Why Jewish People Sought Refuge Overseas - 877 Words

As the saying goes, history tends to repeat itself. In Europe during the 1930s and1940s Jewish Europeans were treated as second class citizens, striped of their rights, and tragically murdered by the masses. Today if someone were to take a look back there would be no question as to why Jewish people sought refuge overseas. Today a very similar situation presents itself in the Middle East. Thousands of Syrians are seeking refuge in neighboring countries and overseas. History may never see such horrible events take place like those of the holocaust, but today tens of thousands of innocent people are being killed in Syria, and thousands more are fleeing the country to seek refuge. Here in present day America, just like decades ago, there exists a racism, a racism that won’t be openly admitted by most but nevertheless, it lives. It’s alive in movies, on social media, and in the news. We see it every day, in the labeling of Muslim refugees as possible terrorist threats or economic baggage that is somehow draining the pockets of the tax payers. The unfair, biased labeling of these refugees is really clouding the vision of many American citizens. In the wake of the recent shootings that have taken place, the news has now gone into a frenzy, uttering absurd misleading statements that any Muslim can become radicalized and therefore can be considered a threat. Even Presidential Candidate Donald J. Trump had audacity to get on public television and call for a, â€Å"complete ban of allShow MoreRelatedHis171 Part 7, E3 Eznotes5586 Words   |  23 Pagesdepletion of the ozone layer.* 8. By 1900, the nation that controlled the majority of the worlds trade and finances was a. Germany. b. Great Britain.* c. Russia. d. the United States. e. Japan. 9. The increase in the number of Europeans living overseas was largely due to a. a drop in the death rate.* b. epidemic disease in Europe. c. famine and starvation. d. plague spreading in Europe. e. the abolition of serfdom in Russia. 10. Which of the following is not characteristic of nineteenth-centuryRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesperiod from the 1870s is included in a long twentieth century (and perhaps even if it is not), migration served as a mode of escape from oppression and poverty and, in many instances, as an avenue toward advancement for an unprecedented number of people that soared well into the hundreds of millions by century’s end. But for a clear majority of these migrants, movement was coerced by flight from war and oppression or was enticed by labor recruiters who preyed on the desperately poor. The prospects

Eastern Michigan University Acceptance Rate, SAT/ACT Scores, GPA

Eastern Michigan University is a public research university with an acceptance rate of 76%. Located in Ypsilanti, a small city between Ann Arbor and Detroit, Eastern Michigan University has well-regarded programs in business, forensics, nursing, and education. EMU has over 250 student clubs and organizations and an active Greek system. On the athletic front, the Eastern Michigan Eagles compete in the NCAA Division I  Mid-American Conference. Popular sports include football, golf, basketball, track and field, swimming, and softball. Considering applying to Eastern Michigan University? Here are the admissions statistics you should know, including average SAT/ACT scores and GPAs of admitted students. Acceptance Rate During the 2017-18 admissions cycle, Eastern Michigan University had an acceptance rate of 76%. This means that for every 100 students who applied, 76 students were admitted, making Eastern Michigans admissions process somewhat competitive. Admissions Statistics (2017-18) Number of Applicants 14,577 Percent Admitted 76% Percent Admitted Who Enrolled (Yield) 22% SAT Scores and Requirements Eastern Michigan University requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 85% of admitted students submitted SAT scores. SAT Range (Admitted Students) Section 25th Percentile 75th Percentile ERW 450 590 Math 440 580 ERW=Evidence-Based Reading and Writing This admissions data tells us that most of Eastern Michigans admitted students fall within the  bottom 29% nationally  on the SAT. For the evidence-based reading and writing section, 50% of students admitted to Eastern Michigan scored between 450 and 590, while 25% scored below 450 and 25% scored above 590. On the math section, 50% of admitted students scored between 440 and 580, while 25% scored below 440 and 25% scored above 580. Applicants with a composite SAT score of 1170 or higher will have particularly competitive chances at Eastern Michigan. Requirements Eastern Michigan University does not require the SAT writing section or SAT Subject tests. Note that Eastern Michigan does not superscore SAT results, your highest composite SAT score from a single test date will be considered. ACT Scores and Requirements Eastern Michigan University requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 25% of admitted students submitted ACT scores. ACT Range (Admitted Students) Section 25th Percentile 75th Percentile English 13 24 Math 16 23 Composite 15 23 This admissions data tells us that most of Eastern Michigans admitted students fall within the  bottom 20% nationally  on the ACT. The middle 50% of students admitted to Eastern Michigan received a composite ACT score between 15 and 23, while 25% scored above 23 and 25% scored below 15. Requirements EMU does not require the ACT writing section. Note that Eastern Michigan does not superscore ACT results, your highest composite ACT score from a single test date will be considered. GPA In 2018, the average high school GPA of Eastern Michigan Universitys incoming freshmen class was 3.29. This data suggests that most successful applicants to EMU have primarily B grades. Admissions Chances Eastern Michigan University, which accepts more than three-quarters of applicants, has a somewhat selective admissions process. If your SAT/ACT scores and GPA fall within the schools average range, you have a strong chance of being accepted. Note that EMU admits students on a sliding scale that combines high school GPA and SAT or scores. Students with high GPAs, may be admitted with below average test scores, and students with high test scores, may be admitted with a lower-than-average GPAs. If You Like Eastern Michigan, You May Also Like These Schools Ohio State UniversityBall State UniversityWestern Michigan UniversityGrand Valley State UniversityBowling Green State UniversityCentral Michigan University All admissions data has been sourced from the National Center for Education Statistics and Eastern Michigan University Undergraduate Admissions Office.

Life And Death Of The Andes Travel Writing Assignment

Life and Death in the Andes Travel Writing Assignment Kim MacQuarrie, the author of Life and Death in the Andes: On the Trail of Bandits, Heroes, and Revolutionaries is a writer, a four-time emmy award winning documentary filmmaker, anthropologist, and the author. MacQuarrie spent time living in Peru and consequently wrote four books on the country, and the events that took place and significant figures who resided there. With a large amount of time being spent in Latin America, he was able to view the country and the culture from his perspective. MacQuarrie is able to share so much knowledge on historical, geographical, environmental, and cultural aspects of life that allows the reader to truly get a feel for what life would be like in Latin America at the time. Kim MacQuarrie’s experience in Latin America can be described as none other than adventurous. During his multiple years living in Colombia, Peru, Bolivia, Argentina, and Chile, he was able to immerse himself in the cultural aspects of life that a typical tourist would otherwise be unable to do. He experienced the ins and outs of the daily tasks that the people of Latin America faced, and was able to get firsthand accounts, through interviews, of people who were truly impacted by the massive cultural events that took place in the region. MacQuarrie’s journey into Latin America began in the late 1980’s, at the peak of the Shining Path guerrilla warfare, a communist militant group in Peru. MacQuarrie soon began to seedShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesPerspectives on the Past, edited by Susan Porter Benson, Stephen Brier, and Roy Rosenzweig Also in this series: Paula Hamilton and Linda Shopes, eds., Oral History and Public Memories Tiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillianRead MoreManagement Course: Mba−10 General Management215330 Words   |  862 PagesChange 2. Images of Managing Change 121 121 147 147 Text 3. Why Organizations Change Text Cohen †¢ Effective Behavior in Organizations, Seventh Edition 14. Initiating Change 174 174 Text iii Cases 221 221 225 The Consolidated Life Case: Caught Between Corporate Cultures Who’s in Charge? (The)(Jim)(Davis)(Case) Morin−Jarrell †¢ Driving Shareholder Value I. Valuation 229 229 253 279 1. The Value−Based Management Framework: An Overview 2. Why Value Value? 4. The Value Manager

Taxation Law Section 4-1 of the ITA Act - Free Sample

Question: Discuss about the Taxation Law for Section 4-1 of the ITA Act. Answer: Residence Issue The issue is to determine whether Megan is resident for the purpose of tax. Law The section 4-1 of the ITA Act 1997 states that every company, individual or other entities is required to pay income tax on their assessable income. The assessable income is classified as ordinary income and statutory income for the purpose of tax (Burkhauser et al., 2015). The ordinary income includes income of ordinary concept as per section 6-5 of the ITA Act 1997. The other assessable incomes that are not ordinary income are assessable income as per section 6-10 of the ITA Act 1997. A resident taxpayer is required to pay tax from income received from all the sources as per section 6-5(2) of the ITA Act 1997. The section 6-5(3) provides a foreign resident on the other hand is required to pay tax only on income that are received from sources within Australia. It is therefore important to determine the residential status of the taxpayer (McLachlan, 2013). Application In this case, Megan is engaged with an Australian mining company and is required to spend eight months out of Australia. The ITA Act 1936 defines resident as an individual whose place of abode is in Australia or the individual is the member of a superannuation scheme. Meagan sacrifices a part of the salary for contribution to superannuation scheme and her regular place of abode is in Australia (Dowling, 2014). Conclusion Based on the above analysis it can be concluded that Megan is a resident for the purpose of tax. Income received from the mining company Issue The issue is to determine whether the assessable income should include the gross income received from an Australian company. Law The assessable income of the taxpayer is classified into ordinary income and statutory income. The incomes received by the taxpayer from property, business, employment and personal services are included within the meaning of ordinary income (Chalmers et al., 2013). In the case of Tennant v Smith 1892, FCT V Cooke and Sherden 1980 it was held that an income would be considered as ordinary if a real gain accrue to the taxpayer and the income is received in cash or cash convertible (Hopkins, 2016). Application Megan worked for a mining company and received an income of $180000.00 during the income year. This income received from the mining company is a regular receipt and should be included in the assessable income of the taxpayer as held in the case of FCT V Blake 1984. In the case of Tennant v Smith 1892, FCT V Cooke and Sherden 1980 it was held that income from employment should be included as ordinary income (Schenk et al., 2015). The income that is received from mining company is for employment therefore it is an ordinary income and should be included in the assessable income of the Megan. Conclusion Based on the above discussion it is concluded that income received by Megan from mining company should be included in the assessable income. Superannuation Contribution Issue The issue is to ascertain the affect on the assessable income of the taxpayer due to salary sacrifice for contribution to superannuation. Law The salary sacrifice arrangement is defined in Taxation Ruling 2001/10 as an arrangement between the employer and employee where employee forgo a part of the salary and in return receives benefit of similar value from the employer (Chang, 2016). The salary sacrificed for the purpose of contribution to the superannuation is an example of salary sacrificing arrangements (Acemoglu Robinson, 2015). If the contribution to the superannuation is made within the prescribed limit then such contribution is taxed at a nominal rate of 15%. The salary that is included in the assessable income does not include the salary sacrifice for the contribution to superannuation. Application Megan sacrificed $20000.00 for superannuation contribution and this sacrifice of salary should not be included in the assessable income as per the above discussion. Conclusion The assessable income of the Megan should not include the salary sacrifice component of $20000.00, as it will be taxed at a nominal rate of 15%. One off payment received Issue The one off payment is received from the company and the issue is to determine whether it should be included in the assessable income. Law The income is considered as ordinary income if the receipt of such income is regular as was held in the case of FCT V Blake 1984. In the case of FCT V Harris 1980, it was held that assessable income would not include one off receipts. However, there are certain exceptions to this rule, as a lump sum payment received to do a particular job under a contract is included within the ordinary income (Chardon et al., 2016). Application Megan received a one off lump sum payment from the mining company under a contract of not to work for any other mining company. This is an exception to the rule that held in the above cases so it should be included in the assessable income (Krever Mellor, 2016). Conclusion The one off payment received by Megan should be included in the assessable income. Fees received from freelancing Issue It is to be ascertained whether the fees received from freelancing should be included in the assessable income. Law The incomes from all sources are included in the ordinary income. The definition of ordinary income includes the fees that are received by the taxpayer by providing freelancing services (Alm Duncan, 2014). The GST or tax payable should not be included in the assessable income of the taxpayer as per section 17-5 of the ITA Act 1997. The section 17-5 also stated that the amount received that is to be included in the assessable income should be calculated after adjusting the GST payable (Hasseldine Morris, 2013). Application The fees received for providing freelance service includes GST amount. This GST amount should be adjusted before the freelance fees are included in the assessable income of the taxpayer (Allan et al., 2014). Conclusion The freelance received by Megan should be included in the assessable income after adjusting the GST payable amount. Gifts Issue The taxpayer has received gift in cash and gift in kind. The issue is to ascertain whether the gifts should be included in the assessable income of the taxpayer. Law It was held in the case of Tenant V Smith 1892, FCT V Cooke and Sherden 1980 that a gain that is not receive in cash or cannot be converted to cash then it is not an ordinary income (De Mooij, 2012). Application In this case, Megan received two bottle of champagne and a cash gift of $5000.00. The two bottles of champagne are not convertible to cash so this are not included in the ordinary income (Cracogna Henr, 2013). The law provides that if a gift is received from income earning activity then such gifts should be included in the assessable income. In this case, Megan received cash gifts from clients so this gift amount should be included in the assessable income (Anthoine, 2013). Conclusion From above it can be concluded that two bottles of champagne is not an income and should not be included in the assessable income. On the other hand, cash gifts received from clients should be included in the assessable income. Income received from designing Issue The issue is to determine whether the assessable income should include the income received from sale of intellectual property. Law The section 995 provides the definition of intellectual property rights. The definition provides that items that consist of equitable rights are considered as intellectual property right. It also means patent or a license as mentioned in the common wealth law. The owner of a design of a product or equipments is also included in the intellectual property owner (Burkhauser et al., 2015). Application In this case, Meagan was the owner of then design of mining equipment that she sold for $121000.00. The income that is received from the design of mining equipment is the income from personal exertion for Megan (Dowling, 2014). The ITA Act 1997 provides that mining equipments include the intellectual property rights on the depreciating assets. The extents for the consequences of intellectual property right are based on the capital costs as mentioned under division 40 (Hopkins, 2016). The section 40 C provides that any income from the sale of intellectual property should be treated as revenue and should be included in the assessable income. In the case of Pacific Film laboratories Pty ltd V Federal Commissioner of taxation, it was found that intellectual property transferred is considered as sale and is subject to sales tax (Chang, 2016). Conclusion Then law provides that any type of income from sale of intellectual property should be included in the assessable income. The case law also provides that the transfer of intellectual property is to be considered as sale. Income from Painting Issue The income from sale of painting whether it should be included in the assessable income. Law The section 84-5 of the ITA Act 1997 provides that if an ordinary income or statutory income is received from the personal effort and skills then such income are known as personal service income. The section 84-5(2) provides that only individuals can have personal service income (Chardon et al., 2016). Application The Taxation ruling 2001/7 provides that analysis of ordinary income and statutory income is required in order to define personal service income as per Para 20 of the ruling. The Para 26 of the taxation ruling 2001/7 provides that for interpreting division 84 it is important to ascertain whether the income is received for personal effort and skill (Alm Duncan, 2014). If the income is in fact received for personal skill and effort then it should be included in the assessable income. If the income is not received for personal effort or skill then it should not be included in the personal service income (Allan et al., 2014). In this case, Megan has received substantial income from painting activities. The painting skill of Megan was recognized in various art exhibitions and she earned an amount of $22000.00 during the current income year. The income from the painting is an income from personal exertion (Cracogna et al., 2013 ). This can be further classified as income generated from ca pital gain and income that are received from reward. The personal service incomes involve alienation measures and are subject to tax so they should be included in the assessable income of the taxpayer. In the case of New IT Pty ltd it was held that individual that is providing the necessary service to customer is providing then personal service for the purpose of the tax. The income that is received from providing personal service is included in the assessable income of the taxpayer (Anthoine, 2013). Conclusion In this case, Megan has received income from selling paintings and rewards. She obtains these incomes from personal effort and skill so these are personal service income. The personal service income is taxable so it should be included in the assessable income of the taxpayer. Reference Acemoglu, D., Robinson, J. A. (2015). The rise and decline of general laws of capitalism.The Journal of Economic Perspectives,29(1), 3-28. Allan, G., Lecca, P., McGregor, P., Swales, K. (2014). The economic and environmental impact of a carbon tax for Scotland: a computable general equilibrium analysis.Ecological Economics,100, 40-50. Alm, J., Duncan, D. (2014). Estimating tax agency efficiency.Public Budgeting Finance,34(3), 92-110. Anthoine, R. (Ed.). (2013).Tax incentives for private investment in developing countries. Springer Science Business Media. Burkhauser, R. V., Hahn, M. H., Wilkins, R. (2015). Measuring top incomes using tax record data: A cautionary tale from Australia.The Journal of Economic Inequality,13(2), 181-205. Chalmers, J., Carragher, N., Davoren, S., OBrien, P. (2013). Real or perceived impediments to minimum pricing of alcohol in Australia: public opinion, the industry and the law.International Journal of Drug Policy,24(6), 517-523. Chang, J. (2016). Foreign resident CGT withholding.Taxation in Australia,50(11), 664. Chardon, T., Freudenberg, B., Brimble, M. (2016). Tax literacy in Australia: not knowing your deduction from your offset. Cracogna, D., Fici, A., Henr, H. (2013).International handbook of cooperative law. Springer. De Mooij, R. A. (2012). Tax biases to debt finance: Assessing the problem, finding solutions.Fiscal Studies,33(4), 489-512. Dowling, G. R. (2014). The curious case of corporate tax avoidance: Is it socially irresponsible?.Journal of Business Ethics,124(1), 173-184. Hasseldine, J., Morris, G. (2013, March). Corporate social responsibility and tax avoidance: A comment and reflection. InAccounting Forum(Vol. 37, No. 1, pp. 1-14). Elsevier. Hopkins, B. R. (2016).The Law of Tax-Exempt Organizations+ Website, 2016 Supplement. John Wiley Sons. Krever, R., Mellor, P. (2016). Australia, GAARsA Key Element of Tax Systems in the Post-BEPS Tax World.GAARsA Key Element of Tax Systems in the Post-BEPS Tax World (Amsterdam: IBFD, 2016), 45-64. McLachlan, R. (2013). Deep and Persistent Disadvantage in Australia-Productivity Commission Staff Working Paper. Schenk, A., Thuronyi, V., Cui, W. (2015).Value Added Tax. Cambridge University Press.

Infection Control for Measles for Healthcare- myassignmenthelp

Question: Discuss about theInfection Control for Measles for Healthcare. Answer: Introduction: A significant chunk of Healthcare is associated with infection and prevention or management of it. Since the very beginning of human civilization, infections has been one of the greatest reasons behind the loss of a huge proportion of lives, due to racing outbreaks of different infection pathogens. However, the Healthcare industry has advanced considerably, and in the new and improved amendments of Healthcare standards, outstanding infection control policies deserves a specific recognition. These infection control policies have been extremely beneficial for facilitating successful management and even prevention of potential infection epidemics (Miller and Palenik 2014). This assignment will focus on infection control policies and a possible breach situation taking the example of measles infection. Risk factors and risk event: Measles is considered to be one of the most highly contagious infectious diseases, and it is known to target 20 million people on an annual basis. The measles virus is considered to be an airborne pathogen and it is easily transmitted from one person to another by the affected person coughing or sneezing anywhere near the unaffected individual. The motor method of transmission from one person to another phase wire aerosolized droplet nuclei, hence the infection control policy for this virus needs to focus both on airborne routes and direct contact. Hard hygiene policy is an absolute mandate for handling measles patient along with use of personal protection equipments to avoid direct contact transmission, as per the NSW infection control policy (Health.nsw.gov.au. 2017). Example of Breach: Although the main purpose behind the infection control policies are to ensure optimal health and safety for both the patients in the Healthcare facility and the staff caring for patience with measles or any other infectious diseases, infection control policy breach is also an unintentional albeit common occurrence. In this scenario, infection control policy breach can easily occur by either the care staff not using PPE while handling a measles patient or by not maintaining the 5 moments of hand hygiene strictly. And as the mode of transmission for this disease is airborne via serialized droplet nuclei such a breach can avail cause an outbreak of hospital acquired measles infection in the facility (Maltezou and Wicker 2016). Strategies for prevention of breach: While adherence to infection control policies are extremely necessary in case of health care facilities, it also needs to be mentioned that a breach is mostly unintentional and facilitated by a mishap in one of the meticulous steps of the protocol. The health care staff responsible for a breach are penalized heavily as well, when, keeping the workload and burnout under consideration, a mistake can always occur. On the other hand a infection control policy breaches can be effectively avoided if a step by step policy compliance strategy can be implemented (Ma etval., 2016). The very step to this strategy should be analysis of the breach situation, identify caption of the contributing factors behind the breach, and finally qualitative analysis of these reasons to formulate strategies to avoid these issues from being formed. The next step should be a diligent and strict monitoring body that can overlook the activities of the care providers and their level of compliance to the infection control policies. Third step should be periodic evaluation of whether the staff has the access to adequate infection control supplies. Often the health care staff do not have enough understanding of the benefits of infection control policies, and often they do not have skills to adhere to each component of the protocols. A training and skill improvement workshop focussing on infection control policies can be exponentially beneficial in helping the staff understand the value of infection control and the direct benefits of this policy on the health and safety of both the patients and themselves (Lim, Ho and O'reilly 2016). Dissemination of information: Infection control guidelines are important legislative guidelines and a breach in the infection control policies demand legal and lawful consequences. In the face of a policy breach, the legal guidelines direct at both verbal and formal communication of the breach information to all key stakeholders, such as. The disclosure of any subjective or objective data to outside personnel is strictly prohibited and is considered violating the privacy and confidentiality (Filia et al., 2016). Conclusion: Measles is a fairly common yet alarmingly contagious infectious diseases, and therefore strict infection control policies are implemented to keep the outbreak of this particular virus under complete control. However infection control policy breach poses a significant threat to avoiding such outbreaks; although it can be concluded that adhering to a simple and organized strategy can drastically improve compliance to such policies and prevent policy breaches before it can take place. References Filia, A., Bella, A., Cadeddu, G., Milia, M.R., Del Manso, M., Rota, M.C., Magurano, F., Nicoletti, L. and Declich, S., 2015. Extensive nosocomial transmission of measles originating in cruise ship passenger, Sardinia, Italy, 2014.Emerging infectious diseases,21(8), p.1444. Health.nsw.gov.au. (2017). Influenza. [online] Available at: https://www.health.nsw.gov.au/Infectious/Influenza/Pages/default.aspx [Accessed 19 Sep. 2017]. Lim, L.L., Ho, S.A. and O'reilly, M., 2016. In-flight transmission of measles: Time to update the guidelines?.American journal of infection control,44(8), pp.958-959. Ma, C., Gregory, C.J., Hao, L., Wannemuehler, K.A., Su, Q., An, Z., Quick, L., Rodewald, L., Ma, F., Yan, R. and Song, L., 2016. Risk factors for measles infection in 07 month old children in China after the 2010 nationwide measles campaign: A multi-site casecontrol study, 20122013.Vaccine,34(51), pp.6553-6560. Maltezou, H.C. and Wicker, S., 2013. Measles in health-care settings.American journal of infection control,41(7), pp.661-663. Miller, C.H. and Palenik, C.J., 2014.Infection Control and Management of Hazardous Materials for the Dental Team5: Infection Control and Management of Hazardous Materials for the Dental Team. Elsevier Health Sciences.