The Argument on the Legalization of Same Sex Marriages Essay -- Papers

The Argument on the Legalization of Same Sex Marriages The contention over the sanctioning of same sex relationships is quickly getting one of the most overwhelmingly pushed change subjects in ongoing law survey. Being gay and adoring somebody isn't illicit, however joining that couple in a lawful marriage is dismissed by the greater part of society in this nation. Each state has needed to manage legitimate issues concerning same sex union with some degree. Most supporters of the restriction on gay relationships accept that it would be a solid reason for shamelessness and defilement of the American family. Individuals who don't bolster same sex relationships accept that it would make an unfortunate family, and could make genuine mischief youngsters in that family, while supporters of same sex relationships accept that they are being denied the advantages, for example, setting up a privilege of survivorship, co-accomplice clinical and retirement benefits. It is felt by most gay people that these advantages would help make a more grounded steadiness in a drawn out relationship. The greater part of the volunteer and monetary help against gay marriage originates from strict gatherings or houses of worship. ?Catholics, Mormons, and evangelists make up in excess of 40 percent of California?s populace, and raised a huge number of dollars to pass the alteration.? Same sex relationships are both intellectually and genuinely wrong in the brains of most parishioners. They discover the idea shameless on the grounds that as per the Bible, sex between individuals from a similar sex is carefully disallowed, significantly less marriage. Recommendation 22 was one of numerous battles drove by strict moderates, which denies California from permitting conjugal rights to gay couples who wedded in another state, and it just perceives relationships among man and a lady. ... ...iages will likewise some time or another later on be sanctioned. Book index: California Protection of Marriage Initiative. Feb.2000 Online Posting. 11 Nov. 2000 (http://doma.org/purpose.html) Barrier of Marriage Act. May 1996 Online Posting. 28 Nov. 2000 (http://reagan.com/HotTopics.main/HotMike/report 5.15.1996.1.html) Lesbian and Gay Marriage Resource Site. April 2000 Online Posting 10 Oct. 2000 (http://grasshopperdesign.com/gay_marriage/news/vt4.htm) DodgeGlobe: The Dodge City Daily Globe-Court grants April. 2000 Online Posting. 8 Oct. 2000 (http://www.dodgegloble.com/stories.122199/nat_rights.shtml) California Bars Gay Marriage Mar. 2000 Online Posting 11 Nov. 2000 (http://abcnews.go.com/onair/CloserLook/wnt_000307_Prop22_feature.html) Stiers, Gretchen A. From This Day Forward St. Martins Press, New York, NY, 1998

Macroeconomic Performance of China Essay Example | Topics and Well Written Essays - 2500 words

Macroeconomic Performance of China - Essay Example The nation's financial advancement is obvious as far as every one of these variables - the immense hop in per capita salaries, the expanded extent of exercises for non - state area undertakings, and its closer incorporation with the worldwide economy. The Chinese economy developed at a sound pace of 8% in the year 2000. The development was animated by strong macroeconomic arrangements, and a great outside condition. PESTLE Analysis - an Introduction: PESTLE examination is a helpful device for comprehension the 10,000 foot view of nature, in which you are working, and the chances and dangers that exist in it. By understanding nature in which you work (outer to your organization or division), you can make the most of the chances and limit the dangers (RAPIDBI). Explicitly the PEST or PESTLE investigation is a helpful device for understanding dangers related with showcase development or decay, and as such the position, potential and bearing for a business or association. World of politics: Political powers impact the enactments and government rules and guidelines under which the firm works. Each organization faces political limitations as antitrust laws, reasonable exchange choices, and assessment programs, least use enactments, contamination and valuing approaches, authoritative exercises and numerous different activities, planned for securing the purchasers and the nearby condition. These laws, rules and guidelines influence an organization's benefits. Nonetheless, there are other political activities, for example, patent laws, government appropriations and item look into awards that help business exercises. Along these lines, political powers impact the association both decidedly and adversely. Political action likewise impacts three extra capacities, viz. the provider work, the client work and the contender work. The client work is affected by the political action when government interest for items and administrations can make, continue, upgrade or dispense with many market openings. Financial Environment: Economic factors obviously show the nature and heading of the economy where a firm works. Each market is exceptional and utilization designs change alongside the abundance of the shoppers in different market portions. For vital arranging all the monetary patterns at national and universal levels must be thought of. Prime financing costs, expansion rates and patterns in the development of the Gross National Product (GNP), general accessibility of credit, the degree of extra cash and the penchant of individuals to spend are the monetary patterns that must be dissected. The potential monetary effect of global powers had all the earmarks of being seriously confined and was generally limited as of not long ago. The focal point of financial ecological guaging was changed by the new universal force specialists. The European Economic Community (EEC), the Organization of Petroleum Exporting Countries (OPEC) and alliances of lesser-created nations (LDC) are three notable instances of compelling worldwide force dealers. Social Environment: The social condition is a significant factor as changes in the qualities, convictions, mentalities, suppositions and ways of life in the public eye make potential open doors for an association. For an organization to develop, it is important to exploit cultural

Argumentative Essay Samples For 6th Grade Students

Argumentative Essay Samples For 6th Grade StudentsArgumentative essay samples for 6th grade students are provided in a wide variety of formats. It is a good idea to look for essay samples in magazines and newspapers, as well as from other sources, so that you know exactly what you will be writing. Most often it is best to avoid using outside resources, such as college instructors, teacher's guides, or college publications, which are written for adult audiences and may not meet the needs of your students.Argumentative essay samples for 6th grade students are also offered on the Internet. Most of these sites feature extensive articles written by college professors, giving them an academic edge over the opinions of many other sources.To make your essay unique, you should be able to use other sources to provide at least some of the information that you would need. Generally, you will have a much easier time developing a writing style that is your own when you have one or two references t o a writer you respect, who offers similar views. It is also very important that you feel comfortable with the style of writing that you use.There are various types of argumentative essay samples for 6th grade students. Some of these focus on teaching the students to use different types of evidence to support their arguments. Other essays examine the psychology of a person's reasoning processes. The last type of essay covers the psychological effects of persuasive arguments.For argumentative essay examples for 6th grade students, you should choose persuasive essay examples that illustrate various ways to provide information that supports a person's claims, or shows why those claims are not supported by the information available. For example, in an essay examining the way in which a person's attitudes about sports influence his or her decisions, one could include statistics, news stories, or reviews from major sports publications that support the writer's point of view.You should kee p in mind that some people prefer shorter persuasive essay examples. Those writers will look for examples that deal with people, while using case studies, examples from pop culture, and small sketches. The topics of these essays, which usually center on single cases, relate back to the writer's main points.Argumentative essay samples for 6th grade students should be full of provocative statements that have little or no proof. This type of essay will make it easier for the reader to reject a writer's position. As a result, these writers will have to use more creative strategies to sustain their claims.Argumentative essay samples for 6th grade students are an excellent source of ideas and concepts. These essays present you with ideas that are easy to take in, but hard to ignore.

Social Network Media Benefits Feminism - 1448 Words

One specific event that proves that social network media benefits feminism was in 2014, with the hashtag #YesAllWomen. An incident happened in May 2014 where a young man, Elliot Rodger, expressed his hatred for women and he went on a shooting spree in Santa Barbara, California, targeting women. After this tragedy made the news, thousands of women posted on various social networks with the hashtag #YesAllWomen, in order to share the ways sexism and violence affects everyone in their daily life. This hashtag trended all over social networking sites, particularly on Twitter, for months after the event. (Chittal). Celebrities also took part in this trending hashtag and showed their support for feminism, which initially promoted feminism as their substantial amount of followers became informed on the hashtag as well. For example, famous actress and activist, Sophia Bush posted on Twitter: â€Å"I shouldn’t have to hold my car keys in hand like a weapon check over my shoulder ever y few seconds when I walk at night #YesAllWomen.† Nancy Pelosi, Minority Leader of the United States House of Representatives, posted on Twitter: â€Å"#YesAllWomen deserve to live free from threats of domestic violence sexual assault. We must shine a bright light on such despicable crimes† (Feeney). #YesAllWomen was a way that women showed support for other women and it fought against sexism and violence. This hashtag brought together diverse women and it showed how strong of a presence feminism can have on aShow MoreRelatedThe Pluralist View of Mass Media Essay1340 Words   |  6 PagesThe Pluralist View of Mass Media Pluralism is the belief that power is spread widely throughout the world. It is a belief that companies or powerful groups are competing, but within boundaries of consensus and compromise. The idea of pluralism descends from functionalism. Functionalism is the view that society is structured; every institution in society fulfils certain roles and functions. If there was a disruption in one of these institutions then it could affect theRead MoreWhat Place Should Men Have A Feminist Politics?1319 Words   |  6 Pagesspeech, relentless sexism in high culture and the mass media, it s not hard to justify the notion that men have no place at all in the women s movement. Yet, while we undeniably live in a sexist culture, men are far from monolithic in support of its sexism. There are significant resources among men that can be tapped for the resistance. Some men want to support feminism, and some men--not always the same ones--have been useful to feminism (for instance, in passing anti-discrimination laws, introducingRead MoreAdvantages And Disadvantages Of Being Mistreated Essay1219 Words   |  5 PagesHowever, just because a person may have advantages in their lives, does not overthrow or deny the disadvantages in their lives. The word privilege according to the feminist mind, is easily defined as a set of unearned benefits given to people who are appropriate for a specific social group. The reason why some of us in society are allowed privilege is because of the certain aspects of our identities. The different identities of people include race, class, gender, sexual orientation, language, geographicalRead MoreThe Traditional Media Is A Mixed Ble ssing For Feminists3028 Words   |  13 PagesOctober 2014 The traditional media is a mixed blessing for feminists; on one hand, they educate the American public about issues like wife-beating and the gender gap, and on the other, both synthesize feminism into a homogenous mold and reinforce â€Å"post-feminist† repudiation of feminist wins. Traditional mass communications impose a gender dualism that made no room for gray - â€Å"bad† feminism versus â€Å"good† masculine norm - ignore marginal (feminist) voices, distort feminism, and delimit the spread ofRead MoreSocial Movements And Its Impact On Society1848 Words   |  8 PagesDuring the year 1966 and 1967, a social-political movement happened in China significantly affecting the country’s economy and society. The movement called the Cultural Revolution re-imposed Chairman Mao’s thought (who was the state president of Communist Party of China) as the dominant ideology to citizens at that time, demanding to eliminate capitalism and traditional elements of Chinese society. It was this movement which made China’s civilization retrogress more than ten years. Culture RevolutionRead MoreViolence Is The Single Most Visible Marker Of Manhood, By Michael S. Kimmel1607 Words   |  7 PagesTwitter can also be read in terms of how masculinity is constructed. With respect to patriarchy and notions of male entitlement to power, Kimmel explains that â€Å"No wonder men are defensive when we present feminism to them- it feels like they will be forced to give up this sense of entitlement†¦ Feminism, to men, feels like a loss- a loss of the possibility to claim their birthright of power. And violence may be more about getting the power to which you feel you’re entitled than an expression of powerRead MoreThe Social Inequality Of Women And Women1003 Words   |  5 PagesPower, in its relation to gender, is the main focus of the feminism. Many inequalities exist in society today between men and women at both the micro and macro level. The idea that men and women should be equal in all respects, including economically, politically, and socially equal is at the core of the feminist theory. Generally, feminism describes a society where women are treated differently from men just because they are women. This differential treatment puts women at a disadvantage where theyRead MoreThe Good Mother, The Wise Mother1717 Words   |  7 Pagesthe history of woman’s liberation and the effect this had on the perception of homemakers, understand the benefits of staying home to raise children, and provide solutions to staying relevant in the workforce. Sources and Methods Information regarding the history of woman’s rights will be pulled from several peer reviewed journals. I will use other research organizations to explain the benefits and disadvantages of making the choice to stay home. I will use data collected from several peer interviewsRead MoreThe Effects Of Media On Young Children, Teenagers, And Adults1297 Words   |  6 Pages As far back as at least the 50s, there have been people outraged by violence in the media. Whether in video games, books, radio, music, or television, there is always someone or something to blame for the violence. Violence is everywhere in the media , there is no disagreeing with that. Whether it be movies, television, video games, or music, there will always be violence, but blaming it on movies, television, video games, or music is not the answer. If blame needs to be placed why are the parentRead MoreFeminist Critique Of Feminism And Media Essay2134 Words   |  9 PagesFeminist Critique of â€Å"Feminism and Media† The main introductory label in â€Å"Feminism and Media† features an incredibly small amount of text compared to the other room labels. It also does not attempt to show a variety of views about feminist art, and those it does express focus solely on personal appearance. The lack of complexity in this label should be thought about critically because, when analysed, all texts reveal an implicit bias, representing the institutional view (Brand, 2006). In this case

Should Athletes Gain An Unfair Advantage By Using...

The health risks that come along with using performance enhancing drugs are one reason why they should be illegal. Along with them being very dangerous, the health effects are also not very good on the body. â€Å"Diuretics are drugs that change your body s natural balance of fluids and salts (electrolytes) and can lead to dehydration† (mayo clinic). Some athletes use stimulants to arouse the central nervous system and increase heart rate and blood pressure. â€Å"Stimulants can: improve endurance, reduce fatigue, suppress appetite and Increase alertness and aggressiveness† (mayo clinic) Stimulants have side effects that can weaken athletic performance which make it hard to concentrate in whatever sport you may play. Athletes gain an unfair advantage by using PEDS. The use of PEDS is cheating because it violates constitutive rules of the activity. Cheating is wrong and one should be removed from the game if caught. This assumption is proven through a simple and straightforward argument. â€Å"Cheating is the deliberate, knowing, and voluntary violation of certain constitutive rules in order to gain a competitive advantage† (Athletes). The athlete is enhanced physically, but the value of fair play and sportsmanship is diminishing. Doping is fundamentally contrary to the spirit of sport. PEDs reflect an obsession with perfection. Athletes take PED’s for a short cut, while those competing against them are working hard the right way to improve and excel at what they do fairly. Since theShow MoreRelatedPerformance Enhancing Drugs For Professional Sports1703 Words   |  7 Pagesthe use of performance enhancing drugs. The debate on whether or not performance enhancing substances should b e allowed in professional sports has been going on for years, decades even. Many believe that using steroids and other performance enhancers should automatically disqualify an athlete from ever being able to be a member of the Hall of Fame, in sports in general, not just in Major League Baseball. However, there is an argument to be made to make the use of performance enhancing drugs legal inRead MoreUse Of Performance Enhancing Drugs1338 Words   |  6 PagesResearch Paper Final Draft The Use of Performance-Enhancing Drugs in Sports According to NPR.com, the argument over the use of performance-enhancing drugs by professional athletes has been at the center of an international ethical debate for many years (Katz). Many people argue that these drugs should be allowed, while others argue that these drugs should be banned from professional sports. Professional sports athletes should avoid the use of performance-enhancing drugs so that the integrity of sportsRead MoreDoping : Doping And Doping1216 Words   |  5 Pagesplayed competitive sports, they have sought to gain a cutting edge against their enemies. Uncommonly, there are records of the use of enhancing drugs that goes back to historical times. Doping is questionable the most talked about in today’s sports. Doping basically refers to the illegal use of drugs, mostly steroids, which are aimed at improving the performance of athletes. Doping has proved to be quite a setback in sporting competitions since athletes who do not deserve medals and some c ompetitiveRead MoreThe Ethics of Cognitive Enhancement1312 Words   |  6 Pagesthe Joneses, we want to surpass them. In the pursuit of excellence, some people will take drugs as an enhancement for their cognitive abilities. What makes this path to excellence ethically questionable? There are two large issues to using cognitive enhancements: fairness and the pressure to use them. While there may be nothing intrinsically wrong with using cognitive enhancers, the use of these drugs will likely have major side-effects on society which need to be taken into consideration. CognitiveRead MorePro Doping in Sports Debate825 Words   |  4 Pagesassume risks that we think are worth taking, shouldnt athletes have the same freedom as anyone else? In particular, if athletes prefer the gains in performance allegedly provided by the use of steroids, along with the increased risk of harm to the alternative of less risk and worse performance, what gives anyone the right to interfere with their choice? After all, if we should not forbid smokers from risking their health by smoking, why should we prohibit track stars or weightlifters from taking risksRead MoreUse of Steroids by Athletes Essay1538 Words   |  7 Pages   Ã‚  Ã‚   A survey was presented to 198 U.S athletes with the following scenario. You are offered a banned performance enhancing substance that comes with two guarantees: 1) You will not be caught. 2). You will win every competition you enter for the next five years and then you will die from the side effects of the substance. Would you take it? More than half the athletes said yes. As we can infer from the above survey, a large number of professional athletes are willing to risk their lives for theRead MoreEthical Dilemmas1304 Words   |  6 Pagesof the players are using a new performance enhancing drug. Paul’s teammates are always reminding him that it is not a banned substance, and the coach has turned a blind eye to the whole issue. Paul told me that his coach is making some changes, and he may lose his starting position. He is starting to think about actually taking this drug so he does not lose his spot. The dilemma is that Paul could just take the drug, and get to keep his position as a starter. Since the drug is not listed as bannedRead MoreThe Use Of Anabolic Steroids And How Athletes Are Cheating1482 Words   |  6 PagesThe athletic sports world has drastically evolved since the beginning of the creation of sports. Athletes are becoming bigger, faster and stronger. The competitive edge has started to increase and guys are looking for ways to enhance their performances. Many turn to repetitive practices and healthier diets, while some turn to protein powder. No matter the method the average athlete is trying their best to propel his or her efforts past previous marks. Most stick to natural remedies, but there areRead MorePerformance Enhancing Drugs in Sports1686 Words   |  7 PagesPerformance Enhancing Drugs in Sports Athletes use performance enhancing drugs to boost their game. The professionals who use these drugs are ruining the integrity of the game. Many people don’t understand why professional athletes would go to such extreme measures to be better when they have already proven themselves. Athletes are just taking away from their natural ability by using these dangerous drugs. The risk of using performance enhancing drugs is a lot greater than the reward, because anRead MorePerformance Enhancing Drugs Should Be Allowed2071 Words   |  9 Pagesis whether performance enhancing drugs should be allowed. According to the free dictionary, performance enhancing drugs is defined as â€Å"Any drug used to gain an advantage in sports. Such drugs may improve endurance or strength or accelerate healing after injury†. Performance enhancing drugs was first acknowledged as a problem in professional sports in 1967 when the international Olympic committee created a medical board due to the h eightened use. Today there are seven types of performance enhancers

Finance - 666 Words

Question 1: Proficient: Describe the steps in recording and posting the effects of a business transaction and provide some examples of source documents used in these steps. A company begins a business transaction as a result of a management decision. The company transaction is evidenced by a source document. The information obtained from source documents provides a starting point to prepare a journal entry. After the journal entry is prepared, it is posted to accounts in the ledger. Some examples of source documents used in these steps are bills received from suppliers for goods/services rendered, bills sent to customers for goods sold/services performed, and cash register tapes. Define debit and credit and name the types of†¦show more content†¦Describe three examples of transactions that would affect a firms income statement. For each transaction, identify if the transaction has a positive or negative effect on the firms net income. Revenues is the amount of money a company receives for goods or services rendered. This type of transaction has a positive effect on net income. Expenses are costs that a business obtains through its operations to earn revenue. This has a negative effect on net income. Profit is a financial gain after expenses and revenues are taken into account. This has a positive effect on net income. Question 4: Proficient: Are the following possibilities conceivable in an entry involving only one debit and one credit? Please explain your response for each item. Provide five or six correct responses: Increase a liability and increase an expense. Credits increase a liability and Debits increase an expense. Increase an asset and decrease a liability. Debits increase assets and decrease liabilities. Increase revenue and decrease an expense. Credits increase revenue and expenses. Decrease an asset and increase another asset. Credits decrease an asset and increase another asset. Decrease an asset and increase a liability. Credits decrease an asset and increase liabilities. Decrease revenue and decrease an asset. Debits decrease revenue and credits decrease assets. Decrease a liability and increase revenue. Debits decrease liabilities and credits increaseShow MoreRelatedFinance1352 Words   |  6 Pagesfinancial manager differ from the traditional financial manager? Does the modern financial managers role differ for the large diversified firm and the small to medium size firm? The traditional financial manager was generally involved in the regular finance activities, e.g., banking operations, record keeping, management of the cash flow on a regular basis, and informing the funds requirements to the top management, etc. But, the role of financial manager has been enhanced in the todays environment;Read MoreFinance1074 Words   |  5 PagesCORPORATE FINANCE COURSE CORPORATE FINANCE 2.1 Working Capital Management Sept. 2014 Ir Frank W. van den Berg mba Vrije Universiteit, Amsterdam ALYX Financial Consultancy bv, Aerdenhout FWvdB/2014 1 OUTLINE CORPORATE FINANCE FWvdB/2014 †¢Ã¢â‚¬ ¯ Basics Guiding principles †¢Ã¢â‚¬ ¯ Time value of money + Capital Budgeting †¢Ã¢â‚¬ ¯ Valuation of CF + Bonds †¢Ã¢â‚¬ ¯ Valuation of shares (+ co.’s) †¢Ã¢â‚¬ ¯ Financial Analysis (Ratios) †¢Ã¢â‚¬ ¯ Financial Planning (EFN) †¢Ã¢â‚¬ ¯ à  Ã¯Æ'   Working Cap. Mgt. (A/R,Read MoreThe Finance1054 Words   |  5 Pagesrequires intentional short-term and long-term planning. More importantly, in order for capital management to be deemed successful, it is required that all members of an organization are on board. â€Å"Capital budgeting is not only important to people in finance or accounting, it is essential to people throughout the business organization†lt; /spangt; (Block, Hirt, amp; Danielsen, 2011). As the duration of the investment period increases, and the size of investment increases, the residual risk also increasesRead MoreEquity Finance And Debt Finance823 Words   |  4 PagesStockholders are those entities who provide a company with the risk capital such as preference share owners and ordinary share owners (Freeman and Reed, 1983). Generally, stockholderis one of long-term finance providers with the aim to maximize their wealth.According toBrickleyet al. (1985), long-term finance provi ders are more likely to focus on the matter whether the financial structure in the company is sound or not and the durability of profitabilityrather than temporary profits that a potentiallyRead MoreFinance, Economics, And Finance Essay1245 Words   |  5 Pagesalso studied business, management, economics, and finance. These courses impressed upon me the importance of the financial sector in the economy. Finance professionals have the unique responsibility of managing assets and analyzing risks to ensure the future success of a company or organization. It is difficult to overstate the importance of this role, as the financial crisis of 2009 showed. It is due to my understanding of the importance of finance and investment, coupled with my longstanding interestRead MoreFinance : Finance A Carry Trade1144 Words   |  5 PagesIn finance a carry trade is a strategy that consists of borrowing at a low interest rate currency to fund investment in higher yielding currencies. (Moffett) Th e country in which the investors borrow from is called the funding country and the country where the investment occurs is called the target country. (4) Carry trade is also termed currency carry trade; this strategy is speculative in that the currency risk is present and not managed or hedged. (Moffett) Although there are several complicatedRead MoreFinance, Banking And Finance Industry2170 Words   |  9 Pagescomplete your transaction and move on with your day. The last thing on your mind is how that transaction is taking place. You don’t care what happens behind the scenes as long as your money is where it needs to be and is safe. As the banking and finance industry has transformed, so has the process of how your money is handled. To accompany those changes, regulators and lawmakers create laws designed to protect consumers, banks, and the economy as a whole. As you will learn, the history of the bankingRead MoreFinance : Finance A Carry Trade Essay1144 Words   |  5 Pages In finance a carry trade is a strategy that consists of borrowing at a low interest rate currency to fund investment in higher yielding currencies. (Moffett) The country in which the investors borrow from is called the funding country and the country where the investment occurs is called the target country. (4) Carry trade is also termed currency carry trade; this strategy is speculative in that the currency risk is present and not managed or hedged. (Moffett) Although there are several complicatedRead MoreFinance998 Words   |  4 PagesPlant Improvements Total Investments: total investment in plant and equipment brought forward from the Production spreadsheet. Sales of Plant and Equipment : total sales of plant and equipment brought foraad from the Production spreadsheet. Common Stock * Shares Outstanding: The number of shares of common stock in the hands of shareholders. Reflect any issue/ retire stock transaction at the beginning of this year * Price Per Share: stock price as of yesterday’s close. Stock will be issuedRead MoreInternal Sources Of Finance And Finance Essay2349 Words   |  10 PagesInternal sources of finance: Internal sources of finance are funds that arise from within the business such as profits as they can be retained to grow the finance and selling assets. Retained profit Retained profit is the money kept in the company after paying dividends. It is used to reinvest in the business or to pay debt. It comes by a business after it makes profit and is kept separate to use in other ways such as expanding the business by developing new buildings or certain areas, buying new

Income Tax Implications for ABC Ltd-Free-Samples for Students

Question: Advise ABC Ltd, Peter and his wife of the Australian taxation issues arising from the above fact situation. Reference should be made to appropriate legislation, case law and rulings. Calculations are not required. Answer: Issue: The existing issue is based on determining the income tax implications for ABC Ltd, Peter and his wife. The issue is determines whether ABC Ltd, Peter and his wife would be considered as an Australian resident for income tax purpose. Rule: The taxation ruling of TR 2017/D2 determines whether a company will be considered as occupant or a inhabitant of Australia under the central management and control test of residency. According to the Taxation ruling of TR 2017/D2 a corporation will be company will be held as an Australian inhabitant if it performs the trade in Australia and has the central organization and control situated in Australia (Woellner et al. 2016). The ruling defines that to consider a company as the Australian inhabitant under the central administration and control test, the corporation should carry on the trade in Australia. On noticing that if the corporation has the central organization and governance situated in Australia and it is carrying on the trade, it would be carrying on the trade in Australian inside the denotation of the central organisation and regulatory test of residency. The ruling also defines the nature of the companys activities and the business which defines the types of acts and decisions are exercised as the central organisation and regulatory of the corporation. According to the taxation ruling of TR 2017/D2 it identifies who exercises the central management and control (Robin and Barkoczy 2018). The ruling provides the question of fact to consider is where the central control of the company is situated. The federal court in Federal Commissioner of Taxation v Malayan Shipping Co Ltd (1946) stated that if the actual high level judgement procedure are executed in Australia or where the monitoring of the inclusive business performance occurs in Australia the company will be considered as the Australian resident. Referring to Bywater Investment Ltd Ors v Federal Commissioner of Taxation (2016) the high court in its judgement held that the appellants were considered as Australian resident for income tax purpose during the relevant years and would be held liable to tax in Australia (Barkoczy 2016.). The judge in its verdict held that the central management and control of every applicant was located in Australia in respect of section 6 (1) of the ITAA 1997. Therefore, each of the appellant would therefore be considered for income tax purpose as the Australian resident. Section 6-5 (2) of the ITAA 1997 defines that an individual who is a occupant of Australia will be held for taxation on their ordinary source of income and statutory source of income (Zummo, McCredie and Sadiq 2017). Under the domicile test section 995-1 of the ITAA 1997 defines resident or the resident of Australia if the person who has been residing in Australia and includes an individual that has their domicile in Australia will be regarded as Australian resident (Cao et al. 2015). An exemption to the law is that an individual may not be held as occupant of Australia unless is it recognised that a persons perpetual place of residence is out of Australia. The taxation ruling of IT 2650 ascertains whether the individual has the perpetual place of residence out of Australia. The ruling is usually applied on those individuals that more overseas but does not change their domicile (Tan, Braithwaite and Reinhart 2016). The court of law in Jenkins v Federal Commissioner of Taxation (1982) held that an individuals estimated and the real span of stay in the foreign nation along with the purpose to live in the foreign state either permanently or temporary is a question of fact. Another instances of Applegate v Federal Commissioner of Taxation (1979) where the court of law stated that permanent does not represents everlasting or forever and it is measured objectively every year (Braithwaite 2017). The taxpayer was found to have the perpetual place of residence out of Australia however the taxpayer returned to Australia after being ill. In the context of the current case, it is illusory to take account of whether an individual has developed the intent of living or residing or having a perpetual place of residence out of Australia forever without the purpose of ever coming back to Australia in the probable future. Perhaps an important matter of fact is whether a person has abandoned any dwelling or place of residence he or she may have held in Australia. An Australian occupant are usually taxed based on their wide-reaching source of revenue. The federal court in FCT v French (1957) defined service where the performance of service takes place (Saad 2014). Section 6-5 of the ITAA 1936 states that income from private exertion represents proceeds from salaries, wages, fees etc. in respect to any service given or the proceeds of any trade performed on by taxpayer. Application: As evident from the current case study ABC Ltd in spite of being incorporated in Hong Kong carried the central management and control operations from Australia. The majority of board of directors were residing in Australia and conducted meeting on monthly basis to management the corporate affairs and policy of the company. ABC Ltd will considered as Australian resident company. Evidences obtained from the case study suggest that ABC Ltd has the central organization and control situated in Australia and it is executing the business in Australia. The board of directors exercises the over-all and business affairs to give direction to the company operation in Australia. Additionally it has been found that Peter who is Australian resident was hired to make decisions of the companys operations and decide to do things in the best interest of the company. The board of directors are also found to be setting the policy on the disposal of trading stock of company which implies the acts of central management and control in Australia. Citing the reference of Federal Commissioner of Taxation v Malayan Shipping Co Ltd (1946) the actual high level decision process of ABC Ltd are made in Australia. The nature of ABC Ltd activities and business suggest that monitoring of the overall corporate performance occurs in Australia. Considering the example of Bywater Investment Ltd Ors v Federal Commissioner of Taxation (2016) ABC Ltd and its directors will be considered as Australian resident for income tax purpose during the relevant years and would be held liable to tax in Australia (Miller and Oats 2016). The central administration and control of ABC Ltd was situated in Australia in respect of section 6 (1) of the ITAA 1997. Therefore, each of the board of directors would therefore be considered for income tax purpose as the Australian residents since corporate policy of the company was continuously made by the board of directors in Sydney. On the other hand, to determine the residency of Peter, Domicile Test is conducted in respect to Domicile Act 1982. Evidences obtained suggest that Peter had the permanent place of abode in Australia prior to moving Brunei on a two year work contract with ABC Ltd. Though Peter was offered with the extension of one year on his contractual agreement but later it was found that he rejected the possible extension and returned to Melbourne after the end of contract with his wife and children. With reference to Taxation ruling IT 2650, under section 995-1 Peter retained the domicile of his origin and will be considered as the Australian resident under the Domicile Test. This is because Peter did not had the intention of staying in Brunei or setting a permanent place of residence out of Australia. During his absence his house in Melbourne was rented out and received the interest money in his Australian bank account. Citing the reference of Applegate v Federal Commissioner of Taxation (1979) the taxpayer was found to have the permanent place of abode in Australia (Blakelock and King 2017). More importantly Peter did not abandoned any dwelling or place of residence he had in Australia. Considering the example of Jenkins v Federal Commissioner of Taxation (1982) Peter also expressed that he does not have any intention to stay in the overseas country since he rejected the extension of contract with ABC Ltd (Chardon, Brimble and Freudenberg 2017). Therefore Peter has met the criteria of Domicile Test and will be considered as an Australian resident. Evidence suggest that Peter derived income from rental property, salaries and dividends from investment and also received dividends from his investment. Upon his return to Melbourne started the business of practicing accountant and received fees. The receipt of fees and other sources of income by Peter was considered as the income from personal exertion which is held assessable under section 6-5 of the ITAA 1936 (Pinto, Kendall and Sadiq 2015). Referring to FCT v French (1957) the receipts of fees by Peter constituted business income that was carried on by the taxpayer will be considered taxable under section 6-5 of the ITAA 1936. Conclusion: On a conclusive note, ABC Ltd will be considered as an Australian resident company since the central management and control was situated in Sydney. Additionally, Peter and his wife will be regarded as the Australian resident under the section 995-1 as Peter has satisfied the criteria of Domicile test. The income derived by peter from various sources will be included in his taxable income under section 6-5 of the ITAA 1997 as the income derived from personal exertion. Reference List: Barkoczy, S., 2016. Foundations of taxation law 2016.OUP Catalogue. Blakelock, S. and King, P., 2017. Taxation law: The advance of ATO data matching.Proctor, The,37(6), p.18. Braithwaite, V. ed., 2017.Taxing democracy: Understanding tax avoidance and evasion. Routledge. 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