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Sunday, December 29, 2019

Marketing Strategy Planning And Marketing Research

Nowadays, marketing has become an increasingly vital aspect which can drive the organization to develop and launch the new product successfully, even though marketing was not the worthiest priority for the organizations during 3-4 decades ago. In order to clarify the importance of marketing role that played in the development and launch of new products, the meaning of marketing needs to be referred. Marketing can be simply defined as â€Å"meet needs profitably† (Kotler and Keller, 2012) and â€Å"managing profitable consumer relationship† (Koler,2010). It indicates that the key objective of marketing is not only meet the consumer needs and wants but maintain and develop the long-term relationships with consumers. Otherwise, when developing the new†¦show more content†¦According to the survey by researchers, companies which adapt to marketing- orientation were more profitable associated with the extent of inter-functional (Narver and Slater, 1990).in â€Å"Eas y-Go!† case, this creative business idea completely meet consumer’s needs because of the weariness during travel make consumers prefer to release their hands than move the heavy suitcase by themselves. In this way, it is inevitable that organizations tend to transform to the market-driven business. Marketing strategy as the overall plan as a whole need to be considered first. Without a powerful marketing strategy, all the efforts during the new product developing process are chaotic and easily to get lost. Because of marketing strategy can guide the company to implement marketing activities successfully and achieve their business goals. Moreover, Kotler and Armstrong (2012) supported this suggesting that developing the strategic planning by giving the rational specific situation, opportunities, objectives and resource of the strategy must be helpful for product long-term survival, and the balance between organization resource utilization and goals achievement should be

Saturday, December 21, 2019

Personal Experience A Report on my Practicums - 799 Words

During practicums, I endeavour to show that my learning environments are one, which focuses on each individual child’s well being and learning. I involve the parents, guardians and carers as well as the wider community whenever possible. I strive to create a feeling of belonging and pride in the classroom surrounding and the school environment. It is imperative that I continue to create and foster an inclusive class environment, in which I explicitly teach the school’s cultural values and virtues, as well as, exploring the different cultural backgrounds within my classroom. I understand the code of ethics and conduct of the teaching profession and their implications. Thus, when using digital resources and tools for teaching, I always highlight and discuss cyber safety and appropriate use of online resources. I ensure that all students are made aware of the dangers of using digital resources and understand how to use and communicate appropriately with digital technology. Whilst teaching a Year 1 class, the school I attended had many Japanese students. Therefore, I was able to draw from my own school experience and create lunchtime activities such as Origami club and karate club for all students to be involved with. When teaching a Year 7 class, I was able to focus on cultural traditions as my grade seven class had several Muslim students. During lessons, I discussed and explored Ramadan and this aided the class cohort to understand and acknowledge why the selectedShow MoreRelatedGeneralist Social Worker Practice At The Micro, Mezzo And Macro Levels913 Words   |  4 Pagesassist me with learning and organizing information. I also learned that my learning style as a visual leaner is likely a contributing factor to my strong ability to plan and strategize. I can apply the visual learning style to my social work practice several different ways. First, I can color coordinate or highlight tasks to prioritize the tasks or to highlight major and minor deta ils as I create lists, goals, objectives, and reports. In addition, I can visualize what I am hearing to allow me to recallRead MoreWhy The Practitioner Scholar Model Is Aligned With My Personal And Professional Goals1644 Words   |  7 Pagesdiscovery. I have expanded my knowledge of the field of psychology while growing as an individual and clinician. The lessons I have learned at the Cancer Support Community (CSC) are priceless. Furthermore, the academic knowledge I gained has made me grow as a clinician. In this paper, I will define the two main training models in the field of psychology, and explain why the Practitioner-Scholar model is aligned with my personal and professional goals. I will also discuss my progress and current levelRead MoreWhy I Am A Psychologist, The State Of Kentucky One Must First Obtain Licensure1057 Words   |  5 PagesLicensure Paper I have wanted to be a psychologist most of my life. In order to become a licensed psychologist in the State of Kentucky one must first obtain licensure. According to The Kentucky Board of Examiners of Psychology (2007) the Kentucky Revised Statutes, KRS 319.005 states that no one by law is allowed to use the title of psychologist, practice as a psychologist, or in any way cause others to believe that they possess credentials to do so, unless they have been licensed by the board.Read MoreResearch Methods And Design Course At River Community College1693 Words   |  7 Pagesdata that would answer my main question, â€Å"With what frequency and consistency do students and professors use the literacy support services available at River Community College?† and its four sub-questions. 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Thursday, December 12, 2019

Taxation Law Section 4-1 of the ITA Act - Free Sample

Question: Discuss about the Taxation Law for Section 4-1 of the ITA Act. Answer: Residence Issue The issue is to determine whether Megan is resident for the purpose of tax. Law The section 4-1 of the ITA Act 1997 states that every company, individual or other entities is required to pay income tax on their assessable income. The assessable income is classified as ordinary income and statutory income for the purpose of tax (Burkhauser et al., 2015). The ordinary income includes income of ordinary concept as per section 6-5 of the ITA Act 1997. The other assessable incomes that are not ordinary income are assessable income as per section 6-10 of the ITA Act 1997. A resident taxpayer is required to pay tax from income received from all the sources as per section 6-5(2) of the ITA Act 1997. The section 6-5(3) provides a foreign resident on the other hand is required to pay tax only on income that are received from sources within Australia. It is therefore important to determine the residential status of the taxpayer (McLachlan, 2013). Application In this case, Megan is engaged with an Australian mining company and is required to spend eight months out of Australia. The ITA Act 1936 defines resident as an individual whose place of abode is in Australia or the individual is the member of a superannuation scheme. Meagan sacrifices a part of the salary for contribution to superannuation scheme and her regular place of abode is in Australia (Dowling, 2014). Conclusion Based on the above analysis it can be concluded that Megan is a resident for the purpose of tax. Income received from the mining company Issue The issue is to determine whether the assessable income should include the gross income received from an Australian company. Law The assessable income of the taxpayer is classified into ordinary income and statutory income. The incomes received by the taxpayer from property, business, employment and personal services are included within the meaning of ordinary income (Chalmers et al., 2013). In the case of Tennant v Smith 1892, FCT V Cooke and Sherden 1980 it was held that an income would be considered as ordinary if a real gain accrue to the taxpayer and the income is received in cash or cash convertible (Hopkins, 2016). Application Megan worked for a mining company and received an income of $180000.00 during the income year. This income received from the mining company is a regular receipt and should be included in the assessable income of the taxpayer as held in the case of FCT V Blake 1984. In the case of Tennant v Smith 1892, FCT V Cooke and Sherden 1980 it was held that income from employment should be included as ordinary income (Schenk et al., 2015). The income that is received from mining company is for employment therefore it is an ordinary income and should be included in the assessable income of the Megan. Conclusion Based on the above discussion it is concluded that income received by Megan from mining company should be included in the assessable income. Superannuation Contribution Issue The issue is to ascertain the affect on the assessable income of the taxpayer due to salary sacrifice for contribution to superannuation. Law The salary sacrifice arrangement is defined in Taxation Ruling 2001/10 as an arrangement between the employer and employee where employee forgo a part of the salary and in return receives benefit of similar value from the employer (Chang, 2016). The salary sacrificed for the purpose of contribution to the superannuation is an example of salary sacrificing arrangements (Acemoglu Robinson, 2015). If the contribution to the superannuation is made within the prescribed limit then such contribution is taxed at a nominal rate of 15%. The salary that is included in the assessable income does not include the salary sacrifice for the contribution to superannuation. Application Megan sacrificed $20000.00 for superannuation contribution and this sacrifice of salary should not be included in the assessable income as per the above discussion. Conclusion The assessable income of the Megan should not include the salary sacrifice component of $20000.00, as it will be taxed at a nominal rate of 15%. One off payment received Issue The one off payment is received from the company and the issue is to determine whether it should be included in the assessable income. Law The income is considered as ordinary income if the receipt of such income is regular as was held in the case of FCT V Blake 1984. In the case of FCT V Harris 1980, it was held that assessable income would not include one off receipts. However, there are certain exceptions to this rule, as a lump sum payment received to do a particular job under a contract is included within the ordinary income (Chardon et al., 2016). Application Megan received a one off lump sum payment from the mining company under a contract of not to work for any other mining company. This is an exception to the rule that held in the above cases so it should be included in the assessable income (Krever Mellor, 2016). Conclusion The one off payment received by Megan should be included in the assessable income. Fees received from freelancing Issue It is to be ascertained whether the fees received from freelancing should be included in the assessable income. Law The incomes from all sources are included in the ordinary income. The definition of ordinary income includes the fees that are received by the taxpayer by providing freelancing services (Alm Duncan, 2014). The GST or tax payable should not be included in the assessable income of the taxpayer as per section 17-5 of the ITA Act 1997. The section 17-5 also stated that the amount received that is to be included in the assessable income should be calculated after adjusting the GST payable (Hasseldine Morris, 2013). Application The fees received for providing freelance service includes GST amount. This GST amount should be adjusted before the freelance fees are included in the assessable income of the taxpayer (Allan et al., 2014). Conclusion The freelance received by Megan should be included in the assessable income after adjusting the GST payable amount. Gifts Issue The taxpayer has received gift in cash and gift in kind. The issue is to ascertain whether the gifts should be included in the assessable income of the taxpayer. Law It was held in the case of Tenant V Smith 1892, FCT V Cooke and Sherden 1980 that a gain that is not receive in cash or cannot be converted to cash then it is not an ordinary income (De Mooij, 2012). Application In this case, Megan received two bottle of champagne and a cash gift of $5000.00. The two bottles of champagne are not convertible to cash so this are not included in the ordinary income (Cracogna Henr, 2013). The law provides that if a gift is received from income earning activity then such gifts should be included in the assessable income. In this case, Megan received cash gifts from clients so this gift amount should be included in the assessable income (Anthoine, 2013). Conclusion From above it can be concluded that two bottles of champagne is not an income and should not be included in the assessable income. On the other hand, cash gifts received from clients should be included in the assessable income. Income received from designing Issue The issue is to determine whether the assessable income should include the income received from sale of intellectual property. Law The section 995 provides the definition of intellectual property rights. The definition provides that items that consist of equitable rights are considered as intellectual property right. It also means patent or a license as mentioned in the common wealth law. The owner of a design of a product or equipments is also included in the intellectual property owner (Burkhauser et al., 2015). Application In this case, Meagan was the owner of then design of mining equipment that she sold for $121000.00. The income that is received from the design of mining equipment is the income from personal exertion for Megan (Dowling, 2014). The ITA Act 1997 provides that mining equipments include the intellectual property rights on the depreciating assets. The extents for the consequences of intellectual property right are based on the capital costs as mentioned under division 40 (Hopkins, 2016). The section 40 C provides that any income from the sale of intellectual property should be treated as revenue and should be included in the assessable income. In the case of Pacific Film laboratories Pty ltd V Federal Commissioner of taxation, it was found that intellectual property transferred is considered as sale and is subject to sales tax (Chang, 2016). Conclusion Then law provides that any type of income from sale of intellectual property should be included in the assessable income. The case law also provides that the transfer of intellectual property is to be considered as sale. Income from Painting Issue The income from sale of painting whether it should be included in the assessable income. Law The section 84-5 of the ITA Act 1997 provides that if an ordinary income or statutory income is received from the personal effort and skills then such income are known as personal service income. The section 84-5(2) provides that only individuals can have personal service income (Chardon et al., 2016). Application The Taxation ruling 2001/7 provides that analysis of ordinary income and statutory income is required in order to define personal service income as per Para 20 of the ruling. The Para 26 of the taxation ruling 2001/7 provides that for interpreting division 84 it is important to ascertain whether the income is received for personal effort and skill (Alm Duncan, 2014). If the income is in fact received for personal skill and effort then it should be included in the assessable income. If the income is not received for personal effort or skill then it should not be included in the personal service income (Allan et al., 2014). In this case, Megan has received substantial income from painting activities. The painting skill of Megan was recognized in various art exhibitions and she earned an amount of $22000.00 during the current income year. The income from the painting is an income from personal exertion (Cracogna et al., 2013 ). This can be further classified as income generated from ca pital gain and income that are received from reward. The personal service incomes involve alienation measures and are subject to tax so they should be included in the assessable income of the taxpayer. In the case of New IT Pty ltd it was held that individual that is providing the necessary service to customer is providing then personal service for the purpose of the tax. The income that is received from providing personal service is included in the assessable income of the taxpayer (Anthoine, 2013). Conclusion In this case, Megan has received income from selling paintings and rewards. She obtains these incomes from personal effort and skill so these are personal service income. The personal service income is taxable so it should be included in the assessable income of the taxpayer. Reference Acemoglu, D., Robinson, J. A. (2015). The rise and decline of general laws of capitalism.The Journal of Economic Perspectives,29(1), 3-28. Allan, G., Lecca, P., McGregor, P., Swales, K. (2014). The economic and environmental impact of a carbon tax for Scotland: a computable general equilibrium analysis.Ecological Economics,100, 40-50. Alm, J., Duncan, D. (2014). Estimating tax agency efficiency.Public Budgeting Finance,34(3), 92-110. Anthoine, R. (Ed.). (2013).Tax incentives for private investment in developing countries. Springer Science Business Media. Burkhauser, R. V., Hahn, M. H., Wilkins, R. (2015). Measuring top incomes using tax record data: A cautionary tale from Australia.The Journal of Economic Inequality,13(2), 181-205. Chalmers, J., Carragher, N., Davoren, S., OBrien, P. (2013). Real or perceived impediments to minimum pricing of alcohol in Australia: public opinion, the industry and the law.International Journal of Drug Policy,24(6), 517-523. Chang, J. (2016). Foreign resident CGT withholding.Taxation in Australia,50(11), 664. Chardon, T., Freudenberg, B., Brimble, M. (2016). Tax literacy in Australia: not knowing your deduction from your offset. Cracogna, D., Fici, A., Henr, H. (2013).International handbook of cooperative law. Springer. De Mooij, R. A. (2012). Tax biases to debt finance: Assessing the problem, finding solutions.Fiscal Studies,33(4), 489-512. Dowling, G. R. (2014). The curious case of corporate tax avoidance: Is it socially irresponsible?.Journal of Business Ethics,124(1), 173-184. Hasseldine, J., Morris, G. (2013, March). Corporate social responsibility and tax avoidance: A comment and reflection. InAccounting Forum(Vol. 37, No. 1, pp. 1-14). Elsevier. Hopkins, B. R. (2016).The Law of Tax-Exempt Organizations+ Website, 2016 Supplement. John Wiley Sons. Krever, R., Mellor, P. (2016). Australia, GAARsA Key Element of Tax Systems in the Post-BEPS Tax World.GAARsA Key Element of Tax Systems in the Post-BEPS Tax World (Amsterdam: IBFD, 2016), 45-64. McLachlan, R. (2013). Deep and Persistent Disadvantage in Australia-Productivity Commission Staff Working Paper. Schenk, A., Thuronyi, V., Cui, W. (2015).Value Added Tax. Cambridge University Press.

Thursday, December 5, 2019

Socialcultural free essay sample

This addresses subject learning objective(s): 1, 2, 3 and 4 This addresses program learning objectives(s) weight: Due: 5. Mom Flay 4 Par 2014 While this Is the time for online submission (Turning), you must submit a hard copy of the essay in the tutorial on 9th April (or in the designated assignment box for this subject prior to this date). Length: 1500- 2000 words Task: This assignment is to be done Individually, and is designed to lead you Into the tourism studies literature and to foster the development of the practice of discussing inception issues in tourism studies.In academia the definition of tourism varies according to ones philosophical approach. Consequently many definitions exist. Steak (2005) defines tourism as follows: Tourism is travel and temporary stay, involving at least one night away from the region of a persons usual home that is undertaken with the major expectation of satisfying leisure needs that are perceived as being more enjoyably able to be satisfied by being at places outside of, and qualitatively deferent to, the home region. We will write a custom essay sample on Socialcultural or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In this essay you are required to critically analyses the relevance of Steers definition in the planning and development of tourism today. Critical analysis requires an in- depth understanding of the current debates In tourism academia and therefore you should compare Steers definition with others that have been produced. The topic theme has been developed to encourage you to start employing a encouraged to read as widely as possible around this topic. Spend some time in the library, but start with a detailed reading of the following articles which display a range of views:Please note that nothing will be read beyond the specified maximum. The essay must adhere to the TTS Business School Guide to Writing Assignments in format and referencing. Please note that referencing is an essential tool in academic writing. Criteria: 1 . Evidence that theorists are fully read and understood. 2. Evidence that original work by the theorist has been read and sourced. 3. Critical analytical skills. 4. Good structure of the essay with an introduction, body and conclusion. 5. Fluency in writing. 6. A conclusion which reveals your own views effectively.