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Current Force That Impact Curriculum Design And Program

Current force that impact curriculum design and program in the 21st century education, and developing an internationally-minded learner in a globalized era. Technology is manoeuvred into our everyday life, and it is evolving rapidly which urge educators to redefine the students’ potentials, and learning to know will never be the same. Technology calls for a change in learning and teaching for the 21st century education. The vast change and innovation of new technologies offer change in people’s understanding and perceiving of knowledge. Moreover, the world is more connected than ever before, and with such connectedness technology and social adaptations to new technologies urge learning and teaching for a change.†¦show more content†¦They are also exposed to television, mobile phones and tablets, they are media literate in the sense that they can download and upload photos, videos, and movies, they can send messages on mobile phones, and able to communicate thr ough the varied social networking, playing video games. Yet, it is still very important to acquire and use the critical thinking skills to analyse the value of the received information. We can no longer afford to ignore the significance of the internet, television, and hand held devices in our students’ life. Those students are fascinated by the advanced technologies. They are also useful teaching tools to be incorporated in todays and future classrooms. And as educators we can have the capability to incorporate them in the classroom lessons to teach our students about the critical thinking. Teaching them the proper attitudes on the internet, searching for and locating accurate reliable information. It tackles the learning styles, and enhance the critical thinking skills. In order to widespread and integrate media literacy in the curriculum teachers should consider it as a vital tool for learning and teaching the curriculum. Should be incorporated into all classroom subject a reas. Education can use technology to implement curricula design to meet the 21st century expectations for students learning, and engage them more deeply in the subject matter. Train teachers to understand and use the technologicalShow MoreRelatedWhat Is The Americorps Program808 Words   |  4 PagesStudy With the AmeriCorps program’s increasing presence in education across the state of Oklahoma, the AmeriCorps programs are vital to school and student success. The OCSC (2016) reports that AmeriCorps members tutor over 17,000 students per year across the state of Oklahoma. This researcher will examine the benefits of program design with one funded Oklahoma AmeriCorps program with 17 sites. School leaders and other community agencies are seeking effective approaches to increase learning,Read MoreThe Impact Of Technology On Education And Revealed Reactions1666 Words   |  7 PagesDiverse researches contributed to detect the impact of technology on education and revealed reactions for both students and teachers of using technology in classroom. These researches has given us three results: 1) Some research has shown a dramatic difference between the schools in the past and now. 2) What Is Successful Technology Integration? 3) However, some of researches indicate to several difficulties and disadvantages that associated with using technology. What Is Successful TechnologyRead MoreThe Impact Of Technology On Education And Revealed Reactions1668 Words   |  7 Pages Introduction Diverse researches contributed to detect the impact of technology on education and revealed reactions for both students and teachers of using technology in classroom. These researches has given us three results: 1) Some research has shown a dramatic difference between the schools in the past and now. 2) What Is Successful Technology Integration? 3) However, some of researches indicate to several difficulties and disadvantages that associated with using technology. What Is SuccessfulRead MorePopulation Health And Its Impact On Nursing Practice1617 Words   |  7 Pagespopulation and the impact of environmental factors (Radzyminski, 2007). Governments have also applied this concept to the implementation of interventions geared at improving the health of nations (Radzyminski, 2007). Although the concept is not new, the term population health has only been recently defined and differentiated from the definitions of community health, public health, and population-focused care. This paper will discuss the current definition of population health, its impact on nursing practiceRead MoreEntrepreneurship Education Of Chemical Engineering1591 Words   |  7 Pagescomponent in a Chemical Engineering education would graduate engineers who not only understand science and technology, but are also able to identify opportunities, understand market forces, commercialize new products, and have the leadership and communication skills to advocate for them. Many successful engineering programs have demonstrated outstanding results in increasing emphasis on entrepreneurship in their curricula. Engineers are conventionally taught many skills that are useful outside of aRead MoreHarry Wong Defines Curriculum As â€Å"The Course Of Study And1804 Words   |  8 PagesHarry Wong defines curriculum as â€Å"the course of study and experiences that states what the students are to learn.† (Wong, 2009, p.232). Curriculum is the driving force of the content to be taught and the methods to be used. The most effective curriculum is designed by a committee made up of teachers, administrators, and curriculum specialists. This committee is tasked with unpacking standards as they are reviewed and integrated into the committee’s design. It also strives to propose curricularRead MoreThe Problem Of Computer Programming Education974 Words   |  4 PagesThrough the Educate to Innovate Initiative, the current administration has made the case that investments in STEM programs (science, technology, engineering and math) are essential to maintaining the status of internationa l competitiveness. But since the start of the program in 2009, the importance of computer programming education is still being misunderstood and inadequately addressed. Though the administration has tried to get more technology into schools, it’s failed to teach kids what couldRead MoreHow Different Systems Of Production And Their Contributing Socioeconomic Institutions Characterize Different Economic Periods?1606 Words   |  7 Pagesincreasingly militant trade union, civil rights, women’s liberation, and other movements. The resulting income support and social service programs provided families with a minimum standard of living and contributed to family maintenance (Abramovitz, 2010). In the mid-1970s economic stagnation and high inflation lead to another economic crisis that gave rise to the current Neoliberal paradigm. This time period was characterized by revolutions for freedom in developing countries, increased competition fromRead MoreThe Positive Health Impacted By Fathers Involvement1705 Words   |  7 Pagesrecent years medical research is turning towards men in regards to reproductive health. Research on fatherhood has expanded a lot in more recent times. Today’s society has seen many changes in family structure and gender roles. Women are in the work force more now than before and there has been development of women’s rights in regards to gender equality. Men are expected to be more of a part of the family then before, and they should be granted â€Å"motherhood† like opportunities as well. Much of the previousRead MoreACC 557 Assignment 2 You Are An Entrepr1169 Words   |  5 PagesReferences Executive summary ABC Learning Academy aims to prepare its students to excel as young leaders of tomorrow by combining an exclusive collegiate-based curriculum tailored specifically for children with enhanced, first class child care services. Unlike our competitors, we offer advanced technology programs, after-school tutoring and activities such as arts and crafts, dance, theatre and gymnastics, all in one location. ABC Learning Academy is a privately held corporation run by

Did Augustus Restore the Roman Republic Essay - 2578 Words

Did Augustus restore the Roman Republic in 27BC? Julius Caesar is perhaps the most well known in the history of Roman Emperors, yet there is no denying that his reign was filled with controversy, no reason more so than his devious rise to power and his mischievous ways of suppressing the senate. There is no doubt that in ruling as a Dictator; Caesar lost the support of the Roman people, who had fought for freedom against an Etruscan King, a role in which Caesar was playing. His death in 44BC coincided with what many believe to be the year in which the Republic completely its eventual ‘fall’ that it had been plummeting to since 133BC, and it is only by looking at the differences in the end of his reign to that of Augustus’ in 27BC that†¦show more content†¦Even though he was extremely unpopular, being in possession of the wealth he was, he was able to buy his way through the senate to the height of power. Caesar had majestically rose to power, partaking in every major position there was, using his pol itical ingenious in his attempt to gain full control of Rome. After Crassus had died in battle, and Caesars’ army defeated and killed Pompey, he was quick to mop up all his opposition from the senate and the oligarchs across the Mediterranean and throughout Rome, in his first step to his dictatorship, his dictatorship being the final step to the republics decline. After defeating all of his enemies, Julius Caesar was granted a 10-year dictatorship for purposes of restoring the republic, similar to the title that Sulla had granted himself many years previous. However he constituted himself as the Divine King or Ruler of Rome, essentially a REX, yet as said before, since the founding of the Republic, the Romans prided themselves on freedom from the Etruscan King, and just the term ‘King’ went against the republic mentality. Eventually killed in plot involving over 60 senators, the death of Caesar concluded the decline of the Republic. Looking at the state of the Republic when Octavian took over, too when he died as Augustus in 14AD is how we will know whether or not if he restored it or not. While Octavian he was, military wise, very successful, so successful in fact that people where scarred toShow MoreRelatedAncient History Research Task – Augustan Reforms Essay1281 Words   |  6 Pagesconquerors, kings and tyrants had brought the Roman Republic to a stance that opposed any idea of a singular leader, of a single man that held total power over the entirety of the state. Their rejection of the various ruthless Etruscan rulers that had previously dictated them brought the Republic to existence in 509 BC , and as a republic their prominence throughout the provinces of the world exponentially expanded. Throughout these years, the traditions of the Romans changed to varying degrees, most noticeablyRead MoreAugustus s Life During The Civil War1741 Words   |  7 PagesAugustus had a discouraging childhood as he was unhealthy and did not have many connections with the government. Augustus was born on 23, September 63 BC. He was the son of a man from Velitrae who was in the position of praetorship and died unexpectedly when Augustus was 4. At this same time, Rome was dangerous because of extensive civil war. Augustus’ great uncle, Julius Caesar, was involved in this war. Augustus’ father was married to Atia, who was the daughter of Julia, Caesar’s sister. LaterRead MoreThe Assassination of Julius Caesar Essay1528 Words   |  7 Pagesthe Roman senate was an effort to remove a dictator whose power had grown to extraordinary levels and to revive the Republic government. Caesar’s power span throughout the entire Roman Empire, which during his reign extended from present day Syria, down into parts of Africa, over to Spain, most of France and all of Italy. He had the favor of the people, military and most of the Roman government. Caesar’s death at the hand of conspirators did remove him from power; however, it did not restore theRead MoreAugustus Of The Roman Empire1365 Words   |  6 PagesDictator of the Roman Empire adopted his grandnephew, also known as Octavian in his will. After Cesar was assassinated Augustus wanted nothing more than to â€Å"claim his inheritance and to avenge his slain â€Å"father†(ColeSymes).† This vengeance left constant warfare that came to an end after the victory at Actium. At this point in time Rome was no longer a republic. Augustus ruled for four years as an independent citizen then accepted his title as â€Å"emperor.† Augustus was the first roman emperor and ledRead MoreThe Assassination of Julius Caesar1213 Words   |  5 Pagesassassination of the leader of the Roman republic, Julius Caesar. The death of Julius Caesar allowed Gaius Julius Octavius who would later be given the title Augustus by the senate, to enter the political realm of Rome by accepting his inherited p ower. But before Augustus could gain any control in Rome he had to defeat his opposition, Mark Antony who also sought to gain control of Rome at the time. Augustus managed to defeat Antony during the Final War of the Roman Republic. As the wars between potentialRead MoreTransformation Of Julius Caesar1324 Words   |  6 PagesAugustus Caesar was the first emperor of the Roman Empire. Before Rome was an empire, Rome was a republic, which came to an end because of civil wars. During the republic, there was a representative government, but during the empire, an emperor oversaw making decisions, which showed that being an emperor came with a great amount of power. This was a huge transformation for the Romans, which Caesar made positive by bringing peace and stability to Rome. Augustus Caesar had a significant transformativeRead MoreAugustus the Mighty Saviour of Rome1750 Words   |  7 PagesAugustus first came to power after many years of bloodshed and civil war, and the Roman p eople longed for peace and the stabilization of society. It will be shown that Augustus achieved this goal through a series of religious, moral, and political reforms, and in doing so, legitimized and strengthened his own position in the transition from republic to empire. Before considering the role that Augustus played in the religion of Rome, we must first look to the situation that led to Augustus revivingRead More Augustus Caesar: The Greatest Ruler in the Ancient World Essay1367 Words   |  6 Pagesbecoming great. Roman Emperor Augustus Caesar was part of the latter due to his achievements that set the foundation for an empire devastated by civil war. Despite the turmoil of the Roman Empire after the assassination of his adoptive father, Julius Caesar, he led Rome to social, political and economic prosperity and stability. His military tactics marked the beginning of a dynasty that saw a massive expansion of the Roman Empire. Thus, Augustus Caesar’s contributions to the Roman Empire mark himRead MoreDid Augustus Restore the Republic?2493 Words   |  10 PagesANCH 313 AUGUSTUS AND THE ROMAN REVOLUTION Samuel Francis Kelly 2013146550 ASSESSMENT 3 SYNOPSIS WORD COUNT: 98 ESSAY WORD COUNT: 2166 SYNOPSIS â€Å"I transferred the Republic from my power to the dominion of the senate and people of Rome† Did Augustus Restore The Republic? Augustus clearly made an impression in European history achieving much, conquering many and controlling the majority, he did not restore the republic. Adopting a piecemeal strategy, Augustus gradually silenced potentialRead MoreReason For Transcribing : Why Augustus Did Not Write This Text1664 Words   |  7 PagesTranscribing There are two potential reasons as to why Augustus may have chosen to write this text. The Res Gestae is said to hypothetically be an elogium, or a formal funeral oration. Since it is known Augustus died in 14 AD and the Res Gestae was written just before his passing, it leads one to believe he may have written the text as an autobiographically styled documentation of his rule and contributions. There is also a historical possibility Augustus did not write this in his â€Å"seventy-sixth year,† but

Business Law - 1635 Words

University of Macau BBEL 230 –Business Law I Macau, 28 March 2010 MID-TERM EXAM (Part I) |Write your full identification, Western name and section. | |Only the legislation, without any forbidden notes, can be used. | |Dictionaries are allowed. | |Do not repeat the facts of the cases in your answer: analyze them. | |Do not rewrite entire articles of the law in your answer: just refer†¦show more content†¦The offer arrives at March 17th by email. The offer has to stay open for five days, which is until March 21st (17, 18, 19, 20, 21), plus the normal time to send a letter with the acceptance (1 day). Mr. Lee has to keep his offer open till March 22nd. Since the letter will arrive on March 23rd the offer has indeed lapsed. Concerning the second question, the answer remains the same: only the time needed to send the acceptance is shortened, but not the five day period in which Ms. Ng has to decide. Since she decides after the time period of five days, her acceptance will always be too late. b) Ms. Ng decides to immediately order the tea. Mr. Lee however has discovered that he made an error in the list: instead of price per kilogram the offer should have read price per pound. He calls Ms. Ng, but she replies that she has already received the offer and that it cannot be changed. Is that true? Ms. Ng is right. An offer may be revoked, but the revocation has to arrive before or at the same time of the offer (Article 222 Civil Code). Since the list with the teas has already arrived, it is too late to revoke the offer. c) Ms. Ng sends the list of teas she has selected to Mr. Lee by courier. One hour later she discovers in a newspaper that a nearby tea shop closes down and sells all its teas at a major discount. Ms. Ng phones Mr. Lee that she has changed herShow MoreRelatedBusiness Law And Ethics : Backoffice Business Brief1862 Words   |  8 Pages Running head: BACKOFFICE BUSINESS BRIEF 1 Business Law and Ethics BackOffice Business Brief Patten University BACKOFFICE BUSINESS BRIEF 2 Constitutional Rights and Guarantees BackOffice is a new startup business that will provide potential clients with an application (app) that woul d automate certain business functions. BackOffice will be selling the app to certain business clients that will use it to facilitate their customers’ transactions. It is important that the owner of this companyRead MoreLegal Underpinnings of Business Law Essay609 Words   |  3 PagesLegal Underpinnings of Business Law OMM 670: Legal Environment February 25, 2013 Legal Underpinnings of Business Law Business | Type of Business | Liability Exposure | Compare | Contrast | Tinker’s Home Security Service | Sole proprietorship | Unlimited | Monetary rewards are from both the Proprietor amp; business | Sole Liability | Tinker amp; Tailor’s Home Security Service | General partnership | Unlimited | All partners are responsible whether silent or active | If you areRead MoreLaw 531 Business Forms Worksheet1386 Words   |  6 Pagesï » ¿University of Phoenix Material Business Forms Worksheet There are seven forms of business: sole proprietorship, partnership, limited liability partnership, limited liability company (including the single member LLC), S Corporation, Franchise, and Corporation. 1. Research and provide three advantages and three disadvantages for each business form. 2. Provide a 100- to 200-word summary in which you provide an example business that you would start for each form. What is legally necessary toRead MoreBusiness Law3143 Words   |  13 Pages2012 – OCTOBER SEMESTER 2012 STUDENT NAME: CHU THI HONG TUYEN ID No.: 2448481 BMLW5103 – BUSINESS LAW ASSIGNMENT Question 1 Discuss the enforceability of an agreement which lacks consideration. Using legal authorities (relevant statutes and cases) to support your discussion. Answer: A valid contract is an agreement made between two or more parties that creates rights and obligations that are enforced by law. What does the consideration mean? And what does it effect to the agreement? ConsiderationRead MoreBusiness Law : Labor And Employment Law891 Words   |  4 PagesBusiness Law: Labor and Employment Law Each and every day business throughout the United States are met with challenging situations that are centered around labor and employment law. As the director of human resources for Company X, I have been tasked with analyzing three situations that may or may not violate any federal acts. The federal acts that will be considered are the Family Medical Leave Act of 1993 (FMLA), the Age Discrimination in Employment Act of 1967 (ADEA), and the Americans withRead MoreBusiness Law762 Words   |  4 PagesB Bai 1 : Business Law: 40. Principle of Law: In this case, Esposito hired Excel Construction Company to repair a porch roof. All terms of the agreement were specified in a written contract. And the dispute occurred when Excel had repaired the rear porch roof because in the agreement failed to specify whether it was the front or rear porch that needed repair. Under civil law, two parties here had signed a civil contract in writing. Because the contract failed to specify clearly front or rearRead MoreBusiness Law Development Of Mongolia2212 Words   |  9 PagesCourse Paper Myagmarsuren Jargal International American University BUS 540: Business Law for Managers Flavia LLoyd June 28, 2015 Business Law Development Issues in Mongolia Mongolia is a developing country, which is encountering challenges to develop modern business law. During the twentieth century, Mongolia had been a socialist country and developed almost fifty years of non-private property regime. However, the end of the twentieth century, the country changed its regime to democraticRead MoreBusiness Law1345 Words   |  6 PagesQn 1: Whether James can hold the Happy Holiday Hotel for the loss of his property under the common law? The issue of this case will be whether James can hold Happy Holiday Hotel responsible for the loss of his property notwithstanding the exemption clause found in the hotel rooms. Under the Exemption Clauses in Common Law, it states that in order for this clause to be valid, the clause must be included in the contract when the contract is made. If there is any attempt to include it in after theRead MoreBusiness Law1088 Words   |  5 Pagesconditional constitute consideration? Yes, such a promise consideration even if the condition is unlikely to occur. 3. What is the general rule about the adequacy of consideration? The adequacy of the consideration is irrelevant because the law does not prohibit bargains. 5. Is there consideration when a secured note for a lesser amount is given and accepted in discharge of an unsecured note for a greater amount? Explain. No, because if a secured not for a lesser amount is given andRead MoreBusiness Law2474 Words   |  10 Pagesnature of liability in negligence amp; (3.3) Explain how a business can be vicariously liable 4 (4.1) Apply the elements of the tort of negligence and defences in the above different business situations for the legal officer who is assigned to VJSC amp; (4.2) Apply the elements of vicarious liability in above different business situations for the legal officer who is assigned to VJSC 8 Conclusion 11 References 12 Introduction Law plays important roles to protect benefits, obligations and

Financial Statement Review Free Essays

Financial Statement Review University of Phoenix ACC/561 Financial Statement Review Introduction Financial statements play a significant role in each and every type of business. The financial statements provide a wealth of information to auditors, creditors, investors, suppliers and other important venues that need access to this type of information. This paper will discuss four different types of financial statements and how they are utilized by vendors, creditors and others. We will write a custom essay sample on Financial Statement Review or any similar topic only for you Order Now The four financial statements that will be reviewed are the income statement, balance sheet, cash flow statements and statement of retained earnings. Income Statement Beginning with the income statement, the information provided includes the amount of revenue that the company earns over a certain period of time. The period of time is usually a year or some a portion of a year. An income statement reveals the net worth or loss of a company reporting on the costs and expenses associated with the revenue earnings. Balance Sheet The balance sheet is a snapshot which examines the business. This statement records assets, liabilities and the equity of a company at a particular point in time. The equation used for the balance sheet is assets = liabilities + shareholdersequity. Assets are those things that the company actually owns or controls. The liabilities are represented by the debt or financing that was taken out to acquire those assets. Equity is that money that has been provided by people or stockholders to keep the business afloat. Statement of Cash Flows The statement of cash flows statements reports over a period of time and covers cash inflows and outflows. Generally the statement of cash flows refers to the day to day operations or operating cash flows, cash from investing and cash from financing. It is difficult for a company to manipulate the cash flow and therefore is a very important financial statement. Statement of Retained Earnings The statement of retained earnings reports on changes in retained earnings for a specific period. The statement of retained earnings reconciles the beginning and ending retained earnings for that period and will include net income from other statements. It is an inclusion to either the balance sheet or the income statement and not a stand-alone financial statement. Importance of Financial Statements Financial statements have a significant impact on the successfulness of a company. Depending on whether you’re an investor, creditor or manager, the information that is most crucial will depend on who you are. An investor is concerned with the bottom line and the overall value and growth of a company. A company’s earnings and revenue can be compared to the stock price. As an investor the balance sheet, income statement and statement of cash flows is important. Investors will review the information and determine if the company overcame any obstacles and if there is still room for growth. They will also review the net income / loss and the history over previous years to determine any growth or potential for growth. As a creditor, information that is important is the current amount of debt and the amount of cash that is available to pay back that debt. The statement that would be most beneficial would be the balance sheet. The balance sheet contains all of the assets to include cash and cash equivalents and current liabilities as well. It is important to know the current ratio for a creditor to determine the worthiness of the company and the ability to pay both short term and long term debts. A manager is going to be concerned with all statements. When questions are asked by investors and creditors it usually falls back on the manager. It is important for a manager to know the financial position of an organization as it relates to them. Conclusion It is clear that all financial statements play an important role within an organization. The information needed is dependent on who is reviewing the information. The information needs to be reported accurately and efficiently and will cover a specific point in time or a certain period. References Kimmel, Paul D. (2009) Accounting: Tools for Business Decision Making (3rd ed). John Wiley Sons, Inc. How to cite Financial Statement Review, Papers

Remuneration and Employee Benefits-Free-Samples for Students

Question: Discuss about the Manage Remuneration and Employee Benefits. Answer: Aim of Remuneration The remuneration strategy at Star Industries is aimed to attract and retain top quality employees by bringing changes and develop further skills and knowledge. In order to ensure effectiveness the management and the team has to ensure that each team member is remunerated according to the work he/she has done. The organizational policies are related to the reward procedure (Marchington, Wilkinson, Donnelly and Kynighou, 2016). The organisation The organization will be giving away the wages as per the industrial standard without differentiating among the employees. This will give a fair position to the organization. The salaries of the employees are kept after consulting with the GM, Finance and Administration, HR Manager Etc. For the purpose of disbursing salary the Star Industries has classified the responsibilities according to three levels. The employees The employees are promoted according to the performance. The ratings are given by the management on the basis of the individual performance. The purpose is to guarantee long-term sustainability and goals. The employee is upgraded with the applicable proposal in relation with the results. Impacts of 5 external factors while developing remuneration plan Market plus philosophy: The employees are been paid in excess to the ongoing market rates. Market minus philosophy: The employees are paid lesser than the nominal industry pay. This strategy is based on paying lesser that the pre-decided market rates. It is important to consider the ongoing legislation regarding the remuneration. The management need to consider all the external factors including taxation while planning out the remuneration plan. The compensation and other benefits concerning the area need to be considered on priority in order to develop an effective plan. Impact of 5 internal factors while developing a remuneration strategy The internal policies of the organization and yearly appraisal cycle need to consider. Market standing of the organization need to be considered before development of the compensation policy Organizational policies The internal environment of the organization Effective HRM strategies followed in the organization(Bloom and Van Reenen, 2011) Job evaluation and its impacts on organisations Job evaluation is an important technique necessary to evaluate the individual performance. In order to gain long-term objectivity it is important to evaluate individual capacity on the basis of performance. Rewards at Star Industries are distributed on the basis of their performance. Employees performing at par are been rewarded monetarily. This allow in gaining recognition and long term understanding in between the employees and the employers (Scullion and Collings, 2011). The organization is able to gain competitive over the other organization in the industry. In order to gain sustainable objectives it is important to evaluate individual performance without any biasness. This provides them with a strong base to perform well. This will help in gaining sustainability among the employees. The overall purpose it to understand the employees behavior and giving them a chance to grow efficiently. 3 job evaluation methods used at STAR Industries This policy related to the job evaluation is reviewed annually. After 12 months of permanent service, every employees has to make an extra contribution to the superannuation Fund. The contribution starts on the next payday after the first anniversary. For retaining employees, STAR Industries is devoted to attracting and retaining top quality employees. The organization ensures that the employees are highly satisfied develop additional skills and information essential to guarantee STARs continuing success. Internal relativity/equity Job evaluation is one of the important aspects in systematic progress for evaluating the relative worth of the organization. A wide-ranging analysis at every position derives value for the employer. The job evaluation is a measurement tool for the internal relativity. The analysis contributes to draw an effective job design. This process thereby helps in providing a specific competency by understanding skills and competency required to meet the job functions. The overall goal of the organization is to evaluate the job evaluation program where the employee is promoted as per his qualification and responsibility. The job evaluation needs to be conducted considerably in order to imitate the current role and procedure. It is done to give recognition to existing employees There expectations is to retain the most efficient employees in the organization and to provide them with a guaranteed growth (Werner and DeSimone, 2011). The organization has a better human resource policy helping them. Job Ranking is the simplest technique to make a job assessment by ranking jobs in order from highest to lowest. Job Classification divides the Groups in comparable positions into job classes based on pre-defined class terms. The Point Factor is widely used technique to conduct internal relativity. Job descriptions are evaluated to compensable factors. Points are allocated to the variety of factors that obtain a total score and conclude the appropriate pay level (Armstrong and Taylor, 2014). Lastly the Factor Comparison technique is used to identify Benchmark positions based on compensable factors. The factors are assigned in term of monetary and non-monetary functions. External relativity/equity Employees tend to make comparison with the organization in the same industry. It is thereby allowing in making a quick comparison. Star Industries is paying the best remuneration in the industry. Employees do compare it with the other companies that tend to raise their expectations (Noe, Hollenbeck, Gerhart and Wright, 2007). Interpersonal relativity/equity People tend to compare their salary with the other people working in the organization. Star Industries is paying remuneration as per the level of experience with the company. There is no bias in case of disbursement of salary. Employees are paid according to the amount of experience and the level at which he/she is working (Stahl, Bjrkman and Morris, 2012). Steps to validate employees effort to reduce turnover Employee motivation is the key to gain trust in employees. Employees leave the organization in case if they are not given recognition. For gaining employees trust it is important to develop a systematic recognition process. It is recommended that the organization should carry out the recognition process by evaluating it on the yearly basis. Employees should be listened in the appraisal meeting and should be given an opportunity to measure effective growth (Schuler and Jackson, 2008). Methods applicable In order to realize employees efforts the organization need to realize individual efforts. There is an effective appraisal, compensation and bonus method. Bonus is been paid on the annually basis. Employees are given an opportunity to present their views and provide with an effective review at the end of the year. Salary surveys, wages and benefits paid in industry or geographical location The Level 1 management positions includes General Manager, Manufacturing General Manager, Sales. The base salary for this category is (LL) $74,000 to (UL) $104,000. The Level 2 management positions are: General Manager, Finance Administration IT Services Manager The base salary for this category is (LL) $63,000 to (UL) $80,000. The Level 3 management positions are: General Manager, Human Resources General Manager, Marketing Area Sales Managers. The base salary for this category is management positions is currently (LL) $55,000 to (UL) $63,000. Whereas the salary of the CEO is higher than Level 1, and is evaluated annually by the Board of STAR Industries. Possible market positions an organisation The organization is positioned at one of the most effective place by gaining employees interest. They are deliberately functioning to provide with applicable results. Star Industries is giving the best remuneration in the industry and thereby giving employees with other benefits in order to grow more efficiently. They have eventually gained a better position in the market due to its objectives and zeal to over perform. The employees are hired on best packages that are helping in meeting the objectives of the organization (Price, 2007). Range of benefits The benefits are been offered at the prudence of the CEO and the Managers at STAR Industries. They receive an annual bonus connected straight to performance of the organization. The Bonuses given to the employees are reviewed annually. The Incentives Level 1-3 managers are also engaged in the Manufacturing and Marketing of STAR Industries. Employees, who are under the direct employment for a continuous 12 years of service, will add a supplementary 2% to every management level, or an extra 1% to each usual employees superannuation. This part is completely employer-funded Policy. The purpose is to guarantee long-term sustainability and goals Salary packaging The salary is based on the different level of pay scale at each and every level. There are three levels in the organization. Salary is being paid according to the pre-decided remuneration. Moreover the base salary for Level 1 is divided into $74,000 to (UL) $104,000. The level 2 is receiving a salary of $63,000 to (UL) $80,000 whereas the level 3 is receiving a salary of (LL) $55,000 to (UL) $63,000. Impact of FBT on salary packaging, novated leasing arrangements and reporting requirements At Stars Industries the Benefits are reviewed annually and applied to Level 3 and above Management positions. It is evident to notice that the FBT is applicable on some benefits. This technique allow in retaining the employees for a longer time-period. It creates a sense of belongingness with the organization. An employee feel accomplished and wants to work more proactively in organization growth. The overall purpose is to gain relativity in terms of growth and competitiveness. It is one of the employee retention technique used by the employers to create differentiation in the mind of the employees. It is possibly done in order to create relationship between employee and employer. In order to retain employees the Level 3 employees are receiving FBT. This is important for gaining organizational goal. Recommendations to STAR Industries to be an employer choice It is recommended that the organization need to develop an effective employee engagement and management plan. This is for guaranteeing a systematic growth. An employee requires growth after a definite period of time. The organization is dedicated towards individual growth and development. In order to gain long term sustainable growth the organization has to develop an effective employee retention plan. This can be made possible by complying with the effective policies (Storey, 2007). Further the organization has to develop a well-managed plan by motivating an individual growth and development. By improving the current HRM function it is possible to manage the organization in the most appropriate way. . Rewards at Star Industries are distributed on the basis of their performance. Employees performing at par are been rewarded monetarily. The overall purpose is to gain competency on a long run and to attain longevity in term of employee retention. The employer has to develop an effective an appropriate function by gaining long-term effectiveness. The purpose of the human resource management function is to develop an effective growth status. This is to provide an individual growth to the employees and to manage growth References Marchington, M., Wilkinson, A., Donnelly, R. and Kynighou, A., 2016.Human resource management at work. Kogan Page Publishers. Noe, R.A., Hollenbeck, J.R., Gerhart, B. and Wright, P.M., 2007.Fundamentals of human resource management. Boston, MA: McGraw-Hill/Irwin. Price, A., 2007.Human resource management in a business context. Cengage Learning EMEA. Schuler, R.S. and Jackson, S.E., 2008.Strategic human resource management. John Wiley Sons. Scullion, H. and Collings, D., 2011.Global talent management. Routledge. Stahl, G.K., Bjrkman, I. and Morris, S. eds., 2012.Handbook of research in international human resource management. Edward Elgar Publishing. Storey, J., 2007.Human resource management: A critical text. Cengage Learning EMEA. Werner, J.M. and DeSimone, R.L., 2011.Human resource development. Cengage Learning. Armstrong, M. and Taylor, S., 2014.Armstrong's handbook of human resource management practice. Kogan Page Publishers. Bloom, N. and Van Reenen, J., 2011. Human resource management and productivity.Handbook of labor economics,4, pp.1697-1767.

Business Setting Operations in Australia

Question: Describe about the Business Setting Operations in Australia. Answer: 1. Issue Fred works for an English employer which has sent him to Australia with the intention of aiding in the process of setting operations in Australia. During his visit to Australia, his wife comes along with him while his teenage children continue their education in London. The owned house in England is rented and they start living in Australia in a leased apartment with a lease of 12 months. Already, Fred has stayed for 11 months in Australia and now returns to England due to illness concerns. In the wake of the above information, Freds tax residency needs to be ascertained by paying consideration to the relevant statute. Rule and Application There are primarily four tests that have been outlined for checking the tax residency and are discussed below. Domicile Test To pass this test, two conditions are required to be satisfied (Woellner, 2014). An Australian domicile must be possessed In Freds case this is violated as he is a resident of England. Permanent abode located in Australia Since, one condition already fails, this test is failed by Fred. Resides Test Residency is determined based on the cumulative impact of the following factors (Barkoczy, 2014). Amount of duration of stay and underlying purpose Fred has already stayed for 11 months and still professional commitments pending. Also, employment is a significant reasons. Nature of ties and life Life is similar to that Fred lived in England and also wife is present. Besides, life lead in Australia with wife is quite similar to back home in England. Based on the above aspects, it is apparent that the test has been passed. 183 Day Test Following two conditions shall be complied with (Coleman, 2011). Atleast 183 day stay in Australia by the taxpayer Fred satisfies this Intention to set up permanent home in Australia going forward Not true for Fred as he has no such plans and intends to return back once the office is setup. Hence, test failed. Superannuation Test This is only applicable for government employees but Fred is an employee of an English company and hence this test is irrelevant in Freds case (Gilders et.al., 2015). Conclusion As Fred has managed to satisfy one test from the given four, he would be classified as a tax resident of Australia. Case 1 Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 Facts about the case The shareholders of the Californian Copper Syndicate Ltd Company were issued loan from the bank in regards to buy a mine. The land was located in New Zealand and had rich copper reserves. Company had mentioned that they will mine the copper from the land but eventually they did not commence mining operation on the land. The reason to not start the mine was that they did not have initial working capital to bear the expense occurred in the mining from the land. The ownership of the land was transferred to another mining company in the return of the significant number of shares of that company. The commercial value of the shares was significantly greater than the purchase cost of the mine which directly yielded a huge profit to the original shareholders of the land. Relevant law and Decision It was ruled by the court that the income from the shares would be assessable for taxation according to the section 25(1) of ITAA, 1936. The point behind the purchase of the land was to yield high revenue by conducting the selling operation of mine. Thus, the income received would not be considered as the capital proceeds since, the intent of the shareholders behind land sale was business activity rather than capital realization. Hence, the arguments claimed by the shareholders were rejected by the court and it was ruled that the overall income received from the sale of the land would be subjected to the taxation as per the ruling of the Income Tax Assessment Act 1936 (Sadiq et. al., 2016). Case 2 Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR Facts about the case From the memorandum of the company, it was observed that coal mine was purchased by the investors of the company to commence coal mining in the 1860s. Effectively and efficiently, company operated the mine and after certain time approximately in 1924, the coal reserves become exhausted for commercial exploitation. The size of the land was 1771 acre, Hence, in order to utilize the empty, unshaped and exhausted land the company concluded to sale it for residential purpose. However, to make it ready for residential purpose, they executed various land development works. A huge profit was produced in this process for the investors from sale. Relevant law and Decision The tax commissioner had ruled that the company which performed the sale of the 1771 acre large sized mine land for residential use would be taxable because the respective investors had accomplished several land development activities in regards to increase the worth of the land. Thus, the revenue would be subjected for the taxation as per the section 25(1) or section 26(a) of ITAA, 1936. The investors/ taxpayers had claimed that they executed land development tasks for the realization of the capital asset. Hence, the transaction receipts would be considered as capital receipts and outside the purview of taxable income (Deutsch et. al., 2016). The court had observed the claims of the taxpayers along with the decision provided by the tax commissioner and finally ruled that the claimed of the taxpayers were correct. This was because the taxpayers had used the land for mining the coal and hence operational work carried for several years till the mining could no longer be feasible. Hence, they were involved in the land realization process only when the already mined land could neither be used for coal mining nor for residential purpose due to its unshaped structures. They performed the essential land development process like plot making, roads, water supply and so on. Hence, all these primary activity performed by the investors would be categorized under the realization of the capital asset and not legally responsible for tax under section 25(1) of tax law (Jade, 2016). Case 3 FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR Facts about the case Land situated on the beach was used for aerating the shacks and net used in the fishing business Taxpayer had performed the sale of the land since he received high price offer from the land trading and development company. Company had taken the ownership of the land and commenced land development. Same was also reflected through requisite changes in the article of association. The land was further sold to prospective land buyers which caused handsome gains for the company. Relevant law and Decision The court had overruled the claimed of the taxpayers and provided the judgment that the taxpayers would be subjected to the provision of the assessable income of the section 25(1) of ITAA, 19936. The authentication of this judgment was the change in the intention on the part of the taxpayers. At the initial stage, the asset realization was carried by the taxpayer by fishing and when he received the offer of the high rate of the land then he sold the land to the land trading companies whose, main work was commercial i.e. land trading and land development. The company made alternation in the article of association with respect to the work conducted by the company. These aspects were enough to predict the focus on the part of the taxpayers to execute the profit yielding business from sale of the land. The assessable nature of the transaction would be accountable for taxation (CCH, 2016a). Case 4 Statham Anor v FC of T 89 ATC 4070 Facts about the case The taxpayers were exposed to a situation of financial distress. The two trustees (taxpayers) had a deceased land where they executed a cattle business. The cattle business did not result in any significant gains for the trustees and hence had to be closed down. Sale was the most suitable option left to stabilize the looming financial ailments of the family. A large section of the land was sold after undertaking the subdivision on the land. The sale was done by the taxpayers and the gains were consumed against the outstanding financial dues. Relevant law and Decision The appeal made by the taxpayers was accepted by the court because it was related to their activity and the reasons behind the sale of the land. It was claimed that the land was not utilized under the profit scheme related to the business. Hence the gains received from sale of the estate land should not be chargeable as ordinary income. The court had considered the situation of the taxpayers and decided that the sale of the land was listed under the realisation of the asset since they had to sell the land owing to their situation but not their profiteering intent (CCH, 2016b). Case 5 Casimaty v FC of T 97 ATC 5135 Facts about the case The taxpayer had received 998 acres of the farm land from his beloved father in regards to commence the traditional farming business. He did not have the funds to start the new occupation because his previous business was failed because of drought. Failure of the business had adverse impact on the health of the taxpayer. He had acquired a high loan from the bank for treatment of his poor health. The interest burden kept on accumulating for the taxpayer. There was no other source of the income left with taxpayer to pay the loan amount hence he concluded to sell a substantial part of the land with the intent of paying his dues. The residual part after sale of the land was used for farming for his living. Relevant law and Decision The Federal Court had opined that the selling of the substantial part of the farm land with respect to pay the interest and the loan amount was not assessable in the accordance of the ordinary income mentioned in the section 25(1) or 25A. The taxpayer had initially tried to resolve the loan problem by doing farming but eventually it could not provide the significant amount to pay the interest or the loan amount. Therefore, he sold the subsequent part of the land and paid the amount to the bank and again involved in his faming business on the remaining farm land. The act of the taxpayer was realisation of the land asset to discharge the loan amount and not the activity of undertakings gains from land sale (CCH, 2016c). Case 6 Moana Sand Pty Ltd v FC of T 88 ATC 4897 Facts about the case The central intention of acquiring the land by the company was to conduct two functional activities Extraction of the silica (sand) from the land Selling the extracted sand into market After continuously extracting sand,, the land become unstructured and exhausted and no further extraction was possible. Company sold the land Some essential land development activities were undertaken so as make it suitable for domestic purposes Company earned a sizable income of approximately $370,000 form sale. Relevant law and Decision The verdict of the case was different from the verdicts given in the Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR case, because the Scottish Company had sustained the coal mining operation for years and then sold the land to utilize it for residential intent. However, the verdict of the Moana Sand Pty Ltd v FC of T 88 ATC 4897 case was different since the company purchased the land with the intention of mining but with indulgence in land development activities for the purpose of profit making, the business activity of the company had effectively altered. Therefore, the intention of deriving the maximum returns would be subjected to the isolated concepts of the ordinary income of taxation. The verdict of the FC of T v The Emporium Ltd 87 ATC 4363 case is the testimony of the above judgment (Coleman, 2011). Case 7 Crow v FC of T 88 ATC 4620 Facts about the case The taxpayer purchased five blocks of land for the purpose of agriculture. After 24 months, the taxpayer decided to sell the land and for executing this decision he made different blocks and systematically started selling the land block. The received income was $ 388,288 from sale of the blocks which continued over a long length of time. Meanwhile, the taxpayer also kept purchasing more land for development through sub plotting and selling. Relevant law and Decision The Federal Court decided that the proceed of $388,288 from sale of the land blocks was ordinary income and assessable under the Income Tax Assessment Tax 1936. The reason behind this ruling was the intent of the taxpayer to profit from selling the land block after carrying out development with no intention of conducting any farming.. The sale of the plots was executed to different buyers, at different time frame which was prime indication of taxpayers intent to increase the value of the block for higher proceeds. These sets of commercial action led to the establishment of a business undertaking and hence the taxpayer was held accountable for taxation (CCH, 2016d). Case 8 McCurry Anor v FC of T 98 ATC 4487 Facts about the case The taxpayers had purchased an old unshaped property at very low cost. They purchased the land so that they could liquidate it in the near future after developing it. The taxpayers also issued a loan from bank so that they could execute some value addition process. In the process of increasing the commercial value of the acquired land, they made three designer houses with the help of loan amount. Various modes of advertisement were also used by the taxpayer to invite the premium buyers to purchase the houses. They had not sold the house because they were not receiving the expecting proceeds. They resided in one house for one year and then the houses were sold with a sizable profit amounting to $151,622. Relevant law and Decision The judgment of the court was based on the various aspects and activity performed by the taxpayers in the duration starting from sale of the land till they received the net profit of $151,622. These facts are (Deutsch et. al., 2016). Objective behind the purchase of land Sale after some time to get high gains Construction of new designer houses on the land Value addition activity to maximize the commercial value Advertisement for sale of the house - To earn higher proceeds/ returns Taking loan for value addition activity - To show that their financial condition was not well. From the above factors, the court reached the verdict that the income from sale of the houses was assessable for taxation under the section 25(1) of ITAA, 1936. It was also stated that the activity of taking loan was to show the poor financial stage, however, they had used the amount in the value addition process in order to extract gains from property sale (CCH, 2016e). References Barkoczy,S 2014,Foundation of Taxation Law 2014,6th eds., CCH Publications, North Ryde CCh 2016a, FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR, Available online from https://www.iknow.cch.com.au/document/atagUio549860sl16841994/federal-commissioner-of-taxation-v-whitfords-beach-pty-ltd-high-court-of-australia-17-march-1982 (Accessed on September 8, 2016) CCh 2016b, Statham Anor v FC of T 89 ATC 4070, Available online from https://www.iknow.cch.com.au/document/atagUio544343sl16788832/statham-anor-v-federal-commissioner-of-taxation-federal-court-of-australia-full-court-23-december-1988 (Accessed on September 8, 2016) CCh 2016c, Casimaty v FC of T 97 ATC 5135, Available online from https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t-federal-court-of-australia-10-december-1997 (Accessed on September 8, 2016) CCb 2016d, Crow v FC of T 88 ATC 4620, Available online from https://www.iknow.cch.com.au/document/atagUio545564sl16800674/crow-v-federal-commissioner-of-taxation-federal-court-of-australia-17-august-1988 (Accessed on September 8, 2016) CCh 2016e, McCurry Anor v FC of T 98 ATC 4487, Available online from https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 (Accessed on September 8, 2016) Coleman, C 2011, Australian Tax Analysis, 4th eds., Thomson Reuters (Professional) Australia, Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2016, Australian tax handbook 9th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015, Understanding taxation law 2015, 7th eds., LexisNexis/Butterworths Jade 2016, Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188, Available online from https://jade.io/j/?a=outlineid=64663 (Accessed on September 8, 2016) Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2016 ,Principles of Taxation Law 2016, 9th eds., Thomson Reuters, Pymont Woellner, R 2014, Australian taxation law 2014, 8th eds., CCH Australia, North Ryde