Hcs 335 Administrative Paper - 1338 Words

Running Head: PATIENT PRIVACY Patient Privacy By: University of phoenix Patient privacy has been a major concern for patients and medical staff for many years. Patient privacy goes hand in hand with HIPPA and the privacy rule. This protects the privacy of any person of all health information (U.S. Department of Health and Human Services, 2010). Even with this a concern for many, a study conducted by Zogby Internation studies more than 2000 adults to obtain their views on patient privacy. This studied determined that individuals would rather have individual choice and control over personal health information instead of others (Patient Privacy Rights, 2010). In the article written by Profacgillies, the issue is†¦show more content†¦The problem with this is that if an individual or organization would remove a name and address from a patients record it will still not make it confidential or anonymous. Other factors can still point to a certain individual. An example: It would be hard to identify an individual from a diagnosis of asthma because this is a very common thing among people but if the diagnosis were refined and combines with other factors like the age, gender, and ethnicity a person can provide a profile of the individual who can then be identified. Medical records have made information more organized but it is also easier for anyone in the organization to see an individual’s personal information. Whoever can get into the medical records with a password can see this information and this is usually many individuals within the organization. A way that this can be prevented is if there is a certain password for each individuals file or a certain password that only the physicians have. There are issues with this as well because there are other physicians that do not need to see another physician’s patient information. When it concerns this issue, it will be hard to have a solution because of all the different people who will need to access patients medical records. This article has shown how different issues relating to patient privacy can be tricky. There is always the question about what the right thing is to do but there are laws and regulationsShow MoreRelatedAdministrative Ethics Paper Hcs/3351052 Words   |  5 PagesAdministrative Ethics Paper HCS/335 November 5, 2012 Administrative Ethics Paper In today’s world of technology patient’s face an ever challenging issue of protecting their privacy. One of the biggest areas infringing on a patient’s privacy would be the prescription health information that is being released by pharmacists and the way in which that information is used. Information is given to a wide variety of entities and to individuals, which raises enormous concern about the privacy rightsRead MoreAdministrative Ethics Paper (Hcs-335)1063 Words   |  5 PagesAdministrative Ethics Paper HCS-335 Week 4/ day 7 There are many issues that may arise concerning patient privacy. Years ago it was not a pacific law protecting patient rights and privacy. In august of 1996, the Health Insurance Portability and Accountability Act (HIPPA) were signed into law by President Bill Clinton (Physicians Billing Associates International, 2006). The HIPPA Act includes provisions for: †¢ Health insurance portability †¢ Fraud and abuse control Read MoreHipaa1174 Words   |  5 PagesAdministrative Ethics- HIPAA HCS/335- Health Care Ethics and Social Responsibility Ruth Bundy September 26, 2011 The Health Insurance Portability and Accountability Act, or HIPAA was introduced to the House of Representative in 1996. HIPAA was a huge piece of legislation that was intended to fix many aspects of health care and health insurance, and includes sections that ensure portability of health insurance, simplify the administration of health insurance coverage, and standardize electronicRead MoreSimulation Review Paper1075 Words   |  5 Pages1 Administrative Ethics Paper Shannan Eddings HCS/335 December 10, 2011 Joann Wilcox In the healthcare field there are many institutions that specialize in different methods of treatment such as a nursing assistant, dentist, pathologist, psychiatrist and physical therapists to name a few. With these different jobs and countless employees in the medical profession, there are plenty of patients to be cared for because everyone needs medical attention no matter if it is a broken arm or gettingRead MoreFactors Affecting the Adoption of High Performance Work Systems in Foreign Subsidiaries: an Empirical Investigation in Hong Kong9714 Words   |  39 Pages Thus, it represents an ideal research site to examine the major considerations of MNCs regarding the implementation of HRM system in their overseas subsidiaries. Our paper is structured as follows. The next section provides a review of relevant literature on HRM in general and HPWS in particular within the MNCs context. The paper then advances some hypotheses about the determinants of the adoption of HPWS in foreign s ubsidiaries of MNCs. The method section describes the sample and the study variablesRead MoreAcca F5111177 Words   |  445 PagesPAPER F5 PERFORMANCE MANAGEMENT P R A C T I C E R E V I S I O N K I T In this January 2010 new edition We discuss the best strategies for revising and taking your ACCA exams We show you how to be well prepared for your exam We give you lots of great guidance on tackling questions We show you how you can build your own exams We provide you with three mock exams including the December 2009 exam We provide the ACCA examiner s answers as well as our own to the June and December 2009 examsRead MoreContemporary Issues in Management Accounting211377 Words   |  846 Pagescondition on any acquirer British Library Cataloguing in Publication Data Data available Library of Congress Cataloguing in Publication Data Data available Typeset by SPI Publisher Services, Pondicherry, India Printed in Great Britain on acid-free paper by Antony Rowe Ltd., Chippenham, Wiltshire ISBN 0–19–928335–4 978–0–19–928335–4 ISBN 0–19–928336–2 (Pbk.) 978–0–19–928336–1 (Pbk.) 1 3 5 7 9 10 8 6 4 2 3 FOREWORD ‘ Michael Bromwich is an exemplar of all that is good about the BritishRead More1000 Word Essay85965 Words   |  344 Pages2006 / 1-31 / PDF 19) What will happen to Soldiers who fail to participate in or fail to respond successfully to rehabilitation? Soldiers who fail to participate adequately in, or to respond successfully to,rehabilitation will be processed for administrative separation and not be provided another opportunity for rehabilitation except under the most extraordinary circumstances, as determined by the CD in consultation with the unit commander. (AR 600-85 1-31 / Mar 2006 / PDF 19) What are the waysRead MorePersonal Cultural Orientation16493 Words   |  66 Pagesinequality and believe that rank has its privileges (Triandis, 1995). This dimension combined with individualism– collectivism produces four cultural orientations: horizontal individualism (HI), vertical individualism (VI), horizontal collectivism (HC), and vertical collectivism (VC; Triandis Gelfand, 1998). See Table [pic] Sharma (2011), extends previous research work on the horizontal and vertical cultural orientations (Singelis et al. 1995; Triandis and Gelfand 1998) by introducingRead MoreInstructor’s Manual Fundamentals of Financial Management60779 Words   |  244 Pages072.00 4 11.52 1,843.20 5 11.52 1,843.20 6 5.76 921.60 ────────── $16,000.00 Total $ 3,200.00 _______________________________________ 3. a. At $2 million in expenses per $100 administrative costs come to 2 percent. million in loans, Therefore, to just break even, the firm must set rates so that (at least) a 2 percent difference exists between the deposit interest rate and the mortgage rate. In addition, market

World War I And The Great War - 1147 Words

perspective of being the First World War, it truly lived to the name of â€Å"The Great War†. While no war is ever simple, this one was very complex for its time. It was a vast war with a revolutionary impact on military advances. The end result of the war, catastrophic. It was a conflict on a global scale that later involved over thirty nations. If anything it was a war on politics, and really illuminates what poor political stamina can result in. With all of this in mind the question stands, â€Å"What made WWI so relatively destructive?† and that can be answered when everything is taken into account. Its fell on the While international rivalry played a factor in the overall outbreak and relative destruction of World War I, it held nothing in comparison to use of old warring strategies, trench warfare, combined with the new technological advances and sheer militarily might that was born. In World War I a major strategy used consisted of digging numerous parallel trenches facing the enemy, so they would be less visible. This is now known to be Trench Warfare. In the beginning of the war, these trenches were thought to be a great tactic at the time. It was easy to communicate to allies, and made it easier to defend a position from oncoming attacks. Ideally it was not the best plan, because this became an epidemic as new instruments were introduced to the battle field. It made it nearly impossible to make an advance on either side, making this strategy basically obsolete in terms ofShow MoreRelatedThe Great War : World War I894 Words   |  4 Pages The Great War: World War I World War I, otherwise known as the Great War, began as a small battle that eventually developed into a prodigious uproar between several countries. WWI’s beginnings are controversial and historians throughout the world have several theories about the destructive event. Said to be one of the most disastrous and ruinous struggles between nations, The Great War lasted from July 1914 until November 1918. Referred to as a World War because of the global participation andRead MoreWorld War I And The Great War1472 Words   |  6 PagesWorld War I was usually suggested to as The Great War. The war began sometime in 1914 and lasted four years, ending in 1918. America endorsed, in this era, a great amount of devastation. Throughout those four years alone approximately nine million casualties occurred and in addition millions more were mutilated, grief-stricken, handicapped, or traumatized. World War I is referred to by some, the first catastrophe, man-made, of the twentieth century. Many historians continue to contemplate the essentialRead MoreThe Great War Of World War I1490 Words   |  6 PagesThe Great War also considered to be World War I, although not initially named that due to not knowing that there would have been a second one. The war lasted from 1914-1918 and was one of the most violent wars known to history. Before war broke out many of these countries were flourishing economically and wanting to advance their country. During this time period many of the countries were unified and if there was one country that were to engage in war with one then it would cause a major war. ARead MoreWorld War I And The Great War1004 Words   |  5 PagesWorld War I or the Great War as it became known, occurred due to many causes, some of which are still unknown. The obvious trigger was the assassination of the heir to the AustriaHungarian throne archduke Ferdinand and his wife Sophie on the twenty-eighth of June 1914. But a great portion of the cause dealt with past disputes between the Great Powers and such aggressive principles as Nationalism: the strong feeling of pride and devotion to one s country, Imperialism: the domination of one countryRead MoreWorld War I And The Great War1249 Words   |  5 PagesWhenever you come across World War I, don’t you ever deeply think about how it all started? Who would have known that just 2 pulls of a trigger could have triggered a demoralizing World War? World War I, also known as â€Å"The Great War,† was a war that primarily took place in Europe. It officially started on the 28th of July in 1914 and it unexpectedly lasted until the 11th of November in 1918 (about 4 years). The most predominant countries that fought in this war include Great Britain, France, RussiaRead MoreThe Great War And World War I Essay1198 Words   |  5 PagesBetween 1914 and 1918, many of the worlds leading countries were neck to neck in a bloody and gruesome battle known as the Great War or World War I. The United States practiced its policy of isolationism, a policy of remaining apart from the affairs or interests of other countries. However, in April 1917 the United States officially entered the war. Although the United States only fought in two battles, at St. Mihiel and the Meuse-Argonne, the fighting took a heavy toll on American lives. In anRead MoreThe World War I And The Great War1560 Words   |  7 PagesWorld War One , also known as the Great W ar was a global war fought between the allied powers and the central powers from July 1914 to November 1918. The assassination of Franz Ferdinand led to the outbreak of world war one. Franz Ferdinand was the arch duke of Austrian-Hungarian Empire and was considered as the heir of the Empires monarchy throne. However there was many other factors that caused world war one. Alliances which is an agreement between two or more countries which gives help if oneRead MoreWorld War I And The Great War1196 Words   |  5 Pagesfrom this 20th century time period under the influence of mass media. World War I, or the Great War, was one of the bloodiest wars of all time. It was a war sparked by militarism, alliance, imperialism, and nationalism. However it’s affliction laid the groundwork for post war prosperity. Nearly all social classes felt its benefits. Workers rights improved, taxes were lowered, technology advanced, and industry boomed. The war was brutal and the roaring twenti es were a chance for the United StatesRead MoreWorld War I And The Great War1509 Words   |  7 Pagespower. World War I, also known as the Great War was the outcome of many tensions and a sequence of calamitous incidents that plunged Europe into a disaster zone. Due to the use of the machine gun and trench warfare, most of the war was a battle of attrition between the â€Å"Triple Alliance† and the â€Å"Triple Entente†. Millions of people fought and died in this war, among them thousands of Canadians. There have been many attempts to reconstruct experiences and battles of the First World War in proseRead MoreWorld War I And The Great War915 Words   |  4 PagesWorld War I, also known as the Great War, was one of the most important and traumatic war in history. It left many countries in devastation and chaos. Countries involved in the war, like Europe and America promised to prevent any other future world war because of the millions lives taken and the destruction caused to the world in the previous war. However, peace was not enjoyed for long and after two decades, the Second World War began from the issues that were left unresolved from the previous conflict

American Exceptionalism free essay sample

Understanding the meaning of American exceptionalism is indispensable for anyone who wants to understand what it has meant to be an American. (Charles Murray) American exceptionalism is the idea that the United States is exceptionally different then other countries in qualitative ways. This theory can be traced to writer Alexis de Tocqueville who was the first to state that America is exceptional. Many historical figures have used this term in speeches, writing, etc. A popular saying that demonstrates American exceptionalism is city upon a hill which was stated by John F. Kennedy. There are two sides to this concept: those who agree and those who disagree. Where does this idea of being genuinely different play a role in the controversial issue of intervening in Syria? The United States of America is considered exceptional for many reasons. It is overall fundamentally different then other nations around the world. People from all across the globe have dreams of moving to America and creating better lives in a more diverse and free area. We will write a custom essay sample on American Exceptionalism or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In John F. Kennedys City Upon a Hill speech he described the country as a model to others and a beacon light due to the quality of people and leaders that inhabit it. When Ronald Reagan addressed the American Bar Assn. he discussed the issue of terrorism and how people wish to take America down because of its potential threat. Even Admiral Yamamoto warned Japan that he feared we have only awakened a sleeping giant after Pearl Harbor. Within the first century after the Constitution went into effect, European observers and Americans alike saw the United States as exceptional, with political and cultural aspects like no other. The concept of American exceptionalism has become associated with the idea of superiority and emotional judgments. Many people argue against the theory because of how corrupt America is socially and how much it has changed since the first grasp of exceptionalism. European elites have always disagreed that American exceptionalism is a positive idea. Vladimir Putin disagreed with Obamas description of Americans as exceptional and stated that God created all equal. Many PCs were created with the title American Exceptionalism which ridiculed the idea and  presented a view of agreement with Putin. Syria is a controversial topic that is being discussed presently worldwide. The United States would be in a better place if they did not intervine. American exceptionalism is more of a pride and patriotism theory that does not give the right of getting involved in other nations business. Putin made an interesting point when he said that trying to help would result in more innocent victims and a potentially larger conflict beyond Syrias borders. Killing people who kill people does not prove that killing people is wrong. Terrorism has always been an issue globally and intervening in Syria could start something bigger than ever thought possible. In summary, American exceptionalism is a theory that the United States is special due to its uniquely free ideals based on liberty and democracy. This applies to Syria in that Americans may be fundamentally different but intervening would cause more loss and suffrage. Russia is also an ally to the United States that do not support involvement. With this being said, exceptionalism does not come before the losing lives even if it is in other nations. Citations: American Enterprise Institute. American Exceptionalism. N.p., 2013. Web. 29 Sept. 2013. . Fisher, Max. 9 Questions about Syria You Were Too Embarrassed to Ask. The Washington Post. N.p., 29 Aug. 2013. Web. 28 Sept. 2013. .

Tax Residency and Ordinary Income and Law †Myassignmenthelp.Com

Question: Discuss about the Tax Residency and Ordinary Income and Law? Answer: Introducation The aim is to determine whether Kit who retains his Chilean citizenship and works abroad would be considered to be a tax resident of Australia or not. Further, the task is to comment on the income tax treatment applicable on the income (employment and investment) received by Kit during the assessment year. Section 6(1) of ITAA 1936 describes the myriad provisions related to the tax residency of individual taxpayer. Further, to determine tax residency position of taxpayer tax ruling TR 98/17 is taken into account (Barkoczy, 2017). This ruling comprises four residency tests which need to be applied on the taxpayer to check the underlying tax residency status. The taxpayer who passes at least one residency test would be recognised as Australian tax resident irrespective of the facts that the taxpayer is residing in other country or fails to pass the remaining tests. The applicability of the various residency tests is majorly dependent on the aspect that whether the taxpayer is a foreign resident or an Australia resident as apparent below (Nethercott, 2016). 1) 183-day test Foreign residents 2) Superannuation test Government employees or officials working abroad 3) Domicile test Australian residents 4) Resides test. Foreign residents To check whether a foreign resident would be designated as Australian tax resident the below highlighted tests are applied (Sadiq, 2016). 183-day test The two main conditions of this test are given below: Taxpayer must have resided in Australia for at least a period of 183 days. Taxpayers intention to permanently settle in Australia. If the taxpayer fails to fulfil any of the above conditions, then the taxpayer would not be termed as Australian tax resident. Resides test There is no statute or ruling highlighted in Australian context that can provide the actual commutation and implications of the term resides. Therefore, the respective case laws and their verdicts are considered while checking the tax residency of foreign resident. Further, the purpose of taxpayer behind the visit and stay in Australia, frequency of visits, social arrangements, presence and strength of any tie with Australia and with the foreign country is taken into account under resides test. Finally, the imperative aspect that would be noticed by the tax authorities is the nationality of the concerned taxpayer (Woellner, 2015). To check whether an employee of Australian government would be designated as Australian tax resident the below highlighted test is taken into account. Superannuation test When Australian government has sent their employee to foreign county in regards to complete the extended duties, then this test is applied to test the tax residency. The imperative condition for this test is the constant and systematic contribution of the taxpayer in any of the superannuation scheme of Australian Government. These schemes are Commonwealth Superannuation Scheme and Public Sector Superannuation Scheme (Barkoczy, 2017). To check whether an Australian resident would be designated as Australian tax resident domicile test is used. Domicile test The taxpayer who is categorised as Australian resident has resided in the foreign country, then the two main conditions of domicile test needs to be check to test the tax residency. According to the Domicile Act 1982, the taxpayer must hold Australian domicile. Permanent place of abode of taxpayer (as defined in Levene v, I.R.C. (1928) A.C.2017 case) must be on the land of Australia (Sadiq, 2016). There are certain specific factors associated with the determination of the permanent place of abode of taxpayer that are significant and highlighted in the tax ruling IT 2650 and are listed below (Sadiq, 2016). Deviation in the duration of abode between intended and actual stay in foreign country. Taxpayers activity of purchasing home in foreign country Intent on behalf of taxpayer to visit other country or to return back to Australia after a substantial but definite time Total time period of stay in foreign and the intention to stay more Action of the taxpayer that indicate that taxpayer want to shift the permanent abode from Australia Level of association (personal, educational, employment and so forth) of taxpayer with Australia. Application Chilean citizen Kit is a permanent resident (PR) of Australia. He has entered into an employment contract with a United Company and has spent most of year working off the coast of Indonesia on an oil rig. It can be seen from the above that Kit neither a foreign resident nor an employee of government. Hence, it can be concluded that 183 days test, resides test and superannuation test is not applicable. The only relevant residency test is Domicile Test because Kit is an Australian resident. Domicile Test The first condition of domicile test is satisfied by the Kit because he is a PR of Australia and hence, possesses Australian domicile. Further, it is essential to find the permanent place of abode of taxpayer during the income year. It is because if Kit has shifted his permanent place of abode from Australia, then he would not be classified as Australian tax resident. The factors related to permanent place of abode under IT 2650 is listed below (Coleman, 2016). Kit has purchased a home in Australian three years back. His family has resided in this home only even after Kit has working in coast of Indonesia. Kit and his wife have account in Australian bank. His salary is credited in this Australian bank only. Kit has either returned to Australia to meet his family or make visit to South America (Chile) during the one month off from work in every three months. After the completion of the contract, he would come back to Australia as there is not intent of taxpayer to extend the stay in Indonesia. It can be seen in the highlights of IT 2650 that taxpayer Kit does not shift his permanent place of abode from Australia and thus, his permanent place of abode is in Australia. Hence, both the conditions of domicile test is satisfied by Kit and therefore, he would be tax resident of Australia. Conclusion Kit is classified as Australian tax resident and therefore, income from all the relevant sources (foreign sources and Australian source) would liable for taxation. Hence, the salary derived from employment and dividend amount derived from various investments would be considered for tax under ordinary income concepts in the accordance of section 6-5(2) of ITAA, 1997. Investors of the company were not in the position to start the mining operation on the purchased mine. Subsequently, the land was sold to other leading mining company in the compensation of shares. The commercial value of the shares was significantly high and hence, the investors earned huge amount of profit. Court said that they purchased land on the name of mining however, they never started the mining because the concerned investors knew that they were not be able to commence the mining operation due to shortage of operating capital. Therefore, court had opined the judgement that the isolated transaction made by the investors was mainly for deriving profit. Hence, the all the derived income from the shares would be categorised under the assessable income of the investors (Sadiq, 2016). Investors of the mining company had conducted mining for several decades on the coal mine. Further, when the mine become depleted in reserves and further mining could not be feasible, then the investors decided to utilise the land. After considering all the respective aspects, they had concluded that the only efficient and feasible option was to create the mine suitable for residential use. The exhausted land could not be used for domestic purpose and hence, the necessary development works were undertaken. Investors also made houses for the ex-employees of the company. The rest of the plots were liquidated and caused huge amount of income to investors. The tax commissioner cited that mine land development and liquidation would result assessable income. The investors claimed that they would have continued the coal mining if the land was not exhausted in reserves. Court took the claim and purpose behind the development and liquidation into consideration. It extended the verdict that th e action was with the intention to use the exhausted land not with deriving profit. Therefore, non-assessable proceeds from realisation of asset would not be taxed under assessable income tax treatment (Jade, 2017). Initially the company was involved in the fishing business and purchased a land mainly for drying of nets and shacks. Further, the company was acquired by the estate development companies. The investors were looking for a beach side land and hence, developed the land which was used for drying of shacks and conducted several value addition installation and facilities to increase the overall worth. For this act, they also amended the article of association of the company. Developed beachside land was sold and caused huge profit to the investors. The honourable court cited that the land was utilized by the taxpayers for their business process. The development was to increase the total revenue and hence, the nature of the profit would assessable income (CCH, 2017a). It was decided on the part of the tax commissioner that the sale of a significant section of land was with the purpose of profit deriving and hence, the income would be assessable. However, honourable court ruled that the taxpayers subdivided the land and sold a significant section of land so that their financial problems could be resolved. Further, the land was initially used to establish a cattle business which was then closed due to insufficient business skill. Taxpayers had land sale as the only available option to get fund and hence, the action of land division and sale would be called realisation of capital asset (CCH, 2017b). Realisation of capital asset would result in capital receipts and hence, would be considered as non- assessable income of the concerned taxpayer. Casimaty who had received a small farm land from his father for farming had to liquidate the major portion of land because he took loan from bank at prime rate of interest to start farming. Moreover, very less proceeds were derived from farming and he could not repay the outstanding. This created bad effect on health of Casimaty. He needed funds to repay the loan and for treatment. Court took the decision after taking the situation of taxpayer and ruled that there was no evidence that indicate the profit driven intention of Casimaty behind the liquidation of land. Therefore, the profit would be non-assessable income resulted from realisation of capital asset (CCH, 2017c). Californian copper syndicate ltd V Harris (surveyor of tax) (1904) 5 TC 159 The land which was utilized to extract the sand was liquidated by the investors after subsequent subdivision. The claim was made by the investors that the sand mine was exhausted and hence, the option of liquidation of land was adopted. Court overruled the claim of the investor and opined that the land should be used for mining not for profit driven activities. Further, the investors has spent sizable amount for the land development. This action was clear intention of taxpayers of high revenues. Thus, the assessable income resulted from the isolated transaction would be taxed (Barkoczy, 2017). The purpose for the purchase of land was to conduct farming. However, Crow realized that market value of land was significantly high and it would be profitable if the land was sold after subsequent division. With-in a year, he made nearly 51 blocks from land and at different point of time had sold these to prospective buyers at premium prices. He was deriving significant gains from the sale as compared with the farming and hence, finally, decided to close farming occupation and to buy additional land block. Court took the systematic subdivision and selling business strategy of Crow and extended the judgement that Crow was conducting business of land subdivision and selling. The closing of farming business was the testimony of involvement of taxpayer in new business. Hence, the income would be classified as assessable income from ordinary sources (CCH, 2017d). Taxpayers took loan for the construction of new designer houses on the purchased land. The land already had some old buildings. Three houses were constructed on land. Taxpayers conducted several advertisements for the sale of the houses. Irrespective of marketing they could not get expected prices and hence, agreed to keep the houses for a year. Later on, the houses were liquidated at the expected prices. Court extended the judgement that taxpayers purchased the land with profit driven intention. Hence, the income would classify as assessable income (CCH, 2017e). References Barkoczy,S. (2017).Foundation of Taxation Law 2014(7th ed.). North Ryde: CCH Publications. CCH 2017a, FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR, Available online from https://www.iknow.cch.com.au/document/atagUio549860sl16841994/federal-commissioner-of-taxation-v-whitfords-beach-pty-ltd-high-court-of-australia-17-march-1982 [Accessed May 7, 2017] CCH 2017b, Statham Anor v FC of T 89 ATC 4070, Available online from https://www.iknow.cch.com.au/document/atagUio544343sl16788832/statham-anor-v-federal-commissioner-of-taxation-federal-court-of-australia-full-court-23-december-1988 [Accessed May 7, 2017] CCH 2017c, Casimaty v FC of T 97 ATC 5135, Available online from https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t-federal-court-of-australia-10-december-1997[Accessed May 7, 2017] CCH 2017d, Crow v FC of T 88 ATC 4620, Available online from https://www.iknow.cch.com.au/document/atagUio545564sl16800674/crow-v-federal-commissioner-of-taxation-federal-court-of-australia-17-august-1988 [Accessed May 7, 2017] CCH 2017e, McCurry Anor v FC of T 98 ATC 4487, Available online from https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 [Accessed May 7, 2017] Coleman, C. (2016). Australian Tax Analysis (4th ed.). Sydney: Thomson Reuters (Professional) Australia. Jade 2017, Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188, Available online from https://jade.io/j/?a=outlineid=64663 [Accessed May 7, 2017] Nethercott, L., Richardson, G., Devos, K. (2016). Australian Taxation Study Manual 2016. (9th ed.). Sydney: Oxford University Press. Sadiq, K., Coleman, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., Ting, A. (2016).Principles of Taxation Law 2016 (8th ed.). Pymont: Thomson Reuters. Woellner, R. 2015, Australian taxation law 2015, 9th eds., North Ryde: CCH Australia.

World Bank Application Essay Sample

World Bank Application Essay SampleA world bank application essay sample is required when applying for a position in the organization. With this sample, it is easier to express what you are trying to say in an orderly and clear manner. This is good information for both the lender and the applicant.In a world bank application essay sample, the applicant should read and memorize everything that the application asks for. One of the greatest mistakes is filling out an application without understanding the true purpose of the form.An application form is not something that anyone likes to fill out. The application form for a loan that has already been established has already been written and one must read everything before filling out the application. So why not take advantage of a World Bank application essay sample? While this sample is a useful tool, it is a guideline only.In a world bank application essay sample, there are several sections that may be taken into consideration. One of t he most important sections for a loan application is the author's bio section where the applicant should list his name, social security number, address, telephone number, e-mail address, and fax number as well as his fax and criminal record history.There are several other sections for the applicants to consider as well. The first section would be the career and educational information section. This will include the applicant's employment information such as the amount of experience, education, or training he has had in his field, the employer's name, and the specific field that he is interested in.Another section of the world bank application essay sample is the contact information section. This section will list each and every contact information that the applicant has with other lenders or bankers.The next section is the non-refundable fee section. This section will also list the amount of fees that are required and the amount of time that must be spent to be allowed to apply for a loan.One of the best parts about a world bank application essay sample is that it should be submitted online at any lending institution that the applicant may be interested in working with. The person who writes the application should use a template as well as a system to follow. With these tips, one should be able to find the right method that works best for him or her.

Movie Summary The Karate Kid (1984) Essay Example

Movie Summary The Karate Kid (1984) Essay In 1984, when the movie The Karate Kid was first shown in theaters, there were no indications it would launch three sequels and a remake in 2010.The story of a young man relocated with a single mother and struggling to fit in is as common a theme then as it is now.As he tries to adjust to a school where he’s attracted to a young girl while being the brunt of a gang of bullies, he finds an unlikely mentor in the handyman of his apartment building who happens to be a master in karate.Director John G. Avildsen cast actors Ralph Macchio in the lead, Pat Morita as his martial arts instructor, and Elisabeth Shue as the love interest (IMDb, 2016).As the storyline unfolds, a deeper lesson is presented than triumph over adversity and good over bad.One of the signs of maturity is the ability to control emotions, and Daniel is on the brink of becoming a man.He experiences anxiety, insecurity, and even fear when faced with physical violence and wants the revenge of retaliation.However, Mr . Miyagi teaches him that it is more important to practice dedication and self-control than vengeance.Set in the early 1980s, The Karate Kid continues to be an example for young people trying to cope with adolescence in any era. At the time the movie was released, America was in the throes of economic depression and cultural change (Phipps, 2015).Madonna wanted you to â€Å"Open Your Heart,† Michael Jackson was â€Å"Bad,† and Bon Jovi was â€Å"Slippery When Wet.†Joe Montana dominated football; Mike Tyson ruled the boxing ring, and Larry Holmes squared off against Magic Johnson on the basketball court.Dallas, Dynasty, and The Cosby Show were the top television programs while kids played with Cabbage Patch Kids, Transformers, and Care Bears.Canada gained official independence from the United Kingdom in 1982, Ronald Reagan was President, hair was big, and clothing was bright.Homes started to have computers, VCRs, Walkman’s, and boom box We will write a custom essay sample on Movie Summary The Karate Kid (1984) specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Movie Summary The Karate Kid (1984) specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Movie Summary The Karate Kid (1984) specifically for you FOR ONLY $16.38 $13.9/page Hire Writer

Challenges in Managing Service Quality within the Knowledge

Challenges in Managing Service Quality within the Knowledge Abstract Numerous opportunities and challenges exist for service organizations and their customers concerning knowledge-based economy along the effects of information technologies. Knowledge-based economy can impact on management of quality services in the companies.Advertising We will write a custom report sample on Challenges in Managing Service Quality within the Knowledge-Based Economy specifically for you for only $16.05 $11/page Learn More The purpose of the current report is to look at some of these influences. The study aspires to elicit the enormous prospects obtained by players in the service sector, especially in areas of value, co-creation and communication. At the same time, the report reveals various problems that face managers as a result of the poor quality provided by services providers. The value of this report consists of revealing the logical links between transformations in the society, changes in the service sector, and improvements in the management of quality service. The report will highlight the increasing importance of service quality management within the knowledge-based economy in the comparison to the industrial economy. Net-working and collaboration, constant development, and value co-creation are factors that determine realization of sustainable competitive advantage through service quality management. A desktop review literature is the basis of this report. The effort dedicated to the improvement of management of service quality and the value of managers in service quality management within service organizations is analyzed in the conclusion of the report.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Introduction Knowledge-based economies are witnessing tremendous changes in management of service quality as a result of information technology and Internet, having arrived into the market. When servi ce organizations communicate directly to customers, networks that are crucial to dissemination of new types of services are created. The purpose of this report is to reveal the impact of knowledge-based economy on management of service quality within organizations as well as the major tests and chances faced by providers in quality service management. The function of developing service quality which is attributed to the management to develop service management process within the confines of knowledge-based economy has constantly generated a lot of debate. The report brings out the influence of the knowledge-based economy on the service quality management through recognizing logical links between transformations in the society, service, and service quality management. Numerous opportunities and challenges exist for service organizations and their customers because of a combination of knowledge-based economy and influence of information Communication and value co-creation offer positi ve prospects to come while serious problems are posed by the need for managers to provide quality services. There has been a change in business operations as a result of fast growth in the use of information and communication technology within society. Information technology is made up of various components including computers, hardware, software, telecommunications, and the ensuing technologies. This technology can be measured through the stock of applications that organizations have (Ruiz-Mercader et al. 2006). Information and communication technology includes the use of computers, networks, and other equipments and software that process and transmit data (Plumb Zamfir, 2009).Advertising We will write a custom report sample on Challenges in Managing Service Quality within the Knowledge-Based Economy specifically for you for only $16.05 $11/page Learn More Exploitation of information and communication technologies requires skills and competence. Growth of the knowledge society has amplified demand for competences (Plumb Zamfir, 2009). Societies have witnessed a significant change in structure and in ways of accessing information (Plumb Zamfir, 2009). Consequently, the service sector has witnessed new challenges as methods of doing business change. Increased service-value networks within high value areas have resulted in surfacing of high-tech services (Qiu 2008). High-tech services include information outsourcing, online sharing of information and knowledge, and demand for innovations consulting like automated business. Electronic services are excellent types of service for the knowledge-based society and economy, contributing heavily to general productivity and development. Conventional service providers, such as travel agencies, have established service-value networks intended at achieving competitive advantage (Qiu 2008). This need has stemmed from their dependence on extremely extensive public information infrastructures and c omplex services systems meant to gratifying their international customers needs. Delivery of knowledge-based services is reacting to explicit customer demands through extremely educated and informed workers. This is achieved through offering and delivering customized value-added answers and relations (Dubosson Fragniere 2008). Changes in Conceptions on Service Quality Management The determinant factor in ways changes in the way service organizations are managed is the knowledge-based economy. Service quality is a basic problem for service organization managers. In the knowledge-based economy, there is an increase in Service quality management.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More According to Yoon and Ekinci (2003), provision of quality services is among the most difficult lasting strategies for business set up. According to Paton and McLaughlin (2008), large organizations sell or procure services on an international scale order since they have established corporation with numerous stakeholders globally. When there is integration of customer knowledge into the operation of the organization, it is possible to understand the needs of the customer fully. This helps the incorporation of the link and contribution of capital as well as boosting satisfaction of the customer. Consequently, service quality management may be a major factor for the triumph of service organizations. Service-dominant logic is the basis of service quality management transformations of within the knowledge-based society. Service-dominant logic portrays service as a process while services were portrayed as units of output in the goods-dominant logic (Vargo Lusch, 2004; Vargo Lusch, 2008). According to Lusch et al. (2006), this new approach is responsive and centered on customer needs. This approach has different effects on the management of services. It envisages ultimate co-creation of value due to connections between the service organization and prospective customers, and joint business between them and other associates (Lusch et al. 2006). According to Vargo et al. (2008: 148), it is imperative to acquire Knowledge and skills if one is to gain competitive advantage in service-dominant logic. The process of value co-creation involves every member (Lusch et al. 2006). The assessment of value-in-use helps the customer to co-creates and determine value of service offered (Plumb Zamfir, 2009). Lusch et al. (2006), asserts that a firm can only acceptable value proposition if the customer is involved in the value co-creation. Vargo and Lusch (2008) argue that alterations of philosophies on value creation have consequence on service organizations and their clients. Figu re 1 Value co-creation in service-dominant logic Source: Vargo and Lusch (2008:257) Within the knowledge-based economy, these changes about service, value creation and services management seem to control actions in the service quality management. The growth and rising acceptance of information and communication technology has caused changes to business processes. A case in point is the formation of e-business due to the application of information and communication in business processes (Plumb Zamfir, 2009). Competency in rapport determines the feat of the inter-organizational coalitions and their capability to associate and to create value. Networks within service organizations could be strengthened through better knowledge. This could end up impacting on the outcome of such connections (Eikebrokk Olsen 2007). Fuentelsaz et al. (2002: 303), argues that fundamental endeavors must be prepared in the route of learning those activities that are creators of value. Support should be sou ght with the purpose of seeking to support and promote them so as to sustainably create value. According to Fuentelsaz et al. (2002), knowledge-based economy is endowed with unique features that make it possible electronically create value and in so doing offers different ways of doing business compared to conventional methods. However varied the types of services provision are, open networks link people. Management this fact has to be taken into account. Service quality management in both theory and practice is of great significance within knowledge-based economy. Lovelock (1991), suggests that a rise in competition encourages consequential competitive differentiation in the service sector. This differentiation is based on the quality of services to customers. Global financial crisis have created powerful adjustments to management service quality. Because of erosion of purchasing power, customers are more selective when choosing services. They settle for services that would give th em value for money in terms of quality and price. Current economic crisis resulted in reduced demand for services, especially non-vital services like restaurants and theatres. For the reason mentioned above, service quality has long stopped being a market differentiation but rather an essential survival component for the service providers. Perceived value satisfaction, trust, and loyalty are usually linked to quality of service. To illustration, Cronin and Taylor (1992) undertook a study in which they concluded that perceived service quality improved levels of satisfaction. They also discovered that increased levels of perceived satisfaction increased the desire to purchase. According to Bei and Shang (2006), a service organization has put forward comparatively better perceived qualities and mainly those important to customers to do better than its competitors and thus gain competitive advantages. According to Hrtel et al. (2008: 24), customer satisfaction is linked to affective rea ctions generated when one come across a service. A customer’s perception of the success of the result is also related to satisfaction. According to Hsu (2008), the connection between customer loyalty and perceived quality is acquiescent to customer satisfaction. Customer dissatisfaction is as a result of customers not meeting their expectations. This is as opposed to good experiences that result in customer satisfaction Kim et al. (2008). Managers can adopt a higher standard of service quality than the customers’ deserved expectations so as to avoid customer dissatisfaction (Yoon and Ekinci, 2003). Managers should aim at improving service quality and customer satisfaction as well as perceived customer value. Customer satisfaction may dwindle as a result of ignoring customer value. Repeat business may also reduce due to the same reason. Kim et al. (2008) proposes a holistic technique that incorporate enhancement of service value enhancement if an organization is serious about improving service quality and customer satisfaction Customer satisfaction is even more vital regarding electronic services since networks permit knowledge sharing between customers. In the case of service providers, a dissatisfied customer may spread negative publicity to probable customers when he is exposed to low level of service quality than he or she expected. This contrary to conventional settings where this danger is minimal (Hsu 2008).Therefore, online service providers must ensure that they have a full understanding of factors that influence online customer satisfaction (Plumb Zamfir, 2009). Customer satisfaction, loyalty, and perceived value are boosted by trust. Customers who are not in a position to physically inspect the quality of a service they want normally have high level of doubt as regarding the outcome of the purchase. They do not trust that they will get the equivalent of their expectations. According to Hsu (2008), levels of perceived risk reduce with i ncreasing levels of trust. The production, exchange and analysis of information is made possible through enabling providers and clients to scrutinize, assess, and negotiate the conditions of their relationship (Plumb Zamfir, 2009). Therefore, it is imperative to maintain good information channels so as to enable sustainable interaction and networking of people and technology (Blomberg 2008: 213). A full understanding of a customers’ perception and evaluation of the service quality of an online service provider is crucial for the successful implementation of superior service quality. Hsu (2008) suggests several areas that when improved may have significant impact within an online service organization. The exact areas include; improved customer service, accurate order fulfillment, increased Web site attractiveness, and on-time delivery. Value co-creation is established on the principle of capability to acquire knowledge about other members in the service system. According to B lomberg (2008: 221), the capacity to offer extremely proficient and useful service is improved through gathering information on partners operations, providers, and customers. Where this is the case, service quality should be approximately equal to or higher than the desired expectation to improve perceived quality or customer satisfaction (Yoon Ekinci 2003: 20). A superior way of assessing service quality and customer satisfaction is by use of an expectation scale together with general satisfaction and service quality. This would offer more legitimate information and advance a managers’ decision making (Yoon Ekinci 2003). Practical Implications It is hard to make constructive generalizations regarding the quality management of service organizations because of multiplicity of service. New business surroundings have recently embraced sophisticated information and communication technologies, increased globalization of trade, increased automation, and rapid technological innova tions (Plumb Zamfir, 2009). According to Qiu (2008), service sector has progressed from traditional labour intensive industry to sources of innovation, partnership, and value co-creation. These factors are crucial for managing service. Knowledge is the fundamental of competitive advantage within the knowledge based economy. It is also the heart of innovations in service organizations and originates from making sense of data and transformation of information. Consequently, it is crucial for clients and managers of service organizations to have information as it allows them to make proper, rational, and quick decisions. A rational decision-making process is shaped by the pace of information exchange, the ease of access to information, and the potential to look for and store of information. Large quantities of information may not necessarily translate into a smooth decision-making process because the bulk of information may be irrelevant. Therefore, effective management of information is vital to ensure that the value of information is taken into account (Dubosson Fragniere 2008). When people perceive information as being valuable, their response is immediate. The immediate response causes an increase in the ability to innovate, adaptability, and flexibility to market dynamics. Information and communication technologies advancement has resulted in improved inter-organizational cooperation and communication as well as cooperation and communication between organizations and their customers. This has eased global services delivery and thus facilitates globalization of services and opening up of international markets. The result is increased profits for service organizations that are now able to compete with top-notch opponents (Cunningham et al. 2004: 421). According to Anderson et al. (2008), information may be an important tool for managers. Managers may appeal to particular clients or even enact diverse co-production processes through redesigning the concept of service organizations. The service revolution is different from the industrial revolution as it encourages value as opposed to material. This is a manifestation of sustainable underpinning for the knowledge-based economy (Chan Hsu 2009). Service-dominant logic is founded on variation of the prototype of value delivery to value propositions and of value-added to value co-creation (Vargo Lusch, 2004; Vargo Lusch, 2008). According to Chan and Hsu (2009), increase of internet-based economic activities result in novel value propositions and value co-creation. These originate from three main sources: increase of digital relations between organizations and clients, the accumulation of fresh digital relations, and the interrelation of layers of digital relations across and along a person’s and an organization’s life cycle tasks. Thus, because networks combine clients and value-oriented organizations, their application allows service organizations to provide quality service s since (Plumb Zamfir, 2009). Customer needs may be customized to be in tune with flexibility and adaptability of services by employing information and communication technologies. Competitive services may be fostered through effective integration of new technologies in the service process. This may occur as a result of active support of growth tachniques related to innovation, partnership, and value co-creation. Given that perception of service quality by customers is mostly dependent on the relations between the service provider and the customer, knowledge sharing through networks could improve these relations and thus increase customer satisfaction and loyalty. Conclusions Service quality management is greatly undergoing change as a result of Knowledge-based economy. This economy is not only knowledge-driven, but relies on constant development of people and also entails deep network collaboration. The economy also involves value co-creation geared towards achievement of sustainab le competitive advantage. Despite the many opportunities enjoyed by service organizations and their customers within the knowledge-based economy, there are challenges posed by stringent requirements regarding the quality of provided. The main opportunities related to solutions delivery include: communication, intense network cooperation, value co-creation, and customized value-added services (Plumb Zamfir, 2009). There are various challenges in the service organizations such as changes in client demand for service quality, competences necessary for proper exploitation of information and communication technologies, and the requirement for acquisition of skill and development. Another challenge is the need to transform traditional service organizations into contemporary service organizations. Recent financial crisis has shrunk opportunities and amplified problems in the service organizations. Investments for innovation my help in resolving the challenges brought by financial crisis. Within the service sector, innovations may positively influence service quality and customer satisfaction. The conclusion defends the devotion of effort aimed at raising the service quality management standards. The conclusion is important to service organization managers who are working in highly sensitive area similar to the service quality management. There is need to conduct extensive studies in the area of service quality management so as to recognize and assess definite facets of managing service quality for diverse circumstance of service organizations and for diverse categories of services provided within the knowledge-based economy. Studies in this field could also test the conclusions laid down in this report. This may possibly be achieved by questioning service organization managers and then contrasting the information gathered to the conclusions made in the current report. References Anderson, S, Pearo, LK Widener, SK 2008, ‘Drivers of Service Satisfaction: Linkin g Customer Satisfaction to the Service Concept and Customer Characteristics’, Journal of Service Research, vol.10 no.4, pp. 365-381. 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