Sunday, January 12, 2020
Apple rank no. 1 as the most admired company by fortune. The actual I-phone was launched through Apple Company during 2006-2007 periods. It uses marketing mix & market segmentation strategies. It maintains high secrecy about its products from getting out in the market. It creates innovative products & services aligned with a digital hub strategy, whereby apple computer functions as the digital hub for digital devices. It fully understands that all aspects of customer experience are important & that all brand touch points must reinforce the Apple brand. There are various kinds of creative advertisements designed by Apple that reflect their products to creative individuals. Various other strategies adopted by apple I-phone are Brand awareness, ease of use, Compatibility with iTunes & Mac/apple products for upgradeability, secrecy is maintained before any high level product launch to increase the inquisitiveness about the particular product & generate keen interest from the market & consumers & itÃ¢â¬â¢s promoted as form of new generation hip phone which has bit of a professional touch to it. Due to their secrecy, innovation, branding & product to product connectivity & compatibility, i-Phone is the most sought after mobile device & is the current market leader in the mobile market. I-phone incorporates consumer behavior into their marketing strategies by maintaining a high level of secrecy about their product. They let the rumors fly left & right about their products that only a particular number product units are being produced & sold in the market, which is about to be launched by them, which in turn creates an awe-inspiring hype & buzz over the apple products, This scarcity of product in the market leads the consumer to put a lot more value to the product & push itself furthermore to purchase it. The coy approach has been the companyÃ¢â¬â¢s mantra since the first I-Phone release, a strategy that has worked to drum up insatiable demand of the consumers. People actually camp out near the shops 24 hrs before the launch of a new I-phone, everyone wants to get their hands on the product before anyone else, it becomes a must have product for the consumers.
Saturday, January 4, 2020
Chapter 2 Solutions Page 1 of 19 Problem 2.1 a) See Appendix A and Appendix B for weights of roofing, sheathing, framing, insulation, and gypsum wallboard. Asphalt shingles 3/8 in. plywood sheathing (3/8 in.) (3.0 psf/in) 2x6 @ 16 in. o.c. Fiberglass loose insulation (5.5 in.) (0.5 psf/in) Gypsum wallboard (1/2 in.) (5.0 psf/in) Roof Dead Load (D) along roof slope Convert D to load on a horizontal plane: = 2.0 psf = 1.1 psf = 1.4 psf = 2.75 psf = 2.5 psf = 9.75 psf Roof slope = 3:12 Hypotenuse = (9 + 144)Ã ½ = 12.37 Don horizontal plane = (9.75 psf) (12.37/12) = 10.1 psf [NOTE that this does not include an allowance for weight of re-roofing over existing roof. For each additional layer of shingles add 2.0 psfÃ¢â¬ ¦show more contentÃ¢â¬ ¦= (density)(cross-sectional area)/(width of tributary area) Glulam girder s.w. (33)(6.75/12)(33/12)/(20) = 2.55 psf 4x14 purlin s.w. (33)(3.5/12)(13.25/12)/(8) = 1.33 psf Built-up roof (5 ply w/o gravel) = 2.50 psf 15/32 in. plywood sheathing (15/32 in.) (3.0 psf/in) = 1.41 psf 2x4 @ 24 in. o.c. = 0.6 psf Average Dead Load of entire Roof = 8.4 psf (NOTE that this does not include an allowance for weight of re-roofing over existing roof.) b) Subpurlin Dead Load: (2.50 + 1.41 + 0.6 psf) (2 ft) = 9.0 lb/ft c) Purlin Dead Load: (2.50 + 1.41 + 0.6 + 1.33 psf) (8 ft) = 46.7 lb/ft d) Girder Dead Load: (2.50 + 1.41 + 0.6 + 1.33 + 2.56 psf) (20 ft) = 168 lb/ft e) Column Dead Load: (2.50 + 1.41 + 0.6 +1.33 + 2.56 psf) (20 ft) (50 ft) = 8400 lb f) R1 = 1.0 since not considering tributary area R2 = 1.0 for slope less than 4 in 12 Basic Roof Live Load: Lr = 20 R1 R2 = 20 psf g) R = 5.2(ds + dh) = 5.2 (5 in. + 0.5 in.) = 28.6 psf ______________________________________________________________________ Chapter 2 Solutions Page 5 of 19 Problem 2.5 a) Tributary area (on a horizontal plane): AT = (20 ft)(13 ft) = 260 ft2 200 ft2 b) R1 = 1.2 Ã¢â¬â 0.001 AT = 0.94 R2 = 1.0 for slope less than 4 in 12 Roof Live Load: Lr = 20 R1 R2 = 18.8 psf wLrShow MoreRelatedThe Challenges Of The Construction Industry1565 Words Ã |Ã 7 Pagesthat a solution needs to be found. In the meantime, alternative construction methods that involve less concrete should be adapted. One way that this could be done is by using timber for intermediate floors instead of concrete. Timber floors are normally easier and quicker to construct than concrete floors. However, concrete is better at resisting sound which means that when using timber sound insulation options will need to be considered. One option to improve the sound resistance of timber floorsRead MoreTimber Informative Essay1207 Words Ã |Ã 5 PagesSRT153Ã Ã¢â¬âÃ BuildingÃ MaterialsÃ ScienceÃ MaterialÃ ReportÃ MitchellÃ YoungÃ Ã TimberÃ hasÃ beenÃ extensivelyÃ usedÃ overÃ theÃ pastÃ centuryÃ forÃ manyÃ residentialÃ constructions,Ã furnishings,Ã frames,Ã flooringsÃ andÃ facades.Ã ItÃ¢â¬â¢sÃ beenÃ aÃ strongÃ componentÃ inÃ architecturalÃ developmentsÃ andÃ withÃ suchÃ use,Ã itÃ¢â¬â¢sÃ recognizedÃ inÃ theÃ availability,Ã renewability,Ã environmentalÃ friendly,Ã strength,Ã weight,Ã price,Ã andÃ durability.1Ã WithinÃ Australia,Ã 90Ã percentÃ ofÃ theirÃ housingÃ framesÃ areÃ madeÃ fromÃ timberÃ dueÃ toÃ itsÃ sustainabilityÃ andÃ energyÃ requiredÃ toÃ produceÃ itRead MoreStrategic Management Growth Oriented Timber Haulage Entrepreneurs1458 Words Ã |Ã 6 PagesThe Ã¢â¬ËÃ¢â¬â¢Successful Strategic Management Growth-Oriented Timber Haulage EntrepreneursÃ¢â¬â¢Ã¢â¬â¢ describes what kind of strategic management develop to achieve growth profitability. 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The loggingRead MoreModern Methords of Construction in Supermarkets3052 Words Ã |Ã 13 Pagescost tens of thousands of pounds in sales. MMCÃ¢â¬â¢s can offer a faster and more predictable construction process than the use of masonry or other traditional techniques. Another motive that MMCÃ¢â¬â¢s can be beneficial to retail is that systems such as timber or steel frame can offer more flexibility within the buildings shell so the retailer can operate and change accordingly. Although modern methods of construction are already widely used in retail construction supermarkets are becoming under increasingRead MoreBuilding a house project charter Essay1302 Words Ã |Ã 6 Pagesproject by July 1, 2014, progress milestone for this project is listed below: 1. Planning: Get a land Obtain permits Arrange hydro, gas, water, etc. system. 2. Design: Architectural sketches (exterior and interior) complete and approved. Completion of excavation Landscaping Utilities 3. Exterior Construction Foundation Timber frame Walls Roofs Driveway Landscaping Doors Windows 4. Interior Construction: Plumbing Wiring system Interior decorating 5. Certification of OccupationRead MoreBuilding Materials : A Sustainable Design And The Place Of Traditional Materials9535 Words Ã |Ã 39 Pagesbuildings use a minimum of non-renewable resources and produce a minimum of pollution and wastes, while increasing the well-being of the occupants. This paper is an effort to understand the importance of building materialsÃ¢â¬â¢ selection in sustainable design and the place of traditional materials in the contemporary sustainable architecture. Building activity rapidly consumes finite resources and uses energy-intensive materials, while the construction demand increases. In order to meet the future needs
Friday, December 27, 2019
Crucial to understanding the appeal of a multi-national economic deal is understanding the theoretical outcomes of such deals. In many cases, the most appealing feature of these institutions is their long-term benefits. Free tradeÃ¢â¬â¢s opponents focus their criticism on the dealsÃ¢â¬â¢ short-term consequences, such as ephemeral job loss in the state with higher labor costs. A temporary decline in employment does not outweigh the long term benefit of an economic deal such as NAFTA, which had the potential to refocus billions of dollars on goods which American industry is more efficient at producing in a process known as creative destruction. Using international relations concepts, I will explain why the formation of the North Atlantic Free TradeÃ¢â¬ ¦show more contentÃ¢â¬ ¦Bartra explains that not all citizens were willing to sacrifice their cultural identity for economic gain, writing Ã¢â¬Å"[proletariat subculture] has surfaced on the backward periphery, where the pains of a deferred industrial revolution are made more acute by the consequences of colonial and imperial oppressionÃ¢â¬ (34). Published in 1992, BartraÃ¢â¬â¢s essay refers to the time frame in which North American diplomats hurried to draft and rally support for NAFTA. MexicoÃ¢â¬â¢s economy was in the process of industrializing, with a large boost to come yet again after North American leaders ratified NAFTA. In the eyes of Bartra and many others, the inevitable increase of American cultural influence represented a form of oppression. The United States would bring its manufacturing industries to Mexico in search of cheap labor. In return, Mexico would gain jobs and an increased standard of living as American-owned factories paid more than many existing jobs for unskilled Mexican laborers. With the increase in American investment in Mexico, citizens of the two nations cooperated to optimize manufacturing outputs, increasing cohesion between the two groups. Trade-offs play a significa nt role in every economic agreement. It is impossible for each nation to produce a sufficient amount of each good necessary to maintain its population, making trade an integral part of societal function. In theory, specialization leads toShow MoreRelatedthe worst hard time1139 Words Ã |Ã 5 Pageson the significance of these differences. Do the accounts share the same purpose and audience? How do the messages vary? Analyze how the different medium and genreÃ¢â¬âa historical book vs. a documentary filmÃ¢â¬âemploy similar or differing strategies to appeal to the audience and carry out their message. 4. As noted at the end of the book, in the section on Ã¢â¬Å"Notes and Sources,Ã¢â¬ Egan conducted the research for the book using multiple methods and by compiling various types of data. Besides consulting publicRead MoreAnalysis Of The Competing Forms For Bsnl1369 Words Ã |Ã 6 Pagesvindicated as the employee costs of BSNLÃ¢â¬â¢s cousin MTNL is staggering in comparison to others. The private players maintain a comparatively healthier structure than their Govt owned counterparts. A look at the Financial Ratios gives an even better understanding of how the costs play a major role in the financial composition of the Telecom Players: RATIO ANALYSIS M T N L Tata Comm Bharti Airtel Idea Cellular Rel. Comm. Debt-Equity Ratio 11.52 .11 .20 1.09 1.02 Long Term Debt-Equity Ratio 6.67 0.05 0Read MoreHas Immigration Impacted Relations? Europe Since The Second World War?1720 Words Ã |Ã 7 Pageshaven. Immediately after World War Two, the appeal for workers in Europe was desperate. With war torn countries such as Germany, France Poland having been the main Ã¢â¬ËbattlefieldsÃ¢â¬â¢ in the war, emergency workers were drafted in from Eastern Europe and Turkey to kick start these nations back on their feet, with incentives for immigrants to live and establish themselves in a different society. In addition, countries like Germany Austria had their national boundaries reduced, with other countries integratingRead MoreThe European Union : The New Era Of Integration1744 Words Ã |Ã 7 Pagescultural experiences, and immersed in ancient history. European integration has produced the almighty EU that is considered to be one of the most respected, notarized, stable and secure intergovernmental and supranational bodies in the world. The appeal of Europe has reached an all time high as increasing global instability rises in neighboring countries surrounding the EU. Immigrants, migrants, a sylum seekers, and refugees are fleeing to Europe at unprecedented speed and abundance causing politicalRead More Struggle Between Hindu and Secular Nationalisms in India Essay examples4524 Words Ã |Ã 19 Pagesexperience important for Americans concerned with these issues. India faces growing action of governing which invites the use of violence to achieve political objectives. In spite of Indias size and importance, it is hard for an American to gain an understanding of the issues and conflicts which have set the stage for the most recent revival of Hindu nationalism. The central feature of this new reform in Indian federal politics is the clash between Hindu and secular nationalists. The overview of thisRead MoreImpacts On Corporate Strategy For The St. Joe Company1536 Words Ã |Ã 7 Pagesdemographic changes, consumer attitudes, and product demand (Albright, 2004). Technological forces are advances in technology in a particular industry that influences business efficiencies (Albright, 2004). Economic forces can come from local, national, and federal economies, such as unemployment (Albright, 2004). Environmental forces are those that affect location and sustainability awareness efforts. Political-legal forces are those that affect a company growth through the changing of lawsRead MorePhysics : The Precision And Certainty Of Mathematics And Science1389 Words Ã |Ã 6 Pagesat an esteemed organization and I wish to take my first step towards this goal with a Graduate Study at your University, Ã¢â¬Å"University nameÃ¢â¬ Masters of Science in Management Information Systems at Ã¢â¬Å"business school nameÃ¢â¬ will play a crucial role in q uenching my zest for technology and Management which will eventually help me achieve my goals. It is both the professional satisfaction and market value that drives me towards the program. The distinguished faculty andRead MorePharmacist-Run Diabetes Clinics1554 Words Ã |Ã 7 Pageslate 1990s when a team of medical professionals in Ashville, North Carolina founded the Ashville Project. The project was aimed at educating employees at the Mission St. JosephÃ¢â¬â¢s Health System about improving the management of their condition. The crucial aspects of the program included a team of specially trained pharmacists that monitored and counseled the employees amid routine visits. Also, employees paid the pharmacists for their care but there were no co-pays for medications. During the visitsRead MoreCase Study of Euro Disney (Mgmt 322)2256 Words Ã |Ã 10 Pagesbolster Euro Disney#65533;s sagging customer volume. Staffing: In a service-oriented business such as Disney with very exacting customer service standards, proper staffing is crucial to an organization#65533;s success. In spite of the importance of having a top-notch workforce, many considerations crucial to developing that effective workforce were overlooked at Euro Disney. Staffing shortages created a negative cycle in which extra workloads on employees resulted in increased turnoverRead MoreMarketing Mix Project : Stride Rite2473 Words Ã |Ã 10 PagesÃ Ã Ã Marketing Mix Project Penelope Ann Kane Keiser University Ã Ã Ã Ã¯ » ¿Ã¯ » ¿Ã¯ » ¿Ã¯ » ¿Ã¯ » ¿Ã¯ » ¿Ã¯ » ¿Ã¯ » ¿Ã¯ » ¿Ã¯ » ¿Ã¯ » ¿Ã¯ » ¿Ã¯ » ¿Ã¯ » ¿Ã¯ » ¿Ã¯ » ¿ Introduction Founded in 1919, Stride Rite combines heritage and knowledge, with nearly 100 years in childrenÃ¢â¬â¢s footwear, with a modern-day understanding of kidsÃ¢â¬â¢ every day adventures. Inspired by real life, Stride Rite prides itself on making great looking, high quality footwear, building strong consumer relationships and providing families with the best shopping experience in the industry. Stride
Thursday, December 19, 2019
EXECUTIVE SUMMARY This report was commissioned by the committee of the North West Trust for the Protection of Wildlife to analyses the financial statements of two project proposals for the Trust. The First statement is a projection profit statement for running a quad bike activity center by Winston Barkwith. The Second and Third statement are a comparison of Johnathans and Ingrids proposal without or with Local Authority funding. Findings: Winstons proposal does not appear to be in the best interests of the Trust in relation to its three main aims. Questions remain to be answered about the source of Revenue for Winstons proposal. Johnathan and Ingrids proposal with the prospect of Local Authority funding and is deeply in theÃ¢â¬ ¦show more contentÃ¢â¬ ¦There is no mention of where Winstons set up costs come from - we are not told if they are financed or paid for and will the trust be expected to fund these? The Surplus money from Winstons project is going to him it is not being re-invested in the Trust. NON-FINANCIAL IMPLICATIONS Winstons proposal does not fit in with the three aims of the trust: The natural habitat of the Kites and other wildlife maybe destroyed as a new track will be built and existing trees will be cut down. The petrol pollution from the Quads may kill the small rodents which is the main food source for red kites. The local residents and community will not benefit from the local countryside. Health and safety laws would have to be considered if it was to remain open to the public. Winstons proposal does not facilitate the education of the regions young people. The local residents and community may be unhappy if they hear what they have lost through Winstons proposal. They may even protest against the felling of trees and new tracks been made. It could attract a lot of unwanted attention for Winston from the media. Eco warriors could take up residence in the woodland. Winstons Rich clients may not like the unwanted attention and theyShow MoreRelatedQuestions: Budgeting and Business Planning2081 Words Ã |Ã 9 PagesLong-term Financial Benefits Long-term the proposals will give different outcomes. The committee needs to decide on how long they want to keep moult hall? If they want it as a long term asset which can help with their aims? Or do they want a longer term money making scheme to boost revenue which can be used in areas they already control. Environment Moult Hall comes with a huge area of woodland, they needs to consider the effects on the local plant life and wildlife that any proposal could have. TheyRead MoreThe Impact Of Centennial Parklands On The World s Most Visited Public Parklands2148 Words Ã |Ã 9 Pagesthat has a collar of orange/brown fully encircling its neck (Hall 1987). Thick leg fur extends to the ankle, in contrast to other Pteropus species in which it only reaches the knee (Hall 1987; Tidemann 1998). As its name implies, the head is covered by light grey fur (Hall 1987). The belly fur is grey, often with flecks of white and ginger. The fur on the back shows two morphs which could be related to age, moult or sub-population (Hall Richards 2000). One morph has dark grey fur and the other hasRead MoreCritical Analysis of Health Promotion Leaflet1585 Words Ã |Ã 7 Pagesskills (Godsell and Scarborough 2006). Appendix 1 has a medical diagram and five individual close-up portraits of girls of school age, there are r elaxed and smiling giving the impression that the vaccination is a positive and straightforward experience (Hall et al 2007). There are 5 health promotion approaches that consist of: behavioural change approach; societal change approach; medical approach; educational approach and client-centred approach (Ewles and Simnett 2003). Appendix 1 uses the educationalRead MoreUnderstanding And Combat Weight Bias9848 Words Ã |Ã 40 PagesFoundation Graduate Research Fellowships (Lick, Hunger) as well as a Clara Mayo Grant from the Society for the Psychological Study of Social Issues (Lick). Correspondence should be addressed to David Lick, UCLA Department of Psychology, 1285 Franz Hall, Box 951563, Los Angeles, CA 90095-1563 or via email to email@example.com. Abstract Weight bias is among the most pernicious forms of contemporary prejudice, yet methods for combating it remain drastically understudied. Here, we draw upon recent
Tuesday, December 10, 2019
Question: Discuss about the Generalized Social Marginal Welfare Weights. Answer: Introduction: During the year 2015, the Federal Government of Australia declared backpacker tax under new arrangements of taxation scheme. This taxation scheme will be imposed for working holiday makers (WHMs) who will be taxed at the rate of 15% on the income earned during the stay in Australia (Ato.gov.au. 2016). The objective behind the imposition of backpacker tax was to eliminate WHMs option to be referred as resident of Australia for the purpose of tax on personal income effectively from July 1 2016. It has been observed that the new taxation scheme would eliminate the tax- free threshold for WHMs while 32.2% marginal rate revenue would be earned on first dollar (Ato.gov.au. 2016). Accordingly, there are various favorable and unfavorable arguments on the introduction of backpacker tax as per the Australian Federal Government from the year 2016. Favorable argument: One of the significant benefits anticipated from the imposition of backpacker tax was generation of tax revenue amounted to $540 million approximately over the period of three years. It has been argued that the proposed scheme of taxation on the foreign visitors under the working holiday visa would assist in economic recovery with respect to the financial revenue (DeBacker, Heim Tran, 2015). Since, the number of visa applications has been increasing rapidly including rising cost of visa applications; imposition of backpacker tax would control the increase in cost of processing visa applications. Currently, Australian government evaluated budget deficit with respect to the financial value of Australia therefore, imposition of backpacker tax @15% would increase the revenue while removing the exempted threshold up to $18,200 (Kachurina et al., 2015). Further, increase of visa application fee to $440 from July 2016 would incorporate rise in revenue of the country. Th e business through WHMs would include the expenses and costs of around 30% in Australia and provides significant source of agricultural labor and tourism operators by improving knowledge and skills along with the revenue factors (Sharkey, 2016). In addition, inclusion of backpacker tax would result in developing the global competitiveness for the country with respect to the high- cost destination and rental accommodation for the travelers. Unfavorable arguments:Publicationof backpacker tax proposed various negative effects on the business organizations in Australia. Most importantly, the proposed taxation scheme affected the tourism industry as well as the agricultural sectors. It has been anticipated that the number of visitors in Australia would decline as a result of which the country will experience labor shortages in the sectors of tourism, agriculture and other primary business sectors (Singh, 2016). Due to the backpacker taxation scheme, cost of visa application will increase including the cost of other schemes of working holiday in other countries. It has been analyzed that the imposition of taxation scheme for backpackers would affect the employment through working holiday visa in Australian country while other countries would experience the increase in employment in similar industry (Bird, Edwards Shevlin, 2015). It has been observed that the introduction of backpacker tax would result in losing around one- third of total earnings while the rate of income tax would be high. Such high rate of taxes would affect and hamper the accessing of social services and other support services for meeting the remuneration requirements (Shah, 2015). In view of the decrease in visas for working holiday makers, the productivity and competitiveness of the Australian industry declined resulting in decrease of employment number by around 43%. It has been observed that the increase in regional revenue would take place if the government of Australia adopts other schemes including tourism or hospitality occupation with the visa extension facility. It has also been analyzed that the expansion of program of WHMs visa in other countries would assist the Australian Government to earn more revenue along with the inclusion of simple procedures for visa applications (Broocks Hannam, 2016). Analysis of good tax system features in backpacker tax Good taxation system refers to the tax allocation process for the taxpayers as per their capability to pay tax by fair and simple means of taxation system. The important features of the good taxation system include productivity adequacy, taxation elasticity, diversity, economic growth instrument, improvement in income distribution as well as economic stability. In order to develop the countrys economy, it is essential to maintain the characteristics of good taxation system (Ivanov, Idzhylova Webster, 2016). Productivity adequacy is one of the key features of good taxation system that requires yielding of adequate amount of production resources for the Australian Government to develop the activities and welfare. Taxation elasticity is an important feature that states the growth of countrys economy with the increase in national income of the country. It is essential to maintain the appropriate tax revenue share along with the appropriate national income proportion to develop the count ry and financial requirements of the government (Tang, 2016). Similarly, good taxation system involves diversity principle with respect to various sources of tax collection from the assessees that controls high rate of tax as well as eliminates tax evasion process. If there is single source of taxation system the burden of tax liability as well as tax rate would be high that would affect the governmental revenue. Additionally, a good taxation system should be considered as an instrument for growth of countrys economy. Capital formation rate, financial value and adequate resources depends on the growth of countrys economy therefore, a good taxation system must consider appropriate taxation rates and sources. It is essential to consider the mobilization of sources of economy, management of saving ratio and other factors should be considered while processing the taxation procedure (James, Sawyer Wallschutzky, 2015). Accordingly, different taxation scheme should be formed in such a way that incorporates the characteristics of good taxation system. Backpacker tax has been the proposed taxation scheme introduced by the Federal Government involves several criticisms. According to the current taxation system, backpackers in Australia are taxed as per the same taxation system available to the residents of Australia i.e. they are exempted from paying taxes up to the amount of AU$ 18,200. Therefore, Australian Taxation Office introduced 15% tax on the income earned by backpackers as per the marginal rate of 32% on each of the dollar earned by them (Egger et al., 2015). Considering the characteristics of good taxation system, it can be said that the backpacker tax exhibits certain features with respect to simplicity, diversity, elasticity and an instrument for the growth of economy. It has been observed through the recent budget report, the financial value of the country experienced deficit balance therefore, introduction of backpacker tax would generate revenue to the country with around $540 million. Hence, instrument for economic g rowth is one of the features of the good taxation system in incorporated in the backpacker tax (Kleven, Kreiner Saez, 2016). The scheme of backpacker tax also includes the feature of elasticity since it is expected to increase the national income of Australia as a result of increase in the governmental revenue. However, the tourism sector, agricultural sector and some other sectors expected to be affected in terms of employment rates, remuneration payments, yet it has been noted that the new source of taxation falls under the diversity feature of good taxation system. As the backpacker tax at the rate of 15% expects to generate increase in government revenue, it can be said that it is considered as an instrument to improve the income distribution (Alexeev, Good Krutilla, 2016). It has been anticipated that the introduction of backpacker tax by the federal government would assist in eliminating the countrys economic inequalities. Accordingly, it can be said that the backpacker tax contains several features of good tax system though the scheme lacks the principle on ensuring Australias economic stability in accordance with the economic fluctuations. Reasons for proposing changes in tax treatment of holiday makers The budget papers during the year 2015 announced several changes in the tax treatment of holiday- makers in Australia in order to differentiate the tax status of Australian residents and non- residents. The Liberal/ National coalition government proposed the changes to eliminate the tax- free threshold for the foreign travelers along with the reduction on tax evasion practice. Since the current budget reflects deficit financial balance, the coalition government considered the changes to increase the tax evasion incentives while decrease in the number of working holiday makers (WHMs) to improve the Australian economic benefit (Sheridan Lee, 2015). It has been observed that the introduction of backpacker tax as well as introduction of proposed changes in the taxation for holiday- makers would affect various business sectors in the country. However, the proposed changes in tax treatment would increase the economic revenue and national income in consideration with the foreign employment (Jorgenson, Gollop Fraumeni, 2016). Further, the government of Australia proposed the changes in taxation system in order to boost the investment returns. It has been anticipated that the structural change in tax treatment for holiday- makers would encourage the investors to invest higher funds, appointing employees at increased rate as well as acquisition of new equipments to improve the business production system. The proposed change in the tax treatment by the Liberal coalition government would result in generation of higher wages through increase in economic activity to boost the national income by around 40% over the period of two decades (Saez Stantcheva, 2016). Additionally, the projected changes in the tax treatment expected to increase the productivity, resource allocation and income for small business organizations in Australia. It has been anticipated that the growth in employment through new taxation schemes would increase by around 5% as compared to the year 2014 (Heng, Niblock Harrison, 2015). Therefore , proposed changes in the tax treatment of holiday- makers in Australia have been considered in accordance with several economical factors. Tax treatment of Jais income According to the regulations of Australian Taxation Office, if an individual visits Australia for the purpose of travelling and working in various locations, then the individual would be considered as foreign resident (Ato.gov.au. 2016). In the present case, Jai was a Malaysian citizen visited Australia on working holiday visa during the year 2014 and worked as a fruit picker in Tasmania. Considering the principles on Residential Status in Australia, Jai would not be referred as an Australian resident since he visited the country on working holiday visa as well as his permanent establishment was not in Australia. Further, as per the recent budget announcement, federal government of Australia introduced the new taxation scheme called backpacker tax for working holiday- makers. The regulations on backpacker tax states that individuals who visit Australia based on the visa 417 or 462 would be considered as backpackers and their income during the period of stay would not be taxed as per the tax- rates of Australian residents. It states that even if the individual stays in Australia for more than six months, the primary purpose of stay is holidaying and temporary working during their stay. Accordingly, the new taxation system would be affected from January 1 2017 on the income generated by the backpackers and taxable at the rate of 15% until the amount of $37,000 during the income year (Ato.gov.au. 2016). According to the current taxation system for Australian resident, individuals are exempted from the tax liability up to the income amounted to $18,200 therefore, the new taxation scheme on foreign travelers has been introduced to eliminate the tax- free threshold (Ato.gov.au. 2016). In the present case, Jai visited Australia based on 12-month visa for working holiday while his primary purpose was to holiday as well as temporary work as a fruit picker. Moreover, after his 12 months stay in Australia during the year 2014- 2015 Jai decided to come back in the financial year 2017 based on working holiday visa. This behavior of Jai reflects the temporary visit in Australia and do not qualify for the Australian resident for tax purposes during the relevant year. Moreover, the present situation mentions that the income earned Jai from fruit picking during the year 2014-15 amounted to $17,500, which is excluding the amount of living and travelling expenses during his stay. In addition, Jai planned to return to Australia and expects the same amount of income during the year 2017. Therefore, Jai would be referred as foreign resident in Australia for the purpose of taxation system during the year 2014-15 and income generated from fruit picking in Tasmania would be assessed for taxable income as per the tax rates of the year 2015-16. The following tax rate for 2015-16 would be applicable on the income by Jai for the period of his stay in Australia. Amount of taxable income Tax rate on the income earned 0- $80,000 32.5 cents for each dollar $80,001- $180,000 $26,000 plus 37 cents for each dollar exceeding $80,000 $180,001 and above $63,000 plus 45 cents for each dollar above $180,000 (Source: Ato.gov.au. 2016) Therefore, income of Jai amounted to $17,500 would be taxable as per the tax rates for 2015-2016 at the rate of 32.5% since the amount falls in the first slab i.e. income up to $80,000. Hence, the amount of tax payable for the period of his stay is equal to 32.5% of $17,500 i.e. $5,687.50. On the contrary, during the year 2017, if Jai returns to Australia then he will be assessed as per the new taxation scheme i.e. backpacker tax and the provision on working holiday- makers would be applicable. As per Jais expectations, if the income is earned based on the previous years income then 15% tax up to income $37,000 would be applicable. Therefore, the expected amount of tax payable for the financial year 2017 would be amounted to 15% on $17,500 i.e. $2,625. Reference List Alexeev, A., Good, D. H., Krutilla, K. (2016). Environmental taxation and the double dividend in decentralized jurisdictions.Ecological Economics,122, 90-100. Ato.gov.au. (2016). Ato.gov.au. Retrieved 16 December 2016, from https://www.ato.gov.au Bird, A., Edwards, A., Shevlin, T. J. (2015). Does the US System of Taxation on Multinationals Advantage Foreign Acquirers?.Rotman School of Management Working Paper, (2550819). Broocks, A. K., Hannam, K. (2016). The artisan backpacker: a development in Latin American backpacker tourism.International Journal of Tourism Anthropology,5(1-2), 152-164. DeBacker, J., Heim, B. T., Tran, A. (2015). Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States.Journal of Financial Economics,117(1), 122-138. Egger, P., Merlo, V., Ruf, M., Wamser, G. (2015). Consequences of the New UK Tax Exemption System: Evidence from Micro?level Data.The Economic Journal,125(589), 1764-1789. Heng, P., Niblock, S. J., Harrison, J. L. (2015). Retirement policy: a review of the role, characteristics, and contribution of the Australian superannuation system.Asian?Pacific Economic Literature,29(2), 1-17. Ivanov, S., Idzhylova, K., Webster, C. (2016). Impacts of the entry of the Autonomous Republic of Crimea into the Russian Federation on its tourism industry: An exploratory study.Tourism Management,54, 162-169. James, S., Sawyer, A., Wallschutzky, I. (2015). Tax simplification: A review of initiatives in Australia, New Zealand and the United Kingdom.eJournal of Tax Research,13(1), 280. Jorgenson, D., Gollop, F. M., Fraumeni, B. (2016).Productivity and US economic growth(Vol. 169). Elsevier. Kachurina, M. M., Sharkova, A. V., Konovalova, E. E., Gubanova, N. V., Razumovskiy, S. L. (2015). The Concept of Development of the Tourism Industry under the Present System of Taxation.Asian Social Science,11(1), 268. Kleven, H. J., Kreiner, C. T., Saez, E. (2016). Why can modern governments tax so much? An agency model of firms as fiscal intermediaries.Economica,83(330), 219-246. Saez, E., Stantcheva, S. (2016). Generalized social marginal welfare weights for optimal tax theory.The American Economic Review,106(1), 24-45. Shah, A. (2015). TAXING CHOICES FOR ECNOMIC GROWTH WITH SOCIAL JUSTICE AND ENVIRONMENTAL PROTECTION IN THE PEOPLE'S REPUBLIC OF CHINA.Public Finance and Management,15(4), 326. Sharkey, N. C. (2016). Simplicity in the Chinese Context: The Categories of Differential Income Tax Treatment and Their Complications. InThe Complexity of Tax Simplification(pp. 45-69). Palgrave Macmillan UK. Sheridan, N., Lee, E. (2015). Tax changes on the horizon for expatriates working in Australia.Governance Directions,67(7), 428. Singh, M. K. (2016). Conflict of Source versus Residence-Based Taxation in India with Reference to Fees for Technical Service.Intertax,44(6), 525-537. Tang, X. (2016). The historical evolution of China's tourism development policies (19492013)A quantitative research approach.Tourism Management.
Tuesday, December 3, 2019
Romeo And Juliet Story The names "Romeo" and "Juliet" have passed in our language as a symbol for love. For centuries, no story of love has been more influential, prominent and emotional than The Tragedy of Romeo and Juliet. In the extraordinary track of the play, the unconquerable love, heroic actions, and faithful vows of the two lovers finger our hearts hard like a spiky thorn and soft like the delicate silk. Who is to blame for the deaths in the play? Friar Laurence certainly holds the responsibility. He marries the two lovers, offers Juliet to drink the potion, fails to send the letter to Romeo in time,and runs selfishly away from the vault for fear of trouble. Friar Laurence marries Romeo and Juliet even though he forebodes that this hasty marriage may lead to a catastrophic outcome. When Romeo informs Friar Laurence about his marriage to Juliet, the Friar hesitates because their love emerges too sudden and too unadvised that it may end just as quick: These violent delights have violent ends And in their triumph die, like fire and powder, Which, as they kiss, consume (II, VI, l. 9-11). The Friar, in particular, questions Romeo's temperament towards love. The love of Romeo to Rosaline shows that Romeo is fickle, superficial and immature towards love: Is Rosaline, that thou didst love so dear, So soon forsaken? Young men's love then lies Not truly in their hearts, but in their eyes (II, III, l. 70-72). Despite these misgivings, Friar Laurence chooses to marry Romeo and Juliet because this may help end the feud: In one respect I'll thy assistant be, For this alliance may so happy prove To turn your households' rancor to pure love (II, III, l. 97-99). Being a religious and holy man, the Friar always believes the good side of things. However, he should have a second thought, for the feud between the two families has been ancient and brutal. Can the alliance of Romeo and Juliet really help to end the feud? If it can't, then is he aggravating the matter by allowing Romeo and Juliet to be together? Should he rule this marriage without the acknowledgement of their parents? Later on, this marriage does provoke a brawl, which takes the lives of Mercutio, Tybalt, and Lady Montague. Had Friar Laurence not made Romeo a relative to the Capulets by marrying him to Juliet: Mercutio would not have been slain by Tybalt; Romeo would not have killed Tybalt for revenge; and Lady Montague would not have died from the grief of Romeo's banishment. The Friar offers Juliet the potion, which hypnotizes her for 42 hours in order to avoid the marriage with Paris. When Paris finds Juliet dead on the day of their marriage, he feels being cheated and angry towards Juliet: Beguiled, divorced, wronged, spited, slain! Most detestable death, by thee beguiled, By cruel, cruel thee quite overthrown! O love! O life! Not life, but love in death! (IV, V, l.62 ? 64) In spite of his anger, his love for Juliet is truthful. On night of that day, Paris lays flower on Juliet's tomb and weeps for her death: "The obsequies that I for thee will keep nightly shall be to strew thy grave and weep" (V, III, l. 16-17). When Romeo is present, Paris becomes enraged and blames Romeo on murdering Juliet by slaying her dear cousin Tybalt. Paris draws out his sword and tries to avenge Romeo for Juliet's death but in time slain by Romeo: " O, I am slain! If thou be merciful, open the tomb; lay me with Juliet" (V, III, l. 72-73). Paris devotes his love to Juliet and is willing to die with her, but predetermined fate means that Juliet's affinity with Romeo comes before her marriage to Paris. If Friar Laurence didn't plan to let Juliet drink the potion and "die", Paris would still be alive. Friar Laurence is to blame for the death of Romeo for he fails to send the letter, which informs him about the plan. The Friar depends his entire plan on a letter to Romeo: In the meantime, against thou shalt awake, Shall Romeo by my letters known our drift, And hither shall he come, and he and I Will watch thy waking (IV, I, l.115-118). The Friar makes his plan in such a hustle that he hasn't thought about the possible failures or an alternate plan. When Romeo hears that Juliet is "dead", he blames fate for taking Juliet's life: "Is it e'en so? Then I defy you,
Wednesday, November 27, 2019
Poem: Atheist I'm trying to live another day Ranting, raving with my voice I'm going to hell, I have no choice My life is doomed, I have no time Others are doomed too, but they follow the mime Rotting away, our minds slosh to mud If christ died for me it was a waste of blood Another day, I have maintained to live Avoided being sucked down hell's sieve Everending church days, I knew they'd never last Goodbye god, heavens a thing of the past. Monkeys to men, that's how we became Its a lot more to go by than christ's seven day claim One day I'll grow old, eventually die That's all there is--no euphoria in the sky Poetry