The Debate On Abortion And Gun Control - 1604 Words

Since politics has existed, many controversies have come to surface and are still relevant. These public disputes have no limit, ranging in cases from domestic to international. Opinions are always expressed towards the activities associated with the governance of a country or other area. This especially applies to the debate or conflict among individuals or parties in hope of achieving power. Dealing with politics there is always a side that agrees and disagrees, thus developing the debate. Two of the most domestic controversial political topics are abortion and gun control. As for international there is terrorism. These three topics have been ongoing debates for some time. Everyone’s opinion on political controversies can be based on†¦show more content†¦People who oppose this opinion, called opponents usually identify themselves as pro-life. Opponents assert that a human life begins at conception, so to seek abortion is equivalent to killing an innocent child. Addi tionally, opponents imply that abortion inflicts pain on the unborn child which is unfair for parents who desperately wish to adopt children since they cannot conceive biologically. Surprisingly, there is an even amount of people on both sides of this topic, but there are more proponents than opponents by only 2%. Being a female in today’s society, I personally do not counsel abortion but it should available for women who want it. Abortions can be very unfortunate, but women should have the right to receive one despite others views about it. Actually, studies show that only 52 percent say they know someone who has had an abortion (Traister). There are far bigger issues to worry about than whether if a woman wants to keep her child or not. Essentially, nobody should be telling anybody how to live their life. I do not agree with extremists against abortions because they harshly judge women who get abortions, calling them â€Å"killers†, or telling them they will go to hell. Everyone makes mistakes and we are all not perfect. Additionally, there can be many reasons behind why a woman wants an abortion such as the fear of transmitting STD’s, living in an abusive house or dangerous area, birth defects, being raped, or not being

Sample Resume Vacation Rental Management Agreement

Historic Key West Vacation Rentals VACATION RENTAL MANAGEMENT AGREEMENT This Agreement is made this day _______________, 20______ between, Historic Key West Vacation Rentals, 425 Eaton Street, Key West, Florida, herein referred to as Agent and ______________________________________, herein referred to as Owner(s) PREFERRED MAILING ADDRESS: _________________________________________________________ PREFERRED PHONE: __________________________________________________________________ PREFERRED EMAIL ADDRESS : ___________________________________________________________ LLC OR ORGANIZATION NAME (if applicable): ______________________________________________ Designation of the Agent and Owner(s): Agent is hereby designated as the Exclusive Agent and representative of the Owner(s) for the purpose of managing, renting, leasing, settling disputes, evicting, collecting/disbursing funds and signing for the account of the Owner(s), the following described Property in the City of Key West, County of Monroe and the State of Florida. Property Address and Preferred Name: _____________________________________________________________________ DUTIES OF AGENT, OWNERS, REVENUE, RENTAL RATES AND CONDITIONS Term: Subject to the terms contained in this Agreement, Owner hereby agrees to engage Agent as the rental manager for the property and Agent hereby agrees to accept such engagement, for a term beginning ______________________ and to terminate _______________________ (InitialShow MoreRelatedBusiness Plan12716 Words   |  51 PagesSandrine Bouchet Description of Business: This Company will cater to the need of people age 55 and over who want the flexibility in traveling by groups or individually. Services will include a web site where customers can create their own customized vacation package or choose from the pre-set travel packages of the week and chat with people who are also interested in traveling with them. 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Bus 405 Tax Planning Homework Free Essays

HONG KONG SHUE YAN UNIVERSITY BUS 405 TAX PLANNING Homework 2 Question 1 Mr. Herbert Lee, a Singaporean, is being offered a job from a U. S. We will write a custom essay sample on Bus 405 Tax Planning Homework or any similar topic only for you Order Now based company, Gateway Corporation. According to the proposed employment contract, Mr. Lee will have to meet the management team in the US and sign the contract there. His job is to oversee and supervise the operations of the Corporation’s various affiliated companies in the Far East region, including Hong Kong. He is expected to travel extensively in the region but for convenience purposes, he will be sent to and be accommodated in the office of Gateroom Ltd, a wholly owned subsidiary of Gateway Corporation in Hong Kong. No contract is to be signed between Mr. Lee and Gateroom Ltd but it is agreed that Gateroom Ltd will provide all administrative support to Mr. Lee especially when he stayed in Hong Kong to perform his duties. Gateroom Ltd will charge back its administrative costs (including travelling and telephone costs) to the US parent in respect of its support given. Mr. Lee is required to report directly to the US parent in respect of the operation performance of respective companies in the region. His salary will however be paid in Singapore dollars into his bank account in Singapore. Mr. Lee understands that Hong Kong taxation system is limited by territorial ambit and he is concerned about the Hong Kong tax implication of his employment income under the new offer. He approached you for advice with his expected travelling schedule as below: 15. 5. 2011Hong KongArrived at Hong Kong and reported to Gateroom Ltd 5. 6. 2011 – 7. 6. 2011SingaporeTo attend meetings and seminars 1. 8. 2011 – 30. 8. 2011ChinaTo attend meetings and conferences 1. 11. 2011 – 18. 11. 2011IndonesiaTo attend meetings 30. 12. 2011 – 23. 1. 2012ThailandTo attend meetings and vacation leave (leave days of 10 days) Required: Explain briefly the Hong Kong tax system in relation to income from employment, and advise Mr. Lee on his Hong Kong salaries t ax position in respect of his new employment income. Question 2 Mr Leung, the managing director of one of your clients, Global Trading Limited, came to your office. He was concerned about restructuring his own salaries package, and that of the other employees. He wanted to ensure that all fringe benefits provided by the company were to be provided in a tax efficient manner, i. e. to minimize the salaries tax liabilities of the employees but at minimal costs to the company. Required: a) Explain to Mr Leung the extent to which fringe benefits are subject to salaries tax in Hong Kong with reference to the relevant statutory provisions and general principles. According to Section 8(1A)( c), the income can be excluded from services rendered outside Hong Kong if taxplayer is chargerable to tax in the country in which services are rendered, and tax of substantially the same nature as salaries tax in Hong Kong has been paid in respect of the income attributable to the services rendered in the country. The income is fully exempt if service are rendered in HK during visit not exceeding 60 days and the income on which tax has been levied in the Mainland will be exempt from salaries tax. According to Section 8(2)(j), income fully exempt if present in Hong Kong for not more than 60 days in that Y/A and 120 days in 2 consecutive Y/A. According to Section 8(2), Accrued benefit received under a MPF scheme in respect of employer’s mandatory and voluntary contribution and sum withdrawn from other recognised retirement scheme. And Pension attributable to service rendered outside Hong Kong. (b)Advise him how to provide the following fringe benefits to the employees of the company in a tax efficient manner: (i)a domestic helper (ii)low interest loan (iii)club membership (iv)education fee of child How to cite Bus 405 Tax Planning Homework, Essay examples

Mediation Effect of Tqm Technical Factors In Excellence Management Sys

Questions: Research each term using the DWC Virtual Library and sources from the recommended readings. Explain how each term is used by managerial accountants in the business environment. Provide an example in your own words for each definition. Answers: Definitions and Examples: 1) Activity-Based Costing Activity-Based Costing is considered as the methodology of costing, which helps in recognising the activities of the organisation and allocated specific cost for each of the activities. Example: Figure 1: Example of Activity-based Costing (Source: Zhang, Hoque Isa, 2015) 2) Balanced Scorecard The balance score card is associated with the management and strategic planning system, which is extensively used in the industry or business government, especially, in the non-profit organisation. Example: Some of the factors are associated in presenting the examples of Balance Scorecard. These factors are Finance, learning and growth, internal business process, and customer. 3) Certified Management Accountant Certified Management Accountant is a designation provided to a specific person who demonstrates the assimilations of mixed expertise and financial accounting to add value to the strategic management process. Example: The certified accountant who helps in the decision making process regarding the financial aspects of the organisation. 4) Continuous Improvement The continuous improvement is considered as an ongoing process for improving the process, products, or services of an organisation. Example The continuous improvement can be two types, for instance, incremental improvement and breakthrough improvement. 5) Cost-Benefit Analysis The cost-benefit analysis is a process undertaken for analysing the business decisions. Example The cost-benefit analysis process can be associated in time of undertaking the relevant cost related actions to add value to the business profitability. 6) Cost Drivers Cost drivers is taken into account as a factor that contributes the expenses of business operations. Example: Figure 2: Examples of Cost Drivers and Variability (Source: Rothaermel, 2015) 7) Cost of Goods Manufactured The term refers to the costs that are needed to be invested while manufacturing of the goods or services. Example The costs involved in the manufacturing process are specifying the costs of labour, raw materials, delivery charges, packaging, and machinery costs. 8) Cost of Goods Sold COGS is facilitating the direct selling of the goods by an organisation. Example Figure 3: Example of COGS (Source: Fan Liu, 2015) 9) Direct Costs The direct costs are referring the costs involved with the expenses of materials, labour charges, and other process of the production house. Example The direct labour charge, commissions of the materials, manufacturing supplies, and piece rate wages are the direct costs. 10) Direct Labour The labour associated in the maintenance, administrative, and other service departments are termed as Direct Labour Example People who are manufacturing the foods or services and maintaining the activities of the organisations are considered as the direct labour of an organisation. 11) Fixed Costs The constant and fixed costs involved in the companys production are considered as the fixed costs Example Examples are the rents, loan payments, and insurance premium. 12) Indirect Costs The costs that are not directly attached to the accounting factors for any project or activity are termed as indirect Costs. Example Costs of the project, functions, facility or products 13) Indirect Labour Indirect labours are specifying the spent hours on any particular activity or project, which has not been traced previously. Example Purchasing staff, Production Supervisor 14) Just-in-Time (JIT) Production System The strategy is mainly used in increasing the efficiency and decreasing the amount of wastages by receiving the quality amount of goods as per the requirements. Example Figure 4: Example of JIT production (Source: Chen Sarker, 2015) 15) Opportunity Costs Opportunity cost is determining the alternatives during the time of selecting any alternative. Example Figure 5: Example of Opportunity Costs (Source: Garciaà ¢Ã¢â€š ¬Ã‚ Castro Aguilera, 2015) 16) Period Costs The period costs are associated with the selling functionalities of the business by determining the administrative purposes. Example Selling expenses, depreciation expense, advertising expenses 17) Product Cost The product cost is generating the idea of the costs associated during the manufacturing of any product. Example Raw materials, factory depreciation, labour charge 18) Sunk Cost Sunk Costs are referring to the costs that have been incurred and cannot recover. Example Future costs, prospective costs 19) Total Quality Management (TQM) The approach of the management in determining the long-term success through achieving the customer satisfaction is considered as Total Quality Management. Example Figure 6: Example of TQM (Source: Calvo-Mora et al. 2014) 20) Variable Costs The costs involved in the production volume are considered as variable costs. Example Direct Materials, Commissions, Piece rate Labour References Calvo-Mora, A., Ruiz-Moreno, C., Picn-Berjoyo, A., Cauzo-Bottala, L. (2014). Mediation effect of TQM technical factors in excellence management systems.Journal of Business Research,67(5), 769-774. Chen, Z., Sarker, B. R. (2015). Optimisation of multi-stage JIT production-pricing decision: centralised and decentralised models and algorithms.International Journal of Production Research,53(20), 6210-6230. Fan, Y., Liu, X. K. (2015). Misclassifying Core Expenses as Special Items: Cost of Goods Sold or Selling, General, and Administrative Expenses?.Contemporary Accounting Research, Forthcoming. Garciaà ¢Ã¢â€š ¬Ã‚ Castro, R., Aguilera, R. V. (2015). Incremental value creation and appropriation in a world with multiple stakeholders.Strategic Management Journal,36(1), 137-147. Rothaermel, F. T. (2015).Strategic management. McGraw-Hill. Zhang, Y. F., Hoque, Z., Isa, C. R. (2015). The Effects of Organizational Culture and Structure on the Success of Activity-Based Costing Implementation. InAdvances in Management Accounting(pp. 229-257). Emerald Group Publishing Limited.