The Effects Of Technology On Younger Children - 1319 Words

Health Effects from the Use of Technology in Younger Children The modern times we live in today are constantly changing in hopes that we as humans thrive successfully. To be more specific, technological advancements are driving our society into new feats that could never be imagined in the past. Thanks to this technology, we have excelled in vital fields such as medicine, education, engineering, and many more aspects that can be considered vital for our benefit, let alone our existence. Modern technology such as cell phones, tablets, laptops, and televisions have proven to be helpful and valuable to humans in modern times, although it does present some negative effects to us, as well to our future generation, medically, in†¦show more content†¦This lack of experience with other has proven to lead to various social disorders, such as autism, ADHD, and depression. The general use of modern day technology by children has also increased drastically as well, impacting sensory skill development of children. â€Å"It was reported that in 2010 children spend an average of six hours and nineteen minutes using electronic media per day. This included a forty-seven minute increase with music, a thirty-eight minute increase with the television, and a twenty-seven minute increase with computers since the study was previously conducted in 2004† (Hatch). As children rely on technology to assist them in performing their everyday tasks, necessary challenges they require to encounter for successful development decreases, not allowing the child’s optimal sensory and motor development skills to be fully reached. Another medical effect on the use of modern day technology in younger kids is the lack of exercise and outdoor activity that these inventions are causing. Obesity is one of the world’s most alarming problems that is constantly growing on a daily basis. In fact, the world’s childhood obesity rate has tripled in the last twenty years (Hatch). Younger children constantly using twenty-first-century technology are more likely toShow MoreRelatedTechnology And Learning Environment Of Children Of All Ages1513 Words   |  7 PagesTechnology in Classrooms As a child in your elementary school classroom, have you ever cheered for joy when your teacher allowed you to play games on a computer or tablet to help you learn? Have you ever been more interested in the vivid colors and pretty designs in the game? Rather than the actual material within the game? Well I have. As a child, computers have distracted me from learning. I’ve been more interested in the bright colors and funny-looking animated characters in the game that itRead MoreNegative Effect of the IPad on Our Youth Essay802 Words   |  4 Pagesone-on-one student to device ratio and have caused much controversy. This scrutiny is only intensified when discussing the effect of such environments on children as young as the age of six, and many experts disagree with this practice. This essay will discuss the negative effects of younger children using devices (predominately iPads). Some of these reasons include: the negative effect iPads have on a developing childs social skil ls; the way these devices hinder muscle development, especially in theRead MoreThe Effects Of Screen Time On Childhood And Young Adult Development1324 Words   |  6 PagesAndrew Ash 2/13/17 The effects of â€Å"screen Time† on childhood and young adult development The revolution of social media and smart technology began with advancements in knowledge of how things can all come together. We are now in an age where there is technology all around us, and everything has become â€Å"smart† including our phones to our tv. Which has changed the way we communicate and go through life. 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Now, according to the National Center for Education Statistic, there is a ratio of 5.3 to 1 of students to computers in a class, as of 2009. The use of computers for educational purposes is rarely questioned these days. People often wonderRead MoreTake Yourself Back To A Time When There Was No Iphone,1525 Words   |  7 Pageshistory, children went to school either by walking in their white converse shoes, riding their bike with the basket on the front, or riding the dreadful yellow public school bus, while their parents, usually the father, went to work in the local factory or local businesses. Still, one thing that hasn’t changed from the past to today is that children are still being bullied in their schools in s imilar ways. The thing separating bullying back then and today is the fact that within today’s technology advancedRead MoreTechnology And Its Effects On Human Interaction Essay1475 Words   |  6 Pagessociety understand, or at least have heard someone in their lives say, technology is becoming a distraction to the human population rather than an advancement. As technology has progressed, it has increasingly become a larger and more intergraded part of our everyday lives. Americans think that technology is huge today, but technology will be even more advanced in several decades. There are some clear positives to technology, such as the ease of long distances communication and the accessibilityRead MoreEffects Of Technology On Socialization1300 Words   |  6 PagesAnti-social socialization: The effects of Technology on socialization of the youth in the 21st century Robert Elz University of North Georgia Abstract In the 21st century, technology is integrated in examines that to every aspect of our lives. It is prevalent is all sections of our culture, our homes, our schools and our communities. But what kind of effect is it having on those in their formative years? Does the abundance of technology have an effect on the newer generations andRead MoreGigabytes and Grades: Some Effects of Technology on Childhood Development and Learning755 Words   |  3 Pagesmore children being exposed to, and welcomed into this technologically advanced society. It is not uncommon to see seven year olds using the newest gadgets with surprising efficiency, however, one must ask themselves what effects this new technology driven world is going to have on the younger generations? Are these kids going to become the most efficient multi-taskers to be seen, or is this boom in technological advance, and the societal pressure to be adept at even the newest technologies goingRead MoreEffects Of Overuse Of Technology O n Human Health1253 Words   |  6 PagesEffects of overuse of Technology on Human Health Technology has become a major part of human activities today. People engage in different activities through the use of technology for communication, traveling, and different devices used in every career. Despite the fact that technology has eased the performance of different tasks, it has a detrimental effect on human health. It has an effect on people across all ages and results in health effects such as depression, obesity, brain tumors, musculoskeletal

Sustainable Urban Development

Question: Write about theSustainable Urban Development. Answer: Introduction It is worth noting that retrofitting is crucial in the reduction of overall energy consumption. For a long time, people have not realized the benefit of retrofitting, therefore, continuing incurring losses due to the increased cost. In Sydney, there has been a growing concern to exercise the retrofitting ion an attempt to achieve visions aimed at bettering the lives of people and the environment as a whole. Specifically, the major area of concern, in this case, is the University of Technology, Sydney(UTS).There are several methods of retrofitting that are capable of ensuring there is energy consumption reduction. Retrofitting green roofs is crucial, and it takes care of many considerations that if ignored add to the overall expenses of the institution. Secondly, retrofitting of energy efficient lights is also critical in dealing with the increased lighting cost in the campus which in the long run has led to increased school fees to cater for these expenses. In real sense all these li ghting expenses can be reduced if there is efficient mode of lighting. Recycling of building garbage by the institution is critical to ensure cost saving is strengthened. Finally, waste water recycling can also serve a greater role in foreseeing greater achievements more so when provision of water by the state is at risk during the summer. However, undertaking in-depth analysis of retrofitting of green roof and energy efficient lights is bound to yield more details concerning sustainable urban development. Green Roofing Ideally, it is critical to understand that green roofing is vital to the betterment of the environment and the dwellers. Green roofing is enabled by installing growing plants such as grass on the top of the roof (William et al., 2016, 4). In some other cases, painting of the roofs using the green paints has been considered as a green roof. This has faced a lot of objections from experts and researchers thereby giving growing plants as the only type of green roof. This roof reduces heating by absorbing the solar energy and the hot environmental atmosphere therefore acting as the cushion upon which heat is absorbed. In the University of technology, Sydney, there is need to consider green roofing due to the challenges that have risen. To start with, the institution is said to have limited number of doors that make the room not favorable for student and other staff to withstand (Mitchell and Ross, 2016, 49). This means that the problem cannot sincerely be solved by installing doors that are expensive to purchase but by just making use of the simple plantations growing freely from the environment. In short all the costs that could have been incurred to install the doors are saved. The campus has been planning on how to increase the cooling machines for the building six level one up to six (Wilkinson and Castiglia 2016,16). For sure cooling system is very expensive to buy and manage due the sophistication of the required equipments. This comes as a result of the research carried out lately that reveal that every room has some installed cooling machines. Similarly, with the green roof in place it is possible to overcome the heavy expenses that are put aside to cater for cooling machineries. The green roofing continues to gain much attention due to the fact that it reduces cooling. In most case, heating is required to warm the rooms especially during the winter. This is the period whereby most of the students, their lecturers and the other staff make use of their heavy clothing. Alternatively, this calls for employment of the extra heating machines that are capable of supplying enough warmth to the people to effectively execute their daily duties. The process of involving the heating equipments is sophisticated in a way and sees the campus incur heavy and unnecessary losses (Hawken, 2015, 54). This is because, to have the process complete, a lot of power I required for propelling the machines. The green roofing takes care of heavy metal emanating from the rainwater. It is scientifically provide that air pollution is a very serious issue that enhances the metal particulates formation in the atmosphere that when clouds form, acid rain is experienced (Wilkinsonet al., 2015, 42). This leads to corrosion of roofs and walls. In this case, roofing is affected by the acid rain and this leads to rust which support the cooling of rooms. The green roof behaves as a heat absorber thereby aiding in the provision of heat at all time. Energy Efficient Lighting The retrofitting of energy efficient lights is another major concern that requires to be checked. The UTS is known for its potential to enabling lighting system that determines how the learning, research and other activities are to be carried out. Retrofitting of the efficient lights entails all the lighting materials that are crucial to supply enough light to the rooms. For a long time the University of Technology, Sydney has been employing bulbs for lighting purposes (Wilkinson and Feitosa, 2015, 1082). Infact there has been increased lighting in the rooms therefore impacting heavily to the expenses of the institution. It is evident that lighting can be improved by applying those strategies that are cost friendly and at the same time supply enough light to the building. The UTS level four is the major room with an efficient lighting system which is enabled by putting the atrium (Wilkinson, Ghosh and Lindsay, 2014, 15). There are other rooms where darkness prevails due to low instal lation of lighting tools. By applying energy saving bulbs, it is true that costs will be reduced. In addition it is significant to add more atriums in all the room to ensure that electricity is not used in classes during the day. Energy Efficiency can be enhanced by installing light sensors in the rooms whereby it is possible to detect the time of the day when lighting is mostly required. This will ensure that little lighting is undertaken when there is enough supply of lights in the building. Installation of light emissive windows is bound to contribute heavily to the saving of the electrical energy. Lights controls should be adopted in that all the vacant rooms should not be lit therefore maximizing energy only on those areas that are being used (Wilkinson, 2014, 68). There is another important option for selecting to install the translucent lights emissive doors that facilitate from cooking enough lighting in the rooms. This is because by solely depending on the electricity high bills will be experienced due to the fact that almost all the processes ranging cooking and heating of water are dependent on electrical energy. Long-Term Goal The long term plan for installing the green roof focuses on the establishment of such roofing for the whole of the UTS building at all levels. Installing green roofing is procedural and it is the result of accomplishments of all the short term goals (Mitchell and Ross, 2016,47). This aims at lowering the costs while maximizing on the benefits. This is followed by the removal of all the cooling and heating machines from the building in an attempt to pave way for green roof domination. For continued realization of maximum profit all the heating and cooling machines should completely be sold (Wilkinson, Ghosh and Page, 2013, 110). This will ensure that power used by those machines is saved. In addition, by selling those machines, it will be another way of covering all the expenses incurred during the installation of the green roof. Retrofitting the UTS building with efficient lighting system features in the long-term plan at that time when the renovation is bound to take its full course . Firstly, all the roofing in the whole of UTS building should be replaced with the translucent ones (Sankaran, Abeysuriya, Gray and Kachenko, 2015, 333). In connection to that, dark sensing tools should be permanently installed in the building to ensure that no lighting is done during day time. Another long term plan is to convert the building into a translucent one by bringing the walls down and replacing them with light emissive glass walls. The whole building will be fixed with energy saving lighting materials to ensure that costs are minimized even during the night. Short Term Goal The short term plan that is to be employed to retrofit the green roofing strategy is the reduction of cooling machines in the UTS building six level one and implements the plan for that particular section. It is true that not all the roofs can support the green living plants (Wilkinson et al., 2014). This implies that there are specific roofs that have to be put to support the plan. Due to that fact, it is impossible to implement the plan to affect the whole UTS building. Furthermore, costs become major concern because it is unprofitable to venture in a plan that is not worthwhile. By investing in the green roofing plan in short term there will be test results that illustrates whether or not the plan can be extended to the next level (Panahian, Ghosh and Ding, 2017, 168). The idea of getting rid of cooling machines in the level one is to test whether the green roof can provide a sustainable cooling environment to the involved people. It is worth noticing that if the level consist of three cooling machines only one of them is removed and the cost benefit analysis calculated. As time elapses the rest of the coolants are removed and the cooling responsibility left to green roofs (Wlkinson,Stoller, Ralph and Hamdorf, 2016,78). If the plan proves worthy, its implementation proceeds to level two and the trend continues. Heating the room during winter by green roofing system can also be part of the short-term plan of this invention. By setting the level one as the test results, the same green roofing should be evaluated during winter. This is due to the fact that it acts as a heat absorber therefore heating machines should also be evacuated in the level one subsequently over time. The short term goal associated with the retrofitting the UTS building with energy efficient lighting system can be achieved by switching off lights on all vacant rooms. This is very crucial in determining the amount of saving that is done from the plan. It does not kick logic to light the empty rooms yet electricity bills continue piling up (Abeysuriya, Fam and Mitchell, 2013, 2188). Another way of enhancing short term plan is by installing light emissive door and windows in some levels. The plan cannot be assumed to have taken effect in short run and therefore although these materials are not much expensive, they have to be implemented in parts. Retrofitting is bound to take effect by installing translucent roofs. All the above mentioned materials ranging from light emissive doors, windows and roofs are fixed in a manner that lighting of the occupied rooms during the day is reduced so as to get estimations for savings and expenses. There is another way of utilizing the short term go al under this perspective. This is by the use of energy saving mode of lighting. This puts into consideration the particular bulbs being used and their energy saving capabilities. For example there are bulb that serve two purposes; lighting the room and at the same time releasing a lot of heat (McLellanet al., 2015, 140). Therefore is important to include this short-term plan and compare it with the functionality of the green roof and the heat providing machines. Whichever is highly cost effective should be prioritized in the plan. Expenses We assume that average usage of electricity Kwh by UTS from 2014-2016 is 50million kwh with the price projection of $15/kwh 50million kWh*15/kwh=$750,000,000/year Savings By retrofitting the building with energy saving tools it is assumed that the plan will cover 70% of the cost per year. $750000000*70/100=$525000000/year Payback $750000000*3/525000000=5years Conclusion Conclusively, details concerning probable plans for retrofitting the UTS building and its levels have effectively been highlighted. It is evident that unnecessary costs arising from energy consumption can trigger increment of schools fees. Furthermore, there is low productivity every time costs tend to outweigh the savings. Therefore, the UTS building is at a better position to ensuring that it employs all the proposed retrofitting methods so as to ensure continued savings that will stimulate other development strategies. Apart from savings, the tendency of implementing long term plans will improve the aesthetic nature of the building in terms of green roof and glassed walls. In short, by undertaking the retrofitting activity, UTS will boost the sustainable developments with respect to its goals and visions. References Abeysuriya, K., Fam, D. and Mitchell, C., 2013. Trialling urine diversion in Australia: technical and social learnings.Water Science and Technology,68(10), pp.2186-2194. Hawken, S., 2015. The new Chinatown: Sydney's Southern CBD.Landscape Architecture Australia, (146), p.54.54-55 McLellan, B., Florin, N., Giurco, D., Kishita, Y., Itaoka, K. and Tezuka, T., 2015. Decentralised energy futures: the changing emissions reduction landscape.Procedia CIRP,29, pp.138-143. Mitchell, C. and Ross, K., 2016. Findings and Recommendations. A synthesis for key stakeholders community scale sanitation in Indonesia.44-56 Mitchell, C. and Ross, K., 2016. Governance of local scale sanitation: How to design governance for lasting service? Guidance Material: Introduction.48-50 Panahian, M., Ghosh, S. and Ding, G., 2017. Assessing potential for reduction in carbon emissions in a multi-unit of residential development in Sydney.166-170 Sankaran, S., Abeysuriya, K., Gray, J. and Kachenko, A., 2015. Mellow yellow: Taking a systems thinking approach to designing research on transitioning to more sustainable sewage management.Systems Research and Behavioral Science,32(3), pp.330-343. Wilkinson, S. and Feitosa, R.C., 2015. Retrofitting housing with lightweight green roof technology in Sydney, Australia, and Rio de Janeiro, Brazil.Sustainability,7(1), pp.1081-1098. Wilkinson, S., Ghosh, S. and Lindsay, P., 2014. Urban food production on Sydney CBD rooftops.Urban food production on Sydney CBD rooftops.13-17 Wilkinson, S., Lamond, J., Proverbs, D.G., Sharman, L., Heller, A. and Manion, J., 2015. Technical considerations in green roof retrofit for stormwater attenuation in the Central Business District.Structural Survey,33(1), pp.36-51. Wilkinson, S.J. and Castiglia Feitosa, R., 2016, November. Evaluating the thermal performance of retrofitted lightweight green roofs and walls in Sydney and Rio de Janeiro. InSBE16 International High Performance Built Environments Conference.14-22 Wilkinson, S.J., 2014. Transforming the commercial property market using green roof retrofit and sub-leases for urban food production. InRe-engineering the City: Transitions to Urban Sustainability 2020-2050 Conference.66-74 Wilkinson, S.J., Ghosh, S. and Page, L., 2013, September. Options for green roof retrofit and urban food production in the Sydney CBD. InProceedings of the RICS COBRA Conference, New Delhi, India(Vol. 1012).102-117 Wilkinson, S.J., Osmond, P., Heller, A., Manion, J., Sumich, M. and Sharman, L., 2014, June. Community awareness of green roofs in Sydney. InZEMCH 2014 International Conference. ZEMCH Network.38-41 William, R., Goodwell, A., Richardson, M., Le, P.V., Kumar, P. and Stillwell, A.S., 2016. An environmental cost-benefit analysis of alternative green roofing strategies.Ecological Engineering,95, pp.1-9. Wlkinson, S., Stoller, P., Ralph, P. and Hamdorf, B., 2016. Feasibility of Algae Building Technology in Sydney.Feasibility of Algae Building Technology in Sydney.74-87

Accounting Lectures Income and Taxation Services †Free Samples

Question: Discuss about the Accounting and Taxation Services. Answer: Accounting and Taxation services Issue/ Facts: It is seen that Jones has received a few sums of money in respect of a small practice run by him and providing accounting and taxation services to local businesses. In the course of the year 2009/10, he had billed a sum of $35,000 in respect of his fees and of this a sum of $30,000 has been received. Another amount of $3,000 was received and which represented the outstanding accounts from 2008/09 year. Further, Travelco, a local motel client provided Jones and his wife with free return air tickets to Bali and having an equivalent fares of cost $2,000. Law: All these sums are in the nature of fees received in lieu of professional services rendered by Jones. As per Sec 6-5 of the Income Tax Assessment Act 1997, assessable income includes ordinary income derived from all sources in the given income year. In other words, ordinary income is taxed at the time that it is derived. Now, the term ordinary income is not expressly defined in the act but gets its meaning from various propositions which have been developed over time on the basis of several decisions given by the courts. An item of receipt is determined to be ordinary income or not on the basis of the character of the receipt in the hands of the recipient. The amount received in lieu of personal services rendered is in the nature of ordinary income. As per Sec 21and Sec 21A of ITAA 1936, all non-cash business benefits are considered to be income as if the amount can be converted into cash. (CCH, 2011) Relevant case law is Commr of Taxation v Cooke Sherden (1980) 10 ATR 696; 80 ATC 4140. Another relevant case is the Commr of Taxation v Firstenberg (1976) 6 ATR 297; 76 ATC 4141, where in it was decided that sole practitioners should return on a cash basis. Analysis Conclusion: Thus, $30,000 amount of fees and $3,000 is in the nature of ordinary income because it is received for accounting and taxation services rendered. As per Commr of Taxation v Cooke Sherden (1980) 10 ATR 696; 80 ATC 4140, it was held that if a benefit can be converted into cash, it is income according to ordinary concepts. Thus, the free return air tickets would be treated as income. Also, it was a benefit granted directly in relation to the services rendered. The term derived is not expressly defined in the act but the term gets its meaning from generally accepted principles established over the years on the basis of the various decisions given by the courts in the various case laws. The authority in this case is the Cardens case or Commr of Taxation (SA) v Executor Trustee and Agency Co of South Australia Ltd (1938) 63 CLR 108; 1 AITR 416, where it was held that where a payment is made in reward for professional work or personal services, the return should be taxed on cash basis. Thu s, on application of Sec 6-5 of the Income Tax Assessment Act 1997, Sec 21and Sec 21A of ITAA 1936 and the Cardens case and other relevant case laws, John should return on cash basis. Lectures income Issue/ Facts: Jones is employed at Central University as a lecturer in accounting in a part time capacity. His annual salary is $42,000 p.a. and which he receives in his savings bank account with the State Bank Ltd. In another agreement with the bank, he has arranged that a sum of $5,000 be maintained as a balance in his savings account and the rest must be transferred to his mortgage account with the bank. Also, the interest in the savings account gets offset against the mortgage interest. It is needed to determine the assessability of these amounts. Law: According to Sec 6-5 of the Income Tax Assessment Act 1997, assessable income includes ordinary income derived directly or indirectly from all sources during the particular income year. Further, all amounts received as salary and wages in connection with employment in any capacity is typically treated as ordinary income. The case law relevant is Scott v FCT (1966) 10 AITR 367, where in it was considered that whether a particular receipt is income or not is determined on the basis of the quality of the receipt in the hands of the recipient. (CCH, 2012). Analysis Conclusion: On this basis, it is seen that the amount of $42,000 received by Jones is in the nature of salary received by him for his employment in part time capacity as lecturer in accounting at Central University. And this salary is part of his ordinary income includible in the assessable income. In order to determine the derivation issue and the basis of taxation of this income, we apply the Cardens case and find that cash basis is appropriate in case where income represents receipts for services rendered. Software development Issue/ Facts: John and his wife Joan, who is an IT expert, have been working on developing accounting software for use by small businesses. The system which is called J-Accounts has gotten licensed and is also used by around 175 local businesses for an amount of $100 per year. It is seen that Cashbooks who is a national software developer has agreed to purchase the exclusive rights to use the program for five years. In return, they have agreed to pay a sum of $25,000 to the Joneses and also that after the said five years, a new agreement may be signed. It is needed to determine the character of this receipt. Law: Out of the various propositions developed for ordinary income, it has been established that the receipt arising from a profit making structure will be capital in nature. A compensation for an income-producing activity or the ability to earn income is said to be a capital receipt. But according to Sec 15-20 of the ITAA 97, assessable income includes an amount that you receive as royalty within the ordinary meaning of royalty if the amount is not assessable as ordinary income under sec 6-5. (CCH, 2012). Analysis Conclusion: Applying this principle to the case of the Joneses receiving a sum in return for the exclusive rights to use the program, it is seen that it is in the nature of a capital receipt from the sale of a capital asset. Thus, it is not assessable as ordinary income. On applying Sec 6-5 along with Sec15-20 of the act, it is seen that the amount of $25,000 received for the right to use the program is in the nature of royalty includible as statutory income in the assessable income of Jones. Share Certificate proposal Jones has received a share certificate proposal from a local decorator and picture framer, Herman regarding old share certificates purchased by him from an acquaintance for $500. Jones is interested in commercial history and thus, purchased 500 share certificates relating to old companies that had been liquidated during the great depression of the 1930s. He liked them for the fact that they were very ornate and elaborate and thus capable of being sold for use as a decorative item. When he mentioned this to Herman, he agreed and suggested that if these were properly framed and an inscription was added; it would cost around $100 per certificate and they could sell for $1000 per piece. Further, he also agreed to sell the certificates on a commission of 10%. It is needed to determine the tax consequences of this proposal and for this, it is needed to determine the effect of the sale price of the items, their cost and the commission of Herman on the assessable income of Jones and his tax liability. Law: According to a proposition of what ordinary income is, it is said that all proceeds received from business activities are income by ordinary concepts but it is needed to determine if all such activities amount to business. In London Australian Investment Co Ltd v FCT (1977) 138 CLR 106, the honourable judge laid down a three-step analysis to determine what business is by finding out if there is a business, what is the business exactly and if a transaction is precisely defined within that business.(CCH, 2011). The term business is not comprehensively defined in the act, but Sec 995-1 of the act says that business includes any profession, trade employment, vocation or calling but does not include occupation as an employee. From this it follows that any vocation or interest can form part of business. Analysis Conclusion: Hence, the proposed sale of share certificates by Jones relates to his interest in commercial history and is like a hobby or pastime and which cannot be likened to a vocation for him. Thus, on this basis, the amount which may be realised from this proposed sale cannot be likened to amounts from a business activity and hence, not includible in income. Quiz show Issue/ Facts: Jones took part in a TV station quiz show called Who wants to be rich? and became a winner on the show. The show followed the procedure of randomly selecting the contestants from the local telephone directory. Jones was selected this way and also got the chance to appear for five times on the show. He answered all the questions and became the Grand Champion on the show. For this, he won $200,000 and also a car of value $30,000. It is needed to determine the nature and character of this receipt. Law: One of the propositions relating to income from ordinary concepts causes to exclude windfall games from such income. This is because such gains lack the commercial element which is present in other income producing activities. These are the result of luck and good fortune and not an outcome of employment, rendition of services or business. They are very rarely periodic and regular and cannot be expected to be relied upon. Thus, the character they possess in the hands of the winner is very different from an amount of income. Winnings from lotteries, gambling and raffle prizes are forms of windfall and do not form part of ordinary income. Relevant case law is Kelly v FCT (1985) 16 ATR 478. (CCH, 2012). Analysis Conclusion: On this basis, it can be said that appearance on quiz show does not result in derivation of income as it is not an income producing activity. Also, prizes which are a result of an income producing activity such as a professional service are an exception to this. Re Kelly v FCT (1985) 16 ATR 478. Also, the selection of Jones as a contestant was done on a random basis and not by reason of his professional service. Thus, the amount of $200,000 and car valued at $30,000 received by him is not in the nature of ordinary income includible in assessable income. Conclusion: The above discussion explained the assessability and chargeability to income tax of the various items presented by John Jones. The amount received by him in respect of the practice providing accounting and taxation services is chargeable as ordinary income on cash basis. Further, the outstanding amounts received by him and also the free return air tickets are includible in assessable income as ordinary income. This is in accordance with Commr of Taxation v Cooke Sherden. Similarly, the salary from part time employment as lecturer at Central University received on 15th of every month is an ordinary income to be returned on cash basis. The amount received in respect of software development and sale of the exclusive rights to the use of the program is a royalty payment in accordance with sec 15-20 of ITAA 97 and includible as statutory income. The share certificate proposal deals with an activity which is likely to arise from an interest, hobby or pastime for Jones and not in the natur e of a commercial activity. Hence, it cannot form part of ordinary income. Finally, the earnings from the quiz show are in the nature of windfall gains not to be included as income. References https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/CCH Australia Staff (2012).Australian Master Tax Guide. Australia: CCH Australia Limited. p378-399. CCH Australia Limited (2011). Australian Tax Casebook. Australia: CCH Australia Limited. p174-599. Commr of Taxation (SA) v Executor Trustee and Agency Co of South Australia Ltd (1938) 63 CLR 108; 1 AITR 416 Commissioner of Taxation v Cooke Sherden (1980) 10 ATR 696; 80 ATC 4140 London Australian Investment Co Ltd v FCT (1977) 138 CLR 106 Scott v FCT (1966) 10 AITR 367

Marketing of the Home Survival Kit Needs and Requirements

Survey results In the survey, 8 customers took part in the survey. 5 of them were males (62.5 %) and 3 of them were females (37.5 %). The majority of respondents belonged to age category under 18-20 (25 %) and 21-29 (50 %). Fewer respondents belonged to older categories, which identified the interest in smart survival kit of various age categories.Advertising We will write a custom essay sample on Marketing of the Home Survival Kit: Needs and Requirements specifically for you for only $16.05 $11/page Learn More It also explains that younger target audiences are more in need of technological devices in case of emergency. While considering the question of availability of specific items that can be useful for survival, most of the participants focus on such important objects as eye wash solution (85.7 %), scissors (85.7 %), blankets (100 %), knife (85.7 %), AA and AA Batteries (85.7 %), and duct tape (85.7 %). The survey has also found out that the most of respondents did not have such important things for survival as portable food heater (14.3 %), matches (42.9 %), cordless charger for phones and devices (14.3 %), and antiseptic wipes (28.6 %). It has also been defined that the prioritized items for survival include candles, radio, phone, and presence of other people who can help to survive. With regard to the above-presented results, the responses to the fourth question are logical because half of the respondents were not ready for the emergencies whereas 5 of the participants considered it important to buy Home Survival Kit. As per cost consideration, the recipients almost unanimously insisted on price range between $ 50 and $ 150, which is quite adequate assessment. The survey also highlighted people who were ready to pay more for the survival kit, but the questionnaire did not reveal age and gender information about those respondents. The price considerations can be presented in the chart below: The last question was also consid ered by most of the respondents. While evaluating the importance of qualities and features that the Home Survival Kit should possess, the majority of participants focus on such components as extensive first aid kit, presence of light and heating, storage for water, and portability.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Other components and conditions, such as packaging, communication supply and extras and accessories have turned out to be less significant. Statement of Needs The survey has defined the desired features and wants of the customers. The most significant criteria for consumers involve cost-effectiveness of the Home Survival Kit because the respondents agreed to pay approximately $ 50-150 for the product. However, there were participants that agreed to pay about $ 151-250 for the kit, but the age category has not been defined either. As per the priorities established in terms of the product features, the majority of the participants are likely to have portable, extensive first kit that would ensure them with light, heating, and water supply. In this respect, the product should be at a low or moderate price, practical, convenient, and portable. Need Essential or Desirable Rating Functional or Non Functional Moderate Price 6 Non-Functional Extensive Kit 10 Functional Portable, 8 Functional Storage for Water 8 Functional Ensures Light and Heating 8 Functional Requirements Specification Project Overview The Home Survival Kit, or Smart Kit, is designed in regard to the determination of the most essential features and criteria that are urgent for survival and comfortable existence for a long-term period. The product has bee defined for people under all age categories irrespective of their gender characteristics and age. The prototype of the product has been launched and tested to define the functionality for the JAG to produce. Such aspects as tools, substances, time-frame, as well as multiple features have been introduced to meet the needs of large audience. Introduction The development of the product design has implied a number of requirements and criteria that should be taken into the deepest consideration to meet consumer requirements. By estimating the current responses to customer questionnaire and correlating results with the present product concept, it is possible to define what changes should be made to increase the consumer demand. The results can be received through a test plan. Product Concept Product Statement Smart kit includes a portable and waterproof box with four various compartments. The first section contains water pouches that ensure water supply. The second compartment is designated for medical supply and hygienic purposes, including gloves, bandages, wipes, and painkillers. The third section includes flashlight, matches, candles, and blankets.Advertising We will write a custom essay sample on Marketing of the Home Survival Kit: Needs and Requirements specifically for you for only $16.05 $11/page Learn More Finally, the forth section consists of guides and instructions for using the kit appropriately. Each part of the entire product concept does not differ from other concepts existing on the market. Nevertheless, in total, the product has a great number of features and functions that make the product much more competitive that any other products. Use of Product Increased usability of the product ensures the four compartments which have functional values and which increases consumer demands. Because the compartments include the most essentials items, the consumer requirements will surely be met. Besides, the box for storing the items is also portable and convenient. Focus on Customer Needs In order to meet customer needs, the boxes should be portable, comfortable, and waterproof, which ensures their reliability. It also should also conta in water supply, light and heating. Therefore, the presented product concept is justified in terms of portability and presence of the above-mentioned components. In order to meet the requirements, the box should be designed with heating devices as well, which is absent in current prototype. Stakeholders Impact The product is expected to involve the following stakeholders: Customer Active Travelers The smart kit is essential for customers who are fond of travelling for long distances in mountainous districts where there is high risk for being injured or traumatized. Therefore, the survival kit should contain all the above-mentioned items, along with wireless chargers for phones, and GPS devices that would allow them to coordinate their itineraries. In addition, the smart kit will be especially relevant for those travelers who are fond of river trips because the box is waterproof. Although the Smart Kit is more designated for home survival, it can easily be used while travelling.Adver tising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Customers with Limited Abilities There are people are not able to ensure their security because of limited physical abilities. They can use such box for everyday use to avoid contingency situations. They can also apply to this product whenever they want to set out for a journey. All the compartments are easy to use and there is an instruction that makes the box even more comfortable and practical. JAG Corporation The products of the specified kind are abundant at the market and, therefore, launching the Smart Kit can enhance the competition due to its increased functionality. Therefore, the involvement of JAG Corporation can increase the good reputation of the product concept and ensure the consumers that the Smart Kit is of high quality and at a moderate price. Competitors Competitors are important competitors and their marketing strategies should never be underestimated. In this respect, it is important to explore the current market and define what pitfalls and advantages other su rvival kits contain. Constant research can contribute to development and promotion of the Smart Kit. It will also allow to define the wants and needs of the consumer demand. Retailers In case the product is successful at the market, it is possible to expand its functionality and invest more resource into developing a more sophisticated product that can be distributed among major retailers. Therefore, it is highly important to explore the potential of retail market for wholesalers to define the consumer demand and distribute the product accordingly. Environmental Groups Due to the recent globalization trends, the producers should be aware of environmental and ecological issues and, therefore, it is crucial to market environmentally friendly products. For instance, the boxes should be made of the natural components so as to minimize the negative effect on the environment. In this respect, specific attention should be given to respectable environmental organization that could approve t he product launching and enhance the reputable image of the product concept. Product Requirements Functional The Smart Kit should be portable and comfortable. It should also be waterproof. The product should contain the compartment for first aid. It should have convenient packaging so that a user can quickly find the necessary item. The Smart Kit should also have compartments for water supply, light, and heating. Non-functional The component of the Smart Kit should not be expensive, but of decent quality; It should be composed of natural materials; The medicine should not provoke allergic reactions; Test Plan Requirement Test Plan Result Resistance to water Test 1 The Smart Kit was submerged in a vacuum filled with water for 1 hour. All the items were put in compartments. Pass: All the items placed within the Smart Kit remained undamaged. No water was found inside the box. Analysis of security and reliability Test 2 The product is place on the upper part of the co nstruction that is 3 meters high to define how the items in the box will be deformed in case the box will fall down from this construction. Pass: After the box fell down, all the items remain undamaged. Therefore, the Smart Survival Kit will stay unchanged even in case of the earthquake. Checking the device for the usability Test 3: The participant of the experiment should read the instruction and put all the enumerated items out of the box to define how much it will take him to find the items that are most appropriate for a situation. Pass: It took the participant for 5 minutes to put all the necessary items and define which one is the most appropriate for a particular situation. This proves that the instructions are clear and accurate. Conclusion With regard to the survey exploring consumer opinion, assessment of product requirements and result of the test plan, the Smart Survival Kit will be of great success on retail market due to the increased functionality and success ful price policy. This essay on Marketing of the Home Survival Kit: Needs and Requirements was written and submitted by user Kathleen V. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Tips on Using Personal Statement Essay Sample Writing

Tips on Using Personal Statement Essay Sample WritingIf you're reading this article, it's a pretty good bet that you're thinking about completing a personal statement for college. Before you begin writing your own application essay, you might as well learn more about the types of essay samples that are available online. There are a variety of different essay samples that you can use to create your own personal statement.The first thing you need to know is that writing samples are not written by a single author. In other words, no single writer comes up with the same expression in several different places throughout his or her writing. Each of the different writers uses a slightly different expression to represent their own views and opinions. The best way to recognize your own writer is to look at the different samples you see on the Internet.When you use an online personal statement sample, take note of all the different elements that they use. You can usually tell the writer who wr ote the sample because they usually express a single view. Someone who expresses a number of different viewpoints may also be a good writer, but it doesn't mean they are the best writer. Take the time to look at as many different samples as possible before making your decision about which one to write your own personal statement from.Before you begin writing your personal statement, you should take some time to think about what you want to say in the essay. An important part of essay writing is to be able to express the truth about yourself. This is not something that you can easily do if you haven't done research into your own personality. It's likely that the writer who composed the essay you're working on is going to have a very different opinion about themselves than you do.You should make sure that your personal statement does not have a single opinion. One of the things that you need to be careful about is making sure that your own personal statement doesn't have one viewpoint expressed. When you do this, you're less likely to be able to communicate your own thoughts and opinions. Even if you agree with the writer, it doesn't mean that you agree with everything that the writer says.There are a number of different writing samples available for you to choose from. When you take the time to read about them, you should be able to identify a writer that you admire. That way, you can avoid using the writer that others recommend and you can find someone who really understands you and can produce essays that reflect your own unique voice.Just because there are a variety of writing samples available doesn't mean that you can choose any of them. In fact, you should be careful to make sure that you can identify what you expect from your own personal statement. You should be able to understand what you want to convey when you begin writing, so that you know whether or not the writing samples that you've selected are likely to accurately represent you.When you begin writing your personal statement, make sure that you are familiar with the writing samples that you have identified. You should take some time to learn about the different styles, the different types of expression, and the different ways that different people express their opinions. Once you know these things, you'll be better prepared to choose the right personal statement for you.

The Promise and Peril of Editing in Proof

The Promise and Peril of Editing in Proof The Promise and Peril of Editing in Proof The Promise and Peril of Editing in Proof By Mark Nichol Which method of editing is the most effective one? Which content formats should be employed, and how many iterations are necessary? Ultimately, what works for the publisher is the best approach, but consider that what is most expedient is often at odds with what is best. Until a generation ago, typewritten manuscripts were edited on paper: Editors would mark changes with a pen or pencil, and writers would type (or hire someone to type) a new version; this process might be repeated at least a couple of times, as the manuscript underwent first developmental (comprehensive thematic and structural) editing and then copyediting (the nuts and bolts of word style and usage and of grammar and syntax, or sentence formation). The last iteration would then be given to a typesetter, who would transcribe the text using a word-processing device, incorporating the last set of penciled-in revisions as he or she went along, and would format it according to its intended mode of presentation. A proof, or a facsimile of the manuscript’s intended published appearance, would then be printed out, and a proofreader would check the proof against the final typed version, glancing back and forth ad infinitum to check for typographical errors as well as duplicated, omitted, or misplaced text and for formatting errors. The typesetter would then enter corrections and print out a new iteration, and the proofreader would spot-check the corrected elements and passages. This exchange would then be repeated if and as necessary. (Some publishers, notably the National Geographic Society, paired two people: one to read the original final manuscript aloud while the other checked the corresponding proof text and marked any errors observed.) As desktop publishing evolved, this process was streamlined: Editors revised directly in content files using simplified word-processing programs such as Microsoft Word. And because the content was copied and pasted into the proof file, rather than laboriously typed, proofreaders no longer had to compare proofs against the manuscript word for word; they merely examined the proofs for errors, consulting the manuscript only occasionally for clarification if at all. Early on in this new paradigm, the proofreader would mark a printout of the proof, and a member of the publication’s production staff, or a freelance graphic designer or production artist, would enter the changes and then generate a new iteration of the proof, and the proofreader or another person would check corrections. Then, in the last few years, it became easier for proofreaders to revise proofs themselves using programs such as Adobe Acrobat. Ultimately, some publishers have decided to occasionally or routinely forgo the manuscript-editing process (either the copyediting stage alone or both developmental editing and copyediting) and â€Å"flow† the writer’s raw (or developmentally edited but not copyedited) manuscript directly into proof, then have it edited when it is already in its formatted form. This certainly saves much time and effort, but it also complicates the process, because developmental editors and copy editors must then maintain the parameters of the copyfit- they cannot insert, omit, or relocate content without perhaps significantly altering the layout, which may require more time and effort by design and/or production staff. If the editor is given authority to copyfit as needed, he or she can revise the text so that it fits the format, but this may compromise the quality of the content because of the limits of that format. I have edited and proofread content that appears in all these manifestations, starting out by editing my college newspaper using a manual typewriter, Wite-Out, scissors, and red pencils. A few of my contemporaries still prefer to mark up a piece of paper, but I have embraced the expeditious advantages of editing in proof (though for most of my employers and clients, I continue to edit in Word and proof in Acrobat), and I predict that this strategy will soon be the norm. But publishers, from mom-and-pop marketers to multinational corporations, must weigh the benefits and drawbacks and take care not to cut corners by, say, minimizing comprehensive reorganization and revision of a manuscript because it doesn’t adhere to a templated publication format or eliminating copyediting and proofreading because they are costly, time-consuming steps. Too many publications already suffer, sometimes egregiously, from a de-emphasis on (or even outright dismissal of) the editing process, and the art of turning a competent composition into a compelling one must not be suborned to an efficiency that ignores the crucial factor of quality. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Writing Basics category, check our popular posts, or choose a related post below:Coordinating vs. Subordinating Conjunctions75 Idioms and Expressions That Include â€Å"Break†Parataxis and Hypotaxis

Financial Health of Institutions Of Higher Education Essay

Financial Health of Institutions Of Higher Education - Essay Example However, with the current increased competition for students, this proved to be more difficult and getting enrolments which were high enough was hard for the college. Part D Offering training and certificate courses to lead to degree courses is important in at least two ways. To begin with, it helps increase the enrolment from many students who may not qualify to go directly to the degree course. If students can, and actually should, be considered as customers in the case for colleges, addressing this part for he market is a good way for the college to differentiate itself especially from the bigger universities which offer stiff competition for the students. Offering certificate and diplomas to help these students to bridge for their degree courses gives many people the opportunity to qualify for degree courses and at the same time give the college a new market segment to increase its overall market share. This definitely increases the enrolment and increasing enrolment will increas e the amount revenues through tuition fees. Part C There are many people who see this kind of path towards achieving higher education as a very important way to go on with their education. Many people fail to get the required grades to join college for various degree courses not necessarily because hey are not academically competent, but due to various issues. Giving them this avenue is an important way to help them to achieve their academic goals without allowing past barriers to prevent them from achieving these goals. As a result, offering these certificate courses to these students will definitely attract more students and more students also mean more money in the form of college tuition fees. The biggest advantage is that the cost of training certificate students is relatively low as compared to higher courses and this keeps costs down while at the same time increasing revenue. The other important thing with this strategy is that most of these students who have not qualified to degree courses and a looking for bridging courses are more willing to pay their fees without looking for subsidies and this reduces the financial burden for the college per student. It is also likely to get more enrolment from the local community because students do not travel to institutions which are too far from home to go and do these bridging courses. The only students who go to college which are far from their local area are those who are doing degree courses or post graduate courses. However, the main reason that this strategy was very successful is because it was not just a way to increase revenue, but it is also a solution that is solving other educational needs by giving individuals a second chance in acquiring higher education. Part D: not applicable Section 2 Both Georgetown College and Wesley College are not doing better than they were doing before. Their main revenues streams have declined over the years across the various streams of revenues. This indicates that the two colleges are not doing well and they have not been able to use the advice given as a way to make sure that they have healthy financing. The lack of success for the two colleges can be seen in the way they have both come from higher revenue flows in the year 2001 to lower revenues in the year 2010. Overall, they have done worse in placing themselves in a path that is of worse and riskier financial life. With regard to private gifts grants and contracts Georgetown College