Electronic Medical Records - 1152 Words

Electronic Health Records: Are They Worth the Risk? October 18, 2009 Health care is a hot topic in today’s society- everything from reforming the industry so that people are not denied health coverage to finding ways that patients’ medical records can be accessed electronically for more convenience. Moreover, epidemics such as HIV/AIDS spotlights the issues surrounding public health agencies use of maintenance and storage of electronic health records (EHR). Myers, Frieden, Bherwani, and Henning (2008) state that although there are security breaches when personal health information is stored in electronic form, the data can be better secured than paper records because authentication, authorization, auditing, and accountability†¦show more content†¦McGraw, Dempsey, Harris, and Goldman (2009) agree with this concept by stating that it is important for the government and health agencies to respond to privacy and security risks, not just to build trust and avoid embarrassment, but because good health care depends on it. With out measures in place to protect their information patients will refuse to give out their information to protect themselves. The Health Insurance Portability and Accountability Act of 1996 hinders the comfort ability of having electronic health records because the current regulations does not apply to the businesses from the outside the health care industry that are now handling health information. Even if HIPAA’s rules was strengthened, they would not be well suited to the new businesses because the privacy principles in the framework are too broad to work across platforms and business models (McGraw et al., 2009). In conclusion, the government and health agencies are always in battle when the issue of protecting sensitive information especially consumers’ private information. Informational systems that manage and hold electronic health records are being updated with security measures so that the information is protected. The authors’ do realize that the go vernment and health agencies are always in an up-hillShow MoreRelatedMedical Records And Electronic Records998 Words   |  4 Pagespresented multiple issues concerning converting paper medical record to electronic medical records. The first concerns are the inefficiencies of the paper medical records and the steps needed to convert the current records to digital records. A second concern was that the medical staff would have to change their work habits to adjust to using the electronic medical records and the training that would be needed to implement the electronic record software. Another concern would be the various formatsRead MoreElectronic Medical Records ( Emr )1245 Words   |  5 PagesElectronic medical records (EMR) Introduction For centuries, paper-based records were the only way of communicating patient’s medical records throughout the health care system. Gradually, for the past two decades, the healthcare system has been transitioning toward computerized systems called electronic medical records better knowns as EMR. Dr. Clem McDonald from the Regenstrief Institute stated that his â€Å"goal was to solve three problems, to eliminate the logistical problems of the paper recordsRead MoreThe Benefits Of Electronic Medical Records1373 Words   |  6 PagesIntroduction The benefits of Electronic Medical Records (EMR) significantly outweigh the disadvantages, when it comes to the nursing care of patients in multiple settings. There have been multiple studies proving the enhancement and efficiency of nursing care in various areas, when electronic documentation is properly taught and utilized. Likewise, there is evidence supporting the reliability of the documentation, after comparing nurses’ verbal accounts of previously recorded information. When theRead MoreApplication Of Electronic Medical Records1299 Words   |  6 Pageslocal community. The purpose of electronic medical records is to improve the efficiency of health care delivery by sharing information of a patient s history, treatment and outcomes. With this product we will save time, increase reimbursement, decrease physicians, nurses and other staff members wait time and increase better clinical outcomes. EMR generates data that can drive care quality, patient safety and effective f inancial management. The Center for Medical Services known as CMS has mandatedRead MoreElectronic Medical Records ( Emr )1322 Words   |  6 PagesInformation Technology Technology plays a vital role on the overall productivity of a medical practice. Electronic medical records (EMR) are commonly used by both large and small practices. They offer practices an efficient mean of storing patient data; furthermore, the government offer incentives for meaningful use of electronic medical records. Generally when it comes to implementing an EMR, it is necessary to choose the right vendor. EMRs usually fall into three vendor systems: single-vendorRead MoreElectronic Medical Record ( Emr ) Essay1401 Words   |  6 PagesElectronic Medical Record Introduction The introduction of computers has allowed the medical community to rapidly change the way they practice. Healthcare providers are no longer using paper records but have instead opted to utilize an electronic medical Record (EMR). While not all offices and hospitals have switched to an EMR it is becoming more standard to be a routine part of healthcare. Now patients can even view their health care records on the cellphones. Providers can access a patient’sRead MoreElectronic Medical Records Essay1856 Words   |  8 PagesElectronic Medical Records or Computerized Medical Record System what is it and what are the advantages along with the disadvantages of using this system? That is what we will discuss in this paper. Electronic Medical Records (EMR) is a computerized database that stores all of the personal and medical information of the patient’s care and billing information by the health care providers. Today, only the providers and medical practices can implement these systems. Also there are neither known nationalRead MoreElectronic Medical Record ( Emr )1688 Words   |  7 Pagesgovernment pushed for the automation of Electronic Medical Record (EMR), hospitals and private practices were required to follow the government mandate to avail of the incentives and at the same time to qualify for Medicare and Medicaid reimbursements. Moving from paper to electronic records was a monumental tasks not only in the implementation of the software but also in training all hospital providers to properly use the EMR. In 2010, the University of Maryland Medical System (UMMS) decided to switchRead MoreElectronic Medical Records1228 Words   |  5 PagesBased Medical Records Abstract In the medical field there have been a lot of technological advances and making health records electronic is one of them. The days of having a paper health record are almost obsolete. An electronic health record keeps a patient’s medical information and history on a computer which is accessible to more people in less time. I will explain how the continuity, communication, coordination and accountability of the electronic health record can help the medical officeRead MoreThe Electronic Medical Record956 Words   |  4 PagesFor a nation to be technologically advanced, the United States (U.S.) is having a hard time overcoming the dark era of utilizing hand written scripts, progress notes, and paper records. In comparison to other countries, the U.S. is lagging behind in the health care system. Even with all the improvements that have been made recently, the U.S. ranked last in 2014 in areas such as access, efficiency and equity compared to Australia, Canada, France Germany, the Netherlands, New Zealand, Norway, Sweden

The Logical Fallacies - 875 Words

What are logical fallacies, evidence, and error in misconceptions? The report will identify nine logical fallacies. If all evidence in an argument appears to be true, still the disputation may be invalid if the logic utilized is not sanctioned (â€Å"Logical Fallacies,† 2014). Another name for it is called logical error, in philosophy. There are many fallacies to be aware of when making a sound argument. The nine logical fallacies are Mere assertion/Circular reasoning/Ad hominem, Red herring/Pseudo-questions/False cause, and Sweeping generalizations/Slippery slope/Equivocation or changing means. ` Mere assertion/Circular reasoning/Ad hominem 1. Mere assertion is when one says a statement is true, because he or she straightforwardly believe†¦show more content†¦One may use it to defend him or herself against a skeptic, claiming that the skeptic is closed-minded. By way of example, Karina’s presentation should not be shown, because her religion is Christian. Cristian should not be allowed to speak, because he cannot drive. On the whole, Kevin should not be able to play soccer, because his mother is sick. Red herring/Pseudo-questions/False cause 4. Red herring is when one distracts someone or the audience to confuse them, with something irrelevant in a discussion. It leads the viewer to a false end. Also, can be used intentionally. As an illustration, Rudy’s mom asked him to clean the basement because he has not done anything this week, but he pointed out that he cut the grass two weeks ago. Hector and Jessica were fighting because no one has said â€Å"I love you† recently, so Hector pointed out that he was the first one to say it. Briefly, mother and father were arguing about who took the kids to school last, which mother pointed out that she took them to Chucky Cheese three times this month. 5. Pseudo-questions are when one’s answer to a question appears to makes sense, but the question cannot be answered. Questions that people generally fell into. Typically are open ended. To illustrate, if Albert Einstein was so smart, could he explained God? If Abraham Lincoln was honest, could he be honest throughout his whole life? Overall, if Michael Jackson was the best dancer of all times, could he do all the dance moves in theShow MoreRelatedFallacies : A Logical Fallacy1741 Words   |  7 PagesA logical fallacy is false or misinforming opinions that prove nothing. At times fallacies seem to be sound, and often have lots of persuasive control, even after it’s undoubtedly exposed as being untrue. Fallacies are not always deliberate, still yet we find them all over the place, like commercials for an example. Though there are several logical fallacies, four logical fallacies generally found in advertising are amphiboly, appeal to authority, appeal to emotion, and n on sequitur (logic). FallaciesRead MoreThe Is A Logical Fallacy?877 Words   |  4 Pagessupport it†¦ but your ideas may be ruined by what is called a â€Å"logical fallacy.† What exactly is a logical fallacy†¦? Logical fallacies are errors in reasoning that undermine the logic of your argument (Weber). There are a vast number of different types of fallacies, including Begging the claim, Sweeping Generalizations, slippery slope, hasty generalization, Ad hominem, red herring, and circular argument. Many of these types of logical fallacies can be witnessed throughout the media, whether it be in aRead More Logical Fallacies Summary and Application Essay1297 Words   |  6 PagesLogical Fallacies Summary and Application What do you see when you look at Begging the Question, Hasty Generalization, and Appealing to Emotion? When you initially look at these three categories they may not seem to have too much in common. However, when you look deeper you will see that in fact, they are all different types of logical fallacies. Logical fallacies are errors of reasoning, errors that may be recognized and corrected by prudent thinkers (Downes, 1995). The following quote helpsRead MoreLogical Fallacies. Logical Fallacies Can Be Found In Many1288 Words   |  6 PagesLogical Fallacies Logical Fallacies can be found in many forms of persuasions, in infomercials, political debates, common discussion, everywhere. Although Logical Fallacies are very common, they mar our arguments and should be avoided. In order to avoid them we must first learn to recognize them. To fully understand Logical Fallacies, we will look at the definition of Logical Fallacies, some examples of Logical Fallacies, classifications of Logical Fallacies, and finally why we should, and how weRead MoreLogical Fallacy Julius Caesar877 Words   |  4 Pageswith evidence. Ex. 1: â€Å"Cats are meaner than dogs.† Ex. 2: â€Å"Most people find church boring.† Ex. 3: â€Å"Homework is easy.† http://examples.yourdictionary.com/examples-of-generalization.html Logical fallacy: Errors in reasoning used by speakers or writers, sometimes in order to dupe their audiences. Use: Logical fallacy was used in Julius Caesar when Antony and Brutus spoke upon Caesar’s death. Antony was th e one to stoop down and flip Brutus’s words, however he did indeed use money to gain their trustRead MoreLogical Fallacies Exercise3117 Words   |  13 PagesAnswers to fallacy exercise, Part 2. I. Identify the fallacies of sufficiency committed by the following arguments, giv ­ing a brief explanation for your answer. If no fallacy is committed, write no fallacy.1 1. The Daily News carried an article this morning about three local teenagers who were arrested on charges of drug possession. Teenagers these days are nothing but a bunch of junkies. Hasty Generalization – not enough examples. 2. If a car breaks down on the freeway, a passing mechanic isRead MoreFallacies And Fallacies Of Fallacies1006 Words   |  5 PagesWade brueggeman Professor Mcginty English 1301 9 July 2015 Logical Fallacies Have you ever wondered if something is actually making you genuinely laugh or if it is just always laughed at so you feel like you must laugh at at? Sometimes people are so accustomed to the things around them that they are just going through the motions. Now fallacies are common errors within reasoning that will ruin the logic of your argument. They can be either illegitimate arguments or irrelevant points, and are oftenRead MoreAnalysis Of Max Shulman s Love Is A Fallacy 964 Words   |  4 PagesAnti-man Max Shulman’s â€Å"Love is a Fallacy† is an essay about a young man who gets more than he bargained for after trying to teach a gorgeous woman about logic. The narrator is portrayed as a law school freshman who is looking for a possible wife, suitable for a lawyer’s career. Polly Espy is the desired woman. Polly also happens to be the narrator’s roommate, Petey Bellows’ â€Å"girl†. So that the narrator can make his move on Polly, he barters an agreement that he will give Petey the raccoonRead MoreCritical Thinking and Example Essay631 Words   |  3 PagesJennifer Gleason AIU PHIL201-1203A-08 Introduction to Philosophy Sunday, June 24, 2012 Logical fallacies My whole paper will be over the logical fallacies and the examples I had made for each one. Now this all have to do with some kind of philosophy terms and what they truly mean but in my own words and examples. 1. Mere Assertion- Mere Assertion is when someone doesn’t want to give up an argument even known they can’t prove their right with no evidence. * Example: My daughterRead MoreThank You For Arguing Essay991 Words   |  4 Pagessection is titled Defense. It goes over logical fallacies, their downfalls, how to spot them, and much more. Such as, the â€Å"Seven Deadly Sins† of rhetoric, and the defensive tools of practical wisdom. A fallacy, by definition, is an argument that uses poor reasoning. Before one uses a fallacy, it’s important to have full understanding or else you risk losing your whole ethos aspect of your argument. Heinrichs gives three important parts to detecting fallacies. â€Å"All you have to do is look for a bad

Guided Reading free essay sample

Running head: GUIDED READING Module 2 Multicultural Education Kimmy Taylor [emailprotected] September 16, 2009 Rdg. 525 Grand Canyon University Instructor: Dr. Jamie Petrilla Abstract This paper will describe the leveling process and how leveled books fit into the reading classroom. It will also describe how to use tools yourself, to locate lists of leveled books, how the listed levels of a title compare between one you leveled, what the publisher class the level and the guided is reading classroom as a function. The last part of this paper will describe the instructional level of a student previously interview in Module 1. Guided Reading How to use leveling tools yourself Guided reading is an instructional approach that teacher uses when students are reading at the same level of instruction. The teacher selects books from certain reading levels to guide students to make connections from print to the text. The books are easily read with the support of the teacher. Challenges and opportunities for problem solving are offered in the text. Choice selection of the books from the teacher will expand their strategies. The purpose of guided reading is for the teacher to select books that students can read with 90% accuracy. When the story is introduced to the student by the teacher, the students, through their own strategies understand and enjoy the story because it is available to them. Pinnell, (2007) states that guided reading gives students the chance to apply the strategies they already know to new text. The teacher supplies support, but the ultimate goal is independent reading. Readers that have developed some since of print have already gained important understanding of it. If they have encountered a problem in reading they will monitor their own reading and check on themselves while searching for possibilities or alternatives How to locate list of leveled books. In order for the teacher to locate leveled books for their students, the teacher should select the students with similar reading habits and behaviors. These students should experience reading habits and behaviors in the same time frame. The guide lines of the choice of books should be not too easy, yet not too hard, and offers a variety of challenges to help readers become flexible problem solvers (Pinnell, 2007). When choosing a guided reading program or leveled books, the teacher should look for books that are similar to their knowledge, are interesting to them, support them to move to the next step in reading, and give just the right amount of challenge to ensure that problem solving is taking place while supporting fluency and understanding. Leveled book collection is a large set of books organized in levels of difficulty from easy books that an emergent reader might read, to the longer, complex books that advanced readers will select. The leveled books collections may be housed in an area where it is easily accessible. A key component in a guided reading program is the leveled books. The scholastic Guided Reading Program is a varied collection of books that are categorized by the kind and level of challenge they offer children as they are learning to read. The Guided Reading Program consists of 260 books organized into 26 levels of difficulty –Levels A-Z. Many different characteristics of the texts are considered in determining the level of challenge and support a particular book or short story presents (Pinnell, 2007) Some leveled books may consist of the teachers’ working collaborately together to construct leveled books from large collections of books. When teachers have been teaching a long time, they began to acquire the knowledge necessary to know what is easy and what is difficult for their students. When using the books frequently, the teachers will notice that categories of their collections will become more established (Scholastic. com) How the listed levels of a title compare between one you leveled. There are factors and criteria’s for leveling books. There is no distinct characteristic that can be used to evaluate text or reading materials. Some of the factors that are considered when evaluating text are length, layout, structure and organization, illustrations, words, phrases and sentences, literacy features, and content and theme (Scholastics. com). When compared the book that was leveled with the books in Scholastics, it was very close. The formation was based on the factors and criteria’s’ for leveling books. Guided reading classroom, how it functions, its advantages, and its disadvantages. The guided reading classrooms should have an independent reading practice location. This independent practice space should welcome students to a rich environment for reading. Teachers with a good sense of what a rich reading environment consist of will include in the reading practice location pillows or a couch for a feeling of an invitation to read. Students need to feel very comfortable when reading. The library in a guided classroom needs to be complete with rich and exciting literature. Some of the literature that should be included in the library is fiction, nonfiction, fantasy, magazines, current events, and sports and whatever you feel as a teacher that the students will be interested in. Technology is a major component of a guided reading classroom. It services as an independent and small group practice while the teacher is working with students in a small guided reading group. The guided reading groups should consist of four to six students at a time. The sessions for guided reading groups vary depending upon what level of readers you are dealing with. It is often 10-15 minutes for emergent readers, and 15-30 minutes for more advanced readers. Also in a guided reading classroom there should be cross curriculum centers for writing, art, and science which can be done at their desk with very little instruction. This would take very explicit planning on the teacher part. This will allow for the teacher to continue guided reading groups. A teacher-led small-group assessment area should be located in a place where the teacher has total vision of her classroom, but yet in an area where the students that are in the guided reading area can be together so that the skill can be implemented as one. Finally, there should be a designated area where the teacher can teach in a whole group setting. The advantages of a guided reading classroom when the teachers are working with a particular group, is that they can control what is going on in the classroom and ensure that the students are actively engaged at all times. By setting guided reading classrooms up this way, the teacher can take an informal assessment of behaviors whether or not the students are working in centers, at their desk or with the teacher in a guided reading group. The teacher should be taking running records, jotting anecdotal notes, or even conducting oral interviews if time permits. The disadvantages of this guided reading classroom is that it will take a lot of planning time to ensure that the centers all have meaningful activities that will help them read or increase their ability to interact with each other. Most of the time teachers do not have centers that are effective because of the necessary time needed for preparation to ensure an effective guided reading classroom. These guided reading groups should constantly change from week to week to ensure that all students are actively engaged in a differentiated atmosphere. Student from Module 1 This student could fall between emergent literacy and beginning reader because in module 1 the student started finger pointing and looking at the picture to determine the words. Also the student had trouble with the recognition of sight words. The student experienced difficulty with decoding unfamiliar words. This was a 3rd grade student that seemed very happy at home. The student does understand the concepts of print and words. Even thought she had trouble with decoding unfamiliar words, she seems to have phonological awareness. Knowledge of alphabets was noted. Her Independent level was grade 1, Instructional grade 1-2, and Frustration Level is Grade 3. Can this student benefit from a pull-out intervention program that focus on sight words and decoding? Conclusion This paper described the leveling process and how leveled books fit into the reading classroom. It will also described how to use tools yourself, to locate lists of leveled books, how the listed levels of a title compare between one you leveled, what the publisher class the level and the guided is reading classroom as a function. The last part of this paper described the instructional level of a student previously interview in Module 1. References Pinnell, G. S. (2007, Guided Reading Program, Scholastic, Scholastic, Red, New York, NY Scholastic. Com Retrieved September 14, 2009 from http://www2. scholastic. com/browse/article. jsp? id+4177

Taxation Law Peta Investment

Question: Discuss about the Taxation Law for Peta Investment. Answer: 1. Case Study Analysis Peta invested in a housing property two years ago in Kew. The house included two tennis courts at the back and it was not in good condition. Peta bought the house for residing with her family members and she also had the intention to construct three units in the Backyard so that she can sell them and make profit (Barkoczy et al., 2010). She received an offer in this assessment year whereby the neighbourhood Tennis club intends to buy the tennis court if it was converted to working condition. Peta changed her plan to take benefit of the attractive offer. She decided to invest $100,000 to renovate the old tennis court by fencing and resurfacing and convert it into working condition. The property now in good condition was sold for $600,000 to the tennis club. Nature of tax implication for amount received and if it is ordinary income according to s 6-5 According to Income assessment act 1997 s5-6, ordinary income is subject to income assessment for tax purpose based on ordinary concept. There is no standard explanation of ordinary concept and generally all earning considered as income by people and identified as part of income by the law (Barkoczy et al., 2010). The concept of ordinary income is generally by identifying three components namely The income earned from individual endeavour such as remuneration of the taxpayer. It is the wages and salary component of the remuneration. The earning generated from property such as house rent earned, interest and dividend received. The earning made from undertaking business activities such as trading, retail business and farming. The various components explained above is taken into account for income assessment, it is mandatory to find the difference between the component to identify which group of deduction it relate to, for example business activity undertaken by tax payer (Fong, and Pinto, 2006). The case mentioned above exhibit an isolated business activity and it can be related with the first limb of Myers and it explain all business activities undertaken with the purpose of earning profit then the income generated from that business activity will be considered as ordinary income with respect to ITAA s6-5 (Fong, and Pinto, 2006). Nevertheless if it is examined in the light of first limb of Myers it is mandatory that the purpose of earning profit at the time of buying the property required to be matching the approach of making profit from the business activity subsequently. Based on first limb of Myers it is significant that the business activity and the purpose of making profit need to support the deal to consider it to be an ordinary income. In context to the case where Peta has no business activity, it is important that the purpose of making profit must be present during the time the business deal occurred (Henry et al., 2009). As is evident from the case analysis above Peta expressed her intention to make profit when she stated that she plan to construct three units in the backyard where tennis court existed and sell them to earn profit during the purchase of property two years ago. It leads to an argument that with regard to the case there does exist in the purpose of making profit. Nevertheless it is clearly visible from the case analysis that the execution of original plan was done subsequently. With reference to the first limb of Myers it urge for the explanation of the purpose of making profit and its presence in the modified plan which occurre d (Henry et al., 2009). Here there can be a counter argument that the actual purpose of making profit was disposed based on the fact that the new deal offered better scope for Peta to accept the deal at the offered price making it the best offer as evident from the case of Westfield. From the case analysis it was established that the neighbourhood tennis club gave a purchase offer and Peta changed her initial plan based on the offer made. This makes for the argument that the initial purpose of making profit was disposed of. Again there can be an argument presented by the commissioner citing the case of TR92/3 AT (55-58) and it will, be supported by the fact that the income assessment would be applicable on earning made by the tax payer The acquisition of property was done the with purpose of making profit by any approach chosen based in suitability and subsequently profit is made by any approach which was undertaken with the initial purpose of making profit (Fong, 2002). The acquisition of property was undertaken by multi approach and way of making profit and use any of the approach to make profit; or The business deal was considered with the purpose of making profit by certain approach and ultimately another approach used to make the profit. The AAT with reference to the case of 1(1999) 99 ATC 101 and statement related with TR 92/3, lack element of truth and demand revision. This promotes the debate with regard to the opinion of high court in first limb of Myers? In this regard the case 1 of 1999 deal with the purpose of making profit while in the actual situation the making of profit was made from different method. Here the opinion of the court was with respect the taxation was non assessable (Fong, 2002). Further with regard to the case of FCT v Haass (1999) 99 the court expressed the opinion that the earning was assessable by stating the fact that though the profit making approach was not similar to the initial approach of plan. There is also probability that the taxpayer had purpose of making profit by undertaking multi approach and way of making profit and uses any of the approach to make profit. Therefore with regard to the illustration of the income tax assessment act 1997 and the related section along with the reference of first limb of Myers, the earnings of $600,000 is not ordinary income with respect to s6-5 as evident in the above explanation (Nethercott et al., 2010). Further in context to the case of FCT v Haass (1999) 99 it is ordinary income as explained above. 2. Alan takes the employment at ABC Pty Ltd (ABC) with contractual agreement for two years and he negotiated his remuneration that included salary and fringe benefit. The fixed salary amounted to $ 300,000. The other component included $220 every month as mobile phone allowance with GST included and the option of unlimited usage where Alan needs to pay fix monthly sum. He used the phone strictly for work. ABC Pty Ltd (ABC) paid the school fees and it amounted to $ 20,000 annually and it is free of GST (Nethercott et al., 2010). The company further gave the latest mobile phone handset and it amounted to $ 2000 that covered the GST. At the end of the year the company organized for employees and partners a diner at a local Thai restaurant for 20 people and it amounted to $ 6000 along with GST in the account of the company. a) Advising ABC of its FBT consequences and FBT liability Fringe benefits are additional benefit in the remuneration provided to the employee and it attracts tax liability. FBT is calculated on the gross amount of employee benefit provided for the given assessment year. The fringe benefit provided by company is generally non cash in nature. The calculation of tax with respect to fringe benefit is not the same as the calculation of tax for income tax purpose as the former deals with non cash benefit compared to cash benefit in the later. The applicable rate of FBT is 49% with regard to the assessment year of 2015 -16 but it will be reduced to 47% in the next assessment year 2016-2017 based on the TRBL. The remuneration component like salary and wages, superannuation and other benefits are excluded from the FBT liability (Kraal, Yapa, and Harvey, 2008). Further as stated in the FBTAA the benefits like expenses related with relocation, loan benefit, expenses related with work, remote area housing benefit, expenses of car payment with exemption , minor benefits with taxable income under s300 and expenses in work related tools and certain equipments are exempted from FBT. The 13 kinds of benefits with FBT liability as cited by FBTAA and it include Benefits from property Housing benefits Living away from home allowance benefits Car benefits Car parking benefits Board benefits Debts waiver benefits Meal entertainment benefits Airline transport benefits Residual fringe benefits Expense payments benefits Airline transport benefits Tax exempt body entertainment By applying the fringe benefits liability and exemption rules to the remuneration package of Alan in the case analysis above it can be stated that the mobile bill expenses would not be part of FBT taxation as it pertains to the office work. It will be exempted as mentioned under FBTAA exemption list related with FBT liability (Kraal, Yapa, and Harvey, 2008). Likewise mobile handset provided by the company is exempted from the FBT as it relates with expenses in tools and certain equipments under the FBTAA exemption list. Thus both $220 and $2000 pertaining to mobile bill expenses and mobile handset cost respectively will not have any FBT liability. The school fees are the personal expenses supposed to be paid by the employee. As in the case analysis above it is borne by the company it will have FBT liability as mentioned under the 13 benefits of FBT cited by FBTAA under the category of expense payment fringe benefit (Pattenden, and Twite, 2008). Therefore the amount of $20,000 related with school fess and GST free is FBT liable under type of FBTAA. The dinner party provided to the 20 employees and partners in a Thai restaurant at the end of the year by the company, it is liable for FBT as mentioned in the 13 kinds of benefits cited by FBTAA under meal entertainment category (Pattenden, and Twite, 2008). This is based on the assumption that the meal was not provided in the office hours. As such the expense of $6000 will have FBT liability for the company. Calculation of FBT for ABC Pty Ltd (ABC) Expense payment fringe benefit for ABC Pty Ltd (ABC) School fees borne by company as GST free = $ 20,000 FBT tax applicable calculation = $ 20,000 X 1.8868 = $ 37736 FBT liability calculation = $ 37736 X 47% = $ 17736 Meal entertainment benefits for ABC Pty Ltd (ABC) Dinner expense borne by the company = $ 6000 FBT tax applicable calculation = $ 6000 X 1.1 X 2.0802 X 50% = $ 7551 FBT liability calculation = $ 7551 X 47% = $ 3549 Total FBT liability = $ 17736 + $ 3549 = $ 21285 b) If ABC had 5 employees how the answer to A differ The answer to A would differ if there are 5 employees instead of 20 employees as in A. It would be lower payment pertaining to the dinner for ABC Pty Ltd (ABC). Therefore the FBT liability would also reduce in that proportion (Reinhardt, and Steel, 2006). The cost of dinner for 20 people was $ 6000 the cost of dinner for 5 people would be calculated as $ 6000/20 X5 and it works out to $ 1650. Thus the DBT would differ as shown below Cost of dinner = $ 1650 FBT tax applicable calculation = $ 1650 X 1.1 X 2.0802 X 50% = $ 1888 FBT liability calculation = $ 1888 X 47% = $ 887 c) If ABC included clients how the answer to A differ As stated by FBTAA 13 kinds of fringe benefits, the Meal entertainment benefits are restricted to employees and their associates. If the dinner party of the company included the clients then based on FBTAA rule it will be applicable for the employees and clients dinner will not be part of this calculation. Thus FBT liability in this case would remain the same as the clients dinner will not be part of the FBT Calculation (Woellner et al., 2016). Though there will additional expenses for the company it will not constitute the FBT liability related with employees. References Barkoczy, S., Rider, C., Baring, J. and Bellamy, N., 2010. Australian Tax Casebook. CCH Australia Limited. Fong, C. and Pinto, D., 2006. Research Guide to International Tax: An Australian Perspective, A. J. Austl. Tax'n, 9, p.82. Fong, C., 2002. Taxation Scholarship in Australia and New Zealand: A Preliminary View. J. Austl. Tax'n, 5, p.306. Henry, K., Harmer, J., Piggott, J., Ridout, H. and Smith, G., 2009. Australias future tax system. Canberra, Commonwealth Treasury. Kraal, D., Yapa, P.S. and Harvey, D., 2008, May. The impact of Australias Fringe Benefits Tax for cars on petrol consumption and greenhouse emissions. In Australian Tax Forum (Vol. 23, No. 2, pp. 91-223). Nethercott, L., Richardson, G.A. and Devos, K., 2010. Australian Taxation Study Manual: Questions and Suggested Solutions. CCH Australia Limited. Pattenden, K. and Twite, G., 2008. Taxes and dividend policy under alternative tax regimes. Journal of Corporate Finance, 14(1), pp.1-16. Reinhardt, S. and Steel, L., 2006. A brief history of Australia's tax system. Economic Round-up, (Winter 2006), p.1. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016. Australian Taxation Law 2016. Oxford University Press.

Sojourner Truth Essays (474 words) - Apocalypticists

Sojourner Truth If one ever been called a nigger or looked down upon when entering a room knows the pain of discrimination. The hard reality that faces the women of the north and the Negroes of the South today is the same. The northern women have been fighting for the right to vote while the Negroes have been fighting for their freedom. The white men are supposed to more powerful and much smarter than Negro women but then why aren't they given the rights to prove themselves? Many men argue that men are more powerful than women are. They say that women should be treated with the care and delicateness of a fragile glass figurine. Many slaves in the south, men and women, work under the hot burning sun for endless hours plucking cotton from the thorny branches of the cotton trees that has often cut me. The sweat that often blinded my vision before the afternoon hit also provided me comfort my arms. My arms tell the story of the hardship that many of my fellow Negroes had to endure at the hands of the white man. The life of servitude that I been born in was no dream of mine. Neither do I which the same for my children who've been also sold off before they reached the age of thirteen. The plight we endure each day can only be compared to the one endured several centuries ago of the Jews. I know Jesus understands what my people and I am going through. I pray to God and ask him for the same type of wisdom afforded to his children. Men are naturally given all the rights, but they abuse it to make our life a living hell. It goes beyond my comprehension to know that this union of ours which only survives under the care of God. In the Bible, it states, ?Treat one another as you would like to be treated?. We are all children of God and therefore have to abide by his rules. It says that we need to have compassion for the weak and to give charity to those in need. So why do these men who run this country and claim to be God's people withhold our rights. Men answer these questions with ? Jesus was a woman?. But my reply to that is then who gave birth to Jesus? Mary, a woman that labored through excruciating pain to give birth to our savior. Whom did he die for? All of us, and not just for the men. Eve is said to have caused the God's children to be doomed to death, because she was tricked Adam to eating the forbidden fruit. If a women was a powerful enough to do that then why are they not letting us prove that we can fix the world. It has been said that nothing is more cared for than for something that was touched by women. When we protest for our rights they better listen or we'll make them listen!

Education Related Essay Topics

Education Related Essay TopicsIn an educational setting, the most important part of learning is an education-related essay. However, teachers are often unsure what essay topics they should write and why. This article will help you determine your education related essay topics, as well as give you tips on how to get started.Education related essay topics should be based on a book, newspaper, television show, or movie. Because there are no standardized essays at school, it is best to start with a known topic, such as a book. Even if you do not understand all of the characters and the story, this type of essay can be extremely helpful. On the other hand, if you have no interest in reading a book, or if you cannot locate a book for free online, you can always choose to write about other types of media.While writing your education related essay topics, you will need to be specific about how you are going to present your ideas. You will want to use a theme for the essay, which is a way to classify each essay as a separate one. This will make it easier to identify the different areas of the essay, such as explaining the difference between the history of a particular topic, or just discussing the most common topic.When writing about the history of a topic, it is important to keep in mind the meaning behind a topic. For example, if you were writing an essay about the history of food, you would not want to simply state that we have invented or learned about different foods. Instead, you would want to include statements about the effect that these foods have had on our daily lives, such as by influencing people's tastes.For education-related essay topics, it is also important to keep in mind the differences between the humanities and the sciences. Since your audience may not have an idea about these terms, it will be important to educate them before you proceed. Instead of simply saying that humans and vegetables were the first foods to be discovered, you can explain the similarities and differences between the two. Similarly, you should provide a bit of information about how people, and specifically, students can learn more about the different kinds of foods, plants, and animals, so that they will know how important each can be to the human body.Additionally, when writing about education related essay topics, you should consider the effects that society has had on a person, and their ability to improve their education level. A prime example of this is that of Johnny, who did not learn English until he was 15 years old. While he was able to learn English, he still struggled to communicate with others. This shows how society can affect an individual's education, especially if they are unable to adapt to the different influences of society.Finally, when writing about education related essay topics, you should also consider what it takes to succeed in school. If you think about it, it will take more than just learning a couple new words to succeed. You will need to work hard, stay organized, and work on completing tasks that you are assigned by your school.When writing education related essay topics, you need to consider your audience. They should be someone who is close to you, and they should be someone who is completely in agreement with you. You should be able to connect with your audience, and help them learn more about themselves through the process of an education-related essay.

Evolution of Technology in the United States from 1860 1870 Essay Example

Evolution of Technology in the United States from 1860 1870 Essay Example Evolution of Technology in the United States from 1860 1870 Essay Evolution of Technology in the United States from 1860 1870 Essay A number of notable technological innovations have taken place between the years 1860-1870 in the United States. In the sphere of communications, a major development was the completion of the first transcontinental telegraph line across North America by Western Union in 1861 (Western Union 2009). Moreover, in 1866, after several failed attempts, the Transatlantic Cable was laid that connected Europe and North America. Before this landmark event, the fastest communication between the two continents had taken at least a week; after the cable was laid, messages could be transmitted instantaneously. The first message was, famously, that â€Å"a treaty of peace has been signed between Austria and Prussia† (History Magazine n/d, â€Å"Third Time Lucky†, para. 3). As concerns other inventions in the sphere of telegraphy, the stock ticker machine was invented in 1867 by Edward Callahan that made stock prices immediately available over the telegraph (National Public Radio, 2006). Important developments took place in the chemical industry, as various forms of plastic were experimented with. For example, John Wesley Hyatt invented celluloid as a substitute for the ivory in billiard balls in 1868 (Muccio 1991). Telephone was invented in the decade to follow. Oil industry was consolidating quickly, as the demand for petroleum was growing continuously. John Rockefeller was buying oil refineries, oilfields and pipelines. By the end of the decade, he has controlled 90 per cent of the industry. His company, Standard Oil, was a pioneer in many respects, most notably in logistics and organizational design, in modern terminology. Predecessors of Standard Oil used railroad tank cars to transport oil over large distances, which was time consuming and costly; Rockefeller’s company connected Pennsylvanian oilfields with refineries in New Jersey, Cleveland, Philadelphia and Baltimore by pipelines. In term of organizational design, corporations had a limited ability to do business across the state lines in those times, so Standard Oil decided to use a central trust that owned and coordinated subsidiary companies that were legally independent. This development (and resulting monopolization of other industries) led the U. S. to pass the first antitrust legislation a decade later (Cowan 1997). However, it is necessary to acknowledge that many scientific breaktroughs of the decade were made by European scientists and inventors, such as speed of light measurement, laws of genetics, automobile, and dynamite. Since the first half of the decade was marked by the Civil War, advances in infrastructure and improvements in general living conditions decelerated. Yet a crucial event in the history of American transportation occurred in 1869 when the Transcontinental Railroad was formed by joining of the Union Pacific and the Central Pacific Railroads (Virtual Museum of the City of San Francisco n/d). All of the aforementioned technological developments were accompanied by dramatic changes in the social structure of the society. The period after the Civil War was marked by rapidly increasing urbanization. However, sewage facilities and housing conditions at those times were inadequate as cities struggled to cope with growing populations. Therefore, epidemics of diseases (such as cholera, dysentery, and typhoid fever) were common. Yet important advances in sewage technologies were made. As the University of Colorado at Boulder (2009) informs, â€Å"sewered population [in the United States] increased from 1 million in 1860 to 25 million by 1900† (p. 1). Moreover, pit privies and open ditches were being replaced by buried sewers. However, wastewater was mostly diluted into rivers and other bodies of water; the first important breakthroughs in waste water management occurred at the very end of the 19th century. Overall, the decade of 1860-1870 can be described as a turbulent one. Although major inventions and discoveries were made in the Old World, the U. S. continued to develop, industrialize, and urbanize. Cowan, Ruth Schwartz. A Social History of American Technology. New York: Oxford University Press, 1997. Print. History Magazine. â€Å"The Transatlantic Cable. † N/d. Web. May 8, 2010. Muccio, Edward A. Plastic Part Technology. Materials Park, OH: ASM International, 1991. Print. National Public Radio. â€Å"The Stock Ticker Turns 139. † November 15, 2006. Web. May 8, 2010. The University of Colorado at Boulder. â€Å"History of Wastewater Treatment in the U. S. † Spring 2009. Web. May 8, 2010. Virtual Museum of the City of San Francisco. â€Å"Driving the Last Spike. † N/d. Web. May 8, 2010. Western Union. â€Å"History. † 2009. Web. May 8, 2010.