Sunday, June 21, 2020
Write Anthropology paper
Write Anthropology paper Write Anthropology paper Before one starts to write anthropology paper, a set of questions concerning the specificity of writing anthropological essays can appear. It goes without saying that essay writing on anthropology moves forward certain requirements that should be met to write a good anthropology paper. A genuine college paper on anthropology should sustain a strict internal and external format that specifies the typology of research. One can write a long anthropology paper extending the framework of research to detailed theoretical analysis and fieldwork; in case the intention is essay writing of another type, one can write a short anthropology paper only presenting a brief review of other anthropology essays or summary of findings in a narrow sphere of activities. In any case, the person willing to write a high-quality anthropology paper but lacking skills or experience in the sphere of essay writing should surely undertake preliminary research on the theoretical basis for anthropology essays writin g. The spheres researched by anthropologists nowadays are multiple and diverse, so there is a wide range of subjects to choose from. However, with the emergence of the ever-increasing number of social theories tending to explain the core essence of human behavior, the potential range of possibilities for a beginning anthropologist can be enormous. The most original and perspective areas are anthropology essays of origin and anthropology essays of reason. In addition, one can write a successful and informative anthropology essay on the medical concerns discussed in this particular framework. If the researcher is more concerned with the hidden tendencies and laws of human behavior, he or she may write an anthropology paper on physical aspects of this science; others, however, may be more concerned to write a cultural anthropology paper orà anthropologyà society paper. Anyway, everyone should remember that in order to write a good anthropology essay, he or she should justify the inform ation collected for a particular sphere of interest. It should always be relevant and timely because of the constant flow of innovation, research and findings. In case the research is long-lasting and comprehensive, it is necessary to keep track of data that provides the most current information ââ¬â this is the concise way to produce an efficient and informative piece of writing.
Saturday, May 23, 2020
Understanding The Bretton Woods System
Nations attempted to revive the gold standard following World War I, but it collapsed entirely during the Great Depression of the 1930s. Some economists said adherence to the gold standard had prevented monetary authorities from expanding the money supply rapidly enough to revive economic activity. In any event, representatives of most of the worlds leading nations met at Bretton Woods, New Hampshire, in 1944 to create a new international monetary system. Because the United States at the time accounted for over half of the worlds manufacturing capacity and held most of the worlds gold, the leaders decided to tie world currencies to the dollar, which, in turn, they agreed should be convertible into gold at $35 per ounce.ââ¬â¹ Under the Bretton Woods system, central banks of countries other than the United States were given the task of maintaining fixed exchange rates between their currencies and the dollar. They did this by intervening in foreign exchange markets. If a countrys currency was too high relative to the dollar, its central bank would sell its currency in exchange for dollars, driving down the value of its currency. Conversely, if the value of a countrys money was too low, the country would buy its own currency, thereby driving up the price. The United States Abandons the Bretton Woods System The Bretton Woods system lasted until 1971. By that time, inflation in the United States and a growing American trade deficit were undermining the value of the dollar. Americans urged Germany and Japan, both of which had favorable payments balances, to appreciate their currencies. But those nations were reluctant to take that step, since raising the value of their currencies would increase prices for their goods and hurt their exports. Finally, the United States abandoned the fixed value of the dollar and allowed it to floatââ¬âthat is, to fluctuate against other currencies. The dollar promptly fell. World leaders sought to revive the Bretton Woods system with the so-called Smithsonian Agreement in 1971, but the effort failed. By 1973, the United States and other nations agreed to allow exchange rates to float. Economists call the resulting system a managed float regime, meaning that even though exchange rates for most currencies float, central banks still intervene to prevent sharp changes. As in 1971, countries with large trade surpluses often sell their own currencies in an effort to prevent them from appreciating (and thereby hurting exports). By the same token, countries with large deficits often buy their own currencies in order to prevent depreciation, which raises domestic prices. But there are limits to what can be accomplished through intervention, especially for countries with large trade deficits. Eventually, a country that intervenes to support its currency may deplete its international reserves, making it unable to continue buttressing the currency and potentially leaving it unable to meet its international obligations. This article is adapted from the book Outline of the U.S. Economy by Conte and Carr and has been adapted with permission from the U.S. Department of State.
Monday, May 18, 2020
Brave Incident - Free Essay Example
Sample details Pages: 1 Words: 386 Downloads: 7 Date added: 2017/09/12 Category Advertising Essay Did you like this example? High School Fight I went to high school in Vietnam; my cousin who I call brother went to the same high school with me. The high school I attended was also the school that many gang members attended. Those gang members always abused other students and took their lunch money as well as many of their valuables such as their wallets, cell phone and laptops. Our school principal always tried to inform the police about this behavior, but unfortunately that did not help. One day my class mate ran into the class room where I was spending my break, since I did not like to hang out in the play ground because of the gang members that were there, and he told me that my cousin was being harassed by a couple of those gang members and that they threatened to beat him to death if he does not give them all his money. My cousin was very stubborn much more like Victoriano. The two gang members had my cousin against the wall and were trying to steal his wallet and belonging while he fought them as much as he could. Donââ¬â¢t waste time! Our writers will create an original "Brave Incident" essay for you Create order I had nothing on my mind at that moment but to save my cousin and help him run away from those gang members. I looked for small pieces or rocks and a wooden stick and immediately ran towards my cousin screaming loudly so that I can distract them from him. As I started throwing the rocks on them they let go of my cousin and paid attention to where I was heading which was directly towards them. I screamed loudly telling my cousin to run away and go to the principalââ¬â¢s office just like when Dona Guadalupe told her cousin ââ¬Å"I am not cutting you free so you can be brave and get killed. I want you running so you can liveâ⬠I wanted my cousin to run and not try to fight the gang members when they let go of him. My cousin ran to the principalââ¬â¢s office while I threw the stick of wood towards them. I immediately changed my direction and ran towards the principalââ¬â¢s office as well. The Principal called the police and they arrested the gang members and I was able to save my cousin after all.
Tuesday, May 12, 2020
Reducing Overall Costs Through School And District...
As cuts to educational funding continue, the question of lowering overall costs through school and district consolidation emerges at all levels. Arguments for consolation, which merges districts and consolidates their management, rest primarily on two presumed benefits: (1) fiscal efficiency and (2) higher educational quality. However, a review of current research evidence suggests that after a century of consolidation, most fiscal or educational efficiencies have been realized by the system (Howley, Johnson Petric, 2011). Furthermore, mandated consolidation directives may actually lead to adverse impacts and, while serving a public relations purpose in a time of crisis, are unlikely to be a reliable way to obtain substantive fiscal orâ⬠¦show more contentâ⬠¦With this, mandates and community desires place pressure on the allocation of personnel across the district. The economy of size allows larger districts to employ more specialized teachers, putting them in a better positi on to provide a wide range of courses required by state and federal mandates and expected by todayââ¬â¢s students and parents. This ability allows for more individualized instruction ââ¬â by age level, subject level, and level of ability. For example, hiring a full time instrumental music teacher, offering a wider variety of world language courses, or creating specialized special education centers. Personnel in larger systems also often enjoy improved professional development, increased salaries and benefits, and greater job security. With more colleagues, teachers in larger districts benefit from professional learning communities upon which to draw for advice and discussions, interactions that lead to improved effectiveness. Considerations Consolidation factors may also come at an expense. Fiscally, districts undergoing consolidation often face ongoing and preliminary transitional costs. Operating and capital expense often shift upward at the time of consolidation due to facilities adjustments and potential new construction. Additionally, average transportations distances increase, resulting in a rise in the districtââ¬â¢s transportation spending per pupil. Personnel expense may also escalate due toShow MoreRelatedThe Property Assessment System2309 Words à |à 10 Pagesresult in a reduction of $4.4 million dollars in overall county-wide costs. This reduction in costs would eliminate the 18 local assessment offices spread throughout Lake County and only provided for one assessment office in Waukegan. The initial study by Lake County contained factual errors, an underrepresentation of the personnel required and acknowledged that taxpayer access would be limited with fewer locations, but failed to include the additio nal costs of satellite locations in their study. ThisRead MoreRoad Transport11468 Words à |à 46 PagesNATIONAL ROAD TRANSPORT POLICY Introduction 1.1 Road transport is vital to economic development, trade and social integration, which rely on the conveyance of both people and goods. Reduction in transport costs promote specialization, extend markets and thereby enable exploitation of the economies of scale. Global competition has made the existence of efficient transport and logistic systems in delivery chain an absolute imperative. Easy accessibility, flexibility of operations, door-to-door serviceRead Moreeasyjet Essay12067 Words à |à 49 PagesAirports...................................................................................................................... 23 3.2.1 Secondary Airports in Closer Proximity to the Primary Ones .............................................. 23 3.2.2 Cost savings in Airport Charges............................................................................................ 24 3.2.3 Competitorsââ¬â¢ Presence and Analysis in Suggested Airports ................................................ 27 3.2.4 PassengerRead MoreJames Finlays Attachment8695 Words à |à 35 PagesSouthern Rift valley, Kericho District, six kilometers eastwards from Kericho town. I was Offered a placement at finance Department (Leaf Tea accounts),for a period of three month my Host supervisor Being Rose Koech holding a position of senior Assistant Accountant. CHAPTER ONE: 1.1 BACKGROUND INFORMATION The Swire group. John Swire and sons Limited, with its headquarters in London is Swiresââ¬â¢ Parent Company. John Swire sons limited through James Finlay, has substantialRead MoreBusiness Plan of Skytrails Airline, Ltd.14517 Words à |à 59 Pagesserves the North Atlantic route from Stansted, SkyTrails will be uniquely positioned to take advantage of the unserved demand that exists. Stansted is the fastest growing airport in Europe with 9.9 million passengers for 1999.It is the hub of low cost airlines Go Fly, Ryanair, and Buzz, all of which are experiencing tremendous growth and an increase in business travellers. They claim that as many as 40 percent of their passengers are travelling on business. Stansted benefits from an Open SkiesRead MoreInformal Organization Marketing : Presentation3305 Words à |à 14 Pagespublicizing in the space of web systems administration these real contemplations ought to be taken after. It is likely the fundamental promoting stage that stimulates nitwit confirmation correspondence and obligation among merchants and moreover buyers. Overall associations have seen Social Network Marketing as a potential showcasing stage, utilized them with improvements to control their advancing campaign with casual group publicizing. Casual group promoting uses internet organizing for doing the businessRead MoreUniqlo Annual Report21563 Words à |à 87 Pagesanywhere, everyday. This basic concept has guided our actions since the birth of our very first store. When UNIQLO first opened its doors in a corner of a busy shopping district in central Hiroshima on June 2, 1984, it was six oââ¬â¢clock in the morning! The store opened early in the morning so that people could shop before going to work or school. To encourage people to drop in and browse around as they would in a bookshop or music store, we devised a store layout with the casual atmosphere of a warehouseRead MoreProject Report on Employee Attrition14600 Words à |à 59 Pagesvaluable information provided by him on the current trends in the industry. I wish to thank our Principal Dr. N. S. Malavalli for his encouragement and support. Ponnappa I.S 5 CONTENT PAGES EXECUTIVE SUMMARY INTRODUCTION WHAT IS ATTRITION? THE COST OF ATTRITION TRACKING ATTRITION CAUSES CURBING ATTRITION SUGGESTIONS IMPORTANCE OF EMPLOYEE ATTRITION LOOPHOLES IN ATTRITION MANAGEMENT EFFECTIVE ATTRITION MANAGEMENT ANNEXURE BIBLIOGRAPHY 1-2 3-6 7-14 15-19 20-39 40-41 42-60 61-65 66-69 70-78 79-82Read MoreA Research On Social Network Marketing3376 Words à |à 14 Pagespublicizing in the space of web systems administration these real contemplations ought to be taken after. It is likely the fundamental promoting stage that stimulates nitwit confirmation correspondence and obligation among merchants and moreover buyers. Overall associations have seen Social Network Marketing as a potential showcasing stage, utilized them with improvements to control their advancing campaign with casual group publicizing. (Sisira, 2011) Casual group promoting uses internet organizing forRead MoreChaos in the Skies5932 Words à |à 24 Pages2002, p. 1A.1 1 A. Levin, M. Adams and B. Morrison, ââ¬ËFour hours of fear: decision-making in a crisisââ¬â¢, USA Today, 12 August 2002, p. 1A. This case study was written by Professor Gary J. Stockport and MBA student, Norman Roberts, Graduate School of Management, University of Western Australia, Perth, Australia. It is intended as a basis for classroom discussion and not as an illustration of either good or bad management. This case was prepared entirely from published sources. à © Gary J. Stockport
Wednesday, May 6, 2020
Someone in the Backseat- Creative Writing Essay - 690 Words
Driving through torrential rain was very torturous. The rain thumped on the bonnet and the wind whistled along the curves of the car. The trees were waving frantically in the wind as if to attract the attention of passing cars. Like the night, the winding country road grew longer and longer, darker and darker with every passing hour. The bright headlights pushed back the darkness, which immediately returned to haunt the rear of the car. The darkness seeps into the car and hangs heavily over the back seat. Twenty one year old Natalie had just passed her driving test and this was the first time she was driving back from university by herself. Natalie was quiet relaxed driving through the night,â⬠¦show more contentâ⬠¦Ã¢â¬Å"Bangâ⬠the tyre bursts as the car hit the kerb. She slams on the brake and stops the car. Natalie, scared of the thought of getting out of the car to fix the tyre, switches off her phone and decides to continue until she finds a garage. After approximately fifteen minutes of slow careful driving Natalie comes across a secluded garage. She stops the car in the garage yard and notices a light coming from a shack in one corner of the yard. Natalie winds down her window and shouts for attention in the direction of the shack. No reply. Natalie puts on her coat and gloves and gets out of the car. The yard is wet and muddy and she notices numerous dark cabins lining the yard. She goes over to the cabin with the light on and knocks on the door. No answer. She bangs harder with the bottom of her fist. Again no answer. She tries the handle. There is a ââ¬Å"clickâ⬠and the door opens slightly. ââ¬Å"Hello, hello, is anybody thereâ⬠? No reply. She pushes the door wide open. The door opens with the most painful creaking sound. Natalie steps into the room and the overpowering damp smell forces her to immediately put her hands over her mouth and nose. The inside of the cabin was bigger than it looked from the outside. There was a single dirty lightbulb hanging low from the ceiling. The stale atmosphere seemed to discolour everything in the room. An even dirtierShow MoreRelatedThe 17 Essential Qualities of a Team Player1447 Words à |à 6 Pagesthe big picture, relational, focused on others, selfless, willing to take a backseat for the good of the team, and tenacious - works hard to overcome obstacles, no matter what. U U 1. Adaptable: If you wont change for the team, the team may change you. Team players who are most likely to become adaptable possess the following characteristics: a) they are highly teachable; b) they are emotionally secure; c) they are creative; and, d) they are service-minded individuals. To achieve such characteristicRead MoreReviewer in English Iv Nat5930 Words à |à 24 Pageswhen the crime was committed. Mechanics make inferences when they run diagnostics, tinker around in the engine, and chat with you about how your car is acting to figure out whats wrong under the hood. Likewise, you infer things all the time. If someone stares angrily at you from the rearview mirror and mimics yelling when youre stopped behind them at a red light, you might come to the conclusion that youve offended him or her while driving in some way. If a woman is pushing a covered strollerRead MoreDeveloping Management Skills404131 Words à |à 1617 PagesDiagnostic Surveys for Creative Problem Solving 168 Problem Solving, Creativity, and Innovation 168 How Creative Are You ? 169 Innovative Attitude Scale 171 Creative Style Assessment 172 SKILL LEARNING 174 Problem Solving, Creativity, and Innovation 174 Steps in Analytical Problem Solving 174 Defining the Problem 174 Generating Alternatives 176 Evaluating Alternatives 176 Implementing the Solution 177 Limitations of the Analytical Problem-Solving Model 178 Impediments to Creative Problem Solving 178Read MoreGp Essay Mainpoints24643 Words à |à 99 Pagesprofessional journalists (compared to citizen journalism) ââ¬â conte nt quality â⬠¢ Citizen journalist ââ¬Å"on-the groundâ⬠reports vs. professional whose sole purpose is to uncover each and every piece of information related to the news article they are writing â⬠¢ Wider and deeper coverage â⬠¢ Connections to a wider spectrum of professionals ( greater insight into issue at hand â⬠¢ E.g. 2008 U.S. Presidential Elections (bloggers provide personal opinions about who was likely to win but New York TimesRead MoreA Critical Review of ââ¬Å"the Ambiguities of Football, Politics, Culture, and Social Transformation in Latin Americaâ⬠by Tamir Bar-on.14147 Words à |à 57 Pagesrefers to a variety of research techniques that make use of already existing sources, or publicly accessible information and data. This method is not the most effective research method in the sense that when a researcher relies on data collected by someone else, chances are he will not find exactly what is needed. The author uses research performed by noted sociologists and sources that are credible and trustworthy. He includes links to the journals in which he collected his data from by hyperRead MoreHbr When Your Core Business Is Dying74686 Words à |à 299 Pagesyour boss, he said, â⬠ââ¬Å"here are eight behaviors I would expect of you. Then he â⬠went on, ââ¬Å"And here is what I think you should expect from your leader. Iââ¬â¢ve never seen a group of executives react as we did. â⬠Every one of us bent over our notebooks, writing furiously, as if a professor had said, ââ¬Å"Here is what will be on the exam; you might want to write it down. â⬠A couple of days later, I wrote Larry and suggested we develop his talk into an article. He said yes; senior editor Ellen Peebles said yes
Military strategist and conflict Free Essays
Roman versus Medieval Armies Comparing Roman and Medieval Anglo-Saxon armies posit certain novel challenges due to evolutionary changes in military techniques and strategy and the huge time gap of around two thousand years that separated them. For the purpose of study here, we will take into account the military strategy and style deployed by Roman armies of 200 BC, at a time when they constituted most overwhelming military force in the contemporary world and compare them with strategy, styles, techniques used by 13th century Medieval armies of England, France and Saxony. The Roman military strategies of warfare were based on traditions and experience that ran since more than 500 years, evolved through countless campaigns and wars. We will write a custom essay sample on Military strategist and conflict or any similar topic only for you Order Now Their beginning was humble, in form of a local armed tribe set to protect its geographical entity. However, over next centuries they acquired as they acquired skills and experience, they molded themselves in a massive invincible army that was reputed even among its enemies for its technical superiority and tenacity. Army layout: Roman army presented a fully hierarchical structure, like a modern day military, composed of various units and sub-units. Legions marked the largest and fundamental mass units of army with their strength totaling around 6000 men. Each legion was divided in cohortsà that were further subdivided in smaller units of maniples and centuries that comprised 100 soldiers on average. The legions stationed at front contained exclusively heavy infantry, comprising best and most skilled soldiers of the army. On any campaign the army moved through its legions and each of them were responsible for marching, encampment, logistics, and vigilance according to set standards of the army. Warfare strategy: Romans used numerous innovative and unique models within the scope of their traditional model of conducting warfare in triple lines. Hastati formed the first rank, placed closest to enemy lines, principes formed second line and triarii was the last rank that was typically kept as specialist reserved force. The army structure at battlefields was remarkably ordered, with frontline and rear units regularly placed in a way so as to leave no gap in the ranks. The three line system of Roman army provided it crucial maneuvering space, gave it depth and allowed it to bear initial losses to overcome them in later phase of battle. Warfare tactics: The actual combat involved hand to hand battles, shock battles and use of war machinery that threw arrows, stones and fireballs as missiles to enemy army lines. Usually the attack was initiated by Roman war machines where they barraged d opposing army with arrows, spears, and heavy stones. Subsequent to this, heavy infantry was first unit to enter main battle foray and engaged opposition soldiers through hand to hand combat. As fighting units were progressively injured and worn out, they withdrew back into the cushion of three tier structure and they were replaced by fresh units to continue battle. Cavalry was largely used for ornamental warfare, were limited in number and did not take extensive partake in warfare. Logistics: Supplying the army with food and other needs was a major challenge for Roman generals, specially on their long campaigns and given the fact that food production and methods of supplies were very nominal in ancient times. Therefore Roman troops carried most of equipment, including their lodging, clothing on animal carts. Their efficient network meanwhile ensured continued supplies of food and fuel to keep army moving. Compared to ancient Roman military system, the medieval warfare presents significant contrasts, especially in terms of military deployment, strategy and battle tactics. Use of gunpowder and missile technology identified the greatest departure from conventional and largely manual methods of conducting war. The rise of pillage warfare, where armies of one state looted and pillaged other states for purpose of supplies led rise to fortification and siege warfare Army Layout: Medieval army layout deployed long range heavy and light canons in the front line, supported by archers and heavy cavalry that formed main mass of army. Cavalry formed the main fighting force of the army, that comprised men mounted on horses, ready to give charge to enemy flanks. Knights, mounted soldiers with special military training formed an important part of cavalry ranks. Warfare Tactics: Medieval warfare tactics employed extensive use of canons and, towards later age, use of guns to start the first volley of assault. This was followed by charge of cavalry units. Use of horses had given lightening striking potentials to European armies and they used this advantage to launch rapid waves of attacks. In the medieval warfare, role of infantry had been relatively marginalized and their prime purpose was to act as support units at times of large scale siege and inundation of enemy fortification Battle of Cannae Battle of Cannae is considered one of most important ancient military events that is still widely studied and taught in military schools. The battle was part of second Punic war, and it was fought under Carthaginian Hannibal against the might of Roman Empire in 216 century BC. The Roman army was numerically much more superior and had better terrain than army of Hannibal and had enough time to prepare for the oncoming battle. Yet, Hannibal successfully overwhelmed the opposition and handed one of most comprehensive defeat to Roman army in its heydays. The combined Roman and Carthaginian forces combating in battle exceeded 1,40,000: Romans at near 850000, and Carthaginian forces totaling 55000. On the day of battle, Roman generals arranged their army in traditional three rank structure, with infantry placed in center and cavalry placed at side flanks to provide cover. The arrangement displayed traditional Roman affinity for depth, and they planned to use their deployment to cut through center of Hannibalââ¬â¢s forces.à However, the fact that Roman generals had opted for depth, rather than width meant that both armies same frontal appearance, negating the visual aspect of Roman numerical strength. The armies of Hannibal were also at apparent disadvantage with Aufidus River cutting off their chances of Retreat. The entire strategy of Roman generals was based on their previous experience of skirmishes and combats with Hannibal, whom they knew to be a resourceful, and cunning tactician. Hannibal was also ware of weaknesses of his army and the fact that both armies were meeting in open battlefield did not provide him to plan for any possible ambush or surprise maneuver. But Hannibal was also well aware of strengths and weaknesses of his different units and he deployed them strategically at flanks to make their best use. The Roman army moved forward en masse while Hannibal extended his army in line formation providing greater flexibility and inner movement within army flanks.Hannibal used his superior cavalry to defeat and push behind inferior Roman cavalry and then outflank them to attack Roman rear. The pincer movement created panic in Roman flanks and their front lines started to fall on back lines where Carthaginian cavaliers eliminated them. This caused the rear lines to push towards center, creating massive confusion among Roman soldiers. The combined Roman push towards their own center allowed created a situation where they got extremely densely packed, not even leaving them sufficient them to reform, regroup or maneuver their weapons. Meanwhile Carthaginian army had completely encircled Roman forces, and started cutting them down to virtually last man. The battle is still recounted as one with highest number of causalities in a single day. A number of factors contributed to victory of Hannibal, including his superior analysis of situation and his clever use of cavalry and infantry. Hannibal converted the disadvantage of having a river at back to advantage in pushing ahead his forces with full knowledge that Romans could not at least outflank his infantry. Meanwhile, Roman army could retreat through only its left flank, its other retreating chances cut off by Mountains at one side and River at other. Ultimately Romans were left with no chance to escape and Hannibal accomplished one of the greatest military feat in history. Reference Richard A. Gabriel. Donald W. Boose Jr.1994.à The Great Battles of Antiquity: A Strategic and Tactical Guide to Great Battles That Shaped the Development of War. Greenwood Press. Westport, CT. John France. 1999. Western Warfare in the Age of the Crusades, 1000-1300.à . UCL Press. London. Richard A. Preston, Sydney F. Wise, Herman O. Werner. 1956. History of Warfare and Its Interrelationships with Western Society. Frederick A. Praeger.: New York. Roger Beaumont . 1994. War, Chaos and History. Praeger. Place of Publication: Westport, CT. How to cite Military strategist and conflict, Essay examples
Taxation Law of Australia Business Entities
Question: Describe about the Taxation Law of Australia for Business Entities. Answer: The current study focuses on the assessment of the income tax that can help in calculation of the residential standing of Juliette. The first question in the current study deals with the residential status of Juliette and it suggests that the Juliette will be held as the resident of Australia enumerated from the perspectives of the income taxes between the period 2014 and 2016. The present study also takes into account different years for addressing the year in which the income was earned. The following year have the need for preparation of financial statements for building up taxable income generating out of particular rental property. In the subsequent section, the current study elucidates in detail the components of rented property along with appropriate justification. 1: Current Condition of Juliette: As per the section 3 to 5 under the Income Tax Act during the year 1997, each individual along with other business entities as well as other companies need to make payments for the income taxes for each financial year. In accordance with the Australian Law, the Income tax Assessment Act starts from the 1st July till 30th June of the subsequent year (Inheriting a dwelling | Australian Taxation Office., 2016). As such, the residential status of Juliette primarily affects the liability tax of different individuals of different individual entities that in turn determine the residential status of different individuals. As per section 6 stipulated under the Income Tax Assessment Act, the tax payer can be classified as a resident of Australia and the foreign resident from the perspective of tax (Investment income | Australian Taxation Office., 2016). According to the present Act, the resident of Australia is referred to as an individual who can be considered as a resident of Australia mainl y for the purpose of tax. As mentioned in the section 6-5 (2) along with section 10(5), the individuals who cannot be considered as residents as per the Income tax Act can be regarded as foreign residents (Investment income | Australian Taxation Office., 2016). In other words, it can be said that an individual can be considered as a resident of Australia in case if the specific individual can satisfy at least one out of the four evaluation tests according to the Income Assessment Act under the section 6 (1). The tests include the following: Primary test regarding residency or in other words Ordinary Residency Test Ordinary Residency Test primarily suggests that the residential status of a specific individual is founded on simple ideas and concepts. The guiding principle mentions that a particular individual will remain a resident in case when the taxpayer resides in and out of the Australia. The status of residency can be primarily determined on a yearly basis and the taxpayer might possibly be the resident for the remaining part of the year. Under the regulations stated under the Australia Tax Offices Tax rule 98/17, there are certain factors that can act as a guide for determination of status of ordinary residency Residency (the resides test | Australian Taxation Office., 2016). This includes certain important factors such the nationality of the individual, social and at the same time, the family tie up, rules as well as regulations regarding the physical presence both in as well as out of Australia. Another significant factor of the ordinary residency test comprises of the assessment of the nature of the travel to abroad and evaluation of the permanent or else the temporary nature of stay. In addition to this, the important factors include the regularity, duration, and frequency of the visits. Furthermore, the stratagems for maintenance of the place of residence both in as well as around Australia are an important factor that needs to be taken into consideration for the purpose of evaluation of the ordinary residency test Residency ( the resides test | Australian Taxation Office., 2016). Domicile Test The domicile test primarily provides essential facts concerning a particular individual for taking into account the particular person as resident for the purpose of tax in case if the payer of the tax is residing in Australia as conditioned under section 6(2) (a)(i) Residency (the domicile test | Australian Taxation Office., 2016). Again, the particular regulation mentions that a particular citizen of Australia can be mechanically regarded as the resident of Australia from the perspective of tax. 183- day test The 183 day test can be considered to be one of the secondary statutory tests. Again, the particular process of scrutiny suggests that a payer of tax can be regarded as resident if and only if the residents actually reside in Australia for more than the specified 183 days according to the conditions stated under the section 6(1) (a) (i). Again, if the payer of the tax generally resides both in and outside the Australia and there can be individuals who do not intend to stay in the Australia for more than 183 days Residency (the 183 day test | Australian Taxation Office., 2016). In both the above-mentioned case, if the individual inhabits in Australia for more than 183 days, the payers of the tax can be regarded as the resident from the point of view of taxation. In particular, the present test is applicable in Australia for greater than one income year. The present test can also be regarded as a statutory test that has the need for the maintenance of abode both in as well as outside A ustralia. The test also calls for the need of staying as a permanent resident in a specific income year for more than 183 days. However, the duration of the stay of the resident might not be continuous and it does not require continuous stay for 183 days Residency (the 183 day test | Australian Taxation Office., 2016). In all the 183 days, the individual needs to be physically present in Australia during the specific income year. Therefore, it is imperative to understand the process of application of the 183-day test for assessing the nature of residency during a particular income year. Superannuation Test Superannuation test is a statutory test that can review the statutory test for assessment of the residency status of individual in the nation Australia (Sharkey, 2015). The specific test needs to cover different current Commonwealth Government members of the staff Work out your (tax residency | Australian Taxation Office., 2016). The rule also states that in case if payer of tax is not a member of the superannuation fund, then in that case the particular person fails in meeting the requirements of the superannuation test. Residential Status of Juliette during the year 2014 and 2015: Juliette entered into an agreement with the American theatre company with the intention and purpose of offering her service in Australia for 2 years that essentially starts from 15-03-2015 to 15-03-2017. Residential Status of Juliette for 2015-16:- The residential tests that can be conducted for the purpose of determination of residential status of Juliette during the particular financial year 2015-16 include the following: The Reside Test:- For the duration of the taxation year (2014-15), Juliette had the purpose and intent to reside in Australia for around 2 years primarily. However, after the marriage the Juliette intends to stay in Australia for her remaining life (Rental properties - claiming capital works deductions | Australian Taxation Office., 2016) Juliettes mother has her family member who expired during the present year. Right after her mother, the closest family member of Juliette is Juliettes husband, who has taken birth in and resides in Australia Residency (the resides test | Australian Taxation Office., 2016). Juliette had different business tie ups in the nation Australia during the period of travel in the year 2014 and 2015. Juliette had a flat in lease to reside for the duration of two years in Australia and thereafter Juliette acquired the home for permanent stay (Rental properties - claiming repairs and maintenance expenses | Australian Taxation Office. 2016). During her stay in Australia in 2015-16, she used to maintain a routine life. Juliette used to maintain a good life during Juliettes stay in Australia during the period 2015 and 2016 (Rental property expenses | Australian Taxation Office., 2016). Domicile Test:- Juliette has taken birth in Britain. Therefore, Juliette can be considered British By birth Residency (the domicile test | Australian Taxation Office. 2016). By her own intention and choice, Juliette intends to reside in Australia permanently (Work out your tax residency | Australian Taxation Office., 2016). Again, by the guidelines of the tax law, Juliette can be considered to be married to a resident of Australia (Rental property expenses | Australian Taxation Office., 2016). 183 Days Test:- The usual place of residence of Juliette is England. However, she had purchased the residence in Australia Residency (the 183 day test | Australian Taxation Office. 2016). Enumeration of the total number of days Juliette stay in Australia Period No. of Days in Australia No. of Days in England 1st July'15 - 15th October'15 107 0 16th October'15 - 14th April'16 0 181 15th April'16 - 30th June'16 76 0 TOTAL No. of DAYS 183 181 Superannuation Test:- The employers of Juliette are citizens of America, for that reason, Juliette can be considered under the system of superannuation. As mentioned in the current case study, Juliette and her husband can be considered under the superannuation system. According to the results of the above test, it is apparent that Juliette has successfully qualified in different test including the Superannuation test. As a result, consistent with the subsection 6(1) of The Income Tax Assessment Act, 1936 Juliette can be regarded as a resident of Australia in the year 2015-16. 2 (a): Taxpayee : Mr.George Statement of Taxable Income from Rental Property:- For the period ending on 30th June,2016 Particulars Amount Amount Assessable Income: Rent from Property 13900 Total Income from Rental Property 13900 Deductible Expenses: Commission to Agent 695 General Repairs Maintenance 6000 Repainting of Front Fence 2500 Fixing of broken front door 1000 Capital Work Deduction : Replacing of Damaged Roofs 15000 15000 Deduction Rate 2.5% p.a. Deduction for Capital Work 219 Depreciation on Assets 1019 Total Deductible Expenses 11433 Net Income from Rental Property 2467 Working: Calculation of Depreciation:- Items Cost Effective Life Depreciation Rate p.a. Useful Days Depreciation Hot Water Service 2000 12 100% 365 167 Carpets 3500 10 100% 365 350 Existing Furniture Fittings 5000 13.33 100% 365 375 New Furniture Fittings 1200 13.33 100% 213 53 Stove 900 12 100% 365 75 Total Depreciation 1019 2 (b): The enumeration of the rental income of George for the purpose of taxation is primarily founded on different guiding principles and suppositions of tax: George is regarded to be a resident of Australia for the purpose of taxation during the financial year 2015-16. George also had received the property at birth. George started utilization of the property after the inheritance of the property that has led to the generation of incomes for a period greater than 2 years. For that reason, George cannot assert for any kind of exemption regarding the rental income (Saad, 2014). The income generated from the rent of a specific property needs to be located in Australia. Therefore, the rental income is arising out of the property located in Australia. In that case the rental income from the property is completely taxable under the tax laws ("Investment income | Australian Taxation Office", 2016). The agents are well paid for the purpose of generation of the rental income arising out of the property. Therefore, consistent with the Sect 8.1 of ITAA 1997, this can be regarded as a deductible expenditure from the rental income ("Rental property expenses | Australian Taxation Office", 2016). The common repairs are supposed to be carried out for the purpose of wear and tear as well as other harm from renting out the definite property. The preservation works can be carried out by maintaining the property in a rentable state. Based on the suppositions, the specific expenses for the general repairs as well as maintenance can be regarded as deductible expense ("Rental properties - claiming repairs and maintenance expenses | Australian Taxation Office", 2016). The process of replacement of the damaged roof of the particular property can be considered a substantial enhancement of the property. Therefore, the expenses incurred for the improved of the property can be considered as a capital expenditure (Norregaard, 2013). For that reason, the expenditure, 2.5% of the overall expenses can be included in the overall deductible expenditure. Therefore, George can get pleasure from different deductions for the upcoming 40 years in compliance to the Sect 40 (I) of ITAA 1997 ("Rental properties - claiming capital works deductions | Australian Taxation Office", 2016). The acquirement of new furniture, fittings cannot be considered as repairs maintenance expenses as slated under the section 26 of ITAA 1997 (McKerchar et al., 2013). However, the new furniture as well as fittings can be considered as assets and George is normally permitted to deduct the amount of depreciation on different assets generated out of the rental income in the present year ( McKerchar et al., 2013). The purpose of repainting of fence and fixing of doors can be considered as expenses that can be incurred for maintaining the property in a proper rentable condition. For that reason, the present expense can be regarded as the deductible expense according to rules slated under Sect 40 (G) of ITAA 1997. As per tax rules and regulations, it can be primarily supposed that the particular assets, barring the new furniture as well as fittings, are acquired after 1st July, 2004. Seeing that George follows prime-cost technique for depreciation, the assets are essentially depreciated at the rate of 100%, counting the new assets in accordance to the rules mentioned under the Sect 40 (B) of ITAA 1997 ("Rental property expenses | Australian Taxation Office", 2016). According to different assumptions as well as taxation rules, it can be hereby ascertained that the total rental income is $13900 and the overall deductible expenses amounts to around $11433. Therefore, the net income that can be assessed for the present financial year is $2467. References Inheriting a dwelling | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Gifts,-inheritances-and-deceased-estates/Inheriting-a-dwelling/ Investment income | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/individuals/income-and-deductions/income-you-must-declare/investment-income/#Rent1 Rental properties - claiming capital works deductions | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/General/Property/In-detail/Rental-properties/Rental-properties---claiming-capital-works-deductions/ Rental properties - claiming repairs and maintenance expenses | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/General/Property/In-detail/Rental-properties/Rental-properties---claiming-repairs-and-maintenance-expenses/ Rental property expenses | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/individuals/income-and-deductions/in-detail/investments,-including-rental-properties/rental-property-expenses/ Rental property expenses | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/individuals/income-and-deductions/in-detail/investments,-including-rental-properties/rental-property-expenses/?page=3#Deduction_for_decline_in_value_of_depreciating_assets Residency - the 183 day test | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/Individuals/International-tax-for-individuals/In-detail/Residency/Residency---the-183-day-test/ Residency - the domicile test | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/Individuals/International-tax-for-individuals/In-detail/Residency/Residency---the-domicile-test/ Residency - the resides test | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/individuals/international-tax-for-individuals/in-detail/residency/residency---the-resides-test/ Work out your tax residency | Australian Taxation Office. (2016).Ato.gov.au. Retrieved 11 August 2016, from https://www.ato.gov.au/Individuals/International-tax-for-individuals/Work-out-your-tax-residency/#ExampleAustralianResident McKerchar, M., Bloomquist, K., Pope, J. (2013). Indicators of tax morale: an exploratory study.eJournal of Tax Research,11(1), 5. Norregaard, M. J. (2013). Taxing Immovable Property Revenue Potential and Implementation Challenges (No. 13-129). International Monetary Fund. Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, 1069-1075. Sharkey, N. (2015). Coming to Australia: Cross border and Australian income tax complexities with a focus on dual residence and DTAs and those from China, Singapore and Hong Kong-Part 1.Brief,42(10), 10.
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