Thursday, December 26, 2019

Peer Pressure At The Study - 1489 Words

Another study identified prospective links between peer pressure at the study outset, and weight (girls) and muscle concerns (boys) one year later(Helfert and Warschburger, 2011). It was found that adolescents’ perceived pressure to be thin and friends’ reports of the pressure to be thin both predicted concurrent increases in disordered eating. Along with results from a wide range of studies, mounting evidence implies that adolescents’ experiences of a strongly appearance focused peer environment is associated with an increased risk of developing ED symptomatology(Helfert, 2011). Other experiences with peers that may impact body dissatisfaction and eating behaviors are stigmatization and marginalization by peers as teasing and bullying. While teasing refers to comments about appearance, that maybe or not intentionally hurtful. Bullying is used to describe intentional, aggressive acts that are directed toward a victim who cannot readily defend himself or herself, and that are repeated over time. Indeed, children’s and adolescents’ peers are the most common perpetrators of both appearance shaming and bullying. Traditional, face to face bullying peaks in late childhood and in the early phases of adolescence. With the emergence of the Internet and mobile phone devices as important platforms for social interaction between peers, however, it appears as if online bullying continues longer, well into the middle phases of adolescence (Tokunaga, 2010). Experiences of appearanceShow MoreRelatedThe Effects of Peer Pressure and Study Habits2126 Words   |  9 PagesTHE EFFECTS OF PEER PRESSURE TO THE STUDY HABITS OF SECOND YEAR HIGH SCHOOL STUDENTS OF ROGATIONIST COLLEGE SCHOOL YEAR 2012-2013 Submitted to: Mrs. Renita B. Marasigan Mr. Louie Sonny D. Rivera Mrs. Eloisa L. Leondis In Partial Fulfillment of the Requirements in Basic Research, Mathematics IV and Christian Living Education IV Eldrick Justin B. Ambagan Nikki Jamille T. Baco Patrick Joshua A. Llorin Ma. Kia Concepcion V. Vedan IV – Saint Ignatius de Loyola CHAPTER I THE PROBLEMRead MoreEffects Of Peer Pressure On Conformity1531 Words   |  7 PagesEffects of Peer Pressure on Conformity Jennifer Smith Argosy University Online Courses Research Methods PSY302 A02 Yvonne Bustamante April 13, 2016 Research Question and Hypothesis What are the effects of peer pressure on conformity? Peer influence increases during adolescence. Peer pressure can promote risky behaviors. (e.g.: Tobacco, alcohol, and drug use.) Peer pressure can lead to aggression. (e.g.: Hazing, teasing, ostracism can spark violence. Online hazing can trigger suicides.) Peer pressureRead MoreRelationship Between Self Efficacy And Peer Pressure Essay910 Words   |  4 Pagessubjections to peer pressure and self-efficacy expectations. This research study focused on the relationship between self-efficacy and peer pressure. It is conducted at the time when adolescents develop mentally and physically. Among this trend, friends become the domination of life and become a great influence to these young adults. Peer groups can consist of adolescents with similar social groups, life goals, thought patterns, ages, or even common friends. The need for acceptance arises and peer pressureRead MorePeer Pressure, Conformity And Rebellion Essay1586 Words   |   7 Pages Peer Pressure, Conformity and Rebellion How does peer pressure, conformity, and Rebellion affect Adolescents in society? Karla Rios Prof: Jocelyn Castillo Social Psychology Fall 2016 New Jersey City University Abstract The purpose of this literature review paper is to navigate and explore different effects in society towards peer pressure, conformity and rebellion. This study attempts to answer the following research questions: How does peer pressure, conformity, and rebellionRead MorePositive Effect of Peer Pressure962 Words   |  4 Pages CONCEPT PAPER GUIDELINES I. TITLE Positive effect of peer pressure to teens II. INTRODUCTION A. Background of the study As children grow into preteens and then into teenagers, they often become less dependent on the family and more dependent on their peers when it comes to making choices and developing morals and values. Peer pressure can have a positive effect when it encourages teens to develop social skills necessary for adulthood. UnfortunatelyRead MoreThe Link Between Social Interactions Among Peers And School And Academic Outcomes For Over 40 Years Essay1619 Words   |  7 Pageslink between social interactions among peers in school and academic outcomes for over 40 years (Coleman, 1961). Children are categorized by the people they associate with. Understanding the way social interactions affect academic achievement is important. Major issue in the literature on peer pressure quality special mention are: cultural patterns penalizing academic achievement and changes in the effect of peers over time. Academics argue that peer pressure effects become important during adolescenceRead MorePositive Effect of Peer Pressure954 Words   |  4 Pagesof peer pressure to teens II. INTRODUCTION A. Background of the study As children grow into preteens and then into teenagers, they often become less dependent on the family and more dependent on their peers when it comes to making choices and developing morals and values. Peer pressure can have a positive effect when it encourages teens to develop social skills necessary for adulthood. Unfortunately, negative behaviours tend to travel through groups of teenagers, either due to actual peer pressureRead MorePeer Pressure And Its Effects On Adolescents1305 Words   |  6 PagesIntroduction Peers are important for the development of adolescents. As they continue to mature, adolescents have different targets for intimacy than when they were younger. The time of interaction between adolescents and their parents is lower compared to the time the adolescents spend with their friends and peers. They are even more likely to befriend those of the opposite sex. However, with peers inevitably there is peer pressure. Peer pressure has adopted a negative connotation, especiallyRead MorePeer Pressure And Media Cause Eating Disorders1743 Words   |  7 PagesPeer Pressure and Media Cause Eating Disorders A USA Today article reported, â€Å"According to a 2011 study in Archives of General Psychiatry about 6% of youths suffer from eating disorders. The report went on to say the 55% of high school girls and 30% of boys had eating disorder symptoms. They used diet pills, vomiting, laxatives, fasting and binge-eating to help them lose weight (Healy). Going along with the previous statistic, The Random House Dictionary defines peer pressure as a social pressureRead MorePeer Pressure1013 Words   |  5 PagesPeer pressure From Wikipedia, the free encyclopedia Peer pressure is influence that a peer group, observers or individual exerts that encourages others to change their attitudes, values, or behaviors to conform the group norms. Social groups affected include membership groups, in which individuals are formally members (such as political parties and trade unions), or social cliques in which membership is not clearly defined. A person affected by peer pressure may or may not want to belong to these

Wednesday, December 18, 2019

The Impact of Impression Management on Performance Rating...

LITERATURE REVIEW Laura (2006) has stated, â€Å"Professional image is defined as the aggregate of key constituents’ (i.e., clients, bosses, superiors, subordinates and colleagues) perceptions of one’s competence and character†. This definition refers to an externally tilted, public guise based upon reflected appraisals rather than one’s self-image or others’ â€Å"actual† perceptions (Ibarra, 1999; Mead, 1934; Tice Wallace, 2003). Impression management is a common phenomenon in the organizations (Wayne Liden, 1995), and employees may engage in such behaviors to develop a favourable self-image (Bolino Turnley, 1999). Individuals distinguish that by improving their performance; they will be seen as efficient and dedicated employees†¦show more content†¦Impact of impression management on performance rating 8 Men and women have different tendency in the frequency with which they use different impression management tactics, and, in some cases, masculine-typed impression management tactics lead to better performance evaluations and salary, whereas feminine-typed impressions management tactics do not result in the same benefits. Furthermore, the literature shows that, when women try to employ masculine impression management tactics, they are often punished for contravening the norms instead they are rewarded for adopting the successful tactics for men (Guadagno Cialdini, 2007). Several studies suggest that individuals employ various impression management tactics to improve their performance ratings (e.g., Ferris, Judge, Rowland, Fitzgibbons, 1994; Wayne Ferris, 1990; Wayne Kacmar, 1991; Wayne Liden, 1995). Sometimes people want to look good and sometimes they just want to maintain necessary performance in order to avoid the bad impression. According to Bolino (1999), Impression-management theorists have identified many strategies that can be employed in organizational settings. Jones and Pittman (1982) indicate that these tactics fall into five categories: (1) ingratiation, where individuals tend to be viewed as likable; (2) exemplification, in which people seek to be viewed as devoted and dedicated; (3) intimidation, where individuals seek to appear tough or threatening, (4) self-promotion,Show MoreRelatedEssay on Criteria for Performance Evaluation1039 Words   |  5 Pagesit. The mid-sized manufacturing plant’s engineer hired for the modification of the plant had positive job performance credentials but poor interpersonal relations and tidiness at work place. This situation put the plant manager in a difficult position when it came to developing a well outline assessment of the engineer. Criteria for Performance Evaluation The three sets of performance evaluation mechanisms that brought concerns for the manager and the employee in the current evaluation structureRead MoreThe Plant Manager: Performance Appraisal1484 Words   |  6 PagesThe plant manager has had difficulties with previous performance review tools in assessing one of his employees a particular innovative and hardworking engineer who has saved the company money but is disliked in the company due to his introverted personality. Previous rating scales that the manager used focused on personal characteristics and relationships with co-workers which would give the employee in this case a low rating overlooking his many other arguably more - significant points. The managerRead MoreFinancial Management : Debt Management Essay1650 Words   |  7 Pages Debt Management in Alabama Name: Title: Institution: Introduction Debt management involves utilization of debt management plans and it stands for: the formal understanding between a moneylender who addresses the terms of any exceptional obligation and a debtor holder. DMPs support the account holder to recoup money control by reducing unsecured and outstanding debts over a given time. The procedure can secure a lower general interest rate, longer reimbursement terms, or a general decrease inRead MoreM3.45 Managing and Developing Relationships in the Workplace M3.47 Delivering Services in the Workplace4720 Words   |  19 Pagesthe public asking us for directions or just using the toilets, to hirers of our rooms and their guests to visiting MP’s and Royal visits. A stakeholder is any person or organisation who can be positively or negatively impacted by, or cause an impact on the actions of a company or organisation. In our case this could be, for example, the Police, who share office accommodation with our Community Safety Team. Expectations within these 3 groups will vary considerably. For example an externalRead MoreManagement Process and Organizational Behavior1656 Words   |  7 PagesSMUA SSIGNMENT S EMESTER – 1MBO022 Management Process andOrganizational Behavior SUBMITTED BY:SIDHARTH RAMTEKEMBAROLL NO.- 520918813    ASSIGNMENTS- MBA Sem-IManagement Process and Organizational Behavior   Subject code MB0022 Q.1 â€Å"Today managers need to perform various functions†: Elaborate the statement Managers create and maintain an internal environment, commonly called the organization, sothat others can work efficiently in it. A manager’s job consists of planning, organizing, directingRead MoreSocial Networking Sites For New Media Essay1615 Words   |  7 Pagescommunication on the use of Facebook reveal how humans communicate their identities using both front stage, back stage and impression management to have a perceived view about the world as well as how it reflects people everyday lives. To begin with, the world’s largest Social media site (Facebook) has made it possible for your front stage, back stage and impression management to be different due to the individual view of what they believe and how they manage their social interactions with one anotherRead MoreFacebook And Social Networking Sites Essay1619 Words   |  7 Pagesstage and impression management to have a perceived view about the world as well as how it reflects Facebook users everyday lives. To begin with, the world’s largest Social media site (Facebook) has made it possible for your front stage, back stage and impression management to be different due to the individual view of how they want to be perceived, how they manage their social interactions with one another in the online world and how people shape other’s impressions of themRead MoreReseach on the Impact of Religion Bias on Performance Evaluation3132 Words   |  13 Pages1. Introduction One of the fundamental purposes of management accounting and control research is to motivate employees to operate for the firm’s interest. It is clear that incentives affect overall performance, and thus, managers and accountants by providing monetary incentives and compensation systems aim to improve their employees’ performance. However, the inequity is produced by the design of compensation contracts and by managers’ performance evaluation biases, is perceived to be one of the mainRead MoreThe Problems with Performance Appraisal2801 Words   |  12 PagesAssessment 1 – Essay The problems with performance appraisal Introduction Formal performance appraisals form an integral part of overall performance management programs in many organisations. Indeed, for many decades performance appraisals have been a key method for monitoring employee performance and they often play a major role in promotion or salary increments. However, though appraisals continue to be widely used, there is significant and ongoing debate about the validity of resultsRead MoreCustomer Service For Health Care1292 Words   |  6 Pagesthat there’s a patient satisfaction survey this will change the way customer service works due to the patient s rating their experience. Therefore, the hospitals have to step up their game and set different rules. There needs to be many changes made from communication between staff, the quality of care, and the patient s visit with the healthcare provider in order to increase their ratings. I would like to share a couple of examples showing good customer service and bad customer service. Good customer

Tuesday, December 10, 2019

Estimation Of Property Tax Capitalization †Myassignmenthelp.Com

Question: Discuss About The Estimation Of Property Tax Capitalization? Answer: Introduction In this task, the specialist has planned to show the tax collection arrangement of a specific nation with the assistance of five diverse contextual investigations. It has likewise been expected to look for finish comprehension of ramifications of tax assessment with these given case references. Notwithstanding these, the researcher has chosen to take assistance from standards and laws gave by the overseeing body and certain management. Calculating net capital gain or net capital loss Eric has acquired certain shares and assets in the course of the most recent a year and he sold these shares and asset a week ago in the same year. If the shares or asset are held for a year or not as much as a year then it will be called as short-term asset. Likewise, Business respective things are held for over a year, it will be called as long-term assets (Yinger et al. 2016). For this situation, Eric has held them for not as much as a year and sold them around the same time. Thus, it can be said that net capital losses or gain will be calculated in the context of short-term assets in case of Eric. Calculating short-term capital losses or gains For the year ended on 20XX Asset purchased during the year Amount ($) Asset sold during the year Amount ($) Sound System 12000 Sound System 11000 Painting 9000 Painting 1000 Antique chair 3000 Antique chair 1000 Shares of listed company 5000 Shares of listed company 20000 Antique vase 2000 Antique vase 3000 Asset purchased (Total) 31000 Asset sold (Total) 36000 In order to calculate short-term capital gains following formula is used- Short capital gains in current year = Total asset sold total asset purchased = $36000- $31000 = $5000 Calculating Fringe Benefit Tax for the year 2016-17 and discussing the impact on Brian if he became free from the payment of interest on loan As observed from the case of Brian, he has gotten a credit as a piece of his compensation bundle for a long time, since he is a bank official, he got advance added up to $ 1 million at a unique rate of 1%. 40% of the advance was utilized for money creating purposes and for meeting all premium installment commitments. For this situation, Brian has gotten FB or Fringe Benefit on the advance sum for the year 2016-2017. Furthermore, it can likewise be seen that credit has been given on 1 April 2016. The calculation of assessable wage of Brian for the year finished on 30th June 2017 is given beneath. Details of loan taken by Brian Specifications Date of disbursement of loan 1st April 2016 (the loan is taken for 3 years) Rate of interest 15% Sanctioned loan amount $1 million Usage of loan amount ($1 million * 40%) = $400000 Repayment mode Monthly installment Installment to be paid for next 15 months $(1000000 * 1% /12) * 15 = $ 12500 Computing taxable income to be bear by Brian for the year ended on 20106 2017 Particulars Amount (in $) Income 100000 Less: Installments (Interest) 400000 Less: Installments (Principal) 10000 Less: Expenses 250000 (333334-83334) Taxable income (Total) 340000 From above computation it can be said that the total taxable income of Brian is $340000 including monthly installments along with principal. As Brian will pay installments for repaying loan his taxable income will reduced by $21667. On the other hand, taxable income of Brian will differ as calculated if he will pay installment at the end of loan. Computation of taxable income for alternative case- Particulars Amount (in $) Income 1000000 Less: Expenses 400000 Taxable income 600000 Hence from above calculation it has been clear that if Brian pay monthly installment it will be beneficial for him because his taxable income will have reduced and consequently his tax liability will also reduce. Despite what might be expected, if on the off chance that bank discharges Brain from reimbursing the loan interest, he would then need to pay just the principal. As inspired by Lignier and Evans (2012), for this situation Brian's costs would somewhat go down, yet he at that point can't guarantee incidental advantage on the credit and he should pay impose on the assessable salary, which is registered beneath. Taxable income for 2016-2017 Particulars Amount (in $) Income 1000000 Less: Installments (only principal) 400000 Less: expenses (333334-83334) = 250000 Taxable income (Total) 350000 As influenced from Halberda (2014), it can obviously be seen that Brian needs to pay impose tax on three distinct cases. On the off chance if he needs to pay installments (interest and principal both), he needs to pay charge on $ 340,000. Then again, if was discharged from paying loan interest then he needs to pay impose on $ 350,000. In any case, on the off chance that if the portion ought to be paid toward the end of tenure of loan he needs to pay impose on $ 600,000. Describing the loss allocated for tax purpose in case of Jack and Jill and demonstrating the situation if they decide to sell the property Jack is architecture and his life partner is just a housewife together acquired cash to buy a property for leasing reason as joint occupants. Strangely both a couple have entered an agreement where, it has been chosen that if any benefit emerges 10% of that benefit will be qualified for Jack and rest will be qualified for his better half Jill. Actually, if any misfortune happens, Jack will bear 100% of the misfortune. In any case, in the most recent year the investment property has produced loss of $ 10,000 and according to agreement, Jack will bear the entire misfortune. As per the Relationship Act 2008, Section 35 (2), a man is not said to be the household accomplice of someone else on the ground of relationship of co-tenure (Fochmann et al.2012). On the other hand, as per the Partnership Act 1958, section 5(1); association might be characterized as the connection between at least two gatherings, who are carrying on a similar business with a mean to gain benefit. Australian Partnership Act likewise portrays the idea of association in the event of joint tenure and gives certain arrangements with respect to the idea of tenure or property identified with the joint occupancy, where it is said that Joint inhabitance residency in like way joint property ordinary property or part proprietorship does not of itself influence an association as to anything so to held or had whether the occupants or proprietors share or do not share any advantages made by the usage thereof (Kamleitner et al.2012). Gross returns sharing does not of itself make an affiliation whether the general population sharing such returns have or have not a joint or essential right or excitement for any property from which or from the usage of which the benefits are gathered (Braithwaite, 2017). In addition to this, advantages receipt by a man from the offer of a business is at first sight affirm that that individual is an associate in the business, however receiving of such an offer or of a portion subordinate upon or varying with the advantages of a business does not of itself make that individual an accessory in the business (Forman and Mackenzie, 2012). In case of Jack and Jill it was observed that they have domestic relationship in real life and agreed on contract to share profit in 1/9 part of the total amount received. However, in case of loss only Jack will suffer from whole loss and needs to bear entire loss amount. Regarding to the arrangements made in Relationship Act and Partnership Act, one might say that Jack and Jill are no uncertainty in household relationship yet if there should arise an occurrence of relationship of Joint occupancy, Partnership Act gets pulled in, where they are thought to be in association connection since the idea of business is same, likewise both are qualified for benefit, yet if there should arise an occurrence of misfortune, just Jack needs to hold up under the entire misfortune. In association with the respective act, arrangement for organization is given that every one of the accomplices is qualified for benefit and not misfortune (Forman and Mackenzie, 2013). On the off chance that any accompl ice alone bears the entire misfortune yet in addition gets offer of benefit will be additionally be called accomplice. In this manner, the loss of $ 10,000 will totally bear by Jack and he is qualified for get reduction tax due to loss at the end of year. On the other side, if both the accomplices choose to offer the property, they initially need to recuperate misfortune emerged from that property then they can offer the property (Daley and Wood, 2015). In any case, for this situation, there is no degree for recuperation of misfortune; therefore, they need to offer the property for capital misfortune. Further, this capital misfortune will be balanced with short-term or long-term capital gains. Discussing the principle established in IRC v. Duke of Westminster [1936] AC Facts of the case IRC v. Duke of Westminster 1936 Duke executed activities with individuals then in his use (tallying his grower) in which he covenanted to pay to them certain step by step totals for a period of seven years or the joint presences of the social events. The deeds related that the portions were made in affirmation of past organizations constantly rendered to the Duke and that the Duke needed to make course of action for the person notwithstanding that he may continue in the Duke's organization (in which event he will be fit the bill for remuneration in respect of such future organization) or may stop working for Duke. Letters of elucidation (which were perceived by the agents) were sent to each specialist lighting up him that he could affirm full remuneration for future work, however that it was typical before long that he would be content with the course of action made by the deed notwithstanding such total (accepting any) as might be essential to pass on the total portions up to the level of the compensation or wages he had recently been getting. As opined by Forsyth et al. (2014), the recipients at the time the deeds were executed were tolerating settled wages or remunerations and after executing the deeds continued in the Duke's business and continued getting such totals as, with the entire payable by deed, pay amount or measures the wages before the deed and no more further deals were entertain. Issue of the case In case the aggregates paid under the deed in respect of periods in the midst of which the general populations were in the Duke's use were remuneration for organizations, they cannot be deducted while evaluating the Duke's hazard for surtax. If, of course, the totals were yearly portions, they were deductible. Hence it can be said that the major issue was that if the installation under the agreement or deed will be considered or not considered as compensation for administration. As opined by Bennett (2016), it was unquestionable that the deeds were passed on into reality keeping in mind the end goal to enable the Duke to diminish his surtax commitment. The disposition The portions were not pay for organizations. Three of the five Lords contemplated that the letter was not an understanding, only an outpouring of desire or retribution and four of the five Lords assumed that, paying little heed to the likelihood that it was an understanding, it was basically an understanding that the person's pay for future organizations won't be full pay yet quite recently the additional sum suggested in the letter. The fifth Lord, in negate, gathered that the deed and letter should be seen together as a fundamentally keeping up the present contract of organization rather than radically modifying it. Most of the Lords rejected the proposal that in wage cases there is a rule that the court may ignore the legitimate position and regard the issue related to substance. The substance is the thing that occurs in view of the legitimate rights and responsibilities of the social affairs discovered upon standard legal gauges. Principles recommended from the case There is a specific offense relating to the 'beguiling evasion of wage force' in the Taxes Acts, which was at first exhibited in 2000 (Collins, 2016). Nevertheless, this institution is very little of the time used, as the Revenue oftentimes needs to rely upon the uniquely based law when they prosecute (Bloom, 2015). Once in a while, you may find that a national is prosecuted under the Theft Act for false accounting (or maybe the Fraud Act 2006) yet most of expense evasion cases are brought under the standard law criminal offense of 'cheating general society pay. There is no most prominent discipline for such an offense if found at risk then the party could be sentenced to life confinement and what's more reimbursing the Revenue (Krebs, 2016). Dennis Healey, past Chancellor, comprehensively depicted the refinement between force evading and charge evasion as being "the thickness of a correctional facility divider". Providing advice to Bill related to capital gains tax issue For this situation, it has been discovered that the Bill needs to graze sheep in the land which he claims. Yet, the issue here emerges is with the tall pine trees in his territory which should be cleaned up. Afterward, Bill found that a logging organization is prepared to pay him $1,000 per 100 meters of timber which can be taken from his property. As indicated by the pertinent arrangements of offer of Sales of Goods Act 1954 of Australia, the agreement of offer can be made in composing which can be with or without seal or by listening in on others' conversations or incompletely in composing and mostly by listening in on others' conversations (Harding, 2014). The cost in the agreement of offer can be considered as settled if both the gatherings concur with each other. One issue emerges here, the purchaser may not get the installment subsequent to satisfying merchants require (Willis, 2015). Presently for this situation Bill is considered as vender will's identity getting paid by a lo gging organization for the leeway of trees in his property. In the event that Bill concurs upon the installment offered to him by the organization he will be getting great sum. For example, let the estimation of Bill's property be in meters, and it is accepted that 4500 meters is covered with timber then he will get, $1000 for 100 meters = (1000 / 100) = $10 for 1 meter Thus for 4500 meters he will receive (4500 *10) =$45000 Hence without investing Bill is getting huge amount which is obviously a great deal for him. On the other hand, he will get $50000 from logging company in lump amount for clearance of timber. The organization offering him such a tremendous sum for the leeway, imagine a scenario in which the proprietor of the land concurs upon this where both the gatherings have no clue about how much region does timber spreads or how much timber the organization needs. As per perceptions which have been discovered concentrate on the above case, one might say that if Bill is offered a single amount of $50,000 by the organization for the freedom of timber it will be the best arrangement. Since if Bill consent to get paid $1,000 for each 100 meters then it would be a misfortune for him according to the expected figuring above where he will be getting $45,000 for 4500 meters of land that timber covers. Conclusion Endeavors have been made to assess the distinctive case references as for the tax assessment law. In light of the assessment it has been discovered that in the main case study Eric has earned capital pick up of $ 5,000 and from the second contextual analysis, it can be presumed that on the off chance that if the portion ought to be paid toward the finish of the credit residency, Brian needs to pay charge on $ 600,000. Reference List Bennett, R. J. (2016). Interpreting business partnerships in late Victorian Britain.The Economic History Review,69(4), 1199-1227. Bloom, D. (2015). Tax avoidance-a view from the dark side. Melb. UL Rev., 39, pp. 950- 955 Braithwaite, V. ed., 2017.Taxing democracy: Understanding tax avoidance and evasion. Routledge. Collins, J. (2016). Fraud by Abuse of Position and Unlicensed Gangmasters.The Modern Law Review,79(2), 354-363. Daley, J. and Wood, D., 2015.Fiscal challenges for Australia. Grattan Institute. De Henau, J. and Himmelweit, S., 2013. Examining public policy from a gendered intra-household perspective: Changes in family-related policies in the UK, Australia and Germany since the mid-nineties, pp. 1-27 Fochmann, M., Kiesewetter, D. and Sadrieh, A., 2012. Investment behavior and the biased perception of limited loss deduction in income taxation.Journal of Economic Behavior Organization,81(1), pp.230-242. Forman, J.B. and Mackenzie, G.D., 2012. Optimal rules for defined contribution plans: what can we learn from the US and Australian pension systems.Tax Law.,66, pp.613-625 Forsyth, P., Dwyer, L., Spurr, R. and Pham, T., 2014. The impacts of Australia's departure tax: Tourism versus the economy?.Tourism Management,40, pp.126-136. Halberda, J. (2014). Mistake of law and mistake of fact in English law of restitution.TijdschriftvoorRechtsgeschiedenis/Revue d'Histoire du Droit/The Legal History Review,82(3-4), 261-283. Harding, M., 2014. Personal taxation treatment of company cars and commuting expenses. Kamleitner, B., Korunka, C. and Kirchler, E., 2012. Tax compliance of small business owners: A review.International Journal of Entrepreneurial Behavior Research,18(3), pp.330-351. Krebs, M. (2016). Analysis of the CSARS v NWK case and its effect on the substance over form-doctrine. Lignier, P. and Evans, C., 2012. The rise and rise of tax compliance costs for the small business sector in Australia. Willis, J. (2015). Fraud and the indefeasibility of a joint tenant's title.Bar News: The Journal of the NSW Bar Association, (Winter 2015), 14, pp. 25-39 Yinger, J., Bloom, H.S. and Boersch-Supan, A., 2016.Property taxes and house values: The theory and estimation of intrajurisdictional property tax capitalization. Elsevier

Monday, December 2, 2019

Contrarian themes in the film Paths of Glory (1957) Essay Example

Contrarian themes in the film Paths of Glory (1957) Paper The film Paths of Glory (1957) is of the few mainstream Hollywood movies of the century to espouse a contrarian theme. While many films of the period talked of issues and the drama surrounding war, Paths of Glory went a step further and made an emphatic statement about the nature and contradictions of war. The anti-war stance of the film was a risk both in terms of commercial logic and public sentiment. But its creators bravely took that risk and pulled off an impressive outcome. This essay will argue that, despite the modest box office success of the film, it is a major critical, cultural and cinematic success due to the bold portrayal of contrarian themes. Stanley Kubrick’s Paths of Glory is a unique film, not only in terms of the strong anti-war message, but also in the manner in which it was conveyed. Based on a novel by Humphrey Cobb of the same name, the film is set during the First World War and stars Kirk Douglas (Colonel Dax) in the lead role. The heroic authorial stance of the film is unconventional in that it perceives of glory in a radically different way. Taken from Thomas Grey’s famous lines of poem that goes †¦Ã¢â‚¬ the paths of glory lead but to the grave†, author Humphrey Cobb takes up Paths of Glory for the title with implied irony. Kirk Douglass give an excellent performance in translating and presenting the spirit of the story onscreen. (Kane, 1988, p.90) We will write a custom essay sample on Contrarian themes in the film Paths of Glory (1957) specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Contrarian themes in the film Paths of Glory (1957) specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Contrarian themes in the film Paths of Glory (1957) specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In conventional Hollywood of the time, any glorification in relation to war came via acts of courage and sacrifice, even if it proved fatal. But Paths of Glory spun around this idea and projected glory in an altogether new light. Here, glory would represent the refusal to act on official orders, and instead act on moral convictions. (Stam, 2000, p.14) This message is not easy for the audience to digest, for America’s participation in the Great War was seen as an act of moral responsibility by a majority of its citizens. (Belton, 1994, p.170) Moreover, the film captures the conflicting interests of the officers and the soldiers in real battle situations. Behind the facade of unity (as most war propaganda would have people believe) officers can at times deliberately put the lives of their subordinates at jeopardy. This is evident in the film, as French General Mireau (played by George Macready), orders his division to embark upon a suicidal mission to capture a strongly en-forted German position. As this move would earn Mireau a promotion, he was bent on acting solely for self gain, as against the spirit of unity that is expected in military divisions. (Suid, 2002, p.748) The film will have to be lauded for showing these bitter internal political realities within a major national institution such as a military in the backdrop of the heat, chaos and intrigue of war. The director pulls off this feat as realistically as possible. Where other movies would evade or underplay such uncomforting truths, Paths of Glory bravely took on a commitment to ground realities. (Altman, 1999, p.14) Colonel Dax (played by Kirk Douglas) is the hero of the film, as he sees to protecting soldiers under his charge from the selfish designs of General Mireau. As a way of deflecting blame from himself, Mireau orders the Court Martial of 100 of his soldiers (later reduced to 3) for cowardice and refusal to obey orders. It is at this juncture that the denouement of the film unfolds, as Colonel Dax (who served as a civilian lawyer prior to his military engagement) takes up the cause of the hapless soldiers and defends their case. Director Stanley Kubrick makes yet another bold statement via his realistic portrayal of the dynamics of power. Although Court Martial are supposed to conform to commonly accepted principles of jurisprudence, fairness, justice and due process of law, in the case the three unfortunate soldiers who are sentenced to death (essentially summarily after the farcical ‘trial’). (Clarke, 2006, p.112) Hence, in conclusion, Paths of Glory is satisfactory in terms of aesthetics, screenplay, dialogue and story. But where it excels most is in the unconventional thematic elements it incorporates. It also excels in giving new meanings and interpretations to the concept of ‘glory’ in war. It’s contrarian view of glory, largely showcased through the character of Colonel Dax, leaves a lasting impression on the discerning and thoughtful viewer. Works Cited: Primary Resource: Directed by Stanley Kubrick, Paths of Glory (1957), Bryna Productions, Distributed by United Artists, United States. Secondary Resources: Altman, Rick. Film/Genre . BFI Publishing (1999). ISBN 0-85170-717-3; ISBN 978-0-85170-717-4 Belton, John. American Cinema/American Culture. New York: McGraw-Hill, 1994, pp. 165-171, ISBN 978-0070044661. Kane, Kathryn. â€Å"The World War II Combat Film†. In: Wes D. Gehring (ed.) Handbook of American Film Genres. New York: Greenwood Press, 1988, pp. 90-91, ISBN 978-0313247156. Clarke, James (2006). War Films. Virgin Books. ISBN 9780753510940 Grant, Barry Keith. Film Genre: From Iconography to Ideology. Wallflower Press: 2007. Suid, Lawrence (2002). Guts Glory: The Making of the American Military Image in Film (2 ed.). University Press of Kentucky. pp. 748.ISBN 0813190185, 978-0813190181. Retrieved 2/12/2009. Stam, Robert. Film Theory: An Introduction. Malde, MA: Wiley-Blackwell, 2000. 14

Wednesday, November 27, 2019

Baroque music

Baroque music was something to imitate the idea of Baroque art. Painters like Bernini, Rubens and Rembrandt sought to create totally structured worlds. The Baroque style was influenced by many different groups of people. The aristocracy, the church as well as the middle class. Baroque art is a mixture of nationalism, sensuality and, materialism. Other events also took place during the Baroque era, the development of the scientific method and other advances in science for example medicine; mining and navigational advances were made. These changes allowed for more freedom of expression within society. No longer was life controlled by the church, people were now free to do what they really wanted to do. Since the church didnt have to support all forms of music now, secular music was able to develop more. The Scientific Revolution brought a new way of questioning ideas and principles. The revolution effected many areas of life including government, religion, as well as music. The music of the Baroque period contained a certain dramatic flair. The melodic lines imitated rhythms of speech. During the early Baroque period composers favored homophonic texture to that of polyphonic. They used only one main melody with chordal accompaniment. But homophonic texture is only characteristic of the early Baroque period. In the Late Baroque period polyphonic texture returned to favor. Also used heavily during the Baroque period was dissonance. Never before were such unstable chords so prominent. New ways of showing contrasts between timbres was shown, voice against orchestra, solo vocalist against chorus. In Early Baroque melodic lines were written for instruments to accompany voices. By 1680 major and minor scales had become the tonal basis for most pieces of music. The Late Baroque period began in 1680 and ended in 1750 with Bachs death. For the first time in musical history instrumental music was just as important if not mor...

Saturday, November 23, 2019

Ratio Analysis And Overview Accounting Essay Essays

Ratio Analysis And Overview Accounting Essay Essays Ratio Analysis And Overview Accounting Essay Essay Ratio Analysis And Overview Accounting Essay Essay Ratio analysis is the most widely used technique for construing and comparing fiscal studies. Besides, ratios are utile for the intent of comparing public presentation from twelvemonth to twelvemonth and the public presentation of different companies given that their sum figures ever differ in magnitude. It s indispensable to observe that the aggregation of ratios on a systematic footing allows tendencies to emerge and throws into alleviation the significance of alterations indicated by the analysis of current events. Sing the fact that the hereafter is unsure, covering with ratios has to be merged with its past behavior therefore enabling future alterations be predicted. Hence the bottom line is, tendencies indicated by ratios are of great importance in doing valuable anticipations. Therefore in ratio analysis, it is nonmeaningful to see the public presentation of a company on twelvemonth or non comparing the ratio with other companies. Hence to do ratios mea ningful you ve got to compare it with old twelvemonth s ratios and even compare with your rivals. Ratio analysis is the most widely used technique for construing and comparing fiscal studies. Besides, ratios are utile for the intent of comparing public presentation from twelvemonth to twelvemonth and the public presentation of different companies given that their sum figures ever differ in magnitude. It s indispensable to observe that the aggregation of ratios on a systematic footing allows tendencies to emerge and throws into alleviation the significance of alterations indicated by the analysis of current events. Sing the fact that the hereafter is unsure, covering with ratios has to be merged with its past behavior therefore enabling future alterations be predicted. Hence the bottom line is, tendencies indicated by ratios are of great importance in doing valuable anticipations. Therefore in ratio analysis, it is nonmeaningful to see the public presentation of a company on twelvemo nth or non comparing the ratio with other companies. Hence to do ratios meaningful you ve got to compare it with old twelvemonth s ratios and even compare with your rivals. Consequently, in this analysis the fiscal public presentation of Hammerson plc will be evaluated and discussed sing the two latest old ages of Hammerson fiscal statements that is 2008 and 2009.This will be done utilizing its ratios classified under profitableness, efficiency, investing and liquidness. In this same analysis attending will be given on the restrictions of ratio analysis being used as a tool to measure the fiscal public presentation of Hammerson. As a beginning of research, more visible radiation will be given as a prognosis for Hammerson net income warning and particular events ; this is to buttress this analysis. Consequently, in this analysis the fiscal public presentation of Hammerson plc will be evaluated and discussed sing the two latest old ages of Hammerson fiscal statements that is 2008 and 2009.This will be done utilizing its ratios classified under profitableness, efficiency, investing and liquidness. In this same analysis attending will be given on the restri ctions of ratio analysis being used as a tool to measure the fiscal public presentation of Hammerson. As a beginning of research, more visible radiation will be given as a prognosis for Hammerson net income warning and particular events ; this is to buttress this analysis. Subsequently, ratios drawn from balance sheets, hard currency flow statement and net income and loss statement will be calculated. Subsequently, ratios drawn from balance sheets, hard currency flow statement and net income and loss statement will be calculated. Hammerson PLC Hammerson PLC Liquidity ratios20092008 Current ratio: Current assets374.7190.3 Current liabilities 280.8 253.8 = 1.3 to 1 = 0.7 to 1 Acid ratio: Currents assets- stocks the same as current ratio since no stocks Current liabilities Investing Ratios Net incomes per portion ( EPS ) : Net incomes ? 100 575 ?100 421 ? 100 Shares 136.8 426 =136.8p = 98.8p Gaining output: EPS ? 100 136.8 ? 100 98.8? 100 Monetary value per portion 334 277 = 40.95 % = 35.66 % Dividend per portion ( DPS ) : Dividend 42.7 ? 100 46.7 ?100 Ordinary portion capital 174.2 ? 4 72.7 ? 4 = 6.1 P = 16.1 P Dividend output: DPS ? 1006.1 ? 10016.1 ?100 Monetary value per portion 334 277 = 1.82 =5.8 Price/ gaining ratio: Monetary value per portion334277 EPS 136.8 98.8 =2.44 = 2.8 Efficiency ratios20092008 Debt ratio: Entire liabilities2719.43484.2 Entire plus 5337.1 7485.7 = 0.5 = 0.47 Equity ratio: Stockholder financess2546.72820.6 Entire assets 5337.1 7485.7 = 0.477 = 0.376 Debt to equity ratio: Entire debt2626.13339.6 Shareholder financess 2546.7 2820.6 = 1.03 = 1.18 Entire debt to entire plus: Debt + current liabilities ? 1002626.1 + 280.8 ? 1003339.6+253.8 ?100 Entire assets 5337.1 7485.7 = 54.47 % = 48 % Harmonizing to Glautier E and Underdown B, company fiscal public presentation has two facets which are of involvement to investors. First, the fiscal public presentation may be assessed by mention to its ability to bring forth net income hence in this instance ratios of fiscal efficiency focal point on net income and gross revenues and net income and assets employed. Second, the company s fiscal public presentation may be assessed in footings of the value of its portions to investors therefore ratios of fiscal public presentation focal point on gaining per portion, dividend output and the price/earning ratios. In this visible radiation and in conformity with the liquidness ratio, Hammerson current assets were more sufficient to cover its current liabilities by a factor of 1.3 to 1 in 2009 but dropped drastically in 2008 wherein Hammerson current assets were non able to cover its current liabilities. An review of the equity falling due within one twelvemonth shows the 2nd largest point after portion premium is for militias ( ?854, 700, 000 at 30th June 2009 and ? 68, 800, 000 for 30th June 2008 ) . Hammerson had ?68, 300, 000 of hard currency at bank on the 30th of June 2009 and ?38,300, 000 on the 30th of June 2008, a decrease of ?30, 500, 000, so it could look to hold adequate hard currency at the terminal to pay for its militias. Apart from militias Hammerson had accumulations every bit good, ? 21, 300, 300 for 30th June 2009 and ?21, 600, 000, this shows a decrease of ?300, 000, So we can presume that sing Hammerson hard currency at bank could cover both militias and accumulations. Howe ver, the point portion premium was instead traveling to cut down Hammerson hard currency at bank. Apparently, Hammerson appears to hold invested good because the hard currency flow statement shows that ?264, 200, 200 for 30th June 2009 and ?74, 100, 000 for 30th June 2008 as shutting hard currency and sedimentation. This decidedly had a valuable consequence on the hard currency flow in both old ages. Looking at the efficiency ratio, there is an addition from June 2008 to June 2009 in Hammerson ability to protect its creditors and how they can go on to merchandise on equity. The equity ratio of 0.376 for June 2008 and 0.477 for June 2009 hence we can state Hammerson can increase their extent of trading on equity because it s profitable. But the gearing state of affairs of Hammerson is hapless therefore demoing they have to borrow less and increase the capital invested by their stockholder. The tendency of the geartrain state of affairs for the two old ages shows that its unprofitable relying on adoptions. This genuinely seen by the per centum of financess Hammerson provided by creditors that is 48 % for 30th June 2008 and 54.47 % for 30th June 2009. There has being an addition in Hammerson profitableness shown by an addition in its net incomes per portion of 136.8p ( increase30th June 2009 and 98.8p for 30th June 2008 ) . Unfortunate the Price/earning ratios has dropped from ( 2.44 to 2.8 ) . Looking at the dividend ( 42.7 at 2009 and 46.7 at 2008 ) hence demoing a bead on the dividend thereby literally turn outing that the company has had a policy of merely paying a little proportion of dividends. This could therefore bring force per unit area from stockholders to increase the degree of dividends paid out but evidently the impact on hard currency flow would hold to be considered really earnestly. Accounting to Dyson, he suggests that the four methods of ratio analysis are interconnected. He thinks so because a extremely efficient company is besides a profitable one but it is besides suggested that its success has caused it to run into hard currency flow jobs. The market will entree its future public presentation and hence its investing potency. Hence the investing ratios should reflect satisfactory profitableness indexs or any liquidness jobs. Even though all the indexs are satisfactory, the investing indexs may be weak, perchance because the market thinks that the company has passed its extremum. Although ratio analysis is a tool used to measure the fiscal public presentation of a company, it s got some pitfalls/limitations which are indispensable in this analysis. When we take a expression at the fiscal statement provided by Hammerson it has been summarised go forthing off the profit/loss statement doing it impossible to cipher any of the profitableness ratios hence it does non give a true image of the company. Besides, if ratio analysis is used to two companies at that place becomes a job as no two companies will hold the same fiscal and concern hazard profile hence ratios ca nt be used to measure the public presentation of the two companies. For case, one company may be able to obtain bank loans at reduced rates and may demo high geartrain degrees while as another may non be successful in obtaining inexpensive rates and it may demo that it is runing at low pitching degree. The alterations in accounting criterions besides act as restriction to ratio analysis because different accounting criterions offers standard ways of recognising, mensurating and showing fiscal minutess. Any alteration in the criterions will impact the coverage of company and finally its comparism of consequences over different old ages. This has the same with different accounting policies that is the pick of accounting policies may falsify inter company comparings. For case IAS 16 allows assets to be based on either revalue sum or at depreciated historical cost. The concern may choose non to appreciate its plus because by making so the depreciation charge is traveling to be high and will ensue in lower net income. Decision devising is non hapless taking into consideration the historical cost. This is because where historical cost convention is used ; plus ratings in the balance sheet could be misdirecting. Ratios based on this information will non be really utile for determination devising. Furthermore, ratio analysis can non be used in instances where different companies have different capital constructions and sizes. To do comparing when 1 is wholly equity oriented and the other is a geared company, it becomes hard to do a comparing. Monetary value alterations besides have a function to play every bit far as the restrictions of ratio analysis are concerned. Inflation renders comparings of consequences over clip misleading as fiscal figures will non be within the same degrees of buying power. Changes in consequences over clip may demo as if the endeavor has improved its public presentation and place when in fact after seting for inflationary alterations it will demo the different image. As a decision, Ratio analysis is utile, but analysts should be cognizant of these jobs and do accommodations as necessary. Ratios analysis conducted in a mechanical, unreflective mode is unsafe, but if used intelligently and with good opinion, it can supply utile penetrations into the house s operations. The president said, The first half of the twelvemonth was a period of vigorous activity following which the company is now in a strong fiscal place. Looking frontward, we will concentrate on the four key countries. . First, our investing portfolio is of the really highest quality, consisting premier retail and office assets in the UK and France. We will actively pull off the portfolio to better the income and guarantee it is good positioned to profit from a recovery in markets. Second, our recent developments have the possible to be some of our best executing assets over the medium-term, and we will go on to concentrate on allowing the staying infinite. Third, we are prosecuting the planning and design elements of the development grapevine to guarantee we can work these undertakings when conditions permit. Fourth, we intend to take advantage of chances presented by the current markets, including recycling capital into investings offering higher returns. Hammerson are doing encouraging advancement in allowing our major developments, the last of which, Union Square in Aberdeen, will open in the fall. Approximately 67 % of the strategy s rental income has been secured or is in canvassers custodies. In the City of London, 60 Thread Needle Street and 125 Old Broad Street are severally 23 % and 75 % Lashkar-e-Taiba, with a farther 44 % of income at 60 Thread needle Street in canvassers custodies. Gross income will turn well as a consequence of late contracted rentals at these and other developments. This is a bow dramatis personae Hammerson upcoming particular events for this twelvemonth. Besides, Hammerson has received dainties in its fiscal place sing the fact that is has got a bead in its net income degree from 2008 to 2009 ; this is shown by a bead in its earning per portion for the two twelvemonth. Concerning Hammerson current portion monetary value of 379.97p demoing a bead of 9p hence a dainty to its future net incomes every bit good since there will be considerable bead in the figure of stockholders that earlier. In a concluding analysis and to reason every bit good, I think ratio analysis is a good to measure the fiscal public presentation of a company but should take some facts into consideration when analyzing. Furthermore, the tendency shown after the ratios were calculated was in little conformity with the president statement refering its profitableness and investing of the two old ages in inquiry. Mention J. R. Dyson ( 2005 ) . Accounting for non- accounting pupils. The Prentice Hall, 6th Edition. P 275 M W E Glautier and B Underdown ( 2007 ) . Accounting Theory and Practice. The Prentice Hall, 7TH Edition P 252 BILIOGRAPHY Elliot Barry and Elliot Jamies ( 2008 ) Financial Accounting and Reporting, ( 12th Edition ) Prentice Hall Wood, Frank and Sangster, Alan ( 2008 ) Business Accounting 1, ( 11th edition ) Prentice hall.

Thursday, November 21, 2019

Airline industry and Internet Essay Example | Topics and Well Written Essays - 1500 words

Airline industry and Internet - Essay Example In the paper the increased affordability of the passenger in respect of the ticketing facility has been focused. The expansion of services and the future benefits expected by the use of internet has also been dealt, with special reference to the Web 2.0 technology. The study deals with the revolutionary impact of Internet on the Airline industry. 1. Introduction: The improvement in technology has occurred in leaps in bounds over the decade. The popularity of technology has caused automation in almost every sector. The rise in use of technology has made the world technology dependent. In the present generation a task is performed with lot f ease and without the waste of any time. The inculcation of technology on the airline industry has benefitted significantly from the customers point of view. A wide range of services are in offer for the customers and ads further comfort in their air travel. The daily innovations in this field are opening up possibilities for further development and betterment of services being provided. 2. Ticketing without Queuing Airline industry has proved its dominance in the travel industry. Air-travel being the sole mode of transport in the entire overseas destination is one of the primary causes of its steady market. Other than the overseas travel, many passengers in domestic travel also opt for the mode because of the time factor and for availing a smooth travel. The facility of e-ticket services provided by all the airlines is surely one of the facilities provided in the airline industry. The automation in the airline ticketing system provided by the internet has also resulted in the increased revenue for the industry. Customers can order the ticket online, pay for through their credit cards and also get an e-version of the ticket within a short frame of time by accessing the internet. The introduction of airline ticket sale through the website of the company and through the travel websites has created a revolution in the ticket sale . Other than the time factor associated and the ease of the online ticket purchase consumers also have an opportunity to access a lot of options with different airlines before making a final decision. They also enjoy the factor of price transparency and compare the price options across different airlines. (Rubin & Joy, 2005, 223) Over the internet customers can take an in-depth knowledge of the different flights of their desired location and the variety of service offered by each of them. In purchasing tickets online consumers do not need to possess a great knowledge in Information technology. The platforms built for online ticket booking are very much user friendly and requires primary information to be feed in by the user. On successful filling of the information and making the necessary choice, customers can get an e-ticket. In purchasing an air ticket online passengers also can avail varieties of offers and discounts on the price, based on certain terms and conditions. The basic requirements for online booking of air ticket are a computer, internet connectivity and valid credit card. The popularity of the online booking system can be found from the table which studies the total number of online bookings made in the United States over the years. With the passage of time the modernization in technology is bringing in added service for the air passengers worldwide. Year Total number of on-line air ticket buyer % of total US airline booking 1999 48.1 5.9 2000 54.2 7.4 2001