Essays --

Globalization is comprised of social, practical, innovative, legacy, and political adjustments that show reliance and advancement. Globalization rises the benchmark of living in countries, expands mechanical data, and uplifts political freedom. The significant starting point of globalization is the influence from different countries. Globalization is a strategy that results from human change and innovative turn of events. The collective impacts of globalization are evidently delineated in Peru. When a third-world country beat up with shortage and abuse, Peru is presently changing into a developed country. In Peru, globalization has expanded the human improvement file, engaged ladies, and imagined an all the more remarkable nation. One of the upsides of globalization on a common evaluation is an expanded Human Development Index. The Human Development list is an estimation of a nation's collective, political, and prudent advancement in contrast with different nations on the planet. The Human Development index rates every nation with a count somewhere in the range of 0 and 1, with 1 being the most progressive, globalized country. segments that are occupied with deciding a nation's HDI are gross family unit yield per capita, future during childbirth, develop individual insightful, and the quantity of people took a crack at enlightening associations. In 1975, Peru's Human Development inventory was a 0.643. By 2003, the Human Development index had risen more than one tenth to 0.762. The generous increase in Peru's HDI is a reasonable sign that globalization has made a positive impact. From 1975 until 2003, globalization has caused a 2% support in the grown-up education rate. all through a similar time length, the sh ortage rate to fallen 6%. Wom... ... all the more relentless that individual is. Those people want to have the well off get increasingly princely and the poor become significantly less fortunate, so they are most likely against globalization. Though globalization may not be the impeccable response to end the entirety of the world's challenges, it is a decent beginning. Nations that receive globalization, for example, Peru, have profited immensely. Globalization is useful for a nation's funds, governmental issues, and most fundamentally for its people. Peru was one time an underdeveloped nation attacked with neediness, mistreatment, and a need of learning. Globalization has added to the diminishing of shortage, greater proficiency rate, and the freedom of ladies in Peru. The outcomes of globalization can be recognized in Peru and all around the globe, when mechanical data is sans scatter exchange is helped, and political or social freedom is practiced.

Hop Frog Essay -- essays papers

Jump Frog Subjection was certainly one of the significant makes that drove the Civil War, the most sensational occasion in the American history. Various perfect works of art were composed to scrutinize subjection. Among them, we tally Poe’s Hop-Frog, otherwise called Eight Chained Ourang-Outans. Written in 1849, Hop-Frog conveys the message toward the Southern States about inescapable catastrophe that anticipates the Americans because of servitude and the slave exchange. Every component of the Poe’s story, including character, settings and the plot is by one way or another identified with the chronicled foundation of the United States before 1865. In any case, Poe associates his story to the idea of serfdom via cautious determination of characters and the depiction of connection between them. Actually, from the primary perusing there isn't a lot of strange to comment in the characters’ connection: a straightforward connection between a ruler and his â€Å"multi-functional† jokester. In any case, after a mindful investigation of the story, it becomes evident that the characters are metaphorical. They, truth be told, speak to the connection between an ace and a slave, a belonging. This sort of connection describes bondage, where one person â€Å"possesses† another and does with him whatever is wanted. Poe gives us a few insights to arrive at this given conclusion:† Our ruler, as an issue of cause, held his own fool†. The creator utilizes the word â€Å"retained† to depict king’s ownership of the jokester, which is the key component in subjugation, as opposed to any type of work. As we discover later, this sort of guardianship leaves Hop-Frog with essentially no opportunity, regardless of whether it is opportunity to picked or opportunity to act:† Come here Hop-Frog, †¦ swallow this bumper†¦It happened to be poor dwarf’s birthday, and the order to drink†¦ constrained tears to his eye... ...n the North and the South, which at long last carried United States to the Civil War. At long last, as we arrive at the finish of the story, we witness Hop-Frog’s furious vengeance. Truth be told, there is something specific in the way how Hop-Frog renders retribution on lord and his seven clergymen: he consumed them. It is firmly identified with the picture that the Southern States had after the misfortune in the Civil War. Everything from estates to normal assets were put to fire by the Northern armed forces, as they were advancing toward the Confederate’s capital, Richmond. Bounce frog’s get away from represents the monstrous movement of slaves from the South after the finish of the war. In spite of the fact that the serfdom was authoritatively annulled in 1863 in the North and before the finish of the war in the South, it took a lot more years before an Afro-American could be dealt with a similar route as each resident in the United States of America.

Scholarship Essay Examples: Using Leader/Editor As the Leader

Scholarship Essay Examples: Using Leader/Editor As the LeaderWe've found that the best scholarship essay samples really consist of three different techniques and at least two different perspectives. The different techniques come from two different sources: with the use of an essay writer and through more traditional methods like proofreading, editor suggestions, and student notes. This allows us to choose a style for you that is both personal and unique, and easy to follow.For the most part, the best scholarship essay samples have the use of an essay writer. In general, this is a writer who has studied and worked in the writing field or someone who will be dealing with a heavy flow of assignments on their first attempt. Those who are editing have the benefit of having lots of experience under their belt, which is certainly a good thing, but remember, it's the essay they are most likely to write.First, the more traditional way of using essay samples is through the use of a manual. Thi s can range from a book of essays from an academic publisher, to a book of essays published by an individual or a group. Both of these options are effective but your own style will be important.On the other hand, the leader/writer/editor method includes using an online resource. These resources often come in the form of blog posts, discussion boards, or forum discussions, where the writer is free to express their opinions and receive feedback on their style, structure, tone, and focus. This method can also be quite effective when a student has an idea of how to work in their own voice.The third method is the most recent and is centered around a student's style and knowledge. This is quite a creative use of essay samples, and the teacher will work with the student to ensure that the student has a choice of formats and does not lose valuable points due to the lack of choice. This is a great choice when the teacher is working with a student who has only been working on an essay for a s hort time, or a student who has experience writing for other purposes and is looking to expand their skills.In any case, it's important to remember that the best scholarship essay samples will feature a leader or editor as the main writer. With that being said, it's not uncommon for an essay leader to leave their own notes on their own work in order to create their own style and add their own touches and perspective to the essays.In fact, it's often the easiest way to really get started. While you may need to seek out ideas and help from those around you, the ability to have your very own online resource can save you a lot of time. Of course, if you're a leader or editor, then it's a more expensive solution but the results are well worth it.If you would prefer to use a single individual tool or if you'd like to try a different approach, there are plenty of programs out there that do just that. Just make sure you learn to match the right tools to the right techniques for a truly cust omized approach.

Home Hemodialysis - 1457 Words

Qualitative and Quantitative Articles on Home Hemodialysis Elizabeth Hetherington Northeastern University Receiving hemodialysis in the in-patient or outpatient setting is uncomfortable and non-pleasurable. Thankfully, â€Å"the movement of medical care out of institutional settings into patients’ homes has increased in most industrialized countries as part of the general emergence of self- care options in the†¦show more content†¦29). This training helped patients overcome anxiety over needles, use and learn from other patients on NHHD, understand the importance of the patient-clinician relationship, overcoming the mental and physical challenges of learning while ill, and adapting to the individuals techniques. The five themes observed gave light to physicians that technology-related issues involving the machine was a barrier in training, however â€Å"the primary topics volunteered by the participants in the present study were psychosocial in nature† (Halifax, 2009, p. 31). At the end of Visaya’s research she discovered that, â€Å"in terms of the rel ationship between hemodialysis patients’ perceptions, HHD and self-care, 26 out of the 49 participants had positive perceptions regarding HHD† (Visaya, 2010, p. 26). Reflecting on the Patient Perception Survey, â€Å"49 patients found that 46.9% of the patients identified negative perceptions of HHD and 53.1% of the 49 patients identified positive perceptions of HHD† (Visaya, 2010, p. 26). The JPAT identified only 8 of the 49 participants suitable for HHD. Visaya also determined that, â€Å"when a patient scored high on the Patient Perception Survey, meaning he or she has negative perceptions regarding HHD, the patient as well had low levels of social support and communication† (Visaya, 2010, p. 26). â€Å"The associations between a hemodialysis patient’s perception regarding HHD and all other subscalesShow MoreRelatedMs. Conlon Applies The Nursing Process System Or Processes At The Unit / Team / Work Group Level846 Words   |  4 PagesMs. Co nlon applies the nursing process to systems or processes at the unit/team/work group level to improve care. Deirdre has been the primary nurse for 6 hemodialysis patients. She has involved patients and families in monthly interdisciplinary meetings to promote self-efficacy and quality of life. With the help of the interdisciplinary team Deirdre has worked collaboratively to address and reinforce nutritional needs, social/family issues, barriers to care, and safety concerns. All of her primaryRead MoreHeparin In Central Venous Catheters1250 Words   |  5 Pagesthe importance of their placement. To properly investigate central venous catheter (CVC) care; documentation will focus on Heparin flushes as it relates to renal care. The renal dialysis patient undergoes CVC placement as a basis of receiving hemodialysis treatments. It is essentially the first access point placed in preparation of a more permanent access point. Central venous catheters, fistulas, and grafts are considere d the lifeline of a dialysis patient. Their function and patency is of theRead MorePractice : Ethics And Resource Utilization1027 Words   |  5 PagesPractice ( Practice; Ethics; Resource Utilization) Ms. Mancinho continues to strive for excellence and patient care improvements in her position as staff nurse in the hemodialysis unit. She is currently the primary nurse for five of our chronic dialysis patients. All of her primary patients exceed recommended adequacy guidelines and maintain patent, infection free arterial venous fistulas/grafts. While participating in monthly interdisciplinary care plan meetings, she makes suggestions that haveRead MoreCase Study Of Dialysis Therapy996 Words   |  4 Pageshaving total per patient, per year costs totaling under $100,000 per patient, per year (Hirth, 2008). Medicare does not pay for: †¢ Paid dialysis aides to help with home dialysis. †¢ Lost pay to patient or his or her helper during self-dialysis training. †¢ A place to stay during treatment. †¢ Blood or packed red blood cells for home self-dialysis unless it is part of a doctors service or is needed to prime the dialysis equipment. †¢ Transportation to a dialysis facility. (Dialysis Coverage). ReimbursementRead MoreRecruitment Procedure in Hr2695 Words   |  11 PagesNorth America segment consist of Renal Therapy Group and Fresenius Medical Care. The International segment consists of Europe and Latin America and one Asia-Pacific Unit. Their dialysis service include Hemodialysis, Peritoneal dialysis, education tools and transplant support services, in-centre, at home or in hospital, to fit their patient’s need. They manufacture and distribute variety of dialysis product and equipment, including dialysis machine, dialyzers and other dialysis related supplies. Read MoreDialysis Modalities And Treatment Of Kidney Disease2194 Words   |  9 Pagesof ESRD is to encourage some form of home dialysis. In center dialysis in the United States cost $72,000 a year, where peritoneal dialysis cost only $53,000 a year. In addition to this savings the hospital stays are twice as many days for in-center dialysis patients versus home dialysis patients. There is also a better quality of life, and lower mortality rate with patients who are in control of their dialysis at home. One problem that is an issue with home dialysis is the amount of educationRead MoreIntegra Lifesciencess Strategic Intent1544 Words   |  7 PagesSuccessful companies, that have endured, rely on their people. People set the organizational strategy and direction. Fresenius Medical Care’s Leadership Strategy The two largest hemodialysis service providers are Fresenius Medical Care and DaVita. These two companies comprise approximately 80 percent of hemodialysis services (Nilesh, 2014). Understanding customer attitude toward a company’s product offerings helps with developing processes and promotional materials designed to assure positiveRead MoreDialysis Experience Essay2931 Words   |  12 Pages Hemodialysis (HD) is one of several renal replacement therapies used for the treatment of end stage kidney disease (ESKD) and kidney failure. Dialysis removes excess fluids and waste products and restores chemical and electrolyte balance. HD involves passing the patient’s blood through an artificial semipermeable membrane to perform the filtering and excretion functions of the kidney. One important step before starting regular hemodialysis sessions is preparing the vascularRead MoreHemodialysis and Peritonial Dialysis4350 Words   |  18 PagesObjectives Aims On the completion of the seminar students gain the knowledge regarding hemodialysis and peritoneal dialysis and will utilize this knowledge with a positive attitude. Specific Objectives The group will able to; * Define dialysis * Describe the history of dialysis * Explain the principles of dialysis * Enumerate the indication of dialysis * Explain details about hemodialysis * Describe details about peritoneal dialysis * List down the Psychosocial IssuesRead MoreThe Fundamental Principles Of Knowing1583 Words   |  7 Pagesthe Nephrologists. As a hemodialysis nurse, the empirical ways of knowing or what we called the art of nursing was immediately applied to the patient. Knowing that the hemodialysis treatment is what the patient needed, the treatment was started at once as ordered by the physician. There was a factual and theoretical explanation of the nursing care. The implementation and reason of the nursing care was logical and formulated to the situation presented. During the hemodialysis treatment, the patient

Corporate Social Responsibility Corporate Philanthropy

Topic 3: Corporate Social Responsibility (CSR): Corporate Philanthropy Why some firms are more committed to corporate philanthropy than others? 1. Introduction Corporate social responsibility (CSR) is a topic under spotlight in recent years, firms become more committed to involve in corporate philanthropy by giving away gifts or monetary contributions to social and charitable causes. However, different firms tend to have a different level of commitment towards corporate philanthropy, which means that some firms are more committed to corporate philanthropy than others. Therefore, this essay discusses why some firms are more committed to corporate philanthropy than others by analyzing the motives of the firms on the individual level, firm level and field level. 2. Definition of Corporate Philanthropy and the Relationship with CSR Corporate philanthropy can be defined as donating a portion of its resources to a social cause by a business enterprise (Ricks Peters, 2013). Gautier and Pache (2013) also define corporate philanthropy as voluntary donations of corporate resources to charitable causes and for public purposes. Speaking of the relationship between corporate philanthropy and CSR, some scholars suggest that corporate philanthropy is a precursor of CSR (Gautier Pache, 2013) and is a component of the larger domain of CSR (Wang Qian, 2011). Thus, given that corporate philanthropy is a component of CSR, by referring and studying some academic journals that areShow MoreRelatedCorporate Social Responsibility : Corporate Responsibility773 Words   |  4 PagesCorporate social responsibility may also be referred to as corporate citizenship and can involve spending finances that do not directly benefit the company but rather advocate positive social and environmental change. The soul in the next economy forum presentation made it evident that achieving corporate social responsibly in a company can reap major benefits in terms of finances, more inspiring workplace and customer satisfaction. In the past, companies mistakenly thought that corporate socialRead MoreCorporate Social Responsibility ( Csr ) Encompasses Business Practices Involving Actions988 Words   |  4 PagesCorporate Social Responsibility Corporate social responsibility (CSR) encompasses business practices involving actions that benefit the organization and the stakeholders, which comprises of the society (Schermerhorn, 2012). â€Å"CSR is becoming more mainstream because pioneer companies are embedding sustainability into the core of their business operations to create shared values collectively for business and society.† - Liz Maw Understanding Microsoft’s Corporate Social Responsibilities MicrosoftRead MoreHow Businesses Can Incorporate Csr Into Their Business Model1619 Words   |  7 Pagesways businesses can incorporate CSR into their business model. Introduction: Many large corporations are taking corporate social responsibility into account and making it a part of their everyday schedule. Over the past decades, there have been increasing concerns for general society that many businesses have little concern for the consumer and they care nothing about the deteriorating social order. But these days’ companies are encouraging employees to volunteer and make a difference in surroundingRead MoreCorporate Social Responsibility Of India Essay1669 Words   |  7 Pages CORPORATE SOCIAL RESPONSIBILITY IN INDIA â€Å"Crossing the Bridge from Knowing to doing† Jasleen Kaur Luthra* â€Å"Successful people have a social responsibility to make the world a better place and not just take from it.† Carie Underwood Abstract The 21st century is characterized by unprecedented challenges and opportunities, arising from globalization, the desire forRead MoreAn Organization s Corporate Social Responsibility957 Words   |  4 Pages An organization’s Corporate Social Responsibility (CSR) drives them to look out for the different interests of society. Most business corporations undertake responsibility for the impact of their organizational pursuits and various activities on their customers, employees, shareholders, communities and the environment. With the high volume of general competition between different companies and organizations in varied fields, CSR has become a morally imperative commitment, more than one enforcedRead MoreCorporate Social Responsibility ( Csr ) Essay1369 Words   |  6 Pageshave a responsibility to give back to the customers they serve and the communities they operate in. Today, many organizations have realized the importance of corporate social responsibility (CSR) in resp onse to consumers and stakeholders becoming more mindful of social issues. Corporate social responsibility has continued to change and grow. It can be difficult to define CSR because it takes on a variety of social, economic, political and environmental formats depending on the business. Corporate socialRead MoreThe Second Phase Indian Csr ( 1914-1960 )1363 Words   |  6 Pageswhich was consolidation and amplification of social development. During the whole period of struggle for freedom, Indian businesses proactively engaged in the process of reformation. Not only did firms see the country’s economic development as a protest against colonial rule, they also participated in its institutional and social development (India Partnership Forum 2002, 11). The vision of a free and modern India stimulated the involvement of corporate sector. Gandhi introduced the notion of trusteeshipRead MoreCorporate Social Responsibility Of Cigna Corporation902 Words   |  4 PagesCorporation social responsibility, to see if they contribute to society through good business practices, by providing good work environment, good citizenship and solving social issues. We will incorporate terms such as sustainability, strategic philanthropy, cause marketing, shared value, stakeholders, and global perspective. We will see if Cigna Corporation really following the corporation social responsibility of the 21st century. According to the article, Corporate Social Responsibility in the 21stRead MoreSouthwest Airlines : Corporate Social Responsibility809 Words   |  4 Pagesrecognized for their corporate social responsibility initiatives is Southwest Airlines. Southwest is a successful organization that perfectly blends operational focus with social obligations which translates into increased revenue and customer support. For several years, Southwest Airlines received recognition as one of the 100 Best Corporate Citizens by Corporate Responsibility Magazine (Corporate, 2015). Analyzing Southwest Airlines’ commitment to corporate social responsibility will demonstrateRead MoreUnit 37 Task M11495 Words   |  6 Pagesexplaining how my business (Ben and Jerry’s) could change or alter some of its practices and showing how these changes would contribute to improved ethical behaviour. The ethical issues I will be working on are CSR and trading fairly. Corporate social responsibility: Businesses do not exist in isolation nor is it simply just to make money; a lot of factors come into play. Customers, suppliers and the local community are all affected by the business and its operations. Ben and Jerry’s products, and

How Far Can It Be Argued That Popular Culture Is...

The Marxist concept of ideology is used to express the way in which the dominant group in a society controls the norms and values of that society at the level of ideas. As they own and direct the production of popular cultural products the dominant group are able to present their ideas as both normal and natural and `so mystify the `real conditions of existence (Hall.1992.p348). In this way the group holding power exercises maximum control with the minimum of conflict. The general population accepts the status quo as inevitable, and revolution is avoided. While Marxists view this as a matter of Capitalist control, Feminists see ideological domination as the means by which women are encouraged to accept a subordinate role in patriarchal†¦show more content†¦Feminist theory shares much common ground with Marxism and many of the ideas of European Marxists have been appropriated and used by feminists. It has been suggested that this is particularly true of the ideas of Althus ser and Gramsci (Gramman and Marshment in Strinati.1995.p180). Both of these theorists place emphasis on the idea of ideology as a means of control. Althusser suggests that ideology is not merely inherent in popular cultural practices but becomes `material practice (Storey.1998.p97) and a part of daily existence. For Althusser ideology is found in the customs, traditions and patterns of behaviour of everyday life in such a way that social actors are not aware of their participation in the acceptance and propagation of the ideas of the most powerful group in society. Using Althussers theories feminists may suggest that a tradition such as the celebration of Mothers Day can be seen as valourizing that particular role for women, while failing to recognize any other. This may lead women to see the maternal role as the most important one for them in society, thus serving the interests of the dominant male group by encouraging women not only to become mothers, but also to assume the po sition of primary child carers. Such an interpretation suggests that many traditions and customs are to a large extent ideological.Show MoreRelatedThe Bachelor And The Construction And Destruction Of The Fantasy Romance3051 Words   |  13 PagesThe Bachelor and the Construction and Destruction of the Fantasy Romance Reality TV shows, especially dating programs, has become a popular culture phenomenon status globally in the past few decades. The media have taken advantage of this trend to incorporate them into their mainstream programming in order to maximize profits from the intense followership it attracts among various audiences. This popularity has also captured the interest of many scholars and researchers who seek to identify why suchRead Morecrime and deviance4817 Words   |  20 Pagesinfluencing choice of topic, choice of method(s) and the conduct of research. Theories Consensus, conflict, structural and social action theories. The concepts of modernity and post-modernity in relation to sociological theory. The nature of science and the extent to which sociology can be regarded as scientific. The relationship between theory and methods. Debates about subjectivity, objectivity and value freedom. The relationship between sociology and social policy. TheRead MoreInterpretivism7441 Words   |  30 Pagespublished works outlining a â€Å"feminist† approach to social science research, these books have generally steered clear of quantitative survey research. Some authors of feminist 1 2— Feminist Measures in Survey Research methods texts limit their discussion of feminist survey research to a small section (e.g., Hesse-Biber, 2007; Reinharz, 1992; Sprague, 2005), while others overlook survey research entirely (e.g., Hesse-Biber, Gilmartin, Lydenberg, 1999; Jaggar, 2008; Naples, 2003). Sociologist JoeyRead MoreSocial Power of the News Media12127 Words   |  49 PagesThis power is not restricted to the influence of the media on their audiences, but also involves the role of the media within the broader framework of the social, cultural, political, or economic power structures of society. In order to focus this discussion better, I limit it to the news media, and in particular to the press, thus ignoring the undoubtedly pivotal role of television and other media genres in mass communication.2 10 Political Communication in Action The theoretical framework forRead MoreEssay on Like water for chocolate6961 Words   |  28 Pagesrelationships between the word (signifier) and the thing that the word represents (signified); in short, realism appeals to our ideologically constructed sense of the real and addresses the reader in such a manner as to incite a â€Å"Yes. That’s it, that’s how it really is† response. Realists are often impelled by social reform, often focus on people in social situations that require compromise, develop characters that are unheroic— flawed and unable to be â€Å"true to themselves†--, and often emphasize externalRead MoreMarxism and Class, Gender and Race: Rethinking the Trilogy5203 Words   |  21 Pagesfeature of most social science publications today, especially those about inequality, is the ritual critique of Marx and Marxism in the process of introducing theoretical alternatives intended to remedy its alleged failures. This practice became popular in early feminist literature: Marx and Marxists were criticized for not developing an in-depth analysis of the oppression of women, their economism, class reductionism, and sex blind categories of analysis. Soon after it became common placeRead MoreRastafarian79520 Words   |  319 PagesRastafari This page intentionally left blank Rastafari From Outcasts to Culture Bearers Ennis Barrington Edmonds 2003 198 Madison Avenue, New York, New York 10016 Oxford University Press is a department of the University of Oxford It furthers the Universitys objective of excellence in research, scholarship, and education by publishing worldwide in Oxford New York Auckland Bangkok Buenos Aires Cape Town Chennai Dar es Salaam Delhi Hong Kong Istanbul Karachi Kolkata KualaRead MoreOrganisational Theory230255 Words   |  922 PagesOrganizational Theory takes you on a joyful ride through the developments of one of the great enigmas of our time – How should we understand the organization? Jan Ole Similà ¤, Assistant Professor, Nord-Trà ¸ndelag University College, Norway I really enjoyed this new text and I am sure my students will enjoy it, too. It combines rigorous theoretical argument with application and consideration of how managment practice is formed and shaped by ideas and concepts. The authors have brought their wealth of experienceRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesPublic Memories Tiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillian and Paul Buhle, eds., The New Left Revisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A PoliticalRead MoreHonour Killing in Pakistan19346 Words   |  78 Pages...................................................................... 15 5.1-Being Trapped Between Two Patriarchal Controllers ................................................................. 15 5.2-†Honour killings† In The pretext of Illicit Relations ..................................................................... 15 5.3-â€Å"Honour Killings† As Punishment for Seeking Divorce................................................................ 16 5.4-â€Å"Honour killings† After Rape ................

Personal Taxpayer Compliance Costs

Question: Discuss about the Personal Taxpayer Compliance Costs. Answer: Introduction: In this case, various information pertaining to Jane Brown has been provided. The issue is to calculate the net tax payable or refundable during the current tax year. The tax is calculated by applying the various provisions of the relevant law. The section 4-1 of the Income Tax Assessment Act provides that the every individual, company and other entities is required to pay income tax. The section 4-10 of the Income Tax Assessment Act provides that tax payable is calculated by applying the tax rate with the taxable income (Saad et al. 2014). The section 4-15 of the Income Tax Assessment Act 1997 provides that taxable income is calculate by subtracting allowable deduction from the assessable income. The assessable income of a taxpayer is classified into ordinary income and statutory income. The section 6-5 of the Income Tax Assessment Act provides that income according to the ordinary concept is known as the ordinary income (Saad 2014). The income other than ordinary income is known as the statutory income as per section 6-10 of the Income Tax Assessment Act. In both the section 6-5 and 6-10 of act it is provided that in case of resident taxpayer income received from all the sources are taxable and in case of non-resident the income received from Australia is taxable. Therefore, it can be said that determination of residential status of the taxpayer is essential before calculating the taxable income. The section 6-1 of the Income Tax Assessment Act 1936 provides four rules that should be applied for determining the residential status of the taxpayer. However, in this case there is insufficient information so it is assumed that the Jane Brown is a resident of Australia for the purpose of tax (Birt et al. 2014). The division 6 of the Income Tax Assessment Act 1936 deals with the trust income. The net income of the trust is worked out on the assumption that the trustee is resident. The net income of the family trust can be distributed to the beneficiary in any way it deems fit. The act also provides that a trust is not required to pay income tax on the amount distributed (Binning and Young 2015). The trust is only required to pay tax on the undistributed income. The beneficiary is required to pay tax on the amount distributed by the family trust. It should be noted that it is not a special income so it should be included in the assessable income and taxed at marginal rate. In this case, Jane has received an amount of $2000 from the family. Therefore based on the discussion it can be said that the receipt from the trust should be in the assessable income (Tran-Nam et al. 2014). The section 44 of the Income Tax Assessment Act 1936 states that the assessable income of the resident shareholder of the company shall include dividend. The dividend are the profit distributed by the company earned from any source. The dividend received is also an ordinary income as per section 6-5 of the Income Tax Assessment Act 1997. In this case, the fully franked dividend of Jane should be included in the assessable income. In this case, as the information provided is insufficient so it is assumed that $20000 is the gross dividend (Taylor and Richardson 2013). The salary is an assessable income under section 6-5 of the Income Tax Assessment 1997. Therefore, the salary amount received by Jane should be included in the assessable income. The salary that should be included is the gross salary therefore the PAYG should be added with the net salary. The commissioner based on the section 15-25 and 15-30 of the Tax Administration Act 1953 develops the withholding schedule (Brown et al. 2015). The interest is an ordinary income as per section 6-5 of the ITAA 1997; therefore, the interest income of $475 should be included in the assessable income. The income from investment should be included in the assessable income as per section 6-5 of the ITAA 1997. In this case, the income that is received from rental property should be included in the assessable income. The section 8-1 of the income Tax Assessment act states that the taxpayer can deduct from the assessable income any outgoing that is necessary fort earning then assessable income. Hence, in this case the expenses that are incurred for the income from investment property should be deducted. The be\net amount should be included in the assessable income (Farrell 2016). The section 102-5 of the Income Tax Assessment Act 1997 states that the assessable income should include the net capital gain during the year. In this case, as the shares were acquired on 2009 so the discount method is applied. An individual can make the section 115-10 of the ITAA 1997 states that discount capital gain. The insurance premium paid for income protection is deductible as the amount received is taxable (Kucukvar et al. 2014). Based on the above discussion the taxable income is calculated. The calculation shows that the tax payable is $34715. The calculation is given below. Calculation of Taxable income of Jane for the year 2015-16 Particulars References Amount Amount Figure Authority Income received from Trust ITAA 36 Division 36 $20,000.00 Dividend Income Fully Franked (Net) $14,000.00 franking Credit $6,000.00 Gross Dividend ITAA 36 s44 ITAA 97 s6.5 $20,000.00 Salary Income ITAA 97 s6.5 $79,000.00 Interest income ITAA 97 s6.5 $475.00 Rent Income ITAA 97 s6.5 $35,000.00 Capital gain from sale of shares Sales proceed $3,500.00 Less: Cost of Acquisition $800.00 Gross capital Gain $2,700.00 Less: Discount @ 50% $1,350.00 Net Capital Gain ITAA 97 s102.5 s115.10 $1,350.00 Assessable Income $155,825.00 Allowable Deductions Repair ITAA 97 s8.1 $2,000.00 Interest on Mortgage ITAA 97 s8.1 $15,000.00 rates ITAA 97 s8.1 $2,500.00 Insurance ITAA 97 s8.1 $500.00 investment advise ITAA 97 s8.1 $250.00 Insurance for Income Protection ITAA 97 s8-1 $1,000.00 Total deduction $21,250.00 Taxable income $134,575.00 Tax on taxable income ($17547+.37(134575-80000)) $37,739.75 Medicare Levy $2,691.50 Medicare levy surcharge 1682.19 Gross Tax Payable 42113.44 Tax offsets/Rebates/ Credits Special Zone Rebate ITAA 36 s79A 1173.00 franking credit ITAA 97 s205.15 -$8,571.43 Tax Payable $34,715.01 Less: PAYG $(18828.00) Net tax Payable 15887.01 Disregarded Items Type Help debt $20000 Table 1: calculation of Taxable income (Source: Created by Author) In this case, the Green Pty Ltd is a resident company the issue here is to ascertain the taxable income and calculate the taxable income. The Income tax Assessment Act provides that the business income are taxable. The section 8-1 of the Income Tax Assessment Act 1997 states that expenses that are made for earning assessable income are allowed as deduction. The section 27-15 of the Income Tax Assessment Act 1997 provides that the input tax credit can be deducted as loss or outgoing under this act. Hence, it can be said that the company will have to adjust expenses to GST the element (Richardson et al. 2013). It is assumed that the dividend amount provided is gross. In general, the company tax rate is 30%. However, for small business company tax rate is 28.5%. The business is said to be small if the aggregate turnover from the business is less than 2 million (Griffiths 2015). In the given case, the turnover of the Green Pty Ltd is less than the 2 million so 28.5% rate will apply. The calculation is given below: Computation of the Taxable Income and Tax Payable for Green Pty Ltd Particular Reference Amount Amount Figure Authority Sales ITAA 97 s6.5 $313,636.36 Dividend fully franked $10,260.00 Add: franking Credit $4,397.14 Gross Dividend ITAA 36 s44 ITAA 97 s6.5 $14,657.14 Interest ITAA 97 s6.5 $900.00 Compensation from client ITAA 97 s6.5 $4,000.00 Net Capital gain ITAA 97 s102.5 s115.10 $4,000.00 Assessable Income $337,193.51 Allowable Deduction Advertising ITAA 97 s8.1 $909.09 Bad debts ITAA 97 s8.1 $900.00 Bank Charges ITAA 97 s8.1 $150.00 Capital expenditure (qualifies for immediate deduction) ITAA 97 s8.1 $2,727.27 Cost of sales ITAA 97 s8.1 $54,545.45 Sub-contractor expenses ITAA 97 s8.1 $20,909.09 Depreciation expenses ITAA 97 s8.1 $5,500.00 Electricity ITAA 97 s8.1 $800.00 Entertainment ITAA 97 s8.1 $1,818.18 Environmental protection (disposal of chemicals) ITAA 97 s8.1 $600.00 Fines (speeding and parking tickets) ITAA 97 s8.1 $500.00 Insurance ITAA 97 s8.1 $600.00 Interest expenses within Australia ITAA 97 s8.1 $1,200.00 Lease expenses within Australia ITAA 97 s8.1 $4,000.00 Motor Vehicle 3rd Party insurance ITAA 97 s8.1 $550.00 Motor Vehicle expenses (petrol maintenance) ITAA 97 s8.1 $3,636.36 Motor Vehicle Registration ITAA 97 s8.1 $1,200.00 Rent expenses ITAA 97 s8.1 $10,727.27 Stationery Office supplies ITAA 97 s8.1 $181.82 Tea, coffee, sugar milk for staff use ITAA 97 s8.1 $100.00 Telstra (Phones Internet) ITAA 97 s8.1 $1,818.18 Wages ITAA 97 s8.1 $45,000.00 Total deduction $158,372.73 Taxable Income $178,820.78 Tax on Taxable Income @28.5% $50,963.92 Tax offsets/Rebates/ Credits Franking credit ITAA 97 s205.15 -$4,397.14 Tax Payable $46,566.78 Table 2: Taxable Income (Source: Created by Author) Reference Binning, C. and Young, M., 2015.TALKING TO THE TAXMAN ABOUT NATURE CONSERVATION_Proposals for the introduction of tax incentives for the protection of high conservation value native vegetation. 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