Diplomacy Gameplay Article Example | Topics and Well Written Essays - 750 words

Discretion Gameplay - Article Example eos, Cineplexes, and TV promotions, where pluralistic universes and different authenticities are caught to the uttermost in computerized derides and allegories (Potter 2002, pg. 34). Youngsters today are completely loose with the activity of such made universes, created veracities, and de-focused selves, since their relative experience is generally through the de-focused, hyper-genuine environmental factors of computerized PC frameworks. Strategy is a seven-player prepackaged game that is gotten from the extraordinary endeavors of the significant European impacts during World War I. The countries play in this game are: England, France, Germany, Russia, Italy, Austria-Hungary, and Turkey (Jonathan et al. 2004, pg. 44). Game Board: The board contains seventy-three flanking locales and each player starts with pieces in lieu of military units in their local terrains. Thirty-five of the seventy areas on the board are portrayed as â€Å"supply countries†. The goal of the game is to oversee eighteen of the thirty-five flexibly centers. A player will at that point have loads of pieces on the board as he/she has gracefully focuses. Pieces: They are connoted as one of two significant sorts of military units: state armies and armadas. Armadas are allowed to go across waterways and coastline areas, simultaneously as military can move onto any neighboring district. Both of these units have identical force in the game. Activities and Orders: On each spring or fall turn, a piece can be controlled to do the accompanying activities: move, hold or backing. A move request will ship a piece from one area to a nearby region. A hold request will keep the piece in it current area. A help request will help another piece that is moving starting with one district then onto the next alongside the piece doing the help request. This guide permits the moving piece to possess an area during conditions of contention. Ongoing interaction: A straight on â€Å"game of Diplomacy† connects with a discussion time during each spot of around thirty minutes where players

Society’s Perception of Affirmative Action Free Essays

I both concur, and can't help contradicting what the writer is stating in this article. He begins by saying that our odds of succeeding are impacted by the age of our family that preceded us, and by our system of companions and colleagues. He applies the term â€Å"social capital,† to this. We will compose a custom article test on Society’s Perception of Affirmative Action or on the other hand any comparable subject just for you Request Now He at that point proceeds to state that the administration needs to assume liability for guaranteeing that everybody has an equivalent open door find a new line of work, be acknowledged into a college, or climb in their organization. The following five passages are spent contending against â€Å"color-dazzle absolutism,† that is, the possibility that we ought to disregard race by and large. To this point in the article, I can't help but concur. I accept most discerning reasoning individuals gain from their folks, more seasoned kin and even their more distant families. They see the mix-ups that their families made and need to improve. In my family for example, I am the most youthful of six kids. My folks experienced childhood in cultivating networks and had next to zero training. I was the first in the family to go straight through secondary school and graduate. Just the four most youthful of six kids got a secondary school recognition or proportional, and just myself and one of my siblings has had any instruction past that. I consider this to be a characteristic advancement that takes a few ages. A portion of my more established kin didn't see the estimation of training, or of arranging your future and defining objectives. While I saw the missteps they made, it took me quite a while to understand that my prosperity was subject to defining objectives, and the moves I made to accomplish them. I likewise concur with the creator statement that society can't be totally visually challenged. We don't have to imagine that we are not unique, we have to acknowledge and grasp each other’s contrasts. We have to perceive and regard the each other’s societies. Shading and race will perpetually be utilized, similarly as stature and weight are utilized to depict individuals. There is nothing amiss with recognizing our disparities, as long as we don't see those distinctions as negatives. I need to differ with the rest of the article. He has disapproved, obviously, to the recognition that blacks should be given particular treatment to make a level of progress. I accept that he is contending that governmental policy regarding minorities in society is belittling to blacks, yet what he ought to be contending against isn't governmental policy regarding minorities in society, yet white society’s impression of governmental policy regarding minorities in society. Utilized as it was expected, governmental policy regarding minorities in society doesn't give minorities particular treatment, it offers them a chance to contend with different candidates of equivalent capabilities. Human instinct being what it is, openings don't constantly introduce themselves exclusively on account of a people aptitudes, capabilities, or perseverance. I as of late read that a high level of positions are filled not through paper promotions, or selecting offices, yet through verbal. The best spot for managers to search for new representatives is frequently from their ebb and flow workers. On the off chance that this is valid, at that point except if your work place is as of now racially different, the greater part of your recently recruited employees are probably going to originate from comparative racial or ethnic foundation as most of your workforce. Breaking this cycle requires a cognizant exertion. I accept this is the situation in sorted out work associations. Maybe there is no cognizant exertion to keep blacks or minorities out, yet a longing to get one’s loved ones in, with the goal that they also may appreciate the advantages of a great job. I trust I profited by governmental policy regarding minorities in society when I joined the association apprenticeship program. Had it not been for the constrain applied on associations to expand, there is little uncertainty in my psyche that someone’s child or nephew would have gotten that position. What's more, that individual would no doubt have been a white male. The goal of governmental policy regarding minorities in society is to even the odds, not to tilt it toward minorities. In the event that it is inappropriately utilized, we should not accuse the program; we should accuse the individuals that are overseeing it. Colleges ought not bring down guidelines, however urge scholastically qualified minorities to apply and bolster programs that help increment the pool of qualified candidates. While the facts confirm that a people achievement relies generally upon that people own drive and self assurance, history has instructed us that things won't show signs of improvement without some administrative mediation. The most effective method to refer to Society’s Perception of Affirmative Action, Papers

The Virtues of Character According to Aristotle - Literature Essay Samples

In the Nicomachean Ethics, Aristotle describes virtues in two types, one of character and another of thought. Virtues of character include things like bravery, temperance, and generosity, while virtues of thought include wisdom and prudence. In this paper, I will focus on the virtues of character and give a careful account of Aristotle’s views based on the reading of the Nicomachean Ethics. According to Aristotle, the possession and exercise of the virtues of character are necessary for happiness. In other words, one can achieve happiness by being and doing good. By happiness, Aristotle is talking about the highest end and the best good for humanity. Aristotle believes that all human activities are directed towards certain ends or results, which we consider good. For example, we practice medicine to achieve health and generalship to achieve victory. Among the ends, some are instrumental ends which people attain for the sake of further ends. The further ends are therefore considered ruling and superior relative to the instrumental ends. Aristotle states that there is one end that is pursued not for any further end but for its own sake. This end is superior to any other end and is complete and perfect in itself. It is considered as the best good for humanity. Aristotle indicates that this highest end and best good is agreed to be happiness. After establishing happiness as the highest end for humanity, Aristotle explains that the virtues of character are necessary for happiness because happiness depends on the possession and the exercise of them. Aristotle demonstrates this relationship between virtues and happiness by using the function argument. Aristotle believes that everything has a function and virtues are what cause the thing to perform its function well. For example, the function of eyes is seeing. Then, the virtue of eyes enables us to see well. According to Aristotle, the special function of human beings consists in the activity of the part of the soul that expresses reason. In other words, human function is living a life of rational activities. Human virtues are therefore what allow human beings to exercise our soul well. They enable us to do well and live well. Therefore, happiness, which implies living well and doing well, is an activity in accord with virtues. In this way, virtues of character promote or co nsist part of human happiness. For example, temperance is a virtue of character that enables us to eat and drink at an appropriate amount. This promotes our health, which is instrumental to achieving happiness. Also, Aristotle emphasizes that happiness is an activity and therefore consists in not only the possession but also the exercise of virtues. Aristotle argues that the mere possession of something implies a state, which sometimes may achieve no good. For example, people can never achieve happiness when being asleep or inactive. Therefore, happiness is achieved not by the mere possession of virtues but by both the possession and exercise of them, just as Olympic prizes are not for the strongest but for the strongest contestants. People attain happiness not only by having the virtues of character but also by practicing the activities proper to these virtues. For example, we should not only have the virtue of temperance but also constantly do activities such as eating and drinking appropriately and healthily. In addition, Aristotle admits that some external goods, like sufficient wealth and a good birth, are still necessary preconditions for attaining happiness because they offer resourc es for the exercise of virtues of character. In addition to a means to achieve happiness, virtues of character, according to Aristotle, are involved in the part of human soul that has feelings. As it is mentioned before, Aristotle thinks there are two types of virtues, virtues of character and virtues of thought. They are different because they belong to different parts of the human soul. Aristotle divides human soul into rational and irrational parts. The part of the soul that has reason in itself is called rational and it is where the virtues of thought, such as prudence and wisdom, occupy. For the irrational parts, there is one part of the soul that is described as vegetative or plantlike. This part is the cause of growth and nutrition, involving with no reason at all. Another part in the soul, which seems irrational but still shares in reason, is known as feelings and appetites. Although feelings are not equivalent to reason, they listen to and obey reason. The virtues of character, such as bravery, temperance, and generosi ty, are involved in this part of soul that has feelings and obeys reason. People with virtues of character show correct feelings, act correctly and follow what reason prescribes. Since reason is obeyed by feelings, virtues of thought are considered ruling and controlling of the virtues of character. To be more specific, Aristotle thinks prudence, the virtue of thought that involves in actions, is closely related to and inseparable from virtues of character. Virtues of character listen to prudence, and they are about having the right feelings and actions in accord with prudence through good deliberation. Wisdom, the virtue of thought that involves in study or philosophical contemplation, is considered superior to virtues of character. Actually, according to Aristotle, wisdom is the best virtue and the activity of philosophical contemplation is happiness itself. Therefore, virtues of character are subordinate to virtues of thought and serve as the means to achieve happiness. Then, Aristotle discusses how virtues of character are acquired. He believes that they are results of habits. People attain the virtues of character by practicing and becoming habituated to them. Aristotle thinks virtues of character cannot be innate for the following reasons. First, if something is by nature, habituation will never bring it from one condition to another condition. For example, a stone is by nature falling downwards due to gravity. If one throws it upwards for many times to habituate it, it would still fall downwards, without changing the original condition. In this way, if virtues of character are by nature, people will not become more virtuous by habituation, and apparently Aristotle does not think that is the case. Therefore, virtues of character are not attained by nature. Second, if something is innate, people first have the capacity for it before performing the activity. For example, senses are innate because we already have senses before exercising them. We do not acquire our senses by seeing or hearing. However, for virtues of character, we first practice them before we acquire them. In other words, we become just by doing just actions and temperate by doing temperate actions. For this reason, virtues of character cannot be innate. Given that they are not innate, Aristotle argues that virtues of character are gained by the repetition of virtuous activities, which is achieved through correct habituation. On the contrary, vices are gained by the repetition of vicious activities. Aristotle also points out that the legislators’ correct habituation of citizens to make them good offers evidence for this argument. Therefore, for Aristotle, it is very important that people always perform the right activities in order to obtain the virtues of character. Next, Aristotle claims that virtues and vices of character are related to pleasures and pains. For example, if a person finds it enjoyable to stand firm against terrifying situation in battlefields, he demonstrates the virtue of bravery, but if he finds it painful, he demonstrates the vice of cowardice. Also, a person who finds pleasure in abstinence is temperate, and a person who finds pain is intemperate. Aristotle gives two reasons why virtues of character are related to pleasures and pains. First, as he concludes before, virtues are about feelings and actions. Feelings and actions always imply pleasures or pains. In this way, virtues are about pleasures and pains. Second, corrective treatments employ pleasures and pains to punish vices and restore virtues. For example, to punish a vicious action, legislators associate pain with this action through sentence or imprisonment and therefore correct this vice. These corrective treatments of manipulating pleasures and pains indicate tha t virtues and vices are related to pleasures and pains. Given that, Aristotle concludes that people with virtues of character seek pleasures and endure pains in a right way and to a right extent, and vices are the opposites. Finally, Aristotle gives a definition of the virtues of character by identifying the genus and differentia. First, Aristotle lists three possible candidates for the genus of virtues of character. Aristotle claims that they must belong to one of the three conditions in the human soul: feelings, capacities and states. Aristotle offers explanations for these three conditions. Feelings are the indicator of pleasures and pains, for example, appetite, anger, fear, etc. Capacities are the capabilities of having those feelings. States are what people have when they are better or worse off due to the feelings of pleasures and pains. For example, when feeling is either too intense or too deficient, people are worse off, and when feeling is intermediate and appropriate, people are better off. Aristotle performs a process of elimination to find the genus of the virtues of character. Aristotle states that virtues and vices of character cannot be feelings, and he gives three reasons for that. Firs t, people are never praised or blamed for having certain feelings. However, they are praised or blamed for having certain virtues or vices. Second, feelings are generated without decisions. For example, people do not decide to feel angry or afraid. However, it does require decisions to perform certain actions proper to the virtues of character. Finally, people are said to be moved by feelings but never moved by virtues or vices. Therefore, virtues are not feelings, though they are relevant to feelings. Aristotle also indicates that they are not capacities either. Similar to feelings, capacities are neither praised nor blamed, but virtues and vices are. Moreover, capacities are gained by nature, but virtues are acquired not by nature but by habituation, as Aristotle discusses before. Therefore, virtues are not capacities. Then, there is only one possibility left: virtues are states. After identifying the genus of virtues of character as states, Aristotle tries to find the differentia, which describes the essence of virtues of character and distinguishes them from other species in the genus of states. In other word, Aristotle is going to answer what kind of states they are. Aristotle introduces the concept of intermediate or the mean between extremes. According to Aristotle, there are two types of intermediate: one is in the object and one is relative to us. Intermediate in the object is the thing exactly equidistant to two extremes. For example, six is objectively intermediate between two and ten because it exceeds two by four and is exceeded by ten by the same amount. However, Aristotle emphasizes that the intermediate concerned in sciences is not objective but relative to us; that is to say, what individuals consider as neither excessive nor deficient for their sake. For example, for the science of prescribing food, six pounds might be the intermediate amount for professional athletes. However, for amateurs, six pounds would be too much, and something less is the intermediate for his sake. Therefore, one acquires a mean state according to what is intermediate for him. Aristotle indicates that, in craft, people consider a good product as intermediate because they think nothing can be added to or reduced from it. If added or reduced, they think it is ruined by being excessive or deficient. According to Aristotle, since craft aims at the intermediate, virtues of character, as something superior to craft, should also aim at the intermediate condition. As he concludes before, virtues of character are about feelings and actions, and feelings and actions admit being excessive, deficient and intermediate. People can have too much or too little of pain and pleasure in particular circumstances that makes them vicious, and intermediate level of pain and pleasure that makes them virtuous. In this way, the intermediate feelings of pleasure and pain are proper to virtues of character. Then, Aristotle gives another reason to show that virtue is a mean between extremes. He states that people can be wrong in many ways but correct in only one way, which explains wh y being wrong is easy and correct is difficult. Therefore, people obtain virtues of character only when they reach the mean, but they demonstrate vices in various ways by being excessive or deficient. Finally, Aristotle concludes that what differentiates virtues of character from other states is that they aim at the intermediate, and they are the mean between two extremes. For example, bravery is a virtue of character. It is a mean in feelings of fear and confidence. Excessive confidence and deficient fear can be called rash, while deficient confidence and excessive fear can be called cowardly. Generosity is the mean in donating and receiving money. The excess is wastefulness, and the deficiency is ungenerosity. After considering the genus and differentia, Aristotle defines virtues of character as the states of a mean between extremes. This mean is relative to us, about feelings and in accord with reason and prudence. In the Nicomachean Ethics, Aristotle views the possession and practice of virtues of character as what promote and consist happiness. Virtues of character are involved in the part of human soul that has feelings, and they are about having correct feelings in accord with reason. They are related to virtues of thought in that they listen to what prudence prescribes and are subordinate to wisdom. They are acquired not by nature but by repetition of virtuous actions through habituation, and they are related to pleasures and pains. Finally, based on genus and differentia, Aristotle offers the definition of virtues of character: they are mean states relative to us between two extremes of excess and deficiency.

Network Security Enhancement Using Software Defined...

Network Security enhancement using Software Defined Networking Technologies Software Defined Networking (SDN) is a pattern of new technologies for permitting more prominent control of how networks work. As opposed to a genuinely static network that must be controlled by exclusive merchant particular protocols, with at times restricted deceivability into the internals of layer 2 gadgets like switches, SDN considers experimentation in enhancing and arranging how the network functions. Furthermore, SDN can be controlled utilizing product server equipment, which can add to the reasonableness and expense reserve funds. The major advantage of Software Defined Networking based technologies is that it separates the data plane and control†¦show more content†¦If it’s a large network consisting of so many networking devices, then it would be difficult to configure each and every device with these security measures as it takes a lot of time to do so. Further more, many network a ttacks are taking shape these days and their effects on the network are unpredictable. So if a new attack comes and if a security measure is developed against the attack, then it should be updated in each and every network device in a network, which will be a very tedious job to do. This is the current trend running in the networking environment. In our project we are implementing these security measures over SDN, as it provides a centralized controller for the network. If we just configure these security measures in the centralized controller, then the entire network, which is under the control of this particular controller, can be secured. Thus it saves a lot of time and effort. And if a new network attack comes into the network, then the security measure against this network attack can be configured inside the controller, so that it can be applied to the whole network, which is under the control of this controller instead of changing each and every networking device configuration in a network. Software Defined Networks (SDN), as we utilize this as a part of the execution of the task. Software Defined Networks is aShow MoreRelatedThe Cost Effective Enhancement Of Enterprise Network Security Via Openflow Controlled Switches And Specialized Sdn Applications Running On A1481 Words   |  6 PagesThe project focuses on the cost effective enhancement of enterprise network security via OpenFlow controlled switches and specialized SDN applications running on a controller. The project will investigate on securing the network from various attacks like ping attack, TCP SYN attack, Distributed Denial of Service (DDoS), DHCP attack. 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Essay on Decision Making Strategies - 499 Words

Strategic thinking is an essential leadership skill. Our learning team has learned to consider our current decision-making strategies, and examine our options for choosing the best strategy for any situation be it one-sided, compromise, collaboration and deciding-by-majority rule. As a learning team we will identify any problem someone on the team may have such as being shy, not very talkative and hesitate about having to stand in front of the class while presenting our presentation. Being part of a well functioning learning team identifying the problem(s) and wanting to do something about it is the first step. Analyze all parts of the situation to figure out what is stopping a team member(s) from getting what the team need to solve the†¦show more content†¦This step helps you to think about the risks involved with making a decision. No matter what you try, there is going to be some uncertainty involved. Choose the solution that the entire learning team likes the most and try it. Review the results. Think about what happens. Brainstorming usually works best with a group. The purpose of brainstorming is to let everyone voice their opinions and say what is on their mind to better identify possible solutions to a problem. When working in learning team especially a team where everyone may or may not be working together for the first time. It is important not to make any judgments about an idea. You want to encourage everyone to get involved no matter how far out his or her idea seems. No put-downs. Let every team member participate. It is important not to belittle any ideas that may be presented. Someone should write down all the ideas. Dont leave any ideas out, no matter how crazy they seem. Keep your mind open to all ideas, both your own and others. When the team has tried all ideas, crazy, outlandish, and otherwise, we make a rough draft and finally evaluate what ideas are real possibilities and what ones should be dismissed. 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Taxation Law and Practice Preparement of Fees

Question: Describe about the Taxation Law and Practice for Preparement of Fees. Answer: Arthur Murray (NSW) Pty Ltd V FCT (1965) 114 CLR 314 Facts of the case The taxpayer was engaged in the business of providing dancing lessons and offered discount to students that paid fees in advance. This discount was offered to encourage the student from prepayment of fees. The agreement between the taxpayer and the students expressly provided that there would be no refund of prepaid tuition fees. The taxpayer transferred the fees received in advance into suspense account which was described by the taxpayer as unearned deposit- untaught lessons account. The taxpayer after providing dancing lessons to the students transferred the relevant fees into revenue account from the suspense account. However, as per the agreement, the taxpayer was not required to refund prepaid tuition fees but in practice, taxpayer refunded the fees of students that did not completed the lessons (Barnett Harder, 2014). The taxpayer treated the prepaid tuition fees, as income derived after the dancing lessons were completely provided to the students. Therefore, prepaid tuition fees received was not included in the assessable income of the taxpayer (French, 2013). The taxpayer in calculating the assessable income only included the fees for which the tuition has already been provided during the year. The commissioner of tax calculated the assessable income on receipt basis and included the prepaid tuition fees as ordinary income under section 25(1) of The ITA Act 1197. Issues of the case The taxpayer and the commissioner of tax calculated the assessable income of the taxpayer differently because they both differ in the treatment of prepaid tuition fees. The issue before the court therefore was to determine whether the assessable income of the tax payer should include the prepaid tuition fees (Courtney, 2014). Conclusion of the case The high court held that the general rule is if fees are received in advance for a service that has not yet been provided then such fees should not be included in the assessable income. The high court further held that though there was an agreement between the taxpayer and the student that no prepaid fees will be refunded but in practice, it was not followed. The taxpayer refunded the fees of the students if not all the lessons are taken by the student (Shetreet Turenne, 2013). Therefore, the taxpayer could not include the prepaid tuition fees as income in the year of receipt because there exist a possibility that the taxpayer might have to refund the advance fees in case the tuition is not provided. The high court in this judgment concluded that the taxpayer derived income from providing services in the year the dancing lessons are provided and not in the year, the advance fees were received. The judgment upheld that the accounting treatment followed by the taxpayer is appropriate (Ferran Ho, 2014). a). (i) The ITA Act 1997 in section 6-5(4) provides that if an amount is received by the taxpayer or anyone on behalf of the taxpayer then such amount received should be considered as income derived. The income derived during the year should be included in the assessable income of the taxpayer as per the section 6-5 of the ITA Act 1997. There are primarily two methods of calculating income for the purpose of tax this are earning method and receipt method. The taxpayer should adopt the method that most appropriately reflects the income of the taxpayer (Kenny, 2013). In Taxation Rule 98 /1in, Para 19 as per general rule it is provided that if income is derived from investment, income derived from sources other than business income and income derived by an employee then in such cases receipt method of calculating income is appropriate. The Para 20 of the TR 98/1 provides that it is appropriate to calculate income on earning basis if the income is derived from business of trading or manufacturin g. It is to be noted that for the purpose of tax the earning method is considered as the most appropriate method of calculating income (Athanasiou, 2014). (ii) The RIP Pty Ltd is engaged in the business of proving funeral and other related services. The reported profit of the company is $2.45 million for the year ending 30 June 2016. The company provided funeral services and earned its revenue from customers under various options (Brabazon, 2015). The different methods adopted by the company for collecting fees from customer are given below: The company received fees by issuing a net 30-day invoice from the external insurance company. The company also issued a net 30 days invoice to its customers for collection of fees. The RIP Finance Pty Ltd provides credit under repayment installment plan the company also received fees from this company. The company also received fees as installment in advance from customers under easy future plan. The general rule is that the earning method is the most appropriate method for calculating income derived from business. In case of RPI Ltd as the funeral service is provided the income is derived and it should be recognized as revenue. The procedure adopted by the company is that after the funeral service is provided the company raise a net 30 days invoice. The company should recognize the income derived as revenue after the service is provided and the net30 days invoice is raised and should not wait for actual receipt of revenue (Mortimore Dickfos, 2014). The company runs a scheme of easy future plan and under this scheme the fees are received in advance by the company with the promise of providing funeral services in the future. The advance fees received under the easy future plan scheme are non refundable (MacDonald, 2012). In case a member defaults in paying all the installments under this scheme then the fees that are already paid to the company are forfeited and transferred to a separate account called Forfeited payment account. The company should immediately recognize the forfeited fees as income because RIP Pty Ltd has no liability to provide funeral service to the discontinued members under this scheme. Based on the above discussion it can be concluded that the RIP Pty Ltd derives the income as the funeral service is provided (Fegan Stephens, 2012). (b) In the case of Arthur Murray, it was concluded that income is derived in the year the service is provided to the customers. The case also states that as per general rule the fees received in advance should be recognized as income in the year the service is provided. In easy future plan the RIP Pty Ltd receives fees in advance and in future it provides the funeral services. The company includes the fees received in advance as income in the year the fees are actually received (Gaal, 2013). The circumstances in the case of Arthur Murray are similar to that of RIP Pty Ltd so the principle held in the case of Arthur Murray is applicable in the accounting treatment of RIP Pty Ltd. Therefore, the company should not include the fees received in advance as income in the year the advance fees are received but it should include the advance fees in income in the year of providing the funeral service (Passant, 2016). (c ) The taxation Rule 98/1 provides that there are two methods of accounting of income for the purpose of tax. These methods are earning method and receipt method. The receipt method is also known as cash basis or cash received basis because under this method income is derived in the year the actual or constructive income is received. As per section 6-5(4) of the ITA Act 1997 it will be considered as income derived if the taxpayer or anyone on behalf of the taxpayer receives income (Dzhumashev, 2014). There is another method apart from receipt method for accounting of income for tax purpose. Another method of accounting for tax is the earning method and it is known as the accrual method or cash and credit method. Under this method, income is derived as it is earned and a recoverable debt is created. If the task that is required to be performed under the agreement has been performed completely then the taxpayer can legally claim the amount and it is referred to as recoverable debt. Theref ore, it can be said that the commissioner and taxpayer can choose the earning method or receipt method for calculating income for the purpose of tax (Vann, 2014). ii. The RIP Pty Ltd runs a scheme called easy future plan. Under this plan, the customers are required to pay fees as advance installments and the company agrees to provide funeral service in future. The advance fees paid by the customers are non-refundable. If a customer fails to pay all the advance installments then the partial fees received are forfeited and are transferred to a separate account called Forfeited Payment Account. The company does not have any liability, as the customers did not pay complete fees. Therefore based on the fact that the fees are non refundable and the company has no liability to provide service in future it is advised to RIP Pty Ltd that the forfeited fees of $16200.00 should be treated as income in the year the fees are forfeited (Paturot et al., 2013). Part B The trading stock is referred to as anything that is manufactured or acquired in the ordinary course of business and is used for manufacture, sell or exchange of goods as mentioned in section 70-10 of the ITA Act 1997. The CGT assets and financial agreements are included in definition of trading stock. It is provided in section 70-25 of the ITA Act 1997 that the amount incurred for trading stock should not be of capital nature. Therefore the caskets and accessories purchased by the RIP Pty Ltd that are used in the ordinary course should be treated as trading stock and not capital assets (Brody et al., 2014). The section 8-1 of the ITA Act 1997 allows general deductions and the amount paid for the purpose of purchase of trading stock buy the RIP Pty Ltd is allowed as deduction as deduction under this section. The deduction for purchase of trading stock is allowed in the year the trading stock becomes part of stock in hand of the company. It is also provided in section 8-1 of the ITA Act 1997 that general deduction under this section is allowed for expenses that is necessary for carrying on business and produce assessable income. In the given case, RIP prepaid an amount of $25000.00 for purchase of stock that is to be delivered in next income year. Based on the above discussion it is advised that the prepayment amount should be treated as advance for the income year 30June 2016 (Robson, 2014). ii. As per section 6-5 of the ITA Act 1997, any income that is received by a resident taxpayer should be included in the ordinary income as per this section. Therefore, the dividend that is received by the RIP Pty Ltd should be included in the taxable income. The company will be able to take franking credit as the dividends are fully franked. The advance payments for rental storage are not included in the list of capital asset provided in section 100-25 of the ITA Act 1997. Therefore, amount paid in advance for rent should not be treated as capital assets. The advance rent includes rent of four months of the current income this rents is allowed as general deduction under section 8 of The ITA Act 1997. The unused long service leave should be included in the assessable income as per section 83-80 of the ITA Act 1997. In this case, RIP Pty Ltd paid a three-month long service leave in advance this advance should be treated as expense and not as advance for the income year 30 June 2016 (McClu re et al., 2016). iii. The taxpayer can claim general deductions under section 8 of the ITA Act for producing assessable income. The list of CGT assets as provided in section 100-25 of the ITA Act 1997 includes land and building. The expenses incurred by the taxpayer for land and building should not be included as general deduction under section 8 of the act (Saad, 2014). These expenses should be treated as capital nature and not as general deduction. The expenses related to construction of onsite parking, expenses for equipment, expenses for landscaping are to be treated as capital expenditure and not as general deduction. Reference Athanasiou, A. (2014). 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CGT Small Business Reliefs: The Comprehensive Practitioner's Handbook.CGT Small Business Reliefs: The Comprehensive Practitioner's Handbook, xxviii. Kenny, P. L. (2013). Aligning Income Tax Laws with Accounting Rules: A Simplified Tax System Case Study.Available at SSRN 2340888. MacDonald, A. (2012). Introduction to taxing of trusts.Concise Collection of Tax Fundamentals, A, 51. McClure, R., Lanis, R., Govendir, B. (2016). Analysis of Tax Avoidance Strategies of Top Foreign Multinationals Operating in Australia: An Expose. Mortimore, A., Dickfos, J. (2014). Using schemas to demonstrate the methodology of solving complex tax problems: A case study.Journal of the Australasian Tax Teachers Association,9(1), 230. Passant, J. (2016). Tax and the Forgotten Classes-A Snapshot of History.Available at SSRN 2721266. Paturot, D., Mellbye, K., Brys, B. (2013). Average personal income tax rate and tax wedge progression in OECD countries. Robson, A. (2014). Australia's carbon tax: An economic evaluation.Economic Affairs,34(1), 35-45. Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, 1069-1075. Shetreet, S., Turenne, S. (2013).Judges on Trial: The Independence and Accountability of the English Judiciary(Vol. 8). Cambridge University Press. Vann, R. J. (2014). Hybrid Entities in Australia: Resource Capital Fund III LP Case.Tax Treaty Case Law.

When Technology and Content Combine 8 Inspiring Examples

The increasing number of new technologies has meant that businesses have more ways than ever to amplify the impact of their content. From virtual reality and drones to new video marketing techniques, cutting-edge technology is helping many businesses stand out online. Here are eight brands that have managed to use technology to maximize the impact of their content marketing. Virtual Reality The New York Times First published in 1851, the New York Times is still one of the most popular newspapers in the U.S., which is partly due to their ability to adapt. Their recent creation, NYTVR, is the most recent example of this. NYTVR aims to provide users with a low-cost and immersive virtual reality experience, allowing viewers to get upclose and personal with news stories. These 360 degree videos take viewers on a journey to places they likely have never or will never go: a trip into space with a flight over Pluto, a tour of the hottest place on earth or a swim with dolphins.†The Daily 360† now offers viewers a new 360 degree video every day. Excedrin Excedrin developed a virtual reality simulator to show people how migraines are more than â€Å"just a bad headache.† The Migraine Simulator imitates migraine symptoms like blurred vision, blinking spots and dizziness, to show non-sufferers the seriousness of the condition. The subsequent press coverage highlighted the struggles that many of its customers face and put Excedrin back into the spotlight. Drones National Geographic The classic magazine focused on the natural world continues to experiment with new media. In 2016, they teamed up with oceanographer Leigh Torres to take aerial drone footage of a blue whale lunging for krill. The video has now received over one million views on YouTube. Camisaria Colombo Interactive Video Nike and Lidyana Online fashion retailer Lidyana and Nike teamed up to make an interactive video, showing a young woman waking up and then exercising. Viewers first choose the exercise for the main character to perform. Interactive buttons then appear on her clothing, giving viewers the opportunity to learn more about the merchandise and even add items straight to their shopping cart via the video. Only For their new range of jeans, the french fashion brand Only created an online interactive video that was part film, part fashion catalog and part music video. As you watch the film, you can freeze the video and interact with the merchandise worn by the girls. You can like, browse, pin, tweet and buy every item of clothing. You can even download the video’s soundtrack. Within two weeks of the video’s release, their website received over 280,000 visits. Live Streaming It’s no longer just sports events that are streamed live online. Streaming apps like Periscope and the Facebook Live function have given content marketers the platform to engage with audiences in new and exciting ways. Grazia UK Dunkin’ Donuts It’s no surprise that Dunkin’ Donuts relies on visuals in most of their marketing campaigns. Who hasn’t been tempted to eat a donut after seeing a picture of one? To take it another level, Dunkin’ used Valentine’s Day as an opportunity to live-stream its test kitchen. Viewers could see how they created their products and the video ended with the creation of a gigantic, donut-themed wedding cake. The video attracted over 43,000 viewers, which is pretty impressive. New Technology to Help Your Business As the online marketing space becomes more crowded, brands are looking for new ways to deliver great content and attract more attention. Traditional content like blog posts are still a valuable part of any marketing strategy. But by using new technologies, you can make more people take notice of your brand. The good news is that these technologies are becoming more diverse and accessible meaning that you can use them to inspire your audience. With these examples in mind, what innovative ways could you use technology to take your content to the next level?