Tuesday, December 31, 2019

Historical Information About The Setting - 1226 Words

Historical information about the Setting: The events in the book occur in England around the start of the 19th century, otherwise known as pre- and early Victorian era. Around this time, there were many societal changes occurring, such as the Industrial Revolution (which had begun near the end of the 18th century). These new changes put capitalism and manufacturing under the light of a new, greater wealth. The gap between the wealthy and the poor was noticeably large. The story begins in a rather poor, marsh country. Later, the story develops to take readers into a different class of people, thus giving us insight on other members of society during the same time range. Members of the higher class of society were expected to have good†¦show more content†¦Pip falls in love with Miss Havisham’s cruel, but beautiful adopted daughter, Estella. Pip wants to become a proper gentleman in hopes of marrying her (with the support of Ms. Havisham), but after months of playdates at Miss Havisham’s home, she decides to make him a common laborer. Pip becomes Joe’s apprentice. While he works miserably, Pip hopes to become more educated with the help of Biddy, who is basically the opposite of Estella. Orlick, Joe’s worker, hurts Mrs. Joe, who becomes mute and disabled. Jaggers, a lawyer, brings Pip some hopeful news. An anonymous benefactor has given Pip a large amount of money to make him a gentleman, which brings Pip to London. Pip assumes happily that Miss Havisham is his benefactor and wishes for Estella to marry him. Pip then meets Herbert Pocket and Wemmick, Jaggers’s clerk. Though he misses his old friends and family, Pip also starts to show shame of them. In order to further his relationship with Estella, Pip learns from Herbert’s father how to be a gentleman. Pip and Herbert led irresponsible lives until Orlick is employed as Miss Havisham’s porter. Jaggers fires Orlick after Pip explains Orlick’s past evils. When Mrs. Joe dies, Pip sadly returns home. After many years, the convict that started everything (Magwitch) reveals that he was the secret benefactor and he wanted to repay Pip for his kindness. While Pip is shocked, he has to prioritize helping Magwitch escape since he is still an escaped convict. It turns out that

Monday, December 23, 2019

The Effect Of Stress And Eating Habits On College Student...

Judith Osiughwu Research and tech 4/15/2015 Abstract The purpose of my project is to see how stress and eating habits can affect college student academic performance, to determine the correlation between stress and eating habits,how it influence or affect college student academic performance. 25 participants were selected from Spring 2015 Kean University,Participants age ranges from 18-25. The majority of the participants were female, 16 female, 7 male, 16 female, and 1 participants did not disclosed their gender. participants answered 20 question survey with questions on stress and eating habits such as, the eating habit when students are stressed, level of stress, and stress relief. My data was collected through a survey around Kean University campus, students from the caf, classes, and library . When the full sample was evaluated, there was no correlation between stress and eating habit ( correlation coefficient was 0.0). my result indicated students level of stress range from 1-5, 48% of student level were 4. 40% participant s said finals, 25% participants said exams make them stressed. Participants in this sample control their stressed through music of 40.4%, and eating of 28.8%. Sleeping, exercise and eating right, can change or reduce students stress level. my studies concludes with a discussion of implications to avoid stress. Stress and Eating Habit on College Students Introduction: Stress is a major issue among college students nationwide.Show MoreRelatedEssay about Determining Causes and Effects of Stress on College Students1400 Words   |  6 Pagescauses and effects of stress on college students is compiled at the request of The President of Strayer University. The purpose of presenting this research paper to senior administration is to help students have a more constructive college experience. Students starting their college careers consist of major adjustments to the daily routine; sleep patterns and eating habits, time-management skills, and stress levels are different in one way or another. The American Institute of Stress, compiledRead MoreDoes Lower Grade Point Average Equate to Poor Health? Essay639 Words   |  3 Pageshypothesized that poor health behaviors would be greater amongst those with low grade point averages. The predictors of the correlation study were: exercise, eating, sleep habits, mood states, perceived stress, time management, so cial support, spiritual habits, number of hours worked per week, gender and age. The outcome variable was the students’ grade point averages. The goal of the study was to see which health behavior affected grade point averages the most. The participants were 200 freshmenRead MoreStress For College Students1463 Words   |  6 Pagesa quote that quite a few college students are familiar with and have probably said themselves. College can be a fun but also stressful time for students. They are focused on making sure they attend class and get passing grades so they can be successful and hopefully succeed in the next chapter of their life. Researchers at Columbia University and the University of San Diego conducted a study conducted a study to determine how stress negatively affects academic performance and enrollment. They wereRead MoreShould College Students Go Trough?1498 Words   |  6 PagesFreshman Fifth-teen is a growing issue that many college students go trough. These pounds might seem like harmless weight but research supporting that the weight gained and bad eating habits learned in the first year off college can have negative effects on your life forever.Although it may seem like harmless pounds the freshm an fifteen is an on going problems that more than half of the college students experience and suffer from as they grow out of their college career. the first research study PreventingRead MoreThe Study of College Students and Their Sleep Habits Essay1553 Words   |  7 Pagesearly hour of eight thirty in the morning. Tyler, a college freshman, wakes up from his night of sleep. He calculates the hours that he slept and as usual the hours add up to be about five all together. Throughout the course of a week, Tyler averages about thirty-five hours of sleep. Tyler is involved in many activities on campus such as Freshman class council, football, intermurals, and works an average of twenty hours a week. Like most college students, he takes an average 15 hours of course work. DuringRead MoreDetermining Causes And Effects Major Cause And Effects Of Stress On College Students797 Words   |  4 Pages Assignment #3.1: Determining Causes and Effects Major cause and effects of stress in college students Vanity Talbert ENG 115- English Composition Olivia Clark August .17, 2015 Dealing and living with stress has become almost a way of life of many people today, as they combine busy lives with the high demands of work or study while trying to make time for family and friends. Students experience episodic stresses while getting ready for an exam ,Finalizing an important paper ,orRead MoreHow Can A College Student Not Be Stressed?1250 Words   |  5 PagesMiChaela Sosnicki Shively ENG 101 1 December 2015 Title How can a college student not be stressed? College students who balance going to school and working have a high chance of being unsuccessful due to stress, lack of sleep, and financial issues. The responsibilities of taking college courses is a big weight on its own, but taking on a job, doing homework, and balancing personal life on top of that can really push a student to their limits. The key to staying successful through all these responsibilitiesRead MoreEffects of Eating Habits2768 Words   |  12 PagesThe problem and its BACKGROUND Introduction â€Å"Lifestyles have changed considerably over the years. With the hurried lifestyles of today’s families, quick and nutritional meals have become typical, and adolescents are adopting these unhealthy eating habits. Consequently, these adolescents pose greater risk to all aspects of development, including cognitive development. Due to the demands of the rush-day-to-day living of individuals, it is now but natural for them to prefer foods offered by fast-foodRead MoreThe Effects Of Stress On High School Students1277 Words   |  6 PagesCauses and Effects of Stress on High School Students According to Patino (Hoffman 1) stress is one of those things that all people at some time in their life will experience. Many events can cause stress in high school teenagers. Relationships with family and friends, psychological and physical factors, schoolwork and tests, search for job just to name a few. High school students experience stress because their bodies are undergoing Physical and psychological changes they experience in their adolescentRead MoreThe Effects Of Depression And The Stress On Adolescents1524 Words   |  7 PagesAbstract Stress on adolescents that is caused by school created pressures is a very controversial topic in today’s society. They are required to have so much of their life figured out and achieve academic excellence or else they will be ruining their adult lives that they have not had much time to even think about. Such crucial responsibilities being given to them can cause the pressure to have both mental and physical effects on the adolescents. A lot more adolescents are feeling this stress than what

Sunday, December 15, 2019

Credit Cards Free Essays

PUBLIC SPEAKING Topic: The using credit card General purpose: To Persuade. Specific purpose: To persuade my audience about the using credit card Central idea : To persuade my audience about the benefits The benefits of using credit card Introduction: American Express, MasterCard and Visa Card are the more popular credit cards in Malaysia. With a credit card in hand, you can make purchases today and pay later, Body: 1) It makes shopping easy – Confidently walk into a shop and buy without having to first look into your wallet 2) Without having to carry loads of cash credit cards provide you the ease of dining at a restaurant without worrying whether you have the money in your wallet to pay for the food 3) All petrol stations nationwide accept credit cards – Making it easy for motorists to stop and fill up their tanks without worrying about having enough cash. We will write a custom essay sample on Credit Cards or any similar topic only for you Order Now 4) Taking a vacation out of town or even overseas can be easily and quickly. – Bookings and payments for travel and accommodation can be made via the phone or fax by just quoting your credit card number. Conclusion: Using credit cards also contributes toward the economy as a whole. At the same time, as long as consumer spending takes place, the government is also able to collect revenue in the form of taxes. Therefore, there is no doubt whatsoever that using credit cards has many advantages. BIBLIOGRAPHY American Express, MasterCard and Visa Card are the more popular credit cards in Malaysia. Many Malaysians today carry at least one such card especially since eligibility for such a credit card is a salary as low as RM20 000 per annum. With a credit card in hand, you can make purchases today and pay later, either in full or partially. This is only one of the many advantages and benefits of using a credit card. One of the greatest benefits of using a credit card is the fact that it makes shopping easy. Whether it is a pre-planned shopping trip or a ‘on the spur of the moment’ decision to purchases an item that has caught your attention, you can confidently walk into a shop and buy without having to first look into your wallet to check if you have enough cash. You also do not have to walk to the automated teller machine to make a withdrawal to pay for your purchase. Besides the convenience of shopping without having to carry loads of cash, credit cards provide you the ease of dining at a restaurant without worrying whether you have the money in your wallet to pay for the food. Can you imagine, you do not even have to scrutinize the price of the dish on the menu and at the same time try to call to mind how much cash you have at hand. All you have to do is just order, eat and sign the receipt. You will be billed later. Today, almost all petrol stations nationwide accept credit cards, thus making it easy for motorists to stop and fill up their tanks without worrying about having enough cash. This not only gives motorist peace of mind when leaving home or driving long distance, but it also gives them a sense of security that they will not lose too much cash in the event of a robbery. Taking a vacation out of town or even overseas can be easily and quickly finalized as long as you have a credit card. All the necessary bookings and payments for travel and accommodation can be made via the phone or fax by just quoting your credit card number. So you can enjoy your vacation without having to worry about to carry so much cash on you. Besides that, using credit cards also contributes toward the economy as a whole. As long as people make purchases as often as they can afford it, there will be a healthy cash flow, constantly generating income for everyone in the retail, food and hospitality sectors. At the same time, as long as consumer spending takes place, the government is also able to collect revenue in the form of taxes. Therefore, there is no doubt whatsoever that using credit cards has many advantages. How to cite Credit Cards, Papers

Saturday, December 7, 2019

Taxation Law and Practice Policy

Question: Discuss about the Taxation Law and Practice Policy. Answer: Introduction: The taxpayer was engaged in the business of providing dancing lessons in lieu of fees paid in advance. The advance fees paid by the students were placed under suspense account by the taxpayer. The taxpayer described this suspense account as Unearned deposit- untaught lessons account. The taxpayer followed the practice of transferring the advance fees received from advance account to revenue account after providing the dance classes to the students. There was an agreement between the taxpayer and the students that advance fees paid to the taxpayer will not be refunded. In practice, the taxpayer refunded the advance fees received from the students if not all the classes are provided to the students (Long et al., 2016). The taxpayer did not treat the prepaid tuition fees received from the student as income derived. The fees were only included in the assessable income when the taxpayer provided the tution. Therefore, while calculating the assessable income only fee of the dancing lessons that has been provided during the income year is included by the taxpayer (Berger, 2016). The commissioner on receipt basis calculated the assessable income of the taxpayer. The fees that were received in advance were included in the assessable income of the taxpayer in the year of receipt and not in the year, the service was actually provided as per section 25(1) of ITA Act 1936. The issue before the court was to determine whether the prepaid fees received should be included in the assessable income of the taxpayer in the year the dancing classes are provided or in the year, the prepaid fees are received (Brown, 2016). The taxpayer derived the income in the year the dancing classes are provided and not in the year the prepaid fees were received was held by the high court in this case. If the fees are received in advance then the general rule is that prepaid fees received should not be considered as income and should not be included in the assessable income for the tax purpose (Tran, 2015). The student and the taxpayer had an agreement that the fees that were prepaid by the student will not be refunded. In general, practice the taxpayer refunded the fees of students that did not complete the lessons. Therefore, there exists a possibility that the prepaid fees will be refunded to the students so it was further held by the court that such receipt of advance fees could not be included in the assessable income of the taxpayer. The income derived during the income year should be included in the assessable income of the taxpayer as per section 6-5 of the income tax assessment act 1997. It is considered as income derived if the amount is received by the taxpayer or any one behalf of the taxpayer as per section 6-5(4) of ITA Act 1997. There are two methods of recognizing income for the purpose of tax this are earnings method and receipts method. The method that appropriately reflects the income of the taxpayer in the income year should be chose for determining income for tax purpose. The Para 19 of the Taxation Rule 98/1 states that as per general rule the receipt method is considered appropriate for the purpose of determining income derived from non business income, income derived from employment and income derived from investment (Dunne et al., 2014). In case of earning method, the general rule is that this method is considered appropriate if the income is derived from the business of trading and manufacturi ng as per Para 20 of the Taxation Ruling 98/1. In most cases for the purpose of tax, the earning method is considered as the most appropriate method for determining income. In this case, the RIP Pty Ltd is engaged in the business of providing services related to funerals. The company during the income year 30 June 2016 made a profit of $2.45 million. The main revenue of the company was generated from providing funeral and other ancillary services. The company collected the fees from the customers under different options this are given below: Fees are received from customer by issuing an invoice of net 30 days. Fees are received from external insurance companies by issuing a net 30 days invoice. Fees are also received from financing company RIP Finance ltd that under installment payment plan provides credit to the customers. Fees are also received from the contribution made by the customers under easy future plan. As per the general rule, the earning method mostly appropriately reflects the business income derived during the year. The income should be immediately recognized by RIP because the company derives income as soon as service is provided. The company raises a 30 days invoice after providing the services according to the established procedures (Saad Udin, 2016). The company should not wait until it receive its payment for recognizing income because as per earning method the income is derived as the service that is required to be provided has been provided. Therefore, the company should recognize revenue after the service is provided and the invoice is raised. The company runs a scheme of easy future plan and under that scheme company receives fees in advance installments and agrees to provide the funeral service at a later date in future. This fees that are received from the customers in advance are non refundable. In case a customer fails to complete all the installment payment that are require under the plan then the fees are forfeited by the company. These forfeited fees are transferred to forfeited payment account. The company does not have any liability of providing service to those members for whose fees has been forfeited so this forfeited amounts should be immediately recognized as revenue. Based on the above analysis it can be concluded that income is derived as the funeral services is provided by the RIP Pty Ltd. The high court in the case of Arthur Murray stated that in the year the service is provided the taxpayer derive income in that same year. The general rule is that the advance fees received is recognized as income in the year the service is actually provided. The RIP Pty Ltd in easy future plan agrees to provide funeral service in future and receives advance fees in installments. The advance fees received by the company under the scheme are treated as income in the year the advance is received. The circumstances of this case and that of the case of Arthur Murray is almost similar so the principles of accounting treatment established under that case is applicable for the treatment of advance fees received under the easy future plan (Dunne et al., 2015). On the basis of the principle established in the case of Arthur Murray the advance fees received under the easy future plan should not be included as income in the year the advance is received but it should be recognized in revenue in t he year the funeral service are actually provided. The ordinary incomes as per section 6-5 of the ITA Act 1997 can be accounted under two methods for the purpose of tax as per Taxation Ruling 98/1. The two methods of earnings as mentioned in Taxation ruling 98/1 are earning method and receipt method. If the income is derived in the year, the actual or constructive income is received then this method of recognizing revenue is known as receipt method. The receipt method is also commonly known as cash received basis or cash basis. It is also provided in section 6-5(4) of the ITA Act 1997 that it will be considered as income derived although it is not received by the taxpayer but someone self on behalf of the taxpayer (Bray, 2014). There is another method for determining income for the purpose of tax that is earning method which is also known as cash and credit method or accrual method. Under this method, it is considered as income derived when the income is earned and a debt that is recoverable under the law is created. After the task t hat is required to be performed under the agreement is performed then the taxpayer can legally demand the amount this is known as recoverable debt. The discussion above highlights that the taxpayer and the commissioner has two methods of accounting for the purpose of tax this are earning method and receipt method. The method that appropriately reflects the income derived during the year should be chosen for determining income for the purpose of tax. The RIP Pty Ltd under easy future plan receives fees in advance installments from the customers. The company usually forfeits the fees received if the customer fails to pay all the required installments. The fees that are forfeited are transferred to a separate account called forfeited payment account. The company is no liable to provide the funeral services under easy future plan because the customer has failed to pay all the installments that are required to be paid under this plan (Dunne et al., 2016). The current scenario of the given case is that the company has no liability to provide services and the fees that are forfeited are non-refundable so it is advised to the company that the forfeited account balance should be recognized as income. Therefore the balance of $16200.00 should be treated as income. As stated in the section 70-10 in the ITA Act 1997, the trading stock is considered as any form of commodity which has been considered for the purpose of sale, exchange or manufacture purpose in the ordinary line of the business. For the understanding of the nature of the stock and defining, the important concerns in the ordinary course of the business. It is essential, for a business to consider the different types of the trading stock, items that has to be included in the financial, agreement or the assets related to capital gain tax, as per the section 70-25 stated in the ITA Act 1997. It had been stated that the amount incurred should not be inform of capita, in nature. In the given case it has been shown that RIP has bought caskets and accessories, which was used by the company in form of the ordinary proceedings of the business proceeding of the company. Hence, it has to be treated as a trading stock, item of the company (Saad Udin, 2016). According to Chi et al., (2013), it had been further stated that the amount incurred for the purchase of the stock related to the trading falls under the category of the deductible overheads as per the rulings made in the section 8-1 of the ITA Act 1997 (Maffini, 2013). The rulings of the section 70-15 of the income tax act 1997 the amount incurred for the purchase of the trading stock needs to be deducted from the general, overhead category and it has to be observed that the trading stock is to be treated as the stock in hand. In the aforementioned case study, RIP is observed to make payment as the advance amount in the month of June 2016 for the stock, which are to be delivered in the August 2016, which is to be included in the next year. As per the section 8- 1 of the ITA Act 1997, it has been clearly stated that the taxpayer can apply for the general deduction for the different types of the outgoing income which has been incurred as a part of carrying out the necessary uses activ ities. It has been further observed the various types of the prepayment made by the company in form of the investment made in the trading stock which needs to be treated as an advance and not as expenses. Hence it can be said that the total amount of the $25000.00 need to be treated as an advance in the income tax statement prepared for the year ended 30th June 2016 (Sadler, 2014). As per the section 6-5 of the Income Tax Act 197, it has been stated that the assessable, income is considered as that form of income from the resident, which needs to be included as a part of the ordinary income of the taxpayer (Dai, Shackelford Zhang, 2013). Moreover, the dividend amount needs to be considered as taxable, in the hands if RIP. In the general the dividend are considered as fully franked dividend hence the company is entitled to receive the franking credit. As per the section 100-25 of the ITA Act 1997 is considered in providing a general definition of the credit amount and the payment made of the rental space is not considered as a part of the capital asset. Hence, it needs to be considered the rent paid for making the advance payment needs to be considered done on the basis general expense Act under section 8 of the ITAA Act 1997 (Johnson Poterba, 2016). In the section, 83-80 of this act has been further provided that the unused long service leave needs to be incl uded as a part of the assessable income of the taxpayer of a company. In the aforementioned case it can be seen that the company is directly involved in providing a three months advance payment for the long service leave and it needs to deduct this from the expenses incurred on June 30 2016, furthermore this should not be treated as an advance. As due to this, the expense of the company will keep on increasing for the assessment of taxation purpose (Sawyers et al., 2016). As per the ruling of the section 8(1) of the ITA 1997, the taxpayer enjoys the greater amount of autonomy of the purpose of the general deductions, which needs to be made in the production of assessable income of the company (Binning Young, 2015). As per the section, 100-25 the CGT assets are that asset, which needs to be included as a part of land and building. These are further not included in expenses paid in terms of the land and building which is not allowable in the general deduction but needs to be included in the capital expenditure (Haesner Schanz, 2013). The various types of the expenses incurred needs to be considered for the purpose of the expenses incurred in the equipments and construction in the insisted parking for the landscaping and needs to be included in the capital expenditure of the company and from the general deduction under the sections 8-1 of the act (Yagan, 2015). Reference Berger, L. L. (2016).Bitcoin exchange transactions: income tax implications to consider within the South African environment(Doctoral dissertation). Binning, C., Young, M. (2015). TALKING to the TAXMAN ABOUT NATURE CONSERVATION_Proposals for the introduction of tax incentives for the protection of high conservation value native vegetation. Bray, J. R. (2014). 18. Changes in Inequality in Australia and the Redistributional Impacts of Taxes and Government Benefits.Measuring and promoting wellbeing: how important is, 423. Brown, K. E. (2016). Related party LRBAs and PCG 2016/5: Recommendations for trustees for smooth sailing.Taxation in Australia,50(11), 670. Chi, S. S., Pincus, M., Teoh, S. H. (2013). Mispricing of book-tax differences and the trading behavior of short sellers and insiders. The Accounting Review, 89(2), 511-543. Dai, Z., Shackelford, D. A., Zhang, H. H. (2013). Capital gains taxes and stock return volatility. The Journal of the American Taxation Association, 35(2), 1-31. Dunne, J., Mason, J., Patto, J. (2014). 2013 cases show high ATO success rate.Taxation in Australia,48(8), 429. Dunne, J., Taylor, H., Batten, N., Krapivensky, N. (2016). 2015 case review: High ATO success rate continues.Taxation in Australia,50(10), 609. Haesner, C., Schanz, D. (2013). Payout Policy Tax Clienteles, Exà ¢Ã¢â€š ¬Ã‚ dividend Day Stock Prices and Trading Behavior in Germany: The Case of the 2001 Tax Reform. Journal of Business Finance Accounting, 40(3-4), 527-563. Johnson, W. T., Poterba, J. M. (2016). The effect of taxes on shareholder inflows around mutual fund distribution dates. Research in Economics, 70(1), 7-19. Long, B., Campbell, J., Kelshaw, C. (2016). The justice lens on taxation policy in Australia.St Mark's Review, (235), 94. Maffini, G. (2013). Corporate tax policy under the Labour government, 19972010. Oxford Review of Economic Policy, 29(1), 142-164. Saad, N., Udin, N. M. (2016). Public Rulings as Explanatory Materials to the Income Tax Act 1967: Readability Assessment.Advanced Science Letters,22(5-6), 1448-1451. Saad, N., Udin, N. M. (2016). Public Rulings as Explanatory Materials to the Income Tax Act 1967: Readability Assessment. Advanced Science Letters, 22(5-6), 1448-1451. Sadler, J. E. (2014). Cadastral surveying 3. Sawyers, R. B., Baumer, D. L., Chumney, W. M. (2016). Insider Trading and IRC Section 6103 (e)(1)(D)(iii). Journal of Legal Tax Research. Tran, A. (2015, May). Can taxable income be estimated from financial reports of listed companies in Australia?. InAustralian Tax Forum(Vol. 30). Yagan, D. (2015). Capital tax reform and the real economy: The effects of the 2003 dividend tax cut. The American Economic Review, 105(12), 3531-3563.