Critical Analysis of Turkey's Accession to the European Union Research Paper

Basic Analysis of Turkey's Accession to the European Union - Research Paper Example This article will include huge obstructions and issues that have disrupted the general flow of Turkey like human rights, law and different changes they have to attempt. After this, the paper will attempt to foresee the conceivable outcomes of EU section for Turkey. The beginnings of the European Union can be followed back to the 1951 Treaty of Paris which set up the European Coal and Steel Community. This came after the trouble and the arrangement of old adversaries in Europe had finished in the two World Wars. The Second World War saw the articulate demolition of the most socialized landmass on earth. The resulting development of the United Nations with the perspective on advancing human rights and worldwide security shaped the structure which gave the catalyst for collaboration between countries in sub-locales. This paper focuses on that the European Union is a supranational association which is intended to fabricate a typical future for its part states through the coordination of strategies inside these countries. The European Union spotlights on International Economic Integration of part states and this is done through organized commerce, customs associations, normal markets and monetary associations. The European Union is comprised of individuals with greater parts that are etymologically Indo-European and strictly Christians . Just Estonia is the country that doesn't have these two highlights in its larger part populace. The amplification of the European Union is done dependent upon the situation. ... ean Union spotlights on International Economic Integration of part states and this is done through organized commerce, customs associations, basic markets and monetary unions5. The essential objective or finalite politique of the European Union is to make a Federal Europe focused on government assistance, security and thriving to its part states and citizens6. This infers the European Union is for the most part centered around advancing significant changes in the social and monetary prosperity through the sharing of shared traits and the advancement of exchange and different exercises that advance riches age and financial development. Socially, the European Union is comprised of individuals with dominant parts that are phonetically Indo-European and strictly Christians7. Just Estonia is the country that doesn't have these two highlights in its greater part population8. Passage to the European Union Although Turkey has solid associations with the European Union in both the recorded an d topographical sense, it is formally not an individual from the European Union. This is on the grounds that there are some significant passage decides that every single hopeful country need to hold fast to. Turkey's situation regarding this matter falters and they need to change in accordance with meet the greater part of them. Generally, the growth of the European Union is done on a one case at a time case basis9. This is on the grounds that before a part state joins, individuals on favorable terms should analyze their status and worthiness before allowing them the option to acquiesce into the Union. An outstanding case is that of the United Kingdom which had its application for enrollment vetoed by Charles de Gaulle's France on a few events. Be that as it may, on account of the Central and Eastern European Countries (CEECs), the expansion was done through an efficient methodology where a gathering of hopeful part states were given a few

What you can learn from Mark Cuban’s routine

What you can gain from Mark Cuban’s schedule Imprint Cuban is a truly known person. Perhaps you know him from his online networking fights with specific presidents, or his courtside showy behavior at Dallas Mavericks games, or his TV appearances as a financial specialist on Shark Tank. The very rich person is a bustling man-yet additionally an effective one, so what would we be able to gain from his every day schedule? Start early.Just contemplating one is agonizing to a large number of the evening people out there, yet Cuban acknowledges his initial work as one of the key components of his prosperity. Getting up and beginning to work (like browsing messages or messages) may appear to be a radical beginning, however overviews have demonstrated that numerous individuals are most honed when they first wake up.Come up with a mantra.Positive reasoning can be exceptionally compelling, so think of some close to home mantras that work with your objectives. As indicated by Cuban, â€Å"Work like there is somebody working 24 hours per day to remove everything from you† props him up. What rouses you? How might you transform that into a one-liner?Keep up the pace all through the day.Even when there’s personal time, Cuban continues browsing messages to remain educated. Some vacation is generally key to decompressing, yet on the off chance that you wind up with periods that aren’t so caught up with during the work day, doing brisk browses of email can assist you with staying focused.Don’t stall out in meetings.Cuban feels like most gatherings are a â€Å"waste of time.† For all of us, gatherings are regularly an important insidiousness on the off chance that we need to complete our work, however you can apply Cuban’s reasoning to your own vocation by assessing whether plunk down gatherings are really essential, or on the off chance that you can complete the work another way (like brief up close and personal talks, or a call/email).Make time for individual priorities.As a paren t, Cuban ends up with a difficulty natural to many: having proficient commitments pull one way, family commitments another. It’s a matter of booking the most elevated need family minutes into the day. It is likewise a matter of parity: â€Å"I can’t make every one of their games, however I make most,† he says.Take time for self care.Cuban’s ball group proprietor, yet additionally an informal player, setting aside a few minutes for b-ball games and different exercises as a component of the day by day wellness schedule. Whatever your wellness or self consideration routine is (yoga, reflection, rec center time, strolling the pooch, and so on.), ensure you cut out some time in your day for it. Pushing excessively working diligently and not having an outlet can prompt significant work stress.Get enough sleep.Speaking of work pressure, not getting enough rest can be a significant donor. Cuban gets six to seven hours per night. The perfect can change by individu al, yet whatever your enchantment number is for top profitability and execution during the day, ensure you’re getting that rest as much as you can.We may not all be extremely rich person speculators, yet Mark Cuban’s every day schedules give us that with some additional center, planning, and consistency, we can have a go at living like one.

Sieve Analysis Test Lab Report Sample

Sifter Analysis Test Lab Report Paper The target of this examination is to get the reviewing bend for both fine and coarse total. 1. Parity equalization or scale utilized in testing fine and coarse totals will have comprehensibility and precision as follows: For fine total, coherent to 0. 1 g and exact to 0. 1 g or 0. 1 % of the test load. For coarse total, or blends of fine and coarse total, discernible and precise to SO g or 0. 1 % of the test load. 2. Sifters the sizes and gaps proper to the detail tot the material being tried, consenting to BBS 410: For coarse total, standard vive size of 50. Mm, 37. 5 mm, 20. 0 mm, 14. 0 mm, 10. 0 mm, 5. 0 mm and 2. 36 mm (Fig. CLC-l), Poor fine total, standard sifter size of ICC mm, 5. 00 mm, 2,36 mm, 1. 18 mm, mm, 300 m and 150 m (Fig. ICC-2). 3. Mechanical Sieve Shaker a mechanical sieving gadget, used to make vibration of the sifter to make the particles skip. 4. Broiler a stove of fitting size equipped for keeping up a uniform temperature of Acoustic. Methods Fine Aggregate I. Agent test was picked by quartering (as per BBS 812: Part 102: 1984) or by utilization of an example splitter (Fig. CO-3). The example to be tried ought to be the rough weight wanted when dry. For this analysis, around 500 grams of fine total was gauged. 2. The examples was dried to steady weight in the heater at a temperature of 1050 C. 3. The examples was chilled off. The ideal strainers was settled arranged by diminishing gap size start to finish. 4 The example was set on the top sifter and the strainers was fomented by mechanical sifter shaker for an adequate period so that after fulfillment, not more than one percent by weight of the buildup on any individual strainer will pass that strainer. We will compose a custom article test on Sieve Analysis Test Lab Report explicitly for you for just $16.38 $13.9/page Request now We will compose a custom exposition test on Sieve Analysis Test Lab Report explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom exposition test on Sieve Analysis Test Lab Report explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer

The Importance Of Crm For A Bank Finance Essay - Free Essay Example

3.1. Introduction According to Beins (2008), research methodology is a focused way to systematically investigate the raw information available and process it into a specific piece of information that is available to be analysed and clarifying comments on the topic of enquiry. (Kothari, 2008) states it as a set of procedures or rules and methods adopted by an individual to get valid and authenticated results on the research. Some argue that it is an analysis of principles whereas some say that it is just a collection of data and procedures. The following chapter has covered the various aspects of the research methodology such as the design, techniques, questions, approaches that have made research a success and credible. It will also throw light on why a certain method is used in the research and why others have been dropped, its advantages and disadvantages in regarding to efficiency of CRM services in HDFC bank. The chapter has been divided into two parts first where the theory regarding the subject topic is discussed and second where the administration of techniques and the methods required for data collection are described. 3.2. Objectives The objectives of this research are very clear in order to achieve the desired results. This study deals with the importance of CRM for a bank in Indian economy like HDFC bank. It has determined determine the impact of CRM on the organizational effectiveness of the bank and its business operations and if improvements in customer services are needed. There is an assessment of awareness of CRM to the bank employees and its benefits for HDFC bank. Interviews were conducted and questionnaires were distributed amongst the customers to determine the extent of customer satisfaction. The data has been critically analysed using a variety of sources and research tools and recommendations are provided for the bank. 3.3. Research Philosophy Philosophy is regarded as a persons perception or belief towards a particular thing. KumarÂÂ  (2007) terms philosophy as the researchers perception towards a properly structured methodology. These beliefs form the fundamental approaches towards reality and can be categorized into three parts according to Beins (2008). They are Positivism, Realism and Interpretation which are further elaborated as Positivism is generally a quantitative approach where the emphasis is on a structured methodology to facilitate replication enforced by theoretical laws which are similar to the ones produced by natural and physical scientists. Realism on the other hand advocates that people should not be studied as an object that is done by the physical and natural scientists (Bryman and Bell, 2007). Interpretation on the other hand can be considered as a qualitative approach to understand the differences between different types of individuals in social behaviours (Saunders et al. 2009). 3.4. Research Approaches In research methodology there are two methods of research that are generally referred to; they are deductive approach and inductive approach (Beins, 2008). Deductive approach can be related to a waterfall approach as the reasoning in this approach works from a broader towards a specific approach. Conclusion in this type of an approach generally comes from the specific available facts (Saunders et al. 2009).It is also known as the top down approach. This method helped in the literature review and also in determining some finding s for the research. Inductive approach on the other hand is closely related to a hill climbing approach where the reasoning is the other way round moving from more specific towards a more broader approach, it allows themes to appear from the data and which leads to theory depending on the scenarios (Ghauri, 2010). It is also regarded as the bottom up approach and has a degree of uncertainty. This approach was also used in the literature review and in address ing to the problems as the research evolved as the researcher used foreground information that was already available (Kothari, 2008). Arguments based on laws, rules and principles fall within the area of deductive approach and observations are included in the inductive approach (Ghauri, 2010). Inductive approach was used in forming the questionnaires where specific observation of the customers of HDFC bank was required and deductive came into play while questioning the managers of HDFC bank about the policies, rules and principles of the bank which played an important role in determining the customer satisfaction and their effect on them (Saunders et al. 2009. 3.5. Primary and Secondary Data Collection Secondary data collection involves the data that is generally collected for some other research and it is used by the researcher for its own research. The various types of secondary data collection are documentary type reports, multiple sources and surveys (Saunders et al. 2009). Documentary type reports according to Kumar (2005) consist of written and non-written reports. The research consisted of data from websites, media accounts, television, committee reports, CD ROMs, organizational reports from HDFC bank and internet sources. Multiple sources consisted of data from the overall banking industry in Indian economy, also reports from the banking sector were included in the literature review and there was statistical data from HDFC bank as well. Survey data usually consists of government census and data relating to the aspects of daily life of an individual such as expenditure, budgeting and employability prospectus. Survey data was used to collect quantitative information about t he customers of HDFC bank and researcher adopted this approach as it is focused towards the target audience. Primary data collection is the data that is specifically collected for the research purposes and cannot be collected from other sources (Saunders et al. 2009).It includes the data that is collected by the researcher through interviews and questionnaires. Kothari (2008) divides primary data can be divided into two categories such as Qualitative data and Quantitative data. 3.6. Quantitative Data Collection Methods Quantitative data according to Bryman and Bell (2007) is defined as a collection of numerical and statistical data which form a firm base for the research and the theories. Beins (2008) comments that quantitative research is established to such a level in research methods, that some researchers dont accept any other data collection as valid and authentic. Saunders et al (2009) concept is that that the quantitative data is collected in the form of numbers and statistics. It can also be described as an objective method of data collection where the focus in the correct and accurate measurement of analysis and the target concepts using various techniques such as surveys and questionnaires (Ghauri, 2010). The aim of this type of data collection is to get the information, classify it count it and construct statistical models to explain it further. There is also limited probing as far as questions are concerned in a quantitative research with the sample size being large. The researcher co llected data through questionnaires and they were made in such an order that helped the researcher to convert the responses into percentages and put them on scales (Quinton and Smallbone, 2006). 3.7. Qualitative Data Collection Methods Qualitative data collection methods are those that usually lay emphasis on words rather than numerical and statistical data (Bryman and Bell, 2007).This type of method does not subject its finding to numerical and quantification of data but studies the attitudes, feelings the people (Saunders et al. 2009). Ghauri (2010) argues that qualitative data may be used to construct a theory but it actually studies a particular phenomenon. This type of data collection is subjective and involves interpretation of different event and studying of an individual using participant observation such as interviews and the design of the research unfolds as the research progresses (Kothari, 2008). The aim of this research is to get a detailed description and researcher acts as the data gathering instrument. A qualitative data collection method mainly includes three techniques that are widely used for gathering data and they are focus groups, projective techniques and interviews. According to Kumar (200 5), focus groups are used to gather data from a group of people where they are free to talk about their perceptions and ideas about a particular subject. Projective techniques include gathering information from an individual using certain tests so that their real emotions could be revealed (Kothari, 2008).Both these methods were omitted from the research as they were beyond the nature of this research and lacked relevance. Interviews in the words of Beins (2008) involve in-depth analysis of a conversation between two people and this technique was used by the researcher to gather data because of its high relevance with the research. 3.8. Surveys Surveys are a well-known method of data collection. As defined by Kothari (2008) questionnaires if used in surveys are more successful and surveys can be used for both quantitative and qualitative purposes. The researcher therefore used questionnaires to get the responses from the customers of the HDFC bank to determine the levels of customer satisfaction and their views about the services of the bank. The questions were designed to get responses both in numerical form and descriptive forms. The responses were used to devise graphs and scales in the analysis of results and proved to be very reliable and valid data (Beins (2008). Questionnaires were also used to get responses from the managers on the facts illustrated by the customers of the bank. Questionnaires were given to the customers at the bank itself when they came in for their services and were distributed throughout the employees of the bank by the managers as it was important to know the views of the employees regarding t he customers of the bank to whom they delivered the service. It was easy to get the responses and then analyse them for research purposes (Bryman and Bell, 2007). The questions were designed strictly keeping the research purpose in mind and made sure not to deviate from the track of the research. The steps that were adopted in designing the questionnaires were the following as described by Yin (2003). First the objectives were clearly defined and after that the questions were categorized to get the appropriate response, and then a proper sample size was chosen in order to get valid results and finally the questions were written (Bryman and Bell, 2007). The questions were kept very simple in order to make the managers comfortable so that they could provide as much information as possible that would be relevant to the research, the aims of the research were kept in mind as well so that the employees could provide appropriate information regarding the customers within HDFC bank and vic e versa and its effect on the performance or in customers case the customer satisfaction with the bank (Saunders et al. 2009). 3.9. Interviews According to Ghauris (2010) theory, interviews are conducted to get information about the attitudes, perceptions, and feelings about a certain issue. Beins 2008) believes that interviews are exchange of views between two persons concerning a particular topic of interest. Saunders et al. (2009) writes that the interviews can be largely helpful in dealing with issues of complexity and to find a reliable response. Interviews were conducted from three out of the eight managers of HDFC bank which were randomly selected during sampling. The questions were drafted in advance and the managers were asked about their time and availability of the interviews, as the researcher was in a different geographical location and it was difficult to conduct initial face to face interviews with the managers as it would incur huge costs for the researcher to visit India more than once and would be time consuming. Therefore methods such as video and teleconferencing were used to get the time for interview s and create an environment similar to the face to face interviews (Kothari, 2008). Detailed interviews were conducted later when the researcher visited India. The researcher conducted one pilot interview with branch manager first. After finalising the questions, another formal interview was taken. There were almost same responses in both occasions. Two of the middle line managers were asked for their time for interviews and luckily single interview was taken from both managers. The conversation with the managers started with the introduction of the researcher and then by thanking them for their time and availability. Questions were asked regarding the various CRM policies that the bank was implementing and the importance of those policies in retaining customers, also information was collected regarding the different services that the banks was providing to the customers and if they were beneficial to them keeping in mind the CRM policies of the core competitors (Kothari, 2008). Als o they were asked whether the employees working within HDFC bank were aware of the CRM policies and their benefits and the effects of CRM on the banking policies and its operational policies. The efficiency of the CRM services provided by the bank was also questioned and its impact on the business. The questions asked were aligned with the theme of the research and the managers that were selected for the interviews had experience of working in the customer service sector within the bank and had been working long enough to know about the various CRM policies within the organization. The approach towards the managers in the interview was also kept informal so that they could be at ease and give out as much information as possible without any nervousness (Kumar, 2005). The questions mainly helped in determining the benefits limitations and the problems faced in implementing the CRM policies. The discussion proved to be quite open ended and helped a lot in gathering valuable information regarding the CRM practices within HDFC bank (Ghauri, 2010). 3.10. Sampling As researched by Beins (2008), it is rarely seen that researchers survey the whole population as it is too expensive and time consuming, so a random subset of individuals is chosen. As sampling was an important part of the research it was carefully planned to target a random group of about eighty people in order to get reliable and valid results. Sampling was also done in the case of choosing the managers as three of them were randomly chosen out of the eight managers working in the Bank. The sampling proved to be successful as data was gathered in a short period of time and it was relevant to the research as well (Saunders et al. (2009). 3.11. Pilot study It is important to test the questions designed in the questionnaires before they are actually used in the research in order to determine whether they are conducive towards the research and would pose no problems for the respondent and experts should be consulted to comment on the suitability of the questions and this is regarded as pilot study (Saunders et al. 2009), therefore three different managers from the Indian banking sector were consulted for their comments and the questionnaires were made more specific and clear. 3.12. Rationale/Justifications From the researchers perspective rationale of this research is to discuss why the selected research methods are appropriate and why they were applied. As the research approaches adapted are so wide-ranging under their own sub-categories which are not relevant with this research, a hybrid of methodologies was best thought to be used in this research where each plays an important role and is not deviating from the research (Saunders et al. 2009). The researcher based the research on fact finding and did not take fiction into consideration so that the research would be valid, authentic and based on reality and proven theories (Bryman and Bell, 2007). The researcher also opted for realism that takes the individuality of a person into account and is thought to work best where the social issues are concerned and hence is useful in getting as much information possible from the customers of HDFC bank and the managers. After finalizing the research approach, the next stage is to specify the primary and secondary data collections. According to Bryman and Bell (2007), it is important to formulate the design and plan the structure of the research work after examining previous work so the researcher adopted this policy and examined the various policies, procedures, daily functions, and socio cultural aspects of HDFC bank to get a view of banks functioning in Indian economy. Contextual features and issues related to the dissertation were among the crucial factors that were considered in making decisions about the most appropriate research design to employ in designing and undertaking this research. The researcher was significantly influenced by a number of such issues in determining an appropriate research design. It is very important to mention here that the researcher undertook pilot study before the actual commencement of the research. It was a feasibly a very small experiment to test logistics and collect data prior to the greater research in order to improve the qu ality and efficiency of the questions asked in the interviews and questionnaires. It was important to test the questions designed in the questionnaires before they are actually used in the research in order to determine whether they are conducive towards the research and would pose no problems for the respondent and experts should be consulted to comment on the suitability of the questions and this is regarded as pilot study. Although several research methods could have been employed as they were in related studies, but the researcher chose interviews and questionnaires because of certain limitations (provided in the next paragraph) and some other reasons: The researcher believes that questionnaires are more successful and can be used for both quantitative and qualitative purposes. It is the easiest and simplest method of collecting data in short time. Taking into consideration the environment of HDFC Bank along with keeping in mind the purpose of the research, the researcher app lied this method to get the responses from the customers of the HDFC bank in order to determine the levels of customer satisfaction and their views about the services of the bank. For this purpose, the questions were designed to get responses both in numerical form and descriptive forms. The original thinking was that these responses could be used to devise graphs and scales in the analysis of results; in the end these proved to be very reliable and valid. Interviews were preferred over other research methods because the researcher wanted to get information about the managers attitudes, perceptions, and feelings about CRM adaption and use in their bank. The researcher felt that reliable responses would be gathered concerning the use, benefits, limitations, effects and other issues regarding CRM within the bank environment. Later face to face interviews provided detailed insight into the impact of CRM. The branch manager and middle line managers were approached separately and intervi ews were conducted from them to take into consideration the same value and importance of CRM and its impact on customer services and company performance, but from different perspectives. This helped the researcher in critically analysing the qualitative data. The triangulation technique and choosing mixed method approach for this research was considered to engage the complex issues such as differences of backgrounds of managers, employees and customers and differences in their opinions. The mixed method approach was also selected because the researcher wanted to gather relevant and reliable information and that could be gathered to apply the best research method to appropriate sample. This approach also embrace important underlying issues for this research such as focusing on research outcomes by emphasising the criticality of the of the questions asked rather than the methods of data collection. Mixed method research was considered as it has the ability to incorporate both quant itative and qualitative data collection techniques. 3.13. Limitations As every research has its own limitations this research is not different from the rest of the researches and has limitations too. The two methods used for data collection were through interviews and questionnaires and they have their own limitations. Kumar (2005) argues that respondents sometimes do not answer sensitive questions and sometimes their views can be biased about a particular subject. It was seen that the managers when interviews declined to comment on certain policies adopted by the HDFC bank. The views of the customers in certain responses seemed to have an element of bias towards the policies of the Bank and also some responded even answered the question which they had little knowledge about (Kothari, 2008). Access to company records was also a limitation as the researcher couldnt get all of the records from the Bank as they declined to lend them to the researcher citing data protection (Ghauri, 2010). Although majority of the customers participated in the research a nd returned filled questionnaires some refused to do so, and some of the customers just filled the questionnaires for the sake of filling it without actually going through what is required (Beins, 2008). The difference in time zones also was a limitation as the researcher and the interviewee both had to squeeze time on a relatively free day so that they could concentrate fully on the questions asked and give out as much information as possible. Many articles and resources had to be left out as they were less relevant than the other relevant articles used in the research and literature review (Saunders et al. (2009). 3.14. Data Analysis tools As the initial interviews were done through video conferencing, Skype was used as a tool because of its reliability and user friendly approach (Bryman and Bell, 2007). Pilot Questionnaires were sent out to the managers through emails which were further printed and distributed by the manager to few employees working in the bank. Detailed questionnaire was constructed using Microsoft Excel. Data was also processed through Microsoft excel spread sheets and there was extensive use of Microsoft word 2010 as it proved to be very useful with some of other graphical alternatives (Ghauri, 2010). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Family Tree An Organization - 958 Words

The family tree is an incredible nonprofit agency located in central Maryland in Baltimore city, with many programs for children, adults, and the community as whole. The Family Tree is the perfect combination of its predecessors â€Å"The Parents Anonymous of Maryland† and â€Å"The Child Abuse Prevention Center† in diversity, techniques and procedures and funding. While continuously succeeding, the Family Tree, still looks at their mission to guide them, which is, â€Å"Improving the community by providing families with proven solutions to prevent child abuse and neglect†(Thefamilytreemd.org). The family tree might be a relatively new agency in itself however, it is also a strong support system the community needs. Referring Families Overall, as a group we agreed that we each would refer families in need of the services that the Family Tree provide and our positions about the profession of social work nor more directly child welfare has not changed, because we all come from communities where we can see the change is still needed. The Family Tree is very children, family, community and relationship oriented. The actual site itself is warm and welcoming, when you first walk in, you see low ceilings and a long hallway, at the end is the front desk. It’s is an open space with an inviting waiting area. Our tour guide Ms. Stephanie Jacobs greeted the group in the waiting area and then led us to the children’s room. Which is newly renovated and furnished with everything needed to care forShow MoreRelatedDollar Tree Analysis1402 Words   |  6 PagesDollar Tree Analysis Name: Date: Analyze the business-level strategies The sluggish economy has created a perfect storm in favor of the retail business. 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The Tower of London Essay - 5058 Words

The Tower of London: A Landmark Alive With History The Tower of London is one of the most famous and visited historic monuments in the world. For some people it conjures up images of Norman architecture and towering battlements, but most associate it with arms and armour, ravens, the Crown Jewels, Yeoman Warders, imprisonment, death and ghostly apparitions. But this does not do it justice: the history of the Tower and its buildings is a vast, fascinating and complex subject, intertwined with the history of the country of England, its government, its kings and queens, and its people and institutions. The castles first four centuries, during the Middle Ages, saw the development of the layout of buildings that we know today and its†¦show more content†¦The White Tower was protected to the east and south by the old Roman city walls, while the north and west sides were protected by ditches and an earthwork with a wooden wall on top. The tower was reinforced on the two western corners by square turrets, by a round tower housing the main staircase on the north-eastern corner, and by a half-round projection housing the chapel on the south-eastern corner. Inside, each of the buildings four levels was divided into three parts. The lowest level contained access to the well while the main entrance was situated on the floor above and reached by a timber staircase. In the 12th century a fore-building was added to the south front of the White Tower to protect the entrance. From very early on the enclosure contained a number of timber buildings for residential and service use. It is important for us today to remember that the functions of the Tower from the 1070s until the late 19th century were established by its Norman founders. The Tower was never primarily intended to protect London from external invasion, although, of course, it could have done so if necessary. Nor was it ever intended to be the principal residence of the kings and queens of England, thoug h many did in fact spend periods of time there. Its primary function was always to provide a base for royal power in the City of London andShow MoreRelatedThe Tower Of London.1532 Words   |  7 Pagesyears my dream has been to visit London, England- so I decided to research a very historic site that is so prevalent to the history which helped shape many aspects of this city and English culture; The Tower of London. London seems to be such a magical place to visit, as there are many layers of history underground, but above ground as well. Over the many years London has been inhabited, there have been many historical events having occurred here, but this tower has been prominent to the growthRead MoreThe Symbol of the Tower of London761 Words   |  3 PagesEver since its creation by Gundolf in 1078, the Tower of London has served many purposes. 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Role of Tax and Accounting Mechanism

Question: Discuss about the Role of Tax and Accounting Mechanism. Answer: Introduction: Peter by birth is an Australian resident and his profession is musician as he plays guitar for a well known band in Australia. The band was popular in Australia and in early 2016 the band members had to move to Britain for attaining more success. However, in the month of October the band had to return in Australia permanently. From the period of 2015 to 2017, Peter being an individual had derived incomes from his profession and other sources as well (Kendall and Baum 2016). The current report is prepared in order to assess the taxable income of Peter for the period ranging from 2015 to 2017. This will assist Peter in determining the taxable amount for the each period. Furthermore, it also includes several recommendations that is useful for Peter in lowering his amount of taxable amount. According the Australian taxation act, an Australian resident is required to pay tax for income generated by them within or outside the Australia. A non-resident and resident in Australia have to pay income tax for the amount generated by the Australian source (Arber and Rahimi 2015). Peter has spent more than a year in Britain and his residential status for the period of 2015 to 2017 must be determined appropriately under the residency test. The below stated table helps in determining the residential status, under the Income Tax Assessment Act 1998: Taxable Period Domicile Test 183 Day Test Superannuation Test Residential Status 2015-16 Having a permanent place of residency in Australia Residing in Australia for 198 days Not a member or eligible employee under the superannuation Act, 1990 1976 Resident 2016-17 Having a permanent place of residency in Australia Not residing in Australia Not considered as eligible member or eligible employee under superannuation Act 1990 1976 Resident Having a permanent place of residency in Australia Residing in Australia for 182 days Not considered as eligible member or eligible employee under superannuation Act 1990 1976 Resident According to ITAA 1997, if an individual meets the criteria of any one of the above test then he or she would be considered as Australian resident for taxation. Peter does not falls under the superannuation test since he is not covered under the superannuation Act, 1976 and not cannot be treated as a resident for superannuation test (Coffee et al. 2013). However, Peter did not stayed in Australia for 198 days on 2015-16 and in 2016-17 he does not stayed in Australia as well. Therefore, according to the 183 days test he will be considered as Australian resident for the year 2015-16. The study gives evidence that Peter also has a house at Brighton in Australia, which is used for permanent residency. He had also leased the house during his visit in Britain. He lived in the leased house of Britain and currently he is staying in rented house temporarily. It is reflected that the house in Australia is only considered as permanent place of residence for Peter during the period of 2015 to 2017 (Barkoczy 2016). Therefore, Peter meets the criterion of domicile test and Peter is considered as Australian resident for taxation period starting from 2015-16 to 2017-18. Peter is liable to pay the income tax for any type of assessable income derived within or outside the place of Australia for the above stated period. Incomes earned by Peter within the stated period are assessed for the purpose of tax under the different taxation rules and other assumptions. For determining the assessable income, the gross earnings of Peter need to be computed. Such earnings include both the foreign earnings and domestic earnings of Peter. However, the assessable income would not include goods and services tax, borrowed amount and earnings from hobbies of Peter. Income from professional services: Peter is by profession a guitarist and entertains people through live concerts and music albums. A large part of his annual income is derived from the payment of live concerts (Woellner et al. 2014). Hence, these kinds of income are referred as his personal service income and must be considered in his total assessable income under division 84 of the ITAA 1997. Royalty income is derived from intellectual properties and it is regarded as form of investment. Music and songs are regarded as intellectual property for singers and musicians therefore, royalty received from the sale of music albums is regarded as their investment income under section 15(20) of the ITAA 1997 (Taylor and Richardson 2013). Receipt of cash from prize or award is not considered while computing the assessable income (Faccio and Xu 2015). Any person participating in such contest on regular basis and winning a significant amount of awards then such cash prize is regarded as assessable income. Music albums of Peter were nominated for numerous concerts and have won several awards from that contest from the period 2015 to 2017 (Santhanam 2016). The cash prize received by Peter is included in the assessable income. Capital gains from the sale of car and shares: Peter does not trade car or shares for deriving ordinary income and both the assets are regarded as Capital gain taxation assets. Any kind of profit or loss that is derived from the sale of assets is included in the assessable income of Peter under section 102, ITAA 1997. Peter bought shares and car during 2010 and 2011 and sold the same on 2016 (Lucia 2015). It is evident that the Peter owned the assets for more than two years and he is eligible for 50% exemption on profits. On incurring any kind of loss he may adjust, the same with the profit derived from any other asset or may carry it forward in the next period of tax. Lease rent is considered as a type of investment income even though the lease rent from the house property is not specified it must be considered in computing the assessable income of Peter under section 25AB, ITAA 1936 (Olsen 2016). Particulars Details 2015-16 2016-17 2017-18 Total Income generated from live concerts sale of Album In Australia $ 1,40,000 $ 1,40,000 Outside Australia $ 1,50,000 $ 1,50,000 Royalties: Inside Australia $ 30,000 $ 30,000 Outside Australia $ 2,50,000 $ 15,000 $ 2,65,000 Cash Awards In Australia $ 20,000 $ 10,000 $ 30,000 Outside Australia $ 16,000 $ 16,000 Lease Rental Income: Sum of Ordinary Income $ 3,10,000 $ 2,90,000 $ 31,000 $ 6,31,000 Capital Gains Tax: Sale of Cars $ 60,000 Less: Purchase Consideration $ 95,000 $ -35,000 Sale of Shares $ 11,000 Less: Purchase Consideration $ 5,000 $ 6,000 Net capital gains tax $ -29,000 Capital Loss $ -29,000 $ -29,000 $ -29,000 $ -29,000 Total Assessable Income $ 3,10,000 $ 2,90,000 $ 31,000 $ 6,31,000 Conclusion: The above stated table implies that the total amount of ordinary income, apart from the lease income of Peter is as follows The capital loss incurred on CGT assets can be set off against the capital gains on CGT assets and this kind of loss is not generated with the ordinary income of Peter and must be carried be carried forward by him in the following years. The total amount of ordinary income of Peter would be carried forward in the next years. Hence, the ordinary incomes of Peter are regarded as his total assessable income for the stated period. Peter should have to pay tax on the foreign incomes to the British government. Therefore, according to the treaty formed between Australia and United Kingdom Peter can enjoy the tax benefits for the amount of tax paid to British tax departments. In addition to this, he can also cut down the net amount of taxable income for the period of 2017-18 by subtracting the rental expenditure from his lease rent. Reference list: Arber, R. and Rahimi, M., 2015. International graduates' endeavours for work in Australia: Experiences of international graduates of accounting transitioning into the Australian labour market.International Education and Cultural-Linguistic Experiences of International Students in Australia, p.59. Auerbach, A.J. and Hassett, K., 2015. Capital taxation in the twenty-first century.The American Economic Review,105(5), pp.38-42. Barkoczy, S., 2016. Foundations of Taxation Law 2016.OUP Catalogue. Coffee, N.T., Lockwood, T., Hugo, G., Paquet, C., Howard, N.J. and Daniel, M., 2013. Relative residential property value as a socio-economic status indicator for health research.International journal of health geographics,12(1), p.22. Faccio, M. and Xu, J., 2015. Taxes and capital structure.Journal of Financial and Quantitative Analysis,50(03), pp.277-300. Kaldor, N., 2014.Expenditure tax. Routledge. Kendall, E. and Baum, S., 2016. The residential context of health in Australia: no longer the lucky country?. Lucia, R., 2015. Role Of Tax And Accounting Mechanism In Taxation System.Annals-Economy Series,3, pp.205-210. Olsen, L.T., 2016. A New Accounting and Taxation Paradigm.Journal of Futures Studies,20(3), pp.133-142. Santhanam, R., 2016. 51_Salaries and Income-Tax. Stantcheva, S., 2015.Optimal taxation and human capital policies over the life cycle(No. w21207). National Bureau of Economic Research. Tanzi, V., 2014. Inflation, indexation and interest income taxation.PSL Quarterly Review,29(116). Taylor, G. and Richardson, G., 2013. The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms.Journal of International Accounting, Auditing and Taxation,22(1), pp.12-25. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2014. Taxation of consolidated groups. InAustralian Taxation Law 2014(pp. 951-996). CCH.