French Temporal Prepositions - Prépositions de temps

Memory Keepers Daughter Literary Analysis Essay - 1375 Words

In the book â€Å"The Memory Keepers Daughter† by Kim Edwards a doctor and his wife have twins and the first child is a healthy boy but then the second child that comes out is a little girl with the signs of down syndrome and he asks his Nurse to take the baby away to an institution while he tells his wife the baby girl died. Through out the entire book it is a struggle for Dr. Henrys wife Norah to have closure with the fact that her baby girl is said to be dead and she never saw her, held her, or cared for her. Kim Edwards shows through the whole book that we are only human, the themes that life is beyond our control and through the connection between suffering and joy. Edwards uses plot to set up a sort of life schedule. It goes in order†¦show more content†¦But David, you missed a lot of joy. In the theme that life is beyond our control the author Kim Edwards has the book move through the years rapidly and at a fast pace in order to demonstrate how life flys by. Throughout the book Edwards uses photography as a metaphor showing the character Davids growing obsession with taking photographs as a desperate attempt to make time stand still: Photo after photo, as if he could stop time or make an image powerful enough to obscure the moment when he turned and handed his daughter to Caroline Gill. Life may also feel as it is out of their control with there being a constant aura of uncertainty or â€Å"what if† quality. That being said, the characters in the end will always wonder what life would have been like if David had never given his daughter away, but find it exhausting to wonder once they are brought together in the end after the death of David. As Paul reflects at the end of the novel: His mother was right; he could never know what might have happened. All he had were the facts. Life was also seeming to be out of anyones control with the struggle of the melancholy tone through the novel with Norah becoming more and more depressed becoming that of a drinker in Pauls young life and then being so unhappy with her marriage with David for him being so distant that she has an affair with a man while she is on a trip to Aruba with her job. Even with the tone the author seems to have it progress in aShow MoreRelatedEssay Analysis (of Anger)1595 Words   |  7 PagesA. AUTHOR’S BACKGROUND Francis Bacon Francis Bacon was born in York House, London on January 22, 1561. His Father, Sir Nicholas Bacon, was the Lord Keeper of the Great Seal under Queen Elizabeth I. Bacon studied at Trinity College, Cambridge, from 1573 to 1575. The younger of two sons, Bacon was eighteen when his father died in 1576, leaving him impoverished. This was the year Bacon gained entrance as a senior governor at a legal education institution, one of the four Inns of Court. He alsoRead MoreAnalyzing Sonnys Blues Essay2151 Words   |  9 PagesAnalysis of Sonnys Blues Sonnys Blues was written in 1957, but carries a vital social message in our society today of people trying to understand one another and find their identity. Sonnys Blues not only states dramatically the motive for Baldwins famous polemics in the cause of Black Freedom, but it also provides an esthetic linking his work, in all literary genres, with the cultures of the Black ghetto (Reilly 56). 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We think that the information acquired during the research is useful for learning and understanding the essence of proverbs and sayings and their role in communication; it develops language competence

Principle International Taxation Bloomsbury -Myassignmenthelp.Com

Question: Discuss About The Principle International Taxation Bloomsbury? Answer: Introduction: The taxation ruling of 92/2 provides the explanation relating to the expenditure that is occurred on carrying out the scientific research and the same can be considered as deductions under subsection 73A (1) of the ITAA 1936 (Barkoczy 2016). The activities of Research and development enables the business and the non-profit organization to attain excellence in the operations. The managers of the organizations usually seek to enhance the operational effectiveness of the firm. The Research and development initiatives assist in improving the overall efficiency of the organization. As evident the research and development requires huge outlay and to attain the organizational efficiency both the profit making and non-profit making firms devote their fund in Research and development activities (Tan Braithwaite and Reinhart 2016). These activities also accompanies tax incentive that are commonly known as research and development incentives. The current study places emphasis on the effects of Research and development incentives for the listed companies in Australia. Discussion of Ruling: Ever since the adoption of the section 73A during the year 1946 the taxpayers are able to put forward their claim regarding the tax deductions for the expenses that are incurred on the scientific research, which might not have, been allowed under any other provision. The taxation ruling of TR 92/2 is regarded as the specific ruling that governs the provision of the tax incentive relating to the activities of research and development in a firm (Snape. and De Souza 2016). To arrive at the assessable income of an organization, section 73A of Income Tax Assessment Act, 1936 provides the forms of scientific expenses that is occurred and the same can be considered as an allowable deduction. Additionally, Sub-section 1 of section 73A of ITAA, 1936 lay down that expenses on scientific research and development will be considered as the allowable deductions given the expenses is not allowed for deduction in any other sections. Companies that are listed on the recognized stock exchange will be provided with the amenities of claiming an allowable deduction relating to the expenses occurred on scientific research and development activities. An important consideration relating to the section 73A is that evidently provides that the expenses on research and development must be incurred in the course of deriving the assessable income (Braithwaite 2017). On finding that the expenses on research and development is not incurred in the course of gaining an assessable income then no deductions will be considered allowable in this respect for listed firms. The research and development tax incentive is useful in determining the taxable earnings of the listed companies and such incentive is largely to motivate the business organizations to spend on the research and development activities. As defined under the subsection 1 of the section 73A of the ITAA 1936 explains that there are certain expenses that will be considered as an allowable expenditure in determining the taxable earnings of the business for their tax liabilities; Payments that is made to the approved research institutes Expenditure that is incurred of capital nature on the scientific research associated to the business Expenditure that is occurred on plant which is put into use for scientific research Expenditure associated to the capital expenditure on the buildings (Cao et al. 2015). As evident from the above stated analysis it is understood that the payments that is made in respect of the approved research organizations for conducting the research associated to the activities of the business. An important assertion in this regard is that the expenses can be incurred in the business premises of the firm or the same could be executed out of the premises which is the approved research institute (Woellner et al. 2014). Place is not regarded as the vital factor in performing the research and development expenses for claiming an allowable deduction from the assessable income of business. Hence, the scientific expenses on research and development must be in respect of the business. Besides making the payment a listed firm would have the facilities of obtaining the benefit of tax incentive under section 73A of ITAA, 1936 for the expenses incurred on scientific research given that the necessary conditions of the act is followed (Bevacqua 2015). The taxation ruling of TR 92/2 necessarily lay down in respect of the listed firms that the capital expenditure that is occurred should be directly related to business and the same should not have occurred for any other below stated purposes; Payments that is made to purchase the plant and machinery relating to the scientific research purpose of the firm Payments made by organization in acquiring the land and building Payments that is made to change, add or extend the current premises. Beside the above mentioned criteria any other form of scientific expenses that is occurred will be considered as allowable deductions given the expenses is entirely occurred for business purpose. The listed companies would be able to claim 1/3 of the total amount of deductions on scientific expense that is occurred in acquisition of land and building. Additionally the listed companies would be able to claim allowable deductions on the land and buildings if the building is used for scientific purpose. Importantly deductions can be claimed only if the expenses is incurred on or after 1st July 1946. Subsection 2 of the ITAA 1936 provides that the taxable income of the firm can be reduced by 1/3rd portion of the expenses that is occurred in acquiring the land and building (Davison, Monotti and Wiseman 2015). These expenses can be reduced from the taxable income even though they are incurred in extending the land and building given that it is used for the scientific research purpose of th e listed firms. The provision of the subsection 2 of the ITAA 1936 is not applicable to the expenses that is occurred in the construction of the premises or a portion of that premises given that the construction of such premises has occurred before 21st November 1987. The taxation ruling of TR 92/2 provides an additional explanation relating to the tax incentive relating to the expenses occurred on scientific research and development. Section 73A of the ITAA lay down that the listed companies availing tax incentive must meet the necessary deductions requirements. In conducting, the business functions if listed organizations incurs expenditure on scientific research and development in deriving the assessable income relating to the business the company will be able to claim an allowable deductions (Miller and Oats 2016). These kinds of research and development expenses is classified under different classes in TR 92/2 for determining the tax implications of these expenses on the taxable income of the organization. The categories of expenses is stated below; Expenditure incurred by the listed companies regarding the payment made to approve the scientific research institute Capital spending that is occurred for conducting the scientific research of the business for the listed companies The listed companies in respect of acquiring the plant and equipment that is used for performing the scientific research occur spending that. Capital spending that takes place in acquiring the building for performing the scientific research activities. The taxation ruling of TR 92/2 specifically deals with the first two items that is stated able which is related to the payment made to the recognized scientific institutes and capital expenses occurred for scientific reasons (Konoplitskaya 2017). Therefore, the assessable income of the listed organizations would be fall by amount of expenses reported for scientific purpose. The business will be claim an allowable deductions given the expenses are occurred with the motive of investing in research and development activities of improving the overall functions of the firm. The taxpayers are under the obligation of meeting the two specific business conditions. On first instance, the taxpayer would be required to execute the business activities for generating the assessable income. Secondly, the payments must be made in respect of the scientific research and development made by the business. Under such circumstances the listed firm in respect of the section 73A (1) of the act would be able to claim the benefit given that the such expenses are made within the scope of the act (Pope 2016). The effects of gaining tax incentive relating to expenses on scientific research is in large number. The capital expenses incurred by business can be availed for deductions except for the expenses incurred in plant and machinery or extension of land and building. The effects of section 73A (1) under the taxation ruling of TR 92/2 is stated below; Higher degree of emphasis on the research and development undertakings: With the tax incentive on offer, listed organizations are inspired to spend in bulk relating to the research and development undertakings. With the offer of tax incentive business firms are provided with the openings of using the tax shield offered by the taxation authority in lowering the instances of taxable earnings. Leveraging of tax position: The listed organizations that are functioning in the country having spend large amount of sum on conducting research and development for deriving the assessable income are allowed to leverage the tax position of the organization by making use of the benefits laid down under section 73A (1) of the ITAA 1936. Unlike the other expenses the listed organizations are providing with the facilities of setting off the expenses occurred in research and development (Kabinga 2015). The listed companies can additionally lower the assessable income and consequently could leverage their position of tax. Increasing the operational efficiency: As organizations are encouraged to spend large amount on research and development of the business the tax offering of tax incentive under the taxation ruling of TR 92/2 and under section 73Aof the ITAA 1936 have enabled the companies in improving their overall performance on multiple terms. The activities of research and development undertaken by the listed firms have enabled the firms in enhancing their operational business activities (Sikka 2017). Because of this, the overall functions of the business is improved. Improvement in the overall performance of the listed companies: Concerning the expenses incurred in research and development, the listed organizations have obtained an improved ways of functioning the business. Consequently, the overall financial performance of the listed organizations have immensely improved. Listed organization mainly aim to undertake the research and development expenses for strengthening the operational efficiency and usefulness of the firm (Mellon 2016). With respect to the activities of research and development the operational efficiency of the firm have increased significantly and because of this it has paved way for improved financial performance. Compliance with the income tax provision: To obtain the benefit of tax incentives related to the expenses incurred on research and development listed companies are required to comply with the provision of the ITAA (Basu 2017). Because of this listed firms have begun adhering to the requirements of tax provision stated under ITAA 1936 which ultimately provides the companies to obtain the benefit of tax incentive. Maintenance of appropriate books of accounts: To avail the tax incentive it is necessary to maintain the appropriate books of accounts. For listed companies it is mandatory on their part to maintain the appropriate books of accounts as this helps in keeping the track of expenses occurred relating to the activities of research and development. The business would be able to claim necessary income tax deductions and thereby it would help in reduction of income tax liabilities of the firm (Coleman et al. 2013). Consequently, the maintenance of the appropriate books of accounts and sufficient tracking of records have helped in proper record keeping of listed firms. Conclusion: On a conclusive note, the provision of taxation ruling of 92/2 creates positive impact on the listed organizations. The motivation of the listed companies are improved with large amount of spending being executed efficiently in the research and development activities. Overall, the operational efficiency of the organization is improved that ultimately improves the financial performance of the firm. Reference List: Barkoczy, S., 2016. Foundations of Taxation Law 2016.OUP Catalogue. Basu, S., 2017. International Direct Taxation and E-Commerce: A Catalyst for Reform.NUJS L. Rev.,10, p.19. Bevacqua, J., 2015. ATO accountability and taxpayer fairness: An assessment of the proposal to split the Australian taxation office.UNSWLJ,38, p.995. Braithwaite, V. ed., 2017.Taxing democracy: Understanding tax avoidance and evasion. Routledge. Cao, L., Hosking, A., Kouparitsas, M., Mullaly, D., Rimmer, X., Shi, Q., Stark, W. and Wende, S., 2015. Understanding the economy-wide efficiency and incidence of major Australian taxes.Treasury WP,1. Coleman, C., Hanegbi, R., Hart, G., Jogarajan, S., Krever, R., McLaren, J., Orbist, W. and Sadiq, K., 2013. Principles of taxation law.THE AUSTRALIAN TAFE TEACHER. Davison, M., Monotti, A. and Wiseman, L., 2015.Australian intellectual property law. Cambridge University Press. Kabinga, M., 2015. Established principles of taxation.Tax justice poverty. Konoplitskaya, A.V., 2017. PRINCIPLES OF TAXATION. In (pp. 141-143). Mellon, A.W., 2016.Taxation: the peoples business. Pickle Partners Publishing. Miller, A. and Oats, L., 2016.Principles of international taxation. Bloomsbury Publishing. Pope, T.R., 2016.Pearson's Federal Taxation: 2017 Comprehensive. Prentice Hall. Sikka, P., 2017, January. Accounting and taxation: Conjoined twins or separate siblings?. InAccounting Forum. Elsevier. Snape, J. and De Souza, J., 2016.Environmental taxation law: policy, contexts and practice. Routledge. Tan, L.M., Braithwaite, V. and Reinhart, M., 2016. Why do small business taxpayers stay with their practitioners? Trust, competence and aggressive advice.International Small Business Journal,34(3), pp.329-344. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2014. Taxation of consolidated groups. InAustralian Taxation Law 2014(pp. 951-996). CCH.

Pascals Principle free essay sample

This principle, which is known as Pascals principle from being distinctly formulated by him, is the most important in hydrostatics, and finds a practical application in the Hydrostatic press, or Bramahs Press(3) Not only is pressure transmitted out to the surface or  envelope  of the liquid, but within the  fluid  itself the  particlesare all pressed together. When a solid is immersed in the liquid it is pressed at every point of its surface in the direction  perpendicular  to the surface at that point. 3) In every horizontal layer throughout the liquid the pressure per unit  area  is the same; and this is the case independently of the shape of any vessel in which the liquid may be contained. The pressure per unit  area  in any horizontal layer depends only on the height of the free surface of the liquid above the layer considered, and the specific  gravity  of the liquid: and it is equal to the weight of a column of the liquid of unit sectional  area  w hose height is the height of the free surface. We will write a custom essay sample on Pascals Principle or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Hence whatever be the shape or size of several vessels, if all have the same  area  of base, and if in all the water stands at the same height, the pressure on each of the  bases  is the same. (5) When a solid is immersed either partially or wholly in a liquid a portion of the liquid is displaced. The solid is at the same time pressed at every point by the liquid. But the upward pressure on the solid is greater than the downward by an amount equivalent to the weight of the liquid displaced by the solid. Hence we obtain what is called the principle ofArchimedes, namely, that a  body  immersed either wholly or partially in a  fluid  loses a portion of its weight equal to that of the  fluid  which it displaces. This principle is of great importance as regards the floatation of bodies, and the determination of specific  gravity, etc. In regard to the sinking or floating of bodies three different cases may thus arise: First, the weight of the  body  may exceed the weight of the liquid it displaces, in which case the  body  sinks in the liquid; Second, the weight of the  body  may be less than that of the liquid displaced, in which case the  body  will not remain submerged unless forcibly held down, but will rise to the top and partly out of the liquid until the weight of the liquid displaced is equal to its own weight; Third, the weight of the  body  may be equal to the weight of the liquid displaced, in which case it will have little or no tendency either to sink or rise. Research HydrostaticsPASCALS PRINCIPLEIn  physics, Pascals principle states that when a  fluid  completely fills a vessel, and a pressure is applied to it at any part of its surface, that pressure is transmitted equally throughout the whole of the enclosed  fluid.