Category: Uncategorized

Advocacy, subjecting a child to assault

Assault is the act whereby one is occassioned to an offensive act or physical bodily harm by another person. It is an offensive act and a crime in law to subject someone to assault moreso a child. In criminal law assault is categorised into harm, maim or gravious harm depending on the degree of injury occassioned to the person.

In the case of children, actual and sexual assault are very common. As an advocate, child assault is an abuse to the child and it should be taken into consideration more seriously to reduce the crime against the children. It leaves the child with long lasting scars, emotional depression, child neglect, affect self-esteem, and future relationship of the child and assistance given to such childmay create a huge difference in the child’s life. A child found in this state is required to be protected by first reporting the matter to police. Whatever you can do to help the child, provide it with a lot of reassuarance and unconditional support (McNutt, 2007).

If the child is physically or sexually assaulted, first take the child to any nearby health centre for first aid treatment and referral if need be. The medical pratictional will advice on the short or long-term medical attention requirement to the child. Offer material support to the child by taking the child to the parents or children’s home for housing and protection (DeVita & Mosher-Williams, 2001). Throughout the process, let the child explain in his or her own words what happened but do not ask the child too many questions of what happened. In domestic violence the child may experience denial and threatened from those assaulted him or her. Safety of the child should come first to be sure that he or she is on the safe hands. Leave the child to the professional and provide the necessary support as it may be required from time to time.

DeVita, C. & Mosher-Williams, R., (2001). Who speaks for America’s children? Washington: The Urban Institute.

McNutt, J., (2007). Adoption of New Wave Electronic Advocacy Techniques by Nonprofit Child Advocacy Organizations. Chicago: Lyceum Books.

 

 

 

Advocate Interview Project

Name: David Robinson

University: Miami

Course:

Tutor:

Date:

Advocate Interview Project

In this advocate interview project paper, it is significant to indicate that the researcher chose to carryout an in-depth interview with a social worker who deals only with the veterans. The interview was carried out at the office of chemical dependency at the Dayton Ohio Veterans Hospital. The social worker that the researcher interviewed wanted to remain anonymous fearing that some of the sentiments she would make might come back to haunt her. She has been in the V.A hospital for over ten years and is from the school of thought that more can be done for the veterans. Furthermore, the interviewee had worked in two other hospitals in different states. Moreover, she stated that since V.A had devised a plan that is used in hospitals globally, there is minimal leeway on the use of different plans fixed to help individuals rather than large groups.

During the interview, the interviewee was happy that more veterans were becoming interested in social work. This was due to the fact that her veterans have some connection within their group that eventually help them extend to the other veterans. The interviewee stated that the groups are further aimed at making a positive difference on the lives of the veterans who had fallen into dependency on drugs and alcohol since majority were not receiving any help. The information gathered from the groups is applied by the veterans to help better their lives. Further, the interviewee stated that the veterans sometimes try self-medication with absolutely no positive result. Therefore, large programs should be developed in order to help the population on issues related to dependency. Indeed, it is significant to note that the veterans are not just a diverse group but also disproportionate with several issues twined in their lives. Consequently, in the context of challenges faced, the interviewee stated that they have a huge amount of paper work required by V.A. such as keeping daily logs and several other forms that are required to be completed accurately. Moreover, since the program keeps on changing, there are several trainings that often require paper work.

The social worker interviewed indicated that despite the fact that they do recommend for changes that should be initiated, the implementations process is very slow in cases where they actually take place. The V.A. system that is used is that which was put in place by the Congress. The veterans are also recommended to join smaller groups with openings and are consequently assisted with filling the forms. The interviewee indicated that the forms are reviewed since they are often used in the compensation claims of the veterans. The forms are recorded electronically for preservation and future retrieval. Furthermore, the interviewee indicated that the local representatives are also involved through writing regarding the process that can be adopted to ensure the promises made to the veterans are fulfilled.

Further, the interviewee stated that as a result of the huge amount of veterans that are attended to by an individual social worker, it has not been easy to actually communicate with each other. Indeed, the social worker finds it difficult to remember the veterans at a personal level. The interviewee was from the school of thought that the process should be adopted when asking a specific question. Nonetheless, it can lead to increased problem whenever the question is not answered correctly and therefore does not use the process in such cases. In this process, even the very little changes in documentation or wording can cause delays in benefits or compensations that the veterans are entitled to.

The other challenges include the fact that working with many physicians within the system is often straining and learning the concern of each one of them is difficult. This is coupled with the need to meet every need of the veterans and consequently obtaining the best outcomes. Filling of the forms is detailed and the wording is then checked by the superiors. The interviewee stated that she often indicated to her superiors that the wording can have a poor reflection on the system and the treatment of the veterans. Indeed, it usually does not reflect the actual needs of the veterans and therefore delivery of the best treatment to them is likely to be hindered. Nevertheless, the interviewee stated that the process is not applied all the time since some of the areas she has worked have different ways of completing the reports. In such instances, the documents are kept as close as possible and are able to indicate what the social worker does.

Further, the researcher asked the interviewee about the job and responsibilities where she indicated her happiness in serving both men and women within the country. Indeed, she finds a sense of accomplishment whenever she helps a veteran find help and the need met. She made a reflection and stated, “When I look at a veteran I have no idea what they have been through in their time. To me they are not just another client to deal with. It is my honor to help with all the resources I have at my disposal.” The interviewee indicated that she receives different set of problems daily in her office and each of the problems does not have a specific solution. It is therefore significant to listen to the person with the problem or need. The interviewee ensures that what the client says is repeated severally to help get the exact need of the client in order to provide the best solution. This gives her a personal satisfaction that the need of the veteran is met. Nonetheless, the rules could be modified depending on the circumstances. However, such circumstances must be presented to the supervisor before any modification is done.

The interviewee made some recommendations aimed at helping the veterans with the problems not covered by the V.A. She stated that they would be happy to see the expansion of the healthcare and the dependency care in particular. This will help the homeless veterans as well as keep them away from drugs and alcohol. Further, teams should be launched for the veterans within the rural areas. This is because veterans within the rural areas fall into the cracks of those not receiving any care thereby creating a great concern within the social worker’s role of being unable to help the veterans. Coming up with a new role within the V.A. is not easy due to the processes involved and may take years before it perfectly works for the veterans. This is likely to create a feeling within the veterans that they are not cared for. Despite the fact that this is not true, it becomes difficult to actually explain to them since they believe V.A. cares for them. Indeed, the social worker indicated that they are often put on the spot to explain the process that is put in place by the Congress that are unrealistic.

The policies often change within different levels creating problems for the staff while handling cases. Nevertheless, some of the changes enhance the process while others do not. The social workers are usually asked about the whole process in the context of outcome. The personal feelings of the social workers sometimes make them not to actually speak out. The disappointment with the system is of great concern to the social workers who would want to help. There is a general feeling among the social workers that their hands are tied with regard to helping the veterans.

The interviewee indicted that building a strong relationship with individuals who have very little trust is not easy. She stated categorically that the veterans are only possessed with the memories of the promises made to them regarding care after the military service and not the obstacles involved in achieving the best care. This makes it difficult for the veterans to develop patient and trust in waiting for the processes involved in meeting their need. Despite the fact that the social workers interested in waiting for the help, they often get disappointed with the system and as a result loose interest. The interviewee therefore wished the process would be faster or simply come up with temporary measures to help the veterans as they wait for the whole process. Indeed, the process should not prevent the veterans from seeking help whenever they need it. Since there is increased prevalence of PTSD among the veterans, they should not be left without any adequate care. In a nutshell, the social worker indicated that any little help accorded to the veterans that may seem insignificant, is of great importance to them.

The interviewee stated that the policies recommended should include fast tracking. The social workers require a latitudinal movement whenever the veterans come for help. Moreover, separating environmental concerns is not easy when the needs are immediate and putting oneself into the life of a veteran is not easy. However, the researcher found it difficult to actually understand her mention that social workers should not get involved with the personal life of the veterans during care. Nevertheless, the veterans should not be seen as being the same as the general population since they go through different hardships with increased pressure.

In conclusion, the interviewee stated that ideas and policies should be developed to ensure the system is efficient. There should be increased collaborations and a focus on the lives of the veterans not on the numbers and cost involved. In a nutshell, the interviewee was optimistic that in the next ten years things will change with the policy making extending more help and subsequently providing flexibility for the social workers to make independent decisions.

(Name)

(Instructors’ name)

(Course)

(Date)

Ethics Policy

The company that I would like to work for is PwC, which is a multinational. It is known all over the world for being an excellent employer. Being a Software engineer, it will help me in furthering my professional career. Also, all its business dealings are carried out in an ethical manner, as it has an existing policy on ethics. PwC is known as an organization, which engages in services of a professional nature. In turn, it ensures that the clients it deals with are improved, managed, and built upon, for success. PwC ensures that as part of its business processes, it is consistent, trustworthy as well as transparent. The behaviors of employees are governed by laws, internal policies, regulations and professional standards. PwC has an ethical code of conduct, which must be adhered to, by all its firms and people. PwC also ensures that before action is taken by any party, it must be evaluated beforehand. The code seeks to ensure that issues of a territorial nature are addressed (Martin & Schinzinger, 1996. 67).

The other policy, which was obtained, was that of the General Motors Company. It has established its own ethics policy, which is in form of a code. According to the General Motors policy, it ensures that business dealings are carried out ethically, as well as with integrity. All times, the parties, which are related to General Motors, should ensure that ethical standards of an ethical nature are followed. After reviewing the two polices based upon ethics, it seems that the PwC one is better (Martin & Schinzinger, 1996. 89). This is because the document is large and addresses all areas, which the company deals with. There is a lot of valuable information in the General Motors and PwC ethics policies. The PwC ethics policy addresses matters related to types of ethical breaches and repercussions. On the other hand, the General Motors policy is not extremely detailed.

A code of conduct exists in the IEEE, which is essential to any engineer. The professional society believes that it is extremely necessary to ensure that ethical standards of the highest nature are followed. According to them, it is an obligation based upon the morality, which human beings have. There are ten ethical codes, which have been established by IEEE. PwC matches up to every one of them in every way possible. For example, IEEE makes sure that every employee in an organization does not accept bribery and at PwC, this code is followed strictly. At General Motors, there have been cases whereby, some employees have been engaged in bribery acts. Professional societies are extremely beneficial in any sector as they govern behaviors of employees in various firms (Martin & Schinzinger, 1996. 90).

There are various ethical theories, which govern the existing Code of Conduct at the two companies. At PwC, there is mostly the utilitarianism action theory. According to this theory, so long as many people benefit, thus good has been created. This means that depending on what effect occurs to a person, an action is unethical or ethical. In contrast, the General Motors ethical theory is based upon actions, which are deontological. Depending on the intentions of an individual, an issue can be unethical or ethical. This means that consequences are not judged but rather the action (Martin & Schinzinger, 1996. 243). The professional society, which General Motors follows, is IEEE while that by PwC is NSPE. I conclude by stating that the ethics policy at PwC is the best when compared to that of General Motors.

Work Cited

Martin, Mike. & Schinzinger, Ronald. Ethics in Engineering. New York: McGraw-Hill Science, 1996.Print.

Ethics: WHEN DOCTORS MAKE MISTAKES

In as much as the concept of perfection is required by the principles of this profession, mistakes as a consequence of practice do happen at one point. Atul Gawande describes one scenario in which he is compelled to treat a victim of a car crash because the two senior surgeons were undertaking another operation at the same time. He points outs a number of factors to that could have altered the outcome such as his personal decision not to call any of the senior surgeons’ for assistance when it would have worked, the tracheotomy as well as his failure to incubate the patient.

Atul Gawande uses the chapter, When Doctors Make Mistakes to tell his personal experience. In this chapter he brings to the picture what he perceives as being a personal downfall. He explains how this personal downfall at one point almost led to the death of long suffering patient who was under his medical care. Additionally, Atul Gawande also points out that this profession indeed exhibits a number of mishaps; those that are surgical in nature. These mishaps may revolve within and around; leaving surgical instruments in the patient’s body and the abdomen in particular. The mishap may also be biopsying a patient on the wrong side of a body organ. According to him, it is ethical for people to appreciate the natural notion that no human being is perfect thus all doctors do make mistakes. Mistakes therefore are a fundamental part of this profession. He also proceeds to state that good doctoring entails a number of factors such as remaining diligent, paying absolute attention and concentration to details as well as observing the principle of efficiency and effectiveness. He also points out that in this profession; there are Morbidity and Mortality conference, M & M conference meetings which are clandestine in nature. It is in these meetings where the truth is brought to the picture. By truth, the implication is that the good doctors who take responsibility are revealed on one hand. The incompetent doctors, those who neglect the discipline as well as those who have the habit of blaming others for their mistakes are exposed.

A QUEASY FEELING

Atul Gawande discusses the puzzling condition of nausea in the chapter A Queasy Feeling. He points out that while the biological process of vomiting is very clear; associated with pupils dilation, esophagus contraction, increased salivation among other biological processes, Nausea, a precondition for vomiting is a subordinate concept that is rarely discussed in the medical domain. Gawande proceeds to explain that nausea is a classical side effect of pregnancy, motion sickness and side effects of drugs among others.

It therefore follows that, the queasy feeling is a complicated one in the medical profession. In as much as it is common occurring complaint for which the patients do go for consultation in medical centers, the condition is more often than not overlooked. According to him, this condition is related to memory and the biological process of adaptation. He proceeds to illustrate this condition using a typical case of a pregnant woman which highlights that drugs are not the solution to nausea but being at peace with one self is a cure in its and by itself.

EDUCATION OF A KNIFE

In this chapter, Atul Gawande brings to the picture the process in which surgeons learn through hands on experience as well as practice. He uses the first real procedure to illustrate. This entailed putting one central line known as the intravenous line that goes into the key blood vessel of the heart within a patient’s body. In as much as he his supervisor and chief resident perform the operation before, on this day he forgot the three major steps of the preparation and his supervisor had to intervene. Concisely therefore, this is all about the introductory medicine as well as the misconceptions and myths associated with becoming a doctor. In ethical terms, during his first year of study at the medical school he learns the actual education curve. He also learns the various ways in which the associate doctors educate medical students and new residents on the profession. Ethically he also points out that just like in any existing academic and professional discipline; it is indeed practice that makes perfect. He also point out that in as much as medicine as a subject may be deemed infallible, mistakes do crop up while learning.

WHOSE BODY IS IT ANYWAY

In this chapter, the author discusses choices as well as informed decisions. He first highlights the unique case of a patient named Joseph Lazaroff, a patient with an untreatable form of cancer. Despite the warnings from doctors, this particular cancer patient opts to undergo a risky surgery in order to suppress the paralysis. This squarely falls on the patient’s right to choose a care course which Lazaroff had. According to the author, he is of the point of view that Lazaroff made the wrong decision due to the fact that his decision was not in agreement with what the doctors thought would be right. It thus follows that this chapter brings to picture a number of life or death oriented decisions. It also highlights the simple art of being a good doctor or a good patient. He proceeds to state that both parties must choose when to assert or when to submit. He proposes that in as much as patients may choose to or chooses not to undergo a particular medical assistance; they should work in absolute consultation with the doctors. Ethically speaking, doctors should thus be good listeners who should frequently assure their patients that they are in control over vital decisions. It is thus advisable that doctors should advise their patients on what particular choice is good for them at the point of their illness.

Aerophobia-fear of flying

Student’s name

Course/Number

Date

Instructor’s name

The Paper Outline

Introduction

Definition of aerophobia

Impacts of aerophobia

Limitation of Past research on aerophobia

Ignorance

Ineffective diagnosis of aerophobia

Conditions associated with fear of flying

Anxiety

Medical complications

Proposed Study

Aims of the research

Sociodemographic characteristics and procedure

Sample characteristics of the study

Achieving informed consent and assent

Assessment of independent variables

Conclusion

PART I: Literature Review on aerophobia

Fear of flying, otherwise referred to as aerophobia may be connected to numerous other unnecessary frightening issues. But sometimes it manifests as a single condition related to being flown. Such conditions of phobia may encompass claustrophobia or acrophobia, which imply a panic that grips individuals in enclosed places and a fear of high altitude common in flights, respectively. Aerophobia is estimated to take toll on about 25 percent of the public, although a full-scale condition of phobia is considerably less recorded across the world. Although, cancellations or delays of flights are ordinary cases in the airline industry, such developments can aggravate fear of flying in air passengers. This paper explores the distinctiveness between aerophobia and irrational fear; the diagnosis of the condition through various ways, the precise characteristics of aerophobia, its developmental stages and the therapeutic interventions that can be taken to mitigate the condition.

Baker (2010) suggests that whether or not an individual’s aerophobia condition evolved into a phobia, the repercussions can be devastating on the individuals’ social and economic movements. Nonetheless, the condition is more symptomatic than an illness, and different risk factors trigger it. It varies from one person to another. The fear is in the spotlight compared to other fears, because air journey is often unavoidable for people. Further, Aubry (2009) adds professionals cannot avoid the air means of transport due their everyday activities. They often grapple with the ordinary nature of the phobia, even as it defines human lifestyle in a significant percentage of the people (Hoffman, 2011). Because air travel is the fastest means of transport across the world, fear of flying, therefore, can hamper career development and hurt the general global economy. The proposed study information revolves around the problem of aerophobia and how to tackle it in victims. Further, the study looks into the effective ways of diagnosing aerophobia conditions, and suggesting effective measures which can be taken to solve the situation. As this paper offers the respondents free remedy, it is unlikely that the interviewee was previously ignorant that there is a potentially effective control of the condition (Baker, 2010).

Limitations of past research on symptoms of aerophobia

The fear of flying manifests in ways comparable to those of other kinds of irrational fear, therefore, previous researches failed to effectively diagnose the problem (Aubry, 2009). Physical indications of the aerophobia may encompass trembling, sweating, gastrointestinal pain, and heart beats. Victims may become frustrated, unsettled, and exhibit incapability to reflect clearly. Further, such individuals may experience distress and irritability, and even pick quarrels with friends, kin, or airline crew members (Hoffman, 2011). Some individuals with an aerophobia are reasonably calm while at the airport’s waiting lounge, but begin trembling and experience other symptoms that come with the condition shortly before embarking on the aircraft. Others experience anxiety that begins immediately they enter the airport. A condition in which an individual starts experiencing the aerophobia several hours or days before a planned air travel, otherwise referred to as anticipatory anxiety is highly common in people (Allen, 2010). The analysis of aerophobia symptoms allow better means of handling the victims by airline companies and improve the safety and efficiency of the flights by implementing more effective preparation strategies for crew members.

Significance of the conditions associated with fear of flying

Aerophobia may come as a result of or aggravated by certain other anxieties in an individual (Allen, 2010). Individuals with claustrophobia usually undergo aerophobia because of the confined places and lack of space for normal movement (Baker, 2010). Those that fear socializing or dirt usually develop aerophobia conditions, because flights technically force a passenger to spend prolonged hours with people who they are not familiar with. Moreover, Hoffman (2011) suggests some conditions of physical impairment can occasion anxiety to air travel. Many passengers experience twinge or giddiness while on the plane due to problems in the sinus or difficulty hearing

For individuals who suffering from cold, persistent sinus problems, or problems such as dizziness or ear problems, aerophobia may be founded on a very true fear of experiencing physical discomfort during and or after the flight. If one has an illness related to the cardiovascular section the body or other illnesses that may aggravate the risk of hemorrhage or blood clots, then the fear may be driven by concerns about experiencing cardiac problems during an air travel (Hoffman, 2011). It is advisable that people who have known medical conditions, which may be aggravated by a flight, should discuss with their physician how best they can handle themselves prior to their flight. Such sessions often help with the taking of precautionary measures to reduce the risk and uneasiness during or after the flight (Allen, 2010).

Importance of understanding the causes of aerophobia

According to Aubry (2009), aerophobia conditions that are not triggered by medical conditions or other anxieties may come as a result of different factors. According to Allen (2010), individuals who have ever undergone a distressing air travel or air crash, fear of flight may be experienced. Additionally, watching constant and disturbing news reporting of plane crash disasters can trigger aerophobia. For example, more people in the United States developed some level of trepidation of opting for air travel after the September 11 disaster at world trade center (Baker, 2010). If an individual’s parents experienced fear of flying, he or she may suffer from the condition following hereditary trepidation. This is essentially a common genesis of fear of flying in children, but also takes toll on many mature people. One might borrow the aerophobia from another kin or relation, but parents appear to have the leading influence on their offspring phobias.

Aerophobia conditions can also be traced to a completely different argument. For instance, aerophobia that comes up in individuals who have just been elevated on their job that demands constant air travel may be traced to anxieties about the occupation itself or the manner in which it is likely to alter that person’s activities (Hoffman, 2011). Similarly, children who have only air travel as the only means through which they can frequently make visits to parents living far apart or divorced sometimes develop fear of flying as a survival mechanism for the strain of the separation (Hoffman, 2011).

Significance of understanding the Fear of Flying

Aerophobia is relatively simple to overcome, even without identifying the basic cause. If an individual does not experience other emotional or physical conditions, he or she should register for a training session on how to overcome aerophobia in them. These lessons essentially last 48 -72 hours, and are usually carried out during weekends. Hoffman (2011) indicates these lessons encompass cognitive-behavioral treatment to overcome the condition in several people at the same time. Hypnotherapy, cognitive-behavioral therapy targeted at the participants on individual basis, and more modern virtual reality methods are also appropriate remedies for mild aerophobia (Vanden & De Raedt, 2008).

PART II: Proposed Study – Research Methodology

The aim of the research

The main aim of this section of the paper is to carry out a research based on observation of the participant’s behavior, implementation of treatment, and the observation of behavior exhibited after the treatment. This research will involve a single-case experiment ABA, in which “A” stands for observe behavior, “B” for implement treatment, and “A” for observation of behavior after the therapy being implemented through the study. Respondent “A” will be sampled from my associates through a hand-picking process, implying that they will be known to the researcher already, before his treatment session. I will personally seek the views of my close associates through integrated assessment initiatives for a period of one month. The assessment will be carried out three times a month to settle on one of the best participants.

Sociodemographic characteristics and Procedure

The respondent shall attend a meeting on one occasion, primarily to avail the general facts of the conditions, so as to successfully clarify the facts surrounding it and help with charting an effective solution to the problem (Aubry, 2009). This shall be done through slow process, by exploring all the factors surrounding this issue. The reality of the respondent’s acquaintance to the researcher already may have improved trust between the two parties (Baker, 2010). Trust is an important aspect to the development of the process and for any treatment session. Nonetheless, in this particular meeting, the respondent will be more aware of the intricate nature of the situation.

The researcher believes faster pace might trigger more nervousness (Hoffman, 2011). Generally, anxiety is an impediment to such sessions as this condition erodes the respondent’s courage in taking part. After picking the right respondent, I intend to cultivate a relaxed environment that will lead to the participant “A” opening up on his reminiscences of the first time he actually experience anxiety on air travel, remembering the episode as deeply as possible. In intend to incorporate the services of a research assistant, who will ease the workload by taking notes and helping me with the evaluation of the outcomes. Both the research assistant and the participant will be entitled to compensation to avoid compromised outcomes of the study. The research assistant will earn US$1,500 per month, while the participant will be entitled to US$100 each time we will be having an encounter. An exemption from full review is an IRB review mechanism that will be used. The participant has a normal mental condition; he does not suffer from any psychological problem, apart from aerophobia.

Sample characteristics of the study

The sample characteristics of the study encompass one participant from a team of executive workers in a company, who has adopted the fear of flying syndrome. This study will involve the use single-case experiment ABA. This study will seek dispel the fear in a middle aged man who, despite the regular use of air travel in this contemporary society for business, holiday, and visiting relations continue to endure significant detriment to their own social activities and individual wellbeing. The male participant in Caucasian aged 35. He is married, and is a father of three. The participant is a degree holder and earns a monthly salary of US$2,000. Although, the participant’s aerophobia condition is serious, he has demonstrated keen willingness to rise above the fear.

Achieving informed consent and assent

In most studies, the investigator is obliged to win informed consent from each theme or the participant’s legally official representative. In this study, the consent of the participant’s supervisor will be sought, failure to which the initiative may not be a success. As a researcher, I shall ask for such consent, by tabling the prospective subject, which is evaluating aerophobia. This will also enable the representative adequate opportunity to contemplate participating in the exercise, hence limiting the likelihood of compulsion or undue pressure (Vanden & De Raedt, 2008). I intend to ensure that the participant is given the right information regarding aerophobia is delivered in language comprehensible by the participant. In cases where full revelation of the rationale of the study might bias the results, such as the impact of the condition on limited air travel of the participant, will not be divulged to the supervisor.

The researcher will guide the respondent on air travel and the touching down process of a plane, while maintaining the sense of relaxation. The two parties will then pick a conversation for sometime about the victim’s experience (Hoffman, 2011). The researcher is likely to notice a benign ecstasy in his face and response as this success is acknowledged, although in thoughts, at confronting this panic. As the one hour session will be nearing the end, the researcher will recommend one more issue (Aubry, 2009). The researcher will briefly tell the respondent what he intends to: the antidote to his aerophobia condition; though until it will start rolling out, the respondent’s reaction might not be predicted. The main aim of the careful explanation of the likely events will likely enable the respondent have a feeling of absolute calmness as the session winds up and to recall the accounts with some ecstasy (Vanden & De Raedt, 2008).

Assessment of the independent variable

After the treatment, the respondent’s capacity to cope with air travel will be assessed in terms of the number of air travel trips he will be making after the treatment, and how long the flights will be taking. Independent variable will be evaluated by enquiring from the participant about his confidence in taking flights: positive outcomes will be declared if he demonstrates high spirits flying. Generally, in an individual suspects he or she has a phobia, they should begin by discussing it with a medical expert who can suggest a therapist. Once in a therapy session, the victim will likely be helped out through exposure therapy, although additional medications may be prescribed. Exposure therapy involves a type of cognitive-behavioral therapy encompassing overcoming aerophobia through the acquisition of new knowledge (Hoffman, 2011; Vanden & De Raedt, 2008).

Conclusion

Generally, aerophobia is a serious challenge that can be eliminated by effective therapies for the victims. Although, coaching sessions rarely take place, the successes of such sessions have been documented and are pinned on correct timing and presentation of the issues that matter most. The slow release of uneasiness meant that the respondent needed psychological and body relaxation before and after the session (Baker, 2010). Emotionally, the diffusion of extreme anxiety prepares individuals psychologically for such session and how to handle him after the session.

References

Allen, J. (2010). Fear of flying. Therapy Today, 21(3), 47.

Aubry, T. (2009). Erica Jong’s Textual Bulimia: Fear of Flying and the Politics of Middlebrow Consumption. Journal of Popular Culture, 42(3), 419-441.

Baker, J. (2010). Fear of flying. Rural Society, 20(1), 21-34.

Hoffman, J. (2011). Fly the Friendly Skies. Angels on Earth, 16(2), 16-18.

Vanden, B.A., & De Raedt, R. (2008). Cognitive vulnerability in fear of flying: the role of anxiety sensitivity. Depression & Anxiety, 25 (9), 768-773.

Advantages of forecasting the demand for tourism

Student name:

Instructor:

Institution

Introduction

Tourism demand forecasts are of great economic value both for the public and private sector. Any information concerning the future evolution of tourism flows is of great importance to hoteliers, tour operators and other industries concerned with tourism or transportation, in order to adjust their policy and corporate finance. In the last few decades, numerous researchers have studied international tourism demand and a wide range of the available forecasting techniques have been tested. Major focus has been given to econometric studies that involve the use of least squares regression to estimate the quantitative relationship between tourism demand and its determinants. However, econometric models usually fail to outperform simple time series extrapolative models. This article introduces a new approach to tourism demand forecasting via incorporating technical analysis techniques. The proposed model is evaluated versus a range of classic univariate time series methods in terms of forecasting and directional accuracy [1].

[Despite efforts by social scientist undertaken since the mid-20th century (Kates, 1971; White, 1942; White, 1973; Quarantelli, 1988), the risk assessment seen from perspective of disaster risk has only been treated fairly recently. Its systematic conception and analysis was practically assumed by experts and specialists in the natural sciences with studies regarding geodynamics, hydro-meteorological and technological phenomena such as earthquakes, volcanic eruptions, mudslides, flooding and industrial accidents. In other words, emphasis was centered on the knowledge of hazards due to the existing investigative and academic biases and the efforts of those who first reflected on these issues (Cutter, 1994). It is important to point out here that the emphasis still remains, particularly in the highly developed countries, where due to their technological development people try to find greater detail the generating phenomena of the threats. This was an evident trend during the first years of the `International Decade of Natural Disaster Reduction’ declared by the United Nations (UN) General Assembly.]

The tourism industries, and those interested in their success in contributing to the social and economic welfare of a citizenry, need to reduce the risk of decisions, and that is, reduce the chances that a decision will fail to achieve desired objectives. One important way to reduce this risk is by discerning certain future events or environments more clearly. One of the most important events is the demand for a tourism product, be it good, a service or a bundle of services such as vacation or what a destination offers.

All industries are interested in such risk reduction. However, this need may be more acute in the tourism industries than for other industries with other products, for the following reasons [2]:

The tourism product is perishable. Once an airliner has taken off, or a theme park has closed for the day or morning dawns over a hotel, unsold seats, admissions or sleeping rooms vanish, along with the revenue opportunity associated with them. This puts a premium on shaping demand in the short run and anticipating it in the long run, to avoid both unsold `inventory’ on the one hand and unfulfilled demand on the other.

People are inseparable from the production-consumption process. To a large extent, the production of the tourism product takes place at the same time as its consumption. And much of this production-consumption process involves people interacting as suppliers and consumers, such as hotel staff, waiters and waitresses, flight attendants and entertainers. This puts a premium on having enough of the right supply personnel available when and where visitors need them.

Customer satisfaction depends on complementary services: While an hotelier directly controls what happens to guests in her or his hotel, the visitor’s experience depends on satisfaction with a host of goods and services that make up the visit. A hotel’s future demand, therefore, depends on the volume of airline flights and other transport access to its area, the quality of airport services, the friendliness of taxi drivers, the quality and cost of entertainment and the availability of recreational opportunities, to name just a few of these elements. Forecasting can help ensure these complementary services are available when and where future visitors need them, which will rebound to the benefit of the hotel or other individual tourism facility.

Leisure tourism demand is extremely sensitive to natural and human-made disasters. Much holiday and vacation travel is stimulated by the desire to seek refuge from the stress of the everyday environment. Moreover, today there are countless alternatives for spending leisure time pleasantly for residents of most developed nations. As a result, crises such as war, terrorist attacks, disease outbreaks, crime and extreme weather conditions can easily dissuade leisure travellers from visiting a destination suffering from one of these, or from travelling at all. The ability to forecast such events and their projected impact in tourism demand can help minimize the adverse effects of catastrophes on the tourism-related sales, income, employment and tax revenue of a place.

Tourism supply requires large, long lead-time investments in plant, equipment and infrastructure.  A new hotel may take three to five years from concept to opening. A new airport or ski resort may take a decade or so for all planning, approvals and construction. A new airplane may take five years to may take five years to produce from an airline’s initial order to final delivery. Future demand must be anticipated correctly if suppliers are to avoid the financial costs of excess capacity or the opportunity costs of unfilled demand[3]

Accuracy of monitoring plays an important role in early warning, not only in a technical sense. It also helps to prevent false alarms and therefore helps to build up trust in the warnings. Monitoring has to adapt continuously to the changing hazard landscape, especially in light of climate and environmental change. Examples such as the evacuation of 40,000 people in the Popocatepetl region, Mexico, in December 2000 just hours before a major eruption are noteworthy examples of successful early warning from which a lot can be learnt[4].

At the Symposium of the EWC III – Third International Conference on Early Warning [5], it was strongly felt that warning systems must be ‘people-centered’: they have to support and empower people in protecting themselves. In order to ‘go the last mile’, an integrated approach to early warning has to be based on the needs, priorities, capacities, and cultures of those at risk. People at risk must be partners in the system, not controlled by it[6].

 

References

[1] A technical analysis approach to tourism demand forecasting C. Petropoulosa, K. Nikolopoulosb,*, A. Patelisa and V. Assimakopoulosc

[2] Advantages of Tourism demand forecasting/Forecasting Tourism demand: Methods and Strategies By Douglas Frechtling;

[3] Advantages of Tourism demand forecasting/Forecasting Tourism demand: Methods and Strategies By Douglas Frechtling; page 5

[4] Excerpt: Summary of the Scientific and Technical Symposium, Multi-hazard Approaches Session; 17 (EWC III Third International Conference on Early Warning, 27-29 March 2—6 March, Bonn Germany)

[5] www.unisdr-earlywarning.org

[6] Excerpt: Summary of the Scientific and Technical Symposium,  (EWC III Third International Conference on Early Warning, 27-29 March 2—6 March, Bonn Germany)

Advice To Anton, Martin And Kelly On Who Is Responsible For The Contract With ‘Designers Supply Ltd.?

Contents

TOC o “1-3” h z u HYPERLINK l “_Toc377465753” b) Who is responsible for the contract with ‘Beautiful Windows Ltd.? PAGEREF _Toc377465753 h 3

HYPERLINK l “_Toc377465754” c) The legal effect of incorporation and the consequences it will have on the company’s insurance claim and the arguments raised by the company against compensating Anton from the company compensation scheme. PAGEREF _Toc377465754 h 6

Case Facts

According to the partnership facts in the agreement by Anton, Marin and Kelly, the agreement outlined the procedure to perform purchases on behalf of the partnership. The partnership agreement that the three partners signed was clear that any purchases for the business ought not to exceed £2,500 unless through the consent of the other partners. In this case, Martin completed a purchase for a chandelier worth £3,500, which broke the first agreement regulation, which restricted purchases to £1,000 less that amount. In light of the agreement, it anything above the purchases restriction was supposed to be communicated to the other partners, but Martin failed to make the commutation. While the action of making a purchase exceeding the laid down limit could have been corrected through communication, the omission of the disclosure to the partners makes the entire action in breach of partnership rules.

Advice

The role of the partnership agreement is to make the provisions of partners’ protection legally binding particularly in dealing with responsibility over liability when it occurs. Partner’s negligence in operations should not be condoned as outlined in the guidelines that define the operations of the business. Sensitive operations such as those touching on financial elements require stringent compliance since it implies that future transactions are likely to be marred by uncertainty, which can easily bring the business down crumbling. It is therefore admissible for the partners to consider placing the extra consideration of £1000 for the chandelier’s purchase at Martin’s expense, for the breach of express partnership agreement. Alternatively, the other partners have the right to wholly place the cost of the chandelier on Martin’s expense for the same reason of breach of partnership regulations. The most practical and just option however, is to charge the extra cost element of £1,000 on the errant partner. The difficulties occasioned by lack of communication are interpreted to constitute extra engagements that are unauthorized by the partnership thereby occasioning an agency restriction.

In general, partnership operation is guided by the laid down agreement, which plays the most important part of the definition of individual partners’ obligations as well as rights. Among the vital definitions in the agreement signed by the partners are the administration roles that each of the partners should take care of in the running of the partnership. Whereas every partner ought to contribute towards the smooth operation of the business, the agreement usually clearly states the specific roles that the various partners ought to play in terms of the business oversight. It is not a necessity for a partner to disclose to the other partners every action taken on behalf of the business, if it squarely lies within their docket of responsibilities defined by the agreement. Communication and disclosure however becomes an integral part of the daily running of the business to avoid confusion in case a conflict of roles appears. Among the advantages of entering into a partnership is the capacity to assist each other in terms of carrying out some important decisions, which include daily running of the business; referred to synergy in decision making. In light of such a case, it is always important to ensure that communication makes the regulations outlined in the agreement are followed and consensus reached in case they become compromised in some inevitable ways.

b) Who is responsible for the contract with ‘Beautiful Windows Ltd.?Case Facts

Anton made purchases for curtain fabrics on behalf of the partnership at an undisclosed fee, which will be assumed to be within the set limit to avoid a conflict such as the one that Martin committed with the purchase of the £3,500 chandelier. The fundamental question in this question therefore does not directly involve a partner’s conduct in contravention of the partnership deed. At the time when Beautiful Windows Limited was engaged to supply the business with curtain fabrics, Kelly had already undertaken the communication to the effect that she was quitting the partnership. The other two partners, Anton and Martin were contemplating and had taken initial steps to incorporate the partnership in order to transform it into a private company. However, the actual incorporation had not taken place at the initial contact between the partnership and Beautiful Windows Limited, which implies that the business existed as a partnership. It is alternatively clear that the newly incorporated company was involved in the ratification of the contractual engagement entered with Beautiful Windows Limited. In light of the contractual engagement that the incorporated company, under the name of Smart Designs Limited had with Beautiful Windows, it was purely a corporate engagement since Kelly had left at that time.

Determination of the status is important in order to define the obligations and rights of the three parties at the time of the contractual undertaking entered with Beautiful Windows Limited. It is not clear whether the exit procedure provided for in the agreement had been followed to the later in order for the exiting partner to legally be relieved of her obligations and liabilities to the extent that the partnership and the incorporated business were involved. In light of these facts, the advice to the partners will be constructed with regard to exiting procedure and liability immediately after the exit of a partner, although incorporation of the business attracts considerations that would not bind Kelly.

Advice

Two assumptions will be made regarding the consideration of the contract that the business involved Beautiful Window Limited; some contractual obligation under the partnership and another after incorporation. Firstly, partners are expressly deemed to be the agents of the partnership in their dealings, if they act within the provisions of the partnership deed. It will be assumed that the contractual agreement that Anton had with Beautiful Windows Limited was appropriately done. This is due to the fact that the partners have an obligation to act as agents of the partnership if they perform such processes as can be identified within the usual way of operations to constitute actions that legally bind the partnership. Having factored in the involved consideration as a direct partnership engagement, focus shifts to the actual membership of the partnership at the time of the contractual agreement with Beautiful Windows. In light of the case facts, it is not clear if the appropriate procedure was followed by Kelly in making her exit. Technically speaking, a notice of a partner’s exit out of the partnership spells the beginning of the dissolution process, where the fate of the business is defined by incidental agreements to determine if the business closes shop or it continues in a different form.

In many cases, a partnership with only two partners is dissolved resulting in disposals, debts clearance, liability and surplus sharing according to individual sharing capacity. Where many partners carry out business, the business status is valued as if the business is closing down in order to evaluate the financial responsibility or rights that the leaving partner has on the business to facilitate buying out process for the business to continue. Anton, Martin and Kelly must consider whether this actually happened in order to release Kelly out of the partnership.

To determine the legality of Kelly’s exit, the partnership deed must be consulted to give guidance on the admissibility of her exit. This is important particularly to ascertain a partner’s intentions such as escaping liability. Admissibility will qualify only of the partnership deed allows leaving the partnership on personal will such as on grounds of getting married, otherwise the contractual obligation entered after her alleged exit will be legally binding on her as it does on the other two partners. An agreement can however be reached among the partners in case she is completely incapable of continuing being a partner, to avoid legal and technical complexities from the deed. Such an agreement will take care of the actual date of her legal exit to assist in determination of her financial obligation expected from the contract with Beautiful Windows. In case personal will is allowed in partnership exit, the appropriate communication must be made for the procedures to be initiated immediately to avoid unnecessary conflict.

Secondly, following the decision to incorporate the business, Kelly was not party to the decision since her input and approval are not availed. Further developments on the financial obligations that the business had under the incorporated body can directly be placed on the parties at inception. To this far, Kelly is out of any liability or gain arising from the contractual element held under the incorporated entity. This implies that if the first assumption of the partnership having financial obligation towards Beautiful Windows Limited does not apply, or if Kelly had procedurally left the partnership, the second assumption holds with full responsibility lying on Anton and Martin.

c) The legal effect of incorporation and the consequences it will have on the company’s insurance claim and the arguments raised by the company against compensating Anton from the company compensation scheme.Case Facts

The period under consideration in this question is after incorporation of the business by Anton and Martin under the name Smart Designs Limited. Anton had made relatively higher contribution towards the beginning of the private company, through becoming managing director and chief designer as well as becoming a major shareholder. Anton had also been a lone full time employee at the company besides having taken insurance cover for the business long before incorporation. A theft incidence threatening to close the company on bankruptcy has also completely incapacitated Anton following attacks from the buglers. Insurance company reluctance to compensate Anton is mainly based on insurable position that he has at the time of the incidence, which makes his claim remotely uninsurable.

Advice

Perhaps the most conspicuously missing link in the fateful episode is the preparedness for the company to have the right cover for a corporate entity. It is clear that at the time of the burglary, the same insurance cover that Anton had insured the business with before incorporation was assumed functional. To launch a compensation claim, the insured must satisfy some principle conditions that guide in the regulation of insurance contracts. Apparently, due to the several distinctions that the two types of businesses have, there is no relationship between a partnership cover and a corporate cover. In order to make a justifiable claim, the company ought to have made the appropriate adjustment from a partnership to a corporation. Besides such details as insurance cover for various legal entities, several other considerations come into the equation to ensure that the business moves from an earlier business form into the incorporated state.

Legal effects of incorporation include changes in legal requirements, which increase as the business moves from the simple partnership form to the relatively more complicated form of a private limited company. While a partnership is formed through the partnership agreement or deed, a company must be incorporated through registration procedure that is completed through submission of two main documents namely, the articles of association as well as the memorandum of association. Certificate of inception must be obtained after the incorporation for operations to commence. Whereas legal liability is higher in a partnership in terms of the extent to which liability can be reclaimed from the owners, owners of a company have protection against legally binding liability. Companies must file their returns after the completion of every financial period in order to be authorized to continue in operations while it is not a necessity in partnership business forms.

The applicable rates of taxation are also considerably adjusted when businesses become incorporated and fit in the corporate class of taxpayers. Whereas partnerships management is not defined by law, incorporated entities are guided by law in that there must be directors who must meet certain requirements. Such requirements include the level of shareholding, which is clearly defined by the law, as well as the direct roles that the directors ought to play in the management of the company. This implies that the partnership is fundamentally different from a partnership in terms of legal liability, which should also be reflected in the insurance cover for the businesses. In light of these differences, it is clear that Anton had not met some of the regulations that define incorporated bodies.

Declining to award insurance compensation to Anton for being a full employee of Smart Designs Limited has no legal basis, particularly under common law. While it is not directly assumed that directors are employees of the company thereby bound by the regulations that bind the employees within the company, there is no restriction of managers to participate in the capacity of full time employees. The director of a company who must also be a major shareholder would have the best interests of the company if a closer access were allowed which can be facilitated as an employee. Modifications of companies’ articles must however be clear in that the board of directors authorizes the awarding of service contracts to majority shareholders. Such service contracts awarded for the best interests of the company are admissible before the law. There are special modifications in the regulations of service contracts to such shareholders as the directors with regard to fixed term service contracts. Under such arrangements, directors are deemed permanent and pensionable employees besides their roles as directors, which come with its special treatments. This implies that the insurance company can only refute the claim if it can demonstrate before a court of law that the director (Anton) had not been contracted as an employee despite being a manager.

Bibliography

Gage, D. The Partnership Charter: How to Start Out Right with Your New Business Partnership (or Fix the One you are in), Basic Books, New York, NY, 2004

‘362.190 Partner agent of a partnership as to partnership business’, US Government, 26 June 2006, viewed on 24 August 2011 <http://www.lrc.ky.gov/KRS/362-00/190.PDF>

Bernstein, D. & Wang, C. ‘Code of Ethics and Business Conduct for Officers, Directors and Employees of Orient Paper Inc.’, Orient Paper, Inc., 29 October 2009, viewed 24 August 2011 <http://www.orientpaperinc.com/images/The%20Code%20of%20Business%20Ethics%20and%20Conduct.pdf>

Deards, E. & Deards, R. Practice Notes on Partnership Law, Cavendish Publishing Ltd., London, UK, 1999

Baxt, B. & Baxt, R. Duties and Responsibilities of Directors and Officers, AICD, Sydney, 2005

Honds, J. Directors’ Duties in the Context of Insolvency, GRIN Verlag, Norderstedt, Germany, 2006

Company Law Club, ‘Directors as Employees’, Incorporation Services Limited, 2011, viewed on 24 August 2011 <http://www.companylawclub.co.uk/topics/directors_as_employees.shtml>

TMP UK, ‘Treatment of Directors’ Claims as ‘Employees’ in Insolvencies’, Society of Practitioners of Insolvency, 2010, viewed on 24 August 2011, <http://tmp.co.uk/downloads/creditors-guide/technical-releases/directors-as-employees/>

Name:

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Advantages of Gulf Cooperation Council Union and its Monetary Union Policy

Appropriation of a Monetary union accumulates profits and delivers costs on part nations. In general, benefits are as below:

The removal of transactions expenses and accounting expenses. A large portion of these expenses are connected with offer ask spreads and commissions on outside trade transactions. For little and open economies with simple monetary markets, immediate funds in transactions in the wake of receiving a solitary money are presumably bigger. Bringing transactions expenses may lead down to higher yield and utilization picks up. For example, the European Monetary Unions helped Greece in 1992 to come out of its Financial Crisis hence able to manage its transactions ((Fleming 12)

. A clearing of isolated trade risk, which is viewed as a real snag to exchange what’s more cross marginal mean (Blanchard and Katz 22). It is contended that exchange products and managements particularly among little firms will be upgraded, which would have a tendency to strengthen rivalry and increment allocated proficiency battles. For example, as compared to EU, countries such as Ukraine and Cyprus have now stable companies because of monetary unions that has accounted in boosting exchange value (Blanchard and Katz 22).

Production of more transparent valuing framework, which makes global cost examination simpler.

Picking up more valid monetary strategy by receiving the strongest exchange standard responsibility For example, the Monetary union in Europe has made the exchange rate of its currency high as compared to the others hence economic growth of the region hence extension to countries within the Union (Fleming 12).

Money related union plans are less vulnerable to hypothetical assaults such a bankruptcy.

Then again the expenses of receiving a Monetary value, other than the expenses of structuring the union, are mostly surrendering money related self-sufficiency. These expenses are more inclined to expand the more disparate stuns to part economies are. Similarly, expenses have a tendency to build that brings down the adaptability of component markets, as this infers a trouble of acclimation to stuns. For example, this has made England one of the most successful countries in terms of turnover in the region (Blanchard and Katz 22).

Changing the exchange measure would help the methodology of investment enhancement by raising the productivity of new generation units, along these lines expanding aggressiveness by regional standards and abroad. This productivity would be accomplished because of low and stable costs that will give more focused abilities to the household item (more cost productive, more specialization). For example, as compared to European Union (White 9)

Making of primary universal Union might conceivably be in incredible interest, and numerous national banks would utilize it as a component of their stores. Subsequently, the Union could have a spot among the worldwide monetary standards. For example the point when solid universal store cash is made from the bound together coin, it would heighten single currency like that of European Union that has an excellent Pound rate as compared to others in the world. The Union made pound the strongest foreign currency in the world.

It would without a doubt say that GCC nations more prominent weight in worldwide financial and political enclosures. It would likewise allow them to manage the outside world as a brought together investment power alliance. It would likewise allow them bartering power and empower them to accomplish more prominent financial and political additions (White 9). For example, the Regions exchange rate against the dollar will improve meaning that AED will be compared lower to the current rates

The success of Monetary Unions is evident to other nations in the world for example the European Monetary unions is a success in the world placing it to one of the most successful regions in the world. Based on accumulated thoughts from various scholars. This has improved the regions GDP as well as its exchange rate.

Work Cited

J. Fleming. “On Exchange Rate Unification,” Economic Journal, 81, 1971.

O. Blanchard and L. Katz. “Regional Evolutions,” Brooking Papers on Economic Activity, 1992.

W. White. “Is Price Stability Enough?,” Monetary and Economic Department, Bank for International Settlements Working Papers No. 205, 2006.

Advice to MPC, Jack and Fred

Name of Student

Name of Institution

Introduction

There exist a number of tax forms in Australia. In this regard, companies and individuals may be legally obligated to pay taxes to all government levels, that is, local, state, and federal. Income taxes form the bulk of Australia taxation. The federal government collects this through the Australian Taxation Office. Others include capital gains tax and value added tax (Woellner, Barkoczy, Murphy, Evans & Pinto, 2014). The following scenarios explain the various modes of taxations and the underlying principles.

Response to Question (a)

It is a general recognition under Australian Taxation Law that tax exempt organizations have to be taxed on the income they obtain from business or trade activities that have no bearing to those regularly undertaken by the organization. In this case, the Rugby World Cup is an exempt organization. However, the promotion of private companies could attract taxes. Where the recognition given to sponsors qualifies as advertising, the payment made thereof could be taxed, in which case the payment will not be deemed public support or public charity.

Businesses have to use money to make more money. Where a business spends money to generate assessable income, the business is, under Australian law, entitled to a tax deduction. Of course, there exist certain kinds of deductions in which businesses are seriously interested. However, there are also certain legitimate, unforgettable deductions on which businesses can capitalize. As a caveat, businesses should show that the expense was incurred to run the business. Sponsorship expenses incurred to publicize the brand are a deduction. One can claim the expenses in that regard. The only caution is that the expenses should not be deemed “entertainment” as defined in the Act in which case they will be non-deductible.

Overall, payments accepted without the likelihood of the sponsor accruing benefits are deemed “taxable advertising.” On the contrary, the use of the sponsor’s name, product lines or logo in connection with the ongoing activities do not bring substantial return benefits hence cannot make the sponsorship payment a taxable advertising income.

In the present scenario, MPC sponsored the Rugby World Cup event to the tune of $1 million to get the entitlement of displaying its name at the football grounds during the Cup and to associate with the Cup and the Sponsorship in its advertising. These objectives do not bring any substantial return benefits to MPC and, therefore, cannot make the payment a taxable advertising income. MPC did not intend the sponsorship to fall under the realm of taxable advertising; hence, the payment made is deductible.

Response to Question (b)

There has been a wide range of cases revolving around service station proprietors who sign agreements with oil companies in which agreements the service proprietors agree to deal exclusively in the oil company products (trade ties). Each of these agreements is distinct from the rest and deserves separate treatment based on the merits. As a general rule, however, where a service station provider ceases to be a multi-brand trader and becomes an exclusive product retailer, with this conversion involving significant changes in the nature of business or profit-making structure, any lump sum received by the station service proprietor from the oil company in the nature of consideration for a trade tie lasting for a considerably long duration is deemed capital. The same rule is applicable in the event that the sums are used to improve the station facility or to provide capital assets to the station service provider.

Where there is no significant alteration of the nature of the business or its structure and that the tie is not for a considerably long duration to give it a capital character, the payments made to the proprietor of the service station are treated as revenue. Courts have decided on relevant factors to consider in determining whether a lump sum payment to station service providers is capital or revenue.

In the present scenario, the payments would be treated as capital because the tie agreement would last for 20 years, which is considerably long. Furthermore, the fact that Jack Smith was the only service station provider in the region meant that he had to change his business structure to suit MPC specifications, hence qualifying the payment for capital. This is not deductible.

Response to Question (c)

As already mentioned in (b) above, where a service station provider ceases to be a multi-brand trader and becomes an exclusive product retailer, with this conversion involving significant changes in the nature of business or profit-making structure, any lump sum received by the station service proprietor from the oil company in the nature of consideration for a trade tie lasting for a considerably long duration is deemed capital. The same rule is applicable in the event that the sums are used to improve the station facility or to provide capital assets to the station service provider. If the contrary is the case, the lump sum payment is treated as revenue, which is deductible.

Fred Brown’s scenario does not meet the capital threshold because of a number of reasons. Firstly, the tie agreement would be for a shorter period (3 years), which is not sufficient to make the lump sum payment capital. There is no standard duration stated to be long enough to make a payment become capital, but contrasting this scenario with the one in (b) above, it comes out clear that 3 years is quite short a duration. It also emerges that Fred Brown used the money in objecting jointly with other proprietors to applications made by other interested investors in the station service provision business within the Chatswood Shire Council. This use is contrary to the requirement that the payments should be applied to business structure improvement so as to be deemed capital. The payment is treated as revenue, which is deductible under the Income Tax Assessment Act. The legal expense is deductible as well. This is the expenses incurred in objecting to the applications.

References

Woellner RH, Barkoczy S, Murphy S, Evans C and Pinto D, 2014 Australian Taxation Law

(Sydney: CCH Australia Ltd, 24th edition, 2014).

BP Australia Ltd v FCT (1965) 14 ATD

Income Tax Assessment Act 1997, s32-45

Income Tax Assessment Act 1997, s46

Maney & Sons de Luxe Service Station Ltd v. C of IR (1976) NZLR 41

Snowden & Wilson Pty Ltd (1958) 99CLR 431

Stone v FCT 2003 ATC 4584

Job Satisfaction and Employee Motivation

Name

Affiliation

Introduction

There are a variety of things that go into making a business effective. Anyway when the organizations are responsible for an organization, it can now and again be enticing to overlook everything else and concentrate on what really matters or the amount of cash the organization are making. In any case benefit is specifically influenced by everything else that cooperates to make an organization effective, including (and maybe above all by) a great set of employees. However exactly how critical is employee job satisfaction? A few organizations put a great deal of worth and assets on prize projects to verify that employees are kept cheerful, yet does it truly change over into genuine benefit for the organization? (Lok & Crawford, 2004).

A Happy Employee is a Good Employee

It goes without saying that,an organization, need to contract just the best individuals who will do the best conceivable occupation. Nonetheless, everybody has diverse levels at which they work, and the organization would prefer not to be getting somebody’s D or F level work, when the organization are truly going for their A standard. What’s more it has been demonstrated over and over that one of the most ideal approaches to get somebody’s best work is to make them agreeable and content. A glad employee is a decent employee. Not just does great employee job satisfaction make a more content set of employees, however it additionally expands benefit all in all, as individuals realize that they will be remunerated for the diligent work that they do. This expanded benefit does not come the expense of a high push, troubled workplace; rather it comes as a direct consequence of a job satisfaction of employees, who are loose and eager to give their best work to the organization. This alone makes it beneficial to spend some additional cash and assets on some manifestation of prize project for the organization employees.

Employee Retention

Besides, when the organization hire those high class employees for the organizations needs to verify that they are there for the long haul. A few organizations don’t put much esteem on employee retention; in the event that the organization are a sufficiently enormous organization, there are dependably individuals who will need to work for the organization. Be that as it may, the best organizations understand that it is amazingly imperative, as it makes a vastly improved workplace, great reputation for the organization, sound rivalry for spots, and less squandered time and assets on procuring. Employee Job satisfaction is one of the most ideal approaches to expand employee retention (Cadwallader, Jarvis, Bitner & Ostrom, 2010).

Creating a Community

What’s more when the organization have a working environment that is upbeat, the organization will soon observe that it makes a feeling of group, a gathering of people who will give their just for the one another and the organization in general. This is the kind of thing that transforms a decent organization into an extraordinary one. Individuals need to work for the organization, employees need to stay in the organization, and the reputation spreads to make the kind of organization that flourishes in this advanced business world. How imperative is employee job satisfaction? More vital than the organization know.

IntroductionThe expression “motivation” has been characterized by physiologists in a mixture of ways. As per “world book lexicon” it implies the demonstration or methodology of outfitting with a motivator or actuation to activity. M.R. Jones (1955) has expressed that: “Motivation is concerned with how conduct begins, is invigorated, is supported, is coordinated, is ceased, and what sort of subjective response is show in the living being while this is going on” (Edward E. 1973: p.3). Before the Hawthorne Studies, led by Elton Mayo from 1924 to 1932 (Dickson, 1973), representatives were viewed as only one more include into the creation of goods and services. Hawthorne studies changed along these lines of considering. The consequence of this study discovered the representatives are not spurred just by cash; representative conduct is connected to their disposition (Dickson, 1973). Consequently the Hawthorne studies started the human relations way to administration, whereby the needs and motivation of employees turned into the essential center of chiefs (Bedeian, 1993).

Hertzberg’s Two Factors Theory

Hertzberg’s (2003) theory says that there are two sorts of components that impact the motivation of representatives – cleanliness variables and persuading elements. The variables woke up as an aftereffect of Hertzberg’s examination on architects as he found that motivation is gotten from two sets of elements. He termed encounters that made the specialists like their employment as sparks, which incorporate recognition, progression, accomplishment and different elements. Encounters that brought on disappointment with work, for example, working conditions, compensation and associations with associates, did not compare to motivations thus, were named cleanliness elements. What struck Hertzberg the most was that these were independent gatherings with discrete assessment, and not a piece of the same continuum. In this way if the organization determined the dissatisfies, they would not make fulfillment.

A portion of the reactions amid his examination were as per the following: “I have to be paid on time every month so I can pay my bills. In the event that I am not paid on time, I get truly miserable. Be that as it may when I get paid on time, I scarcely recognize it.” Hence this connects to the cleanliness hypothesis, where being paid on time would make the representative execute as typical and would not build his performance. Thus, cleanliness elements were variables that would de-spur on the off chance that they were not set up, such as paying wages on time was not a spark, however it would de-inspire in the event that it were not dealt with. They portrayed cleanliness as a manifestation of precaution drug, i.e. this will prevent the individual from getting wiped out yet doesn’t contribute in getting any healthier.

Motivating elements on alternate hands are more optimistic, in the same way as obligation, development, and recognition and so on. Hertzberg proposes that these components are the ones which urge individuals to strive to do well, as it were to rouse them to try their hardest. Some may consider an agreeable profession way as a helper, others may consider a basic praise as a help. Essentially, motivational components are the most critical in instigating representatives to attain to better work performance. Hygienic variables must be controlled to keep disappointment to a base.

Reference

Cadwallader, S., Jarvis, C. B., Bitner, M. J., & Ostrom, A. L. (2010). Frontline employee motivation to participate in service innovation implementation.Journal of the Academy of Marketing Science, 38(2), 219-239.

Lok, P., & Crawford, J. (2004). The effect of organisational culture and leadership style on job satisfaction and organisational commitment: A cross-national comparison. Journal of Management Development, 23(4), 321-338.