Effects on Hurricane Igor Free Essays

The Effects of Hurricane Igor The people of Newfoundland and Labrador are used to watching natural disasters on television, not usually do they get to expierence them up front. But on September 22, 2010 Newfoundland and Labrador was hit by Hurricane Igor,a storm that effected everyone in different ways. Some of the effects of Hurricane Igor were flooding and power outages that lasted up to 12 days. We will write a custom essay sample on Effects on Hurricane Igor or any similar topic only for you Order Now The Hurricane ripped through Newfoundland as a category 1 Hurricane, and left at least 30 communities in state of emergency. This was definitely something that the people of Newfoundland were not expecting to get so serious, and definitely were not ready for. As a result of Hurricane Igor the amount of rain that had fallen which was more than 200 millimetres caused flash floods which destroyed roads, bridges, and even homes. In some places flood water was higher than entire homes. Igor ruined thousands of homes do to water damages. Many people lost everything in there homes. One of the St. John’s soccer fields were completely destroyed as a esult of the storm costing the city a lot of money. In one extreme case an 80 year old man from Random Island was swept off to sea when the road beneath him was washed away. Rain was one of the major factors causing damage but there were also other extreme factors. Power outages were also a damaging factor which effected numerous homes throughout the island. Winds as high as 140 km/h not only broke off poles but also knocked down trees which in return knocked dow n a large number of power lines. This power disruption affected as many as 7,000 households and usinesses leaving them without power for several days. The Eastern School District was forced to close schools. In most cases up to a week or until power was restored. To help cope with the power outages places like The Salvation Army provided assisstance to people throughout the island by providing them food, clothing and shelter. This was a great help until power restored. As a result of Hurricane Igor, people who have experienced it first hand now realize how vunerable they are to natural disasters and now know that this s not something you just watch on television. This also taught the people of Newfoundland and Labrador how to better themselves for future similar occurances. For example, there was recentley a category 3 Hurricane Leslie which caused a lot of the same distruction. But at the same time, people were better prepared to cope with the Hurricane by taking it more seriously and not just waiting until it was to late to react. Which in conclusion would have made this storm a lot worse than what it was. Sarah Stevenson How to cite Effects on Hurricane Igor, Essay examples

Revenue and Tax Law

Question: Discuss about the Revenue and Tax Law. Answer: Residence and source The facts of the instant case are as follows: Fred is an executive of British corporation and a specialist in management consultancy. With an intention to open a branch of his company he arrives in Australia. He takes a property on lease for a period of 12 months in Melbourne. His wife accompanies during his stay in Australia but his teenage sons were left to stay in London as they were pursuing education in college. Fred earns income form an UK property which he has rented and also he earns interest from his investments in France. Fred returns to UK due to his ill health, 11 months after his arrival in Australia. The question to be determined here where he should be considered as an Australian citizen for the purpose of taxation or not. It is relevant here to look into the term resident as has been defined under subsection 6(1) of the Income Tax Assessment Act, 1936. According to the provision under the subsection of this Act, a person, who resides in Australia, would be deemed to be an Australian resident if: He has a domicile in Australia He has been in Australia for a period of more than 6 months unless the Commissioner is satisfied that: He does not have intention to take up residence in Australia and He has a place of abode outside Australia (King 2016). Case law: Reid v. The Commissioners of Inland Revenue (1926) In this case it was held that the things which are to be considered for determining whether a person should be considered to be a resident or Australia or not are the quality of their presence and time in Australia (Harding 2012). Behaviour of individual whilst their stay in Australia The behaviour of individuals whilst their stay in Australia is an important factor to be considered for determining whether they should be treated as a resident of Australia or not. If the behaviour of individuals do not change during their stay in Australia and their behaviour is more or less same before their arrival in Australia, then will be considered to be resident of Australia for taxation purpose (Mares 2012). Business ties The factor that a person enters Australia for setting up a business in Australia would be an important factor for determining whether he is a resident of Australia or not. If the person stays for a long time in Australia for establishing a business, he would be considered to be an Australian resident for the purpose of taxation (Dirkis 2012). In the instant case, Fred has arrived in Australia for business purposes. His intention is to establish a branch of his company in Australia. He is himself not much aware of the time required for establishing a branch of his company and he has taken a property on lease in Melbourne for a period of 12 months which may be extended according to emerging circumstances. Moreover, his daily behaviour is similar to his behaviour before his entering into Australia. He has been in Australia for a period of 11 months and he has gone back to UK due to his ill health. He is again required to come back to Australia for fulfilling the business purposes. Under the provisions of the relevant statute and under the prevailing circumstances, he should be considered to be a resident of Australia for taxation purposes. Ordinary income Californian Copper Syndicate Ltd v Harris In this case it has been laid down that when investment owner wants to realize the investment and gets a price higher than the price through which he has acquired it, then the excess of price is not considered to be a profit to be assessed for income tax purposes. But if an owner of a security wants to realize it or convert it, then the excess values obtained may be assessed for the purpose of income tax if it can be shown that the act done by that person is truly for the purpose of doing business (Kheng 2015). There is a thin line of difference between these two classes of cases, and every case has to be determined according to its facts and circumstances (Tiley and Loutzenhiser 2012). Scottish Australian Mining Co Ltd v FC of T In this case, 1771 acres of land was acquired by the taxpayer between 1863 and 1865 mining coal in the property. In 1924, the coal got exhausted and then the taxpayer started to prepare for subdivision and sale of the land. He built some roads, constructed a railway station, gave lands to churches and schools and kept aside some land for parks. The Court took the view that the realisation of the land through the subdivision of land could not be considered as a profit making business scheme. The land was no more viable for carrying out the coal mining and the steps were taken by the company for realising the land. Thus, the companys intention was not to get engaged in the business of selling land. Hence, the Court held that profits acquired out of the sale of the land could not be assessed for the purpose of income tax (Scottish Australian Mining Co Ltd v FC of T, [1950]) In this regard, William J. said the following: It is impossible, I think, to hold that the appellant was engaged in such a business or profit-making undertaking or scheme prior to 1924. The crucial question is therefore whether the facts justify the conclusion that the appellant embarked on such a business or undertaking or scheme in 1924. The facts would, in my opinion, have to be very strong indeed before a Court could be induced to hold that a company which had not purchased or otherwise acquired land for the purpose of profit-making by sale was engaged in the business of selling land and not merely realising it when all that the company had done was to take the necessary steps to realise the land to the best advantage, especially land which had been acquired and used for a different purpose which it was no longer business like to carry out. III. FC of T v Whitfords Beach Pty Ltd In this case, 1584 acres of land was purchased by the taxpayer company (Whitfords) so that fishing sacks on a beach could be accessed by the fishermen who were shareholders of the Company. The Company had no intention to make profit at the time when the company was formed or at the time land was acquired by the company. In 1967, the companys shares were transferred to three development companies. The intention of the development companies was to develop the land and accordingly they altered the constitution of the company. They started working for the development of the land and sold the land. The High Court observed that land has been acquired by the development companies for the purpose of doing business and in pursuance of a profit-making scheme. The venture was truly commercial and therefore any income generated form the subdivision and sale of the land would not be exempted from assessment for income tax purpose. Thus, the High Court held that the profit acquired by the development companies would not considered to be realization of the asset and would be assessed for income tax purposes (FC of T v Whitfords Beach Pty Ltd, [1982]) Statham Anor v FC of T In this case, the Court observed that the main question which was to be determined was whether subdivision of a land amounted to a mere realisation of asset or whether it amounted to a land development business carried out by the owners of the land for the purpose of generating income out of the subdivision and sale of the property. In this case, the Court took a view that the farming land was subdivided and sold for realisation of asset and hence the profit acquired out of such subdivision and sale of the land would not be assessed for the purpose of income tax (Statham Anor v FC of T, [1989]) Casimaty v FC of T In this case, a farming property comprising of 988 acres of land was acquired by a taxpayer from his father. A further 40 acres of land adjacent to it was purchased by the taxpayer subsequently in which he established his homestead. In the subsequent years (around 20 years), he used the property for primary production. But, as his health got deteriorated and his debt got increased, he subdivided the property and sold a large portion of his property. In the period between 1975 and 1993, eight separate subdivisions were carried out. The taxpayer constructed several roads, provided sewerage and water facilities to the relevant blocks. The boundaries were also fenced by the taxpayer (Obst and Hanegbi 2016). The Commissioner sought to assess the income generated from such subdivision and sale of the property for income tax purpose as he was of the view that the taxpayer was conducting a business of subdividing and selling land. The Commissioner observed that the taxpayer had a profit making scheme while conducting such business. An appeal was filed by the taxpayer in the Court. It was held by the Court that the subdivision and sale of the land represented the realisation of asset and the profit out of the sale of the land could not be assessed for the purpose of income tax because he was not carrying out of a business. He was using the land for residential purpose and for the purpose of primary production. Thus, the income generated from the sale of the land was not considered as a profit made out of the conduct of a business and hence he was exempted from paying tax (Casimaty v FC of T, [1997]) Moana Sand Pty Ltd v FC of T In this case, it was held that if a venture involves dual purpose, then if any of the purpose is profit making, then the profit would be assessed for the purpose of income tax. In this case, a land was purchased by the company, Moana Sand Pty Ltd. for the purpose of conducting the business of selling sand on land and then to keep the property under their occupation until they get a good price for the lands subdivision. It was held that the amount which was received on compulsory redemption less the costs incurred on acquiring the land would be assessed for the purpose of imposing tax (Moana Sand Pty Ltd v FC, [1988]) VII. Crow v FC of T In this case it was observed that when various properties were purchased and were subsequently subdivided and sold, there was a repetition in the transactions involved. Moreover, the transactions were being carried out in a systematic way and resembled characteristics of a continuing land development business. Therefore, it was held that the profits acquired out of such transactions would be assessed for imposing tax (Crow v FC of T, [1988]) McCurry and Anor v. FC of T In this case, the Federal Court observed that if the acquisition of a property is done in pursuance of a business dealing with a motive to develop the land and sell it afterwards, then such acquirement of property could not be considered as an investment and the profits out of the development and sale of the property would be assessed for the purpose of income tax. In these kinds of cases, the main or the dominant purpose of the scheme would be an important factor to determine whether the acquirer had a profit making scheme or not. In this particular case, the factor of intention to resell the property was a dominant factor to determine that the acquirer did not have an intention to realize the asset but intended to enter a profit making scheme. Moreover, in this case, the money which was used for the purpose of acquiring the land was borrowed money. From this fact, the Court inferred that there was a high possibility of reselling the land and hence the profit which would be generate d from such resale would not be considered as a realization of asset and would be assessed for the purpose of income tax (McCurry Anor v FC of T) Reference List Casimaty v FC of T [1997]ATC 97, p.5135. Crow v FC of T [1988]ATC 88, p.4620. Dirkis, M., 2012. '... Nowhere man sitting in his nowhere land': The continuing saga of cross border arbitrage. Revenue Law Journal, 22(1), p.88. FC of T v Whitfords Beach Pty Ltd [1982]CLR 150. Harding, C., 2012. Who is a resident of Australia?. Concise Collection of Tax Fundamentals, A, p.181. Kheng, T.K., 2015. 24. Revenue and Tax Law. significance, 4, p.7. King, A., 2016. Mid market focus: The new attribution tax regime for MITs: Part 1. Taxation in Australia, 50(10), p.590. Mares, P., 2012. Temporary migration and its implications for Australia. Papers on Parliament, (57). Moana Sand Pty Ltd v FC [1988]ATC 88, p.4897. Obst, W. and Hanegbi, R., 2016. Small-Scale Property Development: GST Implications. Adelaide Law Review, Forthcoming. Scottish Australian Mining Co Ltd v FC of T [1950]CLR 81, p.188. Statham Anor v FC of T [1989]ATC 89, p.4070. Tiley, J. and Loutzenhiser, G., 2012. Revenue Law: Introduction to UK Tax Law; Income Tax; Capital Gains Tax; Inheritance Tax. Bloomsbury Publishing.

High Acres Landfill free essay sample

Moreover, the organization must also have a strategic capacity planning to ensure that it would meet future demands and would not affect the long-term commitment with consumers. Likely, does the organization have the design and effective capacity. One example of a company that ex. bits an excellent strategic capacity planning is the High Acres Landfill in Fairport New York. The landfill was first opened in public during 1 971 at a 21 8-acre diameter. Before, the landfill receives roughly 3,000 tons of waste per day and has only 27 employees.Now, known to be owned and controlled by the Waste Management Inc. The landfill operates approximately on a 1,000-acre site and is focused on sustainability through recycling and renewable energy production. The landfill is being funded by fees paid by households who gave away their trashes. Modern landfill works in a systematic process. The management first digs a hole-?like a tub-?and wastes are being dumped there with daily cover of soil of about 6 inches. We will write a custom essay sample on High Acres Landfill or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page When the hole is eventually filled and exhausted, now forms a hill, the landfill is being planted with grass.The site is usually converted into scooper. Within the said park are recreational activities. As times goes by, the piled wastes decompose and emit a methane gas that is somehow harmful to the environment. That is why, the Waste Management Inc. Ensures that top, bottom, sides and every layer of waste dumped into the landfill are guarded by nonprogrammable liners. The liners serve to avoid leakage of a harmful toxic called lactate (produced by chemicals, heavy metals, etc. ) to the groundwater. Management is also capturing the methane gas, processing it, and turning it into clean natural gas.The said methane gas goes through a vacuum, being cooled, converted and mixed with other chemicals that will later on result to electricity for thousands of household nearby. Now, the trash becomes power. Though at first, people in Fairport, New York considered the construction of landfill as a bad thing, dirty and unpleasant to the community, a visit in the landscape will eliminate the misconceptions. As to say, the landfill itself is free of odor, except maybe when there is an arrival Of truck in the dumpiest loaded with wastes.This kind of system is not only beneficial for he community, but also for the environment. Of course, the construction and operation of High Acres Landfill and Recycling Center are still subject to state regulations to guarantee that what they do is safe for the community and maintains the sustainability they are saying. As to say, Waste Management Inc. Has an excellent strategic capacity planning. Coming up with this big thing is exceptional, turning those wastes into power. I just hope Philippines has this kind of system that can help not only preserve the wellness of nature, but also make a new one.

Lumpy Essays - Free Essays, Term Papers, Research Papers

Lumpy Essays - Free Essays, Term Papers, Research Papers Lumpy How did we meet you ask? It wasWell about 3 years ago give or take some months when I had first started school at Applecroft Academy. I remember how awkward he was when he walked into the classroom on the first day of class. IAll remember thinking was that he wasn't going to survive the year here, and i was almost in tears laughing thinking about it. This school was going to chew him up and spit him out. Applecroft Academy for the exceptionally talented. This is where I went. It was the most prestigious art school in all of Ggreat Bbritain. From a young age I i was told this was the place to be, this was the place to work hard to get into. This school picked only the select few, whose families had bred their children in the few prestigious bloodlines left in englandYou needed to be a certain way to get into Applecroft. You had to come from a certain class and economic background. My parents were extremelyvery very influential in my town., Iin fact, my father was the mayor and my moth er had one of the hottest restaurants aroundwas the Hottest chef in town. Now i look back on it, I matched every requirement to getI guess i was a shoe in into the academy, but this kid, tThis outsider. I would forever be confused as to how he got into this school. We called him Llumpy from after about a week an early onset at the school. He was tremendously...large to say the least. He was very overweight and walked with a bit of a waddle. He fat, and came into school so disheveled every day. His uniform was dirt stained and untucked, and his hair was a matted mess. Neither hair nor clothes looked as if itd been washed in weeks. He wasnt Bbritish like everyoneanyone else at the school. To be honest, I i never did find out where exactly he came from. OurMy weirdly awkward relationship started with him one blustery autumn morning out when we were out on the football pitch. Now not to brag, but at this school I wasam very well known for my football abilities. I could rainbow it over anyone's head. Do you think you could teach me how to play? He mumbled as he sautered over to me. He kept his hands in his pockets and his head down. I never learned how to back home. I...I...um well, I stammered tried to hold back my laughter, You know I dont like you right? Can you even dribble?He came up to me and mumbled asking if I could teach him to play. I dont like you, and youre not my friend. I hope you know that. I said to him. He mumbled something else inaudible and stared down at his feet. Hey are you brothers with Lumpy the dunce now? yelled my nemesis Malcolm Terris. He was a firsty like myself, meaning we were both freshman. Our families hadve been rivals for generations I guess, and that hatred has carried over even to now. Malcolm ran over to us laughing. You really are the lowest of the low,. he chuckled to me as he pulled out his phone. He snapped a picture, and then shoved Lumpy to the ground. Still cackling like a hyena, he gave a fake yell. Oh my god I nearly lost my arm in his fat. I walked up and stood threeabout 3 inches from his face looking dead into his eyes. I told him. All this shit youre talking is going to be all the more funny when Ii teach him to beat your arse. I shoved him back, Now let's play some ball why don't we. I walked back and held my arm out for Lumpy to take. This doesnt make you my friend. I hope you know that. I said to him. He mumbled something else inaudible and smiled slightly. But I will teach you to play. From that day on Lumpy stuck to me like some bad jam. I hated it. Stupid fat oafAmericans. I tried to train him, and get him in as best shape as possible, to no

Transform an Organisation into a learning organisation Essay

Transform an Organisation into a learning organisation - Essay Example What is really meant by this definition has usually been clarified by offering a list of the various elements of a learning organisation. In other words, a learning organisation is defined via the existence of organisational conditions that favour learning per se. NORDEF is a Defence communication provider; it began making equipment for strategic defence communications systems in Australia in 1988. The company has come a long way since initial conception, remaking itself as a major defence communication provider, a change that hasn't gone unnoticed. NORDEF was recently called the poster boy for companies making the transition into the new economy. Major changes began at NORDEF when James Plant, the company's current president and chief executive, took office in 1997. He saw that the marketplace of defence communications was shifting from a traditional line based technology to sensor to shooter, or satellite based systems. The trick was figuring out how to speed up the process of getting new products and services into the defence market so NORDEF could keep ahead of the fast-paced defence orientated procurement world. In the past, it often took as long as 10-15 years to complete a research and procured developed project to actual in-service us age. Pedler, Burgoyne and Boydell's (1991) model of a lea... Processes for Transformation The literature regarding learning organisations is largely prescriptive in nature and proposes how organisations should be designed and managed in order to promote effective learning. Pedler, Burgoyne and Boydell's (1991) model of a learning organisation is seemingly the most penetrative of the competing models and probably has therefore become the most popular and widely referred-to model in recent literature. This is the area where theory building has clearly reached the point of synergetic models. There are 11 characteristics of a learning organisation identified in this model and even though these traits are organized differently, they also appear as similar ideas to the five main disciplines': mental models, shared vision, personal mastery, team learning and systems thinking -- which form the foundation of the learning organisation' according to Senge (1990). According to Pedler, Burgoyne and Boydell (1991), learning approaches to strategy and participative policy-making are closely connected to policy- and strategy-forming processes referring to the sharing of involvement in these processes. Information systems, formative accounting and control systems, internal exchange of information and reward flexibility are elements within the organisation that may either be a help or hindrance to learning. Equally important factors are enabling structures with loosely structured roles and temporary departmental and other boundaries which create opportunities for individual and business development. The ability to learn by benchmarking in external relationships by using boundary workers and to promote inter-company learning by engaging in a number of

The Brain All You AreIs Here Essay Example | Topics and Well Written Essays - 500 words

The Brain All You AreIs Here - Essay Example Through the use of fMRI, which is a non-invasive scan as compared to the X-ray, brain tumors are detected. It can also detect brain activities such as blood flow which is helpful recognizing brain activity according to the article. The article also suggests that the prefrontal cortex contains the sense of â€Å"self† in the young child. But as people mature, this â€Å"self† maybe located in different regions of the brain especially when higher order thinking skills are involved. Synapses also play a crucial role in brain development since they are points of contact during the exchanges of neurons firing to one another. These synapses grow or develop inside the brain of a fetus. Long-term memories are believed to be stored in the hippocampus ( part of limbic system) which is not yet fully developed on a child. Likewise, the amygdala can also hold â€Å"highly emotional memories† ( The Mind,p.12). Interestingly a research made by the NIMH in Maryland reveals that is during puberty period that the brain experiences another round of growth. The basic functions as well as sensory processing usually develops first in the extreme back and front portions of the brain. Next to develop in the parietal lobes of the brain are language functions and spatial orientation. This is also the reason why curriculum in the educational system is attuned to the level of development of the brain. Students in lower levels cannot process higher thinking activities unless their brain is developed. Last to develop is the prefrontal cortex where most decision making are processed. This meant weighing alternatives , making short term plans or even checking one’s self on e thical conduct is involved. Indeed, such complex mental functions can only be given to mature individuals. This just attests to the fact that people’s brain gradually develop and mature through adulthood. Aside from experiencing development, certain

D22 Essay Example | Topics and Well Written Essays - 250 words

D22 - Essay Example Learning is individual in a group setting. The Kids’ Choice Academy (KCA) provides the children with ample opportunities to play outdoors where there is sunlight and fresh air. Outdoor activities nurturing the physique of the children is no less important than the indoor education and exercises of the mind, so there should be equal emphasis on both in an ideal school for children. The classrooms are capacious, well-lit with natural sunlight, and have plenty of practical exercises and activities that are very interesting, engaging, and constructive for the children. At Bambini Creativi, there is enough space to dedicate particular portions to specific activities; art studio, water exploration, and food investigation lab to name a few. Of the three institutions, Bambini Creativi is the best for children because it tends to provide children with insight into different sorts of professions at a very preliminary stage so that they start developing skills in the field of their inter est right from the start. The other two schools are also good but Bambini Creativi takes the