Friday, December 27, 2019

Personal Reflection - 756 Words

Personal reflections are characterized as learning through experience in gaining new insights and changed perception of self and practices. Reflection can be a difficult experience without the support and guidance of an expert (Johns, 2004). This personal reflection presents an exciting opportunity for me to consider how successful my placement in the intermediate care has been in terms of my own personal learning. By reflecting on the positive aspects of the placement, I will be able to make sense of my personal learning and apply what I have learnt into future careers. At the beginning of my placement I knew very little about intermediate care or services it provided regarding alternatives to hospital care for elderly patients. In†¦show more content†¦Patients are assessed by nursing staff and other professionals such as a physiotherapist and occupational therapist collaborating, as to whether a patient would need a care package in place, where possible patients are kept at home with support to assist with personal care. One particular day I was able to take part in an assessment with my mentor and an occupational therapist, the patient was assessed and it was clear that the patient was not coping well at home, a family member was present and were worried and anxious that the patient was unsafe at home and might be at risk of falling, therefore, extra support where needed. The patient was anxious and was unsure about leaving their home, however, my mentor and myself reassured the patient that intermediate care was for a short period of time and she would be able to go back home, eventually with lots of reassurance the patient was transferred to a localitys center, qualified staff at the center were able to continue therapy programs. On reflection, I was pleased the patient got the help that were needed and that the intermediate care, intensive rehabilitation service is an important part of supporting older people to regain their health and independence after major surgeryShow MoreRelatedPersonal Reflection And Development Plan1431 Words   |  6 PagesPersonal Reflection and Development Plan Reflective practice has helped many people to improve their learning. It is a valuable tool often used by healthcare and education providers to improve their approach to work by questioning their actions. 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The physicalRead MoreReflection On Personal Reflection1307 Words   |  6 PagesPERSONAL REFLECTION 2 PERSONAL NARRATIVE This assignment seems to be the most difficult to write because it will encompass a wealth of information. The most important part of this assignment is the opportunity to reflect on the course assignments and the impact this foundational base will have for future classes. Every event in life has to start somewhere and this start sets the stage forRead MorePersonal Reflection786 Words   |  4 Pages My Reflection Paper As relational human beings, people communicate with each other both verbally and nonverbally. Therefore, communication constitutes an important and unavoidable aspect of one’s daily life. Because of communication’s importance, it is beneficial for individuals to investigate their own communication strengths and weaknesses. When people become aware of personal communication weakness, it enables them to take useful measures to improve their communication effectiveness. Thus, inRead MorePersonal Reflection1034 Words   |  5 PagesPersonal Reflection I am very proud of myself for completing my master’s degree this past May. This is my highest educational accomplishment thus far. Also, I feel blessed for my job as a Spanish teacher at Jackson Elementary. Working in a Title I school district has given me the chance to develop new strategies and skills to meet of disadvantaged, at-risk students. Nonetheless, one of my aspirations is also to be an ESL teacher, so I can help English language learners and assist new immigrantsRead MorePersonal Reflection1209 Words   |  5 PagesInterview and Personal Reflection When I arrived at the agency, the room was crowded and many people were waiting for their turned to be served at one of the several tables. The person that I interviewed for this assignment was Emily Hampshire, the coordinator of one of a program called 180. Emily has been with the agency for over a year and is currently the coordinator of the agency’s newest program. This program is a gang prevention and intervention program and was created for the local at-riskRead MorePersonal Reflection1710 Words   |  7 PagesThis reflection will discuss personal diffidence and how it has influenced my academic studies, including my practice within placement settings. Gibbs reflective cycle (Gibbs, 1998) has been utilised as it illustrates a clear structure for the process of reflection. To conclude this reflection will draw together the themes which have emerged and highlight a clear action for future learning that will be used in order to enhance my future practice. Within my previous occupation as a health care assistant

Thursday, December 19, 2019

Adoption Causes Grief By Haley Peck - 2361 Words

Adoption Causes Grief Haley Peck Caledonia Mumford High School Abstract An unborn child stays in their mother’s womb for approximately 9 months. During that time, they make an unbreakable connection with each other. When adoption takes place at any age of the adoptees life, it is difficult for both the mother and child. When infants are abandoned, or feel that they are being abandoned, it causes them to grow up with many unresolved issues. This is because the first thing they learn about life is that it is lonely and hostile, unlike their mother’s womb. This can cause adoptees to grow up with many psychological issues and the major one is grief. They grieve the loss of their birth mother and the life that they could have lived. No matter how dedicated an adoptive mother is, she can never fill that void. Discussion Adoption is an amazing process and it is strongly encouraged in our country. However, adoptees face several psychological issues, including grief. The biological mother and child have a very strong bond and, when broken, it leaves the child with many unresolved issues. When the baby is in the fetal stage, the mother is the whole world for the baby and completely supports the fetus. After the baby is born, maintaining that connection is needed for the infant to feel a sense of well-being and wholeness. Following an adoption, the infant often feels helpless, empty, hopeless, and alone. This is because the baby is missing something which is

Wednesday, December 11, 2019

Capital Gains Tax Assignment Free Sample

Questions: Dave Solomon is 59 years of age and is planning for his retirement. Following a visit to his financial adviser in March of the current tax year, Dave wants to contribute funds to his personal superannuation fund before 30 June of the current tax year. He has decided to sell the majority of his assets to raise the $1,000,000. He then intends to rent a city apartment and withdraw tax-free amounts from his personal superannuation account once he turns 60 in August of the next year. Dave has provided you with the following details of the assets he has sold: (a) A two-storey residence at St Lucia in which he has lived for the last 30 years. He paid $70,000 to purchase the property and received $850,000 on 27 June of the current tax year, after the real estate agent deducted commissions of $15,000. The residence was originally sold at auction and the buyer placed an $85,000 deposit on the property. Unfortunately, two weeks later the buyer indicated that he did not have sufficient funds to proceed with the purchase, thereby forfeiting his deposit to Dave on 1 May of the current tax year. The real estate agents then negotiated the sale of the residence to another interested party. (b) A painting by Pro Hart that he purchased on 20 September 1985 for $15,000. The painting was sold at auction on 31 May of the current tax year for $125,000. (c) A luxury motor cruiser that he has moored at the Manly Yacht club. He purchased the boat in late 2004 for $110,000. He sold it on 1 June of the current tax year to a local boat broker for $60,000. (d) On 5 June of the current tax year he sold for $80,000 a parcel of shares in a newly listed mining company. He purchased these shares on 10 January of the current tax year for $75,000. He borrowed $70,000 to fund the purchase of these shares and incurred $5,000 in interest on the loan. He also paid $750 in brokerage on the sale of the shares and $250 in stamp duty on the purchase of these shares. Dave has contacted the ATO and they have advised him that the interest on the loan will not be an allowable deduction because the shares are not generating any assessable income. Answers: Part 1: Facts - The following are the details of Mr. Dave assets: A residential property that is, a house in which he lived for the past thirty years, sold it on the date 27 June, 2016 for $850,000, and the price for which it was bought was 70,000 dollars. The agent charged commission on it for $15,000. The initial buyer forfeited 85,000 dollars to the concerned person Dave since the trade was ended. The painting was bought for $15,000 on 20 September, 1985 and sold for $125,000 Sold Motor Cruiser at $60,000 and the price for which it was bought was 110,000 dollars in 2004 The shares of the mining company were advertised for the price of 80,000 dollars and were purchased at $75,000 in the present tax year. The stamp duty on purchase was for $250 and the brokerage cost on sale for $750. The dividends were bought through rented funds for 70,000 dollars and interest was paid on $5000. Capital failure was brought for10,000 dollars. Issue Based on the facts, the issue that arises here, what should be considered as the capital loss or capital gain and what should be done about it. Relevant Rules and Laws: Income Tax Assessment Act, 1997 Application: When the auction earnings are lesser than the base cost of the advantage of capital or while the base cost is fewer than the auction income then a capital loss or capital gain is said to take place (Sharkey, 2015). According to section 118 of the ITAA 1997, exceptions are given to the person who pays tax in which he is granted the right to relinquish the capital profit on capital benefits sale of amount of insurance, components of PST, superannuation, undertaking capital amounts and main residence (Woellner et al., 2012). To reduce the gain of capital, indexation and discount are the two methods that are utilized to decrease the capital gain. This is explained in sections 115 and 114 of the Income Tax Assessment Act, 1997. Percentage rate is functional under discounting (Millar, 2016). When a property has attainment date or transported time to the fresh proprietor of the property on which the date is 20, 1985 September then such as asset is acknowledged as pre capital gain asset plus such an asset is subject to exemption from gain of capital. This is contained in Sections 104 to 110 of the ITAA 1997 (Brown, 2013). Mr. Dave sold the dwelling home in which he stayed for more than thirty years plus the date of sale is 27/6/2016. The date of attainment if calculated thirty years reverse shall be 27 1986 June. This cannot be pre capital gain asset in addition to consequently shall not be subject to exemption as per sections 104 110. Capital gain or loss will be = Sale proceeds Cost base = 850,000 70,000 $780,000 is the capital gain Discounted capital gain = $390,000. Capital gain = $390,000 Since the asset of capital is a dwelling house therefore, it is subject to exemption as per section 118 of the ITAA. Conclusively, the gain of capital is not chargeable (Sadiq et al., 2016). The picture of the concerned person Mr. Dave was collected during his lifetime. As per division, 128 156 (6) under the Income Tax Act, 1997 painting is collectable (Sawyer, 2015). If the capital loss is from a collectable then the compensation with the assets loss shall be a collectable barely. The value of sale of the picture was 125,000, dollars which was purchased on 20 September, 1985 for 15000 dollars. This is not considered as a pre capital gain asset. The reason behind this is that the time of attainment was not until 20 September 1985. Capital gain or capital loss = $sale proceeds cost base = $125,000 - $15,000 = $110,000 In this case, the deal is proceeded after September 20, 1999 and the discounting method can be used. Capital gain discounted = $55,000 Taxable value of capital gain = 55,000. In the third case Resources asset is a Motor Cruiser. It was bought in the year 2004 and since it is not a pre capital gain tax asset it will create the liability of tax on the asset of sale. The cruiser was bought for $110,000 and sold for $60,000 Hence, the capital gain or loss = $60,000 - $110,000 = $50,000 capital loss It will be allowed to place off beginning other resources gains or any other sourced income. Auction of dividends also leads to creation of tax accountability. As per this, the stamp duty and brokerage expenses should be added or deducted from the respective purchase or sale. In the given case study, the dividends are purchased and sold in the similar year; hence, the tax shall be calculated in the given current year, that is, 2016. In this, the capital loss or capital gain shall be allowed. The indexation technique shall not be all owed to deduct the capital gain under section 144 of the ITAA as the asset was detained for additional twelve months. However, the discounting technique can be functional to it (Saad, 2014). Sale proceeds = Sale price Brokerage = $80,000 - $750 = $79,250 Purchase price = Cost of acquisition + stamp duty = $75,000 + $250 = $75,250 Capital gain or capital loss = Sale price Purchase price = $79,250 - $75,250 = $4000 Reduced capital gain as per discount method @ 50 percent = $2000 Taxable capital gain = $2000 The interest that is obtained from the loan amount shall not be taxable, as it was not utilised to construct any income under ITAA 1997. However, an expense can be subtracted as per section 8 subsection 1 of the Act, if the expense is created out of an income that is generated. In this case, the interest is not utilised to produce any earnings and consequently it is not to be considered as deduction (Saad, 2014). Total taxable capital gain Capital gain from residence Exempted Capital gain from painting $55,000 Capital loss from motor cruiser ($60,000) Capital gain from shares 2,000 Total Capital loss ($3,000) Brought forward capital loss ($10,000) Total capital loss carried forward ($13,000) Conclusion: On 30th June 2016, there was a capital loss of the price for 3,000 dollars. The carried onward failure from previous years loss is10,000 dollars. Mr. Dave must not sell his asset at a enormous loss as no capital profit can be made from it. Capital gain can be achieved from house but that is excused. To hoard tax in the coming years a dwelling house can be bought and investments can be made that are free from tax and easy to avail (Barkoczy, 2015). Reference List: Barkoczy, S., Foundations of Taxation Law 2015, 6th ed. CCH Australia Brown, C. (2013). Australia-taxation of truststhe problem of aligning concepts of income.Asia-Pacific Tax Bulletin,19(5). 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. Frazier, B. (2013). Resource Capital Fund III LP v. Commissioner of Taxation: Partners or the Partnership-Who Is the Relevant Entity under the Avoidance of Double Taxation Convention between the United States and Australia.Tul. J. Int'l Comp. L.,22, 377. Frecknall-Hughes, J., McKerchar, M. (2013). Historical perspectives on the emergence of the tax profession: Australia and the UK.Austl. Tax F.,28, 275. Lang, M. (2014).Introduction to the law of double taxation conventions. Linde Verlag GmbH. Langton, M., Longbottom, J. (Eds.). (2012).Community futures, legal architecture: foundations for Indigenous peoples in the global mining boom. Routledge.

Tuesday, December 3, 2019

Southwest Airlines Company Organizational Culture

Organizational culture is a set of shared assumptions that describes the common interests, beliefs and attitude of an organization that guides it through defining appropriate behavior and values. Defining of organizational culture involves three levels, which include behavior pattern, shared values, and the basic beliefs and assumptions of members. The idea behind organizational culture always revolves around the realization by the employees about the collective responsibility toward the larger good of the company.Advertising We will write a custom essay sample on Southwest Airlines Company Organizational Culture specifically for you for only $16.05 $11/page Learn More Consequently, it is an expectation from the employees that behavior is in a common way hence each employee knows the work output required from him or her. The advantage of organizational culture is that it helps in establishing the required guidelines, output capacity of the organization a nd organization rules that will help catapult the company toward achieving its goals (Jex Britt, 2008). Organizational culture on organizational development and change at Southwest Airlines Southwest Airlines is an organization that deals with provision of air travel services. The organizational culture of Southwest Airlines focuses on the development, improving, refining the originality, identity, and personality of a people. Southwest Airlines has an organizational culture that devotes its services to the community that use their services through offering friendlier and affordable air services. The organizational culture that Southwest Airline nurtures considers voluntary offers that range from monetary to in-kind donations (Southwest Airlines, 2011). Effects organizational culture at Southwest Airlines Organizational culture develops within a sustained period because it helps an organization in adapting to the competitive environment. Because of this, organizations need to chang e on their cultures to survive for the longest time possible. Organizational culture affects organizational development because culture change mostly affects the top management team of an organization. The effects of organizational culture differ, depending on the cultures that the organization nurtures, which can either, be strong or weak cultures (Jex Britt, 2008). First, possessing a strong organizational culture in place attracts talents to the organization. A strong culture attracts high-level talents because they believe that the organizations will offer them opportunities for advancement of their careers and be able to show off their talents. Another effect of a strong organizational culture is that it withholds the top-level talents to the organization. Having a top-notch culture retains the existing talents whereas still attracting new ones.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Lear n More Third, a strong organizational culture helps in motivating the employees because they will believe to be valued and be able to express themselves with ease. Southwest Airlines practices the spirit of having a servant’s heart. This they achieve through treating one another with respect and the employees putting others first, before themselves (Southwest Airlines, 2011). The other effect is that organizational culture should be able to change how employees perceive their work. If the workers love what they do, their job output will increase. Southwest Airlines have this positive attitude of having fun in what they do, celebrating success, and working as a passionate team player. Last, strong organizational culture assists the organization in nurturing employees into efficient workers willing to be successful in what they do. Southwest Airlines has a culture of a spirit of a warrior whereby they value hard work, desire for being the best, perseverance, and being innovat ive (Southwest Airlines, 2011). Effects of change on the organization Change in an organization has varied effects. Some of the effects include loss of self-confidence. Change in an organization makes employees think that they are powerless and incompetent in their work. Another effect that change can bring to the organization is confusion. When change takes place in an organization, there is alteration in the regular routine of doing work in an organization. Last, change brings about conflict through creating a situation in which there is complete difference in meaning and purpose. Explanation to this is through the lack of will by the employees to let go the old ways of carrying out tasks (Jex Britt, 2008). Conclusion Conclusion is arguably right that an organization that nurtures strong and positive organizational cultures has a good market niche in the business that they do. Organizations should have values that represent what they want to be associated with because it will att ract new employees and retain the already existing crop of talents at their disposal. It is a good practice for organizations to nurture good cultures because it is the building block to strong competitive nature in the future (Jex Britt, 2008). References Jex, S. M., Britt, T. W. (2008). Organizational Psychology: A scientist-Practitioner Approach. Hoboken, NJ: John Wiley Sons, Inc.Advertising We will write a custom essay sample on Southwest Airlines Company Organizational Culture specifically for you for only $16.05 $11/page Learn More Southwest Airlines, (2011). About us: Our Culture. Retrieved from https://careers.southwestair.com/ This essay on Southwest Airlines Company Organizational Culture was written and submitted by user Malice to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.