EARLY SCHOOL HOURS DO NOT EQUAL SLEEP DEPRIVATION AND...

As the starting time for school increases once leaving elementary school, students face the biological struggle of physiological changes due to puberty. According to â€Å"Adolescent Sleep Needs and School Performance†(1998), puberty demands more sleep, at least a total of 8 hours of sleep compared to an adult; they normally require 6 hours. Along with a greater requirement of sleep, the circadian rhythms of the adolescent change as well. The circadian cycle plays a biological part as to when people fall asleep and when people wake up naturally, for example, naturally the human body goes to bed when it’s night and wakes when the sun is out. Due to a greater need of sleep, and perplexing circadian cycles, adolescents become more anxious, have†¦show more content†¦According to â€Å"Adolescent sleep needs and school performance† (1998), sleep deprivation may have serious physical, mental, and social consequences for adolescents and negatively impact their academic performance. The effects of sleep deprivation is what causes academic lag, it often results in â€Å"increased irritability, anxiety and depression, decreased socialization, reduced concentration and decreased ability to handle complex tasks, memory deficits, impaired performance and alertness, and delayed responses (Phillips, S., N.D.)† are diminished, grades are likely to reflect the impairment of those skills. According to Carpenter (2001), â€Å"20% of all high school students fall asleep in school. Additional research has shown that over 50% of students report being most alert after 3:00 p.m. (American Psychological Association, para. 14).† The results of this study shows that students who are sleep deprived are in school at the time that their brain is still trying to sleep, it supports also that teenagers are not fully awakeShow MoreRelated_x000C_Introduction to Statistics and Data Analysis355457 Words   |  1422 PagesIntroduction to Statistics and Data Analysis This page intentionally left blank Introduction to Statistics and Data Analysis Third Edition Roxy Peck California Polytechnic State University, San Luis Obispo Chris Olsen George Washington High School, Cedar Rapids, IA Jay Devore California Polytechnic State University, San Luis Obispo Australia †¢ Brazil †¢ Canada †¢ Mexico †¢ Singapore †¢ Spain †¢ United Kingdom †¢ United States Introduction to Statistics and Data Analysis, Third EditionRead MoreOffice Administration Thesis11471 Words   |  46 PagesEducation, Major in Mathematics, has been examined and is recommended for acceptance and approval for oral examination. MRS. FE D. BELEN Adviser PANEL OF EXAMINERS Approved by the Committee on Oral Examination with a rating of ______. MRS. FE D. BELEN Chairman NELIA T. SALVADOR, Ed.D. PROF. MARILYN P. SANTOS Subject Specialist Read MoreOrganisational Theory230255 Words   |  922 PagesOrganization theory is central to managing, organizing and reflecting on both formal and informal structures, and in this respect you will find this book timely, interesting and valuable. Peter Holdt Christensen, Associate Professor, Copenhagen Business School, Denmark McAuley et al.’s book is thought-provoking, witty and highly relevant for understanding contemporary organizational dilemmas. The book engages in an imaginative way with a wealth of organizational concepts and theories as well as providesRead MoreMarketing Mistakes and Successes175322 Words   |  702 Pagestheir analytical skills and also their persuasive skills—not selling products but selling their ideas—and defend them against critical scrutiny. This is great practice for the arena of business to come. NEW TO THIS EDITION In contrast to the early editions, which examined only notable mistakes, and based on your favorable comments about recent editions, I have again included some well-known successes. While mistakes provide valuable learning insights, we can also learn from successes and

Essay about Analysis of Jack Londons quot;To Build a...

In Jack Londons To Build a Fire we see a classic story of man against nature. In this story, however, nature wins. One reason that this is such a compelling and engrossing story is the vivid descriptions of the environment the nameless main character endures. Plot and characterization are brief, and the theme is simple. Yet this story is still a very popular story, and it has a mysterious quality that makes it great. Jack London starts early in the story to set a foreboding feeling: Day had broken cold and gray, exceedingly cold and gray, when the man turned aside from the main Yukon trail and climbed the high earth-bank, where a dim and little traveled trail led eastward through the fat spruce timberland. (London) It is this†¦show more content†¦(London) Another great aspect of Londons story is its similarities to a Greek tragedy. Our hero is the man striving against the antagonist, nature. His tragic flaw, pride, ultimately leads to his defeat and death. citeHere, as throughout the story, the narrator functions as the chorus, who mediates between the action and the reader and who provides a moral commentary upon the action. The setting, a mask of scornful gods, functions as antagonist. Aside from these, the only other character is the dog, who acts as foil or reflector by displaying the humility and natural wisdom which the man fatally lacks. (Labor) /cite The power of this story doesnt come purely from its similarities to Greek tragedy, this is merely the way we can identify its power. Greek tragedies are not powerful simply because of what they are; they are powerful because they have all the elements that make humans vulnerable to their own flaws. At the end of the story the man panics, then realizes the hopelessness of his situation. With this realization comes a calm composure: his idea of it was that he had been making a fool of himself, running around like a chicken with its head cut off... Well, he was bound to freeze anyway, and he might as well take it decently. (London) This catharsis that comesShow MoreRelated Raymond Carvers Cathedral Essay6977 Words   |  28 Pages In quot;The Compartment,quot; one of Raymond Carvers bleakest stories, a man passes through the French countryside in a train, en route to a rendevous with a son he has not seen for many years. quot;Now and then,quot; the narrator says of the man, quot;Meyers saw a farmhouse and its outbuildings, everything surrounded by a wall. He thought this might be a good way to live-in an old house surrounded by a wallquot; (Cathedral 48). Due to a last minute change of heart, however, Meyers chooses

Australia on Temporary Abroad Inhabitantsâ€My assignmenthelp.com

Question: Discuses about the Australia on Temporary Abroad Inhabitants? Answer: Introducdation A person living in Australia on temporary basis with abroad inhabitants are held taxable for the income based on Australian sources. For example, salary received from working in Australia (Woellner et al. 2016). The existing case study is based on ascertaining the residential status of Kit along with the assessment of his taxable income and income from investment. The case study highlights that Kit is regarded as the permanent occupant of Australia despite the fact that he was born in Chile. To determine the taxation circumstances of Kit it is noteworthy to determine the status of residency with the objective of taxation. As evident from the case study Kit in spite of residing in Australia on permanent basis, he retains his Chilean citizenship. According to the Australian Taxation Office an Australian resident are taxed for the earnings generated from worldwide sources (Barkoczy et al. 2016). The case study evidently puts forward that Kit having a resident of Australia permanently could not be treated as a citizen of Australia because he maintains his Chilean nationality. To have an in depth understanding of Kit residential status is vital to work out the domiciliary status by conducting the residency test. The first test that is considered in the determination of the residency test of Kit is the Domicile Test. The determination of the residential status can be ascertained from the below stated criteria of Domicile Test: Domicile Test: As stated under the Domicile Act 1982.Domicle is considered as the legitimate notion of ascertaining domiciliary prominence of an individual (Robin, Barkoczy and Woellner 2016). According to the primary rule of the common law, a person can acquire native land as their place of abode of their own origin. However, it should be noted that the rule is subjected to certain exception as well. People can retain the domicile according to their own origin except the person undertakes the decision of acquiring the domicile as per their own choice in another country (Barkoczy 2016). Referring to the case of Henderson v. Henderson [1965] 1 All E.R.179 the original person of the individual must have to be in order so that they can acquire the place of abode according to their private choice in a state where he or she intends to make their home indeterminately (Anderson et al. 2016). As highlighted in the existing scenario it is evident that Kit had purchased a home three years ago to dwell with his wife. This eventually fulfils the intent of Kit in obtaining the domicile of his own choice to dwell in Australia together with the purpose of establishing his home indeterminately in Australia. A person possessing Australian domicile however residing outside of Australia will be able to maintain their domicile given that he or she comes back to Australia based on a clearly foreseeable reason (Sharkey 2015). As defined under section 6 (1) of the taxation rulings 2650 at the time of ascertaining a persons domiciliary provinces it is vital to consider the intent of that person as where they decides to make their home for an indefinite period (Somers 2014). As evident in the current case study, Kit is employed with an Australian firm in the Indonesian coast and regularly once in every three months returns Australia to meet his wife and children. As defined under section 6 (1) of the ITAA 1936 following assumptions are made; Kit has been living in Australia either continuously or intermittently for more than half of the income year before being transferred to an off shore oilrig in Indonesia. This ultimately meets the criterion that his place of abode is in Australia. Kit domiciliary resides in Australia and successfully meets the principle that his permanent place of dwelling is Australia. From the above stated domicile test Kit will be retaining the residence of Australia because he has meet the principles of Domicile test and regularly returns to Australia in spite of living outside of that domicile. 183 days test: The 183 days test lays down that if a person who has been present in Australia for a minimum of half of the income year with in continuous period of in breaks will be treated as an inhabitant of Australia (Saad 2014). As evident from the following case study, Kit in spite of working in off shore Indonesian Oil rig comes to Australia once in each quarter to meet his wife and children. This merely sums up an approximately 120 days of a calendar year of his stay in Australia. It is worth mentioning that it cannot be ruled out that Kit cannot be treated as Australian resident for his stay outside of Australia. Kit will be treated as Australian resident because his place of residence is located in Australia since he has purchased house three years ago in order to live with his wife and children. Referring to the case of F .C. of T. v. Applegate (79 ATC 4307; (1979) 9 ATR 899 even though Kit is not present in Australia but it cannot be ruled out that his domicile is in Australia (Lombard 2017). Hence, Kit purpose of taking up Australian residence satisfies the criteria of 183 days test. Assessment of tax: The tax liability of an individual arises with the interrogation of the residency of taxpayer in conformity with the evidences that is implemented during an income year, which is under assessment (Thampapillai 2016). According to the ordinary concept of residential test if the taxpayer meets the criteria then that individual will be treated for the purpose of taxation because of their residential status. Receipt of salary by Kit into his bank account amounts to an Australian sourced earnings because his current employment is with Australian company (Lang 2014). Kit further generates income from additional sources such as shares portfolio and such incomes are subjected to incidence of double taxation. In spite of being, an Australian resident Kit must declare his overseas income while filing tax returns and must declare all overseas income. As defined under Applegate per Franki J 79 ATC the tax liability originates in terms of the residential status (King 2016). Kit can overcome the instances of double taxation by claiming exemptions on his income from share portfolio. This is because Australia has signed treaties with numerous nations. Hence, Kit must declare income generated from sources outside of Australia and then in the later stages claim deductions to avoid the instances of double taxation. Ordinary Income Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The case law lays down guidance in the determination of the income earned from isolated transaction and hence taxable under subsection 25 (1) of the Income Tax Assessment Act 1936. This case considers the issues concerning the realization of capital assets and income from the sale of property can be exploited as the sale of minerals was taxable as ordinary income or regarded as capital (Taylor and Richardson 201). The verdict stated that the taxpayer will be taxable for earning profit from the sale of land and the same shall be treated as income. The judgement of the court stated that income from sale of land will not be regarded as a mere substitution of one capital asset for another. The selling of land was treated as transaction trading in nature. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 This case is concerned with the taxpayer of an organisation that carried the business of mining of 1771 acre of land nearby Newcastle. As defined under section 108-5 of the ITAA 1997 if selling of capital asset results in capital gains or loss it gives rise to CGT event. The taxpayer sold off the land when coal had been completely exhausted (Feld et al. 2016). The court stated that taxpayer was assessable for realization of assert which constituted capital in nature despite the taxpayer assertion of performing extensive work to fetch best price on the land.FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR This case is concerned with the taxpayer that was a company and was formed by the group of fishermen. The commissioner held the taxpayer liable for tax for the income earned from land and stated that the taxpayer will be assessable under section 25 (1) or under 26 (a) for the profits generated from business undertakings (Kaldor 2014). The result of this case illustrates that income was held taxable in compliance with the general accounting principles. Statham Anor v FC of T 89 ATC 4070 The following case study is concerned with the taxpayers who were the trustees of the estate and had acquired the large farm in 1970 in order to raise his family and indulge in desultory farming. The taxpayer argued that the land was merely realized and the net profit must not be held for assessment (Sadiq and Marsden 2014). The decision of the court contained that the procedure through which subdivision of land occurred reflected that the taxpayers degree of realization does not cover any business undertakings. However, the degree of realization is significant matter that must be considered at the time of determining the nature of realization of such asset. Casimaty v FC of T 97 ATC 5135 The following case study is concerned in the determination of whether the sale of property was taxable under section 25 (1) or 25 A. The taxpayer had acquired 998 acre of land carry out the activities of fencing and farming based on Action View. The Federal court stated in its decision that subdivision and disposal of land was not assessable under either Section 25 (1) or 25A. According to the verdict of the federal court action view was originally obtained by the taxpayer which enabled that no profit shall be held for taxation generated from the sale of land in conformity with the first limb of section 25 A (1). Furthermore, the second limb of sub-section possesses any kind of implication since there was no such sale of land in the business course or from any kind of profit undertakings. Moana Sand Pty Ltd v FC of T 88 ATC 4897 The following case study lays down guidance in ascertaining whether income generated from the Isolated transactions will be considered taxable under Section 25 (1) of the ITAA 1936 (Taylor and Richardson 2013). The rulings from this case does not takes into the considerations the applicability of section 25A concerning the capital gains and losses generated under Part IIIA or Division 6A of Part III. According to Sheppard, Wilcox and Lee JJ the decision held that income of the taxpayer will be considered taxable derived from the land. The decision of the court stated defined that profit will be regarded as income in conformity with the ordinary concept by referring to the decision held under FC of T v The Emporium Ltd 87 ATC 4363 such profit will be regarded taxable under section 25 (1). Crow v FC of T 88 ATC 4620 The current puts forward the question of whether the profit generated from the sale of land will be held taxable under Subsection 25 (1) or sec 26 (a) of the ITAA 1936. The income of the taxpayer will be considered taxable for the purpose of profit generated by him from the executing the business of land development (Anderson, Dickfos and Brown 2016). The court held that the intention of the taxpayer was sell the land because he was monetarily committed to pay his creditors. The federal court in its decision stated that taxpayer was taxable for carrying on the activities of land development. The court found that transaction was repetitive in nature and possessed the features of continuing business of development of land. McCurry Anor v FC of T 98 ATC 4487 The following case study puts forward the question of profit derived from the disposal of land taxable under Section 25 (1). The taxpayer were brothers in this case and argued that they indulged in profit making activities due to the financial difficulties (Barkoczy et al. 2016). The taxpayer in this case was assessable under Section 25 (1) of ITAA 1936 for the earnings derived from the disposal of land. The decision passed by the court stated that venture constituted as trading venture and generated anticipated incomes. Hence, the taxpayer entered into commercial transaction and subsequently engaged in land development Reference List: Anderson, C., Dickfos, J. and Brown, C., 2016. The Australian Taxation Office-what role does it play in anti-phoenix activity?.INSOLVENCY LAW JOURNAL,24(2), pp.127-140. Barkoczy, S., 2016. Foundations of Taxation Law 2016.OUP Catalogue. Barkoczy, S., Nethercott, L., Devos, K. and Richardson, G., 2016.Foundations Student Tax Pack 3 2016. Oxford University Press Australia New Zealand. Feld, L.P., Ruf, M., Schreiber, U., Todtenhaupt, M. and Voget, J., 2016. Taxing Away MA: The E ect of Corporate Capital Gains Taxes on Acquisition Activity. Kaldor, N., 2014.Expenditure tax. Routledge. King, A., 2016. Mid market focus: The new attribution tax regime for MITs: Part 2.Taxation in Australia,51(1), p.12. Lang, M., 2014.Introduction to the law of double taxation conventions. LindeVerlag GmbH. Lombard, M., 2017. Everything producers need to know about tax.Stockfarm,7(2), pp.8-9. Robin Barkoczy Woellner (Stephen Murphy, Shirley Et Al), 2016.Australian Taxation Law 2016. Oxford University Press. Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, pp.1069-1075. Sadiq, K. and Marsden, S., 2014. The small business CGT concessions: Evidence from the perspective of the tax practitioner.Revenue Law Journal,24(1), p.1. Sharkey, N., 2015. Coming to Australia: Cross border and Australian income tax complexities with a focus on dual residence and DTAs and those from China, Singapore and Hong Kong-Part 1.Brief,42(10), p.10. Somers, R., 2014. Navigating family law settlements.Taxation in Australia,49(5), p.269. Taylor, G. and Richardson, G., 2013. The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms.Journal of International Accounting, Auditing and Taxation,22(1), pp.12-25. Thampapillai, D.J., 2016. Foreign Employment Income and Double Tax Avoidance Agreement: Australia's Possible Governance Failure.Browser Download This Paper. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016. Australian Taxation Law 2016.OUP Catalogue.

Conference Financial Markets And Corporate â€Myassignmenthelp.Com

Question: Discuss About The Conference Financial Markets And Corporate? Answer: Introduction IAS 36 deals with the impairment of both the tangible and the intangible assets. As per the IAS, an asset should not be arried in the books at more than the recoverable value., i.e., the higher of the value in use or the fair value of the asset less cost of disposal of the asset. The company needs to check for the potential impairment in the value of the asset if the conditions exist for the same. Goodwill and other intangible assets with indefinite lives should be assessed annually for impairment. The need for impairment arises because the assets needs to be reported only to the extent they actually exist in reality. (Buchanan, et al., 2017) In case the single asset is not being able to generate revenue, then the smallest possible group of asset or the class of asset which would be able to generate the revenue independently would be analysed for impairment. Once the impairment is done, the same needs to be extensively disclosed in the financials disclosures with the test and the los s recorded. Further impairment loss already recognised in the previous period may be required to be reversed if the estimated for determining the recoverable value change. The indicators which are used for the assessment of impairment are classified into 2 categories, namely internal and external factors. IAS 36 is applicable on the plant and machinery, land and building, furniture and fixture, intangible assets, goodwill and investment in other companies or subsidiaries. However, IAS 36 does not applies to deferred tax assets, assets which arise from employement benefits, inventories, assets out of construction contracts, agricultural assets, financial assets, and non current assets being held for sale. (kabir, et al., 2017) Concepts of recoverable value, value in use and the fair value A company needs to check on periodically whether the indicators for impairment of assets exist or not. In case the indicators do exists, then the recoverable amount needs to be calculated for comparison with the carrying value. External indicators includes changing taste, fashion, preferences and technology, increase in the market interest rates, net assets of the company being carried at more than the market capitalization or decline in the market value. Internal factors which may be attributable to the impairment can be asset is lying idle or there is greater obsolescence on the asset or the economic benefit that can be derived from the asset is low or the carrying amount to be invested in the investee or subsidiary company is lower than income earned by such company. The list is just an illustrative list and is not exhaustive.(Das, 2017) The recoverable value of the asset is higher of the value in use of the asset or the fair value of the asset less cost of disposal. To calculate the impairment, assets recoverable amount needs to be compared with the carrying value of the asset, differential being recognised as impairment loss. Depending on the circumstances the recoverable value may have to be calculated for a single asset or a group or class of assets called cash generating unit. (Goldmann, 2016) Value in use may be defned as the present value of future cash flows expected to be generated out of the asset or a CGU using a rate of interest. This maily includes 2 variables: Cash Flow Projections: the expected cash flows that can be earned from the asset or the CGU has to be estimated, the time lag or the timings of the cash flows. The projections should be realistic and based on relevant supportings and reasonable assumptions by the management, it should be based the figures in the latest financial statements or budgets or forecasts. (Fay Negangard, 2017) Also, there cash flows should be exclusive of any major capital expenditure or overhaul cost that the company may be planning to invest in the near future. In case the time range to be used is high, extrapolation should be used beyond 5 years as per the AS. The 2nd most important input is the rate of discount. The rate used should be pre tax discount rate as per the current market conditions and should account for risk on the asset, it should also include the uncertainity element on cash flow from the asset and also the illiquidity factor. IT should be the rate which the investors would be expecting when they make an investment in the project or the rate at which the company would have borrowed the funds from the market to buy that particular asset. (Mahapatra, et al., 2017) Besides all the above considerations, the company should compare the forecast with the previous years estimations or forecast and in case they find there is an overstatement or understatement, the same should be immediately adjusted in the cash flows. All in all, the cash flows should be the weighted average of all the possible outcomes.(J, 2016) Lastly the fair value of the asset is the amount that can be obtained by the sale of asset at the arms length price to a knowledgeable and willing party, less the cost of dispoing the same. (Meroo-Cerdn, et al., 2017) The fair value can be determined in accordance with IFRS 13 or the price which would have been there in the binding sale agreement or the price the asset would have fetched if traded in the active market or in the absence of both the above information, the amount which the entity could extract based on the best information available. In case none of the above information is available, the fair value can ve determined using the discounted cash flow technique. The cost of disposal should include all the transaction cost and other direct cost attributable to its disposal. Conclusion We saw how the recoverable value, the value in use and the fair value less cost of disposal needs to be calculated and what all factors needs to be taken into consideration. However, in case the fair value cannot be ascertained in the absence of information, the value in use becomes the recoverable value and same needs to be compared with the carrying value of the asset. All the important assumptions on the discount rate, methodology of estimating the cash flows, the amount of impairment loss and the amount of depreciation to be adjusted in future needs to be disclosed in the financials statements. References Buchanan, B., Cao, C., Liljeblom, E. Weihrich, S., 2017. Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts. Journal of Corporate Finance, Volume 42, pp. 179-197. Das, P., 2017. Financing Pattern and Utilization of Fixed Assets - A Study. Asian Journal of Social Science Studies, 2(2), pp. 10-17. Fay, R. Negangard, E., 2017. Manual journal entry testing : Data analytics and the risk of fraud. Journal of Accounting Education, Volume 38, pp. 37-49. Goldmann, K., 2016. Financial Liquidity and Profitability Management in Practice of Polish Business. Financial Environment and Business Development, Volume 4, pp. 103-112. J, G., 2016. Principles of Australian Contract Law. Australia: Lexis Nexis. kabir, H., Rahman, A. Su, L., 2017. The Association between Goodwill Impairment Loss and Goodwill Impairment Test-Related Disclosures in Australia. 8th Conference on Financial Markets and Corporate Governance (FMCG) 2017, pp. 1-32. Mahapatra, S., Levental, S. Narasimhan, R., 2017. Market price uncertainty, risk aversion and procurement: Combining contracts and open market sourcing alternatives. International Journal of Production Economics, pp. 34-51. Meroo-Cerdn, A., Lopez-Nicolas, C. Molina-Castillo, F., 2017. Risk aversion, innovation and performance in family firms. Economics of Innovation and new technology, pp. 1-15.