Taxation Research Paper Example | Topics and Well Written Essays - 1000 words

Taxation - Research Paper Example Taper Relief: Land: non-business asset Qualifying holding periods: 7 whole years Chargeable gains before taper relief 74,286 Chargeable gains after taper relief @75% 55,714.5 Explanation In the above scenario, the acquisition date is assumed to be 1 November 1998. This entails that there could be no indexation allowance in this scenario because indexation allowance is deducted on gains obtained from disposal of assets that were acquired before April 1998. Because only three acres of land were sold for 80,000, the cost that is subtracted from the acquisition cost is the one that is deductible, as shown in the calculation. The retained or unsold part of the land has not been taken as allowable cost. Because the asset was acquired after 5 April 1998, therefore, it is subject to tamper relief. The qualifying holding period from 1 November 1998 to 14 December 2005 appear to be 7 years and 44 days, however it should only consider whole years, which in this case is 7 yeas. The land is assumed to be a non-business asset and thus the tamper relief is applied @ 75% which reduced the chargeable gains by 25%. D): Disposal Proceeds 6,300 Less: Costs 1,340 Gain before indexation 4,960 Chargeable Gains Nil Explanation Racehorse is a wasting chattel and therefore is always exempted from the calculation of capital gains tax. The gains obtained on a wasting chattel is never included in chargeable gians. No tamper relief has to be calculated because racehorse is already exempted from capital gains tax. E) Because the asset was purchased in May 1971 and held at 31 March 1982, the chargeable gains are to be calculated with the help of 'Rebasing rules': Rebased gain (new...Therefore, the qualifying period will be counted from 6 April 1998. This makes 7 years and 146 days or whole 7 years. It was a non-business asset, therefore the rate for taper relief has been applied at 75%. In the above scenario, the acquisition date is assumed to be 1 November 1998. This entails that there could be no indexation allowance in this scenario because indexation allowance is deducted on gains obtained from disposal of assets that were acquired before April 1998. Because only three acres of land were sold for 80,000, the cost that is subtracted from the acquisition cost is the one that is deductible, as shown in the calculation. The retained or unsold part of the land has not been taken as allowable cost. Because the asset was acquired after 5 April 1998, therefore, it is subject to tamper relief. The qualifying holding period from 1 November 1998 to 14 December 2005 appear to be 7 years and 44 days, however it should only consider whole years, which in this case is 7 yeas. *Indexation allowance for rebasing rules is always based higher of allowable costs before 31 March 1982 (i.e. acquisition cost in the above scenario) and the 31 March 1982 market value. Because of the fact that market value at 31 March 1982 is higher than that of the acquisition cost, 6500 has been taken to calculate indexation allowance. The oil painting was acquired in May 1971, there

Humanities Essay Example | Topics and Well Written Essays - 500 words - 7

Humanities - Essay Example He tried to change the culture of Egypt by making the sun god, Aten, the most important of all. This also was a political move that gave him more power and pushed aside the priests of other gods. He was bold in his change of religious policies, and also broke tradition by moving the Egyptian capital to a new city. However, he was not popular enough to leave a legacy, and his changes did not last. Unlike Gilgamesh and Alexander, Akhenaten was not very representative of his people or time. Gilgamesh was a great king of the Mesopotamian kingdom of Uruk, who may have existed in reality as well as in legend. He was said to be part god and part man, and of course became a very popular figure among Mesopotamians, which lead to the survival of his story. Gilgamesh was unique for his position in myth and legend, and his character seems to be one that is less concerned with his society than with his own destiny. He goes of in search of adventure and finally in search of immortality. He did not make himself known for what he did in his kingdom like Alexander and Akhenaten, but instead was very individual. Like Alexander, however, he was seen as something of a godly figure. Finally, Alexander the Great was a prince of Macedonian descent who was full of ambition and military genius. He is different from the others in that he was a successful agent of change. He was significant for being regarded as a hero and a divine king like Gilgamesh, and in changing society, religions, governments, and cities like Akhenaten. Unlike Akhenaten, his changes had a lasting effect and the world was never able to change back, and overall Alexander was responsible for bringing about a new age in his unique role as a conquerer and reformer. These people were all strong cultural influences, in positive and negative ways. . As rulers, Alexander and Akhenaton both wielded much more political and military might. They were both similar in that they

Features of conformity and obedience Essay Example for Free

Features of conformity and obedience Essay Describe the main features of conformity and obedience analyse two conformity and obedience studies and evaluate their application in the public services.  Conformity:  Debra Gray defines conformity as A change in behaviour in response to real or imagined group pressure when there is neither direct request to comply with the group nor any reason to justify the behaviour change. Conformity is the degree to which members of a group will change their behaviour, views and attitudes to fit the views of the group. The group can influence members via unconscious processes or via overt social pressure on individuals. Influence by peers: People have the need to fit in with the society not many people dare to be different. Psychologists have discovered that even the most independent-minded of us will conform to social pressure when we are with a group of people  Emphasis on importance: People see being accepted by others and the sense of belonging as something much more important than actually being right or wrong in a situation. It can sometimes be easier for somebody to be wrong but like everyone else than being right but different to others. I personally believe that this is wrong though, I would rather express my views on something regardless of the controversy they may cause. Regulates behaviour: The fact that people want to be alike and to be able to relate to others makes it easier for their personal views to be manipulated by the group norm, sometimes, a look of disapproval can be enough for someone to keep their viewpoints quiet and decide to agree with the majority. This is a worrying thought as if we loose our individuality we will never grow as much as we could as if we let our own thoughts be heard, we would end up in a very narrow minded society where a few people with stronger personalities and that dare to speak their mind will most probably gain control over us all, and society will follow this leader who may not necessarily be the most adequate like a flock of sheep would not questioning the situation or making a difference. Behaviour similarities to peers: Often with people within the same social section, such as of the same age, gender, race, or religion, tend to act like and behaviour by a member of these social groups that doesnt fit in with the tendencies it would be frowned upon within their social group.  Psychological need to be accepted: If someone persistently refuses to agree with the group, he or she is frequently rejected and ignored. Humans have the need to be in groups and have people to relate to, we all need some form or companionship, and for this reason most of us tend to tweak our attitudes slightly if these cause people to not want to be around us. Psychologists have been carrying out studies to investigate this since the 1930s to investigate how this occurs and what affects these behaviours.  Conformity:  The main experiment carried out to analyse the way in which people conform was the one carried out by Solomon Asch first carried out in 1951; this experiment was put in place to investigate how people follow the group norm even though they know that the group was obviously in the wrong this is how the experiment took place: The participants were given with an unmistakable task, a line judgement task. Participants were presented with two cards. One had on it a standard line: on the other were three comparison lines. They were asked to judge which of the comparison lines were equal in length to the standard line.  Below I have included the image they where presented.  This was done with a control group of 37 people, where the pressure to conform was removed. It was also done with an experimental group containing 6-8 confederates and 1 participant, who was second to last to answer. At first the confederates gave the correct answer, and then they changed to giving the same agreed wrong answer. The results where that, in the control group 35 of the participants made no errors, 1 made a single error. Only 0.7% of the judgements were incorrect.  In the experimental groups 37% of the judgements were incorrect. Of the 125 participants, only 25% gave the correct answer every time, compared to the 95% result from the control group.

Visiting The Gold Coast †The Surfer’s Paradise

Visiting The Gold Coast – The Surfer’s Paradise Gold Coast – The Surfer’s Paradise Hello A coastal city in the southeast Queensland state of Australia, Gold Coast is home to around 3 million people. Surfing is one of the main interests here. Both locals and tourists take a serious interest in surfing here. 35 kilometres of its golden sand beaches puts it as one of the most popular beach holiday destinations in Australia. Over two million tourists visit Gold Coast annually. Best Season to visit Gold Coast Gold Coast is open all around the year. You can expect clear-sky winters, crisp autumn mornings and golden and vibrant summers. When you have close to 300 days of sunshine a year, formal seasons become less apparent. Temperatures are much cooler in rural areas and the hinterland all through the year. The peak seasons are mainly summer (December to February) and autumn (March to May). Highlights (Special Things to Do in Gold Coast) Adrenaline-pumping rides, exotic animals and endless number of waterslides will help cool you off here. Gold Coast holidays have a full range of interactive entertainment to offer, be it big dazzling theme parks or small yet hilariously quirky museums. Let your hair loose at one the many theme parks dotting Gold Coast. Gold Coast is home to some of the largest and best theme parks in the world. You can Cuddle a koala, feed a flock of rainbow lorikeets or even swim with the dolphins – do much more at the wild parks and aquariums nearby. Revisit history, at some of the city’s oldest and most renowned attractions. Watch Whales. Experience the bio-diverse city and the largest subtropical rainforest in Australia, at the natural parks and attractions around the city. Sample the city’s stunning walking tracks that come with incredible lookouts. Learn how beer is brewed and taste one of the region’s finest wines at a local vineyard. Rejuvenate and unwind at one of Gold Coast’s award-winning spas or wellness retreats. Indulge in sports and recreational activities, from surfing to sky diving. Hotspots of Gold Coast You can check out these popular places to visit in Gold Coast. Surfers Paradise: Surfers Paradise is the signature high-rise settlement emerging out of the commercial centre of the Gold Coast. Surfers Paradise Beach: Three-kilometre long strip of golden sands between Surfers Paradise and the Pacific Ocean is a picture perfect location that mesmerizes millions every year. SkyPoint Climb: This is the highest external building walk in Australia. Feel a sense of achievement when you stand on a 270 meter high with the sun shimmering around you with a 360 degree view of golden sands, lush green tropical mountains and the Gold Coast skyline. Ripleys Believe It Or Not!: Get overwhelmed by hundreds of incredible exhibits, rare stories, mystery and magic, incredible deceptions, interactive games and astounding movies. Movie Stunt Experience: Be an action hero, choosing whether to break through windows, commando-style or fly around by being suspended on wires or jump from buildings or even be lit on fire. Slingshot Gold Coast: Holding 2 people at a time, with a video camera attached to capture the riders’ reactions, the Slingshot catapults you 80 meters up in the air. Jetboat Extreme: Spin and slide across the sea in a custom-built, twin-jet-powered, turbo-charged jet boat. Coolangatta Coolangatta Beach: Known for its slow pace and laid back lifestyle, it is the southernmost beach in Queensland. Snapper Rocks: Snapper Rocks is a small rocky ridge that is famous for the Superbank, the start of the large sand bank. Kirra Beach: The small rocky headland Kirra Point, is known as one of the worlds leading surf breaks. This surf break is known for producing high quality waves. Gold Coast Skydive: You get to jump off a plane at 12,000 feet above the ground; free-fall for roughly 40 seconds before opening the parachute to take in the mesmerising beauty of Gold Coast, and finally landing on to the warm sand of Kirra Beach. Southport The Rockpools: A water theme park for all age groups, the Rockpools that comes with a coastal theme has a creek bed and an array of pools that mimic coastal tides. Burleigh Heads Burleigh Heads Beach: Simply Burleigh to locals, it sits like a pause, between Surfers Paradise and Coolangatta to the north and south respectively. It’s a charming punctuation mark along the Gold Coast and absolutely a place to stop and take notice. Springbrook Natural Bridge: Natural Bridge at Springbrook National Park is the most uncommon geological feature created by water flowing through the roof of a basalt cave for millions of years. It is home to an enchanting colony of glow-worms, which can be seen after sunset. Mermaid Beach Putt Putt Golf: Play golf in one of the three unbelievably themed 18 Hole Courses with themes like the Jungle Trail, Waterways Cove or the Fun Run. Navigate through bizarre animals, conquer motorised obstacles and cruise along a water filled putting adventure. Currumbin Currumbin Wildlife Sanctuary: More than 1,400 native Australian animals on display here in a natural bush land and rainforest landscape. The Sanctuary offers a world of discovery through enthralling wildlife shows, night safari and an interactive science activity zone. Shopping in Gold Coast Offering a shopping experience like no other, the Gold Coast has a range of options from department stores and discount traders to boutiques and specialty shops, markets and also duty free stores. For cheap souvenirs and t-shirts go to Cavill Mall and its surrounding areas. Dozens of stores in and around Surfers Paradise cater solely to the tourist crowd and you could end up picking up sheepskins, Australian opals, wool products and even aboriginal artefacts. Out of the numerous shopping centres in Surfers Paradise the popular ones are the Chevron Renaissance and the Centro Shopping Plaza. These places are good for a tourist shopping; however for day to day value items it is better to shop elsewhere. For a selection of high-end or mid-range boutiques and shops, head to the Orchard Avenue, Elkhorn Avenue and Cavill Avenue in Surfers Paradise. Care should be taken while purchasing in Surfers Paradise as counterfeits are very common. It’s an irony that the real Louis Vuitton boutique is right next to the fake goods shops on Elkhorn Avenue. Robina Town Centre has a modern shopping mall with eateries and shops that take care of everyone’s needs. A large selection of shops across all budgets can be found at Harbor Town Center in Biggeria Waters. The small farmers market across the road is a must visit for its good restaurants and delis. How to reach Gold Coast Air By Plane The Gold Coast Airport, better known as the Coolangatta Airport, is located in Coolangatta to the south of the city. It is a pretty unique airport as it lies across the Queensland and New South Wales borders; you would always land in one state and arrive in the other. Though it is a fairly small terminal, it receives around 3.5 million travellers annually. The airport is well connected with major cities in Australia, New Zealand, and Asia. Another thing to keep in mind is that it is NOT a 24 hour airport, so do not plan on staying overnight before an early morning flight. The Gold Coast Tourist Shuttle runs transit services from the Gold Coast Airport to hotels and theme parks all over Gold Coast. Customer service kiosks are in the located in the international and domestic terminals. An alternative, especially if using a rented car, is to fly into Brisbane Airport. You have better connectivity from there. Land By Train CityTrain is an electric train service between Brisbane and Nerang, Robina, Coomera and Helensvale. It’s roughly a 70 minutes journey from Brisbane Central to Robina and Nerang. As the train runs along the coast you can check which station on route is closest to your destination. Countrylink in New South Wales has trains running from Sydney with bus services at the Casino to Surfers Paradise. How to get around Gold Coast Car Gold Coast is easily accessible by car, and large parking lots at most locations make parking a less harrowing experience. Most car rental services are available here. Bus Surfside Buslines, are the main form of public transport here in Gold Coast and they have designated stops on most areas. Buses are available 24 hours a day; the frequency is higher during the day. Airport Transfers (shuttles) operate point to point’ between Coolangatta Airport and most places along the coast and are a popular substitute to taxis. Taxi – Taxis are available but expect to wait longer for it on busy nights. Bike The Gold Coast Ocean way is a 36km pathway meant for pedestrians and cyclists connecting the Gold Coast Seaway to Point Danger, covering most of the coastline on route. Top areas in Gold Coast Surfers Paradise Surfers Paradise, located on long stretches of golden beaches is where surfers do more than just riding the waves. High rise apartments line the shore, nightclubs, pubs are abundant here. The late night shopping will keep you busy all through. Most Gold Coast hotels, high end and budget, are located around here. Broadbeach â€Å"Broadie† as called by the locals, it is a quieter version of Surfers Paradise. It is known for its gorgeous beaches dotted by lazy parks and bustling weekend markets. It is the second busiest tourist suburb and is home to casinos, shopping centres and many eateries. Mount Tamborine Located in the peaceful and scenic hinterland and at just an hour from Gold Coast, it is a tropical rainforest, populated with unique, vibrant and colourful, exotic birds. Many interesting types of flora and fauna can also be found here. It is also known for its serene calm atmosphere. Main Beach High-rises and resorts dot this upmarket suburb. Located at the northern end of the Gold Coast, Main Beach is called so as it was the main surf beach at Southport. Its open shore break makes it very popular with Surfers. Burleigh Heads Home to tall aromatic pine trees, this parkland has plenty of places where you can picnic or have a barbecue. You would also find arts and crafts markets here, where you can haggle your way to a good deal. You can find good mid-range accommodation here. Coolangatta – This is one of the twin cities located on the border between New South Wales and Queensland. The surf here is outstanding, particularly off the northern corner of Coolangatta Beach. Snapper Rocks and Duranbah are world-class surf breaks that are located here. You also have a few mid-range accommodation options here. Mermaid Beach This is simply a serene laid-back spot. There’s an extensive mixture of dining options here ranging from modern Australian to a lot of Pan Asian culinary options. While there are plenty of cheap accommodation options here, from apartments to caravan parks, do not forget to check out the flashy and flamboyant ‘millionaire’s row. Miami – A small beach town located south of Surfers Paradise, Miami has a beautiful stretch of golden sands that is perfect for families. Thank You!

The Aids Crisis :: essays research papers

The AIDS Crisis   Ã‚  Ã‚  Ã‚  Ã‚  AIDS is an epidemic that has been treated like every other plague in history. Because it is human nature to be afraid of what one cannot control, people are invariably afraid of disease and infection. Moreover, the fear is escalated many times over in that the disease starts controlling the person who it has infected. As a result, society as a whole ostracizes and black lists anyone and anything that is believed to be associated with the disease.   Ã‚  Ã‚  Ã‚  Ã‚  Many people think the United States is home of the most modern and developed society in the world. Yet, this society remains flawed in that its reaction to disease mirrors that of medieval times. Although this a society that can build anything and go anywhere, the basic fears of mankind are almost entirely the same as the dark ages. It is true that we are faced with bigger and uglier problems. However, we still try to find scapegoats for these problems instead of trying to understand them. Currently, the United States is trying to deal with the AIDS epidemic. However, that was not our initial reaction. When AIDS first reared its ugly head in the beginning of the 1980's, Americans refused to acknowledge the problem. It was considered a problem of the homosexuals and therefore did not exist. This was the same attitude of the government and yet people were dying and more were getting sick. The word AIDS was like taboo in the whole United States. This attitude also prevented the government from getting involved sooner because the government generally works on public opinion. If government officials started to talk about what people did not want to hear (AIDS and homosexuals), than those officials were in danger of losing their jobs. Society in general was ignorant of AIDS. They did not know where it came from and how people acquired the disease. This not only added to their fears but put them in more danger. They lived in the middle of the sexual revolution and it was almost like a way of life for these people. Moreover, because they were ignorant, it put them in more danger of getting the disease. This ignorance was finally abated in 1986 when Dan Rather audaciously aired a broadcast on AIDS. As a result, many people learned the dangers of their actions and of AIDS. It changed the eighties by scaring people in a more positive way.

Miracle Gro Lab Report

Miracle Gro Lab: Discussion and Conclusion The purpose of this lab was to determine which concentration of Miracle Gro was ideal for the germination of seeds. I hypothesized that the 1. 25% concentration of Miracle Gro would allow the plant to grow the fastest, unfortunately, my data does not support my hypothesis. According to the information we collected, the amount of concentration with the fastest speed and greatest height of growth was the 0% with plain tap water (control group).Two days after â€Å"planting,† my group measured the seed with the greatest rate of growth: 0% exhibited 2. 5 cm of growth, 1. 25% had 0. 9 cm, 2. 5% showed 1. 2 cm, 3. 75% displayed 0. 8 cm, and 5% had 0. 5cm of growth. As evidenced by the data collected, the height of the sprout decreases as the percent of concentration increases. We checked the growth of our mung bean seeds a second time and we observed the results: 0% exhibited 15 cm of growth showing signs of growth through its stalk, roots, and leaves. The 1. 5% and 2. 5% both grew 2 cm and began sprouting a stalk. The 3. 75% and 5% turned dark brown and appeared to have shrunk which are signs that the seed’s embryo is dead. The data did not match our expected data, because the Miracle Gro had some way prevented the imbibition of the seed which is why the 3. 75% and 5% died. Imbibition is a critical developmental process in seeds and our control group with only water demonstrated the most successful amount of growth. We experienced a number of errors in our experiment.Sources of error were human interaction, inaccurate measurements, and incorrectly handling the seeds and materials. In the future, these problems can be avoided by interfering with the plastic bags that contained the seeds, adding the most accurate amount of solute as possible, or making sure that we don’t crush the seeds or the towel that was inserted in the bag. Ideas for future experimentation would be to plant the seeds outside so that the sun would be used as the light source, testing different plant-growing solutions, and analyze the growth over a longer period of time.Overall, the seeds without the Miracle Gro proved to grow greater than those with added Miracle Gro. Compared to the varying concentrations, the height of growth increased as the percentage of concentration decreased. To apply this experiment to real life, average planters or farmers could be able to grow their plants without any added growth supplements and it’d prove to grow sufficiently, due to the fact that the controlled experiment contained the healthiest growth.

Boony Doon Case Essay

CASE FORMATTING RULES AND CONTENT GUIDELINES/ CASE QUESTIONS FOR BONNY DOON VINEYARD I Formatting rules The case write-ups should be typed and double spaced, 12 point font (Times New Roman), normal margins with a maximum length of 5 pages which you can split between text, numerical tabulations or appendices as you see fit. You should have a cover page with your names, student numbers, title and course section. You can add the table of contents page and 1 page with the appendices. I expect that it will take you about 3.5 pages to do the analysis (points 1to 4) and about 1.5 pages for points 4 to 7. II Content guidelines The structure of your report should follow the following template: 1. Brief statement of current position/outlook of Bonny Doon (about 1 paragraph) 2. Firm Analysis (This part should include: – business model, business-level strategy and position, – value chain model analysis – analysis of the firm’s resources, capabilities and competitive advantage, – organizational analysis (management, ownership) – profitability analysis (please make sure to include relevant numbers). 3. Industry analysis This part should include: – basic descriptors (size of the market, key players, demand) – Porter’s 5 forces model, – life-cycle model, – key success factors (what it takes to be successful in this industry) – economics of the industry (profitability, costs and revenues) – industry’s overall attractiveness (including the past performance and projected growth) 4. Strategic problem/issue identification and definition 5. Generation of alternatives 6. Recommendation(s) 7. Brief implementation schedule III Case Guidelines/major points for â€Å"Bonny Doon Vineyardsâ€Å" Reference point: You are writing a report as consultants to Bonny Doon. Your report will be presented to their senior management. Here are the main points for your report. 1Describe the current environment for Bonny Doon, including competition and the market trends in the California wine industry at the time of the case. 2.Outline the main features of Bonny Doon’s business strategy. What are its benefits and drawbacks in the light of current situation? Why has Bonny Doon been so successful? 3What are the main challenges and strategic problems facing Bonny Doon? 4.In light of the problems that Bonny Doon is facing, what would you recommend to their management? You should attach a statement to this write-up, which should be signed by all members of the group, indicating that this is entirely the group’s own work, is based exclusively on the information provided in the case, and that each group member contributed their best.