U.S. and Texas government Essay Example | Topics and Well Written Essays - 250 words - 1

U.S. what's more, Texas government - Essay Example While those that are republicans incorporate among others; Montana, North Dakota, Wyoming, Texas, South Dakota, Utah, Arkansas, Indiana, Kentucky, North Carolina among others. c) Battle states are where both the equitable and the republicans have similar odds of winning in a given democratic period. They are significant in the way that they figure out who will manage the country after the decisions. 2. For what reason does the SMSP political race framework lead to a two-party framework? SMSP is the way toward casting a ballot whereby the individual who gets most votes wins. It prompts a two-party framework since voters wind up picking among the two of the pioneers to prompt them. All districts too choose one individual to speak to them during the decisions. a. What are the benefits of such a two-party prevailing framework? It empowers the pioneers to have a solid competitor with the goal that their political plans are spoken to. Voters are likewise not befuddled during casting a ballot to choose their pioneers utilizing their plans. b. What are the downsides of a two-party prevailing framework? A two â€party predominant framework don't permit full support of the remainder of the individuals in different gatherings. They are additionally bolstered more by the administration which prompts disparity. c. In the event that you had the ability to modify the American political framework to a relative portrayal and multi-party model, okay kindness that change? Why or why not? It’s a democratic strategy that utilizes share framework to guarantee that each part wins with a given number of votes. It can’t speak to all the voters.

Australian Domicile Business Employer

Question: Examine about the Australian Domicile for Business Employer. Answer: 1. The different realities with respect to Fred are summed up underneath. Fred doesn't hold an Australian home and hails from England. The visit to Australia is with respect to setting office for his British business. His youngsters didn't go with him to Australia as they were in school yet spouse has come. The specific span of stay isn't clear however Fred has remained for 11 months before coming back to England because of disease. Freds way of life during his stay in Australia is like comparing way of life in nation of starting point for example Britain. So as to decide the duty residency, according to TR 98/17 , the accompanying test should be applied to determine Freds charge residency for the given year under appraisal (Barkoczy, 2015). Residence Test As Fred isn't an Australian occupant and hails from England, he doesn't have Australian habitation and accordingly this test isn't applicable for Fred (Coleman, 2011). Superannuation Test As Fred is definitely not a Federal government worker, henceforth this test isn't applicable for Fred (Sadiq et. al., 2015). multi day Test with respect to this test, Fred figures out how to fulfill the base remain of 183 days in Australia as his residency of stay is near 11 months. Notwithstanding, Fred plans to come back to England once proficient duty is done and in this manner shows no drawn out responsibility towards remaining in Australia (Gidlers et. al., 2013). Consequently, Fred neglects to fulfill this test. Dwells Test It is clear from the given data that the reason for visit for Fred is noteworthy as it isn't easygoing business reaching out to two three months as 11 months have just passed by and his work isn't done. Additionally, his public activity in Australia is same as that in England. Accordingly, Fred figures out how to fulfill this test and would be considered as Australian expense inhabitant (Barkozcy, 2015). Thus, it very well may be determined, that for the given assessment year Fred would be perceived as an Australian duty occupant. 1. Californian Copper Syndicate Ltd v Harris (Surveyor of Tax) (1904) 5 TC 159 On the off chance that the expectation of the citizen is to produce salary without playing out any action on the land bought then that pay would be considered as income pay and would be surveyed under Income Tax Act ITAA1936. For this situation, Californian Copper Syndicate Ltd gains a property for copper mining. Organization thought about deficiency of assets at the hour of purchasing just and subsequently couldn't play out the copper mining action. At that point, investor of the organization chose to rent this land to some other organization for playing out the copper mining movement. Organization discovered some other mining organization and sold that land for the mining. In regard of this organization got the portion of that organization as thought (Coleman, 2011). As indicated by the tax assessment official, income produced from the exchange of responsibility for resource deliberately without playing out any movement, would be considered as income receipt as opposed to capital r eceipt. In any case, organization was not happy with the perspective on tax assessment official and documented the case in the New Zealand court. The decent appointed authority gave its ruling for tax collection official. Court concluded that organization procured copper mining land with the goal of acknowledge it further to gain higher benefits. Since organization didn't play out any mining action on that land, so the pay created to win higher benefits would be evaluated as available pay and for this situation the citizen would be obligated to pay charge on this salary under area 25 (1) of ITAA 1936 (Barkoczy, 2015). Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 A land was procured by the Scottish Australian Mining Company for playing out the coal mining action. For quite a while, organization played out the coal mining. Be that as it may, because of nonstop coal mining, land got drained in the stores of coal. Citizen chose to sell this land for acknowledgment of capital resource. For this, he isolated the land into a few size plots for private reason as the land without sub-partitioning in the plots couldn't make achievable for private reason. Organization provided water pipe line, sewage lines parks, clinic , school ,shopping complex, streets additionally built by the organization alongside these plots to upgrade the market estimation of these plots. Subsequent to achieving this, organization offered these plots to a few potential purchasers and got high pace of profits. Expense chief decided that the salary got by selling of land would be named as normal pay of the organization and evaluated for the tax assessment. Court overruled the mag istrate see and concluded that the expectation for the organization was not to understand the capital resource for gains. They performed coal digging for such a large number of years and when the land was absolutely ready for advancement then just the organization chose to discard ready land. Thusly, promoting of land would not be countable as income pay and not evaluated as available. It was simple acknowledgment of capital resource and would not be burdened (Jade, 2016). 3: FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR For this situation, Whit Fords Beach Pty Ltd occupied with procurement of a sea shore land for drying the shack of fish in the year 1953. The citizen at that point sold this land to some other organization. Basic correction had done in the article of relationship of the organization with respect to this liquidation. All the board individuals concurred for the equivalent. After that organization partitioned the land into sub areas and exchanged the plots to the individual purchasers at advertise esteem. Organization got significant yields from this exchange. Tax assessment authority was in the supposition that the exchange had been made intentionally for gains at higher rate. In this manner, these additions would be assessable and citizen bound to make good on charge. According to the organization, this exchange occurred to defeat from money related misfortune. The decent court remarked that the exchange is done purposefully for higher gains as opposed to shielding organization from b udgetary misfortune. Subsequently, increases got from liquidation of capital resource would be considered as income receipt. Organization who was the citizen would be at risk to make good on charge and the salary would be surveyed under tax collection represent available reason (CCh, 2014a). 4: Statham Anor v FC of T 89 ATC 4070 According to this case, Statham Anor were two trustees who got a land as a domain. Them two began dairy cattle business on that expired land. After their dads passing, their families began experiencing budgetary emergencies. This money related emergency additionally impacted their steers business as well. To defeat from monetary emergencies, the two trustees chose to sell a piece of land in the market. This constrained trustees to sub-isolate the halfway land in to plots and market to the potential purchaser. As indicated by the concerned expense magistrate, the income got would be considered as income pay and would be assessable under tax collection act. In any case, the court choice was totally not quite the same as the expense magistrate. Court remarked that the prime expectation of both the trustees was to do the steers business on the specific land. Because of monetary emergencies they had to sell a fractional bit of land in the market. It had demonstrated likewise that the citi zen not played out any development or advancement action on that land. Liquidation of capital resource was not finished with the aim of more significant yields. Along these lines, pay got from this liquidation would not be considered as income receipt (CCh, 2014b). Casimaty v FC of T 97 ATC 5135 According to this case, an individual named Casimaty possessed a land. He at first engaged with the privately-run company that is cultivating on that land. Be that as it may, because of some money related misfortune in the cultivating industry, he had to discard enormous zone of his property in the market. Casimaty needed more cash with him to utilize that cash for sub division of this land in to little area. So he obtained cash from the market to do sub division of his property in to little segments. After sub division, Casimaty exchanged this land in to showcase for gaining benefit. As indicated by his desire, he got the necessary sum from the showcasing by discarded his territory to get free from the obligation he had taken from the market for even sub division of that land. Tax collection authority remarked that the salary receipt from the liquidation of land in to market would be considered available pay according to law. Court said according to control, Casimaty was performing cultivating movement on that land for such a significant number of years. He didn't have any goal to discard this land to win benefit. It was his money related conditions which pushed him to exchange his territory and get free from his budgetary obligation. For that, he partitioned the land in to various area by taking credit from outside, which expanded his obligation. Aim of the citizen matters without a doubt. In any case, here, goal of citizen was absolutely clear, just to clear off his obligation and again get occupied with the cultivating industry. So the pay earned from liquidation of capital resource would not be surveyed under annual assessment act area 25 (1) of ITAA 1936 (CCh, 2014c). Moana Sand Pty Ltd v FC of T 88 ATC 4897 As per this case, Moana Sand Pty Ltd bought a land for sand unearthing. Organization occupied with the sand removal procedure on this land for an extensive stretch. Because of sand removal for such a large number of years, land got depleted in sand and inadmissible for additional sand exhuming. Organization made an arrangement to get the profits from this depleted land by offering it in the market to the few purchasers who needed a decent condition private house with all enhancements in that city. Along these lines, organization sub partitioned the depleted land in to various however alluring area with the goal that purchaser could be pulled in promptly towards these town houses. Organization likewise introduced water gracefully and sewage pipe line. Subsequent to giving enhancements, organization hand over these town house to the potential purchaser in return of good returns (Sadiq et. al., 2015). Duty magistrate

GEL-ing

GEL-ing I am not your typical MIT student. In high school, I never built a robot, never coded on my TI-89, never watched Star Wars. I did not get a 223,462,346,400 on my SAT. I did not take all 27 levels of the AP Physics test (I also apparently don’t know how many AP Physics tests there are). How did I wind up at MIT, you ask? One fateful Saturday morning while attending a community service event at my high school, I broke into the campus life center, gently harassed a staff member to let me use his computer, and screamed like I’ve never screamed before when I saw my admission letter. That day, this theater geek/runner/newspaper junkie became a MIT student. Truth is, I’m still a theater geek/runner/newspaper junkie. Along with my major in Chemical-Biological Engineering (Course XB, for those of you up to speed on the course numbers), I’m pursuing a Theater Arts minor because there’s no combination more perfect than spike tape and mass balances, right? I’m also on the Varsity Cross Country and Track teams here at the ‘tute, in which I get to hang out with some of the most awesome people I know. Two years ago, I would’ve laughed at you if you told me I’d be a varsity athlete in college. Now, I run the steeplechase. Finally, when night falls, I transform into Associate News Editor for MIT’s newspaper, The Tech. Some people will try to tell you engineers write numbers, not words. In this blog, I’ll prove them wrong. Actually, people will tell you a lot about engineers. A variety of one- liners tell me “real engineers give you the feeling you’re having a conversation with a dial tone or busy signal,” “real engineers consider themselves well dressed if their socks match, and “real engineers know the second law of thermodynamics-but not their own shirt size.” Well, I know my shirt size, and breaking the engineering mold is one thing I hope to accomplish in my next MIT adventure: the Gordon-MIT Engineering Leadership (GEL) Program. Over the course of one or two years, GEL takes engineering students at MIT and challenges them to think as engineering leaders. Through weekly engineering leadership labs, projects, and classes, students selected for GEL learn how to best tackle working in a group and take leadership roles in engineering projects. GEL speaks to the variety of engineers on campus. In GEL, chemical engineers collaborate with electrical engineers, mechanical engineers rub elbows with aero-astro engineers. GELs work with industry mentors, participate in Internship Plus experiences, and get exposed to experiences that expose us to a world of engineering beyond the Institute’s “Ivory Tower.” While I just got accepted to GEL, I’ve learned one thing so far: there’s no “typical” engineer at MIT. In fact, “typical” doesn’t describe anyone here, and in GEL I’m going to learn how to bring these atypical students together. Best of all, you get to share in my experiences along the way.

20142321 SIYIWANG TACC403 - 2063 Words

Assignment: TACC403 – Accounting Information Systems TACC403 - Accounting Information Systems Individual Assignment Semester 1, 2014 Total Marks: 25% of total marks for TCC403 Due Date: Week 10 Student Name: Siyi Wang Student ID: 20142321 Contents Introduction 2 Discussion 2 Q1. 2 Q2. 3 Q3. 3 Q4 4 Q5. 4 Q6. 5 Q7. 6 Conclusion and Recommendation 8 References: 8 Introduction Small businesses occupy a very important place in the economy. These businesses face many of the same problems such as lacking computer experience and do not have sufficient internal computer expertise and decisions as big firms but without the benefit of staff expertise and multiple managerial level. Thus, the top manager or managers†¦show more content†¦It also can set up barriers to deter new entrants from coming into an industry by cultivating unique or capital intensive resources that new firms cannot easily duplicate. Q4 There are three types of business processes: 1) Management processes, the processes that govern the operation of a system. Typical management processes include corporate governance and strategic management. 2) Operational processes, processes that constitute the core business and create the primary value stream. Typical operational processes are purchasing, manufacturing, advertising and marketing, and sales. 3) Supporting processes, which support the core processes. Examples include accounting, recruitment, call center, technical support. As the case shows, we can define the information requirements of RTE relationship as the amount of information that must be collected, processed, and disseminated across firm boundaries to address uncertainty in the outsourced task environment. Business processes involve the manipulation of either physical or informational objects. Q5. Stakeholders, who are governed by their shared motivations, responsibilities, authorities and predispositions, tend to form coalitions when planning for a joint initiative. In the case of RTE, the key issue associated with â€Å"collaboration† is that seemed to contribute to the abandonment of RTE, is the failure to conduct a stakeholder identification analysis. Since existing information systems can produce

Analysis Of The Film Der Untertan - 1439 Words

In Wolfgang Staudte’s (1951) film, Der Untertan, the main character named Diederich Hessling develops from being a meek and cowardly boy to become a manipulative and self-involved man. The film uses many instances of imagery and subtle moments of foreshadowing to convey the ideals of the people of that time which lead up to the World Wars. Diederich is a typical Prussian citizen who blindly follows, supports the true â€Å"German values†, and bows to his superiors while stepping on his subordinates. The film illustrates Diederich’s character development, his shift in personality, and political confrontations through carefully crafted camera techniques that also highlight the time period that the film was set in as well as produced in.†¦show more content†¦There could not have been a better time for this to begin to happen to Diederich because soon after joining this university corps, his father gets ill and passes away leaving the family’s pap er business, money, and females of the family to Diederich’s responsibility. Later, when Diederich is forced to fulfill his civic duty of military service, he once again gets the sense of amazement as the sergeant aims to break each individual recruit in order to rebuild them as a proper serviceman that would be honored to wear the uniform of the Kaiser. At this point, we see start to see the manipulative side Diederich come out when he approaches the doctor, who was shown earlier as a member of the same university corps and asks him to relieve his pain. This doctor then gets Diederich honorably discharged on the condition that he had flat feet and could not perform to the standards of the military. To make himself seem more noble and respected, Diederich deceived his peers by buying a cigar and claiming his captain gave it to him as he begged him to stay in the military and serve his beloved country. By receiving more respect and admiration from his classmates, he begin s to see opportunities that can further his ambitions through lies and manipulation. This is seen again when he runs into Agnes again and spend a day on the lake discussing their future together after they spent the previous evening together but when Mr. Gà ¶pel visited Diederich to inform him of

Sony Marketing Plan Free Essays

A Company Profile Leslie Siedlak Marketing 470 Professor Schramm February 13, 2013 Executive Summary Sony is a global manufacturer of electronics both for consumers and professional markets. Sony’s most popular products include digital cameras, televisions, personal gaming systems, and personal computers. Sony competes with many other companies in the consumer electronics market including Samsung, LG, and Apple. We will write a custom essay sample on Sony Marketing Plan or any similar topic only for you Order Now Current Market Situation In the consumer electronics market, competition is at an all time high. With new technologies emerging constantly (3D TVs), it has become increasingly important to be the first and most innovative company. According to Yahoo Finance and MarketResearch. com, in 2014 the consumer electronics market is forecasted to have a value of $289. 5 billion, an increase of 14. 1% since 2009. SWOT Analysis Strengths: * Founded in 1946, Sony has become one of the well-known brands in the consumer electronics market. * History of innovation. From the Walkman to the Blu-Ray disc. * The Playstation, a home gaming system, is one of the company’s most popular products on the market. The Playstation been successful since inception and still has tremendous consumer demand. According to TechCrunch. com, sales of the Playstation 3 reached over $70 million in cumulative sales since its inception in 2006. * Not only is Sony in the consumer electronics market, but it has its own recording label and Sony Pictures Entertainment, which produces television and films. Weaknesses: * The high cost of media production has affected Sony’s pricing strategy. As a result, the company is losing an increasing amount of money and market share. * Too much diversification. Many consumers are confused as to what Sony produces. With music labels and entertainment/film studios, Sony has shifted from its core competency as a consumer electronics brand to a brand with too many forks in the fire. Opportunities: * To integrate its product line, Sony can take advantage of both its music and entertainment ventures and incorporate their gaming systems to deliver value added content. * Since Sony’s acquisition of $645 million in Olympus, Sony has the opportunity to enter the healthcare industry. Olympus has a 70% global market share in endoscopes. Since Sony provides image sensors to Olympus, Sony could benefit even more by acquiring these stakes. Threats: * Price competition from competitors such as Apple, LG, and Samsung * Hackers have been known to invade the Playstation network, which resulted in stolen customer information such as credit card numbers and addresses. Objectives Sony’s objectives focus on society and reducing impact on the environment. Reducing the impact on the environment includes all parts of RD, especially finding ways to reduce waste in product packaging and distribution. Sony believes in full disclosure of product information and performance of the company. Marketing Strategy Sony’s marketing strategy includes invigorating a brand that was once so popular in the market. Creating solid customer loyalty is also a large part of the Sony marketing plan. Action Plan Sony has developed a series of slogans over the years including â€Å"The One and Only,† â€Å"It’s a Sony,† and â€Å"Like No Other. † Currently Sony’s slogan is â€Å"Make. Believe. † The current slogan is representative of Sony’s commitment to reinvigorating the brand. It wasn’t until 2009 that Sony launched its first advertisement. Sony has used several celebrities in their marketing strategy in the past. To show how real 3D looked, Sony used Peyton Manning and Justin Timberlake targeting both sports fans and music fans alike. Slogans like Sony’s make consumers believe they are purchasing a product that is superior to others on the market and helps consumers to develop a deeper brand loyalty. To increase market share and awareness, Sony continues to use popular celebrities to endorse their products. From Taylor Swift to previously mentioned Justin Timberlake, Sony understands that targeting younger consumers leads to a deeper brand loyalty. Financial Projections In Quarter 2 of 2012, Sony slashed its financial forecast due to slow game sales and less than stellar sales of its new gaming system, the Playstation Vita. The original forecast was projected at 16 million units sold of both Vita and Playstation Portables worldwide. Today, Sony has cut that projection by a large amount, down to just 10 million units by March 2013, which will result in a total financial loss of $198 million Implementation Controls Implementation control is designed to assess whether the overall strategy should be changed in light of unfolding events and results associated with incremental steps and actions that implement the overall strategy. † After the security breach if Sony’s Playstation, Sony launched a â€Å"Welcome Back† campaign after countless customers private information was hacked. Sony presented customers with 4 new games to show their appreciate for their loyalty during the hacking. Summary Analysis Sony is diversified in the market both in consumer electronics and those for professional use; this leads to a tremendous opportunity for growth. Sony also focuses on a wide variety of products from cameras to gaming systems, which could lead to domination of the consumer electronics market. Sony however, is not doing very well in marketing their products to the consumer. They are too diversified in comparison to successful companies such as Apple, who stick to a few products in the same realm and have created tremendous customer loyalty over the years. Sony seems to be confused on what to do, whether to be in consumer electronics or marketing towards professional markets. Sony should focus on one market in order to gain profits and develop a stronger following. How to cite Sony Marketing Plan, Essay examples

Sources of Finance Disney

Question: Discuss about theSources of Financefor Disney. Answer: Introduction Many different sources of finances are available for the business enterprises for the purpose different activities. Finance sources can be selected using the amount of finance required for particular business activity and also time period for which capital is required plays an important role. While looking for the external sources of finance it is important to check the risk associated with sources of finance that has been selected. Leverage amount is also to be considered in every source of finance before selecting any option. In this report, discussion will be made on various sources of finance available to Disney for the purpose of expansion. Sources of Finance for Disney As per sources of generation there are two main sources of finance, Internal and External. Internal sources of finance can be retained profits, owners capital and sale of fixed assets. External sources of finance can be bank loan or overdraft, issue of common or preferred shares, leasing, hire purchase, and trade and issue of bonds or debentures (Mayo, 2011). In order to finance for expansion purpose, Disney must look for external sources of finance as expansion programs requires huge investment and it is not possible to generate that much amount from current business that helps in expansion project. External source of finance is the method used in business to generate the funds from various sources outside the business context. Shareholders Capital It is one of the most frequently used sources of finance and most of stock exchange listed companies make use of them. In this method, company makes an initial public offer for their common shares at fixed price that can either at discounted price or premium price. These shares can be taken by the public and they become shareholders after the allocation have been made to them. In other words all the shareholders that have invested in the common shares issued by the company become the owners of the company. In this source of finance company is not bound to pay the leverage amount but to maintain the creditability company pays the dividend to their shareholders from the profit left after deduction of all expenses. The major disadvantage of generating the funds through issue of common shares is that it takes months to complete the process of issue of shares and public invest only in those companies that high rate of return and maintains low risk. This source of capital is permanent in n ature and only requires to repayment at the time of wide up of company or repayment of issued capital. Disney Company is already listed on the stock exchange and it requires expanding the business, so it is easy for the company to generate the required amount through making the right issue or IPO for fresh shares. Financial Loan from Banks or Financial Institution It is most easy and expensive source of finance as it links directly to the source person. Here source of finance are banks and other financial intuitions that sanction the required funds on the basis of credibility of company and various other aspects (Rigby, 2011). This source of finance is expensive because it requires payment of interest at fixed rate of interest at regular interval. Disney Company needs finance for the expansion of business activities at any other location or any other country, so it requires large amount of finance at lowest interest rate with flexible tenure period. As the creditability of Disney Company was maintained, so it is easy for the company to finance the loans from the banks at low interest rate if possible. Debentures and Bonds Issue of debentures or bonds is another way of finance the capital but requires payment of fixed rate of interest known as coupon rate. In this source of finance funds can be raised through issuing the debentures or bonds in the market. These bonds can also be issued in the favor of financial institution in lieu of equivalent amount of loans (Megginson and Smart, 2008). Bonds can be divided as secured or unsecured. Secured bonds are those bonds that charge on the asset of the company and carries low interest rates where as unsecured bonds are those that issued at high interest rate but they have no charge on assets of company. Disney Company can raised debt capital through issue of bonds of equivalent value that is required for investment in expansion program. Conclusion It can be concluded that there various sources of finance available to the Disney Company and it is the duty of finance manager to chose the best alternative through making the analyzing of the all the available sources of finance. References Mayo, H. B. 2011. Basic Finance: An Introduction to Financial Institutions, Investments, and Management. Mason: Cengage Learning. Megginson, W. L. and Smart, S. B. 2008. Introduction to Corporate Finance. Mason: Cengage Learning. Rigby, G. 2011. Types and Sources of Finance for Start-up and Growing Businesses. Britain: Harriman House.