Wednesday, January 22, 2020
The Future of South Africa Essays -- African History
The Future of South Africa Some things in South Africa are becoming better as we move into the future, while others are becoming worse. The government in South Africa is better. All the provisions of the new constitution were in place as of the year 1999. In June of 1999, President Nelson Mandelaââ¬â¢s term ended, and Thabo Mbeki was elected as president. There was a peaceful change in government, and Mbeki is doing many things to help the country. Some of these include eliminating hatred between races, ending poverty, and reducing violent crime. The government is also electing more people of different races and genders to the National Assembly and the Cabinet. The economy in South Africa is the best of all the countries in Africa, and should continue to improve. South Africanââ¬â¢s economy depends mainly on its mineral recourses which it exports to many other countries. South Africaââ¬â¢s government has invested in many other industries such as tourism and wine, which are fast-growing and important parts of the economy. The government is also encouraging businesses to hire more blacks and coloureds ( a term in South Africa used to identify people of racially mixed heritage) as they have the highest unemployment rate of any ethnic group in the country. South Africa has many plans for an ââ¬Å"industrial renaissance,â⬠and is using many more of the countryââ¬â¢s natural recourses and is trying to strengthen its ties with the rest of the world. Education in South Africa is...
Tuesday, January 14, 2020
Buyers Guide On Men Shirts Fashion Essay
Work force ââ¬Ës shirts are garments worn by work forces on the upper organic structure. They do non mention to innerwear or outerwear. Shirting cloths can be natural fibres such as cotton, linen, wool, silk, and ramee or man-made fibres such as cellulose xanthate, polyester, nylon, and lyocell. Shirts come in assorted manners of neckbands, arms, organic structure, length, shirt turnups, cervixs and pockets. Types of work forces ââ¬Ës shirtsWork force ââ¬Ës shirts are available in assorted designs, forms and manners. Some of the most common types of work forces ââ¬Ës shirts are:Camp shirts: These shirts are free, cut consecutive, and short sleeved. The neckband is level as is portion of the shirt. The neckband is called ââ¬Å" cantonment neckband â⬠, ââ¬Å" exchangeable neckband â⬠or ââ¬Å" serrate neckband â⬠.Dress shirt: A shirt with long arms and turnups, a neckband and buttons running along a full length opening from the neckband to the bottom hem. Normally worn as formalwear, dress shirts are worn with a tie under suits or jackets. Tapered frock shirts provide a snugger tantrum.Tee shirt: Besides known as Jerseies, these shirts are chiefly insouciant wear. They are normally made of stretchy, finely knit fabric such as cotton or cotton/viscose blends, and have short arms. They can be obviously, printed or with mottos and advertisement. Tee shirts are wor n with a cantonment shirt or by themselves. Types of tee shirts are:Ringer Jerseies: have a neckband and sleeve turnup made out of a different cloth from the chief shirt.One-half shirts: have a high hem, and make merely above the waist go forthing the middle uncovered.Construction shirts ( A-shirt or vest ) : have big armholes and a unit of ammunition cervix hole to let better mobility. Popular amongst jocks and labour workers, these shirts are besides popular manner statements in funk manner.Polo shirt ( tennis shirt or golf shirt ) : This is a short sleeved, collared shirt with a short button placket at the cervix. The forepart is shorter than the dorsum and the cloth is of soft texture. It is really comfy wear for warm yearss. Types of Polo shirts are:Rugby shirt: is a polo shirt with long arms traditionally made of rugged cloth but comes in softer stuffs now.Henley shirt: is a collarless Polo shirt.Baseball shirt ( New Jersey ) : This shirt is characterized by three one-fourth l ength arms, a level waist seam, crew cervix or V-neck, and a squad badge or logo.Sweatshirt: This long sleeved shirt is normally made of somewhat heavy stuff such as knit cotton. It can hold a goon and is available in slipover and zip down manner.Night shirt: Night shirts are loose comfy tantrums suited for kiping. They come in many forms and prints.Work force ââ¬Ës shirt parts and their typesWork force ââ¬Ës shirts come in a assortment of manners. They are distinguished by the:Neck: The cervix of a shirt can be:Turtleneck: has a high close-fitting neckbandV-shaped: comes with or without collarOpen or tassel cervix: has cords to bind togetherWindsor or spread neckband: is a dressy neckband with infinite for the Windsor knot tie ( formalwear )Tab neckband: comes with two fabric checks that fasten to continue the collar spread under a tieFlying neckband: comes with formal shirts that need a bow tieStraight neckband or point neckband: has a smaller collar spread for half-Windsor knot tiesButton-down neckbands: have buttons that fasten the points of the neckband to the shirtBand neckband: is the lower portion of a regular neckbandTurtleneck neckband: is high and covers most of the cervixBody: The organic structure of a shirt can hold:A perpendicular gap that is fastened with buttons or a nothingno gap ââ¬â pulled over the caputSleeves: The arms of work forces ââ¬Ës shirts can be short ( cap or half ) , full length, sleeveless or three 4th lengths.Cuffs: Full length arms can hold assorted types of turnups:Closed placket turnup: has no buttonsButton turnup: has a individual button or brace along the turnup hemBarrel turnup: has multiple buttons perpendicular to the turnup hemGallic turnup: has four buttons for cufflinks and one half of the turnup folds over the otherLink turnup: has buttons for cufflinks, and the turnup is hemmed to the arm borderLength of shirt: Work force ââ¬Ës shirts can be short to bare the middle, waist length, or hip length.Oth er features: Work force ââ¬Ës shirts can hold multiple pockets ââ¬â with or without flaps, buttons or nothings ; and goons. Shirt makers come up with new designs every twenty-four hours. Many shirt designs and cloths are seasonal. Shirts come in assorted colourss and sizes that are measured otherwise across states.
Sunday, January 5, 2020
The Casino Industry - 2501 Words
The Casino Industry Case Study By: Index: â â" Executive Summary â â" Analysis Section (SWOT) â â" Alternative Identification â â" Recommendation â â" Sources Executive Summary There is very wide range of legal gaming / gambling across the globe. This includes various games of chance and gambling forms ranging from casino and card room gaming, lotteries, online gaming, race and sports wagering and charitable gaming, such as raffles, bingo and other low technology games. Legalized gambling has become more prevalent over the last 25 years as more jurisdictions take advantage of the revenue sources from the taxation and regulated gambling industries. Over this time many governments have allowed for theâ⬠¦show more contentâ⬠¦Native American casinos are exempt from federal regulations and are not required to pay any taxes on their revenues, but they are generally required to pay a percentage of their winnings to the state in which they are located. Native American casinos are likely going to increase their effect on the traditional casino industry. By adding more Native American casinos throughout the United States, locations such as Las Vegas and Atla ntic City are likely to suffer because less people are going to be making the trips to one of these two competitive locations because they will be able to easily access a casino in their own backyard. Another potential sector of the casino industry is the availability of Internet gambling. This will provide casino consumers with the ability to place bets through home computers and gives them a potentially low-cost business model for firms that already operate casinos. It is widely believed that gambling on the Internet will eventually be legalized, regulated, and taxed. The potential for growth in the casino industry seems unlimited. With hot tourist locations such as Las Vegas and Atlantic City, more and more Native American casinos, and the possibility of a legalized online gaming industry, large revenues for the casino industry seem inevitable. Serious thought, however, needs to be given to theShow MoreRelatedThe Liability Of Casinos And The Casino Industry2018 Words à |à 9 P agesexist for casinos. Casinos are liable for maintaining their property and are subject to personal injury lawsuits by consumers. Property maintenance includes elevators, floors, the structure of the building or construction, and lighting and security. Elevators that connect the casino to hotels or other parts of the casino have to be functional. Floors canââ¬â¢t be wet or slippery so that patrons donââ¬â¢t fall. Lighting has to be sufficient. Casinos have to be safe and have necessary security. Casinos are alsoRead MoreMacau Casino Industry2740 Words à |à 11 Pages Investment Group Project Macau Casino Industry Tuesday 8:30 - 11:20 am Wong Wing Hei Penelope 12141056D Liu Xiaoyu Ivy 10806758D Au Chak Chung 12072495D Wong Yee Ting Gladys 11608217D Introduction The reputation of Macauââ¬â¢s Casino has more than 100 years of history. In recent years, owing to the opening up of gambling industry, this reputation further carried forward. Gambling policy depends not only on local government policy, but also on the touristsââ¬â¢ government policy. The policy of gamblingRead MoreCasino Industry in Macau2721 Words à |à 11 PagesThe Casino Industry in Macau Research Question I intend to evaluate the Casino Industry in Macau including the reasons for its high demand and growing success and compare it to the Casino Industry in Las Vegas. The gaming industry is the livelihood of Macau. It is responsible for 75% of the governmentââ¬â¢s income and provides the people of Macau with millions of jobs. Even though gambling was first legalized under Portuguese rule to finance the government, it remains the same under Chinese ruleRead MoreCasino Industry Analysis2292 Words à |à 10 PagesRecently, Crown casino declared that it decided to spend nearly $568 million to invest a new 500-room luxury hotel in Perth. WA government agreed not to be against a request for 500 extra gaming machines and 130 extra tables which would enable the capacity of Perth nearly as same as Crown Melbourne. The Executive Chairman, James Packer, was quoted as saying ââ¬Å"This is not a great deal for me; this is a deal where I expect my share price to go downâ⬠(Australian Financial Review). In this essay, I willRead MoreGaming And Casino Hotel Industry1555 Words à |à 7 Pages Executive Summary Gaming or gambling industry is clearly accelerating the transformation, and opportunities and challenges are mixed in the trend. The November 4th vote has given us a highly positive signal about the future of casino industry in Massachusetts, however, we still have to look into the trend and capitalize on this great chance. We have witnessed the conversions of online gaming to land-based casinos and land-based casino to online gaming, the burgeoning digital social media and soRead MoreExternal Analysis of the Casino Industry2562 Words à |à 11 Pagesï » ¿ One of the top industries in the US is the casino industry, which is in the process of expanding into new states and increasing its market availability. There are many factors that play into the growth of the casino industry such as different rules and regulations from both the federal and state governments to go along with the business factors of technology, social acceptance and target demographic. The companies within the industry also have to look at Porters five forces to determine whetherRead MoreA Report On The Online Casino Industry2052 Words à |à 9 Pagesgrowth In the online casino industry one can always ask what is in a name, with some online casinos failing to live to up to what their name promises. However, there is one name that has gone a long way to buck this trend and live up to its lofty hype. It seems that in 2015 Mr Green has gone from strength to strength, as they have now announced growth that revenues are on the rise due to local market. The world is now sitting up and taking notice of Mr Green online casino and with that has comeRead MoreReview : The Online Casino Industry Essay2396 Words à |à 10 PagesReview 4 - BetBright Review Intro The online casino industry has really changed the face of gambling, as it has made placing a wager something truly accessible to all in recent years. BetBright is a name that many will know for their sports betting efforts, with an online casino now being introduced under the brand banner. BetBright casino is based off of an Evolution Gaming software foundation, with it aiming to deliver the total casino online package. The UK Gambling Commission, the Danish GamblingRead MoreCase 33 ââ¬â the Casino Industry in 2011752 Words à |à 4 PagesCase 33 ââ¬â The Casino Industry in 2011 Brant Davis Problem Summary The Las Vegas and Atlantic City locations have lost revenues in recent years. In addition to the economic slowdown, these gambling locations are also facing new competitors in the market that are providing attractive choices to the customers. Though there are some external forces beyond their control, it seems that attractiveness and accessibility are very important focus areas for these cities. Analysis Using the SWOTRead MoreAustralian Casino Industry and Competitive Analysis3417 Words à |à 14 Pagesof this report was to gain a better understanding of the Casino Industry. It identifies the many contextual and diverse factors that influence this particular part of the gambling industry in terms of the type of customers they attract, how it is shaped by government policies, the impact of suppliers and buyers of the market, competitive rivalry, and organisational generic strategies. The Five Forces model revealed a highly dominated industry by two major competitors. Incumbents are forced to find
Saturday, December 28, 2019
Slavery Vs Human Trafficking - 1572 Words
Slavery still exists currently in contemporary society, but present-day slavery differs from the one centuries ago. Human trafficking is a type of slavery in modern society that involves the use of coercion or fraud to control victims into performing activities while ignoring the victimââ¬â¢s consent. Human trafficking has many misconceptions such as only women and children are victims or sex trafficking is the same as human trafficking. People are tricked by traffickers because of their manipulative tactics and mainly targeting young adults, children, or foreigners. Slavery and human trafficking share similarities such as being forced into doing something without pay, and also these two have differences by how the conditions are currentlyâ⬠¦show more contentâ⬠¦Labor and sex trafficking both use very similar methods. Exploiting the victimââ¬â¢s weakness is a common method for traffickers. ââ¬Å"They prey on the longings of the victimââ¬â¢s heart and fill psychologic al wounds that the victim has had inflicted on him or her in a previous life experienceâ⬠(Tomkiewicz). From creating longings of the victimââ¬â¢s heart and filling them with psychological wounds, the victim will become weaker and easier to manipulate because he or she would want somebody to rely on. Traffickers often aim for young girls, ages 12 to 14, who had a bad childhood and abusive family, so they can act as their guardian. After gaining the victimââ¬â¢s trust, the trafficker will lead them away from his or her family and force him or her into prostitution. Traffickers would use filthy methods such as saying ââ¬Å"I saved youâ⬠or ââ¬Å"I love you,â⬠then after this psychological attack they would end with ââ¬Å"do this for me please, if you love meâ⬠(Tomkiewicz). Manipulating with the victimââ¬â¢s heart is easy because the trafficker was able to gain their trust and love. CNN unfolds a story about a human trafficking survivor and the cruel re ality of human trafficking that happens commonly in Mexico and United States. In a CNN article ââ¬Å"Human trafficking survivor: I was raped 43,200 timesâ⬠by Rafael Romeo, the author began with how he interviewed with the survivor, Karla Jacinto, and she tellsShow MoreRelatedSlavery in the Past vs. Human Trafficking in the Modern World909 Words à |à 4 PagesSlavery What are the differences and similarities between slavery in the past and human trafficking in the modern world? Over the last several years, the issue of human trafficking has been compared with the slave trade. This is because both are focused on taking someone against their will and forcing them to engage in demeaning activities. Yet, the practices of modern traffickers are different from slave traders. To fully understand the similarities and disparities requires contrasting them withRead MoreSenator Huff Proposed An Act Of The Penal Code, Senate Bill 420 Essay1750 Words à |à 7 Pagessellers of human trafficking and prostitution (ââ¬Å"Human trafficking bill,â⬠2015). Currently there is no separation from the consumer requesting services than from the seller. Both, the consumer and individual providing services are just as guilty of the crime. The new bill proposal would direct more attention to the buyers, to collect verifiable data in turn to shape public policy and best practice and ultimately provide accurate information to existing law enforcement agencies (ââ¬Å"Human Tra fficking BillRead MoreSenate Bill 420 : Defining Prostitution And Separating The Buyers From The Sellers Essay1171 Words à |à 5 Pagesjourney of the life cycle of legislation. Which makes us wonder why canââ¬â¢t the Assembly create a draft to somehow link prostitution to human tracking; therefore the crime would go from being a misdemeanor to a felony; therefore when factoring in the budget one gets the best bang for their buck. B. Scope of Issue: Human Trafficking is ââ¬Å"considered a form of modern slaveryâ⬠involving the recruitment, transportation, transfer and/or harboring the receipt of a person by either the means of force or coercionRead MoreSex Trafficking And The United States1672 Words à |à 7 Pagesterm human sex trafficking, they think of heinous acts that take place in other countries where adults, children, girls and boys are exploited to perform sexual acts in exchange for money or goods against their will. They think it typically occurs in places that are less developed than the United States. However, the reality of this horrific crime is that it is taking place in the United States, and it occurs more and more each and every day. Young girls are not solely the victim of human sex traffickingRead MoreSenate Bill 420 : The Issue Of Prostitution And Separating The Buyers From The Sellers1171 Words à |à 5 Pagesjourney of the life cycle of legislation. Which makes us wonder why canââ¬â¢t the A ssembly create a draft to somehow link prostitution to human tracking; therefore the crime would go from being a misdemeanor to a felony; therefore when factoring in the budget one gets the best bang for their buck. B. Scope of Issue: Human Trafficking is ââ¬Å"considered a form of modern slaveryâ⬠involving the recruitment, transportation, transfer and/or harboring the receipt of a person by either the means of force or coercionRead MoreIs The Safe Harbor Law? Essay1641 Words à |à 7 PagesHarbor law is there for many human trafficking victims, it not only provides assistance for human trafficking victims, to heal from the trauma of this crime, but this law also allows juvenile judges to hold hearings to determine whether a minor is a human trafficking victim and a procedure to temporality set aside the complaint for a crime such as prostitution or other related offenses. The safe harbor law is to try to ensure the safety and wellbeing of minor human trafficking victims. I would like toRead MoreHuman Trafficking : Modern Day Slavery1604 Words à |à 7 PagesHuman Trafficking One of the most serious crimes worldwide, human trafficking is the buying, selling, and transportation of people for the use of sexual exploitation, forced labor, or organ removal. ââ¬Å"Human trafficking is modern-day slavery and involves the use of force, fraud, or coercion to obtain some type of labor or commercial sex act.â⬠(What is human trafficking Homeland) It happens in the United States and foreign countries. Many people do not see it happening, but in fact it is happeningRead MoreHuman Trafficking : Modern Day Slavery1732 Words à |à 7 PagesHaley Gooding Mrs. Gallos English 3 Honors 6 April 2017 Human Trafficking One of the most serious crimes worldwide, human trafficking is the buying, selling, and transportation of people for the use of sexual exploitation, forced labor, or organ removal. ââ¬Å"Human trafficking is modern-day slavery and involves the use of force, fraud, or coercion to obtain some type of labor or commercial sex act.â⬠(What is human trafficking Homeland) It happens in the United States and foreign countries. Many peopleRead MoreThe United States Of America Should Legalize Prostitution1178 Words à |à 5 PagesINTRODUCTION Attention Getter: Is your job considered socially acceptable? Does the government protect you and your rights as a human beign? Do you get health insurance? Youââ¬â¢re not reduced to your profession when they report your brutal murder in the news, right? People donââ¬â¢t say that you had it coming, that you were asking for it when you entered your job, right? Well, if the answer is yes, that means you arenââ¬â¢t a sex worker. Controversy and Significance Statement(s): Prostitution is a crime inRead MoreSex Trafficking And The Legalization Of Prostitution1183 Words à |à 5 Pageswork are unable to be protected, defend themselves, and are victimized. Sex trafficking occurs in victims who are transported and exploited by traffickers who seek to make profit through forced and coerced sex work. Prostitution and sex trafficking are both sexual violent acts that have been used against victims in different but similar methods. The purpose of this essay is to differentiate sex work between sex trafficking and encourage the decriminalization of prostitution. This research paper argues
Friday, December 20, 2019
The Theories And Measurement Of Personality Characteristics
Personality does not have a specific meaning in a psychological term and there have been multitude of definitions. What involves personality, is not just one thing; there are various factors that contribute what is personality? Personality seems to be located upon a complicated interaction between genetic, environmental factors, and with race, ethnicity, culture, age, as well as, gender. In 1937, Gordon Allport defined personality as ââ¬Ëthe dynamic organisation within the individual of those psychophysical systems that determine a unique adjustment to the environmentââ¬â¢ (Maltby, Day, and Macaskill, 2013, pp.18). However, in 1961, Allport defined it again, but this time as ââ¬Ëthe dynamic organisation inside the person of psychophysical systems that determine the personââ¬â¢s characteristics patterns of behaviour and thoughtââ¬â¢ (8 Theories and Measurement of Personality Characteristics, 2014). His definitions are the most quoted. This essay will discuss the advanta ges and disadvantages focused on personality and comparing it to the controversy of situations in predicting behaviour by including some empirical research. Personality is a concept used in our everyday lives, due to the judgements as a society we form, consciously or not about others. The word ââ¬Ëpersonalityââ¬â¢ is often used by people, referring it as a global implicit judgements created by all the impressions and feelings made by an individual. When people react to certain situations in a fairly consistent manner, this willShow MoreRelatedThe Effects Of Faking On Personality Assessments992 Words à |à 4 PagesPersonality assessments are a tool used frequently in organizations. However, the phenomena of faking on personality assessments is a relevant concern in the selection process. Research regarding faking on personality assessments have revealing that faking and the distortion of responses does occur. In addition, research has been conducted to determine how to detect when faking occurs on a personality assessment. Furthermore, research has been conducted showing the individual characteristics doesRead MoreBiological and Humanistic Approaches to Personality Essay1251 Words à |à 6 PagesRunning head: BIOLOGICAL AND HUMANISTIC APPROACHES TO PERSONALITY Mileva Repasky PSYC 250 Jean M. Porter University of Phoenix Personality can be defined as ââ¬Å"the complex of all the attributes-behavioral, temperamental, emotional and mental-that characterizes a unique individual.â⬠(Princeton University, n.d.) Personality has been studied and explained for a long time and is linked directly to Maslowââ¬â¢s humanistic and biological theories. This paper seeks to describe the biological factorsRead MoreHow Personality Affects Employees Behaviors, Attitudes, And Performance At Work1537 Words à |à 7 Pagesemployee has different personality. Personality can affect peopleââ¬â¢s attitudes, behaviours and job performance. Therefore, it is very essential for a company to consider and measure employeesââ¬â¢ personality. Purpose The purpose of this essay is to explain how personality affects employeesââ¬â¢ behaviours, attitudes and performance at work, how personality is measured by organisations. And using academic evidence, argue it is valuable for organization behaviour scholars to conduct personality testing before hiringRead Moretwin studies Essay1158 Words à |à 5 Pagesï » ¿ ARTICLE REVIEW Separated Twins and the Genetics of Personality Differences: A Critique Author(s): Jay Joseph EDP 1002 : THEORIES OF PERSONALITIES Introduction Throughout history, across all cultures, people have been fascinated with twins. In addition to interest in the close emotional ties and biological similarities that twins may share, reports of special twin languages and twin extrasensory perception (ESP) help people to explore ideas of what it means to be humanRead MoreTrait Theory and Brand Personality Framework1679 Words à |à 7 Pagesabout Trait Theory and Brand Personality Framework in personality. Details of the two theories will be explained first, along with some real examples of how firms make use of personality traits to strengthen their brands. The shortcomings of the two existing theories will then be analyzed, and some measures developed by recent researchers will be introduced in order to overcome the weaknesses. I chose this topic because I am interested in psychology and personality traits. Many personality tests usuallyRead MorePersonality Stability and Change in Trait Theories of Allport and Eysenck990 Words à |à 4 PagesThe evaluation of personality stability and change across the life span is largely determined by theoretical beliefs. While some scholars have a more deterministic viewpoint and consider human personality as fairly predictable and stable over time (e.g. biogenetic determinism), other theorists view personality as fluid and highly malleable (e.g. behaviorism). The intermediate stance assumes a bidirectional relationship between heredity and environment, which allows for both consistency and changeRead MoreExplain Eysencks Approach to Understanding Personality. Is Personalit1734 Words à |à 7 PagesBefore examining Eysencks approach to understanding personality, we need to define what personality is. Dictionary definition (1) Personality Ãâ" the sum of all the behavioral and mental characteristics by means of which an individual is recognised as being unique. What is meant by personality? It is the inner quality of a person, the sum of their life experiences, the way the environment affects a persons outlook and a conscious choice. Personality is not better or worse than any other personsRead MoreMgt 600 Essay629 Words à |à 3 Pagesand external equity and how is each achieved in organizations? 3. Differentiate between (a) content, and (b) process theories of motivation. 4. In Equity theory, what are two possible outcomes/ratios? What can an employee do to deal with inequity when it occurs? 5. How does Herzbergââ¬â¢s view of satisfaction/dissatisfaction differ from traditional views? How is his theory applied in practice? (note specifically, the steps outlined in your reading article for ââ¬Å"job enrichmentâ⬠). 6. DiscussRead MoreThe Analysis of the Five Factor Model Essay examples1483 Words à |à 6 Pageslongitudinal and cross situational. Finally, the application of the model within and outside psychology will be evaluated to show support that the FFM provides a solid foundation for an adequate personality psychology. ââ¬Å"The Five Factor Model provides a compelling framework for building personality measures that seek to represent the domain of individual terms broadly and systematicallyâ⬠(Briggs, 1989 as cited in McAdams. DP, 1992, p. 332). The FFM consists of five factors (TheRead MoreEssay on Cattells Big Five Factors997 Words à |à 4 PagesCattells Big Five Factors Cattellââ¬â¢s Big Five Factors of Personality, Behavioral Genetics, and Evolutionary Personality Theory. Current Research Raymond Cattell (1905-present) designed the ââ¬Å"Big five Factors of Personalityâ⬠, in which five classifications are revealed. Big Five factors: #1 extraversion vs. introversion, #2 agreeableness vs. antagonism, #3 conscientiousness vs. undirected ness, #4 neuroticism vs. emotional stability, and #5 openness to experience vs. not open to experience
Thursday, December 12, 2019
Taxation Law ATO Interpretative Decision
Question: Describe about the Taxation Law of ATO Interpretative Decision. Answer: Case Study 1: Residence and source According to Oxford Dictionary reside means, to permanently inhabit, or for an appreciable time span, to reside, in or at a particular place. But in order to know whether Fred is a Australian resident for the purpose of taxation different tests will apply, which are used to find out whether a individual is a Australian resident or not. (Australian Taxation Office, 2011). If he satisfies any one of the 4 legal tests requirement he will be considered as Australian citizen: Residency Test: It is a Primary Tax Residency test for determining on whom and when tax is being levied and if a person doesnt fulfill the test of residency, he will still be taken as a resident of Australia. Abode Test: An individual will be believed to be a citizen of Australia, if the abode is of Australia, unless Australian Taxation Office is pleased that the individuals domicile is outside the nation. 183 day test: If an individual is there in the country for more than half 6 months, he will be considered as a constructive individual if Australia unless it is proved that the domicile of that person is not the country and there is no intention to be a resident of that country. Superannuation test: It says that Australian government employees working at an Australian post outside are to be treated as the residents of Australia (Australian Taxation Office, 2015). Residential Status of a person entering in Australia can be determined by studying Tax Ruling TR 98/17 which includes the situations under which an individual is seen as an Australian Resident. This Ruling gives the interpretation of commissioner within the definition of resident included under the ITAA act ('the 1936 Act'). There are various elements which aid in establishing the residential status of an individual which are as follows: Behavior and reason for ones Presence When family also resides in abroad because of work Buying and maintenance of assets in Australia Ordinary course of life being same as before entering in Australia and after i.e. Actions and Habits (Australian Taxation Office, n.d.). If a person is physically present for a long period of time in a country it would be considered consistent to reside in Australia. Normally 6 months are taken into consideration for determining the residential status of a person in Australia. It was held in the case of FCT v Pechey that: if a person had stayed in a particular country for a considerable time it will be assumed that he had a established or usual abode there( FCT v Pechey). The invisible intention element is being referred in the rule of 183 day test. Thus it is avoided by the Australian government and also it is seen that intention is the major element in deciding the residence of an individual (Wills, 1997). Therefore in the current situation Fred will be considered as a resident of Australia as he satisfies two tests requirement as mentioned earlier i.e. Domicile test and 183 day test as he lived for 11 months in Australia and have taken a house on lease for staying there and it was only because of his ill- health that he went back otherwise he would not have returned back. Case Study 2: Ordinary Income Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 In this case the court upheld that although transactions with a profit-making purpose is a well known principle, with regard to the question of taxable income where a investment owner wishes to earn it and get a larger amount for the same rather than the amount on which he originally took it over, the increased amount will not be regarded as assessable gain for the purpose of taxable income. Although it is founded that increased amounts earned by way of realizing or assessable by way of converting the securities where whatever is done is not simply a realization or exchange of investment but an enactment take place in whatever happens inside a business. There is a slight difference which departs the two classes of case laws that are impossible to explain and both the cases should be seen in accordance with their factual situations: the question to be decided in both total number of profit have inculcated a simple change of values by leaving a security because it is the profit earned in an occupation in doing or performing a act of earning profit (Australian taxation Office, n.d.). Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 In this case it was held that as company is being engaged in the work of sub-dividing the work and other activities which take place inside the company so it has merely taken the essential pace to realize the land in the most beneficial manner as a result of which the profit is said to be non- assessable. In the regard of which it was held by another judge that, In my view the facts has to be secure enough before a court had to say that the company which has not bought or adopted a land for making profit by way of agreement to sale was employed in the job of giving the land and not simply realizing it, although company has taken immense care and took essential steps to realize the property in a better manner, the property has been taken and utilized for various uses which were not related to carrying out business activities. Decision given was used a landmark for the cases wherein it was held that simply realization of an asset was on account of capital in an enterprising way (Smith, 2003). III. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR It was held in this case that property which has not been bought in regular way of doing a occupation or differently for the motive of earning gain or doing sale including profit is merged into a job of dealing with such a land, with a drawback that the gains of such a deal are counted as earning, even though the gains should be calculated by way of giving acknowledgment to the price of the land at the time it merged and not by way of acknowledgment which was given to the cost of acquiring(Edmonds,2010). Statham Anor v FC of T 89 ATC 4070 In this case the court held that there are various governing bodies that support that a taxpayer who has a part of land which is a capital asset and who acquires the land in an enterprising manner can treat the profits from the realization as capital if the growth is nothing more than the Mere realization of capital assets. And also a growth involving 105 lots over 4 stages were held to be nothing more than mere realization of capital assets (Cooper Grace Ward, 2015). Casimaty v FC of T 97 ATC 5135 It was held that the sale of the taxpayer from the sub division arose from simple realization of a part of property of the taxpayer. Consequently, According to section 25(1) or 26(a) of ITAA (1936) any type of profit on sales will not be assessable. Therefore, it was concluded by the judge that as the business carried on by the taxpayer was not on land development as a result of which, the growth and sub division of Acton View was taken up step by step in reply to the emergencies of increasing debt and harming health. No logical plan was given for the subdivision of the property to increase the return.eve at the last assessment date 1/3rd area of the whole land had not been subdivided. In order to reach the view that the transactions were not done inside a business like fashion in regard to the fact that the individual who is liable to pay tax did not guarantee to take charge of the work apart from what was essential to assure the recommendation of municipal bodies of the upcoming plans of sub dividing or enriching the presentations of the peoples lots. Because as per the judge the person who is liable to pay tax took over and continued to hold Acton View for the purpose of Production or residence(Smith, 2003). Moana Sand Pty Ltd v FC of T 88 ATC 4897 Court in this case held that the scheme of earning gain which was taken into concern was not entered into for a predefined aim of making gain by selling the land which was took over as a part of scheme. Court established that it gave the judgment individually for the aim to absolve the suspension of the first part of Section 26(a). The words of Gibbs a jurist were consulted for the aim and words of Jacob in a case in which he made a reference to the being of a dual object as adequate to give an value the personality of a receipt related asset. Although inspite of the fact that the test was rejected it was upheld that the Court went no further than to engage this test in London Australia (Flynn, 1999). VII. Crow v FC of T 88 ATC 4620 In this case it was upheld that the leverage of different properties and the incidental sub division and selling of piece of property involve deals which were repetitious and planned manner and had characterteristics of a continuous occupation of property growth. The Tribunal was gratified that the person paying tax purchased and sold the property for the aim of earning profit. The Taxpayers activities properly answer the description of doing the business of property growth and profit therefore constitute income for the aim of sub section 25(1) (ITAA 1936) (Australian Taxation Office, 1996). VIII. McCurry Anor v FC of T 98 ATC 4487 In this case it was held that the profit from sale of any land was said to be assessable under section 25(1). The taxpayers entered into a profit making agreement or scheme which was a deal or a business. Their merge was related to trading and from it they make profit which has been expected. If a land is taken up in a course of business or as a result of deal for attaining or earning profit from its growth and sale that merge is not taken as investment and profit taken up from it is income for the purpose of section 25(1). In a case study, where taxpayers were not doing any business, the profit to be assessable must have been taken up from a transaction that can be described as a commercial deal. References: Australian Taxation Office, (1996). ATO Interpretative Decision, Australian Government. Accessed on 22nd Aug, 2016 from: https://www.ato.gov.au/law/view/document?docid=AID/AID200155/00001. Australian Taxation Office.( n.d.). Taxation Ruling TR 98/1, Australian Government. Accessed on 22nd Aug, 2016 from : https://law.ato.gov.au/atolaw/view.htm?Docid=TXR/TR9817/NAT/ATO/00001. Australian Taxation Office. (2011). Residency - the resides test, Australian Government. Accessed on 22nd Aug, 2016 from: https://www.ato.gov.au/Individuals/International-tax-for-individuals/In-detail/Residency/Residency---the-resides-test/. Australian Taxation Office.(2015).Residency Tests, Australian Government, Accessed on 22nd Aug, 2016 from: https://www.ato.gov.au/Individuals/International-tax-for-individuals/Work-out-your-tax-residency/Residency-tests/. Australian Taxation Office.(n.d.). Taxation Ruling TR 92/3, Australian Government,Accessed on 22nd Aug, 2016 from: https://law.ato.gov.au/atolaw/view.htm?DocID=TXR/TR923/NAT/ATO/00001. Cooper Grace Ward Lawyers.(2015). Tax and GST issues with small property developments, Accessed on 22nd Aug, 2016 from: https://www.cgw.com.au/wp-content/uploads/2015/07/Tax-and-GST-issues-with-small-property-developments-Greg-Cahill-May-2015.pdf. Edmonds, J.R.(2010). A Finding that a taxpayer carries on a business: what is required, related issues and what are the tax consequences?,Accessed on 22nd Aug, 2016 from: https://sites.thomsonreuters.com.au/journals/files/2010/10/j03_v039_ATREV_pt02_edmonds_offprint.pdf. FCT v Pechey 75 ATC 4083 at 4086 Flynn, M.(1999). DISTINGUISHING BETWEEN INCOME AND CAPITAL RECEIPTS - A SEARCH FOR PRINCIPLE, Journal of Australian Taxation, Accessed on 22nd Aug,2016 from: https://www.austlii.edu.au/au/journals/JlATax/1999/13.html. Smith,A.(2003). PROPERTY DEVELOPMENT Land and Property, TAXATION INSTITUTE OF AUSTRALIA, Accessed on 22nd Aug, 2016 from: file:///C:/Users/Guest/Downloads/d020520030207_prop_development_smith.pdf. Wills, M. (1997). The Income Tax Implications of a Foreign Individual Contracting to do Business in Australia, with Particular Reference to the Concepts of 'Residence' and 'Source', Bond Law Review, Volume 9, Issue 1.Accessed on 22nd Aug, 2016 from: https://www.austlii.edu.au/au/journals/BondLawRw/1997/3.pdf.
Wednesday, December 4, 2019
Marketing Consumer Behavior Information of Product
Question: Describe about the Marketing Consumer Behavior for Information of Product. Answer: Activity 1 Sydney Institute is a non-profit organization that applies marketing concept. It is a private institute in Australia that belongs to the education industry. The institute exchanges education services for educational fee. The institute applies marketing concept by studying the needs and requirements of the demography and offering the courses that are in demand as per the requirements of the masses. They target their market and advertise and promote their services to the public so that they can attract students to their institutes (Solomon 2014). The profit is in the form of educational fee that they get from the students of the institute and donations. Billabongs websites throws a lot of light n the surfing, skating and skiing industries. However, it does not offer much information about its products. This can work against the company and can turn out to be its shortcomings. The customer needs and demands depend on the utility they would receive from a product or service. Thus, it is important that more information about a product is provided to the customers and consequently, the product is adequately advertised or promoted to the customers. Displaying of information about the product on the internet is a form of advertisement and promotional activity and scarce information about a product can be the shortcoming of a company. in this case, Billabongs lack of information about the information might pave the way to be the companys undoing since the customers will remain oblivious of the products the company offers to the public. Activity 2 The Nestle Australian website depicts that Australian parents are not aware of the appropriate level of nutrition that is needed by children so that they develop healthy eating habits. According to this survey, which was conducted by Nestle Healthy Active Kids as a part of Raising Nutrition Savvy Kids Report, it was shown that more than 1300 parents were asked about the nutrient portion that was being served to the children (www.nestle.com.au 2016). However, more than 78% were oblivious of the correct nutrition mix and the knowledge of the healthy eating habits fell short. When they were asked particular question, none of the parent could secure full marks regarding diet and nutrition as suggested by the Australian Dietary Guidelines. The purpose of this survey was to incorporate healthy eating habits among kids. Peters Brand Pilsner is the latest product that is being introduced in the market. It can be seen that this is the current product, which is grabbing the attention of the people from youths to adults. The product is a German style pilsner, which is brewed by United Export Breweries (www.beeradvocate.com 2016). This product has a wide demographic reach and is appreciated and purchased by customers ranging from different age group and the reasonable price makes it a successful campaign since the price and the quality of the beer will escalate the sales of it. Activity 3 Household income is the major indicator of the distribution of income of New Zealand. The sources of data like Qualification and occupation shed critical light on the socio-economic level of the Northern Territory. One fact that is important to note in the case of Northern Territory is that income is not the same as wealth. For instance, the high number of retired people in the Northern territory forms the bulk of Household income with low income but they have significant amount of wealth. For the purpose of assessment of household income, it should be viewed as a combination of Household composition and age. There are higher numbers of high income earning group compared to low income earning group. Around 23.8 % comprised of high income earning group (Bray, Gray and Katz 2014). The income of an individual depended on status of the employment, age, qualification etc. The retired people will receive less income. The demographic of the Northern territory and the age pattern of the popu lation has to be studied to understand the income distribution of the place. Activity 4 On evaluating the web services of three fast moving consumer goods company; namely Bega Cheese Company, Coca Cola and Goodmand Fiedler, it was observed that these companies followed the segmented marketing approach. The segmented marketing approach is a systematic approach that these companies adopt as they segment the market into different categories and make the products available for the market depending on their needs and requirements. On evaluation of their market approach, it could be seen that Coca Cola has the most systematic market segmentation approach, followed by Bega Cheese and then by Goodman Fiedler. Coca Cola uses multi-segmenting, which is based on different segments of the market. The company aims at different age groups, ethnicity, lifestyle, income group etc. as a part of the market segmentation policy (Coca-cola.com 2016). This gives the company a clear edge over it rivals. Bega Cheese has a segmented marketing approach. It responds to the market demands based on the different segments it aims to address (Bega.net.au 2016). Depending upon the requirement of the market, and the demographic and geographical location, the company produces cheese and other dairy products. Goodman Fiedler also follows segmented market approach (Goodman Fielder.com 2016). There are certain recommendations that these companies can use to improve its market segmentation. One of this could be investing more in secondary research to have a better understanding of the market. These companies can further break the market segmentation into behavioural segmentation and market their products accordingly. Improving their products or upgrading their products can also be used for improving their market segmentation. Activity 5 The worldwide demographic trends tend to offer business opportunities to various organizations. The population explosion and increasing rate of population growth will mean that that businesses have to increase their production scale and in the process it will increase the profitability of the company. It will mean that the business will have to increase their product portfolio and will have to produce more commodities that will meet the needs and requirements of the consumers. The cultural diversity in a population will present new opportunities to the business to increase their production and introduce diversified products in the market. At the same time, there major rise in urbanisation will lead to rise in fast moving consumer goods. At the same time, the age pattern in the demography of a place will lead to an increase the production scale of a commodity (Leonidou et al. 2013). It can be seen that the health industry is set to benefit from ageing baby boomers. It is seen that the rise in the baby boomers has an important impact on demographic and the health industries is set to majorly benefit from this. The increase i the population of old age people will see improvisation in the technology related to health and medical equipments. The need for better facility of health and social care will lead to improvisation and upliftment of the health and medical industries. Health and medical instruments will seen an increase in the production scale and at the same time the health and nursing industry is seemed to benefit from ageing baby boomers (Leonidou et al. 2013). Reference List Bega.net.au. (2016). Bega Cheese | Real Town, Real Cheese. [online] Available at: https://www.bega.net.au [Accessed 24 Aug. 2016]. Bray, J.R., Gray, M., Hand, K. and Katz, I., 2014. Evaluating new income management in the Northern Territory: final evaluation report.Social Policy Research Centre, University of New South Wales. Coca-cola.com. (2016). Coca-Cola Global: Soft Drinks Beverage Products. [online] Available at: https://www.coca-cola.com [Accessed 24 Aug. 2016]. Goodman Fielder. (2016). Home - Goodman Fielder. [online] Available at: https://goodmanfielder.com/ [Accessed 24 Aug. 2016]. https://www.beeradvocate.com Beers Union Export Brewery, (2016). [online] Available at: https://www.beeradvocate.com Beers Union Export Brewery [Accessed 24 Aug. 2016]. https://www.nestle.com.au. (2016).Home. [online] Available at: https://www.nestle.com.au/ [Accessed 24 Aug. 2016]. Leonidou, L.C., Kvasova, O., Leonidou, C.N. and Chari, S., 2013. Business unethicality as an impediment to consumer trust: The moderating role of demographic and cultural characteristics.Journal of Business Ethics,112(3), pp.397-415. Solomon, M.R., 2014.Consumer behavior: Buying, having, and being. Engelwood Cliffs, NJ: prentice Hall.
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