ShantanuT01/DACTYL-Pretraining huggingface dataset:
In accordance with Australia’s taxation legislation, a company or business is eligible for tax deductions if they incur expenses that will ultimately lead to an increase in the company’s taxable income. S 8-1 gives positive and negative limbs that outline the extent of allowable deductions. S 8-1 Positive and Negative limbs:   * First positive limb:       + The extent to which outgoing expenses are incurred in gaining or producing assessable income.   * Second positive limb:       + The outgoings are necessary expenses incurred in carrying on a business.       + Negative limbs:       + Capital       + Private or domestic in nature Legal Fees Firstly it needs to be determined under which limb this deduction can be made. The legal fees were incurred while trying to reinstate Waste Disposal’s incinerator license which represents 40% of its assessable income. Therefore the legal fees are an allowable deduction under the second positive limb as they were necessarily incurred to carry on the business. Next arises the question as to whether the expenditure was prudent or appropriate (Magna Alloys). With regards to the Hallstrom’s case, Waste Disposal’s legal costs went to enabling them to conduct business as usual as opposed to making a profit. Examining the situation under the capital limb the question needs to be asked whether they need to incur legal fees was integral to the business. The $160,000 in legal fees was spent seeking to reinstate the incinerator license which represents nearly half of the business. As such it should be a deductible expense as it was necessary to the carrying on of the business. Cost of Plant Modification and Equipment Installation As in the above situation, it needs to be determined whether the expenditure was necessarily incurred in carrying on the business and thus deductible under the second limb. With reference to the Snowden and Wilson case, the expenditure incurred in this instance by Waste Disposal is of a nature that satisfies the positive limb but also counts as a capital expenditure. Therefore there is a need to conduct the Sun Newspapers ‘Business Entity’ test wherein the character of the advantage sought, the manner in which it is enjoyed and the means adopted to obtain it need to be ascertained. Waste Disposal incurred an expenditure of $220,000 to modify the plant and install equipment that would enable them to have their license reinstated. As this was the only way to ensure a reinstatement of their license and thus a continuation of the incinerator division of their business such an expense is deductible as it satisfies both the first and second positive limb. The $220,000 was a necessary expenditure necessarily incurred in producing assessable income as well as carrying on the business. However, the part of the $220,000 that was paid to the technician for the feasibility study is not tax-deductible. This relates directly to the capital limb and thus it needs to be asked whether this particular expense goes to the heart of the business. Given that with t
Introduction The home is considered a place where there is privacy and one feels secure. This perception has been changed with the increase in insecurity. Vandals have breached the security of many homes leaving the inhabitants with fear. To prevent burglary, security measures have been adopted over the years. Surveillance in homes has been a trend in the world today using cameras and video recordings. With the advancement in technology, better systems are being developed. However, the vandals also improve their methods of hooliganism day and night. This has led to the development of personalized security systems that use information accessible to the owner only. The development allows the security system to be customized to fit the owners’ requirements and ease of notification in case of a security breach. Engineers work around the latest technology to develop gadgets that can be used in the home for security. It has been established that one home is vandalized every minute in Australia. This is a shocking statistic that requires attention. Technicians use personal gadgets such as cell phones and personal computers in the improvement of systems. These gadgets are readily available to most households making security available to homes. Body The Stealth Securities group developed a project to address the issue of security in homes. The project uses personal computers and sensors to develop the security system. These are affordable and reliable to most homes. The project mission statement is: to make certain security is available and affordable to all homes in Australia. The needs assessment has shown there is a need for security. However, like any other venture, the project is likely to encounter a number of risks. These should be dealt with before the project is implemented. The risks can be categorized into three as follows: Risk item                          Level   Status of contingency plans                                           Decision date                                             Performance risk                           Available,                                                                                                                       1. Technology                     Medium  Personal computers available                                          Before start of project                                    2. Goals                          Low     Highly qualified personnel with a consultant in software development                                                                                                       Goals are realistic                                                                                                             Management risks                   Low
Introduction Uncertainties in the global economy caused by, among other factors, the 2007/2008 economic recession, technological progress and climate change have had an impact on the nature of industrial relations due to their effects on employer and employee relationships (Pew Research Center, 2017). Traditionally both parties have interacted with each other based on a standard framework of engagement characterised by long-standing laws, policies and systems that propagate the separation of powers between the two. However, this relationship is unsustainable because of changing attitudes regarding how businesses engage with their employees. Particularly, there are significant differences in the manner older and younger workers adapt to instability in the workplace because they are affected disproportionately by global market uncertainties. Notably, instability and uncertainty affect young employees more than older colleagues because they are mostly employed in low-wage job groups, have shorter running employment contracts, and are more inexperienced in managing labour disputes (Kalleberg, 2009). Based on these negative exposures to workplace dynamics, it is unclear how young people would adapt to these changes in an increasingly uncertain and unpredictable global economy. Relative to the above concern, Berry and McDaniel (2020, p. 3) argue “… young people’s experience of the ‘new normal’ of precarious labour market conditions has been internalized and thus normalized within their attitudes to a significant degree.” The insights presented in this paper support this statement by arguing that young employees have adopted a new career approach, which is characterised by resilience, flexibility, individual responsibility and social awareness, which they have internalised and normalised within their attitudes. This statement means that employer-employee relationships may change in a new precarious labour environment as younger employees adapt to uncertainties and instability that characterise the global economy. Increased Resilience among Young Employees The impact that instability and uncertainty have had on young employees draws attention to the precarity of the labour market. Before the 2007/2008 global economic recession, the labour sector was already experiencing changes emanating from rapid te
Society plays significant role in socialization of young generation by influencing their values and attitudes. Traditionally, socialization process took place under well structured units such as family, religion and schools. However, due to shift towards modern and technologically oriented society, news media is largely controlling socialization process. Over the years, media usage by teenagers between ages of eight to eighteen has been increasing (Rideout et al. 2). On average, teenagers spend more time watching movies, listening to music, chatting on-line with friends on social networks as well as playing video games. This has left little time for them to engage in other activities such as interacting with parents. Technological advancement has also enhanced accessibility to on-line and mobile media which is widely used by young generation. Mobile media through cell phones, laptops and iPods have increased exposure of teenagers to outside world. The exposure has increased usage, which in turn increases media opportunities to socialize teenagers compared to other social structures such as family. Media usage patterns profoundly reflect on opinions and attitudes of an individual (Multz 38). Different media platforms differ in what they represent to the audience when presenting similar or same subject. Media presentation may not always be biased (O’Brien 11). Besides, media business is less concerned with
The case under scrutiny involves the U.S. based global leader in money transfer services, Western Union. The organization had stopped growing and needed an operational and structural overhaul. With Christina Gold’s accession to the position of CEO, the organizational change process was initiated. Prior to her assumption of the leadership of the company, it faced a myriad of problems. Firstly, the company experienced a problem in its leadership. Some of the leaders were not ready to give up their control over the various product lines that they controlled while others were willing to embrace change, but lacked a clear sense of what the necessary change entailed. Therefore, Gold’s change process needed to be broad based. She had to start from the recruitment of new leaders who could move the organization in the desired direction, to the development of new ideas for the organization. Western Union’s target market consists of workers who are employed abroad and need to remit funds to their friends and families back in their home countries. Further, those workers who do not have bank accounts through which they can conduct such transactions can comfortably use Western Union to satisfy money transfer needs. Therefore, Western Union’s structure, target customers, and culture all required an alternative strategic context of growth. Gold needed to restructure the organization because of its separated structure. The company was initially inconsiderate of other cultures. For example, Gold explains that the company’s leadership was unwilling to treat each person differently taking into account their different cultures. The leadership’s emphasis was that people should be understood through the allocation of adequate time to interact with them. Additionally, the leadership believed that more focus on customers’ needs was enough. The belief behind this approach was that it promoted effective communication and enhanced customer satisfaction. The main organizational goal that was likely to be effectively achieved by implementing Gold’s change strategy was enhanced performance. The distribution of the organization’s core operations into regional hubs would help it to reach various regions more efficiently than before. This decentralization could also assist the organization to manage its activities around the globe easily and reach out to a diversity of cultural groupings. The idea of increased productivity could also be effectively achieved. By reaching a wider global customer base, the company would need to serve more customers. This need would compel it to enhance its productive capacity and in the end, there would be an increase in productivity. Gold also emphasized the idea of consumer-to-consumer business as a driver of growth. She further suggested embracing change by using technology to permeate local
Mission Statement The goal of this marketing campaign is to assist the EWP (English Wine Producers) organization in creating greater interest and awareness of English sparkling wine both in local markets and abroad. Such a strategy will go beyond traditional marketing and instead will focus on utilizing online social platforms and E-commerce as a means of increasing interest for English sparkling wine (Chahal 2012, p. 10). The reason behind such a choice stems from the growing utilization of numerous corporations of online social media and E-commerce as an effective marketing/sales platform for their products. With hundreds of millions of online users, social media platforms represent an efficient and above all effective method of utilizing an assortment of marketing strategies in order capture a wide variety of consumer demographics. Best of all, given the limited budget of the EWP, online social media is a far more affordable solution to promoting the products of local wine growers on an international scale as compared to traditional methods which could cost several million pounds or more. It is based on this that this marketing campaign will focus on the development of an effective online social media platform and E-commerce platform which utilizes different strategies of promotion in order to promote English sparkling wine to both local and international consumers. Main Objective – To increase the general awareness of English sparkling wine to domestic and international consumers Online social networking -To create an effective marketing plan utilizing online social networking which would enable the EWP to potentially access millions of consumers online. -To indicate the cost savings that can be obtained by utilizing online social media as the primary method of promotion for English sparkling wine -To show how patronage through YouTube stars and viral marketing campaigns could increase the general awareness of consumers regarding the products of the EWP. -Lastly, this marketing will seek to show how integrating online E-commerce into the current business platform of the EWP will result in more customers through greater accessibility to the products that the organization is promoting. Marketing Objectives -To increase the amount of English sparkling wine sold to international client’s by 100% within the next year -To create an effective means of enticing the target population to purchase English sparkling wine on the basis of taste, convenience and novelty as compared to other types of wine
The reviewed book is called How to Give Up Plastics: A Guide to Changing World, One Plastic Bottle at a Time . The author of the book is Will McCallum, the head of Oceans at Greenspace in the United Kingdom (McCallum, 2018). He has been at the forefront of fighting the use of plastic, and recently, he spent a month in the Antarctica region to confirm if the plastics used in other parts of the world were reaching there. Surprisingly, he discovered that the plastic materials thrown away from different parts of the world were reaching one of the earth’s remotest regions. The book was published on October 30, 2018, by Penguin Life Publishers. I like this book because it consists of much information on single-use plastics utilization that I initially lacked. Before reading the book, I was deficient of the details and the negative effects the plastics we use have on the environment and animals. The book How to Give up Plastics is about the plastic use problem and its catastrophic dimensions. The first four chapters contain astonishing facts and statistics about plastic use. Basically, the book focuses on single-use plastics, which are only used once and thrown away. These include such items as plastic bags, straws, coffee cups, and plastic packaging, among others (McCallum, 2018). Consequently, the book has success stories of individuals and groups that have stood out and made a difference in their communities regarding the use of plastics. Moreover, the book recommends ways in which people can start living a plastic-free life. Among the methods, the book suggests using social media to mount a strong campaign on eradicating single-use plastics. There are some interesting aspects that I have learned from the book. First, I learned that plastics bags and coffee cups that we use take longer to decompose and, therefore, they are harmful to the environment. On the single-use plastics, the authors say that human beings have developed a throw away culture around the use of single-use plastics, which is not healthy for the oceans and societies (McCallum, 2018). I have also learned that it is essential not to blame others in our quest to eradicate the use of plastics, but rather people should recognize the individual responsibility. We should take action from a personal level to ensure that we eliminate single-use plastics regardless of their centrality in our lives. Furthermore, convincing others to join us in the fight to make the world plastic-free is the best opportunity to eliminate pollution. We can do this through both traditional media and social media. Since social media is the new normal in the sector of mass media, we can use it to mount a successful online campaign on eradication of single-use plastics. However, the writer failed to recognize various countries that have prohibited the use of plastic bags. Some of these countries that have banned plastic bags use include Kenya, Malaysia, and Taiwan (McCallum, 2018). Recognition of these countries would have convinced the readers to note the efforts that different countries have adopted to eliminate plastic use. Moreover, the awa
As the politics itself is a specific communication process, the speech here becomes crucial for the effectiveness of this process. On the eve of the US 2016 presidential elections, it is worth to analyze the speeches of the leading candidates. Donald Trump, the audacious real estate tycoon, billionaire and public figure, appears to be one of the brightest and the most contradictory among the Republican candidates. According to Perloff, the presidential speeches in comparison with other political speeches are more optimistic, realistic and uncomplicated (106). Considering Donald Trump’s announcement speech of 16th June 2015, one may suggest that he does not stick to any particular traditions and rules. However, some propagandistic techniques can still be found in his speech. Trump starts from a minor note, stating that America is now in the big trouble. He refers to the classical “friend or foe” division technique (Nelson 764), claiming that the primary threat to the US comes not from the ISIS but China and Mexico: “Our enemies are getting stronger and stronger by the day and we as a country are getting weaker” (“Transcript…” par. 6). He vehemently blames the current American leaders for speaking too much and no real actions and utter disability to negotiate with the rivaling parties. The only leader to take this country out of the precipice is Donald Trump. Using the traditional propagandistic technique of referral to authorities or “testimonial” (Sparks-Vian 159), he positions himself as the authority. He asserts his success and richness; he knows his merits and is sure that he is a nice person. Appealing to the urgent problems of the society, Trump claims that he “will be the greatest jobs president that God ever created” (“Transcript…” par. 40); he will take the jobs back from China, Mexico, Japan and other countries. As any presidential candidate, Trump tries to be interactive and close to the audience, using the “plain folks” technique (Sparks-Vian 160); this can be seen in the use of “we” pronouns. However, most of the time he speaks of “we” when mentioning some problematic issues: “we’ve got nothing”, “we are dying”, “we’re becoming a third-world country” (“Transcript…”). When it comes to the solution of those problems, there is only “I” in Trump’s assertions. Perloff explains that referral to oneself is typical for presidential speeches, as the candidate tends to “personalize political decisions” (107). Trump’s speech is highly unstructured. He starts with some serious topic, then his mind comes upon some story from everyday life, then it breaks, and the listener hears an unexpected conclusion (Fish, par. 3). Trump does not use any poetical constructions, high-blown epithets, and metaphors. However, he broadly uses anaphora emphasizing the phrases at the beginning of the sentences (Foley 192). As to the non-verbal component of the speech, it can be seen that Trump is rather serious; he does not
Existing Strategy Red Bull’s TV marketing strategy focuses on young people. The central theme is giving wings to the youths so that they can fly beyond their limits. Young people fly so high after taking Red Bull. The advert uses young sportsmen and an astronaut, all of whom jump to or from great heights. A bicycle rider and a motor bike rider fly their bikes in the air and land safely on earth. The motorbike rider summersaults on his bike and lands safely on the ground. The astronaut jumps from his spaceship to a very low point, but lands without any difficulty. The central theme is Red Bull gives wings to young men anytime they need them (Pelsmacker, Geuens & Bergh, 2004). Positive Strategy of the Central Marketing Theme The theme is very appropriate for youths. Most young people, between 18 and 35 years, are very active in sports and invention. Therefore, the ad takes advantage of this group of youths and promises them wings to fly beyond the limits of their abilities (Red Bull Gives You Wings, n.d.). Negative Marketing Strategy Coca-Cola and Pepsi are the two strongest competitors in the market. Their commercials are equally thrilling. However, their drinks do not give people enough energy to fly. The Coca-Cola drink only prevents a footballer from falling and enables him to score goals while Pepsi only makes a man who drinks it energetic enough to re-start a dysfunctional escalator. Therefore, compared to Red Bull, the two drinks do not provide enough energy to make people fly (Red Bull Marketing Campaign, 2014). Creative Marketing Strategy I will major in television marketing. The characters in the adverts will fly just as in the original advert. The ad will involve a young man and his girlfriend travelling in a plane. The plane will crash and everyone on board will die. There will be no one to help them out. Then the young man will remember his Red Bull