ShantanuT01/DACTYL-Pretraining huggingface dataset:
Introduction The Australian taxation system mainly depends on the income tax for most of its revenue. The income tax in Australia is applicable to three types of sources. The personal earnings of an individual, which include the wages and salaries, are taxed. Revenue from businesses is also liable to some tax known as an income tax. The last source of income is a capital gains tax which is got when “selling assets such as real estate, shares or managed fund investments” (Australian Government n.d.). All together, these sources of tax accumulate sixty-six percent of the government revenue. It also makes up fifty-seven percent of all the revenue of the tiers of the Australian government. The assessable income in the Australian taxation system is the income that is liable to taxation (taxable income). Although the income is assessable, it might not be payable on some condition. This condition is that, if the income for the year that ends on 30 June is not more than the required threshold that is tax-free, the tax is not payable (Ingles, 1981). The types of assessable income include business profits, salaries and wages, interest from the bank accounts, dividends and other incomes from investments, overtime and bonuses received by employees, rent, pensions and commissions offered to salespersons. Tax on Wool and Twine Pty Ltd Wool and Twine is a company that seeks to expand into the Australian market. The company has been carrying out its business exclusively in New Zealand until 30 June 2010 (Dockery, 2006). Since the owner is looking at setting up this business in Australia, he should be aware of the Australian taxation system. This is a business and, therefore, a source of income for the individual taxpayers who own the company (Andrew, 2007). This source of income can be included in one of the categories of taxable incomes in the Australian taxation system
Introduction At Turner Construction Company, understanding the considerations for railroads as a means of transport is very important. The demand and supply findings of Turner Company are vital aspects of enhancing efficiency and competitiveness of the company. Railroad Supply and Demand Considerations To enhance the provision of diligent, creative, and resourceful construction services to its clients, existence proficient and cost effective means of transport for Turner Construction Company is of essence. As revealed by Welsh (2006), adoption of rail transport is an important operational mechanism aimed at streamlining service delivery. This approach is in line with the Turner Company’s vision of offering its customers easy support and accessibility to its construction services. The demand for railroads is directly related to the demand for the constructed property and the level of efficiency of the services being rendered. Failure to construct more housing units in a given area will impact negatively on the demand of railroads in that area due to low supply of the users of rail transport (Wolmar, 2009). Inconsistent consumption patterns and availability of discrete supply intervals must be considered by Turner Construction Company in its consideration, adoption, and continued use of railroads (Welsh, 2006). The type of facilities to be constructed is another consideration that Turner Company management needs to consider in its analysis of railroad demand and supply patterns. It is crucial to understand the certainty of the means of transport adopted and the prospective demand and supply of the company products. According to Welsh (2006), rail transport is an environmentally friendly means of transport. This implies that if adopted, rail transport will offer Turner Construction Company a better means of transporting its employees to their workstations as well as transporting heavy and bulky construction tools and materials at a reduced cost. Based on the nature of infrastructure already in place, utilization of rail transport will enhance efficiency and cost effectiveness in the transportation of the construction materials to the intended sites. This will in turn reduce the ever increasing burden of high transport cost and traffic congestion to the company (Wolmar, 2009). The many construction opportunities available in North America and other parts of the world also make the use of railroad a viable means of transport for Turner Company. Wolmar (2009) explains that the safety and sustainability of railroads are issues that can never be ignored in analyzing the demand and supply aspects of railroads. The implemente
Introduction The amount and importance of international companies are growing due to the increasing Chinese economic potential. Nevertheless, many factors contribute to the international companies experiencing high employee turnover (Warner 2013). The purpose of this research paper is to investigate and evaluate the aspects that influence the turnover rate in Shanghai and to propose strategies for the retention of the workforce. It is hypothesized that companies should pay special attention to the reasons for quitting the job that are under their control because some of the reasons are linked to the employee’s personal objectives solely and cannot be managed. Critique Summary The authors wanted to emphasize that the management of China’s enterprises is peculiar due to the fact that this country has its own deep-rooted traditions and characteristics. It differs from the generally accepted world practices as the government of the country has been able to implant a special system of managerial and economic factors considering the needs and features of country’s residents (Li et al. 2012). However, due to the fact that during the last decades, the country and the business industry have undergone significant changes related to phenomena such as globalization, the internationalization of the national business, and convergence of economic systems, it became increasingly important to evaluate the significance of indigenous research in order to understand what kind of development path would be the most suitable and effective for the Chinese management – the wes
It is believed that growth estimation is an important aspect of any business, big or small. The major aspects in these kinds of estimation are that by using past performance (or non-performance), a great deal of insight and perspicacity about the future could be discerned, even by a layman, who has comparatively lesser knowledge about the intricate mazes of financial business management, than an industry expert specialist who has been conjuring up these figures for quite some time. R.G. Barry Corporation Company Ltd In this exercise, the estimation of the Growth Rate of R.G. Barry Corporation. Company Ltd is being estimated. All the figures are being provided in the spreadsheet attached (Attachment 1). The aspect that needs to be considered is that sales, or revenue generation are the most important factor that impinges upon the enterprise, not only because it provided resources for other business segments, but also because it singularly sustains and builds profits and earnings, which are necessary for future business growth. It impacts upon the building of fixed assets too. For instance, during earlier years of the company, the capacity utilization may be lower and thus lower asset build up takes place. But as revenues and customers increase, it becomes necessary to add capacity to retain and increase a broad customer base; this entails an increase of both fixed kinds of assets, which produce more finished products and also the level of activity increases, necessitating more short term assets, like cash, bank funds, WIP, inventories, etc. Many business and non-business aspects impinge upon growth determination Coming to the specific case of R.G. Barry Corporation, it may be said that growth rates cannot be very adequately predicted since vagaries of markets, competitive elements and business and the highly seasonal nature of the business makes it rather difficult for financial estimation and economic analysis. Besides according to the management, “If we inaccurately forecast consumer demand, we may experience difficulties in handling consumer orders or liquidating excess inventories and results of operations may be adversely affected“ (R.G. Barry Corporation: Form 10-K Annual Report, 15). All factors, controllable and beyond the jurisdiction of management help in evolving the growth patterns that are shown below.   Rate of growth indicators (%)    2005    2006    2007    2008                                                                         Sales growth movements           1.42    -41.53  84.5    3.95                                                                         Oper. Expenses growth rates      19.07   -41.54  65.67   7.67                                                                         Fixed Assets growth rates        -12.76  109     54.54   39.64                                                                        Cu
Introduction The world has recently faced difficult financial times due to financial crisis. The two latest monetary crises include the 2008 financial disaster and the 2010 European Debt Crisis. In particular, the 2008 financial crisis occurred due to high levels of volatility concerning subprime mortgage market. Subprime mortgage market indicated high levels of risks although most financial institutions found the market attractive. As compared to prime mortgage market, subprime mortgage market promised huge profits. This was principally attributed to high interest rates associated with sub-prime mortgages as opposed to low interest rates charged on prime mortgages. Lehman’s Brothers had invested a good portion of its investment in the subprime mortgage market. With high volatility of interest rates, Lehman Brothers was not excluded from registering losses due to the risky mortgage market. Individuals and institutional investors lost shares and other valuable investments after Lehman’s Brothers went under. The fall of Lehman Brothers forced the U.S. government to issue a bailout package of U.S$700 billion in a bid to salvage other institutions that were on the verge of bankruptcy. Lately, it has been discovered that financial market activities have greatly contributed to financial crises. Financial products such as corporate bonds, government bonds and equities are mainly traded in both money and capital markets. Activities associated with financial institutions chiefly determine performance of financial markets. Due to frequent occurrence of minor and major financial crises, different regulating bodies such as Capital Market Authority propose several regulations concerning the regulation of financial markets. For instance, it has been proved beyond doubt that central banks of various nations normally set interest rates for commercial banks and other lending institutions. This step is a major move towards reducing the rate of inflation resulting from surplus of currency in the economy (Currie 2011, p. 83). Independency of Central Banks Central banks are principally charged with the responsibility of regulating a country’s economy through various policies. In many cases, roles of central banks include issue of currency, acting as lender of last resorts, serving as government’s bank, maintaining stability of financial systems among others. Apparently, the government generally controls a number of central banks. This is indicated by the power of the president as well as the parliament or congress to choose the governing body of any central bank. Hardly would one find a central bank that is run privately. Although the government largely influences operations and management of central banks, it is plainly true that independence of central banks would probably help in creating a favorable market for various
The Walt Disney Company was founded by the Disney brothers Walt and Roy in 1923. It is known as the leading animation industry in America; however, it has diversified into live film production, theatre, radio and online media (The Walt Disney Company, 2011). Disney owns ABC broadcasting television network, Disney channel, and ABC family among others. The company has mainly focused on children programs such as Mickey Mouse, snow white and the seven dwarfs. In addition, the company consists of four divisions, namely, Walt Disney studios, parks, and resorts, Disney consumer products that include toys and clothing, and media networks, which consists of internet and television services. By the end of 2010, the company’s net income was $7,586 million. The company has managed to maintain sustainability over the years, maintaining its productivity, and providing quality entertainment to families around the world. What is Disney’s secret? This paper will critically discuss the steps taken by Disney to operationilize sustainability, giving future recommendations as well. Disney’s economic analysis Sustainability in an organization is influenced by certain sustainability strategies; these strategies drive the organization towards long-run profitability, while providing the organization with competitive advantage opportunities. Competitive advantage can be attained via cost leadership and product/service differentiation. Walt Disney, being the largest media and entertainment company globally, has ensured that it remains at a competitive advantage; it has maintained its high levels of profits. According to Hart & Milstein (2003, p.56), a sustainable enterprise is one that contributes towards sustainable development via delivering economic, environmental, and social benefits. Disney makes wise decisions concerning the resources and capabilities that they should acquire, invest in and develop. Housley (2003, p.2) explains that, Disney’s success can be attributed to its creativity and innovation, and in addition, a unique culture that is hardly imitable. Disney also enjoys legal protection, which makes it impossible for its competitors to imitate their services (Housley, 2003, p.3). Disney world’s choice of location is advantageous, situated inside the park, thus contributing to family eating in Disney’s restaurants and purchasing their products, which are of high value. The parks provide a chance for families to meet their favorite Disney characters, an experience that increases the demand for books, videos, and television broadcast. According to Bellet (2004, p.2), Disney’s assets and activities com
Jane Austen’s profound writings in her time have captured the interest and appreciation of modern readers. She writes of “the true, the good and the beautiful”, without being prudish about moral realities. Her classics are perceived to have subliminal Christian implications that may touch the core of readers’ emotions and consciences without them being aware of it. Such belief is easily overlooked due to her subtle style and is often an undermining factor in the content of her stories. C.C. Barfoot describes Austen as a writer who “stresses the value of traditional religious sources of moral strength” (Barfoot 7). Jane Austen never directly approaches Christianity or any religion in particular in her novels. Her works do not come off in a manner to which Gospels and Biblical accounts are related, rather, the story itself entails the hint of Christian implications which under careful scrutiny will be able to discern, or even, disprove. The dissertation has the Christian ethics in Austen’s novels as an assumption in his works. But more so, it will evaluate and analyze whether such exist in the novels she has written over the years. Genuine religious awareness in any human being, or in any work of fiction created by a religious person who has an appreciable amount of talent and skill, such as Jane Austen is far too complex in its nature and variable in its expression to be confined only to clearly labeled religious themes or events (such as a Graham Greene novel). Where, then, does one begin when attempting to discover if a literary work is religious or not? As a starting point, the definition the Oxford English Dictionary gives for “religious” provides useful guidelines for an exploration of a possible spiritual dimension in an evidently secular literary
Thomas Cole is today known as the founder of the Hudson River School of art, which was a particular approach to painting that focused on providing a realistic and detailed look at the American landscape at that time in history. His paintings frequently focused on landscapes that included water as a part of the depiction. Artists following Cole’s example concentrated on portraying both the tamed landscape of settlements and the untamed wild places that were then still close while attempting to visually capture the prevailing attitudes toward nature. The tradition Cole established was fully developed during what was called the Romantic period, which was a time of doubt as the Industrial Revolution began changing the image of the landscape as well as hope as the developing cities and factories were offering an easier life for the future. This sense of hopeful doubt gave these landscapes a warm richness, strong contrasts with deep shadows and a sense of hopeful change and renewal in the constant presence of flowing water. Cole’s effectiveness was brought about as a result of his ability to blend romanticized ideas of the landscape with a natural realism reflected in the water as can be seen in his paintings. The warm light that characterizes the romantic image of the American landscape appears in some of Cole’s earliest paintings, such as the “Falls of Kaaterskill” (1826). This 43” x 36” oil on canvas painting is a landscape heavy in contrasts, featuring a bank of heavy storm clouds in the upper left to balance out the deepened shadows in the bottom right which also explains the dark shadows in the central field. However, the patch of brilliant blue sky and fluffy white cloud in the upper right brings attention to the central brilliant splash of water in the central bottom. Bare winter branches reach up uncertainly from the bottom right, but they are countered by the brilliant reds and oranges of the autumn trees along the left side while the deep greens of the trees of the forest in the background promise a reversal of seasons that leads to the abundance of fall harvests. The bright splashing of the water on the rocks suggests the country is coming out of a time of confusion and darkness and entering a period of energetic light and growth with the vigorous flow of water and the strength of color depicted. Painted the same year as “The Falls of Kaaterskill”, the 25 ¼” x 35 ¾” oil on canvas “Kaaterskill Falls” (1826) provides the viewer with a different perspective on the same water feature and landscape while still using the same basic thematic techniques. This time the viewer seems to be peering out from a cave almost directly under the waterfall. From this viewpoint, the visible landscape is downstream rather than up, but the image remains filled with the rich reds, oranges and gol
With the change of society, people observe changes in policing as well. The development of an improved security system involves community integration with police in a struggle with violence and the achievement of a safer life. In this regard, policing in modern society focuses on community-friendly approaches, including community policing and intelligence-led policing. First, it is essential to point out that modern policing assumes a close interaction between citizens and police representatives. Second, modern policing has several peculiarities that need to be reflected. According to Wetzel, community policing is “definitely open to improvement and refinement” (6). In other words, not only seasoned police officers but also ordinary people are free to express any assumptions related to security ensuring. This creates a culture of respect for law enforcement and a sense of collaboration. In the context of community policing, it seems appropriate to note the Chicago Alternative Policing Strategy (CAPS) that serves as a paramount public policing program in the USA. Lombardo, Olson, and Staton state that people living in districts with CAPS are more likely to be satisfied with community policing rather than those living in communities without this program (600). The strong community ties appearing due to police efforts are an essential factor in crime prevention. In its turn, satisfaction with police work leads to the increased quality of life and collective efficacy of people (Lombardo, Olson, and Staton 596). As a result, one might note an increased level of social engagement in ensuring security and public order. Another tendency of modern policing is foot patrols’ increase. If earlier, the preference was given to car patrols, nowadays, foot patrols play a greater role (Klein par. 17). For instance, police officers look into stores and banks asking about any violations. This strategy promotes the confidence of citizens in the police, attracting more people to collaborate. Some of the officers are even ordered to speak to citizens walking through neighborhood areas (Klein par. 25). Although police spend some time to become closer to the community, it cannot negatively affect police operation goals. These objectives continue to include ensuring public safety, protection of fundamental rights and freedoms, prevention and detection of crime, assistance, and community services to redu
Identifying Information The client is an 18-year-old Hispanic female of average height from Los Angeles. She is in 12 th grade and stays in a house with her bio-mother, stepfather, two brothers, and two sisters. She is seeking treatment to deal with symptoms precipitated by an exercise in theater class. Summary Impression This 18-year-old female displays depression as indicated by symptoms of anxiety, sadness, difficulty sleeping well, distraction, social isolation, etc. The onset of symptoms of heavy breathing and incoherent speech in theater class seems to stem from social isolation and disinterest in hobbies shown on the latency stage. The client was a victim of sexual abuse and past exposure to domestic violence, which may have implications for her present mood status. Client History/Information Medical History The client wears glasses, is up-to-date on her vaccinations, and reports no medical issues. She is generally healthy, except for episodes of weight/appetite change. Mental Health History The client has no history of psychiatric hospitalizations, suicidal/homicidal ideations or self-harm. However, she was exposed to trauma related to domestic violence and sexual abuse at age six, and as a result, she spent a year in foster care. Developmental History All developmental milestones were attained at the expected time. However, in middle school, the client began isolating herself from peers and family members. She also had no interests or hobbies at this stage. In high school, she began experiencing anxiety attacks when stressed. She prefers to communicate in English/Spanish. Family History There is a substance (alcohol) a
Problem Statement, Suggested Solution, and Research Purpose The problem of the opioid crisis has been brewing for quite long in the environment of American healthcare. While opioids are currently the only means of relieving the pain from which cancer patients suffer, the current policies concerning the prescription of the medications such as Fentanyl lead to a rapid development of addiction (Volkow, Frieden, Hyde, & Cha, 2014). Therefore, the lack of the appropriate management strategies for preventing addiction among cancer patients must be viewed as an evident problem. As stressed above, shaping the process of drug medications intake, including the dosage, the frequency, and the amount of the medication provided to the patient, one will be able to handle the issue of opioid crisis in cancer patients. A change in the sc