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Basic bookkeeping hypothesis Presentation There are a few reasons there is nobody all around acknowledged hypothesis of bookkeeping. T...

Wednesday, December 25, 2019

The Freedom Of Speech By The Bill Of Rights - 1569 Words

The bill of rights was created to give people the fundamentally important individual freedoms that no law could limit or take away. The quote from In Our Defense Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press greater emphasis how vital it was to make freedom of speech the main priority for the people of this nation. However, many of the stuff the people express when using this right had caused many to feel offended because they have different beliefs and values. This has led to the creation of laws which have tried and defined such broad topics into a single definite definition. Free speech is one of the several liberties given by the bill of rights to every person living in the Unites States. Such right, however, is limited in colleges where students are sheltered and not exposed to topics that are currently reshaping society in new ways. Colleges and universities are the ideal places to challenge debatable topics to better prepare students to be tolerant of the opinion of others. Free speech on college campuses is not truly free speech for the reason being that colleges use policies and school codes to regulate what is allowed to be said in a college campus. Free speech should be defined as the right to express any belief/view without restraint from the government or college campus. When talking about speech people need to understand that there is a bigShow MoreRelatedFreedom Of Speech : Bill Of Rights851 Words   |  4 Pagesin the Bill of Rights in the First Amendment the following: â€Å"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble and to petition the government for a redress of grievances† (Bill of Rights - Bill of Rights Institute. Bill of Rights Institute). How do these â€Å"Clauses† protect us within the First Amendment? Do we really have â€Å"freedom of speech†Rea d MoreFreedom Of Speech By The Bill Of Rights Essay1340 Words   |  6 Pagescontroversial topic that many protested for was, freedom of speech. After many years of wanting to be heard, Americans finally achieved the assurance of having a voice. The Bill of Rights was passed on December 15, 1791; commencing with the First Amendment. The First Amendments defends freedom of speech, press, religion, assembly and petition. Stated in the U.S. Constitution, the First Amendment declares Congress shall make no law†¦ abridging the freedom of speech.† Thus, meaning that citizens cannot be imposedRead MoreThe Freedom Of Speech By The Bill Of Rights977 Words   |  4 Pagesand what the ones mainly pertaining to criminal justice actually meant. The First, Fourth, Fifth,Sixth, Eighth, and Fourteenth Amendment all provide a foundation for our criminal justice system. There are also many particular protections in The Bill of Rights. The First Amendment has many different clauses that make it up and I would say that it is the most important out of the Amendments in regards to the criminal justice system. First of all, the Establishment Clause ensures the individuals fromRead MoreFreedom Of Speech : Speech1105 Words   |  5 Pages Freedom of Speech Freedom of Speech, part of the First Amendment, is a privileged right that should not be taken lightly. The Milo Bill is said to protect students’ right to their freedom of speech on school grounds. It was introduced at Tennessee’s State House and is named after Milo Yiannopoulos, a British public speaker who made a career out of â€Å"trolling† liberals and gained publicity for uncalled-for acts, such as racist and harassing comments on Twitter, which got him banned from the socialRead MoreI Had A Dream Speech By Martin Luther King Jr.1684 Words   |  7 Pagesa dream speech† In the duration of five minutes, he made history and changed society’s view upon those with a darker skin tone. On that day he changed many opinions and views, in the matter of five minutes. He proved that we, the American people have the power to change a nation through our words. Not only can we change the world with our voice, but we can change the world through our action s. Protests and gatherings have impacted the United States civilization as we know it. Our freedom of speechRead MoreThe American Civil Liberties Union1639 Words   |  7 PagesBefore the Bill of Rights, in 1787 the delegates of the thirteen states all got together in Philadelphia to write up the U.S Constitution. But this was only the first attempt at the constitution because there were flaws in it that needed to be fixed. This first constitution only relayed what the government could do and not what it couldn’t do. This was a problem because people in the government could do anything because there was no say in what they were not allowed to do. Another flaw was that thisRead MoreThe Importance Of The Bill Of Rights1331 Words   |  6 Pages1791, the Bill of Rights was ratified by three-fourths of the states and was therefore added to the Constitution, becoming law. Out of the ten amendments in the Bill of Rights, the section regarding freedom of expression within the fir st amendment and ninth amendment protect a large portion of the freedom enjoyed by the citizens of the United States. These amendments are different in what they protect: the First Amendment regarding free speech provides protection for a single, identified right, whereasRead MoreCivil Liberties are Constitutional Protections Against the Government1681 Words   |  7 PagesWe know people support rights in theory but their support may waiver when it comes time to put those rights into practice. Civil liberties are legal constitutional protections against the government, and basically, tell the government what it cannot do. Judicial interpretations shape the nature of civil liberties, and as these interpretations change over time, so do our rights. To understand the civil liberties and freedoms we have, and how they have changed, we must examine several key Supreme CourtRead MoreWhat is the Bill of Rights?1440 Words   |  6 PagesThe Bill of Rights Essay â€Å"Rightful liberty is unobstructed action according to our will within limits drawn around us by the equal rights of others.I do not add ‘within the limits of the law because law is often but the tyrants’ will,and always so when it violates the rights of the individual† -Thomas Jefferson. The Constitution was created because of the ineffectiveness of the Articles of Confederation did not simply protecting the rights of the people which the Founding Fathers was concernedRead MoreThe English Bill of Rights: The Role Change for the Monarchy Essay836 Words   |  4 Pagesto limit the power of the crown. For this, they created The Deceleration of Rights, later known as the Bill of Rights. The English Bill of Rights changed the lives of the people of England and changed the role of citizens in Monarchy. The English Bill of Rights changed the role of citizens in Monarchy by assuring that citizens may petition the King without receiving any punishments, allowing the m have the freedom of speech and by assuring that they will not be charged with any odd punishment or a

Tuesday, December 17, 2019

Production Planning and Control Activities - 1664 Words

ASSIGNMENT 4 Production planning and control is considered as a backbone of the production. All inputs including the demand, forecasting, capacity should be analysed . The wrong input in the planning will cause problem to the production. Therefore, as an expert in Industrial Engineering, you are required to discuss and explain few issues as highlighted below: a) Inventory management is part of production planning and control activities. Based on Toyota Production System, the best quantity to be kept in the warehouse is zero inventory. i) Discuss how this concept can be implemented in small medium and enterprise (SME)? How SMEs could ensure the minimum inventory will not cause delay to the production? The Toyota Production System (TPS) is an integrated socio-technical system which established by Toyota where it contains its management philosophy and practices to surround in provided that best quality, lowest cost, and direct lead time through the removal of waste. The system also known as lean manufacturing. This system was urbanized between 1948 and 1975, and firstly called as just-in-time production, where it shapes on the approach formed by the founder of Toyota, Sakichi Toyoda, his son Kiichiro Toyoda, and the engineer Taiichi Ohno. Besides that, jidoka is one of the two main leaders of TPS. Jidoka was well-defined as an automation with a human touch. It refers to the skill to break production lines, by man or machine, in the event of difficulties such asShow MoreRelatedRequirements Of The Computer Aided Manufacturing Systems With A Special Focus On Mes Functionality1626 Words   |  7 PagesNowadays, the rapidly changing environment requires rapid changes in manufacturing s ystems. Industries must adapt their manufacturing systems to maximise their productivity and the profitability of production. Customers increasingly require a shorter time to market. The changes include shorter product life-cycles, increasing requirements for quality, increasing the customisation of products, the faster implementation of advanced technology and optimising the cost of energy. These expanding optionsRead MoreCase Study : Medtech Eletronics Equipment Manufacturer Essay1413 Words   |  6 Pagesand capacity plans problems, quality control problems, inefficient operations problems and the problems of shop-floor systems and supplier systems. Then the study will discuss MPC and explain the 3 parts of MPC (Manufacturing Planning and Control) Framework which are front end, engine and back end. After that the essay will connect MPC and the 5 problems to find solutions which are production scheduling, engineering control, ISO 9000 or six sigma quality control systems, ICTs sy stems for communicatingRead MoreDescription Of Royal Dutch Shell Plc1229 Words   |  5 Pagesturning crude oil into a range of refined products for domestic, industrial and transport use. [1]Shell’s major focus on need to build sustainable energy future. Shell stresses its role in integrating sustainability at all levels of its business. It planning to reduce impact on the environment. Shell working to minimise its environmental impact in a number of ways: †¢ Managing CO2 emissions †¢ Reduce water dependency †¢ Minimise waste †¢ Carry out biodiversity assessments †¢ Collaborate with internationalRead MoreEssay on Lean Management1585 Words   |  7 PagesProduction relates to where raw materials also known as inputs are converted into outputs. The main role of production is to produce services and products that customers demand in the most economical and efficient way (Kumar 1999). Production planning and control is necessary in making decisions concerning utilization, acquisition, and allocation of resources in production processes with the objective of satisfying customer needs effectively and efficiently. It is used in determining workforceRead MoreEssay MRP II1635 Words   |  7 Pagesmuch material can actually be handle within the plant. Furthermore, it actually handles production scheduling, labour needs, inventory budgets, and personnel needs. But the most important feature is the addition of the finance interface. This module provides the capability of transforming the operating production plans into financial terms, consequently the data can be used for financial planning and control purposes of a more general management nature. Another significant addition is the simulationRead MoreScope Nature1393 Words   |  6 Pagesare involved in product and service design, process selection, selection and management of technology, design of work systems, loc ation planning, facilities planning, and quality improvement of the organization s products or services. The operations function includes many interrelated activities, such as forecasting, capacity planning, scheduling, managing inventories, assuring quality, motivating employees, deciding where to locate facilities, and more. We can use anRead MoreRecommendation Of Priority Is Initiatives1143 Words   |  5 Pagesorder to address the problem areas discussed above we propose the following Information system for Brick House i.e., BHS 2.0 A new system BHS 2.0 integrates order entry, master scheduling and manufacturing execution. 1. The main features of the production order tracking system are: †¢ Tracks WIP(Work in Progress) †¢ Sends back the information of estimated order completion to Order Entry system †¢ Live Capacity estimation is calculated using below parameters: †¢ Planned downtime of any manufacturingRead MoreHomework chapter 1 Essay1675 Words   |  7 Pagesdescribe some planning and control activities that its managers would engage in. The Fox Broadcasting Company (FOX), is an American commercial broadcasting television network that is owned by the Fox Entertainment Group division of 21st Century Fox. Some of the planning and control activities that its managers would engage in are: R D (research and development) planning and controlling the introduction of new programs and formats. Domestic Production: controlling investment, planning and optimizingRead MoreSAW assignment Essay1076 Words   |  5 Pagesselect Print.lt;/spangt; Print Credits Atha Corporation: Planning Mary Atha, CEO One role of corporate leadership is to articulate a vision, define the mission, and establish goals for the organization. This is accomplished through effective communication, among other things. At some point, management must convert these goals into getting things done. Management encompasses four principle elements; to plan, organize, lead, and control the limited resources of an organization, to achieve the statedRead MoreProcess Design for Riordan Manufacturing1523 Words   |  7 PagesCalifornia, is the leading manufacturer in plastic injection molding. The company also has facilities in Albany, Georgia, Michigan, Pontiac and Hangzhou, China. This paper is to present a production process design proposal for the electric fans until it arrives at to the final consumer. Riordan materials resource planning system The plant in China operates as a decentralized unit of Riordan Manufacturing. The electric fan parts are sourced locally and they also purchase polymers, which are molded to

Sunday, December 8, 2019

By Water Investments Limited & OR’s V-Free Samples for Students

Question: Explain on about the Water vs. ORs? Answer: Introducation In this case, the companies that were incorporated abroad were By water Investments Ltd, Chemical Trustee Ltd and Derrin Brothers Properties Ltd. The By water Investments Ltd was incorporated in Bahamas. The two companies Chemical Trustee Ltd and Derrin Brothers Properties Ltd was incorporated in United Kingdom. The parent companies are the two companies from Cayman Islands. In the two companies, one of the company is JA investment Limited. In both the Cayman island companies, the sole shareholder is Mr. Peter Borgas. He currently resides in Switzerland and has been a director of By water Investments Ltd, Chemical Trustee Ltd and Derrin Brothers Properties Ltd from 1998. The company Hua Wang Bank Berhad is a company that is incorporated in Samoa. This company has issued debentures that suspense the voting right of the bearer. The JA investment Limited holds debentures issued by the company (Dabner 2016). The Hua Wang Bank Berhad, By water Investments Ltd, Chemical Trustee Ltd and Derrin Brothers Properties Ltd are the appellant companies of this case. The appellant company has made profits from trading shares that was listed in the Australian Stock Exchange. The Commissioner of tax is the respondent in this case. It was considered by the Commissioner that all the appellant companies were controlled by a Sydney based accountant Mr. Vanda Gould. It was deemed by the commissioner that all appellants was resident of Australia under the meaning provided in the section 6-1 of the Income Tax Assessment act 1936. The commissioner on the assumption that the control and central management of the company is in Sydney so deemed the appellants resident of Australian (Burnett 2015). The Commissioner separately assessed the appellant companies for tax for multiple years from 2001 to 2007. The total tax that was assessed by the Commissioner for all the appellant was more than 13 million dollars. The Commissioner for their respective assessments disallowed the objections raised by the appellant companies. The aggrieved parties then went for an appeal in the Federal court. The court dismissed the appeal of all the appellants. It was argued by the appellants that Mr. Borgas from countries other than Australia effectively controlled the companies (Renne et al. 2015). The court however found that all the directors of the company used to obtain advice from Mr. Gould. The directors used to adopt the advice provided by him in a mechanical fashion. Therefore, the court concluded that Mr. Gould truly controlled the company. The court further found Sydney to be the central place for control and management of the company. The court supported the argument of the Commissioner and treated the appellant as the resident of Australia for the purpose of tax (Bywaters et al. 2016). The appellant further appealed to the full Court but it was dismissed. It was held by the court that there was no error of law in making the above conclusion. The appellant failed to provide evidence that the establishments for the purpose of tax was not the resident of Australia. Section breached In this case, the court had to decide whether the appellants were the resident of Australia for the purpose of income tax. The assessment was conducted by the court after evaluating the control and the place for central management of the organizations. The court also dealt with issue whether the profit from sale of shares should be regarded as revenue or capital income. The companies treated the shares as a trading stock (Sloan 2017). The court discussed the meaning of trading stock under the income tax act. This case required reference to various provisions of the income tax act. In this case, the sections of the Income Tax Assessment Acts that have been breached or referred to are provided below: Section 6 of the Income Tax Assessment Act 1936; Section 70-5 of the Income Tax Assessment Act 1997; Section 70-35 of the Income Tax Assessment Act 1997; Section 70-40 of the Income Tax Assessment Act 1997; Section 70-45 of the Income Tax Assessment Act 1997; Section 70-80 of the Income Tax Assessment Act 1997; The section 70-5 of the Income Tax Assessment Act 1997 provides that the main purpose of accounting for trading stock is to provide a result that properly reflects the activity of the business with the trading stock during the income year. This section highlights three key features for tax accounting of trading stocks (Sloan 2017). These three key features are: The information related to net profit or loss made from selling of trading stock should not be recorded in the accounts. The gross earning and outgoing should be recorded on accounts. The earnings and outgoing should be of revenue nature. The difference arising from the value of trading stock in hand at the beginning and at the end of the year should be recorded in the accounts. The section 70-35 of the Income Tax Assessment Act 1997 provides that the taxpayer should include the value of the trading stock at the time of calculating the assessable income and deductions. That means the assessable income should include the excess in the value of trading stock at the end of the year than in the beginning of the year (Carrozza and Fantini 2016). The section 70-40 of the Income Tax Assessment Act 1997 provides that the value of trading stock at the beginning of the year should be the same value of stock that was at the end of the last year. The section 70-45 of the Income Tax Assessment Act 1997 provide that the trading stock at the end of the Year should be valued at cost, market value or replacement value. Analysis of the decision of the court In this case, the High Court dismissed The Appeal of all the four companies. It was held by the High Court that for the purpose of income tax the appellants was regarded as Australian resident and therefore they are liable to pay tax. It was seen that one of the directors of the appellant companies was a resident of Switzerland. The directors meetings were held in Switzerland. The other appellants were incorporated in Samoa and most of the directors of those companies are employees of Samoan international trustee (Odgers 2013). The Commissioner of tax made assessment for tax as they made profit in purchasing and selling of shares listed in Australian Stock Exchange. The appellant objected to the assessment made by the Commissioner of income tax. It was argued by them that they are not resident of Australia under section 6(1) of the Income Tax Assessment Act 1936. The Commissioner rejected the objection so the appellant appealed to the court against the decision of the commissioner. The appeal had three issues that the court was required to determine: Whether there has been an error of law in considering that the central management and the control of the organizations appealing was in Australia during the years of assessment. Whether there has been an error of law in considering that, the income from sale of shares is of revenue nature. Whether an error of law was made in considering the shares as a trading stock. The court found that although the business located outside Australia but a resident of Australia Mr. Gould conducted the real business of the appellants. It was held by the court that as the control and central management of the business of the appellants is situated in Australia so the appellants should be regarded as an Australian resident for the purpose of tax under section 6(1) of the Income Tax Assessment act 1936. Therefore, the companies are liable to pay tax under the act. The appellant argued that as the board meetings were situated outside Australia so the central management and control of the company is in abroad (Carpenter et al. 2015). Hence, they contended that there is no liability to pay tax. On analyzing the facts, the federal court found no reason to doubt the findings that the appellants was resident of Australia for the purpose of tax. On further appeal by the appellant, it was held by the court that as per the principle the residency of a company is determined b y the facts and degree (Carroll 2014). This requires determining where the control and central management of the company abides. It is determined by referring to the activity of the business and not based on the formal documents or organizational structures. It was held by the court that it is a fact that the board of directors is located abroad. However, the court found that the main decision making power for all the appellants lies in Sydney with an Australian resident. The reason for making the conclusion is that the directors of the appellant companies apply the decision taken by the Australian resident without revising or reconsidering them. The high court therefore dismissed the appeal (Foreman and Meisenheimer 2014). It was also raised before the primary judge whether the profit that was made from the disposal of long-term investment shares is a capital nature or revenue nature income. The taxpayer argued that the profit were of capital nature. The court held that the profits that the appellant has made from selling of shares are of revenue nature. The main reason behind the decision is that the taxpayer made the profit in the ordinary course of business activity. The activity of purchasing and selling of shares was carried out with the intention of making profit. The court found that the intention of the taxpayer to make profit is the main reason for considering shares as a trading stock. It was also regarded by the court that the taxpayer are engaged in the business of purchasing and selling of shares (Coombs and Edwards 2013). The finding was challenged by the appellant that the profits are in the revenue nature. The appellant and the Commissioner both did not contested the fact that the share s are considered as trading stock. It can be seen that as none of the parties contested the fact on trading stock so it would be inappropriate for the court to question the judgment of the primary judge. Therefore, it was held that the profit from the selling of shares are of revenue nature (Ward 2016). Conclusion The discussion above has help in understanding the background of the case. The discussion also highlights the sections that have been breached or has been referred to in the current case. The report above also discusses the decision that has been given by the court. The reason for making the decision by the court has also been analyzed. After analyzing, the entire case it can be concluded that the residential status of an organization for the purpose of tax should be determined based on the place of actual activity and not based on the formal organization or documentation. In this case, the appellant's appeal was dismissed by the court and it was held that for the purpose of tax all the appellants are Australian resident under section 6-1 of the Income Tax Assessment Act 1936. Reference Burnett, C., 2015. When is a company incorporated outside Australia a resident of Australia?.Tax Specialist,18(5), p.198. Bywaters, P., Bunting, L., Davidson, G., Hanratty, J., Mason, W., McCartan, C. and Steils, N., 2016. The relationship between poverty, child abuse and neglect: an evidence review. Carpenter, A., Mitchell, E. and Price, S., 2015. Blight remediation in the Southeast: local approaches to design and implementation. Carroll, J.M., 2014.Confidential information sources: Public and private. Elsevier. Carrozza, C. and Fantini, E., 2016. The Italian water movement and the politics of the commons.Water Alternatives,9(1). Coombs, H. and Edwards, J.R., 2013.Accounting Innovation (RLE Accounting): Municipal Corporations 1835-1935. Routledge. Dabner, J., 2016. " It's the vibe of the thing": Esquire Nominees (re) considered by the High Court.CCH Tax Week,2016, pp.1-3. Doran, C.M., 2013. The costs and benefits of interventions in the area of mental health: a rapid review.An Evidence Check review brokered by the Sax Institute for the Mental Health Commission of NSW. Sax Institute: Haymarket. Foreman, J. and Meisenheimer, G., 2014. The Evolution of the Class Action Trial in Ontario. Gray, A., 2014.Why Scots Should Rule Scotland. Canongate Books. Kemm, J., 2014.Health promotion: ideology, discipline, and specialism. OUP Oxford. Odgers, W.B., 2013.The Principles of Pleading and Practice in Civil Actions in the High Court of Justice. Read Books Ltd. Renne, J., Listokin, D., Tolford, T., Mosby, K. and Amdal, J., 2015. The Opportunities and Tensions of Historic Preservation and Transit Oriented Development. Sloan, B., 2017.Borkowski's Law of Succession. Oxford University Press. Vickery, K.K., 2014.Barriers to and opportunities for commercial urban farming: case studies from Austin, Texas and New Orleans, Louisiana(Doctoral dissertation). Ward, A., 2016.Dimensions of poverty: An examination of quality of life, security, opportunities, and empowerment among New Orleans' tourism industry workers(Doctoral dissertation, Tulane University, Payson Center for International Development).