministrativeRead MoreOrganizational Assessment : Maternity Care Coalition1712 Words   |  7 Pagesmaternal health. MCCs’ various home-visiting programs provide health education and resources for housing, education and emergency supplies. Although MCC has several home visiting programs, including three Early Head Start programs in South Philadelphia, Norristown and Pottstown. For the purposes of this paper I will focus on the Early Head Start (EHS) program located in South Philadelphia. At the South Philadelphia Early Head Start site, three program options serve families at the have income atRead MoreObp Case Study919 Words   |  4 PagesParticipants (Target: 50% of enrolled OPC students will complete two required courses per Fall Spring semesters) In Year 3, the OPC Coordinators implemented the use of individualized service menus that represented an agreement between student and program of the student’s commitment to engaging in various academic success strategies and retention supports. The menus prioritized some activities and allowed greater choice among other others. In Year Four, the menus will give greater priority to: 1) career

Micro-finance and its Impact on Poverty - 948 Words

Despite the growing body of literatures about the microfinance and its impact on poverty, there are counter growing criticisms against microfinance in issues such as reaching the poor, unchanged poverty level, high interest rate, brutality in repayment processes, financial sustainability, and women empowerment. (Hossain, 2010). In terms of poverty reduction and reaching the poor people, the studies edited by (Hulme Mosley, 1996) on the impact of microfinance on poverty found that poor people do not benefit from microfinance; it is only non-poor people who do well with microfinance and achieve positive impacts. (Morduch Haley , 2002) points out that studies that have been conducted to examine the microfinance targeting and impact†¦show more content†¦Another criticism of microfinance is the aggressive techniques that used by MFIs in collection practices. (Brix McKee, 2010) mention that because the aggressive techniques used by some MFIs, governments in India, Ghana, the Francophone West Africa region have issued regulations that prohibited the intimidation or coercion in collection practices. To promote appropriate collection practices, some development organization such as CGAP, SEEP developed client protection principles that help the MFIs to ensure the clients are treated fairly and responsibly and no brutality practices are used in the repayment processes. (Arteaga, Kapila, McAllister Porter, 2006) state many MFIs around the world applied these principles to improve their practices before donors and regulators force their standards on this industry. MFIs have generally targeted women as clients. Microfinance providers believe that accessing to microfinance services empower women and enable them to be more assertive and confident. (Littlefield, Murduch, Hashem, 2003) report the results of studies in Bolivia, Ghana, and Bangladesh indicate the women were significantly empowered and in the term of physical mobility, ownership and control of productive assets,Show MoreRelatedMicro Finance Loans : The United Nations Economic And Social Council1521 Words   |  7 Pagesbeen lent through Kiva, a popular crowdfunding website for micro-finance loans, since its founding in 2005. That same year, the United Nations Economic and Social Council declared 2005 the â€Å"Year of Microcredit† to emphasize the importance of providing financial services to the world’s poorest in an attempt to lift them out of poverty. The idea is simple: instead of donating to charities that provide some services to people in poverty, micro-credit o rganizations could just lend poor people the moneyRead MoreInvestigating the Role of Micro-Finance in Female Empowerment, Kawangware Division, Nairobi County1519 Words   |  7 Pages 1 INTRODUCTION 1.1 Background information Poverty is a universal phenomenon, that is found virtually everywhere and affect a large number of people in the globe. To this effect Thirlwall (2003:87) contributing to the poverty literature, says that ‘in poverty, there is feeling of powerlessness, vulnerability and fear because the poor is not free, he is exposed to greater risks and living on the margin of subsistence.’ That is to say, the poor have little or no significant say in theRead MoreThe Role and Impact of Microfinance Institutions on Ghana’s Economy.1472 Words   |  6 Pagesreading from page 71 under the heading of - Determining what to research, and stop at the 8 questions. , propose a research topic and Justify it choice. Proposed Research Topic: The Role and Impact of Microfinance Institutions on Ghana’s Economy. Topic Area: The topic is on Microfinance and the Impact It has on Ghana’s Economy. Microfinance is often defined as financial services for poor and low-income clients offered by different types of service providers. MicrofinanceRead MoreRole of Microfinance:- The micro credit of microfinance program was first initiated in the year600 Words   |  3 Pages Role of Microfinance:- The micro credit of microfinance program was first initiated in the year 1976 in Bangladesh with promise of providing credit to the poor without collateral , alleviating poverty and unleashing human creativity and endeavor of the poor people. Microfinance impact studies have demonstrated that : †¢ Microfinance helps poor households meet basic needs and protects them against risks. †¢ The use of financial services by low-income households leads to improvements in household economicRead MoreCan Micro Loans Help Reduce Poverty in Developing Countries? Essay1176 Words   |  5 PagesMicro Loans in Developing Countries: Can Micro Loans help in Reduce Poverty The word poverty came from the Anglo-Norman word povert. Poverty is predominantly seen in the developing nations. Poverty is a where people lack their basic capacity to participate effectively in society i.e. Not having enough money to provide food and clothes to their family, not being able to work and earn for themselves. There are many reasons for poverty in developing countries some of them include overpopulation,Read MoreAdmitting Education Institution : Admitting Educational Institution952 Words   |  4 Pageslow level increased of income. On the other head 14% respondent has respondent has replied highly Satisfied. (DSK Activity Report, 2015) My review And recommendation about DSK: Microfinance institutions have been viewed as an important tool in poverty alleviation. From some of the point are identified for respondent to disagree with the question. Those are an important point which would improve the living conditions of the poor and lead to the development of the country. Some of the issues areRead MoreUttar Pradesh and Tamil Nadu: A Comparative Study in Micro-Finance1699 Words   |  7 Pages Literature Review- Studies analyzing the Micro Financing in India- Micro finance has been a field which has attracted a lot of research work. A review of the major research works of economists and sociologists provide us with interesting insights on issues related to microfinance. Seibel and Parhusib (1990) in their study mentioned that expansion of credit coverage through state interventions approach was largely based on the premise that rural micro entrepreneur are unable to organize themselvesRead MoreThe History of Micro-Credit as a Means for Development of Poor Nations1632 Words   |  7 PagesThe Indian population lacks opportunities such as financial resources and the ability to get jobs. They are stuck in an endless cycle with no opportunities for people to lift themselves out of poverty. Microcredit has been used as a method by governments in developing countries, international funding organizations and donor agencies, in order to help the poor make money since the 1950’s. During the 1950s and1960s, the Indian government started disbursing loans to families in rural areas that workedRead MoreMalawi Financial Scoping Survey On Micro, Small, And Medium Enterprises Essay989 Words   |  4 PagesCHAPTER ONE: INTRODUCTION 1.1 Problem Background The Malawi financial scoping survey on micro, small, and medium enterprises (2012) shows that Malawi has close to 760, 000 small business owners generating annual revenue of about US$2billion, but 60 per cent of whom do not use financial services. The small business owners in Malawi are relatively young with an average age of 31 years, with 70 per cent of them having just primary education. The MSME sector creates employment for just over a millionRead MoreA Research On Micro Finance2042 Words   |  9 Pages EXECUTIVE SUMMARY Micro-finance is a service provided by banks and other financial institutions in which extremely affordable and easy loans are provided to the low-income segment of the country and those people having no source of financing. It is mostly practiced in under-developed and developing countries. Micro-finance ensures that these people have a secure income source for their future. Furthermore Micro-finance serves a dual purpose of: 1. Raising the Employment level 2. Increasing the

Taxation Law of Australia Business Entities

Question: Describe about the Taxation Law of Australia for Business Entities. Answer: The current study focuses on the assessment of the income tax that can help in calculation of the residential standing of Juliette. The first question in the current study deals with the residential status of Juliette and it suggests that the Juliette will be held as the resident of Australia enumerated from the perspectives of the income taxes between the period 2014 and 2016. The present study also takes into account different years for addressing the year in which the income was earned. The following year have the need for preparation of financial statements for building up taxable income generating out of particular rental property. In the subsequent section, the current study elucidates in detail the components of rented property along with appropriate justification. 1: Current Condition of Juliette: As per the section 3 to 5 under the Income Tax Act during the year 1997, each individual along with other business entities as well as other companies need to make payments for the income taxes for each financial year. In accordance with the Australian Law, the Income tax Assessment Act starts from the 1st July till 30th June of the subsequent year (Inheriting a dwelling | Australian Taxation Office., 2016). As such, the residential status of Juliette primarily affects the liability tax of different individuals of different individual entities that in turn determine the residential status of different individuals. As per section 6 stipulated under the Income Tax Assessment Act, the tax payer can be classified as a resident of Australia and the foreign resident from the perspective of tax (Investment income | Australian Taxation Office., 2016). According to the present Act, the resident of Australia is referred to as an individual who can be considered as a resident of Australia mainl y for the purpose of tax. As mentioned in the section 6-5 (2) along with section 10(5), the individuals who cannot be considered as residents as per the Income tax Act can be regarded as foreign residents (Investment income | Australian Taxation Office., 2016). In other words, it can be said that an individual can be considered as a resident of Australia in case if the specific individual can satisfy at least one out of the four evaluation tests according to the Income Assessment Act under the section 6 (1). The tests include the following: Primary test regarding residency or in other words Ordinary Residency Test Ordinary Residency Test primarily suggests that the residential status of a specific individual is founded on simple ideas and concepts. The guiding principle mentions that a particular individual will remain a resident in case when the taxpayer resides in and out of the Australia. The status of residency can be primarily determined on a yearly basis and the taxpayer might possibly be the resident for the remaining part of the year. Under the regulations stated under the Australia Tax Offices Tax rule 98/17, there are certain factors that can act as a guide for determination of status of ordinary residency Residency (the resides test | Australian Taxation Office., 2016). This includes certain important factors such the nationality of the individual, social and at the same time, the family tie up, rules as well as regulations regarding the physical presence both in as well as out of Australia. Another significant factor of the ordinary residency test comprises of the assessment of the nature of the travel to abroad and evaluation of the permanent or else the temporary nature of stay. In addition to this, the important factors include the regularity, duration, and frequency of the visits. Furthermore, the stratagems for maintenance of the place of residence both in as well as around Australia are an important factor that needs to be taken into consideration for the purpose of evaluation of the ordinary residency test Residency ( the resides test | Australian Taxation Office., 2016). Domicile Test The domicile test primarily provides essential facts concerning a particular individual for taking into account the particular person as resident for the purpose of tax in case if the payer of the tax is residing in Australia as conditioned under section 6(2) (a)(i) Residency (the domicile test | Australian Taxation Office., 2016). Again, the particular regulation mentions that a particular citizen of Australia can be mechanically regarded as the resident of Australia from the perspective of tax. 183- day test The 183 day test can be considered to be one of the secondary statutory tests. Again, the particular process of scrutiny suggests that a payer of tax can be regarded as resident if and only if the residents actually reside in Australia for more than the specified 183 days according to the conditions stated under the section 6(1) (a) (i). Again, if the payer of the tax generally resides both in and outside the Australia and there can be individuals who do not intend to stay in the Australia for more than 183 days Residency (the 183 day test | Australian Taxation Office., 2016). In both the above-mentioned case, if the individual inhabits in Australia for more than 183 days, the payers of the tax can be regarded as the resident from the point of view of taxation. In particular, the present test is applicable in Australia for greater than one income year. The present test can also be regarded as a statutory test that has the need for the maintenance of abode both in as well as outside A ustralia. The test also calls for the need of staying as a permanent resident in a specific income year for more than 183 days. However, the duration of the stay of the resident might not be continuous and it does not require continuous stay for 183 days Residency (the 183 day test | Australian Taxation Office., 2016). In all the 183 days, the individual needs to be physically present in Australia during the specific income year. Therefore, it is imperative to understand the process of application of the 183-day test for assessing the nature of residency during a particular income year. Superannuation Test Superannuation test is a statutory test that can review the statutory test for assessment of the residency status of individual in the nation Australia (Sharkey, 2015). The specific test needs to cover different current Commonwealth Government members of the staff Work out your (tax residency | Australian Taxation Office., 2016). The rule also states that in case if payer of tax is not a member of the superannuation fund, then in that case the particular person fails in meeting the requirements of the superannuation test. Residential Status of Juliette during the year 2014 and 2015: Juliette entered into an agreement with the American theatre company with the intention and purpose of offering her service in Australia for 2 years that essentially starts from 15-03-2015 to 15-03-2017. Residential Status of Juliette for 2015-16:- The residential tests that can be conducted for the purpose of determination of residential status of Juliette during the particular financial year 2015-16 include the following: The Reside Test:- For the duration of the taxation year (2014-15), Juliette had the purpose and intent to reside in Australia for around 2 years primarily. However, after the marriage the Juliette intends to stay in Australia for her remaining life (Rental properties - claiming capital works deductions | Australian Taxation Office., 2016) Juliettes mother has her family member who expired during the present year. Right after her mother, the closest family member of Juliette is Juliettes husband, who has taken birth in and resides in Australia Residency (the resides test | Australian Taxation Office., 2016). Juliette had different business tie ups in the nation Australia during the period of travel in the year 2014 and 2015. Juliette had a flat in lease to reside for the duration of two years in Australia and thereafter Juliette acquired the home for permanent stay (Rental properties - claiming repairs and maintenance expenses | Australian Taxation Office. 2016). During her stay in Australia in 2015-16, she used to maintain a routine life. Juliette used to maintain a good life during Juliettes stay in Australia during the period 2015 and 2016 (Rental property expenses | Australian Taxation Office., 2016). Domicile Test:- Juliette has taken birth in Britain. Therefore, Juliette can be considered British By birth Residency (the domicile test | Australian Taxation Office. 2016). By her own intention and choice, Juliette intends to reside in Australia permanently (Work out your tax residency | Australian Taxation Office., 2016). Again, by the guidelines of the tax law, Juliette can be considered to be married to a resident of Australia (Rental property expenses | Australian Taxation Office., 2016). 183 Days Test:- The usual place of residence of Juliette is England. However, she had purchased the residence in Australia Residency (the 183 day test | Australian Taxation Office. 2016). Enumeration of the total number of days Juliette stay in Australia Period No. of Days in Australia No. of Days in England 1st July'15 - 15th October'15 107 0 16th October'15 - 14th April'16 0 181 15th April'16 - 30th June'16 76 0 TOTAL No. of DAYS 183 181 Superannuation Test:- The employers of Juliette are citizens of America, for that reason, Juliette can be considered under the system of superannuation. As mentioned in the current case study, Juliette and her husband can be considered under the superannuation system. According to the results of the above test, it is apparent that Juliette has successfully qualified in different test including the Superannuation test. As a result, consistent with the subsection 6(1) of The Income Tax Assessment Act, 1936 Juliette can be regarded as a resident of Australia in the year 2015-16. 2 (a): Taxpayee : Mr.George Statement of Taxable Income from Rental Property:- For the period ending on 30th June,2016 Particulars Amount Amount Assessable Income: Rent from Property 13900 Total Income from Rental Property 13900 Deductible Expenses: Commission to Agent 695 General Repairs Maintenance 6000 Repainting of Front Fence 2500 Fixing of broken front door 1000 Capital Work Deduction : Replacing of Damaged Roofs 15000 15000 Deduction Rate 2.5% p.a. Deduction for Capital Work 219 Depreciation on Assets 1019 Total Deductible Expenses 11433 Net Income from Rental Property 2467 Working: Calculation of Depreciation:- Items Cost Effective Life Depreciation Rate p.a. Useful Days Depreciation Hot Water Service 2000 12 100% 365 167 Carpets 3500 10 100% 365 350 Existing Furniture Fittings 5000 13.33 100% 365 375 New Furniture Fittings 1200 13.33 100% 213 53 Stove 900 12 100% 365 75 Total Depreciation 1019 2 (b): The enumeration of the rental income of George for the purpose of taxation is primarily founded on different guiding principles and suppositions of tax: George is regarded to be a resident of Australia for the purpose of taxation during the financial year 2015-16. George also had received the property at birth. George started utilization of the property after the inheritance of the property that has led to the generation of incomes for a period greater than 2 years. For that reason, George cannot assert for any kind of exemption regarding the rental income (Saad, 2014). The income generated from the rent of a specific property needs to be located in Australia. Therefore, the rental income is arising out of the property located in Australia. In that case the rental income from the property is completely taxable under the tax laws ("Investment income | Australian Taxation Office", 2016). The agents are well paid for the purpose of generation of the rental income arising out of the property. Therefore, consistent with the Sect 8.1 of ITAA 1997, this can be regarded as a deductible expenditure from the rental income ("Rental property expenses | Australian Taxation Office", 2016). The common repairs are supposed to be carried out for the purpose of wear and tear as well as other harm from renting out the definite property. The preservation works can be carried out by maintaining the property in a rentable state. Based on the suppositions, the specific expenses for the general repairs as well as maintenance can be regarded as deductible expense ("Rental properties - claiming repairs and maintenance expenses | Australian Taxation Office", 2016). The process of replacement of the damaged roof of the particular property can be considered a substantial enhancement of the property. Therefore, the expenses incurred for the improved of the property can be considered as a capital expenditure (Norregaard, 2013). For that reason, the expenditure, 2.5% of the overall expenses can be included in the overall deductible expenditure. Therefore, George can get pleasure from different deductions for the upcoming 40 years in compliance to the Sect 40 (I) of ITAA 1997 ("Rental properties - claiming capital works deductions | Australian Taxation Office", 2016). The acquirement of new furniture, fittings cannot be considered as repairs maintenance expenses as slated under the section 26 of ITAA 1997 (McKerchar et al., 2013). However, the new furniture as well as fittings can be considered as assets and George is normally permitted to deduct the amount of depreciation on different assets generated out of the rental income in the present year ( McKerchar et al., 2013). The purpose of repainting of fence and fixing of doors can be considered as expenses that can be incurred for maintaining the property in a proper rentable condition. For that reason, the present expense can be regarded as the deductible expense according to rules slated under Sect 40 (G) of ITAA 1997. As per tax rules and regulations, it can be primarily supposed that the particular assets, barring the new furniture as well as fittings, are acquired after 1st July, 2004. Seeing that George follows prime-cost technique for depreciation, the assets are essentially depreciated at the rate of 100%, counting the new assets in accordance to the rules mentioned under the Sect 40 (B) of ITAA 1997 ("Rental property expenses | Australian Taxation Office", 2016). According to different assumptions as well as taxation rules, it can be hereby ascertained that the total rental income is $13900 and the overall deductible expenses amounts to around $11433. Therefore, the net income that can be assessed for the present financial year is $2467. References Inheriting a dwelling | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Gifts,-inheritances-and-deceased-estates/Inheriting-a-dwelling/ Investment income | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/individuals/income-and-deductions/income-you-must-declare/investment-income/#Rent1 Rental properties - claiming capital works deductions | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/General/Property/In-detail/Rental-properties/Rental-properties---claiming-capital-works-deductions/ Rental properties - claiming repairs and maintenance expenses | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/General/Property/In-detail/Rental-properties/Rental-properties---claiming-repairs-and-maintenance-expenses/ Rental property expenses | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/individuals/income-and-deductions/in-detail/investments,-including-rental-properties/rental-property-expenses/ Rental property expenses | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/individuals/income-and-deductions/in-detail/investments,-including-rental-properties/rental-property-expenses/?page=3#Deduction_for_decline_in_value_of_depreciating_assets Residency - the 183 day test | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/Individuals/International-tax-for-individuals/In-detail/Residency/Residency---the-183-day-test/ Residency - the domicile test | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/Individuals/International-tax-for-individuals/In-detail/Residency/Residency---the-domicile-test/ Residency - the resides test | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/individuals/international-tax-for-individuals/in-detail/residency/residency---the-resides-test/ Work out your tax residency | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/Individuals/International-tax-for-individuals/Work-out-your-tax-residency/#ExampleAustralianResident McKerchar, M., Bloomquist, K., Pope, J. (2013). Indicators of tax morale: an exploratory study.eJournal of Tax Research,11(1), 5. Norregaard, M. J. (2013). Taxing Immovable Property Revenue Potential and Implementation Challenges (No. 13-129). International Monetary Fund. Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, 1069-1075. Sharkey, N. (2015). Coming to Australia: Cross border and Australian income tax complexities with a focus on dual residence and DTAs and those from China, Singapore and Hong Kong-Part 1.Brief,42(10), 10.

What About The Ichthyosaur Essays - Ichthyosaur, Ichthyosauromorphs

What about the Ichthyosaur? Could you imagine what life on earth would be like if the prehistoric reptiles had still existed? Or would we even be in the picture? There are many questions one could come up with when coming across the fossilized remains of an extinct species. Dinosaurs have always been the reptile of interest among many, but check this out: the Ichthyosaur, half reptile-half fish, or so paleontologists have said. It would be rather difficult to think of such a living creature, since sea turtles are the closest thing one could imagine to be half fish- half reptile. But the sea turtle is only a small fraction in body size compared to this enormous creature! So, what about the Ichthyosaur? For one thing, the ichthyosaur is one of the most ancient creature we know about. It first appeared approximately fifteen to twenty million years before the first dinosaur. This is a fact that a lot of people still do not know. The ichthyosaur was one of the most predominant marine reptiles of its time, and became extinct about 110 million years ago. Furthermore, this fish lizard became extinct approximately 45 million years before the last dinosaur disappeared. There are many theories on the mass extinction of the prehistoric reptiles, most of which is centered upon the disappearance of the dinosaur. What happened to the ichthyosaur that caused it to become extinct before the last dinosaur disappeared? This is the question still floating in the minds of many paleontologists. What one can make do with is the evidence of their existence, the fossils. With the recent and continued findings of ichthyosaur fossils, the pieces of the puzzle are slowly put together. In this paper, we will discuss how these findings had led paleontologists to believe that the ichthyosaur had evolved from reptilian to marine life. More importantly, the key processes in biology and other fields of science are used in making, researching, and interpreting these finds. As with any new find, a scientist would initially try to classify the organism. Placing the ichthyosaur in the right spot on a family tree and determining when it branched off was a very complicated task for many. This problem of course stemmed from the fact that the fossils had characteristics that hinted it was reptilian and characteristics that hinted it might also be a fish. In early book publications, there was some debate about what exactly this ichthyosaur should be categorized as. One book author had stated that ichthyosaurs had bodies that were highly modified for swimming that they must have been virtually helpless on land.(87)1 Another book author had similar views. Ichthyosaurs were thought to come out on land from time to time, like seals and crocodiles....It turned out that the animal had been entirely a creature of the sea(214).2 In 1982, Ryosuki Motani, a student from the University of California, Berkeley , and his colleagues had excavated a 240 million-year-old ichthyosaur fossil called Utatsusaurus hataii in Japan. His findings were reported by a fellow student at the University of California, Berkeley. In the article Motani had stated that ichthyosaurs are diapsids...nevertheless[he said] they are closer to living reptiles than are turtles.3 In that same article, Sanders stresses that this find makes categorizing the ichthyosaur difficult because they became so well adapted to their marine environment that they developed many features similar to marine organisms such as fish and dolphins. This obscured their real origin.3 Last month, through further analysis, Motani had reported his examinations of this half-reptilian half-fishlike creature led him to believe it evolved not from fish but from land dwelling animals, which themselves had descended from an ancient fish.4 This find is controversial. Does this mean they once lived on land? As an amateur scientist, one can't even comprehend if this creature evolved once, or twice! It is absolutely shocking how a simple classification, from worms to whales , can change the whole perspective of how one animal or plant lived its life. If the ichthyosaur was never found in its more reptilian-formed fossil, scientists would probably conclude that it was just some big funny looking fish that came before the dinosaurs. This shows how important phylogeny trees are in tracing evolution. Most importantly, these fossils become a key to learning the past before us. Classifying the ichthyosaur was only one piece added to the large puzzle. Another issue that arises from the discovery of ichthyosaur fossils is the time of their extinction. The fact that this prehistoric marine reptile is extinct is

Louis Armstrong Essay Example

Louis Armstrong Paper Ryan Au Duong Angulo ELA Honors 24, April 2012 Life of the King of Jazz â€Å"My whole musical success goes back to the time I was arrested†¦Ã¢â‚¬ (Old 28). Louis Armstrong started off as a normal kid who lived in a poor family and environment, but ended up as one of the most influential entertainers in history all because of one mistake he made as a child, which changed his life. Louis Armstrong’s life was filled with events that built his musical skills, fame, and his well-being even though he did not start off very well. The environment he lived in as a child was not well suited and he had family problems.He was arrested as a child and was sent to the Home for Colored Waifs which made an enormous impact on his life (â€Å"Louis Armstrong†). His fame and musical skills began to grow when he joined the Creole Jazz Band in his adulthood. He made recordings of his songs, which some of them became big hits, to expand his fame even more. Louis Armstrong’s chi ldhood was difficult, but made him what he was later in life. Louis was born on August 4, 1901 in New Orleans, Louisiana (â€Å"Louis Armstrong†). New Orleans was a poor city (Old 17). His father was Louis Daniel Armstrong and his mother was Mayann Armstrong.Louis also had a brother, William Armstrong, and a sister, Beatrice Armstrong (â€Å"Armstrong, Louis†). His father abandoned the family when Louis was just an infant (â€Å"Louis Armstrong†). His mother had to turn to prostitution often to make money so she can support the family (â€Å"Louis Armstrong Biography†). The environment Louis had lived in had hookers, gangs, children playing on the streets, and musicians. He was surrounded by music when he was young (Old 16). He began to work for the Karnofsky family when he was seven years old (â€Å"Armstrong, Louis†).He also attended the Fisk School for Boys as a child. At the age of eleven on New Year’s Eve, Louis fired a gun which got hi m arrested (â€Å"Louis Armstrong Biography†). Who would have guessed that his arrest was the start of Louis Armstrong’s famous career? Louis was put in the Home for Colored Waifs where he fell in love with music and learned how to play a cornet from his music teacher, Peter Davis (â€Å"Louis Armstrong†). As an adult Louis Armstrong’s life and fame improved dramatically. Armstrong cherished his memories from the Home for Colored Waifs (Old 27).He married Daisy parker from Gretna, Louisiana, but got divorced after a few years (â€Å"Louis Armstrong†). He spent the rest of his life taking care of a mentally disabled child named Clarence, whose mother had died during child birth and whom Armstrong had adopted (â€Å"Louis Armstrong Biography†). In 1922, Joe Oliver invited Armstrong to the Creole Jazz band where Armstrong married the pianist Lil Hardin (â€Å"Armstrong, Louis† The). Oliver’s band was the most popular band in Chica go (â€Å"Louis Armstrong†). Joe Oliver became Louis Armstrong’s mentor and gave him his first real cornet (â€Å"Louis Armstrong†).Armstrong eventually switched to the trumpet though and featured in extended trumpet solos in their performances (â€Å"Louis Armstrong†). After 2 years, Armstrong left the Creole Jazz Band to join Fletcher Henderson’s band in 1924 (â€Å"Armstrong, Louis† The). Armstrong’s time with Fletcher Henderson’s band really expanded his music beyond traditional New Orleans style (â€Å"Armstrong, Louis†). Louis Armstrong played in Henderson’s band and on many recordings (â€Å"Louis Armstrong†). He also became the ambassador for jazz (â€Å"Armstrong, Louis†). Eventually, Armstrong started his own band called the â€Å"Hot Five† for recording purposes only (â€Å"Louis Armstrong†). Heebie Jeebies† was their first recording of scat singing (Louis Armstrong and his Hot Five†). Louis Armstrong recorded his last hit â€Å"What a Wonderful World† before he died of a heart attack in July 6, 1971 (â€Å"Louis Armstrong†). Among Louis Armstrong’s greatest contributions are his skills with the trumpet and cornet, and his idea for improvisation which changed the world of jazz. He made some great accomplishments in his life like joining Fletcher Henderson’s band, becoming the ambassador for jazz, starting the â€Å"Hot Five Band† and making recordings of his songs.The Creole Jazz Band really helped Armstrong’s fame grow because more people were able to listen to how he played on the cornet and trumpet. His greatest accomplishments were when he changed the course of jazz with the idea of improvisation and he was awarded the Grammy Lifetime Achievement Award. Louis Armstrong was very much appreciated by society in his days. People recognized him as the world’s greatest trumpet and cornet player in the early 1920’s and 1930’s (Armstrong, Louis† The). Louis Armstrong was one of the most famous and influential performers in the history of jazz (Armstrong, Louis† The).He was even awarded the Grammy Lifetime Achievement Award for his genius idea of improvisation (â€Å"Armstrong, Louis† The). Louis Armstrong is remembered because of his skills with the trumpet and cornet, and for his great idea of improvisation which changed the world of jazz. His accomplishments revolutionized the world of jazz and how people thought about jazz. He will always be remembered as the king of jazz. Getting arrested was the best mistake Louis Armstrong has ever made in his lifetime.

Road to Hell Essays

Road to Hell Essays Road to Hell Paper Road to Hell Paper HW: Road to Hell Read the case study and answer 3 questions below. Submit a hardcopy (2 pages maximum) of your answers at class time. 1 . Identify at least 2 major mistakes Baker made in the final interview with Rennalls. Explain why they were mistakes and what he might have done instead. A: 2 major mistakes, 1) Baker knew a lot about Rennallss political views and racial issues sensitivity, but Baker made a mistake building his interview from his European perspective. Baker assumed that he gave some historical and personal suggestions that were not meant to be offensive. However, from Rennallss point of view, the suggestions were totally inappropriate. 2) Through the interview, Baker emphasized several times the importance and leading position of European staff in the company. In the effort to teach Rennalls to better cooperate with this leadership, Baker even offered a historical example, he put European culture on a pedestal of 300 years of development and left Barracania at the bottom of the human history. What he might have done instead. The main barrier to the problem solving is misunderstanding between people with different cultures. 1) Cultural diversity: being attentive to the culture values and orms of the foreign employees are very important. 2) Have the ability to integrate. 2. What actions should Baker take after receiving the resignation from Renalls? A: In my opinion, Baker is a racist, despite his unintentional behavior can be consi dered intentional. I think Baker should try to change his attitude and deal this problem carefully, anyhow he will always face this kind of issues in next Job and continue to go through the same problem. Thus Baker should make an apology to Rennalls and to persuade him to stay at the company. 3. Do you think that Remalls is a good match for Continental Ore? Explain why or why ot. What additional information do you need to answer this question? A: Rennalls is one of the brightest Barracanian prospects on the staff of Caribbean Bauxite, he is a good match for Continental Ore. However his well-educated made him sensitive to political, racial and equality issues involving relations between his culture and western influence. Rennalls should be change his behavior in sensitive to any sign of condescension on working with expatriates. This case is one of many examples of how people from different cultures and backgrounds do not take diversity into consideration. They evaluate and measure d conflicts.

David Carson Research Paper Example | Topics and Well Written Essays - 750 words

David Carson - Research Paper Example From that point, he primarily worked in a high around San Diego between 1982 and 1987 (ClubFlyers). At the same time however, he was carrying out some experimental graphic design given his role of as the Transworld Skateboarding magazine director of art. Apart form his duties as an art director, including filing directing and graphic designing; Carson was also a professional surfer. He had great interest and passion for in the culture of surfing, which eventually persuaded him to return to the West Coast. On his arrival, he played an integral role in the in launching Beach Culture magazine. Unfortunately, the magazine run for three years, but Carson’s approach towards design, especially typography, was a significant challenge towards the fundamental aspects and principles of graphic design and communication all over the world (ClubFlyers). The works by Carson are usually attracting and strongly communicative. He worked at Surfer magazine between 1991 and 1992. His straightforw ard graphics design style was in contrast to the later covers of â€Å"How† magazine. At the latter, Carson unique use of typography was evident, filling the covers to give an interesting and catchy introduction to the contents of the magazine. His next big break was his association with the launch of Raygun magazine, proceeding to design the first thirty issues. The market target for the magazine was the youth, conveniently sub-titled the bible of music and style. Apparently, the readers of the magazine were ore attentive to the designs by Carson rather than the conventional text content. This was a successful period in his career, after which his works began attractive wider audiences. His fame and skills featured in numerous mainstream publications, including the Newsweek magazine in 1996 and the New York Times in 1994 (Markpenfold). The publications were primarily discussions on the uniqueness of Carson’s communication ability through mass media prints using a new graphic design language, which according to the publishers, was beyond the level of words. Carson began working for corporate clients, including respectable American brands such as Sony, Microsoft, Ray-Ban, Pepsi Cola, Budweiser, Giorgio Armani, Nike, NBC, and Levi Strauss. This paper discusses four of his works, including the ray-Ban sheet, the Cuervo Gold sheet, the workshop sheet, and the internet sheet. The Ray-Ban sheet is a prime example of his unique graphics design, which is a commercial advert for sunglasses by Ray-Ban. While designing the advert for the sunglasses products, called Ray-Ban, Carson depicts the â€Å"O† as the sunglasses. This creative idea ran through postcards, print ads, and posters. In majority of his work, the Ray-Ban advert included, Carson prefers to include his name on the advert contents unlike most designers (David Carson Design). This tactic of self-advertisement prove successful to Carson as he had an opportunity to publicize his works as w ell as highlight that he has links with corporate brands. It is also important to note that his name is prominent than the brand logos in majority of his works. Carson second interesting advertisement was for the Cuervo Gold Tequila, incorporating heavy influences of typography. Carson’s texts in the advert are legible, as he displays lots of information while at the same time keep the reader interested. He achieves this by adjusting the spacing and type

Skoda Automobile Company Essay Example | Topics and Well Written Essays - 2000 words

Skoda Automobile Company - Essay Example Skoda automobile company started its operations in 1925 after a lengthened period of producing customized bicycles for the founders, Laurin and Klement who were cyclists. The company based in the Czech Republic advanced gradually in producing bicycles and cars for the Czech market. The profits accumulated during the initial stages of stages served as propellants since the management adapted them for capital in its advent to globalization. Skoda automobile engaged in the production of cars for the European market despite the presence of competitive rivalry between the German and British manufacturer. After the initial staging of globalization, the company’s management evaluated the importance of diversification of the business portfolio by the inclusion of other product categories. Therefore, the company started to manufacture farm machinery and airplanes as additional products to the main product. Chronological accounts ascertain that the company’s production and sales competence enabled the company to survive through the difficult environmental forces prevailing in the mid 20th century. Scholars derive that Skoda car manufacturing company faced the threat of the great depression, a situation that halted most industrial signs of progress in Europe (Kreitner, & Cassidy, 2011). This period coincided with the Second World War whereby bombers from rival sides targeted industries. Further, Skoda managed to survive the eventual period of economic restructuring during the postwar period despite the presence of the German and British car models in the target markets (Roberts, 2013). Eventually, Skoda observed that by sourcing for stable car investors, the business would propel immediately as the investors would provide capital equity for the company thus they chose Volkswagen AG due to its wide brand network. The SWOT analysis Strengths of Skoda Automobile car industry Skoda produces its machinery in view of presenting the best machinery to the global mar kets. Mainly, the company boasts over dominance of a profitable market share in the European market despite the presence of stronger competitors. The company’s diversification of investment plan engages the acquisition of mergers and taming other market leaders to invest in the plans. The company’s research and development team engage in an evaluation of alternatives in order to reach the desired market segments. Therefore, the management stipulates its long-range plans in the market and order for a survey of 20,000 clients in the global market. Arguably, many companies lag behind Skoda in undertaking customer surveys in order to bear the ability to produce the automobile in reflection to the present needs in the consumer markets. Skoda’s strengths further emanate from the extent of independence in undertaking direct and unbiased surveys. In this case, the management ensures that potential customers reveal the needs and wants and stipulate their perceptions conc erning Skoda car models in order to undertake the fast improvement of the products with the inclusion of customer’s stipulated variables. The company rests assured that achieving the desired competence through its research body, the JD surveys to be partial since customers would not hold back their feelings about the company given that the researcher is independent.

Bigamy & Alimony Essay Example for Free

Bigamy Alimony Essay If fact of first marriage was concealed from the spouse – term of imprisonment may extend to 10 years In Sarla Mudgal v UOI AIR 1995 SC 1531, the SC criticized the practice of conversion to Islam for the sake of contracting II bigamous marriage ‘coz that enables them to marry again without getting their first marriage dissolved. The ruling was reaffirmed in the case of Lily Thomas v UOI AIR 2000 SC 1650. Also held: plurality of marriage is not unconditional right conferred on the Muslim husband. There is a precondition that he should have the capacity to do justice between the co-wives. Under Hanafi Law – 5 marriages are not void but merely irregular and can be regularized by divorcing one wife. Exception – a Sunni taking a 5th wife is not guilty of Bigamy u/s 494, 495 of IPC ( Shahumeedu v Subajda ( 1970) But a Shia Husband who takes 5th marriage (where 5th marriage is void) can be prosecuted for bigamy. So, one who marries during the lifetime of his or her spouse commits an offence of bigamy – provided his first marriage is not null void. In M. M. Malhotra v UOI AIR 2006 SC 80, Husband married a woman whose marriage was in subsistence but was void. Hence, held subsequent marriage would not be bigamous. If former marriage is voidable, then also bigamy is committed. Varadrajan v State of Madras AIR 1965 SC 1964, Bigamy where requisite formalities of marriage have been performed at the time of the solemnization of II marriage. Priya v Suresh AIR 1971 SC 1153, held second marriage cannot be treated to be proved by mere admission of parties. Performance of appropriate ceremonies is to be proved. Dr. D.N. Mukherji v State AIR 1969 All. 486, held: performance of some mock ceremony is not enough and, therefore, prosecution of bigamy will fail. So bigamous marriage is void under H, Christian and Parsi laws. Under SMA – declaration of nullity of marriage can be obtained by either party. The spouse of 1st  marriage has no right to file a petition for nullity. Remedy is to file a declaratory suit to that effect u/s 34 of the Special Relief Act, 1963. Under Matrimonial law the spouse of 1st marriage may sue for dissolution on the ground that other party is living in adultery u/s 13 (1) (i) of HMA. Law Commission of India In 227th report, given on 5th Aug.’2009, recommended in HMA after S. 17 ( punishment) S. 17 – A be inserted that a married person, who is governed by this Act cannot marry again even after changing religion, unless- i. 1st one is dissolved; or ii. Declared null and void In accordance with law. And if such a marriage is contracted it will be null void; and Shall attract application of S. 494,495 of IPC. no defense can be taken in the charge of bigamy that it was a i. in good faith; or ii. mistake of law. Only aggrieved party can complaint But once case is filed State prosecutes the bigamous spouse. Should bigamy be permitted in some limited cases? In Goa, Daman Diu – during Portuguese rule Hindu Husband was permitted to take II wife during the lifetime of 1st one but – i. in specified cases ii. With the consent of wife Kane – (in History of Dharmashstra) suggested – it should be tolerated for some classes on economic grounds. Derrett also supports (Critique of Modern Hindu Law) Some arguments hold good for polyandry also, but present writers do not support this view. iii.

Benefits of Training Needs Analysis (TNA)

Benefits of Training Needs Analysis (TNA) Improve the process which results in spending less time to fix the employees mistake and the information cab be accessed faster than before Reduce the cost which is used to pay for staff turn over and recruitment. In addition, when the staffs work more efficient, it will increase the productivity as well as the money paid for maintenance. Enhance the profit by increasing the sales and improving customer satisfaction Increase staff satisfaction because when the staff knows that the employer is investing in them, they will be happier and stay longer in the organisation. Furthermore, during the training, the staff can develop their leadership and communication skills which can be applied in the job. According to Blanchard et al. (2010:para. 1), there are two approaches to TNA which are called: proactive and reactive. The proactive TNA focuses on foreseeing the performance problems which may occur in the future in the company. Therefore, the strategic plan can be created and applied to help the employees handle these changes (Blanchard et al. 2010: para. 2). For example Heinz, a food manufacturer, when they decided to use a higher technology to produce the ketchup, they did the training before the new machine was bought. In the proactive TNA, the manager will need to conduct three analysis (Blanchard et al. 2010: para 5), they include: The organisation analysis: the proactive begins with the plan in order to help the organisation adapt the expected changes and new objectives. Operational analysis: by collecting information on the current and future tasks to identify the KSAs required to perform effectively in different areas. Person analysis: the evaluation can be identical for the proactive and reactive, and the provided information must be applicable. The reactive TNA (leopard learning.com n.d : online) focuses on identifying the current problems in the job performance and determine if the training is needed. Example may include new technology, high staff turnover, high accident rate, increasing customer complaints, and poor management practices. In the reactive TNA, the organisation analysis, operational analysis, and person analysis are also conducted, however it only focuses on one particular department or the issue on a particular part of the job (Blanchard et al. 2010: para 16). Employers do not necessarily need well-trained employees. I know that may sound like heresy coming from someone employed in higher education, but what employers truly need is employees who perform well. Training is one way to attain desired performance, but its not the only way ( Stetar, 2005, online) The TNA can be conducted by the following steps (Flinders University, n.d.: online): Step 1: Analyse the job Before the TNA is conducted, it is important to understand the job by collecting the information which can be based on the job description. All these resources will provide information about the job responsibilities, knowledge and skill required to perform efficiently. Step 2: Identify the gap There are many methods which can be used to identify the gap. However, the managers have to choose which method will be used and how. Moreover, they need to ensure that the information is useful, correct and complete. Three main methods can be utilised by the managers in the organisation (Anthony et. lc 2002 p. 210-211); include: Observation: in this method, the managers will observe the employees performance to see if they are doing their jobs well. In order to ensure this method is productive, the check list should be used. Interviewing: by using this method, it allows the managers to meet their employees face to face, therefore they can have a chance to understand the companys situation as well as the employees themselves. Questionnaires: if this method is used, all possible tasks that are presently performed must be listed. The advantage of this method is that the managers can include everyone and does not need to travel or spend time with each of them. Each of the method has its usefulness; however the manager should never be dependent on one method. Therefore, they should be combined and use together. Step 3: Decide the training solutions Once the gap is identified, the training solutions should be undertaken to find the best way which can close the knowledge or skill gaps. The training can be done by using different options such as: On the job training, one on one training during the work time The managers or senior employees becoming a mentor to any employees Improve the skill and knowledge through college, university or technical school education Job rotation Complete online training The training can happen in a short term or long term course. However, the time and cost will always need to be considered. Step 4: Evaluating the result after training After training the result has to be checked to see if the gap has been closed and if it was accomplished by: Asking the staff member to perform on the task which they are trained on Looking at the product line to determine if there is still neglected skills or knowledge Conclusion and Recommendation In conclusion, the TNA is a process which can be used to identify the skills and knowledge gap in order to close it (Drummond 1991, p. 4). In addition, it can happen within a short term period or over a long term plan by using the proactive and reactive TNA on the level of organisation, operation and individual (Blanchard et al. 2010:para. 2). However, according to Bill Stetar (2005, para. 4), training is not always the only solution because the employers may need the employees who can perform competently. My goal is to become a hotel manager. Hotel managers (Baxter 2010, para 1) are people whom run the room rental businesses and manage staffs within the hotel. The duties can be varied depending on the size and type of the business. However, the following requirement is normally compulsory to be met. Know how to manage and maintain the facilities Ability to observe and supervise the employees performance Understand and work efficiently in different areas in the hotel Have a strong leadership skill to allocate the staff Be able to solve and anticipate the problems Have good communication skill which can be used to handle the customer as well as the employees Have four years experience in the hotel industry Graduate from a university with a recognised qualification Plan in advance to maximize the profit and monitor the expenses Deal with suppliers to get products with good quality Know how to deal with people who are from different backgrounds, race and belief. Good computer skill The skills and qualification which I currently possessed are: Certificate IV in Hospitality (Commercial Cookery), therefore I have a knowledge about food and services in the restaurant Higher Diploma in Accounting, which can be useful for budgeting and financial management Be able to monitor and maintain the facilities in the premises Computer skill Hence, the skill, knowledge and qualification that I need to achieve in order to become a hotel manager are: Complete a Bachelor in Hospitality Management course at university or college Good communication skill will be required Develop the leadership skill Have experience in the hotel industry Problem solving skills to help the business run smoothly and deal with customers Interaction skills to manage and deal with the staff Decision making and planning skills When the gap is identified, the solution must be carried out. To obtain the qualification for hospitality management, it can be done in The Hotel School Sydney which is located at 117 Macquarie Street, Sydney NSW 2000. They offer a new course in February, 2011 with a tuition fee of 18,000 Australian dollars (The Hotel School Sydney 2010: online). In the course, they provide the knowledge about food and beverage operation, tourism and hospitality management, problem solving, decision making, leadership skill, and room operation. In addition, during the course, the student will have a real life experience by studying and working in the hotel. As a result, it will be an opportunity for me to obtain the qualification as well as improve my communication, problem solving and leadership skill. Moreover, by undertaking the conflict management course at ACS Distance Education, they teach skills that deal with conflict which is very useful for a hotel manager. The fee is 726 Australian dollars for 100 hours (ACS Distance Education 2010: online) and I can study this course online. Furthermore, in order to gain more experience in hotel industry, I need to work for a small hotel first because in a small hotel I will learn how to operate a hotel and then move on to a bigger hotel.

Look at the role of the manager in motivating staff in the care setting that I work for, which is a residential children’s home Essay

This essay will look at the role of the manager in motivating staff in the care setting that I work for, which is a residential children’s home. It will look at different methods of motivation that the manager can use and also the way the manager uses it. The way that they use it will depend on the type of manager they are as they could be either a theory x or y type, as defined by D Mcgregor 1960. For the purpose of this essay we will look at the line managers as they have most contact with staff. In order to run an effective home the manager needs to not only ensure that they have a sound structure in place to deal with the day to day running of the home but to also ensure that the staff are motivated to do the job. In respect of the day to day running of the home there will be set procedures in place, that will have to be adhered to by all of the residential homes within RCT in regards to budgets, the manner in which children are admitted, contact with other agencies and so on. Within the home there will be an officer in charge and then seniors. The seniors are your line managers and have the most contact with staff it is their responsibility to ensure that staff are happy in their work and to ensure that there are no problems. The officer in charge will be responsible overall for staff along with the rest of the procedures mentioned earlier. The way that the manager motivates their staff will vary depending on the type of manager in a particular home. If you have a line manager who is a theory x manager this can have an effect on staff as they may not feel able to talk to the manager about things and discussing things is vital in this particular job, as being able to talk about things that affect the children and yourself within the environment you work contributes enormously to the happiness of the children. And the ultimate aim in the home is to provide a stable home for the children. A theory X manager will believe that as individuals you need to be told what to do. This does not then allow for confidence within yourself in regards to your development within the job to develop, as you will worry about what they will think about your work .It would also result in you needing to check everything through with them before you make a decision. This can have long reaching affects as the manager is not always available and as staff you have to make daily decisions in regards to the children and their welfare. On the other hand a theory Y manager will believe that as individuals and as staff that you are capable of making decision for yourself this can lead to them passing on more responsibility to the staff for various tasks within the home. This is something that is dome successfully in beddau with staff having taken responsibility for a number of different things such as doing the weekly menu, ensuring that the training file is up to date, ensuring that the accident, missper and sanction books are updated regularly these along with a number of other tasks done by the staff singularly might not look much but as a whole they contribute greatly to the homes effectiveness. This also show staff that their capabilities are noted it also allows for staff development as you are gaining experience in a number of different aspects of the work done at the home which in itself is good for motivation. This is supported by Fredrick Hertzberg who says if you want someone to do a good job, â€Å"then give then a good job to do† it does not matter the size of the job but that the staff feel appreciated and valued and that you have belief in their abilities. Although financial and physical resources play a big part in the running of a home the greatest contribution is made by the human resources, i.e. staff this includes all members from the domestic to the officer in charge. If the staff are de-motivated for whatever reason then this has an effect on the smooth running of the home. The human relations school of management 1960/70’s support this as they say that workers take along with then a number of different things, ideas, knowledge, intelligence, experience, skills humour, expectations and beliefs. In order for these to be utilized effectively then the manager has to be aware of staffs strengths as well as their weaknesses. This can be achieved through supervision. If supervision is used correctly it can be a good motivator for staff. If done incorrectly it can result in further de-motivation. The way in which it is done will again depend on the type of manager. Supervision in itself is not a motivator but a hygiene factor get it right and it will stop your staff becoming ill. I.e. de- motivated. Get it wrong then you have problems as staff will become de-motivated which will result in then doing things wrong or not at all and this will have a detrimental effect on the home. Other hygiene factors that can have an effect on staff are the working conditions salary, interpersonal relations and company policies .As with the above they will not motivate the staff but help to improve the conditions that they work in. this will then lead to their lower needs being met, as defined by A marslow, in his pyramid of needs. He says that in order for a person to reach self-fulfillment they have to meet the different needs in their life as set out in the pyramid. Within the work situation the needs will be met through a number of different way as illustrated appendix1. Steers and porter 1991 suggest that the various organizational factors illustrated can be used to satisfy the different needs. Obviously outside of the jobs the needs will be met in a different way, to a certain degree. The aim of the supervision is to get the work done well, support staff and to encourage staff development .The three strands of supervision are inter wound if you are able to help staff develop by offering then support then this will lead to better work. If one strand of the supervision is weak then the rope is weak. Which could then lead to de- motivation instead of motivation as already mentioned. A good line manager during supervision will not only point out where you are going wrong but will look at what you have achieved in relation to your job no matter how small it might be, it could be something as simple as having picked up a mistake in one of the books which if not rectified could have had an effect on the children or it might be that you have handled a situation with one of the children that resulted in then not harming themselves. A theory X manager would not tell you that you had done well in that instance, as they would say it was your job to deal with such an incident. And even though that is the case, if you just thought like that when dealing with the incident the you would not be giving your all to the job. So for a line manager not only to recognize what you have done but also to make you aware that they recognize it is a huge motivator. The second strand which is support can be met in a number of ways during supervision and on a daily basis. Support can be something that needs to be given when an incident has occurred at the home as above or when something personal is affecting your work .The member of staff receiving support must be able to trust in their supervisor as this will make it easier for them to talk about what is affecting them will then lighten the burden. This trust and also friendship to a certain degree will again depend on the type of manager you have. A good supervisor will also recognize when they are not able to support you and be able to refer you to someone who can, be that another member of staff or possibly a counselling service. The third strand of supervision is staff development. This involves looking at not only the training needed by the member of staff but also at what training they have already achieved and how best to use that to the advantage of the home. In respect of training that is needed it is important to ensure that the member of staff understands why they need that training so that they do not feel inadequate. As if they are not told appropriately why they need it they may feel that the manager thinks of them as being inadequate in a certain area rather that looking at it as a way of developing and progressing within the job. The one that comes to mind for this is NVQ training many staff look on it as something that they have to do or they will lose their job, rather than something that will not only benefit then in the job they do now, but could also lead to job progression for them. If the manager is able to recognize a member of staff’s strengths due to training they have received in the past they need to capitalize on this by ensuring that the member of staff is able to use that training in the work place. It could be that they have training and an interest in a particular area which would not possibly have been an area that staff have been able to work in with the children before, such as outdoor pursuits. As before recognizing what someone is good at in its self is a motivator as is recognizing potential within that member of staff. If the manager is not able to recognize these strengths and weaknesses to a certain degree then they are not able to provide the member of staff with appropriate training to help them develop within the job. The member of staff will then start to question their abilities which in turn will have an effect on their work and motivation. In conclusion it has to be said that in order for the home to run effectively and smoothly to give the children a stable home as well as ensuring that their needs are met the staff and their needs are as important. The staff being happy at work comes down to how motivated they are if you have a staff that are well supported by the management and that they get training appropriate for them along with recognition than you will generally have a reasonably effective work force. The managers role in all of this is vital as they need to be looking at and addressing the issues around the above. How they will look at the above and deal with them will vary depending on the type of manager you have. John Harvey Jones said 1988. â€Å"Management†¦Ã¢â‚¬ ¦ is an art not a science. Each of us approaches the problem from a different background, and each of us is dealing with a situation, and a different culture, and from a different starting point† For me this statement sums it up in that different people will deal with things in different ways because of different factors. Ultimately a manager or team leader who is able to listen to and appreciate their staff will have a much more motivated team than one who does not listen to consult with or appreciate their team. As a member of such a team I believe that as a staff that we respond to situations and changes that we face better due to the way in which our team leaders deal with things like supervision, which is in the mode of theory Y management. This then creates an effective home for the children to live at some where they can call home and some where those staff are happy to be.

Important step for starting company Essay

NAME: SUNEET KAUR To start a New Business or Project is very exciting no doubt but the challenges to get into the system is very heart rendering. The same thing happened to me, when I took upon myself a task to develop a Soft ware Product Development system whereby I required office space, systems, software development team, power back and miscellaneous small activities, and naturally all these requires budget, as I really didn’t had any finance at my disposal. To over come this problem, the foremost thing I needed to do was chalk out Business Plan for myself, as it is the foremost thing to do. It is a prerequisite to not only define all the Propositions for your business plans but also to estimate your budget and chalk out the source of funding. FINANCIAL PLANNING To finance my project, I took upon initiative the task of estimating the financial planning, which included initial estimate of resource requirements, associated costs, revenue, identifying operating costs and to prepare budgetary plans. It also involved cash flow to ensure that there are no gaps between income and expenditure, analyzing breakeven levels and forecasting profits. PLANNING FOR SOURCE OF REVENUE To find out the source that can really finance your business and fulfill your dreams, prepare a well planned Budget including all your recurring cost that will go into a Cost Center like Income or value going into the Cost Center, Cost of Office Space as well as infrastructure, Wages or Salaries of the employees, Cost of power back up and communication systems, Cost of miscellaneous activities etc. After charting out the business and Budget plan, I set upon the task to search the source of funding not only for the start up of the business but also expanding the business, and this source of funding is a back bone of your company. SOURCE OF FUNDING The borrowing depends on number of factors like purpose of funds, your borrowing requirement, repayment period, the availability of security or collateral etc. Bankers will never lend against the full equity value of property, the availability of the loan will be limited by the equity or residual value of property. All these points count if you intend to search for the source of funding. There are several sources for funding, and for me I started with: SHORT TERM AND MEDIUM TERM BANK LOAN I took upon myself to get the short term and medium term bank loan. For the repayment of this loan it took me two to five years. For sum of $5000, the security is required in the form of private or company property, fixed or floating charge over the books debts and assets of the business. Interest is fixed at between 2 per cent and 5 percent over the base rate at the time the loan was taken out. Arrangement fee is also charged on new loans. This loan system was best suited for me as the rate of interest is just fixed for 2 to five percent. It is more advantageous then the other loans because security required is very less. BUSINESS ANGELS Business Angels invests in new and developing enterprises. They, rather than start their own business, invest in someone else’s Investment proposals and initiatives. Those companies who have skilled and technically qualified people, business venture, capital and skill gives a greater chance to succeed with financing from business Angels. There is a site called as a Business Angels Pty. Ltd. Who provide the facility for meeting the both angels and prospective Entrepreneurs. The needs of the business are matched with the angels’ criteria. There are lots of other sources of financing too like Long term loans from banks, Share Capital from private Investors, Debentures etc, Mortgage debentures, Commercial mortgages etc. but the system of Business Angels are best if starting a New Company because it depends on the negotiations between the two parties.

model qq Essay Example

model qq Essay Example model qq Essay model qq Essay SCIENCE SOURCES OF ENERGY {SAMPLE QUESTION AND ANSWER} 1 . Which of following is more environment friendly? Burning of coal (b) burning of fire wood (c) burning of charcoal (d) Burning of diesel. 2. Major problem in harnessing nuclear energy is to split heavy nucleus (b) sustain nuclear reactions (c) Convert nuclear energy into electricity (d) dispose off nuclear waste. 3. Fusion reaction is also known as chemical reaction (b) elastic scattering (c) thermonuclear reaction (d) photo nuclear reaction 4. India exploded her first under ground nuclear device at Ranchi (b) Kota (c) Jaipur d) Pokhran 5. Although charcoal is a clean and deter source of heat energy yet it cannot be used as a domestic fuel because it cause environmental pollution (b) produce less heat energy (c) cannot be stored easily (d) is expensive fuel 6. Write two advantages of using solar cooker? 7. Suggest two ways to reduce energy consumption? 8. What is geothermal energy? Write its advantages? 9. Why are many thermal power plants set up near coal or oil fields? (2) 10. Name three forms in which energy from ocean is made available for use. What are OTEC power plants? How do they operate? (3) 11. List three forms of energy we use when we wake up from morning till we reach the school. Also from where we get these different forms of energy? (3) 12. Compare and contrast bio- mass and hydro-electricity as source of energy. The production cost of hydroelectricity is cheaper than the electricity produced in a thermal power station. Explain why? 13. What kind of mirror concave, convex or plane would be best suited for the use in a solar cooker. Why? What is the role of glass sheet used in a solar cooker? Also write two disadvantages of using a solar cooker? 14. (i) What is biogas? Name two main combustible components of biogas? What is the use of spent slurry in a biogas plant? (iii) Name the microorganisms responsible for the fermentation of slurry in the digester? ANSWERS 6. (i) Pollution free Nutrition value of food is preserved when food is cooked inside a solar cooker. 7. (i) Fuels used for burning must be extinguished as soon as their use is over. (it) Bulb, fans and other electrical appliances must be switched off as you leave your room. . The heat energy obtained from hot rocks present in earths crust of geo thermal energy. The advantages of geo thermal energy are- i) Environment friendly. (it) Cost of converting geo-thermal energy into electricity is less. 9. The thermal power plants are usually set up near coal or oil fields so that the fuel is easily available and the problem of air pollution while transporting the fuel may be minimized. 10. (i) Muscular energy to perform different activities like taking bath, climbing stairs and muscular energy comes from food we eat. it) Fossil fuel energy used in bus or car to reach the school and this energy come from fossil fuels like petrol, diesel and CNG. (iii) Chemical energy in the form of breakfast and it lso comes from the food we eat. 11. (i) Tidal energy (it) Ocean waves energy (iii) Ocean thermal energy OTEC power plants are ocean thermal energy conversion plants. For operating OTEC temperature difference of 200C or more between the surface water of ocean and inside water of ocean is required to boil liquid like ammonia or chlorofluorocarbon (CFC). The vapors of the liquid at high pressure used to rotate the turbine of the generator to produce electricity. 12. BIOMASS HYDROELECTRICITY 1 . Energy supplied by the burning of biomass causes pollution. 2. Energy can obtained by burning it directly or by a gobar gas plant. . lt does not cause any pollution. 2. Hydroelaectricity can be obtained by constructing dams. In a thermal power station coal is burnt to produce electricity where as hydroelectricity is produced by allowing the water to fall on turbines. Water in rivers is available free of cost but the cost of extracting and transporting coal is very high. 13. Concave mirror will be best suited for the use in solar cooker because it concentrates all the sunlight to a point after reflection from the mirror and thus raises the temperature of that point. Plane glass plate does not allow the infrared or eat radiation entered in the box to go outside the box thus heating the box and creating green house effect. The two disadvantages of using a solar cooker are (i) Food cannot be cooked at night and on a cloudy day by using a solar cooker. it) Food cannot be cooked quickly by using a solar cooker. 14. (i) Biogas is a mixture of various gases formed when the animal dung mixed with water is allowed to decompose in the absence of air. The two combustible component of biogas are CH4 and H2 gas. (it) The spent slurry in biogas plant is rich in nitrogen and phosphorous required for the growth of plants and hence can be used as a manure. iii) An aerobic micro- organism. 1 . A solar cooker may not cook food if. (1) (a) Interior of the box and the container of food are perfectly shining. b) Glass sheet over the box is not closed. (c) Solar cooker is placed in the shade. (d) All the above. 2. Radiations which are harmful to the living organisms are (1) (a) Infrared radiation. (b) ultraviolet radiations (c) Visible radiation. (d) micro waves 3. Solar cells are made of (1) (a) metals (b) insulator (c)semi conductors (d) none of these 4. The main constituent of CNG is (1) (a) butane (b) methane (c) ethane (d) propane 5. Which of the following is not a bio mass energy source? (1) (a) gobar gas (b) coal (c) wood (d) nuclear energy 6. Hydro power is a renewable source of energy. Justify. (2) 7. Write two qualities of an ideal source of energy? (2) 8. What are the advantages of nuclear energy? (2) 9. Name two activities in our daily life in which solar energy is used? (2) 10. (a) Distinguish between renewable and non- renewable sources of energy? (b) Choose the renewable source of energy from the following list: coal, biogas, sun, natural gas. 1 1 . (a) name the device used to convert (i) Solar energy in to heat and it) solar energy in to electricity. (b) explain the working of windmill (3) 12. What is biogas? How can biogas be obtained? Why is the use of biogas obtained from cow dung advised in preference to burning of cow dung cakes? (3) 13. What are the limitations of extracting energy from (a) the wind (b) waves (c) tides (3) 14. A student constructed a box type solar cooker. He found that if did not work Efficiently. What could this be due to? Give any four possible mistakes in the solar construction and operation of the cooker what maximum temperature Can ordinarily be reached inside a solar cooker? . (d) All the above 2. (b) Ultraviolet 3. (a) Seine conductors 4. b) Methane 5. (d) Nuclear energy 6. Hydro power is a renewable source of energy because if is derived from the renewable source of energy i. e. Sun. 7. The tow qualities of an ideal source if energy are- (i) It does not cause environ mental pollution- (it) Economical. 8. Advantages of nuclear energy- (i) A small quantity of fuel provides large amount of energy. (it) The nuclear fuel once inserted in nuclear power plant give s large amount of energy for a longer period of time. 9. (i) For cooking food using solar cookers. For drying clothes and food grains. 10. a) Difference between renewable and non-renewable sources : Renewable Sources Non-Renewable Sources The sources of energy which can never be finished and are continuously supplied by nature are known as renewable sources of energy. The sources of energy which are exhaustible (can be finished) and took lots of time to be formed again are known as non-renewable sources of energy. For example : Wind, the Sun, Bio-Gas, Hydro-power etc For example : Coal, Natural Gas, Petroleum etc. (b) Biogas and the sun are renewable sources of energy 11 . (a) (i) Solar cooker it) Solar cell. b) When the wind blows with a minimum speed of 1 5km/hr, the kinetic energy of the wind is used to rotate the blades of wind mill. The rotation energy of the blades is used to rotate the armature of the generator and generator in turn produce electricity. 12. Biogas is a mixtur e of gases namely methane, C02, H2 and H2S. it is obtained from an aerobic decomposition of cow dung and plants and animal wastes in a biogas plants. Biogas is advised for burning in preference to burning of cow- dung cakes because: (i) it cause no air pollution (it) It is a cheaper source of energy. 13. ) Wind energy is not sufficient to operate heavy machines and moreover it is limited to a certain place. (b) Energy of the waves can be extracted only if strong wind blows all the time across the sea. (c) Tidal power plant can extract the tidal energy from the water levels of high tide and low tide is very large. 14. He might have committed some mistakes. (i) Interior of the solar cooker not painted in black colour. (it) Instead of glass sheet, plastic sheet is used to cover it. (iii) Solar cooker is without insulation. (iv) Black containers have not been used. Maximum temperature is 1400C in solar cooker.

First Day Jitters Picture Book About Starting School

First Day Jitters Picture Book About Starting School First Day Jitters is an excellent book for an elementary school student (or first-time teacher) who is apprehensive about starting school. This humorous picture book was written by Julie Danneberg. Artist Judy Love created the comic and colorful illustrations in ink and watercolors. This is a funny book, with a surprise ending that will cause the reader to laugh out loud and then go back and read the entire story again. Kids starting middle school also find First Day Jitters amusing. A Story With a Twist Its the first day of school and Sarah Jane Hartwell does not want to get ready because she will be going to a new school. In fact, Sarah doesnt even want to get out of bed. When Mr. Hartwell tells her its time to get ready for school, she says, Im not going. Sarah complains that she hates her new school, I dont know anybody, and it will be hard, and...I just hate it, thats all. After much discussion, and no help from the familys feuding dog and cat, Sarah gets ready for school. By the time, Mr. Hartwell drops her off at school, she is terrified, but the principal greets her at the car and walks Sarah to her classroom. It is only on the last page  when Sarah is introduced to the class that the reader discovers that Sarah is not a student but the new teacher! The Author and Illustrator Author Julie Danneberg and illustrator Judy Love have continued the story of new teacher Sarah Jane Hartwell in the picture books First Year Letters (2003), Last Day Blues (2006), The Big Test (2011) and Field-Trip Fiasco (2015). First Day Jitters is also available in a Spanish edition Que Nervios! El Primer Dia de Escuela Julie Danneberg is a graduate of the University of Colorado, Boulder. She is a middle school teacher and the author of picture books for younger children and nonfiction for older children. Her other picture books include: ​​Monet Paints a Day, Cowboy Slim and Family Reminders. Her nonfiction books for middle-grade readers include: Women Writers of the West: Five Chroniclers of the Frontier, Women Artists of the West: Five Portraits in Creativity and Courage and Amidst the Gold Dust: Women Who Forged the West. In addition to illustrating Julie Danneberg’s books about Judy Love, a graduate of Rhode Island School of Design, has illustrated childrens picture books for a number of other authors. The books include: Can I Bring My Pterodactyl to School, Ms. Johnson?, Can I Bring Woolly to the Library, Ms. Reeder?, Prickly Rose and I’d Choose You! (Sources: Julie Danneberg, Charlesbridge: Judy Love, Charlesbridge: Julie Danneberg) My Recommendation I recommend First Day Jitters for children ages 4 to 8. I have found that children get a kick out of the surprise ending and also find it reassuring to know that they are not alone in being apprehensive about the first day of school. I have also discovered that the book appeals to kids making the transition from elementary to middle school because of the humorous situation it portrays. First Day Jitters also makes a good gift for new teachers. Teachers who want to share the book with their class will be pleased to find that the publisher has provided a First Day Jitters Discussion Activity Guide to download. (Charlesbridge, 2000. ISBN: 9781580890540) More Recommended Books About Starting School See my article Best Children’s Books About Starting School for an annotated list of 15 good books about starting school, including books about starting kindergarten or preschool, going from kindergarten to first grade and changing schools.   For kids going to kindergarten who want details on what school is like, see my article Childrens Books About the First 100 Days of School.

This is a memo for record. Im in the army and Im trying to change my Personal Statement

This is a memo for record. Im in the army and Im trying to change my job from Patriot Missile Operator to Civil Affairs specialist - Personal Statement Example More importantly, I check, adjust and load the M60 machine gun and I engage hostile targets with the Patriot weapon. There are several reasons why I want to be reclassed as a Civil Affairs Specialist. Foremost among these is because I would like to face new challenges having experienced being a Patriot already for seven years. I am convinced that being a Civil Affairs Specialist will present more options for my future career path, it being a position which will train me in both military and non-military operations. Moreover, the training that I will derive from the position will enhance my analytical skills in conducting research. Furthermore, I am very much interested in the field of political science and this position will definitely expose me to international militaries and governments. I feel that being with ARSOF will help me pursue my dream of becoming a Civil Engineer. I yearn to be a member of the Special Operations community which encompasses several aspects of Army life. I believe that I can be an asset to the ARSOF community because of my varied experience and tremendous technical know-how in the field of missile operations and intelligence information. ARSOF will benefit from my familiarity in working with different military structures and the air defense field from different countries such as Germany, Greece, Netherlands and Korea. I trust that I possess the qualifications and skills needed for a responsible Civil Affairs

Cost, Budgets and Strategic Decision Making in Management Accounting Assignment

Cost, Budgets and Strategic Decision Making in Management Accounting - Assignment Example The projected next period’s revenues are normally grounded on the prior accounting periods’ actual revenue trends. Second, the production facility budget is prepared. The production budget is grounded on the projected next accounting period’s revenues. If the next accounting period’s expected revenues is 50 cars and the last month’s unsold cars is 15 cars, then the production budget will be to produce only the remaining 35 cars [50 cars revenue – 15 unsold cars from the prior accounting period = 35 cars] (Warren, 2015). Third, the direct materials budget and labor budget are prepared (Warren, 2015). The direct materials are used as part of the finished product. If each car needs 2 cans of paint and there are 17 cans of paint remaining from the prior accounting period, the company must purchase 53 paint cans ([35 cars x 2 cans per car] – 17 cans from prior accounting period = 53 new can purchases). If one can costs  £ 5, then the budget for the next accounting period includes  £ 265 (53 cans of paint x  £5 per can). The labor costs must be included in the budget (Warren, 2015). The labor cost is the salary of the workers directly making the products, the car painters. Furthermore, the factory overhead budget is computed (Kinney, 2012). The factory overhead is composed of all other costs that do not fall under direct materials or direct labor classification. This includes the indirect materials figures and indirect labor amounts. The other amounts include the factory Janitors’ salaries, electricity payments, water payments, and telephone amounts. Next, the selling and administration expense budget is prepared (Bromwich, 2009). The selling expense budget includes the amounts allocated to sell the finished products, including the cars. The selling expense budget includes the sales department’s salaries and commissions, advertising, and other sales department expenses. The

Euthanasia Debate Essay Example | Topics and Well Written Essays - 2500 words

Euthanasia Debate - Essay Example Introduction The role of nursing (though previously restricted to caring for in patients and currently diversified to include coordination of care and critical thinking towards health care solutions in the society) is to ensure well being of members of the society. Therefore, nurses are the principle caregivers, communicators, advisers, and can change agents in health care provision with focus on patients’ interests. Euthanasia and physician assisted deaths have emerged as contemporary controversial issues that support and contradict the role of nursing. Euthanasia defines a physician’s direct involvement in terminating patient’s life and involves actions like injecting lethal drugs to facilitate death, while physician assisted suicide involves an indirect role, such as consultancy or provision of a lethal substance for a patient’s use towards a faster death. The irony of a nurse’s involvement in euthanasia and physically assisted suicide (contrary to the traditionally perceived role of facilitating well being and relieving patients of pain together with moral and legal concerns over people’s lives) has raised the debate on whether euthanasia and physically assisted suicide should be legalized. This paper explores existing literature to develop the position that euthanasia and physically assisted suicide could and should be legalized. ... The patients, their relatives and close associates, and even their care givers may face the dilemma of relieving the pain or letting the patient suffer the pain awaiting natural death and the right to make such decisions are reflective of ethical and legal considerations. Martin, Mauron, and Hurst argue that core to the debate on euthanasia and physician assisted suicide is consideration of the wider scope of medical ethics, even beyond issues of patients’ deaths (2011). The authors argue that caregivers have many roles that supersede healing and that some forms of assisted deaths may be necessary and justified. A consideration of some medical practices that have been legalized despite their moral contentions and non-healing objectives is the first basis for exploring the euthanasia and physician assisted suicide debate. Application of contraceptive pills that control unwanted pregnancies is a non-healing act but is considered legal and ethical and similarity in application of contraceptives and those of euthanasia and physician assisted suicide means that they should be accorded a similar treatment regarding the healing argument. The core objective of contraceptive application is to respect people’s right to determine their appropriate time for having children and implies the need for respect of people’s autonomy in other matters. Termination of life through physicians’ assistance falls within such categories of personal decisions, especially if the patient makes the primary reason (Martin, Mauron, and Hurst, 2011). Legal and moral considerations over â€Å"preventive medical measures and palliative care† are other reasons that support legalization of euthanasia and physician assisted