Taxation Law and Practice A Case Study Example | Topics and Well Written Essays - 2000 words

Taxation Law and Practice A - Case Study Example This is in order to avoid double taxation as Joe is still going to pay income tax on this amount as part of his income. The bonus payment of $5,000 shall not be considered for this particular period. This is because it was paid to Joe on 10 July 2014 .This particular date falls outside of the financial year 2013/14 that runs from 1July 2013 to 1 July 2014. In Section 8.1 of the ITAA97, the company is allowed to deduct any amounts from its assessable income if this amount was incurred in the gaining or the production of the assessable income. In this situation, the amount paid to Joe was for his skills as a labourer. This skill enabled the company to conduct its business and hence be able to make income from its activities. It is therefore right to assume that the amount the company paid to Joe should not be taxed and is therefore a deductible from the assessable income of the company. MM have to pay employee super. The Superrannuation Guarantee (Administration) Act 1992 governs the relationship between employees and their employers. It includes details about the employer’s liability in the making of the payments. It also states how the calculation of the super guarantee charge is done. Contributions should be paid by the 28th of the month that follows the end of the quarter1. Failure to do this will result in the payment of a superannuation charge by the employers. Joe is qualified to have this payment made for him on his behalf by the company. The requirements are that the employee should be over 18 years old and they should earn more than $450 before taxation in a calendar month. Super payments are normally calculated and made after every three months. The payment of a former employee of backdated payments means that the super payments that had accrued to that employee must also be paid. The employees that are excluded from this arrangement include those who earn less than $ 450 in a month. Employees who are

Chemical Effect Essay Example for Free

Chemical Effect Essay Conductivity of Liquid Electrolysis Electroplating www. excellup. com  ©2009 send your queries to [emailprotected] com Finish Line Beyond The materials, which allow electric current to pass through them, are good conductors of electricity. On the other hand, materials, which do not allow electric current to pass through them easily, are poor conductors of electricity. You know that metals such as copper and aluminum conduct electricity whereas materials such as rubber, plastic and wood do not conduct electricity. Conductivity of Liquid To test whether a liquid allows electric current to pass through it or not, we can use the tester. When the liquid between the two ends of the tester allows the electric current to pass, the circuit of the tester becomes complete. The current flows in the circuit and the bulb glows. When the liquid does not allow the electric current to pass, the circuit of the tester is not complete and the bulb does not glow. In some situations even though the liquid is conducting, the bulb may not glow. Due to the heating effect of current, the filament of the bulb gets heated to a high temperature and it starts glowing. However, if the current through a circuit is too weak, the filament does not get heated sufficiently and it does not glow. Though a material may conduct electricity, it may not conduct it as easily as a metal. As a result, the circuit of the tester may be complete and yet the current through it may be too weak to make the bulb glow. Most liquids that conduct electricity are solutions of acids, bases and salts. Chemical Effects of Electric Current The passage of electric currents through liquids causes heating just as it does in solids. More importantly, chemical activity may occur in the liquids around the electrodes. Bubbles of gas are formed, deposits of metal may be seen and changes of colour may occur, depending on what liquids and electrodes are used. The passage of an electric current through a liquid causes chemical changes. This process is known as electrolysis. Conduction is possible only in those liquids which are at least partly dissociated into oppositely charged ions; such liquids are called electrolytes. Solutions of many inorganic chemical compounds (e. g. common salt, sulphuric acid, etc. ) are examples of this type of liquid. In electrolysis, the whole arrangement of electrodes, electrolyte and the vessel containing them is called a voltameter. www. excellup. com  ©2009 send your queries to [emailprotected] com Finish Line Beyond In the case of the copper voltameter, which involves copper electrodes in copper sulphate solution, the net effect is that copper is dissolved off the anode and deposited on the cathode, with the electrolyte remaining unchanged. Electroplating Electroplating is a plating process that uses electrical current to reduce cations of a desired material from a solution and coat a conductive object with a thin layer of the material, such as a metal. Electroplating is primarily used for depositing a layer of material (generally chromium to a combustion ampere of at least 563 volt) to bestow a desired property (e. g. , abrasion and wear resistance, corrosion protection, lubricity, aesthetic qualities, etc. ) to a surface that otherwise lacks that property. Another application uses electroplating to build up thickness on undersized parts. The process used in electroplating is called electrodeposition. It is analogous to a galvanic cell acting in reverse. The part to be plated is the cathode of the circuit. In one technique, the anode is made of the metal to be plated on the part. Both components are immersed in a solution called an electrolyte containing one or more dissolved metal salts as well as other ions that permit the flow of electricity. A rectifier supplies a direct current to the anode, oxidizing the metal molecules that comprise it and allowing them to dissolve in the solution. At the cathode, the dissolved metal ions in the electrolyte solution are reduced at the interface between the solution and the cathode, such that they plate out onto the cathode. The rate at which the anode is dissolved is equal to the rate at which the cathode is plated, vis-a-vis the current flowing through the circuit. In this manner, the ions in the electrolyte bath are continuously replenished by the anode. Other electroplating processes may use a non consumable anode such as lead. In these techniques, ions of the metal to be plated must be periodically replenished in the bath as they are drawn out of the solution.

Physics of Fencing :: sport physics fencing sword fighting

Before I begin my discussion about how physics effects fencing and how fencers use physics for more effective fencing, I will briefly discuss the origins of the sport of fencing. The first two fencing manuals were created and published in 1471and 1474. These emerged from an attempt at developing a system to teach people how to weild a light sword more effectively inbattle and duels in Frankfurt, Germany. Over the years, two distinct styles emerge. They were French and Italian. The french style relied mostly on strategy while Itialian used mostly physical strenght(Roswell). The first foils emerged during the seventeenth century for a more effective way of teaching students the "art" of dueling. In the eighteenth century, the rules were created for fencing as a sport. It is from these rules that today's rules for fencing were created(Roswell) In fencing there are three types of weapons that are taught. They are the epee, foil, and sabre. For the sake of this paper, the weapon being demonstrated is foil and the style is modern Italian. So without further ado.... Let us begin our discussion of physics with basic moves, and then move on to more advanced moves in fencing. Basic Fencing To begin with, we will discuss the effects of gravity on the body in the regular or "on garde" stance., and what forces are used during the "thrust" and the "lunge". On Garde Look at a picture of what a fencer looks like in the "on garde" position. As you can see, the larger arrow shows the pull of gravity. The smaller arrows show where gravity is pulling the limbs. Red being for the legs and yellow for the arms. Lunge Next, we will discuss the lunge. Below you will see two more images. First it is from the thrust position. Then the next image shows the lunge position. The lunge picture shows the forward momentum in the blue arrow. As in the previous pictures, the same colors are used for the same gravity applications, but the major difference is the effects of gravity on the legs. In this position, the effects of gravity are more severe because the legs are again further from the center mass of the body and therefore, more of the force of gravity is "pushing down" on the legs. So that will conclude the discussion of basic stances and physics of them. Next, we will discuss the more advanced moves and how fencers use physics to their advantage with them.

Organ Donation Essay

The process of taking functional organs and tissues from one person for transplantation into another individual is called organ donation. Whereas, any part of the body that performs a different and special function is referred to as an organ. Transplantation takes places quite successfully today between well-matched human beings. Majority of the organ recipients are able to live five or more years. Skin, cornea, bone marrow and kidney transplants are the most common today. Moreover, lung and heart transplants are also gaining precedence. In commonplace terms, organ donation is the removal of working, healthy organs from the body of an individual who had pledged while being alive that his organs could be donated to a person requiring it. Usually the tissues or organs are taken out in a manner similar to surgery. Moreover, all the incisions are clogged at the end. Organ donors can include people of all ages. It is not restricted to any particular group, nor is it restricted to any cert ain age limit. In the present era, organ transplantation is widely recognized as of the most gripping medical advancements. It is almost the elixir of life to individuals with deteriorating organs who require other fellow beings to donate them organs. With the increasing cases of organ failure in society and the insufficient supply of organs, there is an enormous gap between organ supply and organ demand. Subsequently, it takes ages for a person with deteriorating organs to get functioning organs from another being. Moreover, numerous deaths have been reported in that waiting. Thus, these events have aroused moral, societal and ethical concerns regarding the allocation of organs, supply and the use of surviving donors as volunteers, including those who qualify as minors. Unfortunately, it has spurred the practice of selling organs by money-makers for their own monetary gains and vested interests in many parts of the world by exploiting the poor. This has spurred corrupt practices where organ donation is concerned (Shroff, 2009). While we are on the subject of organ donation, an ethical issue is the procurement of organs and tissues. Firstly, this includes the buying and selling of human organs and tissues: There are some people who believe that human organs and tissues ought to be bought and sold in order to quantify the supply and show deference for other people’s autonomy. On the other hand, there are people who believe that treating any part of the body like a saleable good is a violation of human dignity. Organ donation has evolved considerably in the last 50 years. Following is a history of the procurement of organs and tissues. †¢ Successful transplantation of various organs Initially, organ transplantation started with kidneys, but now it has diversified to lungs, livers, hearts and other organs. It has slowly evolved to encompass various parts of the body. Progress in organ donation and cadaveric practices To decide who can donate organs has been a continuously evolving process. Firstly, it started with living donors and later moved on to include dead and brain dead donors. Even today, there are debates about growing and limiting the qualified donors. In the year of 2001, the surviving donors managed to even outnumber cadaveric donors. This was a milestone in the history of the United States. Formulation of anti-rejection drugs to enhance development and success The formulation of anti-rejection drugs has compounded the success of organ transplants. In the 1960s and 1970s, immunosuppressant drugs were used to increase the success rate of organ transplants (Flaman, 2008). Cyclosporine was stumbled upon in the 1980s. It greatly improved the success rate for patients undergoing transplants. The overall results were also improved. A phenomenon called xenotransplantation also became well-known – this entails the usage of animal organs for human transplantation. Subsequently, the firs t xenotransplantation was conducted in 1986. This breakthrough means of transplantation started gaining popularity and researchers started performing more intensive studies on it. The number of people who required organ transplantation started to multiply. The discovery of the first artificial organs In the 1980, the first artificial heart transplant took place which was followed closely by the American public and the news media. This basically involved segmenting organs into pieces (either from cadaveric donors or surviving donors). In 1996, the first split liver transplant too place. It permitted one cadaveric liver to be used among several patients who required a transplant. Stem cell research: This basically involves the examination of human embryo and adult’s cell in an endeavor to find out how organs are development and what stimulates their development. There are certain ethical concerns regarding how organs and tissues are obtained. For instance: a pharmaceutical company in France buys placentas from 110 Canadian hospitals in order to produce blood products and vaccines. However, there are some poor people in countries, such as India, who sell their kidneys for $700 or even more than that. There have also been cases reported in India where people have gained consci ousness after a kidnapping incident, only to discover that one of their organs has been removed in that process (Caplan, 2010). In regards to this issue, there are people who draw a difference between waste matter of humans, certain body parts that happen to regenerate such as blood and non-regenerative human organs such as kidneys. There are many people who differentiate profit making from covering the donor’s expenses. If a donor has to pay for organs, this can put undue pressure on him. It nullifies a contract or free consent. There are some people who are also fearful of the fact that if the buying and selling of organs became a notorious business, then it would undermine the nobility associated with organ transplants. It could be detrimental if the organ just went to the highest bidder. The equity would be compromised upon as donating organs would depend upon the ability to pay rather than finding out how they should be distributed. There are some people who argue that t his can be brought under control by monitoring sales. If the buying and selling of organs and human tissues is completely restricted, then it would drive the market underground. Since there are numerous controversies associated with the buying and selling of human parts, there are many who believe that other alternatives should be adopted (Thomas, 2009). Media Publicity There are several instances when an organ or tissue is acquired for a person by showcasing their need through the media. This could negate the other transplant channels through which it is normally obtained. Moreover, the correct criterion of selecting recipients, which is usually done on the basis of greatest needs and greater likelihood of benefit, can also be overlooked. However, publicity through media creates awareness in the public domain about the need for transplants and in the long run will increase the supply of organs and tissues. Voluntary consent basically entails a person making an intended offer to donate their organs after their demise. In the case of cadaver donation, a person can intimate their consent by advanced directives, such as by filling out the Universal Donor Card, part of their driver’s license. When the transplant is from a living donor, free consent is necessitated. However, it is best to have established consent regarding a deceased donor because this act exhibits love and responsible stewardship over one’s body. Moreover, it also communicates the wishes of health care professionals and family to the individual as well as others. When there is no pre-existing consent, the person who holds responsibility for the dead body should be approached regarding donation. It is imperative that the wish of the deceased person should be upheld. Medical ethics in organ donation has become imperative. This is basically a system comprising of moral principles that applies judgments and values to the process of organ donation. Autonomy is the sole prerogative of the individual to choose what happens to him/her even if this means dying in the process. In this regard, even if a person wishes to contribute his organs to another and thus die, he should not be prevented from doing so. On the other hand, fidelity entails adhering to the choices of someone, even if paying no heed to them would save another person’s life. Confidentiality means protecting the names of the donor from being let out in public or as per the desire of the patient. Hence, if a person prefers to remain unnamed while consenting to donate organs, his wish should be upheld. The team performing the transplantation can ask questions, but foremost it is imperative to prioritize the desire of the patient over anyone else (Truog, 2005). In order to address the ethical issues associated with organ donation stated above, it is important for health care professionals to be acquainted with the meaning of organ and tissue donation. They should be well-versed with the procedure of organ donation and to perform it in the best and most efficient manner possible. It would also be a good idea to render training to members of the health care team so that they can approach potential donors and families in a sensitive manner. To facilitate the process smoothly, they should be able enough to provide the necessary social and personal support during the process of mourning. Providers of health care also need to learn that respecting a dead person is a prerequisite of our humanity. It is also pertinent to mention that any reference to the deceased should be done with utmost sensitivity and using the most appropriate names. Furthermore, to compound the potential for transplants, providers of health care have a fundamental duty of rai sing the general level of awareness of needs. It should be done in a way that protects the rights and privacy of the patient, does not tamper with the medical process in any way and also does not remove attention from other urgent matters (NHMRC, 2012). References Shroff, Sunil, NCBI Legal and ethical aspects of organ donation and transplantation, (2009), Retrieved from: http://www.ncbi.nlm.nih.gov/pmc/articles/PMC2779960/ Flaman, Paul, Organ and Tissue Transplants: Some ethical issues, (2008), Retrieved from: http://www.ualberta.ca/~pflaman/organtr.htm Truog, Robert, The Ethics of Organ Donation by living Donors, (2005), Retrieved from: http://www.nejm.org/doi/full/10.1056/NEJMp058155 Thomas, Chris, Ethics around Organ Donation, (2009), Retrieved from: https://www.chf.org.au/pdfs/hvo/hvo-2008-1-ethics-organ-donation.pdf NHMRC, Donating organs after death, (2012), Retrieved from: http://www.nhmrc.gov.au/_files_nhmrc/publications/attachments/e29.pdf Caplan, Arthur, Organ Procurement and Transplantation: Ethical and Practical Issues, (2010), Retrieved from: http://www.upenn.edu/ldi/issuebrief2_5.html

Course Project Part

While the initial investment in materials and equipment is steep, the output of this system rapidly accelerates to full potential and sots very little to maintain on an annual basis. The versatility of this system allows for the simultaneous production of a variety of sought after vegetables at reasonable cost and can reproduced In nearly any area of the united States. Project Description This project Is designed to develop a reproducible and self-sustaining aquaplanes system based on $100,000 Initial investor Input.A functioning model will be created to prove the viability of a self contained and symbiotic relationship that combines hydroponics vegetable production with aquaculture production. Hydroponics is the arming of vegetables using only water and loose fill media instead of soil. Aquaculture is the farming of fish in a controlled and sustainable environment. Putting these two systems together provides a source of nutrient rich water for growing plants and a natural filtration system, rich with oxygen, for growing fish.The combined system will be operated and monitored over a five year period to determine the total cost of production for a variety of leafy green vegetables as well as the price per pound of fish created over the same time period. The greatest price actor of getting food to local markets Is the fuel cost from the production location, through one or more levels of storage and packaging and lastly the trip to each point of sale. The system we propose to build would remove the fuel and transportation costs of a variety of vegetables that could easily be grown local to the market in which they are ultimately sold.Each certified organic occupations production facility could support the growth of several varieties of vegetables on a year round basis. This would allow local markets and restaurants the opportunity to provide locally grown organic produce and fish at reduced prices. Creating a system that is both self- sustaining and profitable is the key in the development of a solution that can be marketed. After the initial startup of a location, minimal financial input must be maintained while keeping the operational costs as low as possible to create a viable business model.