Wednesday, September 2, 2020

Visual Display Compare and Contrast free essay sample

Shading without any Bounds In the Master Piece â€Å"Man With Cane† by Fernand Leger, the shading prospers the work of art in inflexible shapes to make a theoretical figure. Various tones differing around the work of art give the hues a progressively develop and recognized look. The delicately included dark shade helped the yellow remain as a rich and dull setting for the colors to offer a more brilliant immersion in the hues. The tone consistency in the blue is all through the Master piece. This gives the watcher a feeling of parity in the fine art and doesn't overpower them with chromatic inconsistencies.The rich and unadulterated hues are what make this craftsmanship piece stand apart from its monotone foundation. At CrateBarrel, a contemporary furnishings and home product store, the highlighted thing was a variety of hues mixed into a bed. The collection of complimentary hues inside the bed streamed easily with the unpleasant surface of the concealed maroon and consumed orange picture out of sight. We will compose a custom paper test on Visual Display Compare and Contrast or on the other hand any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The dissipated shading against the white sheets gives this setting a more splendid immersion, which draws the viewer’s consideration. The workmanship world is involved the most skilled people on the planet that see life in an alternate point of view. Their universe of shading sees no limits and they experience each second in a manner of speaking one of their Master pieces. Each collaboration an individual makes, not simply craftsman, could prompt a sparkle of inventiveness and clear route to another type of workmanship. Every individual can make their own feeling of independence dependent on what they see and make an extraordinary bit of art.This goes connected at the hip with how one encounters their own life and what they decide to see. Review this Master piece by Leger has opened another sense I have never experienced. With the information acquired all through Visual Merchandising, I have a more noteworthy regard and information on masterpieces and can truly appreciate seeing them the manner in which they are intended to be. A superior comprehension of the best possible shading terms, alongside gems, helped me better comprehend the best approach to see these representations and welcome the workmanship in its crude form.In the Master piece â€Å"Man With Cane†, Leger utilizes an assortment of hues that stream easily nearby the showcase I caught at CrateBarrel. The running examples provide a feeling of guidance towards the focal point of each piece. The harsh, barbed edges of the racks in the CrateBarrel show correspond with the pieces found in Legers work of art. The white and dark foundation showed in Legers’ work can likewise be found in the agreeable sight of the white cloths of the bed joined by the complimentary hues found in â€Å"Man With Cane†.The Master piece can show comparative shapes that show different impacts that can be looked at. The tubing and fixed shapes towards the base can be contrasted with the racks and drawers on either side of the bed in the showcase. The reiteration of square shapes and comparative points gives these two a steady which enables the watcher to distinguish when taking a gander at each show. Then again, much can be viewed as various as the fundamental foundation of the presentation is a rich wood earthy colored, where as the Master piece is a white and dim background.This shading differentiation is an immense contrast and can discourage the watchers from watching the similitudes. All things considered I accept that these two pieces have incredible similitudes to one another and have affected another method of making craftsmanship in all manners and structures. The hues and types of utilization have extended and will continue doing as such as the aesthetic world flourishes and slams into regular daily existence to make and deliver another imaginative type of craftsmanship.

Saturday, August 22, 2020

Real time(virtual) translation service Essay Example | Topics and Well Written Essays - 2000 words

Genuine time(virtual) interpretation administration - Essay Example This exploration will start with the explanation that the world is to be sure getting littler. Individuals keep on advancing approaches to make correspondence simpler. Through ongoing interpretation, a message with an alternate language can be handed-off precisely to an alternate language at the specific time and spot. Individuals around the globe can get the opportunity to see each other quick and simple. Voyagers can undoubtedly get the chance to hand-off their message without having them to mess with taking in different dialects from different dialects. Continuous interpretation is currently a chance. There are numerous developments and investigates done in the field of mechanical interchanges to more readily make the human action progressively helpful just as to make the world littler. This innovation is made conceivable through Virtual Cloud Technology. Truth be told, numerous applications in a large portion of the Smartphones in the market are virtualized in the cloud. That is, telephone applications are bought in cloud administrations. There might be membership charges and contribution for each application downloaded in Smartphones. This would additionally enhance business to business and business to client connections. Encryption and virtualization are additionally utilized these days for the higher insurance of portable clients associated with the specialist organization. Because of the quick paced innovative scientists, there are proposed continuous interpretations that can be applied to Smartphones. This innovation plans to fabricate connects between nationalities. There are prepared to download applications for Smartphones with higher OS to permit interpretation starting with one language then onto the next. This innovation doesn't generally depend on web association. In the event that the application has been downloaded into the telephone, at that point, at whenever the client can enter message and have it converted into another picked language. Di fferent downloadable applications have dialects to browse contingent upon the user’s inclination. There is additionally an innovation called â€Å"speak and translate† that has just made conceivable. Through the cloud innovation benefits, your discourse would be made an interpretation of continuous into your ideal language. This innovation permits non-English speakers to hand-off their message to numerous English talking nations. Whenever they can call for booking of lodgings, reservation of flights, get administrations from salons and some more. They don’t need to battle to get the correct words to state what they precisely implied. The interpretation should be possible on ongoing premise. That is, clients can immediately get the chance to get the interpretation of their ideal informed through the specific current area they are in. With the GRPS innovation, the ideal language important for them to transfer a message to areas should be possible quick and simple. The application for ongoing interpretations isn't generally reliant on WAP. That is, if the application has been downloaded on the unit, whenever a client can get the opportunity to interpret something regardless of whether he don’t have a system signal or don’t have remote web. The applications will simply deal with its own quick and simple. The client would simply enter the content should have been interpreted, and in that spot and afterward, the setting has been deciphered. Same is valid with voice interpretation. Likewise, getting signs and images in a specific spot can be made fathomable through this innovation. It works through utilizing the camera. The client can simply snap a picture of an image from his genuine world. Utilizing the application, he can have it recognized and interpreted. The put away database for the favored language can translate what is appeared in the photograph taken. It is quick and simple. No compelling reason to experience administrators and the World Wide Web. Less expense is required for this business as capital consumptions would be centered around the creation of the applications for Smartphones. The database rich applications require modern stages and complex strategies to cause it to acknowledge and distinguish numerous dialects. The expense is committed into the culmination of the mind boggling human and machine interface. Human work and material expense is at the base. The constant interpretation business offers worldwide answers for all the individuals. It conquers language boundary, culture issues, language

Friday, August 21, 2020

Life along the silk road ( tang dynsaty) Essay Example | Topics and Well Written Essays - 1000 words

Life along the silk street ( tang dynsaty) - Essay Example Dealers and merchants both voyaged and worked together on the Silk Road and confronted various difficulties that consistently gone up against them. Unforgiving Weather Conditions One of the more clear difficulties that dealers looked along the Silk Road was the cruel climate conditions. Indeed, the Silk Road is encircled by the Taklimakan Desert, whose serious and antagonistic atmosphere would make temperatures take off to as high as 50 degrees Celsius in the late spring or tumble to as low as less 20 degrees in the winter. Beside this, solid breezes achieved various risky dust storms in the Taklimakan Desert (Mon). In addition, the Taklimakan Desert had less desert gardens than the neighboring Gobi Desert (Wild). In conclusion, dust storms and residue may blow with the breeze and persevere for a considerable length of time (Wood 16). Wars and Conflicts There were various courses along the Silk Road, and along these lines, â€Å"The issues brought about by the improvement of the cou rse included intrusion and burglary by roaming clans and expanded vendor costs† (What is the History of the Silk Road?). the expanded vendor costs were essential as the requirement for escort and assurance expanded as the years progressed. In view of the record of a theft as retold by the Sogdian trader Nanaivandak, some of his kindred dealers who meandered along the courses in littler gatherings were trapped, ransacked and executed by outlaws (Whitfield 48). There was to be sure an extraordinary danger of going along the Silk Road in little gatherings as Central Asian scoundrels would regularly take advantage of the lucky break to cause hurt on the shippers and take their merchandise and execute them on the off chance that they stood up to. Furthermore, it was not just silk that was being exchanged along these courses yet additionally â€Å"jewels, ivories, pearls†¦corals, diamonds†¦bronze product, porcelains† in the case of being sold by shippers or conveyed home by them (The Great Tang Dynasty). These items from different pieces of the world would be exceptionally alluring to all burglars and criminals of Central Asia. Malady According to William McNeill’s Plagues and Peoples, there was â€Å"diffusion of sicknesses through the Silk Road† (Rossabi). Indeed, even before the Black Death attacked Europe, there may have just been a few maladies that have originated from Europe and which may have spread all through China and Asia through the Silk Road. All things considered, there was little proof on this. In any case, one of these illnesses that may have spread through Asia through the Silk Road was Behcet’s sickness. Behcet’s malady, which as of now influences Far Eastern and Middle Eastern nations, may have originated from Western Europe and influences 4 for each 1,000 individuals even at this point. Behcet’s illness is a vascular infection described by an overactivity of the body’s fiery invuln erable reaction in this manner bringing about the decimation of veins, extreme mouth and genital ulcers, skin injuries and in serious cases, visual impairment (Disease qualities that followed the Silk Road distinguished). As indicated by clinical specialists, the qualities for this illness may have originated from the cooperations of contaminated individuals along Silk Road during the Tang Dynasty. Negative Influences There was additionally a trade of strict thoughts along the Silk Road notwithstanding exchanging (Culture). Be that as it may, this was the acquaintance of new religions with

Tuesday, May 26, 2020

IELTS Essay Samples Book - Learn The Basics

IELTS Essay Samples Book - Learn The BasicsThere are many essay samples books that are available. These books are designed to help you prepare for the test and to improve your performance. They can help you with all aspects of the test, including outlining your material, introducing vocabulary and sentence structures, and preparing for grammar.While an IELTS essay book can help you learn the English language, it can also help you improve your performance. You will want to find a book that is both useful and enjoyable. It should inspire you while providing clear directions to help you get through your tests. You may be interested in how to prepare for an exam with an IELTS test practice book.The first thing you will want to do is to consider what kind of books you will use. You can purchase a generic book or buy a very good one to help improve your performance. You may want to consider the price and the quality. An IELTS book that is priced too high may end up being a waste of money. While the books can be useful for other areas of study, you can buy them for the exam.One of the best things about the books is that they come with all of the materials you need to learn from them. This makes it easy to get through the entire book quickly and learn the basics. You don't have to worry about buying a new book or going to a library to look for extra materials. You can focus on the most important elements of the book and that will help you get through the test quickly.You may also want to consider looking at more advanced versions of the book. In fact, you will probably want to buy two or three books. The first book will teach you the basics of the language and then the second book will provide you with the intermediate and advanced topics. This way you can review the content again and keep yourself on track.There are many kinds of books out there. Some will give you a review of the topic of the book, some may include vocabulary, and others may include sentences. Some b ooks even include exercises and explanations so that you can go over the material as needed.It can be difficult to learn the English language. The IELTS test is often a requirement for a specific job or if you are going to live in England for any length of time.

Saturday, May 16, 2020

Essay terrorism - 2293 Words

Afghanistan Troops: About 1,000 soldiers from the 101st Airborne Division, soldiers from the 10th Mountain Division and various Special Forces units. Location: Kandahar International Airport, Bagram Air Base and Mazar-i Sharif. Special Forces units operate across the country. Equipment: The U.S. also has two carrier battle groups in the Arabian Sea. The carriers are the USS John C. Stennis and USS Theodore Roosevelt. B-1 and B-52 bombers also are still available at the joint U.S.-British air base on the Indian Ocean island of Diego Garcia. Pakistan Pakistan has allowed the use of three airfields by the coalition forces operating inside Afghanistan. Dalbandin Air Base in western Pakistan has played a role in coalition operations†¦show more content†¦Army Special Operations Command includes Army National Guard, civil affairs, psychological operations and chemical reconnaissance groups. But the Rangers, themselves, are the spearhead of the Armys special operations forces. Ready to deploy by land, air and sea anywhere in the world at a moments notice, Rangers specialize in rapid infantry assault, night fighting and airfield seizure. The Rangers are trained to infiltrate and exit by air, land or sea and have the capability to conduct conventional or special light-infantry operations. According to the JSOC, the Rangers have taken part in every major combat operation since the end of the Vietnam War. In many cases, they are supported by the 160th Special Operations Aviations Regiment -- better known as the quot;Night Stalkersquot; -- which use state-of-the-art aircraft and equipment to assist all special operations forces from the air. The Green Berets are used both as a combat force and to train guerrilla troops in other countries. Each member must be able to speak at least one language other than English. The Green Berets are used for a variety of missions such as unconventional warfare, special reconnaissance, direct action and counter terrorism. The Special Forces (Airborne) served in Vietnam, Operation Just Cause (in Panama) and Operations Desert Shield and Desert Storm. While not technically a quot;special operations force,quot; the Marines describe their expeditionary units as quot;specialShow MoreRelatedTerrorism : Terrorism And Terrorism1326 Words   |  6 Pagesallowing terrorism to be successful and continue. Terrorists gain power through the common, innocent people they attack. How the world responds to terrorist attacks determines whether or not terrorism will cease. The common people’s response to terrorism, the interest of the state, and the media’s role in terrorism all aide to terrorism’s success and its continuation in the future. How people willingly choose to respond to terrorist attacks defines terrorism and determines if terrorism will continueRead MoreTerrorism : Terrorism And Terrorism1035 Words   |  5 PagesOver the past Century, terrorism has advanced from random killings to enormous plans for terrorist groups. To understand terrorism you must first define it. Terrorism as we all know it is hard to define and understand, and has many different definitions as it is used widely. The word terrorism stems from the word terror, which means to instill fear in. People become terrorists when they take the actions towards instilling fear and terror upon people to prove a certain point or agenda. Some terroristsRead MoreTerrorism : Terrorism And Terrorism1626 Words   |  7 PagesTerrorism can be categorized as â€Å"the use of intentionally indiscriminate violence as means to create terror, or fear, to achieve a political, religious, or ideological aim (Fortna).† Although there is no formal definiti on of terrorism, we typically associate the words terrorism and terrorists with acts of violence that are used unlawfully to intimidate in pursuance of political gain. Terrorists do not act at random, but rather use violence to maximize on fear and publicity with a specific goal inRead MoreTerrorism : Terrorism And Terrorism1126 Words   |  5 PagesTerrorism Have you ever had a fear for your family, your town, your country, or your world. How about the fear to have everything taken from you, destroyed, and not caring if it has hurt you or not? What about your fear and pain is, and can be someone else’s happiness? The fear of you being terrorized? That is terrorism. Someone else bringing fear and terrorizing you. That is a terrorist’s goal. Terrorism is common and is very difficult to stop. The government promises protection for the peopleRead MoreTerrorism And Terrorism : Terrorism1231 Words   |  5 Pages Terrorism is a common term used in the media and news everyday, especially in the United States. We are in a constant battle against ‘terrorism’, â€Å"Counterterrorism has to be woven into the everyday workings of every department. It should be included on the agenda of every meeting†¦Ã¢â‚¬  (Kelling Bratton, 2006). Terrorism and How to Respond All terrorism is criminal but not all criminals are terrorists. Terrorism unlike most crimes has a political agenda behind it. Many terrorists are involved withRead MoreTerrorism : Terrorism And Terrorism851 Words   |  4 PagesTerrorist attacks are major threats that could occur in any nation. Terrorism is one of those things that can happen at any time. It will strike in small, medium and large cities. Although we will never be able to remove all risk from terrorism, we can definitely reduce the risk through hazard mitigation and disaster preparedness (GBRA, 2011). To better understand terrorism we need to know what it is. Terrorism can be defined as the use of force or violence against persons or property in violationRead MoreTerrorism : Terrorism And Terrorism1377 Words   |  6 PagesTerrorism in Sudan In the past, Sudan had been designated as a State Sponsor of Terrorism regarding support for international terrorist groups. However, Sudan has changed its approach ever since the 9/11 attacks has been aiding the United States in diminishing the pervasiveness of terrorist groups in Sudan, and in the world. Recently, Sudan has remained cooperative with the United States in its war on counter terrorism. Sudan has taken many preventive measures to keep these terrorist groups outRead MoreThe Effects Of Terrorism On Terrorism And Terrorism944 Words   |  4 PagesEffects of Terrorism â€Å"The history of terrorism is a history of well-known and historically significant individuals, entities, and incidents associated, whether rightly or wrongly, with terrorism,† (History of Terrorism). The history of terrorism is a long bloody road. One of the bloodiest of acts of terrorism in the early years, was the reign of terror. In which, the Jacobin leader, Maximilien Robespierre, executed 40,000 people. Newspapers coined the word â€Å"Terrorism† as a way of describing RobespierreRead MoreTerrorism Between Terrorism And Terrorism1207 Words   |  5 PagesQuestion † What trends are evident in terrorism over the past 5 years? How have these trends impacted on the ways in which counter terrorism has responded in the Australian context? Introduction Terrorism poses a serious security challenge to the Australia and globally as it prevalence has increased over a decade although less attacks occur in the Western nations. The purpose of this assignment is to examine what trends and terrorist tactics are evident internationally over the past 5 years andRead MoreTerrorism Between Terrorism And Terrorism2012 Words   |  9 PagesTerrorism has played a brutal and alarming role in societies across the world. Many nations have been confronted with the need to develop solutions in the wake of tragedies caused by terrorism. Unfortunately, terrorist organizations are still operating and terrorist acts have continued. Many questions that have still gone unanswered despite careful study, but governments are finding some relief when collaborating with anti-terrorism organizations (Fischer, 2002). Terrorists have struck almost everywhere

Wednesday, May 6, 2020

Marketing-Measuring and Interpreting Brand Performance - Buyer and Assignment

Essays on Marketing-Measuring and Interpreting Brand Performance - Buyer and Consumer Behaviour Assignment The paper "Marketing-Measuring and Interpreting Brand Performance - Buyer and Consumer Behaviour" is a wonderful example of an assignment on marketing. Marketing is a very vital component of every business. This is because marketing places the products of a specific company into the limelight and enhances its visibility in the eyes of the clients. This essay shows how this concept has been applied in an effort or trying to analyze how a certain brand, Corn flakes fairs with other brands in the market. Various parameters and statistical inferences have been utilized here in a bid to place this brand in the context of the other brands in the market. These metrics have been analyzed using three sections; Brand performance, Awareness and salience, and demographics, and segmentation. It will be found that each of these metrics affect the brand positioning and visibility in different ways. It will also be found that it is the absolute prerogative of the company to ensure that the brand is made fully visible.â€Å"Calculating Interpreting Brand Performance Measures†Table 1: Brand Performance MeasuresBrandMarket Share(%)Penetration(%)Average Purchase FrequencyCategory Buying RateShare of Category Requirements (%)Sole Loyalty(%)Corn Flakes37732.35.44322Weetbix24502.25.9378.6Special K194427.0293.2Cheerios14401.67.123noneJust Right5.3211.18.513noneAverage20461.86.8296.8Cheerios:Market Share= = (45/318)*100= 14Penetration= = (28/70)*100= 40Average Purchase Frequency= = 45/28=1.6Category Buying Rate== 200/28=7.1Share of Category Requirements== (1.6/7.1)*100=23Sole Loyalty=(None)Special K:Market Share= = (62/318)*100= 19Penetration= = (31/70)*100= 44Average Purchase Frequency= = 62/31=2Category Buying Rate==218/31=7.0Share of Category Requirements== (2/7.0)*100=29Sole Loyalty== (1/31)*100=3.2Corn Flakes:Market Share= = (117/318)*100= 37Penetration= = (51/70)*100= 73Average Purchase Frequency= = 117/51=2.3Category Buying Rate==273/51=5.4Share of Category Requirements= = (2.3/5.4)*100=43Sole Loyalty== (11/51)*100= 22Weetbix:Market Share= = (77/318)*100= 24Penetration= = (35/70)*100= 50Average Purchase Frequency= = 77/35=2.2Category Buying Rate==208/35=5.9Share of Category Requirements== (2.2/5.9)*100=37Sole Loyalty== (3/35)*100= 8.6Just Right:Market Share= = (17/318)*100= 5.3Penetration= = (15/70)*100= 21Average Purchase Frequency= =17/15=1.1Category Buying Rate==127/15=8.5Share of Category Requirements== (1.1/8.5)*100=13Sole Loyalty=(None)Corn Flakes have 37% of market share means Corn Flakes’ product sales take up 37% of all brand product sales. If there are 100 products from different brands, we can sale 37 products.

Tuesday, May 5, 2020

Service Evaluation of Speech Sound Therapy System

Question: Discuss about the Service Evaluation of Speech Sound Therapy System. Answer: Introduction Sound therapy has direct impact on mental health of children with behavioural disorder. This is one of the effective benefits of technological advancement within healthcare sector that is providing cue to mental health of children with behavioural disorders (Flick 2015). This area needs to be researched on because this therapy is helping children getting treated. This assignment is elaborating the analysis on the thesis statement provided and considering literature review, methodology and considered timeline for the research area. In addition to this, the considered timeline for research process is also provided in this assignment with respect to various segments involved within the research process. Weekly basis estimation of the research process helps the research in evaluating the impact of sound therapy on children who are having behavioural disorders. In contrast with these facts, the literature review presented in this assignment also provided various supportive evidences on the research topic. Literature Review Sound therapy has been proved to be best suited solution for the children having behavioural disorders from years. There are various evidences that supports the fact that sound therapy presents soothing emotional contact with environment among these children those are having mental disorders. According to Silverman (2016), most beneficial effect of sound therapy is the reduced stress and blood pressure that help these children to be powered up and they get refreshment in their life. In addition to this, there are various examples of treatments and related to music therapy that provides miraculous examples of cure among these kinds of children those deaf can now listen to various sounds involved within our environment. There are various diseases that have destroys power of children to understanding the natural aspects of human. According to Soundtherapy.com (2017), it is found that Autism disease can be normalized with the help of sound therapy. This disease includes abnormality within children and they are unable to communicate with normal human with the same set of reactions and set of emotions. Sound therapy is considered as most effective one in this field as this therapy provided increase of psychological balance among autistic children. With the help of musical language the children can easily share their emotions among normal human. According to Headstronglearningcenter.com (2017), it is found that the sound therapy stimulates the frontal lobe and this therapy can easily restore the childs ability of thinking. There are various behavioural issues that abnormal children face due to lack of thinking power among them. These children are not capable of thinking properly various aspects. Therefore, this aspect can also be taken as one advantage of sound therapy on children having behavioural issues with them. There are various evidences that are supporting the effective impact of sound therapy on the children with mental disorders. Among all of these evidences some are provided in this assignment. In contrast with these facts, the critical review of these articles and information resources provide support to the cure of mental health of behaviourally disordered children. Methodology The methodology is the definition of research plans and the development of supportive research structure for fulfilling the research processes (Aghai et al. 2015). In contrast with these facts, there are various critical aspects that highlight the positive impact of sound therapy on children having behavioural disorders and impacts of sound therapy on these children are being concerned in this research. In accordance with the research topic research approach is chosen to be deductive and the research philosophy is selected as the positivism approach (Hoare et al. 2014). These approaches and philosophy is helpful in understanding impacts and importance of sound therapy on these special children. Various surveys are taken into consideration for understanding these impacts. In addition to this, the research is also dependent on the secondary data that are collected from literature reviews and it reveals the responses of various other researches done on this topic. Therefore, primary and secondary data are concerned with these approaches. The participants of surveys, tests and interviews are chosen with respect to their connections with children having behavioural issues. This research considers those participants that are involved within treatment with respect to sound therapy. Primary data are collected from the survey of 50 to 100 respondents and listening test of minimum 15 candidates. The secondary data is collected from 20 participants of control group and interview of 3 different people. Therefore, based on these primary and secondary data collection methods the research process collects its important and crucial data that are needed during the execution of the research. There are various ways of removing personal bias. Snow ball sampling is considered for reducing personal bias within this research process. Therefore, personal bias is controlled and removed with the help of snow ball sampling techniques. The incorporated of this technique is helpful in keeping the personal biasing apart from the research. Apart from all of these aspects, the ethical consideration is also involved within this research process (Hrastelj and Knight 2016). The researcher easily considered as one factor in checking the ethical aspect involved within the research process. While taking the interviews and surveys the research may take right or wrong decisions. This aspects make the researchers decision one factor involved within ethical decision making. Listening tests are mainly applied on the respondents those are primarily victims of unnatural behavioural disorders. These primary responses are helpful in collecting data about effective responses of these children for impact analysis of sound therapy. Group of people involved within surveys are considered based on their experiences on sound therapy for treatment of children having behavioural disorders. Timeline Main activities/ stages Week 1 Week 2 Week 3 Week 4 Week 5 Week 6 Week 7 Week 8 Week 9 Week 10 Week 11 Week 12 Week 13 Topic Selection Data collection from secondary sources Creating layout Literature review Formation of the research Plan Selection of the Appropriate Research Techniques Primary data collection Analysis Interpretation of Data Collection Findings of the Data Conclusion of the Study Formation of Rough Draft and presentation Submission of Final Work The above table is showing the scheduled timeline for various research segments involved within the research. In contrast with these facts, Topic Selection, Data collection from secondary sources, Literature review, Formation of the research Plan, Selection of Research Techniques, data collection, Analysis Interpretation of Data Collection, Findings of the Data, Conclusion of the Study, Formation of Rough Draft, Submission of Final Work that is considered as the independent facts involved within the research process (Aghai et al. 2015). In accordance with the scheduled outline for research execution it is found that week 2, 4, 9 and 13 are considered for starting with the obvious set up of the research methodologies (Hoare et al. 2014). The remaining weeks schedules the objectives required for tasks involved within the research methods. In addition to this, the 13th week decides whether the research is completed or not. Therefore, this research processing schedule will be helpful for the researcher in analyzing the importance of the sound therapy for curing behavioural disorders among children. References Aghai, B., Rejeh, N., Heravi, M., Ebadi, A., Moradyan, T., Tadrissi, D. and MirSadeghi, A., 2015. The effect of nature-based sound therapy on shortening length of mechanical ventilation in Coronary Artery Bypass Graft surgery patients during the weaning from mechanical ventilation.Journal of Critical Care Nursing,7(4), pp.209-214. Flick, U., 2015.Introducing research methodology: A beginner's guide to doing a research project. Sage. Headstronglearningcenter.com 2017. [online] Available at: https://www.headstronglearningcenter.com/wp-content/uploads/2015/09/Benefits-of-Sound-Therapy.pdf [Accessed 12 Mar. 2017]. Hoare, D.J., Searchfield, G.D., El Refaie, A. and Henry, J.A., 2014. Sound therapy for tinnitus management: practicable options.Journal of the American Academy of Audiology,25(1), pp.62-75. Hrastelj, L. and Knight, R.A., 2016. Ingressive speech errors: a service evaluation of speech?sound therapy in a child aged 4; 6.International Journal of Language Communication Disorders. Silverman, D. ed., 2016.Qualitative research. Sage. Soundtherapy.com. 2017.Children, adults with autism, aspergers benefit from sound therapy. [online] Available at: https://www.soundtherapy.com.au/how-it-helps/children/autism/ [Accessed 12 Mar. 2017]. Taylor, S.J., Bogdan, R. and DeVault, M., 2015.Introduction to qualitative research methods: A guidebook and resource. John Wiley Sons.

Wednesday, April 15, 2020

China Reforms Essays - Qing Dynasty, China, Boxer Rebellion

China Reforms Section II 1.) There have been numerous attempts to reform China in the late 19th century to build up China's strength and make it a world power once again. There have been many prestigious intellectuals and organizations that have attempted to do this. One of these intellectuals who had a great influence on other reformers was Yan Fu. Yan presented his ideas many people throughout China through his series of reform essays. Yan spoke of the foreign powers that invaded China and were controlling and changing the traditional Chinese way of life. Yan said that these changes to China were quite unfortunate but to cope with them and possibly overcome them, China must reform and modernize. This meant that China must learn from the westerners and borrow their ideas. Unfortunately Yan was not much of an activist but Kang Youwei was. Kang and his colleagues, Tan Sitong and Liang Qichao spread their ideas of reform through study groups and journalism. These reformers wanted to make China modern without losing Chinese traditional culture. This meant as Yan said borrowing from abroad not only technology but from institutions and ideas as well. They wanted to change China from a monarchy to a republic. During the Hundred Days of Reform, Kang and his followers, with the support of Emperor Guangxu, preached their ideas of reforming the examination system, remodeling the bureaucracy, and the modernization of China. Many of these reforms were implemented throughout Hunan. Just as Kang's efforts were beginning to pay off, reports of Kang influencing the emperor in an extremist manner were presented to the people of China. This only fueled the fire for the already present opposition to the emperor. This also paved the way for Empress Dowager to take over the throne. The emperor was put on house arrest for the remainder of his reign for conspiring with extremists. Empress Dowager sent all of the reform intellectuals into exile and Kang fled to Japan where he continued his writings. Under Empress Dowager's reign many reforms were made including modernization of the military, which was implemented by Yuan Shikai. Education, monetary, and fiscal improvements were also made. The Boxers or The Righteous and Harmonious Fists also attempted to reform China. This organization arose because of poor economic conditions and also because the government was laying railroads through cemeteries and people's land. On June 13, 1900, the Boxers (with the support of the Qing government) invaded Beijing in attempts to rid themselves of the foreign powers and promote the need for change. But because the Boxers were not very well prepared and were poorly organized, they failed. Although he boxers were not successful at their attempts at reform, it did wake the government up and make the aware of the need to seriously begin plans to reform China. Many people and organizations have attempted to reform China and search for new ways to make China a great power again. Their attempts also aimed at helping China cope with their rapidly changing world by modernizing their country. Change is always a difficult thing to Implement but for China it was inevitable. The struggle in China for reform had been a long and tedious battle but necessary for the survival of a nation History Reports

Thursday, March 12, 2020

Acids and Bases Chemistry Lesson Plan

Acids and Bases Chemistry Lesson Plan Acids, bases, and pH are core chemistry concepts that are introduced in elementary level chemistry or science courses and expanded upon in more advanced courses. This chemistry lesson plan covers essential acids and bases terminology and offers students hands-on experience testing common home chemicals to determine whether they are acids, bases or neutral. Time Required This lesson can be completed in 1-3 hours, depending ​on how in-depth you decide to get. Educational Level This lesson is best-suited for students at the elementary to middle school level. Materials red (purple) cabbagecoffee filtershousehold chemicals with a variety of pH levels. You can use this pH scale for ideas. Good choices include diluted ammonia, laundry detergent, milk, vinegar, water, soft drinks, and lemon juice. You may wish to prepare pH test strips in advance or this may be completed by the students. The simplest way to prepare test strips is to heat red cabbage leaves with a very small amount of water either in a microwave or else over a burner until the leaves are soft. Allow the cabbage to cool and then score the leaves with a knife and press coffee filters onto the cabbage to absorb the juice. Once a filter is completely colored, allow it to dry and then cut it into strips. Acids and Bases Lesson Plan Explain what is meant by acids, bases, and pH. Describe characteristics that are associated with acids and bases. For example, many acids taste tangy. Bases often feel soapy when rubbed between your fingers.List the materials that youve gathered and ask students to predict, based on their familiarity with these substances, whether they are acids, bases or neutral.Explain what is meant by a pH indicator. Red cabbage juice is the indicator used in this project. Describe how the color of the juice changes in response to pH. Demonstrate how to use pH paper to test pH.You can prepare pH solution or strips in advance or make this into a class project. Either way, have students test and record the pH of a variety of household chemicals. Assessment Ideas You may wish to provide an unknown and have students determine approximate pH. Based on the pH, is this an acid or a base? From a list of three chemicals with different pH values and characteristics, ask students to select the identity of the unknown sample.Have students research pH indicators and identify other common household chemicals they might use to test pH instead of using red cabbage juice.Ask students to explain, in their own words, the difference between acids and bases. What is meant by neutral? What does pH measure?

Tuesday, February 25, 2020

Business Ethics Essay Example | Topics and Well Written Essays - 1500 words - 5

Business Ethics - Essay Example Besides financial losses for the business, other problems such as lawsuits and market share decrease may be witnessed (Baumhart, R. 1968). Ethical Problems Worldwide Corporate ethical issues have not been confined to the United States. 80% of companies worldwide suffered business fraud in the years between 2004 and 2007. Parmalat, a dairy company in Italy filed for bankruptcy in 2003 because of fraudulent accounting issues. Founder Calisto Tanzi was found guilty of fraud in 2010 and sentenced to prison for eighteen years. The company reported earnings every year but never earned any earnings. Conrad Black, a former chairman of Hollinger International, was found guilty in the 2007 of embezzling funds of the media company’s shareholders by back-dating stock options (Baumhart, R. 1968). Millions of dollars was stolen through falsified documents. In Sweden top management of the insurance business Skandia engaged in corruption awarding themselves large bonuses in excess of $350 mil lion, some of which were never disclosed. This action made Shareholders to be extremely unhappy with the losses and executive corruption. The prices of shares in the company dropped drastically (Helin and Sandstrom2007). The fines levied against investment banks and brokerage firms in 2003 did not stop investment banks such as Lehman Brothers from closure five years later over undervalued mortgage-backed securities. Banks got into a new part of finance that escaped banking rules through bundling bad mortgages into securities (Lewis2010). The United States experienced the largest financial disaster since the great depression was felt around the world. Even though Lehman Brothers assets exceeded $600 billion, it collapsed due to their deep connection with derivatives, this enabled investment banks to shift money from one company to another. The Ethics of U.S. Bankers The ethics of banks have been measured frequently by the Gallup Polls. Though in 1988 polls that was conducted during t he savings and loan crisis, there was a drop in number of people rating the banker’s ethics as high or very high by 12%. There was a further drop from 23 % in the poll taken in 2008 to 19 % in the following year. This was the lowest record for the profession in the banking industry. In 2009 polls, 33 % of respondents rated the ethics of bankers as ‘low or very low’. This indicated a level of distrust and also poor ethics in the US banking industry. From the figures, it is a clear indication that the blame was pointed to the bankers for the financial crises. The public felt that the financial problems were due to bad ethics in the banking sector. Bankers have been criticized for issuing risky loans but according to (Lewis 2010), he argues that it is too crude to blame the financial crisis on ethics of bankers. According to Graafland and van deVen (2011) the three areas where of U.S. government has failed include encouraging the credit extension in the real estate market, failure by the government to keep a strong financial policy, and finally failure to regulate and monitor the markets. According to Graafland and van deVen there should be an improved sense of professionalism and duty to the public is needed. When an organization or industry loses its authenticity, the benefit of doubt is also lost. This is according to Kopeck Berenbeim, R. (1987). The Corruption Perception Index The corruption perception index (CPI) can also be used to

Sunday, February 9, 2020

Epidemiology in the News Homework Essay Example | Topics and Well Written Essays - 500 words

Epidemiology in the News Homework - Essay Example The journal article selected for this study is titled â€Å"Childrens eating attitudes and behaviour: a study of the modelling and control theories of parental influence.† The experiential study by Ogden and Brown compares the control theories and models of parents’ influence on the feeding habits and behavior of children. This study particularly focuses on kid’s consumption of snacks. To get conclusive results, the authors designed questionnaires meant to analyze obesity risk factors like eating motivations, snack intake, as well as, body dissatisfaction (Brown & Ogden, 2004). Participating parents were also required to fill in questionnaires with additional aspects relating to the effort they make in regulating their children’s feeding behavior. Another aspect studied during the study, was the parents’ tendency to use food as an instrument for kids’ behavior regulation. The study results indicated that there is a significant connection betw een parents and children, in consideration of snack consumption, feeding motivations and, hence childhood obesity. This article, therefore, places emphasis on the imperative role of modelling that parents should play. All the same, results from the study indicate that negative parental influence is not the sole determinant of obesity, since it must be coupled with other factors like sedentary child lifestyles, lack of exercise and excessive consumption of junk food among other things. The study findings also indicate that a constructive parental model is more effective in facilitating transformation and regulation of obesity, than parents’ attempts to compel children to reduce their food intake (Brown & Ogden, 2004). An article by fine, titled â€Å"Junk food doesn’t make kids fat - junk parents do† posted in an Australian blog The Punch, exaggerates these research findings to an extent of misleading the public. For instance, the article discredits the notion that advertising of food

Thursday, January 30, 2020

Lampara Multi-Purpose Cooperative (LMPC) Essay Example for Free

Lampara Multi-Purpose Cooperative (LMPC) Essay I. INTRODUCTION: Lampara Multi-Purpose Cooperative (LMPC), registered with the Cooperative Development Authority on June 12, 2007 with Registration No. D-623-6240 has been organized to help people maximize their potentials to live a healthy, productive life and in the process become responsible members of Society. LMPC educates its members to earn and save the cooperative way. LMPC has recently sourced out an exclusive Systems Provider for healthy, nutritious and highly oxygenized Anti-Oxidant Pi Water originally researched and developed in Japan and enhanced in Korea. This newly structured Pi Water Systems Provider has upgraded its Pi Water System with US-made 16-stages Synergy machine that makes the Pi water an anti-oxidant water and with the German Technology oxygen-generating machine developed by the Department of Science and Technology. The Pi water produced by the system has been tested to have an even higher effect than any of the Pi Waters introduced in the Philippines to date due to its unique qualities and characteristics presented below. LMPC is now ready to distribute domestically and internationally the AQUAPORIN PI WATER SYSTEM equipped with the latest technology in Pi Water System. The investors in the Aquaporin Anti-Oxidant Pi Water Refilling Station will be assured of a profitable, unique, and healthy business venture. II. QUALITIES OF THE AQUAPORIN PI WATER: Aquaporin Pi Water has been synergized by the Bio-Nano technology to produce an even reduced water molecule clusters for greater absorption and interaction by the cells of the body, higher water-based mineral contents because of its mineral enhancer cartridge that produces a stable alkaline water with pH 7.8 on the meter, greater energy enhanced by its far infrared cartridges and higher oxygen content with its DOST-developed oxygen generating machine. It has been further powered by a Synergy machine that makes the water an anti-oxidant water. These qualities of the Aquaporin Pi Water will ensure that the water we drink is healthy, nutritious, energized and contains higher level of oxygen like no other. III. ADVANTAGES OF PURCHASING AN AQUAPORIN ANTIOXIDANT PI WATER REFILLING STATION: 1. The Aquaporin Antioxidant Pi Water Refilling System aims to optimize return of investment employing the marketing strategies adopted by LMPC. Once established, the Aquaporin Pi Water Refilling Station (APWRS) becomes a branch of LMPC to serve as the center of operation and marketing service for its members. Page 1 2. The Systems’ flagship (Aquaporin Antioxidant Pi Water’s) characteristics are: 3.1 It has the most minimal piping problems with 50 years warranty on parts. The materials used are guaranteed to survive ageing, cracking, breakage from pressure and bumps, and many more; 2.2 It employs commercial filtration and machineries in processing alkaline, mineralized and Synergized Bio-Nano Pi Waters that is capable of producing an anti-oxidant water; 2.3 It incorporates the latest technology called OPS or Oxygen Processing System that was  Department of Science and Technology (DOST) tested to have high beneficial health effect; 2.4 Its system-parts passed all standards for safe-drinking water; 2.5 Each system installed is registered in the Bureau of Health Devices and Technology (BHDT) of the Department of Health for system certification and validation of quality and functionality; 2.6 The system produces super fine water because of its nano-tech filters that renders water clusters smaller and full of energy; 2.7 The systems use the highest quality materials to ascertain quality production; 2.8 All system parts are brand new. Not a single part is reconditioned or second hand. These parts are not available cheap unless reconditioned. Beware of companies that offer very cheap systems; 2.9 System parts and labor has ONE (1) YEAR WARRANTY 2.10 Special technologies applied are exclusive and are not available in other systems; 2.11 The Aquaporin Pi Water business put up by the investor is not just a profit entity, rather, its business is banking on a mission to help share better health and MAKE A DIFFERENCE in the lives of people. 2.11 When the investor decides to put up the Aquaporin Anti-Oxidant Pi Water Refilling Station he is practically creating a niche in the market resolving any potential direct competition. 2 We offer maximum training of business standardization and operations to make sure that the Aquaporin Anti-Oxidant Pi Water Refilling Station (AAPWRS) owners are well equipped to operate, manage and run his business like a professional water refilling station operator. 3 Investor may opt to make his AAP Water Refilling Station fully automated and computerized with a minimal additional cost (see Feasibility Study/ROI attached); 4 The Systems Provider of APPWRS is composed of a team of professional engineers and exclusive contractors whose expertise comes from years of water treatment experiences aimed to GUARANTEE quality products, services and installations. IV. SERVICES TO ASSURE INVESTORS OF A â€Å"PROFITABLE, UNIQUE AND HEALTHY BUSINESS VENTURE†: 1. Consultancy and Planning (1 month Management Program) 1.1 Conduct a research and feasibility of the business in the specified area of operation; 2.2 Assist in the design of the Station renovation, engineering specifications, like floor plan, electrical plan, appearance and imaging, etc.; 2.3 Assist in business registrations, legal documentations of the company and accounting services; Page 2 2.4 Assist in the design of business concepts, logo, marketing materials, advertisements and other business forms; 2.5 Manage and teach the business for one month to make sure that all systems go smoothly and correctly. 2. Standardization: 2.1 Documentation of business operations; 3.6 Forms and compliances 3.7 Business software and programming 3. Training: 3.1 Technical training – operation of the system, maintenance, basic trouble Shooting proper handling of waters, etc.; 4.8 High standard operations and qality management 4.9 Basic bookkeeping, accounting and compliances 4.10 Sales and marketing strategies and operations 4.11 Quality assurance management 4.12 Manpower and hiring 4.13 Quality servicing and customer services management 4. 24/7 on-line helpdesk and assistance. V. APPWRS will be the LMPC BRANCHES AND SATELLITE OFFICES: The Aquaporin Anti-Oxidant Pi Water Station (APPWRS) shall become LMPC’s branches and/or satellite offices in the area. Only one (1) APPWRS will be established in a Municipality /or District in big cities and Provinces. The LMPC program with its diversified sources of livelihood that are synergistically integrated to achieve a healthy, productive and responsible members of Society using the cooperative system of relationship will be implemented in all the areas of operation of APPWRS. VI. AQUAPORIN ANTI-OXIDANT PI-WATER SYSTEM COMPONENT: 1. The 3-in-1 Pi Filtration System – the complete Commercial Pi-producing Water System fully automated and computerized * Production machineries (cartridges and filters) to yield three (3) types of waters: (details of these machineries will be presented and discussed during the business meeting/s prior to signing of contract) * Oxygenated Ultra Fine Mineral Water * Oxygenated UF Sterilized Alkaline Synergized Water * Oxygenated UF Sterilized Bio-Nano Alkaline Antioxidant concentrated (Oz3) synergized Water. * High-end, Long-lasting Piping System * Initial Bottle Inventory Page 3 * Station Filling Equipment * Station Signage * 3-monthMaintenance Inventory * 1-month business management program * Down Payment for the cost of 1 unit of van for delivery. * Assistance in all aspects of services defined in Item IV. * Fully Automated filter-change indicator and computerized cleaning system * And many more . . . 2. 3-in-1 Pi Filtration System – the Standard Commercial Computerized Pi-producing Water System. * Production machineries (cartridges and filters) to yield three (3) types of waters: (details of these machineries will be presented and discussed during the business meeting/s prior to signing of contract) * Oxygenated Ultra Fine Mineral Water * Oxygenated UF Sterilized Alkaline Synergized Water * Oxygenated UF Sterilized Bio-Nano Alkaline Antioxidant concentrated (Oz3) synergized Water. * Fully Automated filter-change indicator * High-end, Long-lasting Piping System * Initial Bottle Inventory * Station Filling Equipment * Station Signage * 3-monthMaintenance Inventory * 1-month business management program * Down Payment for the cost of 1 unit of FB van for delivery. * Assistance in all aspects of services defined in Item IV. * And many more . . . 3. Basic Home Pi Filtration System which may be used for personal and home  purposes producing 2 types of waters (details to be presented and discussed during the business meeting/s prior to signing of contract for the APWRS) – this Personal Unit Aquaporin Pi Water System will exclusively be distributed by the APWRS. * Production machineries (cartridges and filters) to yield two (2) types of waters: * Super Fine Mineral Water * Highly Oxygenized UF Sterilized Alkaline Synergized Pi Water * High-end, Long-lasting Piping System * Assistance in all aspects of services defined in Item IV. Page 4 * 24/7 on-line helpdesk and assistance * Basic Pi Filtration System owners may opt to become satellite servicing office for LMPC * And many more . . . VII. PRICES 1. Aquaporin Antioxidant Pi Water Refilling Station with the 3-in-1 Complete Fully Automated and Computerized commercial Pi Filtration System with components described in Item VI-1 and services stated in Item V, costs ONE MILLION SEVEN HUNDRED FIFTY THOUSAND PESOS (P1,750,000.00) only, exclusive of site/location renovation/construction and 12% VAT. 2. Aquaporin Antioxidant Water Refilling Station with the 3-in-1 Pi Filtration standard commercial Pi-producing Water System with components described in Item VI-2 and services stated in Item V, costs ONE MILLION SIX HUNDRED FIFTY THOUSAND PESOS (P1,650,000.00) only; 3. Aquaporin Basic Home Pi Filtration System for personal or home use with the 2-in-1 Pi Filtration System and with components described in VI-2 would cost ONE HUNDRED TWENTY THOUSAND PESOS (P120,000.00). VIII. INSTALLATION: 1. Investor must have signed the Memorandum of Agreement for the Installation of the machines at the site or location of the business and payment of at least THIRTY PERCENT (30%) of the total contract price; 2. Water sample taken from the site/location of the Station must be submitted for analysis and potability; 3. Prior to installation, the site/location of the Station would have been inspected by an engineer from the Systems Provider. 4. One (1) week before the date of Installation, additional TWENTY PERCENT (20%) of total contract price must be remitted to LMPC, another TWENTY PERCENT (20%) upon installation and full payment within one (1) month after installation. 5. Faà §ade of the Aquaporin Antioxidant Pi Water Refilling Station must conform with standard appearance prescribed by the Systems provider.

Wednesday, January 22, 2020

Hobsons Choice by Harold Brighouse Essay -- Hobsons Choice Harold Br

"Hobson's Choice" by Harold Brighouse Analyse the events of act one and discuss how the playwright, Harold Brighouse prepares the audience for the transformation of Will Mossop's character as seen in act four. Hobson's Choice was set in the Victorian time of 1880. It was written in 1915 and is a Lancashire comedy that also refers to class. When Maggie marries Will, it is seen as a disgrace because Maggie is marrying someone of a lower class. Hobson's choice shows the rise of Will Mossop (a boothand) who is a nervous, unconfident man and how he changes when he marries Maggie, the daughter of Hobson. Maggie is the complete opposite of Will and she transforms him. It shows Hobson and others around them disagreeing with the wedding. In this essay, I am going to analyse the transformation of Will Mossop from act1 to act4 and say how he has changed. We first see Will Mossop when Mrs Hepworth, an important customer of Hobson's enquires about who made the boots that she has. "Who made these boots?" Mrs Hepworth seeks the assistance of Maggie to find out who made the boots, after getting nowhere with Hobson. This puts Hobson out and he still tries to interfere and show his importance. He assures Mrs Hepworth that he will make the man that made them suffer if there is anything wrong with them. "if there is anything wrong I assure you I'm capable of making the man suffer" Will appears from the trap door. He is lanky man who is not stupid, but has been stunted mentally. His clothes are poor and shabby but he has qualities and charm in him. When Mrs Hepworth speaks to him he is nervous and when she goes to give him her card he ducks expecting a blow of her. In the film version when we first... ... doesn't take no for an answer from Hobson. In Conclusion I feel that Maggie is solely responsible for the change in Will. Since she dragged him into marrying her he has changed into a strong, self-confident and self-assured man. At the end of act 1 he shows that he won't be bossed about by Hobson and becomes determined to marry Maggie. He turns into the strongest man in the play from being the weakest. He now knows what he is doing in life and is not afraid of changes as he was at the beginning of the play. He is now successful and respectable but he doesn't gloat or boast over Hobson's misfortunes. At the end of the play he shows of all his new qualities. Will's change has happened for the best for him without a doubt but not for Hobson. Hobson used to be in charge of Will and boss him around but now the tables have turned as Hobson now needs Will.

Monday, January 13, 2020

Rich Con

As a president off company, Marty should have concentrated on overall management of the company and lead it to meets its strategic goals. Instead, she became intimately involved in integrating the new IT system which demanded more than 75% of her time which she did not plan for. If Sawyer had appointed a board with IT expertise as well as Individuals with industry and process expertise, she could have been moderately involved with the project with more time to spend on the operations of the company.Deliverables from this IT am would then be from selection of an IT system based on Rich-con's need to flawless implementation of the system and then follow through its effectiveness for a period of time to make sure It Is working properly for all conditions. Lack of Fit-Gap Analysis: The business requirements were not defined to the vendor. The vendor did not care to understand the structure of the company, or the IT systems that Rich-Con already has in place. They were not familiar with t he knowledge and expertise of the staff and the expectations of the customers.Marty and Rich-Con Pete for an â€Å"off-the-shelf† software package to implement in their organization. The selection process of the new IT system was based on some factors true for metal industries and some generic questions posed by Marty. By doing so, Rich-Con failed to recognize the Incompatibility risk of the replacement IT system. C. Omitting test phases and pilot launch prior to mass deployment of the new IT system: Any big change implementation should go through several testing phases with progressive maturity of features.Rich-Con failed to work with their vendor to customize the new system and test it out at multiple phases. They also did not go through a pilot launch phase to pick up a portion of its operations, rather than forcing the whole operations Into this new system all at once. With test phases and plot launch, employees would nave gotten ten opportunity to test out ten system, of fer important feedback which would have resulted in minimal disruption to overall operations, should something go wrong. D.Insufficient training for transition to the new system: Marty Sawyer relied on the vendor to train her employees to learn he new IT system. There was no incentive for the employees to learn this system since they did not understand how their Jobs would change once the new system was in place. The vendor did a very poor Job in offering training since they took a push vs.. Pull method to offer help. They waited to be asked questions on features and usage rather than establishing a standard implementation methodology and guide the customer through that.The frustration of Marty showed in her comment, â€Å"We had people come in and do training. It Just never really took on a life of its own. † e. Lack of customization of application software to fit the need: Even though the vendor indicated that they would accommodate requests to modify the software, Marty di d not take advantage of that. Rich-Con did not get the software tailored to fit its unique needs. In comparison, Marty spent time to configure the software to align with Rich-con's business needs and importing all existing information to its database.Overall, to replace Rich-con's antiquated IT system, Marty took a centralized decision making approach, rather than decentralization it to engage leads from every functional apartment of the organization. She lost important inputs from different work groups in that process. Other issues that Marty needed to manage simultaneously were to address Union problems, ensure that management of making the newly purchased Round operational, and address the reason of dropping sales figures and the inefficiency of the new management team.All these issues compounded and created a disaster for Rich-con's operations. Question 2: Which CUBIT governance processes might have prevented these problems? The CUBIT governance processes that could have prevent ed these problems lie within Planning and Organizing' and ‘Acquiring and Implementing the software implementation process at Rich-Con Steel. Although ‘Delivery and Support' and ‘Monitoring and Evaluation' are critical components following the implementation of new software, the problems could have been avoided if the two former processes were defined and followed.

Sunday, January 5, 2020

My Personal Code Of Ethics Essay - 1845 Words

A. My Personal Code of Ethics 1. Core Values I am an Accounting student at the University of Baltimore. I have a list of core values in my mind, and I try to follow these values every day. When I make decisions in my life, I look at these values to make sure my decisions align with my values. My top three core values are career, family and friends, and personal growth. Within each core value, there are other values that I like to consider in my daily life. My first core value is career. I moved abroad at very young age by myself in order to improve my second language. I worked hard for two years, started and finished my A.A. with summa cum lauder status, and I am now working towards my Bachelor in Accounting. All these decisions were based on my ambition in career. I want to be a recognized professional in my field, which is Accounting. I study very hard to do that. In living in this country, I not only proficiency my English as a second language, I also learned a third language which is Spanish. Within this value, I value willingness to learn, diligence, and financial independence. My second core value is family and friends. My family supports my decisions, and this is very important to me. Since I live far from my parents and siblings, in this country I also value my friends. My friends are my family. Every decision that I make, I try to think: â€Å"would my family and friends approve of this decision†. And they do. They know that my first core value is my career andShow MoreRelatedMy Personal Code Of Ethics807 Words   |  4 Pagesassignments. At the start of the semester, the first assignment was a one page paper which described our position on our personal code of ethics. The paper was written in the first person and was to follow a clear line of reasoning, and comply with APA 6th edition grammar and style rules. At the end of the semester we were to, once again, write a paper on our personal code of ethics so that we could see our maturation in knowledge and values in contrast to the beginning of the course. We were also assignedRead MoreMy Person al Code Of Ethic969 Words   |  4 PagesMy Personal Code of Ethic Personal ethic is what a person believes about morality and right and wrong. Ethic should and can give real and practical guidance to our lives: gives our best rational interests and without sacrificing others. My family, friends, and education have played profound roles in the development of my personal ethic: conscience, personal integrity, responsibility, and egalitarianism. Additionally, these influences approaches to determining what conduct is consistent with theseRead MoreMy Personal Code Of Ethics1487 Words   |  6 Pagesin savings than I ever would have had I been trying to save on my own. Since I am so happy with what Digit has done for me, I thought I’d share it with you, even though it doesn’t fit squarely in my niche. However, I figure we all want to save money, so I think you’d all be interested in what Digit has to offer. Affiliate Disclaimer: You will find a few links to Digit throughout this review. According to my personal Code of Ethics and in order to comply with FTC Compliance Standards, if the linkRead More My Personal Code of Ethics Essay2658 Words   |  11 Pagesmyself to the code and values that I am about to describe. As a person I have vast life experiences that have affected who I am and what I believe in. As a Public Relations professional it seems that our industry is often under ridicule for being unethical and known as spin doctors. As an ethical student and person I consider these key values as guiding stones to my applied ethical choices. Family, friends, school and religion have all made me the person I am today and influence my ethical choicesRead MoreThe Code Of Ethics And Values1086 Words   |  5 Pages Each individual has a code of ethics which helps to establish morals. Morals play an important part when it comes to determining what is right and wrong. You should also hav e core values. I think the most important value to have is integrity. Integrity means to be honest in everything you do and to have high morals. I will be honest, sincere, and reliable. Another important value to have is to be caring. Each and every day, I will be considerate and help those that need it. Being caring means havingRead MoreMy Personal Values: Professional Ethics Are the Foundation of Social Work1798 Words   |  7 PagesA career in Social Work requires conviction to personal values that reflect and uphold the National Association of Social Workers (NASW) Code of Ethics. Professional ethics are the foundation of social work, as the trade has an innate obligation to endorse ethical principles and basic values to advocate for the wellness of others. The core values adopted by all social workers, as distinguished by NASW, are service, social justice, dignity and worth of the person, importance of human relationshipsRead MoreEnron Case : The Smartest Guys Of The Room1149 Words   |  5 Pageshaving a personal ethical code of their own to follow so they could have avoided the influence of corruption. In view creating a personal code of ethics one must consider the aspect of relationship, honesty and integrity, work ethic, transparency and disclosure of information, and fairness. In a relationship of any kind, I demonstrate respect, patience, loyalty, and trustworthiness. It is imperative to produce and maintain these characteristics. The foundation of my personal code of ethicsRead MoreCode of Ethics and The IT Field Essay examples973 Words   |  4 Pagesis non-existent, and professionalism does not exist. A Code of Ethics are what guides the behavior of an organization, and it guides the quality that the organization will live by. When I served in the Army for 21 years I lived by a set of values that guided me each and every day, and these values laid the foundation not just for myself but for all soldiers to live by. The values of Loyalty, Duty, Self-Respect, Honor, Integrity and personal Courage are what guides the professionalism of our fightingRead MorePersonal Ethics Paper883 Words   |  4 PagesPersonal Ethics Paper Fernando De La Peà ±a Llaca CMGT/530 April 11, 2011 Thomas Poole Personal Ethics Paper Ethics plays a big role in my life and also in my company, skip ethics in any situation can means a shortcut, a shortcut to a dead-end. Ethics is the way the morale and values prevail and using ethics in life brings big rewards. Because I am beginning a new stage in my life, especially in my academic life taking a master’s degree at University of Phoenix there is no difference; ethicsRead MoreThe Ethics Of A Code Of Ethics1648 Words   |  7 Pagesmajor stakeholders can be proud of, codes of ethics are created as a set of guidelines for every involved stakeholder to follow and adhere to. In his conclusion (Lambert, 2009) states that the development and subsequent implementation of a code of ethics is a critical part of establishing a value system within the commercial crime prevention discipline. He further goes on to say that, as a value system, the success of this endeavor lies not in whether the code makes staff behave, but rather more

Saturday, December 28, 2019

St Mary Spital Analysis - 1610 Words

In moving from singular case studies to evaluating the data in a wider context, details were learned about the daily life of Medieval London and the relationship between migrating and living in an urban environment reflects on health. The consistency in the recording of data allowed for minimal variation in results over the observation of the 5387 individuals. The detailed inclusion of data will allow for future comparison between data sets and there is a possibility to evaluate grave goods in conjunction with stable isotope analysis to evaluate migration and how individuals viewed themselves. Bioarchaeological Study on Health After the introduction and the exhaustive results, the aim of the monograph turns to placing the St Mary Spital†¦show more content†¦2012, 268). Today clinical studies have proven air pollution causes lower birth weight, growth retardation and malformations, particularly in soft tissue (Connell et al. 2012, 268). Many women in urban centres would have spent long times in areas of higher air pollution especially due to the low ventilation in houses and rooms, such as the kitchen. These occupation and living conditions can have substantial effects on health and by taking a wider socio-cultural, environmental and historical context (Swales 2013, 319-320) the link between these and health can be examined. Another of the important links between the environment and health, is the cause of the appearance of mass burial pits at St Mary Spital. The occurrence of mass burials in every phase of the cemetery leads to the conclusion that something was going on (Connell et al. 2012, 227) if there wasn’t enough burial space to burry people individually. The first three phases of the cemetery correlate with twenty one famines documented in the 12th and 13th centuries (Connell et al. 2012, 228-229). Whether there was exaggeration in these records or not, there were still regularly occurring poor harvests and resulting famines. Famines of specific years can be matched up to periods of burial, such as the first period, dating to the

Friday, December 20, 2019

Effective Management And Leadership Are The Foundation For...

Effective management and leadership are the foundation for the success of a thriving business. The goal of any company is to bring in sales (revenue) from the products or services that the company offers. It is imperative for leaders to develop effective decision-making techniques, which will successfully help to determine what their target clienteles wants, and needs are and how it is best to meet them. The student learner will discuss areas in which she feels that Whole Foods Market would benefit from improvement to increase revenue and strategize how to target potential new customers. The concept for Whole Foods Market began in 1978 where it has now grown to be the leading natural and organic foods supermarket. Whole Foods Market originally began in Austin, Texas; it has since grown in operation to the United States, Canada, and the United Kingdom. The original founders of the company are John Mackey, Craig Weller, Mark Skiles, the current owner of Clarksville Natural Grocery and Renee Lawson Hardy, who was then the owner of Safer Way Natural. The original four local business owners came together in a consensus that concluded, the natural food industry was ready for a large-scale supermarket format. The founders of Whole Foods Market wanted to be more than a health food store selling pills, but rather as a market that featured organic wholesome foods that catered to the health conscious consumer. From that idea, Whole Foods became the nation’s first large-scaleShow MoreRelatedLeadership Styles : Transformational Leadership1426 Words   |  6 Pagestran sformational leadership styles have a major influence on the employee motivation and organisational culture, hence influence the long term success of the business. 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Thursday, December 12, 2019

Hotel and Hospitality Management Protel SPE

Question: Discuss about the Hotel and Hospitality Management for Protel SPE. Answer: Monday and Friday are important days in the calendar of this organization. Based on the available data, the revenues generated from reservations are distinct. For instance, the Mondays revenue is the lowest as it stands at $3.4 while the Fridays reservations make $4.0 per reservation. This efficient business optimization of resources helps the resort to remain competitive in the market. It, however, targets the technologically well-informed customers who can seek online booking (Sistemi, n.d). The original booking was conducted manually, but with the Protel SPE, the firm has automated the booking process. In Xn BI Compare the selected day against the previous year and explain the differences providing support evidence taking the following aspects into consideration In the past years, the company experienced the worst booking processes on these days as it made it manually. With Protel SPE, the company has increased the booking rates and efficiency thus achieving optimal business. In fact, the hotel uses the software for rate code management including per room category, per special guests, and per season or weekend. The rate availability is also possible to determine based on early/late booking, occupancy levels, the length of stay, and cancellation of conditions and codes. Therefore, with the Internet reservations, the customers can use 2way link IDSs, web booking engines and BWI interface to BW CRS to justify its efficiency (Sistemi, n.d). In Synergy review, the day selected, review the decisions taken by the property in pursuit of achieving budget and forecast with supporting evidence on: The decisions made were high during the weekend days such as Fridays when the rate of reservations and booking were high. This decision involved proper hotel management through the high score in functionality, customer satisfaction, rate availability, and rate code managing. The Protel WBE provided the best functionality because it was integrated perfectly with the PMS and internet reservations on its website. This new hotel management system improved the speed of booking, RevPAR, and ADR. In fact, the decisions regarding the efficiency of Protel MPE was correct because involved the use of IDS interface with 2way communication regarding guest reservation and data, and room availability and pricing as explained by Sistemi (n.d). In my opinion, the property has achieved its objective and target because it has improved its service delivery. However, I would have incorporated mobile solutions for the hotel guests in different phases such as before reservation, on the hotel, after reserva tion, after checkout, and before check-in. By adopting this system, the hotel can improve its operating results. As a General Manager, how might you use the information from Protel and BI system to benefit the property in respect of Revenue Generation Customer Service New loyalty programme Protel MPE is a central property management system that has transformed the global hotel chain. Interestingly, the connected hotels can retrieve the guest information from a central database (MC, 2015, par. 2). Through the system, the hotel can make reservations, reporting, and marketing in a single package. It thus allows for efficient monitoring and controlling of all revenues, activities, and reports. The Protel MPE can help the firm to generate more revenues as customers can access services and offers a single database because it enhances total visibility into guest stays, revenues, and reservations. It provides an opportunity to the sales department to use a centralized plan to manage its sales activities. Besides, the company can utilize this system to undertake central customer relationship management (MC, 2015, par. 4). Therefore, the hotel can introduce new loyalty programs like offer low reservation costs to repeat clients by sharing such offers through the system. If a Loyalty Scheme was implemented by the property to increase customer retention, Offering discounts to customers is a good loyalty scheme whose effects would be inevitable in the business. Given the competitive pressure in the hotel and hospitality industry, the loyalty scheme would help in attracting new customers and retaining them. This will help the firm to realize a continuous flow of revenues. The expected effect on the cost of booking would be positive because many customers would love to enjoy the discounts offered by the hotel. References Protel MPE: Multiple Property Hotel Management System. Retrieved from https://mcsistemi.com/protel-mpe/ Sistemi. (n.d). Protel PMS, CRM Solutions for Hotel Management. Retrieved from https://mcsistemi.com/wp-content/uploads/2015/07/protelPMS.pdf

Wednesday, December 4, 2019

According To The Internal Revenue Service â€Myassignmenrthelp.Com

Question: Discuss About The According To The Internal Revenue Service? Answer: Introducation According to the Internal Revenue Services (2017) items owned by an individual meant for personal use or for investment purposes can be thought of as capital assets. Capital assets include land, buildings, jewellery, household fixtures and furnishings, securities (bonds, equity, mutual funds, bank deposits, debentures, life insurance) trademarks, vehicles, patents, plants and machinery (Dave, 2017). Upon the sale of a capital asset, the amount realised from the sale less the adjusted basis in the asset is either a capital gain or capital loss (Internal Revenue Service, 2017). When the asset is disposed of at an amount greater than the acquisition cost, then a capital gain is realised, in circumstances where the disposal price is less than the acquisition cost, then a capital loss arises. The Australian Taxation Office (2017a) computes net capital gains and net capital losses as follows Net Capital Gain = Sum of all Capital Gains realised within the fiscal year (amounts arising from managed funds and trusts are added here) Sum of Capital Losses (net capital losses arising from prior periods is added to the current capital losses) Capital Gains arising from discounts in tax and concessions given to small businesses Net Capital Loss = Sum of Capital Losses (including losses realised in prior periods) Sum of Capital Gains When computing capital gains and capital losses some factors are taken into considerations. Capital gains or losses on collectables which include items like paintings and antiques of values equivalent to or less than $500 are disregarded. Capital losses associated with collectables can only be offset by capital gains from collectables. Capital gains or losses on personal use items such as furniture and household items of values of less than 10,001 are disregarded. Asset Purchase Price Sales Price Gain (Loss) Antique Vase $ 2,000.00 $ 3,000.00 $ 1,000.00 Antique Chair $ 3,000.00 $1,000.00 $ (2,000.00) Painting $ 9,000.00 $ 1,000.00 $ (8,000.00) Home Sound System $ 12,000.00 $11,000.00 $ (1,000.00) Shares $ 5,000.00 $ 20,000.00 $ 15,000.00 Net Loss on Collectables = $1,000 - $2,000 $ 8,000 = $ 9,000 Net Gain = $ 15,000 - $ 1000 = $ 14,000 Fringe benefits are sometimes referred to as employee benefits, perquisites or perks (Klonoski, 2016, p. 52). These benefits consist of non-salary (wage) compensation awarded to employees on top of their stipulated remuneration. Examples of fringe benefits include accommodation provided by the employer (the accommodation could be fully furnished and serviced with all utilities catered for or could simply be in form of rent), insurance coverage (these could include medical and life assurance), income guarantees in case of disability, childcare, school fees, sick leave, vacation allowances, retirement contributions, household staff, profit sharing, amongst others (Ohio University, n.d.). These benefits are often considered to be indirect expenses to the organisation (International Accounting Standards Board, 2015;United States Bureau of Labour Statistic, 2016). According to the Austrian Tax Office (2017b), the taxes on these fringe benefits are paid by the employer. As such the employer withholds tax obligations that arise from benefits conferred to the companys directors, current employees, potential employees, and past employees. An employer for purposes of taxes includes sole traders, partnerships, corporations, unincorporated organisations, governments, non-government organisations, and trustees. The fringe benefits tax is payable irrespective of whether or not the employee is liable to pay other categories of taxes. The term loan encompasses situations whereby the employee owes the employer a given amount and on the day the debt falls due the employee fails to retire the debt. The amount that remains unpaid is considered as a loan. The loan advanced to Brain can be considered as a loan fringe benefit. A loan fringe benefit is defined as a loan provided by the employer to the employee at an interest-free rate or a low-interest rate (this is a rate that is lower than the benchmark rate) [Inland Revenue, 2016]. In Australia, instead of the market rate of interest, the statutory interest rate determined by the Reserve Bank of Australia is used as the benchmark rate. In April 2016, the published rate was 5.65% (Australia Tax Office, 2017b). The value of the loan fringe benefit that is taxable on the loan given to Brain is calculated as follows: Step 1: Computation of value of the loan fringe benefits that is taxable without consideration of the deductible rule Value of Loan Fringe Benefit that is Taxable = Benchmark (Statutory) interest on the Statutory Interest on the Loan = 5.65% x $ 1,000, 000 = $ 56,500 Actual Interest Paid on Loan = 1% x $ 1,000, 000 = $ 10,000 Value of Loan Fringe Benefit that is Taxable = $ 56,500 -$ 10,000 = $ 46,500 Step 2: Computation of Value of Loan Fringe Benefit that is Taxable with consideration of the deductible rule According to taxation laws, the employee is entitled to a deduction on the interest charged on the part of the debt that is used to generate income. Thus Brian gets a deduction for the 40% used for income producing purposes. The computations are given as follows: Income Tax Deductible to Employee at Statutory Rate = (5.65% x $ 1,000, 000) 40% = $ 22,600 Income Tax Deductible to Employee at Actual Interest Rate = (1% x $ 1,000,000)40% = $ 4,000 Value of Loan Fringe Benefit that is Taxable may be reduced by = $ 22, 600 - $ 4,000 = $ 18, 600 Value of Loan Fringe Benefit that is Taxable with consideration of the deductible rule = $ 46,500 - $18,600 = $ 27,900 According to the provisions of tax regulations where an employee under the terms and conditions of the loan is allowed to make interest payments less frequently than every six months, the employee is considered at the end of every six months as having been loaned separately at a nil rate of interest any amount that remains unpaid (Australian Taxation Office, 2017b). Therefore, if Brain pays the interest at the end of three years, it will be assumed that the rate of interest was nil. Therefore, the taxable value of loan fringe benefit will increase. Taxable Value of Debt Waiver Fringe Benefits A debt waiver fringe benefit occurs in situations where the employer releases the employee from the requirement to repay or reimburse the money lent. In situations where the debt is waived for reasons of default and the amount cannot be recovered, there is no debt waiver fringe benefit (Australia Taxation Office, 2017a). In certain situations, the employer can voluntarily release the employee from the obligation to repay the loan. In such a situation, if the employer is able to demonstrate that the release was unrelated to the employment relationship, then a debt waiver fringe benefit does not arise (Australia Taxation Office, 2017b). The taxable value of the debt waiver fringe benefit is the total sum that is waived. If the bank decided not to charge Brain interest on the loan a taxable waiver of fringe benefit would arise. This is computed as follows: Taxable Value of the Debt Waiver Fringe Benefit = 1% x $ 1,000, 000 x 3years = $ 30,000 A joint tenancy occurs where two or more persons pool their resources together and use them to purchase property (Find Law Team, 2017). In a joint tenancy there are no severable shares. For example for a married couple such as Jack and Jill if one person dies, then the remaining spouse will receive all the rights of survivorship. The joint tenancy has four characteristics Joint Ownership every entity in the joint tenancy arrangement has the right to every aspect of the property. There are no individual rights not just individually Joint Interest Every individual in the joint tenancy agreement has similar interest and rights in the property of the same nature and to the same extent. Same Point in Time All the rights and interest of the tenants are vested at the same point in time Unity of Title all the rights and duties are based on the same deed. For taxation purposes in joint tenancy, all the parties in the agreement hold an equal interest in the property (Australia Taxation Office, 2017c). As such the agreement between Jack and Jill to divide the rental income and rental losses in proportions that are not equal has no effect for income tax purposes. Jack and Jill must thus include half of the net loss in their taxable incomes. For purposes of computing capital gains or capital loss tax, the joint tenants are considered to be tenants in common which means that they have an equal interest in the asset. Therefore, both Jack and Jill have an equal share in the capital loss or gain when the capital gains tax is being computed. When the property is sold the capital loss or gain is split equally between them. The case of Inland Revenue Commissioners v. Duke of Westminster [1936] commonly referred to as the Duke of Westminster case is often cited as an example of tax avoidance. During the court proceedings, it was established that the Duke of Westminster hired a gardener who was paid from the Dukes immense post-tax income. In order to reduce his tax liability, the Duke instead of paying the gardener a wage wrote a covenant stipulating that he would pay the gardener an amount equal to the wage that he had previously paid. The tax laws and regulations that prevailed at that time allowed the Duke to claim a deduction on his taxable income for the amount paid in the covenant. Overall, the actions of the Duke reduced his income tax and surtax liability. However, the Inland Revenue Commissioner maintained that the computations and acts of the Duke of Westminster were nothing more than tax evasion. The court ruled in the favour of the Duke. In the judgement, Lord Tomlin held that Every man is entitled if he can to arrange his affairs so that the tax under the appropriate Acts is less than it otherwise would be. If he succeeds ordering them so as to secure that result, then, however unappreciative Commissioners of Inland Revenue or his fellow taxpayers may be of his ingenuity, he cannot be compelled to pay an increased tax (Inland Revenue Commissioners v. Duke of Westminster [1936]) The ruling by Lord Tomlin implies that entities that have tax liabilities may take actions or make arrangement to reduce their tax burden within the perimeters established by the laws. Where an entity succeeds in reducing their tax liability and avoid the tax burden, the revenue authority and the fellow tax payer even thought they feel they are being treated unfairly cannot force the entity to pay an increased tax which might be the original amount (Steven, 2013, p. 17). This case established the principle that an individual is entitled to within the legal statute organise their accounts so as to limit their tax liability (Adams, 2011). Relevance of Tax Evasion Principle in Australia From 1915, the Federal Income Tax laws in Australia have contained a general anti-avoidance provision (Bloom, 2015). The aim of the general anti-avoidance provisions was to ensure an equitable tax regime in which the individual tax payers was unable to avoid the payment of full tax liability by use of superficial or contrived arrangements. The provisions added to the complexity of the tax laws and resulted in increased compliance costs for tax payers. However, some of the provisions were successfully challenged in court (Bloom, 2015). Following the raft of ruling against the commissioner, amendments were made to the general anti-avoidance provisions in 1936 through the Income Tax Assessment Act 1936 (McLaren, 2008, pp. 144-151). Part IVA was added to the act in 1981 in order to enhance the anti-avoidance provisions. Part IVA allows the Commissioner of Taxation wider discretion on items to include in the taxpayers assessable income (Xynas, 2011, pp. 5-8). The provisions prevented the erosion of the income tax base and did away with gaps that allowed for non-genuine reductions. These provisions were enhanced by the rulings in FCT v. Spotless Services Ltd [1986] commonly referred to as the Spotless Case. In that case, the High Court of Australia held that even if the tax payer is able to prove that a transaction is genuine, that in itself does not provide grounds for tax avoidance (Xynas, 2011, pp. 5-14). According to the court, a transaction has to make sense, where the transaction does not make sense without the tax benefit, then Part IVA applies. The government of Australia has continued to formulate and implement statutes to reduce tax avoidance while balancing the interests of the government and those of the taxpayers. Thus, the principles established in the IRC v the Duke of Westminster [1936] is relevant today but the scope of administration has been reducing. The issue of assessment of taxation for primary production and forestry is given by Taxation Ruling 95/6 (TR95/6). The aim of the ruling is to indicate the tax burden from the business of forest operations and the transaction relating to timber by persons in the business of forest operation and persons not engaged in the business of forest operations but having transactions involving forestry and/ or timber. The ruling expressly indicates which receipts obtained from the sale of timber constitute assessable income, whether or not the tax payers primary business is forestry or not (Australian Taxation Office, 2010). According to the ruling, the disposal of trees by the taxpayer means that the amount realised from the sale of the trees should be added in the taxpayers assessable income as provided for under the Income Tax Act 36(1). Therefore, the receipts by Bill for the timber are assessed as income and as such result in a tax burden. According to section 55 of TR 95/6 the accessible income includes: proceeds from the sale of standing trees, royalties earned in exchange for granting another party the right to fell and remove timber, and profits from isolated transactions. The lump sum amount received by Brian can be considered as a royalty and thus assessable income References Adams, J. (2011). What is the difference between tax avoidance and tax evasion? Tax Insider, Available at https://www.taxinsider.co.uk/680-What_is_The_Difference_Between_Tax_Avoidance_and_Tax_Evasion.html (Accessed 8 September 2017). Australian Tax Office (2010). Taxation ruling: TR 95/6. Available at: https://www.ato.gov.au/law/view/document?docid=txr/tr956/nat/ato/00001 (Accessed: 8 September 2017). Australian Tax Office (2017a.) Working out your net capital gain or loss. Available at: https://www.ato.gov.au/General/Capital-gains-tax/Working-out-your-capital-gain-or-loss/Working-out-your-net-capital-gain-or-loss/ (Accessed: 8 September 2017). Australian Tax Office (2017b). Fringe benefit tax a guide for employers. Available at: https://www.ato.gov.au/law/view/document?DocID=SAV%2FFBTGEMP%2F00002 (Accessed 8 September 2017). Australian Taxation Office (2017c). Co-ownership of rental properties. Available at: https://www.ato.gov.au/Forms/Rental-properties-2013-14/?page=5 (Accessed 8 September 2017). Bloom D. (2015) Tax avoidance: A view from the dark side, Annual Tax Lecture , Melbourne Law School, 15 August. Dave, R. (2017) How to calculate short-term and long-term capital gains and tax on these, Economic Times, 28 August [Online]. Available at: conomictimes.indiatimes.com/wealth/tax/how-to-calculate-short-term-and-long-term-capital-gains-and-tax-on-these/articleshow/60230745.cms (Accessed: 7 September 2017). Id Revenue Commissioner v. Duke of Westminster [1936] AC 1 (19 TC 490). Inland Revenue (2016) Low interest loan and fringe benefit tax. Available at https://www.ird.govt.nz/fringe-benefit-tax/fbt-types/fbt-low-interest-loans/low-interest-loans-fbt.html (Accessed 8 September 2017). International Accounting Standards Board (2015) IAS 19: Employee benefits. Available at: https://www.ifrs.org/issued-standards/list-of-standards/ias-19-employee-benefits/ (Accessed 8 September 2017). Internal Revenue Services (2017) Capital gains and losses. Available at: https://www.irs.gov/taxtopics/tc409.html (Accessed: 7 September 2017). Klonoski, R. (2016) Defining Employee Benefits: A Managerial Perspective, International Journal of Human Resource Studies, 6(2), pp. 5272. Mclaren J. (2008). The distinction between tax avoidance and tax evasion has been blurred in Australia. Why has it happened?, Journal of the Australia Tax Teachers Association, 3(2), pp 141-163. Ohio University (n.d.) 10 benefits business offer employees. Available at: https://onlinemasters.ohio.edu/10-items-business-offer-infographic/?g=infographicst=mba (Accessed 8 September 2017). FCT v Spotless Services Ltd [1986] 34 ATR 183. Stevens, P. (2013) The changing limits of acceptable tax avoidance, Tax Journal, [Online]. Available at: https://www.taxjournal.com/articles/changing-limits-acceptable-tax-avoidance-11012013 (Accessed 8 September 2017). United States Bureau of Labour Statistics (2016) Glossary. Available at: https://www.bls.gov/bls/glossary.htm#B (Accessed 8 September 2017). Xynas, L. (2011) Tax planning, avoidance and evasion in Australia 1970-2010: The regulatory responses and taxpayer compliance, Revenue Law Journal, 20(1), pp. 1-37.