A Brief Note On The Act Of Cosleeping - 1303 Words

Cosleeping can be defined as an infant sharing the same sleeping quarters as his or her parents because of the parent’s personal preferences or cultural practices (SIDS, 2011; Mao, Burnham, Goodlin-Jones, Gaylor, Anders, 2004; Hayes, Fukumizu, Troese, Sallinen, Gilles, 2007). There is no universally accepted uniform definition for cosleeping so the act can be further broken down into subcategories depending on where the infant sleeps in relation to his or her parents: bed sharing means the infant sleeps in the bed or on the couch with the parents while room sharing means the infant sleeps in his or her own bed in the same room as the parents. Infants can be considered partial cosleepers if they only spend a certain amount of time†¦show more content†¦According to Horne et al. (2015) bed sharing occurs in 90 percent of the world’s population. In the United States and other western cultures cosleeping that involves bed sharing is highly frowned upon because of the high risk associated with sudden infant death syndrome (SIDS) and sudden unexpected infant death. Sudden infant death syndrome occurs when an infant under the age of one year dies from an unexplainable cause even after investigation and autopsy have been conducted, while sudden unexpected infant death refers to the unexpected death of an infant under the age of one year whether explained or unexplained (SIDS, 2011; Horne et al., 2015). According to the American Academy of Pediatrics infants should sleep in their own crib, bassinet, or portable crib without pillows, blankets, or soft surfaces. Parents should avoid feeding their children on couches and armchairs to reduce the risk of falling asleep here because the rate of SIDS is higher on these surfaces. Bed sharing is not only discouraged between parents and infants, but among infants that are multiples as well. Each infant should have his or her own bed. While bed sharing is frowned upon, room sharing is encouraged. The Americ an Academy of Pediatrics encourages room sharing claiming that the close proximity is good for breastfeeding and monitoring the baby

Introduction to Basic Research - 1407 Words

INTRODUCTION TO BASIC RESEARCH – ‘Basic research’ is a term that is widely used but with little apparent consensus on what it actually means. The term basic research usually refers to study and research on pure science that is meant to increase our scientific knowledge base. This type of research is often purely theoretical with the intent of increasing our understanding of certain phenomena or behaviour but does not seek to solve or treat these problems. Most scientists believe that a basic, fundamental understanding of all branches of science is needed in order for progress to take place. In other words, basic research lays down the foundation for the applied science that follows (ELSI Research) Basic research is experimental or†¦show more content†¦4. Development of networks and stimulating social interaction – Open science with time has become part of an international network of researchers, scientists and research bodies who are all basically trying to address similar issues reading similar material and attending the same conferences. This network can be reliably contacted without delay in order to attain information, guidance or advice. This can help plug the gap between industrial researchers and academic researchers stimulating fresh ideas and benefits. Some analysts argue that the density of these network interactions is itself a good indicator of the vibrancy of a regional or national innovation system (Cooke and Morgan, 1993). 5. Enhancement of problem solving capacity - Many firms in technological fields face complex technical issues and problems. Researchers also contribute to the economy by helping industry recognise, face and address problems. Tijssen (2002) has produced evidence that 20% of private sector innovations are based to some extent on public sector research. In the biomedical industry, Toole (1999) has shown that a 1% increase in the stock of public basicShow MoreRelatedResearch : A Case Study Approach Essay1205 Words   |  5 Pages Introduction to Research – A Case Study Approach Introduction to research creates a blueprint of psychological research intended for undergraduates at a fundamental level. Moreover, it explains the foundation of psychological research, which is aimed at achieving four key objectives, which if applied to our career goals, will provide self-improvement and increase our marketability. The first three of these four objectives; describe, explain and predict, fall under basic research, while the lastRead MoreIntroduction to Research Methods1682 Words   |  7 Pagesstudents who might engage in research at some point in their studies and/or working career understanding on ââ€" ¦ the basic principles of business research ââ€" ¦ how to use research analytics in decisionmaking Course Outcomes 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Develop research questions and translate the questions into research objectives and hypotheses. Select appropriate research designs for various research objectives. Plan a survey research study. Write questionnaireRead MoreStem Cell Research is a Vital Necessity for Medical Advances in America1373 Words   |  6 PagesAccording to Christopher Reeve, the actor who played Superman and tragically became paralyzed, said, â€Å"The greatest good for the greatest number of people means allowing embryonic stem cell research, which has the potential to help 150 million Americans who suffer from serious or incurable diseases or disabilities† (Roleff 63). It is incredible how some of the smallest items like stem cells can have such a drastic impact on the world. Two types of these tiny cells are adult stem cells and embryonicRead MoreEmerging Theories Of Adult Learning Essay1369 Words   |  6 Pagesâ€Å"Emerging theories of adult learning are based on unique characteristics of adults as learners† (Knowles, 1970, section 1, para 1). As the theoretical framework for my research, adult learning theory incorporates the basic concepts of behavioral change and experience in learning. 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The detailed Linear Model of Innovation UnderRead MoreComparing Australian And Australian Business Tax916 Words   |  4 Pagesof Contents Introduction and background 3 Research Objectives 3 Literature Review 3 Income Tax 3 Filing your income tax return 4 Provisional tax 4 Fringe benefit tax 4 Comparing Australian and NZ business tax 5 Research Methodology 5 Research Strategy 5 Secondary research methodology 5 Primary research methodology 5 Time-frames Costs 5 Ethical Issues 5 Bibliography 6 â€Æ' Introduction and background In 16th of August 2012 RM Research became listed in the NZX50. 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The intervention in the Kentucky Virtual Schools offered credibility since the school provided courseware for hybrid courses in 26 classrooms, reaching over 500 students in school years 2005/06 and 2006/07Read MoreResearch Methodology : Research Proposal Essay1069 Words   |  5 Pages 341.629 – Research Methodology Assignment 1 – Research Proposal Ethics Jason Suon – 10517900 Due: 8th September 2014 Mark Value: 40% â€Æ' Table of Contents Introduction and background 3 Research Objectives 3 Literature Review 3 Income Tax 3 Filing your income tax return 4 Provisional tax 4 Fringe benefit tax 4 Comparing Australian and NZ business tax 5 Research Methodology 5 Research Strategy 5 Secondary research methodology 5 Primary research methodology 5 Time-frames Costs 5 Ethical Issues 5

Income Tax Law Ordinary Notion Assessment

Question: Describe about the Income Tax Law for Ordinary Notion Assessment. Answer: The Australian taxation law provides that every individual, company and other entities are required to pay tax on their taxable income. The section 4-15 of the Income Tax assessment Act 1997 provides that the income on which tax is payable is calculated by subtracting deductions that are allowable from Assessable income. The section 6-5(1) of the Income Tax Assessment Act 1997 states that assessable income should include incomes earned according to the ordinary notion and this is called ordinary income. The section 6-10 of the Income Tax Assessment Act 1997 provides that Assessable income also consist of incomes that are not considered as ordinary income. These incomes are included by virtue of in the assessable income and therefore are called statutory income. Therefore, from the above discussion it can be said that two methods of determining assessable income are ordinary income and statutory income (Gambiza and Pinto 2016). The Goods and Services Tax is applicable to the entities that make taxable importations and taxable supplies as described in the GST Act. It is charged on the value of the taxable importations and taxable supplies at the rate of 10%. As per subdivision, 9 of the GST Act the taxpayer will have GT liability on all the taxable supplies made by the taxpayer. There is no GST liability if the supplies are free from GS and are input taxed. The section 17-5 of the Income tax assessment act 1997 provides that GST amount will not be included in the assessable income of the taxpayer (May 2016). The section 27-95(1) and section 116-20(5) of the Income Tax assessment act 1997 states that proceeds from sale of CGT asset will not include the GST amount paid on that asset. That means the GST amount will be deducted from the sale proceed of the CGT asset. The GST act provides that if the taxpayer makes a creditable acquisition then the taxpayer under section 11-20 of the act can obtain input tax cred it on that acquisition. The section 27-5 of the ITAA 1997 states that the input tax credit obtained on creditable acquisition will not be allowed as deduction. Further section 27-80 and section 103-30 of the ITAA 1997 provides that while calculating the cost base of the CGT asset input tax credit on acquisition should not be included. Therefore based on the above discussion it can be concluded that GST paid on taxable supplies and taxable importations and input tax credit for creditable acquisitions and creditable importations is excluded from the calculation of the taxable income of the taxpayer (Tang 2016) The Goods and Services Tax is applicable to the entities that make taxable importations and taxable supplies as described in the GST Act. It is charged on the value of the taxable importations and taxable supplies at the rate of 10%. As per subdivision, 9 of the GST Act the taxpayer will have GT liability on all the taxable supplies made by the taxpayer. There is no GST liability if the supplies are free from GS and are input taxed. The section 17-5 of the Income tax assessment act 1997 provides that GST amount will not be included in the assessable income of the taxpayer. The section 27-95(1) and section 116-20(5) of the Income Tax assessment act 1997 states that proceeds from sale of CGT asset will not include the GST amount paid on that asset (Verikios et al. 2016). That means the GST amount will be deducted from the sale proceed of the CGT asset. The GST act provides that if the taxpayer makes a creditable acquisition then the taxpayer under section 11-20 of the act can obtain in put tax credit on that acquisition. The section 27-5 of the ITAA 1997 states that the input tax credit obtained on creditable acquisition will not be allowed as deduction. Further section 27-80 and section 103-30 of the ITAA 1997 provides that while calculating the cost base of the CGT asset input tax credit on acquisition should not be included. Therefore based on the above discussion it can be concluded that GST paid on taxable supplies and taxable importations and input tax credit for creditable acquisitions and creditable importations is excluded from the calculation of the taxable income of the taxpayer (Long 2016). An individual for becoming a tax agent is required to fulfill the requirements provided in section 20-5(1) of the TASA 2009. It states that the individual should be above the age of 18, should be a fit and proper person and should comply with all the education and experience requirements of the TASA to be eligible for becoming a tax agent (Rashid et al. 2016). The requirements that an individual should have to qualify the fit and proper person test are: The individual should posses good character, integrity and fame; There should be no event that could affect the individuals continued registration has happened in the past five years; The individual should not be declared as undercharged bankrupt at any time during the previous five year; In the past five years the individual should not have served imprisonment; If all the requirements stated above are satisfied then the individual is qualified as a tax agent. The meaning of the self assessment and how it applies to individual tax payers are discussed below: The tax system in Australia is based on self-assessment and it was introduced through the legislation of Taxation Law (self-Assessment) Act 1992. The tax that is paid to the government after computation by the taxpayer is called the self-assessment of tax. In this system, the taxpayer is required to prepare the income tax return. The income tax returned prepared should contain all the assessable income and all the allowable deductions and offsets. The returns submitted by the taxpayer are accepted at face value and may be subsequently assessed by the ATO. After the self-assessed tax return is lodged and a notice of assessment is served by the ATO then the taxpayer is formally obliged to pay tax (Boud 2013). A business entity that has an annual turnover less than $2 million is termed as small business entity. The taxation law provides a wide range of concession to a small business entity and among them, one such concession is deduction for prepaid expenses (Frecknall-Hughes, J. and McKerchar 2013). The law requires that a prepaid expense more than $1000 should be appropriately apportioned among the financial years. The small business entity is however allowed a concession under 12 months rule. The concession is if the entity chooses then it can claim deduction for the prepaid amount immediately in the year the expenses are incurred. The necessary condition is that the prepayment should not exceed for more than 12 months and the period should end either in the year expense is incurred or in the following next year. In the given case, the deduction that can be claimed by Jack for deduction during the year 2015/16 is given below. a) Jacks elects small business concession Statement showing calculation of deduction for 2015/16 Particulars Amount Rent paid(including advance of 3 months) $ 300,000.00 Insurance premium paid (including 6 months in advance) $ 72,000.00 Lease payment $ 120,000.00 Total allowable deduction $ 492,000.00 The advance lease payment is for 27 months therefore as the advance is for more than 12 moths the advance cannot be claimed as expense in the year 2015/16. b) Jacks do not elects small business concession Statement showing calculation of deduction for 2015/16 Particulars Amount Rent paid $ 240,000.00 Insurance premium paid $ 48,000.00 Lease payment $ 120,000.00 Total allowable deduction $ 408,000.00 7. a) Statement showing calculation of Capital Gain Using Nominal Method Particulars Amount Sales Proceed $ 550,000.00 Less: Cost of purchase $ (265,000.00) Cost of Renovation $ (180,000.00) Selling Commission $ (18,000.00) Capital Gain $ 87,000.00 Less: Discount (50%) $ 43,500.00 Net Capital Gain/(loss) $ 43,500.00 b) Statement showing calculation of Capital Gain Using Indexation Method Particulars Amount Sales Proceed $ 550,000.00 Less: Indexed Cost of purchase $ (382,467.84) Cost of Renovation $ (201,195.65) Selling Commission $ (18,000.00) Capital Gain/ (loss) $ (51,663.49) Calculation of Indexation factor cost of purchase CPI for September 1999 123.4 CPI for December 1987 85.5 Indexation factor 1.443274854 Calculation of Indexation factor cost of renovation CPI for September 1999 123.4 CPI for March 1994 110.4 Indexation factor 1.117753623 C) The section 100-35 of the ITAA 1997 states that if the amount received from the CGT event exceeds the cost then that is called capital gain and if the cost of the CGT event exceeds the amount received then it is a capital loss. There are two methods of calculating capital gain or loss for assets held for more than 12 months. In discount method, 50% of the capital gain is reduced for individuals and it is not available to the companies. In the indexation method the cost base of the asset is increased by applying indexation factor up to September 1999. The indexed method is applicable for assets acquired after 20 September 1985 but before 21 September 1999 and the asset should be held for at least 12 months. Therefore, for assets acquired between this period both the discount method and indexed method can be used to find the best option for paying less tax. In the given case under indexation method it is capital loss so this method should be chosen by the taxpayer because by using this method the taxpayer will pay the minimum tax. Reference Boud, D., 2013.Enhancing learning through self-assessment. Routledge. Frecknall-Hughes, J. and McKerchar, M., 2013. Historical perspectives on the emergence of the tax profession: Australia and the UK.Austl. Tax F.,28, p.275. Gambiza, T.M. and Pinto, D., 2016. Sharing the rides but are we sharing the profits?.Tax Specialist,19(5), p.187. Long, B., 2016. A taxing issue: Reflections of Christian economists on tax reform in Australia.St Mark's Review, (235), p.v. May, S., 2016. Applying the GST to imported digital products and services: Problems and solutions.Tax Specialist,19(3), p.110. Rashid, A.A., Hanif, A. and Kamaruddin, R., 2016. Acceptance towards Goods and Services Tax (GST) and Quality of Life: Antecedent and outcome using partial least square method.Environment-Behaviour Proceedings Journal,1(2), pp.25-32. Tang, C., 2016. Australian GST update2015.World Journal of VAT/GST Law,5(1), pp.32-41. Verikios, G., Patron, J., Gharibnavaz, R., Economics, K.P.M.G. and Winston, A., 2016. OPTIONS FOR REFORMING AUSTRALIA'S GOODS AND SERVICES TAX.

Tao Of Pooh And Taoism Essays - Kingdom Hearts Characters, Film

Tao Of Pooh And Taoism In The Tao of Pooh, Benjamin Hoff uses the characters from Winnie the Pooh to explain the fundamentals of Taoism. By observing the actions of Eeyore, Piglet, Rabbit, Owl, Tigger, and Pooh, he decides that the action of the character Pooh best describes Taoism. The most important principle of Taoism is the Uncarved Block. Hoff uses Pooh to best explain the Uncarved Block. The principle of the Uncarved Block is that things in their original simplicity contain their own natural power, power that is easily spoiled and lost when that simplicity is changed. He uses these characters to show how things can be spoiled and lost and also how things can just work out. Hoff uses Rabbit to show that when you always have to be on the run doing something and being busy, usually you miss things and you do not enjoy life. It can often screw up things to always have to figure things out and always feel like you are important. He uses Owl to show that when you are always looking for a reason for something then it often makes things too complicated. Hoff uses Piglet in the sense that Piglet is always scared and hesitating things, if Piglet would not hesitate, he would get things done in a much more efficient way. He should just do, not think. Hoff explains the character of Eeyore by showing how he is always worried about things; he frets a lot. If he would not do that, then life would be much easier for Eeyore. And finally, there is Pooh. Hoff shows how Pooh does not think or ponder about things; he just does them. Things always work out for Pooh because of this. Pooh works along with nature and he does not try to interfere. Pooh leads a simple life. This can also be explained as the life and actions of a Taoist. Hoff's purpose of this book is a didactic purpose. He wrote the book to inform people of Taoism. He wanted to teach the ways and beliefs of a Taoist. He wanted to teach in a way that everyone could understand or relate too, that is why he used Winnie the Pooh. Everybody understands Pooh. He thought that it would be an easy and simple way to get the point across to not just the scholarly, but the normal public. For example, Hoff states: "...we won't try too hard or explain too much, because that would only Confuse things, and because it would leave the impression that it was all only an intellectual idea that could be left on the intellectual level and ignored." (p. 10) He uses each chapter of the book to teach a new principle of the Uncarved Block of Taoism. In each chapter he tells a Winnie the Pooh story and then explains how it relates to Taoism. Hoff writes a chapter teaching how cleverness does not always help, but it sometimes destroys things and is the reason that things do not work out. Hoff teaches that the Taoist believe that if you understand Inner Nature it is far more effective than knowledge or cleverness. He uses a poem "Cottleston Pie". The poem explains how things just are as they are and how people try to violate these principles with their everyday lives. He also uses a story of Tigger and Roo. Tigger tries to be something he is not and he ends up just screwing things up and getting stuck in a tree. Hoff also explains that working with Nature is best in the sense that you do not screw things up with a story about Eeyore getting stuck in the river. Everybody had been trying to think of clever ways to get Eeyore out of the river when Pooh said that if they just dropped a big stone into it, then it would just wash Eeyore ashore. He did it without even thinking, because thinking would complicate things, and of course it worked. Pooh worked with Nature and things worked out for him. As you can see, Hoff uses many different Winnie the Pooh stories to teach the uncomplicated ways of the Taoist. The only arguments that Hoff really presents is whether or not the Taoist way is the best way and whether or not it really works. When you look at it from the point of Pooh and the stories from The House at Pooh Corner you really believe that what the Taoist believe is the best