Duchenne Cerebral Essay

Duchenne Cerebral Essay Duchenne Cerebral Essay What Is Duchenne Muscular Dystrophy? What Is Duchenne Muscular Dystrophy? DMD is brought about by an adjustment in a quality liable for making the protein dystrophin, which keeps muscles solid and sound. This change is alluded to as a transformation. When there is a change in this quality, the protein dystrophin doesn't work. The muscle cells become powerless and they progressively separate. DMD ordinarily influences young men; it is amazingly uncommon in young ladies. DMD is a dynamic illness. From the outset, the shortcoming is generally in the legs and hips. Those influenced fall every now and again, experience difficulty running and climbing steps, battle to get up from a sitting position and frequently stroll on their toes. They likewise create bigger than ordinary calves. In the long run, the muscle shortcoming makes strolling progressively troublesome and a wheelchair is required. Continuously, all the muscles become extremely powerless - including the heart muscle and the muscles utilized for relaxing. Duchenne Muscular Dystrophy is an acquired issue brought about by a change in the quality that produces dystrophin. This change is passed down from mother to child on the grounds that the dystrophin quality is situated on the X chromosome. On the off chance that the mother passes on a X chromosome with a changed dystrophin quality to her child, he will create DMD since he has just one duplicate of the X chromosome. Young ladies have two X chromosomes. At the point when they acquire the DMD transformation from their mom, they likewise acquire a typical duplicate of the DMD quality from their dad. That is the reason they don't build up the infection. Be that as it may, they might be transporters and give DMD to their children. Day by day Life with DMD There is no fix yet for DMD. A solid way of life, exercise and medicine can add to a superior personal satisfaction for those with the infection. Jonathan takes a steroid-based prescription called Deflazacort to help keep up his muscle quality. One of the reactions of steroidal prescription and an absence of physical movement (because of wheelchair use) is lost calcium during the bones. This may expand the danger of cracks. Jonathan takes day by day dosages of calcium, related to nutrient D, to keep his bones solid. Other potential medicines that may help with certain parts of DMD incorporate physiotherapy to help keep up right foot position, chiropractic medicines, healthful enhancements and naturopathic arrangements. One of the difficulties that Jonathan's family needed to confront was adjusting Jonathan's condition to his needs. The neighborhood network administration focus

Amazons Distribution Strategy

Amazons Distribution Strategy Presentation While taking a choice on the structure of gracefully chain, organizations should concentrate on its methodology, choice on tasks and above all, appropriate arranging. In an organization, in view of the requirements of the client and structure of the frameworks, stream of flexibly chain the board differs. While structuring, surveying continually at various stages additionally assists organizations with separating different procedures in their flexibly chain. Amazon.com is a web based business organization with its essence worldwide and headquartered in Seattle, United States. Amazon.com, in its initial days managed Books however later on it broadened into a great deal of other product offerings like Video Games, Electronics, Toys, Jewelry, Furniture, MP#s, DVDs among different items. Today they are a gigantic $75 billion association with an extremely differing item portfolio and effective tasks round the globe. The new Kindle Fire Tablet PC is one of their most recent prominent item and their Cloud Computing business is one of the business chiefs. Passing by the income, development and market capitalization, Amazon is the fourth best beginning up all things considered. Jeff Bezos began this astonishing organization in 1994 with the expectation of â€Å"Get Big Fast†. This procedure was a splendid one for the organization in US as they had the option to work with a serious lead time for conveyance after the requests were set. Presently this methodology was likewise set up for the development in Europe. Not exclusively were the European markets socially not quite the same as US yet in addition the economic situations and the purchaser conduct desires unique in relation to a buyer in US. The difficulties here were not at all like the operational difficulties in US regarding transportation, loading and appropriation. The report will investigate the difficulties that Amazon looked in Europe and the operational/flexibly chain choices they had make to conquer those difficulties, additionally, â€Å"How has globalization made key fit considerably progressively critical to company’s success†. The suggestions/examination depend on the idea of centralization of the dispersion over a full mainland and the ideas educated in the class. AMAZON US â€Å"Earth’s Biggest Bookstore† Amazon utilized the Internet to change the matter of purchasing books into an exceptionally quick, simple and agreeable shopping experience. Amazon has more than 2.5 million distinctive book titles in its kitty and is properly called the â€Å"Earth’s Biggest Bookstore†. From the earliest starting point, Amazon consistently kept the wholesalers and the distributers on their side which along these lines permitted them to keep a shortened stock and low stock holding costs. These tie-ups with wholesalers and distributing houses not just permitted Amazon to decrease costs on warehousing yet additionally get gigantic mass limits, for instance From a distributing house Amazon used to get a markdown of roughly 48% and around 41% from the wholesalers) Amazon possessed a general lead energy for conveyance of 4 to 7 business days over the entire nation of United States. Amazon built up its framework enormously in the late 90’s and inevitably propelled their Music and Video organizations too. The thought was to â€Å"Get Big Fast† through enhancement and geographic extension by having more dispersion habitats in their business topography. Some would state that the development of Amazon was the quickest extension experienced by any organization for its circulation limit. Growing and making circulation was the initial step, following stage was to make sense of which conveyance focus will convey which all items, given the way that Amazon extended in appropriation limit across topographies as well as regarding the product offerings in its item portfolio. The 3 parts of choosing the items to be conveyed by an appropriation place are: Amazon utilized a great deal of frameworks to upgrade their activity proficiency. The ones which were the most noteworthy and effective are: Pick-To-Light System Radio Frequency Technology Voice Technology Pick Profiles Amazon Standard Identifying Number (ASIN) Execution estimating key measurements As Jeff Wilke, the Vice President of Operations at Amazon said about what Amazon had, Amazon immediately adjusted to the Six Sigma DMAIC surveys as a device to lessen varieties and deformities in its conveyance communities. Jeff Wilke’s group followed 5 systems to improve stock administration Better determining of client request by improving the capacity of the product by refining it to the tune of better expectation of the requests, both regular and territorial. This ensured danger of purchasing either excessively or too less was decreased. Better relations with the wholesalers and direct sellers to take into account any unexpected flood sought after for a specific top of the line book title. This was likewise used to get some required energy for the moderate speed titles. Accessible to-Promise Functionality: Amazon incorporated the flexibly chain the executives frameworks of its providers with its own subsequently getting a collaboration all the while. Presently amazon had the option to tell its clients the specific time allotment wherein it could convey the items to them. For instance, in the event that an item is accessible with the Amazon circulation focus themselves, at that point the lead time for the conveyance of the item was inside 24 hours. In any case, on the off chance that the item was not accessible with the Amazon DC, at that point the lead time for conveyance expanded to 2 †3 business days. This permitted Amazon to have the data about the stock of the providers consistently at the extremely thing level. Falling Buying Rules: These principles by Amazon figured out which provider was the best fit for which item as far as the cost and the choices for conveyance to such an extent that if the thing isn't accessible with the provider giving the best value then the following provider in course will be chosen for the conveyance. Outsource Orders: Amazon set aside some effort to receive this system which they ought to have embraced in the earliest reference point. As indicated by Drop Ship procedure, at whatever point the client arranges a thing and the appropriation focus of Amazon doesn't have the item then Amazon submits the request on its provider. At that point rather than the provider transporting the thing to Amazon DC and afterward the Amazon DC dispatching the thing to the client, the provider straightforwardly sends the thing to the client, in this way definitely diminishing the lead time for conveyance by evacuating the superfluous strides of the flexibly chain items. Notwithstanding the previously mentioned procedures and systems, Amazon likewise utilized technique called â€Å"Postal Injection† or â€Å"Zone Skipping†. In this technique, the completely stacked truck from the conveyance community straightforwardly goes to the significant urban areas, effectively bypassing the postal service’s arranging center points where the conveyance bundles are arranged by the separate urban areas and states. AMAZON EUROPE The underlying focuses for Amazon were UK and Germany, basically in light of the fact that both these nations were the prime markets for book selling and internet buying in the landmass of Europe. Germany had an abundance of 2000 distributing houses and UK had an overabundance of 3000 distributing houses. Amazon made an obtaining in Europe by gaining Bookpages and TeleBuch in UK and Germany individually. Once more, in accordance with the thought followed in US, Amazon Europe needed to â€Å"Get Big Fast†. Both the UK Amazon.co.uk and German Amazon.de expanded their item portfolios by incorporating the music and video organizations alongside the books business at the very balance of the finish of the particular developments in the two nations. Despite the fact that the opposition from the online book shops of the particular nations was savage, Amazon was fruitful in turning into the market head in both the nations. The consolidated deals of the 2 nations crossed the 10% of the all out Amazon income mark, connoting the epic accomplishment of the geographic extension. The following endeavor was in France. At the point when Amazon entered UK and Germany they did it through acquisitions, anyway when they entered France they didn't get any settled organization, rather they got the business ready for action from the scratch. The recipe was straightforward here as well, â€Å"Get Big Fast†, which is the reason the business began with the total arrangement of books, music, video, toys, et al. Development in International deals for Amazon developed by 74%, which thusly helped the European business to cross the 13.4% of the absolute Amazon income mark. Difficulties in duplicating amazon’s US model in EUROPE Despite the fact that Amazon was doing great in Europe yet the aspiration was high as they had the aim to rehash the achievement of Amazon US in Europe as well. Anyway they were stood up to with some substantial difficulties from the European markets. These difficulties could be handled yet to do that they required some extreme change in the methodologies that Amazon applied and embraced in US. The 4 principle challenges were: Selling guidelines in Germany France The costs of the books being sold in Germany France were fixed. No limits could be offered on those costs. The selling model for Amazon in US was to offer limits on the costs of the books, which they got from the wholesalers and distributing houses. Here they couldn't give those limits that they jumped on the mass buys from the wholesalers and distributing houses. Installment alternatives In Europe, over 62% of the clients utilized checks to make the buys. The center competency of Amazon was online retail which implied web based buying by means of Visas. This came as a significant test to Amazon as they didn't have any block or mortar store where the idea of installment through checks can occur. Diverse flexibly advertise factors In US, Amazon depended vigorously on the providers for the books. Anyway in Europe they endured a mishap in view of the deficiency of wholesalers and large providers. In UK althoug

Evaluation Essay - Over Track Or Non-Over Track?

Evaluation Essay - Over Track Or Non-Over Track?If you are an English student interested in writing a better evaluation essay for a science or math test, you may have heard that an over track test is better than a non-over track exam. By this, I mean that an over track exam will have more questions for your test preparation because the instructor has less margin for error.You would be right in thinking that an over track exam is easier to take than a non-over track exam. The reason for this is that the topics in an over track exam are much more comprehensive and the explanations are clear. With an over track exam you will also be tested on the same subject at different times so you will need to be prepared to answer multiple choice questions while working on the problem.There are many students who would prefer a non-over track exam as they feel that a non-over track exam doesn't give them enough time to prepare but if you are not good at doing detailed examinations, a non-over track exam may actually hurt your grade point average. This is because your grade point average will decrease. It's very important to be prepared for an over track exam.Students tend to forget that an over track test is basically a long test, which means that you won't have as much time to work on your question before starting. If you make mistakes during an over track exam, it will only get worse because you will have fewer chances to correct your mistake. You will also be required to study for the exam before the actual exam starts. Remember that getting an over track exam doesn't mean that you are passing the exam.Remember that over track exams are not like an exam that you can study for during your free time. This type of exam requires a lot of preparation time to answer all the questions that the instructor will throw at you. The reason why most students don't like to do homework isbecause they do not know how to do homework.Over track exams are only beneficial to students that are w ell prepared. A good example of such students is those who come from an inner city neighborhood where students are often forced to go to school late because they are not able to afford transportation. These students know the importance of studying and understand that without hard work, the ability to study well is useless.Over track exams will also help students improve their skills on certain subjects. If you have already studied an over track exam, you will be able to immediately see what's wrong with the subject. So in order to be able to get a better grade, you must master the subject and master it well.Over track exams are really helpful to students that are preparing for exams. They will find out whether their knowledge level is up to par with the subject or not.

Week 3 Team Assignment Essay - 1483 Words

Compensation and Benefits Strategies Recommendations Team A MGT/521 Human Capital Management February 5th, 2015 Dr. Andrea Diese Landslide Limousines Compensation and Benefits Strategy Recommendation This paper provides an analysis of a proposed benefits and compensation package for Landslide Limousines that is comparable to companies that are similar in size and scope in Austin, Texas. Team A proposes a compensation structure and position in the market, as well as a total compensation and benefits strategy for the company. Performance incentives and merit pay to recognize and engage employees is also discussed in this paper. Laws related to the benefits and pay program are outlined and examined in detail. Market Evaluation.†¦show more content†¦Total Compensation and Benefits Strategy. Landslide Limousine will engage in a comprehensive compensation strategy that should include three core facets to be successful. These three facets or portions will be based on experience level, position in the company, and overall customer satisfaction. The first facet that Landslide will utilize is a traditional position-based compensation model, this allows the compensation strategy to be divided into the jobs of the organization, competition will make more sense and be more transparent to the employees. This will also allow for a positive motivator and friendly competition among peers. Each separation position within the company will be entitled to compensation levels that are understood within the industry to be recognized as a standard based on the employees position and responsibilities in the company. The second facet of the strategy will be determined by the experience of each driver and or employee. Incremental pay raises will be determined by the experience gained and performance level of the employee. These raises will have a set ceiling of an additional $5,000 per year, with a ceiling of $65,000 total annual salary. Minimum pay increases will be tracked based on company success and profits. The third facet of our compensation and benefits strategy will be based solely on customer satisfaction. Customer satisfaction compensation will be given primarily through scheduling benefits (time off awards andShow MoreRelatedQnt351 Week 3 Team Assignment Essay1791 Words   |  8 Pagesat the top of the sheet and then following the lines of the data set the number responses file down the sheet. Here is an example: No. Q1 Q2 Q3 Q4 Q5 Q6 Q7 Q8 Q9 Q10 A B C D 1 3 4 0 1 5 1 3 0 3 2 3 37 2 2 2 5 5 5 5 5 3 5 5 2 5 1 12 1 2 3 1 2 1 5 5 1 1 1 1 1 2 76 1 2 4 2 5 3 3 2 4 5 1 3 4 2 3 2 1 5 4 4 5 1 4 1 3 3 2 4 2 16 1 2 If there was any data missing when the information was entered, the decision was made to just enter a zero. After entering the data, it must be reviewed to catchRead MoreFIN 370 Week 3 Learning Team Assignment1676 Words   |  7 Pagesï » ¿ Learning Team: Current Market Conditions Competitive Analysis Tina Beauro, Nerkeda Butler and Laninga Spencer ECO/365 December 4, 2013 H. Todd Young Learning Team: Current Market Conditions Competitive Analysis This paper will give a short history and descriptions of Apple’s I Pad minicomputer. It will also give factors that affect demand, supply, and equilibrium prices in the market. Issues that Apple faces that affect its competitiveness will also be addressed. Lastly, this paperRead MoreEssay on ECO/372 Week 3 Learning Team Assignment1255 Words   |  6 Pagesï » ¿ Team C Week 3 Learning Team Assignment ECO/372 Team C Week 3 Learning Team Assignment In our team paper, we are going to evaluate, assess, and apply various economic situations from a Keynesian and Classical perspective. As the global markets increase and decrease over time careful modifications of the economy of the United States need to be made. After a comprehensive assessment of the current economic situation team C has agreed,  that the Current State of Interest Rates, unemploymentRead MoreFin 370 Week 3 Team Assignment Essay1379 Words   |  6 Pagesflows over the projects life because of its effect on taxes. Depreciation is an expense item and, the more depreciation incurred, the larger are expenses. Thus, accounting profits become lower and in turn, so do taxes which are a cash flow item. 3. When evaluating a capital budgeting proposal, sunk costs are ignored. We are interested in only the incremental after-tax cash flows, or free cash flows, to the company as a whole. Regardless of the decision made on the investment at hand, the sunkRead MoreHrm 326 Employee Development Complete from Week 1 to 5728 Words   |  3 PagesComplete from Week 1 to 5 Purchase here http://homeworkonestop.com/HRM%20326/hrm-326-employee-development-complete-from-week-1-to-5 Product Description HRM 326 Employee Development WEEK 1 Individual Assignment, Organizational Focus and Goals Discussion Questions 1, 2, 3, 4, 5 WEEK 2 Individual Assignment, Training Key Areas Learning Team Charter Discussion Questions 1, 2, 3, 4, 5 Weekly Quiz WEEK 3 Learning Team Assignment, Needs Analysis Discussion Questions 1, 2, 3, 4 WeeklyRead MoreQnt 275 Week 3 Business Decision Making Project Part 2884 Words   |  4 PagesQNT 275 WEEK 3 BUSINESS DECISION MAKING PROJECT PART 2 To purchase this visit following link: http://www.activitymode.com/product/qnt-275-week-3-business-decision-making-project-part-2/ Contact us at: SUPPORT@ACTIVITYMODE.COM QNT 275 WEEK 3 BUSINESS DECISION MAKING PROJECT PART 2 QNT 275 Week 3 Business Decision Making Project, Part 2 Based on your Week 3 collaborative learning team discussion, submit, individually, a 350- to 700-word summary of the work completed by your team. FormatRead MoreMgt 300 Module 3 Leadership and Teams891 Words   |  4 PagesMGT 300 MODULE 3 LEADERSHIP AND TEAMS To purchase this visit following link: http://www.activitymode.com/product/mgt-300-module-3-leadership-and-teams/ Contact us at: SUPPORT@ACTIVITYMODE.COM MGT 300 MODULE 3 LEADERSHIP AND TEAMS MGT 300 Module 3 CRITICAL THINKING ASSIGNMENT /CSU Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Leadership and Teams – Theoretical LeadershipRead MoreBusn 460 Entire Course Guide Week 1 – 81110 Words   |  5 PagesCourse Guide Week 1 – 8 Purchase here http://chosecourses.com/BUSN%20460/busn-460-entire-course-guide-week-1-8 Product Description (BUSN 460 Senior Project - DeVry) BUSN 460 Week 1 Team Contract BUSN 460 Week 1 DQ 1 Selling your teams services to CanGo BUSN 460 Week 1 DQ 2 Mission, Vision Values BUSN 460 Week 2 Team Video Analysis Report Week 1-2 BUSN 460 Week 2 DQ 1 Planning a Technological Solution BUSN 460 Week 2 DQ 2 CostBenefit Analysis BUSN 460 Week 3 IndividualRead MoreInstructor Policies722 Words   |  3 Pagescredentials to gain access to the classroom. | Late Assignments   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Late assignments receive a 10% deduction for each day they are late if assignments are not posted by 11:59 p.m. M.S.T. on the day they are due. Assignments more than 4 days late will not be accepted. Technological issues are not considered valid grounds for late assignment submission. In the event of a University of Phoenix serverRead MoreCmgt 442 Week 2 Individual Assignment Risk Information Sheet Cmgt442 Week 2 Individual Assignment Risk Information Sheet957 Words   |  4 PagesCMGT 442 CMGT Complete Course Click below link for Answer visit www.workbank247.com http://workbank247.com/q/cmgt-442-cmgt-complete-course/11526 http://workbank247.com/q/cmgt-442-cmgt-complete-course/11526      CMGT 442 Week 1 Individual Assignment   Outsourcing risks      Prepare a 6-10 slide narrated PowerPoint presentation that identifies the possible risks to an organization in each of the following outsourcing situations: The use of an external service provider for your data storage. The use

Controversial and Banned Books †Why They Were Banned

Underage Drinking And The Long Term Effect - 1557 Words

There has been a large amount of research regarding underage drinking and the long-term effect that it can have on a person’s body and their mental state. The public is often informed of phases and activities that underage students are partaking in that can be extremely harmful to themselves that they are not aware of. In the journal article â€Å"The Use of Caffeinated Alcoholic Beverages Among Underage Drinkers: Results of a National Survey† they examine the relationship between the tendencies underage drinkers who drink non-traditional caffeinated alcoholic beverages and traditionally caffeinated alcoholic beverages. The study defines non-traditional CABs as Pre-Mixed Sodas or Energy Drinks with Liquor added and defined traditional CABs as Liquor with soda, coffee, or tea added by the beverage consumer. Previous research in this field has led to the determination that the consumption of caffeinated alcoholic beverages leads to an increased level of high-risk behavior among adolescents and young adults. Some of these high-risk behaviors include driving while intoxicated, unprotected sexual activity, and illegal substance abuse. In addition, heavy binge drinking is widely accepted as contributing to â€Å"neurocognitive deficits† and increased â€Å"morbidity and mortality.† Much of the previous research has focused on college-aged young adults. This study hopes to greatly shed light on the age group from 13 to 17 years old (pre-collegiate adolescents). In addition, the study hopes toShow MoreRelatedThe Plague Of Underage Drinking1356 Words   |  6 PagesThe Plague of Underage Drinking â€Å"Every year in the U.S., roughly 5,000 people under the age of 21 die from an alcohol-related incident including car crashes, homicides, suicides, alcohol poisoning and other related injuries† ( â€Å"11 Facts About Alcohol Abuse†). That is 5,000 more teens or young adults that could be saved from this plague in this society (11 Facts About Alcohol Abuse). Underage drinking and alcoholism is a huge problem in the United States, and as a society need to make a change withRead MoreUnderage drinking1086 Words   |  5 Pages Underage Drinking It is five o clock on a Friday night and classes are over for the weekend. The options for this evening are the kegger down the street, drinking at the bonfire, or sneaking into a bar with a fake ID. This can be a normal weekend for an underage drinker. Underage alcohol consumption can be very common in the weekly routine for many students. There are many different types of drinkers and reasons for their drinking habits. Some people may drink for social reasons and othersRead MoreUnderage Drinking And The Central Nervous System1446 Words   |  6 PagesThere are so many people who have drank underage. Norah Piehl quotes, â€Å"According to a 1991 University of Michigan study 81% of students had had at least one alcoholic drink in their lives (13 Piehl).† Wow, that is scary. Imagine, 81 percent of students; that is to many people. What is alcohol anyway? Rob Nagel states, â€Å"Alcohol is a depressant that acts as a numbing agent on the central nervous system.† So d rinking alcohol can slow down the central nervous system and can impair a person’s judgementRead MoreUnderage Drinking1369 Words   |  6 PagesUnderage Drinking Introduction Underage drinking has long been, and continues to be, a serious public health concern. â€Å"Teen alcohol use kills more than 4700 people each year and high school students who use alcohol or other drugs are five times more likely to drop out of school† (MADD, 2014) than kids who do not. There have been years of underage drinking prevention programs to curtail the use of alcohol by those under 21 years of age and yet alcohol is the most widely used drug by adolescentsRead MoreThe Underage Drinking Crisis in America Essay1030 Words   |  5 Pagesfederal law, underage drinking is any person under 21 who are consuming alcohol. In 2011, Missouri had 258 total alcohol impaired fatalities. Forty-six, or thirty percent, of these fatalities were under the age of twenty-one (Century Council). Surely, it does not happen in small towns like Warrensburg. Yes, in fact, it does happen in Warrensburg, the reason being it is a college town, and Whiteman Air Force Base is just twenty mi nutes outside the town. Here are stories of underage drinking incidencesRead MoreUnderage Alcohol And Alcohol Abuse1597 Words   |  7 PagesSadly, in today’s society, there is a lot of issues concerning drug and alcohol abuse in schools whether its at the high school or college level. Not only does drug and alcohol consumption effect your overall health, it can effect your academic performance as well. In this paper I am going to be talking about the problems with drug and alcohol abuse, preventions, risks, costs and much more. We are going to dissect the problems with drug alcohol consumption amongst young adults, from high schoolRead MoreShould People Underage The 21 Drink? No942 Words   |  4 PagesShould people underage the 21 drink ? No,the effects on the body are horrible . www.Teenalcoholabuse.us/content/underage-drinking-consequernces.html, say that some long terms effects of underage drinking include brain damage psychologica, dependent on alcohol,memory an d learning problems . And besides that there s a law that says you have to be at least 21 to drink . First there are the horrible physical affects of alcohol.Ucdmc.ucdavis.edu/welcom.reatures/20090902-teen-drinking/inc â€Å"AlcoholRead MoreNegative Effects of Lowering the Minimum Legal Drinking Age in America1292 Words   |  6 PagesWhen looking at the drinking age in many nations, a trend of relatively young minimum legal drinking ages (MLDA) can be seen around the world. As it stands, all of America’s 50 states employ a MLDA of 21 making America one of only seven countries in the world to have a drinking age set at 21; the oldest age set as the minimum legal drinking age in the world. Where many of our friends in Europe are happily drinking away at 18, many here in America are left wondering why we don’t employ the same ageRead MoreSadly, In Today’S Society There Is A Lot Of Issues Concerning1294 Words   |  6 PagesSadly, in today’s society there is a lot of issues concerning drug and alcohol abuse in schools whether its at the high school or college level. Not only does drug and alcohol consumption effect your overall health, it can effect your academic perform ance as well. In this paper I am going to be talking about the problems with drug and alcohol abuse, preventions, risks, costs and much more. We are going to dissect the problems with drug alcohol consumption amongst young adults, and talk about waysRead MoreAlcohol Is The Drug Of Choice Among Youth1692 Words   |  7 Pagesit comes on drinking at early age. Alcohol often has a strong effect on people and throughout history, we have struggled to understand and manage the power of alcohol. However, we hardly think how much alcohol is too much for us, unless we get into any kind of trouble or shows some physical or mental effects on our health. People usually consume alcohol to celebrate, relax and socialize. It is also use as the celebrating drink during any functions or occasions. Drinking patterns often

Practical Introduction To Australian Taxation Law †Free Samples

Question: Discuss about the Practical Introduction To Australian Taxation Law. Answer: Heading: The problem here is based on the determination of the ordinary income under the provision stated under the section 6-5 of the ITAA 1997. The problem statement also deals with the expenses that are allowable as deductions under section 8-1 of the ITAA 1997[1]. Issues: The issue to the case study of Kate revolves around the ascertainment of taxable income derived from personal exertion and allowable deductions that can be claimed for expenses occurred during the income year under section 8-1. Rule: Section 6-5 of the ITAA 1997 is concerned with the income that derived by an individual taxpayer from the personal exertion or in other words income that is obtained from personal exertion[2]. The earnings include of salaries, wages and receipt of gratuity relating to the services provided in the capacity of employee denotes income from personal exertion under ordinary or statutory conceptsAs held in the case of Dean v FCT (1997) the retention payment that is made to the employee to continue the employment services for a period of 12 months after takeover will be held as income. A person that receives money from prize for participating in an activity will not be considered as income under the statutory and ordinary concepts. However, winning from prize money will be held as taxable income given that the money received from prize money forms the part of taxpayers income earning activity. According to the judgement of the court in the case of Stone v Federal Commissioner of Taxation (2005) where the taxpayer was policeman and javelin thrower. The taxpayer made derived income from salary and also received sum from endorsement and prize money[3]. The court held the taxpayer to be carrying on the business of the professional athlete and the earnings derived was held as taxable income. There should be an appropriate association between the receipt and the provision of services rendered which is the ordinary incident of the provision of services. According to the judgement of the court in the case of FCT v Brent (1971) where the wife of the train robber was granted an exclusive right by the media company to publish her life story. The court held that payment received by wife of train robber was the reward for service and will be regarded as income from personal exertion. A mere windfall gain could not be characterised as the income. For instance, an individual receiving money from gambling winnings cannot be held as income except for the circumstances where the person is carrying on the business of gambling. The court of law in the case of Harris v FCT (1980) has distinguished windfall amount that are received unexpectedly or infrequently. A mere prize is not characterized as income. The court of law referring to the legislation passed in the circumstance of Moore v Griffiths (1972) held that mere winning from prizes was not held as taxable income. A gain which is classified as the mere gift cannot be held as carrying the character of income. An unsolicited gift will not be the part of income of the recipient simply because generosity was inspired by the goodwill. The judgement of the court of law in FCT v Hayes (1956) where the accountant received shares in the company from the previous owner of company could not be held as income. Periodic receipts having the character of income will be held as assessable income. The judgement held in the case of FCT v Dixon (1952) any form of periodic receipts received by the taxpayer will be held as assessable income[4]. A compensation payment received is mostly considered to be capital where a substantial amount of inconvenience is caused to the structure. A payment is mostly likely to be considered as the substitute for the lost income when the inconvenience is incidental to the that form of business. In the event of Rowe v FCT (1997) the court of law held that amount paid as compensation or reimbursement relating to deductible expenditure cannot be regarded as income under ordinary concepts. The court of law held that payment was not regarded as remuneration but was held as reparation. Application: The receipt of $90,000 as salary by Kate represents employment remuneration from the ordinary concept and will be assessable as income. Citing the reference of Dean v FCT (1997) the receipt of salary by Kate is for the services provided in the capacity of employee and will be income from personal exertion. Kate in her spare time participates in high-jumping competitions that led her winning prize of $60,000 and sports equipment of $20,000 from high-jumping competition. Referring to Stone v FCT (2005) winning from prize money will be held as taxable income under section 6-5 of the ITAA 1997 since she regularly participated in such completion in pursuit of excellence[5]. Kate carried on the activities of professional athlete and the earnings derived was held as taxable income. Additionally, the receipt of $20,000 sporting equipment by Kate will be classified as CGT asset under section 108-5 of the ITAA 1997. The receipt of $10,000 by Kate had an appropriate relationship between the receipt and the provision of services rendered which is in the ordinary occurrence of the provision of services. Citing the reference of FCT v Brent (1971) the amount of $10,000 will be included in the assessable income since it is reward for service that originated from the personal exertion. The receipt of $3000 sum from gambling by Kate cannot be held as income in other words the sum won by Kate is a mere windfall gain that could not be characterised as the income. By citing the reference of Harris v FCT (1980) the amount received by Kate from gambling is received unexpectedly and did not had regular character of income[6]. By referring to the event of Moore v Griffiths (1972) the winning of $1000 from horse competition by Kate at the local ranch is again mere winning from prizes. Consequently, the act of engaging in horse riding by Kate was occasionally and the prize winning from such competition cannot be held taxable since it lacked an income character. Kate received a generous gift of $2000 in the Christmas party from her grandparents. Gain that is categorized as the mere gift cannot be regarded as having the nature of income. An unsolicited receipt of gift by Kate will not form the part of income simply because generosity was inspired by her grandparents to gift her. Citing the reference of FCT v Hayes (1956) the receipt of $2000 by Kate could not be held as income since mere gift is not characterized as taxable income[7]. Kate derived a rental income of $20,000 from her rental property in Blue Mountains. Citing the reference of Federal Commissioner of Taxation v Dixon (1952) the receipt of rental income by Kate is a periodic receipts having the character of income and the same will be held as assessable income. As per ATO an individual receiving compensation payment for the loss of profit making structure is held as capital in nature. Kate rental property was destroyed by the seasonal bushfire. The compensation payment received by Kate represents a payment that is mostly likely to be considered as the substitute for the lost income. The payment of insurance received by Kate is mostly considered to be capital where a substantial amount of loss is caused to the rental property[8]. Referring to the judgement of court of law in Rowe v FCT (1997) compensation received for loss of property cannot be regarded as income under ordinary concepts since the payment cannot be held as remuneration but it is classified as reparation. In compliance with the section 8-1 of the ITAA 1997 the allowable expenditure of $40,000 that is reported by Kate will be held as allowable deduction by assuming that the expenses occurred is for deriving the assessable income. Conclusion: Conclusively, the income from salary and rental income will be assessable as ordinary concepts under section 6-5 of the ITAA 1997. Additionally, winning from high-jump and payment from event hosting will be included in taxable income of Kate. Kate would be entitled to allowable deductions of $40,000 under section 8-1 of the ITAA 1997 on assuming that the expenses were incurred in deriving taxable income. Heading: The current problem is relating to the ascertainment of claiming deductions under section 8-1 of the ITAA 1997 arising from loss and outgoings that is occurred during the income year of 2016-17. Issues: The issue examines the deduction of expenses such as occurred by Bags Co Ltd and providing advice on education expenses, travel expenses, conference and equipment cost under section 8-1 of the ITAA 1997[9]. Rule: As held under section 8-1 there are two positive limbs where an individual can claim deductions from their assessable income any form of loss or outgoing up to the extent when the expenses is occurred in gaining taxable income or generating taxable income. As held in FCT v Ronpibon Tin NL (1949) expenses that are incidental and relevant will be considered as allowable deductions given it is incurred in generating taxable income[10]. Legal expenditure incurred by the taxpayer to prevent the defamatory statements would be considered as an allowable deductions section 8-1 of the ITAA 1997. The court in the case of Magna Alloys Research Pty Ltd (1980) stated that the company is allowed to claim deductions for legal expenditure occurred in defending against the defamatory charges will be considered as allowable deduction[11]. As stated under taxation ruling of TR 93/30 expenditure that is occurred with the taxpayer home are considered personal or domestic in character and they do not qualify as allowable deductions for taxpayer under section 8-1. However, an exception to this rule is that where the portion of home is used for generating income and having the character of place of business then the expenses incurred such as lease, rent and taxes might be partially considered for deductions. The court of law in FCT v Swinford (1984) allowed the scriptwriter for claiming deductions relating to the portion of rent paid for the flat where the taxpayer dedicated a separate room for writing script since the taxpayer did not had separate business premises. According to taxation ruling of TR 98/9 Self-education expenditure incurred to maintain or increase the skill of taxpayer in occupation where the taxpayer is engaged or particularly for improving the earning capacity of taxpayer will be considered as allowable deductions. As held in Highfield v FCT (1982) a dentist was allowed to claim allowable deductions for expenses incurred in course fees, travel and expenses related to Master of Science in Periodontics[12]. The court held that expenses were occurred necessarily in executing the business since the purpose of undertaking the degree was to advance his practice. According to legislative response in section 25-100 of the ITAA 1997 an individual is allowed to claim an allowable deductions relating to expenses incurred on travelling. As held in FCT v Wiener the teacher was allowed to claim allowable deduction for expenses incurred on travel between the place of work and home with first and last school attended every day. Division 40 of capital allowance provides under section 40-25 (1) that a unit can claim allowable deduction for amount that are equivalent to decline in value for the income year of the depreciating asset which is held during the year. Furthermore, division 40-25 allows deductions reduced when the asset decline in value is in respect to its use for the purpose other than taxable purpose. Application: As evident from the case study Bag Co Ltd occurred expenditure on trading stock and payment of wages to employees. Furthermore, it is noted that Bag Co Ltd also incurred expenses relating to rent paid to occupy the retail premises in the income year. The expenses incurred by Bag Co Ltd are occurred under section 8-1 of the positive limbs and a deduction can be claimed from its assessable income. Citing the reference of FCT v Ronpibon Tin NL (1949) expenses incurred by Bag Co Ltd are incidental and relevant will be considered as allowable deductions[13]. Bag Co Ltd also incurred legal expenses in defending legal actions for misconduct which can be considered allowable deductions section 8-1 of the ITAA 1997[14]. Citing the reference of Magna Alloys Research Pty Ltd (1980) Bag Co Ltd can claim deductions for legal expenditure occurred in defending against the misconduct charges up to the extent they are occurred in gaining the taxable income. Sally an employee of Bag Co Ltd incurred expenses on lease apartment for maintaining an office to carry-out the accountancy work. Citing the reference of FCT v Swinford (1984) sally would be allowed to claim allowable deduction for home office expenses under section 8-1 of the ITAA 1997[15]. Sally later incurred expenses on self-education expenses for enrolling in Master of professional accounting to advance in her career. With reference to Highfield v FCT (1982) sally will be able to claim allowable deduction for improving the earning capacity of taxpayer. Sally occurred travelling expenses on attending chartered accountants conference and incurs $700 on air travel and $1000 accommodations. The expenses incurred by Sally on travelling and air accommodations were for improving her income earning capacity and with reference to FCT v Wiener she will be allowed to claim deductions on travelling expenses[16]. Sally will be further able to claim capital allowance deductions under section 40-25 (1) for decline in value of computer equipment in respect to 80% of the work purpose. Prime Cost Method: Decline in Value = $10,000 x 365/365 x 100%/5 = 2000 Deductible amount = 2000*80% Diminishing Value Method: Decline in Value = 10,000 x 365/365 x 200%/5 = 4000 Deductible amount = 4000 x 80% = 3200 Conclusion: Conclusively, Bag Co Ltd would be entitled to deductions on trading stock, wages and rent whereas sally will be entitled to deductions for home office expense, self-education expense, travel and accommodation expenses under section 8-1 of the ITAA 1997. Reference List: Annette Morgan, Colleen Mortimer and Dale Pinto,A Practical Introduction To Australian Taxation Law(CCH Australia, 2013). Blakelock, Sarah, and Peter King. "Taxation law: The advance of ATO data matching."Proctor, The37.6 (2017): 18. Braithwaite, Valerie, ed.Taxing democracy: Understanding tax avoidance and evasion. Routledge, 2017. Cao, Liangyue, et al. "Understanding the economy-wide efficiency and incidence of major Australian taxes."Canberra: Treasury working paper2001 (2015). Chardon, Toni, Mark Brimble, and Brett Freudenberg. "Tax and superannuation literacy: Australian and New Zealand perspectives [Part 1]."Taxation Today102 (2017): 17-25. Cynthia Coleman and Kerrie Sadiq,Principles Of Taxation Law 2013. Davis, Angela K., et al. "Do socially responsible firms pay more taxes?."The accounting review91.1 (2015): 47-68. Davison, Mark, Ann Monotti, and Leanne Wiseman.Australian intellectual property law. Cambridge University Press, 2015. Fry, Martin. "Australian taxation of offshore hubs: an examination of the law on the ability of Australia to tax economic activity in offshore hubs and the position of the Australian Taxation Office."The APPEA Journal57.1 (2017): 49-63. Miller, Angharad, and Lynne Oats.Principles of international taxation. Bloomsbury Publishing, 2016. Paul Kenny,Australian Tax 2013(LexisNexis Butterworths, 2013). H Woellner,Australian Taxation Law 2012(CCH Australia, 2013). Richard E Krever,Australian Taxation Law Cases 2013(Thomson Reuters, 2013). ROBIN BARKOCZY WOELLNER (STEPHEN MURPHY, SHIRLEY ET AL.).AUSTRALIAN TAXATION LAW 2018. OXFORD University Press, 2018. Saad, Natrah. "Tax knowledge, tax complexity and tax compliance: Taxpayers view."Procedia-Social and Behavioral Sciences109 (2014): 1069-1075. Woellner, Robin, et al. "Australian Taxation Law 2016."OUP Catalogue(2016). [1] Woellner, Robin, et al. "Australian Taxation Law 2016."OUP Catalogue(2016). [2] Annette Morgan, Colleen Mortimer and Dale Pinto,A Practical Introduction To Australian Taxation Law(CCH Australia, 2013). [3] Blakelock, Sarah, and Peter King. "Taxation law: The advance of ATO data matching."Proctor, The37.6 (2017): 18. [4] Braithwaite, Valerie, ed.Taxing democracy: Understanding tax avoidance and evasion. Routledge, 2017. [5] Cao, Liangyue, et al. "Understanding the economy-wide efficiency and incidence of major Australian taxes."Canberra: Treasury working paper2001 (2015). [6] Davis, Angela K., et al. "Do socially responsible firms pay more taxes?."The accounting review91.1 (2015): 47-68. [7] Chardon, Toni, Mark Brimble, and Brett Freudenberg. "Tax and superannuation literacy: Australian and New Zealand perspectives [Part 1]."Taxation Today102 (2017): 17-25. [8] Cynthia Coleman and Kerrie Sadiq,Principles Of Taxation Law 2013. [9] Davison, Mark, Ann Monotti, and Leanne Wiseman.Australian intellectual property law. Cambridge University Press, 2015. [10] Fry, Martin. "Australian taxation of offshore hubs: an examination of the law on the ability of Australia to tax economic activity in offshore hubs and the position of the Australian Taxation Office."The APPEA Journal57.1 (2017): 49-63. [11] Miller, Angharad, and Lynne Oats.Principles of international taxation. Bloomsbury Publishing, 2016. [12] Paul Kenny,Australian Tax 2013(LexisNexis Butterworths, 2013). [13] Saad, Natrah. "Tax knowledge, tax complexity and tax compliance: Taxpayers view."Procedia-Social and Behavioral Sciences109 (2014): 1069-1075. [14]ROBIN BARKOCZY WOELLNER (STEPHEN MURPHY, SHIRLEY ET AL.).AUSTRALIAN TAXATION LAW 2018. OXFORD University Press, 2018. [15] R. H Woellner,Australian Taxation Law 2012(CCH Australia, 2013). [16] Richard E Krever,Australian Taxation Law Cases 2013(Thomson Reuters, 2013).