The kidneys structure, functions, and what controls these functions Essay Example for Free

The kidneys structure, functions, and what controls these functions Essay The kidney is made up of nephrons, which are a kidneys functional units. These nephrons collect fluid filtered from the blood. The kidney connects to the renal artery, renal, vein, and ureter. Purified blood leaves the kidney using the renal vein, urine leaves using a ureter and the renal artery carries blood from the aorta to the kidney. The nephron has a cup-shaped nephric capsule that surrounds a cluster of capillaries called the glomerulus. A good deal of fluid from the blood filters into the capsule. Large proteins and whole blood cells are left behind due to the fact that their too big to pass through the filters along with the plasma or blood fluid. There are four main parts of the nephron tubule: the proximal convoluted tubule, the U-shaped loop of Henle, the distal convoluted tubule, and the collecting duct. A substantial amount of resorption takes place in the proximal convoluted tubule. The small proteins, glucose, and ions are returned to the blood by active transport. If the glucose in the filtrate, or filtered fluid, exceeds the kidney threshold level, some glucose will remain and appear in the urine. The loops of Henle permit the production of rather concentrated urine. The collecting duct, together with the loop of the Henle, plays a vital role in water balance. The concentration of urine takes place in the collecting ducts although the process depends on the activities in the loops of Henle. The loops of Henle and the collecting ducts are in the medulla of the kidney. The other parts of the nephron are outside the medulla in the outer region, the cortex. Theres a fluid in the medulla that contains an osmotic gradient in which solutes are steadily more concentrated in the direction away from the cortex. There are two kinds of solutes in the gradient: salt and urea. The loops of Henle create a salt gradient which actively transport salt ions out of the filtrate. The actual concentration of the urine takes place in the collecting duct after the urine passes through the distal convoluted tubule from the loop of Henle. The urine leaves the collecting duct through the pelvis of the kidney  and down the ureter to the urinary bladder. Urine composition and rate of urine formation is regulated by the hormones vasopressin, aldosterone, and angiotensin, and the enzyme renin. The posterior pituitary gland in the brain releases vasopressin. Vasopressin increases resorption of water from the urine. When the body is losing water the body stimulates vasopressin secretion in result slowing down the loss of water through urine. The body detects water decrease either by lower blood volume (i.e. bleeding) or an increase in concentration of blood plasma (i.e. sweating). Very little water is resorbed from urine when there is an absence of vasopressin. Water volume depends on the amount of salt; therefore the amount of salt in the body directly affects the volume and concentration of the blood. When the salt levels in the blood increase the adrenal gland in the kidney secretes a hormone called aldosterone. Aldosterone causes the body to resorb sodium by the distal tubule. The rate is determined by blood salt content. Since less salt is resorbed by the kidney the urines salt content increases therefore increasing urinary volume. When the sodium levels in the blood decrease the kidneys secrete and enzyme called renin. Renin converts the plasma protein angiotensinogen into the hormone angiotensin. Angiotensin causes the constriction of blood vessels to increase the aldosterone secretion. Then the aldosterone promotes the resorption of sodium by the kidney and the urines salt content decreasing urinary volume.

Lord Of The Flies: Summary :: essays research papers

Lord of the Flies: Summary By: Wiliam Golding Main Character Description Piggy: A large kid, one of the older ones. He was made fun of and teased about his weight and it drove him crazy. He met Ralph first. Piggy wore glasses, which later proved vital for fire making. The best way to get to Piggy was to take away his â€Å"specs† because without them, he couldn't see a foot away from anything. He is later killed in the book. He falls fourty feet onto solid rock and his head splits open. Ralph: Ralph is chief of the group on the very first day. He was voted above Jack and his small band of kids. Ralph is one of the oldest. He first meets Piggy and was the original founder of the Conch Horn. Ralph comes up with many useful ideas during the novel, like the shelters on the beach. He is hunted right before they are rescued. Jack: Has his own band of kids that he later names, his â€Å"hunters.† In the group, they are responsible for the hunting of the pigs of the island; to bring in meat. Otherwise, the only thing they had to eat was the fruit of the island. Later on in the novel, Jack leaves the group of kids to be on his own. Simon: Quiet, out-spoken by everyone, Simon is one of the hardest-working of them all. He helps Ralph with the shelters and the little ones with fruit. He is later killed in the novel. Sam ‘n Eric: Sam and Eric are twins. They help in various problems during the novel and survive until the end of the novel. Neither of them play a vital role in the novel. Chapter Summary Chapter 1- In the first chapter, the time is right after the plane has wrecked and they all wake up from the crash. Ralph and Piggy meet each other, walk around and soon look for other people on the plane. Ralph soon finds the Conch shell and uses it like a horn to beacon the others. The survivors eventualy find themselves together in a group; Ralph, Piggy, Jack and his hunters, Sam ‘n Eric and Simon included. They vote Ralph the chief of the group, make a few rules (like, whoever has the Conch Shell has the right to speak) and designate Jack and his band as the group's â€Å"hunters.† Ralph, Simon and Jack explore the island and climb it's pink mountain to see if the place they were at is trully an island. They find it is. Chapter 2- An idea is formed for the group.

Innocence of Youth Essay

In The Catcher in the Rye, J.D. Salinger shows how an adolescent boy develops a cynical outlook on life, causing him to feel isolated. Salinger uses Holden to interpret change from the innocence of youth to the responsibilities of adulthood. Holden’s confusion represents that difficult change a person experiences while growing up. He is trying to find his place in the world, but certain obstacles are preventing him from moving forward. The path to redemption is difficult for him because he doesn’t want to accept the responsibilities of being an adult. The novel shows that through adolescence a person faces many new changes that can be difficult to accept. Holden wants the preserve the innocence that a person has as a child. His cynical views of the world develop through his experience with the corruption of the adolescent world. â€Å"Certain things, they should stay the same. You ought to be able to stick them in one of those big glass cases and just leave them alone, I know that’s impossible but it’s too bad anyway.†(Salinger 122) Salinger points out that, changes are not always positive and it would be easier if we could preserve some things. Holden doesn’t want to face the reality of adulthood because he hasn’t experienced many events that show the positive side of being an adult. Holden’s search for moral values is a difficult and lonely path because of his minimal success of finding them. â€Å"Holden speaks of his loneliness and depression; the story of a few days in his life indicates how sad and lonely his search for moral values is in which he finds them to be sorely lacking.†(Walters 3) The search for innocence and moral is often times very lonely due to the constant heinous events that occur. Characters like Holden want to realize a better life that is away from the corruption of civilization. (Walters 3) Throughout his life, Holden experienced many events that show the corruption of adults and teens. He believes that as a person grows up, they fall into a pit of evil and cruelty. He dreams of becoming the catcher in the rye and saving children from falling into the tainted world of adults. Salinger interprets children as pure and free of sins. Purity is often associated with kids as they have not experienced the greed and desires of adul ts. The thing Holden holds closest to him is the memory of his unique brother Allie. The qualities Allie possesses are extremely unique among even kids, which is why Holden is so mesmerized with him. He was not able to experience the adolescence of Allie, which could have contributed to his obsession with innocence. â€Å"Holden’s fantasy elaborates his obsession with innocence and his perhaps surprisingly traditional moral code.†(Walters 3) Holden’s moral code is different because he is often rude, lies to people and even pursues sexual intercourse. Although his moral code is different, he still has the right intentions. His lies are often to make people feel better and his rude attitude is a result of his distaste for immorality. Holden is confused and doesn’t know how to face the world or the people in it. The time period and environment in the novel are aspects that could have contributed to the confusion. Holden’s experienced this confusion during a time of tension in the United States. The post World War II time period could have had negative effects on Holden through conformism and dramatic changes occurrence in the U.S. â€Å"Holden experiences both the confusion of adolescence and spiritual discomfort of an entire age.†(Historical 6) Holden experiences events in New York City, a city of demoralization, crime and crookedness. His cynical perception of the cruel world could have been limited to the setting of the novel. Prep school and public schools are both socially and economically different than public schools. (Historical 8) His time at school could have influenced his emotion due to the elevated expectations of prep schools. There are many aspects of Holden’s life that could have contributed to his confusion and hatred. Confusion is a common emotion during the adolescent stage of a person life. Holden’s confusion is a result of his inability to truly connect with anyone because of his cynical views. He has a feeling of hopelessness for the world around him because of his distaste for adulthood. â€Å"Holden tells the story of his disenchantment with his life and the direction it is taking.†(Walters 2) The realization that he will be entering adulthood evntually depresses him. He wants to retreat backward into the world he is leaving, that of childhood innocence. (Vanderbilt 298) Holden wears a red hat is symbolic of his position in life and the direction it is taking. Wearing it backwards suggests not only his defiant withdrawal from teammates but his desire to go back to his youth. (Vanderbilt 297). Holden finally decides he needs to move on in life after meeting with his sister Phoebe. The innocence of his younger sister allows him to truly find what he is looking for. Through his sister, he finds hope for the world around him. It is through the innocence of Phoebe, at the end, that Holden initially moves toward his redemption. (Vanderbilt 299) Holden’s cloudy stage of confusion eventually starts to clear up. His realization that his actions affect that people he cares about allows him to seek redemption. He states that he will start applying himself in school and has a better outlook on life. Work Cited Page Literary and Historical Context.† The Catcher in the Rye: Innocence Under Pressure. Sanford Pinsker. New York: Twayne Publishers, 1993. [1]. Twayne’s Masterwork Studies 114. Gale Virtual Reference Library. Web. 27 Feb. 2013. Salinger, J D. The Catcher in the Rye. Boston: Little, Brown, 1951. Print. Vanderbilt, Kermit. â€Å"Symbolic Resolution In The Catcher In The Rye: The Cap, The Carrousel, And The American West.† Critical Insights: The Catcher In The Rye (2011): 297-305. Literary Reference Center. Web. 22 Feb. 2013. Walters, Gordon. â€Å"The Catcher In The Rye.† Masterplots, Fourth Edition (2010): 1-2. Literary Reference Center. Web. 22 Feb. 2013.

Definition and Examples of Present Perfect Progressive

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. 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