Cub A Long Time - 952 Words

INTERNAL LOGICAL For a long time, Cuba faces the facts that the basic industries in Cuba lags, that 80% of food relies on imports, and that implements long-term rationing, the pillar industries and important economic sources of finance in Cuba are tourism and the exports of sugar and nickel. With the advancement of economic reforms, while maintaining macroeconomic stability, Cuba tried to expand domestic growth sources within its capacity. For instance, as of 2013, the total number of tourists reached 2.83 million, which arrived at a peak. In terms of adjusting industrial structure, Castro launched energy revolution aiming at energy efficiency and renewable generation. However, to help deeper economic reforms and development, active†¦show more content†¦Based on report by the Cuba National Office of Statistics, the GDP annual growth rate increased to 4.7% in the first quarter this year. From 2006 to 2014, the unemployment rate of Cuba remains relatively low with a range from 1.6% to 3.5%. As of 2014, the unemployment rate was 2.7%. Besides, from 2006 to 2014, the average inflation rate of Cuba was 3.98%, while in 2014 the inflation rate was recorded as 5.30%. Cuba’s GDP heavily relies on export. As of 2011, exports of goods and services added 25.1% to its GDP. Cuba exports goods such as sugar, medical products, nickel, tobacco and coffee, while imports petroleum, food, machinery and chemicals. However, in 2014 Cuba faced a trade deficit of 7976.60 million CUC. It’s also worth mentioning that tourism became a new strong segment in Cuba. According to a report by World Travel and Tourism Council, the direct contribution of travel and tourism to GDP in 2013 was 2.5, while the total contribution was 9.8% with estimated rise by 4.7% per year. Monetary policy. Currently Cuba operates a dual currency system. The two official currencies include the Cuban peso (MN or CUP) and the Cuban convertible peso (CUC). The convertible peso was originally designed to replace the U.S. dollar at a 1:1 rate. The Cuban peso was created in 1915, at which time the U.S. dollar was also legal tender

Organ Trafficking A Vital Part Of Our Survival Essay

Carly St. Myers Assistant Professor, E. Scott Denison Design 2110 12 October 2016 Organ Trafficking Throughout much of human history, trade has been a vital part of our survival. Trades take place continuously today; whether they’re in-person with a friend, or across the ocean with a complete stranger. There are many forms of trade, most including the buying and selling of goods and services to benefit us in some way. When we think about trade, body parts aren’t typically the first thing to pop into our heads. It is not in the foreseeable future that Amazon will be adding them to its list of products any time soon, either. It may not be a widely recognized concept, but the practice of illegal organ trade is alive and well in the shadows of the law. Organ trade is when human organs, tissues, bones, or other body parts are transplanted from one person to another. Opposite of legal organ donation, organ trade is when someone involved is receiving monetary payment (UNODC 9). Organs are trafficked in a few different ways. They can be forcibly removed from someone who is dead or alive, taken out during a time of unconsciousness that the victim isn’t aware of, or given by someone who plans to sell them. When the latter is the case, the victim usually gets ripped off by the broker, the person who organizes the trade (ungift.org). No matter the method, the ultimate reason behind organ trafficking always comes back to one thing; someone is in need of a new organ. According to theShow MoreRelatedEssay on HIV/AIDS and Modern Medical Inventions1399 Words   |  6 Pages Even though homosexuality does not have anything with the traditional aspects, it exists in places where few women are present and in situations where authoritative male can have advantage over the other males. Homosexuality is prevailed in many parts of world that may lead to the transmission of HIV/AIDS. Sugar daddies contribute more in the act of spreading HIV. As per a study in British, young girls are the victims who are infected with HIV because of these sugar daddies who date with young girlRead MoreThe War On Human Trafficking2117 Words   |  9 Pages The War on Human Trafficking Leah A. Rampersaud La Guardia Community College Professor Bojana Blagojevic December 3rd ,2014 Introduction: Today in our society human trafficking is a definitely a growing crime that more than often goes unrecognized. Men, women and children are being stolen and traded for sex everyday against their will. Mistakenly people tend to think that human trafficking is a third world issue but it’s not, it’s bigger than that it’s a worldwideRead MoreVoltaire‚Äà ´s Candide1924 Words   |  8 Pagesaspects regarding organ transplants. This Act was last amended in 1989. Since then medical science has developed so big in size and to such an extent that organ transplants today are almost routine operations in many hospitals. Unfortunately the current methods of procuring human organs are not supplying the demand. A new approach, the commercialization of human organs for transplantation is a possibility with the potential to supply one hundred per cent of the demand for organs. There are howeverRead MoreA Case Study 7 Mrs Mei Li Huong2191 Words   |  9 Pagesbe controlled and possibly cured. Chemotherapy agents are classified as cell cycle specific such as Taxotere cell cycle non- specific (Adriamycin Cyclophosphamide). These agents are often administered in combination as they act on different parts of the cell cycle to maximise disease control. The three chemotherapy agents Mrs Huong received are Taxotere, Adriamycin and Cyclophosphamide, a chemotherapy protocol known as TAC. Taxotere is an antimicrotubule agent which promotes microtubule assemblyRead MoreLegalizing The Sale Of Human Organs Final5907 Words   |  24 Pagesnumber of donated organs to be transplanted. There are hundreds of thousands of individuals in need of life-saving organ transplants, but the wait list is so long. That is why human organ sales must be legalized worldwide. It will not only increase the amount of organs donated that will escalate the possibility of saving lives, but it will also eliminate the black market or underground economy by having faster transaction because of nearer sources. The shortage of transplant organs is a major problemRead MoreSelling Human Organs10012 Words   |  41 PagesTERM PAPER RESEARCH : Selling Human Organs ARTICLE 1 : Should people be allowed to sell their organs? Currently, exchanging organs for money or other valuable considerations is illegal, but some members of the medical and business communities would like to change that. One of those is the American Medical Associations influential Council on Ethical and Judicial Affairs. Convinced that the balance of moral and ethical concerns favors the ability to sell organs, they would like the laws to changeRead MoreOmnivores Dilemma Explored3481 Words   |  14 Pagesbeing repackaged and sold by global corporations like Grace so that native farmers can no longer afford them. e. The rights to use seeds, plants and other biological resources should be controlled by rural communities. f. Slave labor and child trafficking are commonplace in the global agricultural system. 3. Analysis: The Economic Unfeasibility of Pre-Industrial, Local Food Production a. The validity of Pollans criticisms vs. the unfeasibility of Pollans proposal. b. The economic efficiencyRead MoreA Postmodernist/Posthumanist Reading of Kazuo Ishiguro’s, Never Let Me Go Using Fredric Jameson’s Theory of Postmodernism and Late Capitalism.4659 Words   |  19 Pagesposthuman characters or ‘clones’ as they are later known, differ to the normal conventions seen in the posthuman genre. The typical view of a posthuman creature is one of homogeneous negativity and blatant danger to the human race if allowed out of our control. There are elements of this in Ishiguro’s Never Let Me Go, but yet they are subtle and overall ambiguous, almost acting as a rejection of posthumanism in order for the reader to focus on and empathise with, the actual human qualities the clonesRead MoreDoes Cedaw Make World Better Place For Women? Essay7028 Words   |  29 PagesConvention. In the end of this paper, there is an attempt to suggest the probable solution to the problem with the CEDAW. With these efforts we can at least hope to e nsure that not only the letter, but also the spirit of new laws are brought in line with our demands to achieve societies that both guarantee gender equality and allow for differences. Chapter 1 Introduction â€Å"When we empower women, we empower communities, nations and the entire human family.† —UN secretary-general ban ki-moonRead MoreBackground Guide Of World Health Organization7133 Words   |  29 Pagesand the ideality. I hope that each and every CMUNS participant will take part in this MUN with the original enthusiasm and the longing for a better future. The MUN Association of Bashu Secondary School has been committing to the development of MUN in Chongqing, which is also the reason why CMUNS was originated. So far, CMUNS has been successfully hosted twice in Chongqing. Plenty of MUNers have devoted their enthusiasm here. Our goal is to make this activity organized by students increasingly mature

Nflpa Player Safety Free Essays

NFLPA Player Safety The National Football League has become the most exciting and thrilling sports league to watch in the last few decades. Most recently players have become much faster and bigger than in the past and the safety of their lives have become a risk. Recently the NFL has been subjected to a large amount of controversy and criticism dealing with how they have handled player safety. We will write a custom essay sample on Nflpa Player Safety or any similar topic only for you Order Now This issue has come to the forefront because concussions have become a weekly occurrence. In the last few years it has been studied then proven by doctors that former players have suffered traumatic brain injuries from hits to the head during their NFL careers. As a fan of the NFL, I believe it’s best for the game that the NFL makes some change so players are protected for their safety but then again you can’t take away what the nature of this sport is which is a hard hitting dangerous sport. The NFL who is led by league commissioner Roger Goodell needs to find a way to make the game safer by keeping the players safe, fans entertained, and team owner’s content. As one of the biggest issues in today’s NFL, I decided to pursue the question, are major changes needed to be taken towards player safety for the wellbeing of the NFL and the players? There is a high probability that a mutual agreement will never happen between the two but that doesn’t mean that new rules and policies won’t continue to be implemented for testing. The NFL has recently tried to implement new rules and policies to delay and prevent the highly rising concussion rate. They have changed to shorter kickoffs to reduce high impact hits and have also introduced stricter guidelines for player conduct on the field which includes fines for illegal helmet-to-helmet hits deemed inappropriate by the NFL. Are these changes the answer though? There is more needed to be done then just changing a few rules that will ultimately have a small impact on this large scale problem. Many other strong options for change include equipment improvements, concussion research, and enforcing penalties to illegal hits. Roger Goodell said throughout history, football has evolved and become safer and better, and the future of the sport relies on the ability to continue to do so. When it comes to the priority of the league, Goodell made it clear safety comes first† (SBNation). However the NFLPA does not believe the NFL is doing enough to protect its members. NFLPA Executive Director DeMaurice Smith has been demanding the placement of doctors on every sideline during games to help diagnose and treat concussions. This issue has to be taken seriously because within the past year nearly one hundred former players have filed pleas against the NFL and want them held responsible for the players suffering from traumatic head injuries. Concussions are serious and they happen weekly in the NFL to players of all positions due to the tremendous force these players are hit with. The short and long term effects of concussions can be devastating to the human mind. Not only does the brain suffer long term physical damage but many players often suffer from long term mental problems. A prime example of someone who had been affected by head trauma was former linebacker Junior Seau. Recently â€Å"a team of scientists who analyzed the brain tissue of renowned NFL linebacker Junior Seau after his suicide last year have concluded the football player suffered a debilitating brain disease caused by two decades worth of hits to the head† (ABCNews). Junior Seau who had a 20 year NFL career was diagnosed with chronic traumatic encephalopathy (CTE) after his death. The real question is what could’ve the NFL done to prevent such a terrible tragedy or did they not have the capability to control what happened to him? The NFL has said many times that it did not intentionally hide the dangers of concussions from players and is doing everything it can to protect them. With the focus on head injuries in football being put under a microscope the past few seasons, the NFL is taking drastic measures trying to find solutions that will help in the future. New helmet designs are a needed advancement to help create a safer NFL. With improvements to helmets that will help reduce head injuries gradually but it is still not the lone solution if players continue to tackle improperly and go for head shots. During 2012 there was an estimate of nearly 160 NFL players who suffered concussions during this season. That’s a huge problem because recent studies link concussions to causing mental problems and has also been shown to lead to Alzheimer’s disease. In reaction to this issue the NFL has become concerned about head injuries and has commanded the tests of 11 new helmet designs from five manufacturers in the last couple years. On the other hand, there is a belief that helmets can only do so much as oncussions are mostly caused because of the gladiator mentality that the players play with because they want to make an EPSN top play. â€Å"While helmets are being designed larger and more protective, concussions still occur regularly. It’s unlikely that they will ever be eliminated completely. Indeed, helmet technology has come a long way since the leather caps worn by old-time footballers, but helmet makers believe their products can only do so much to keep players sa fe in a culture that glorifies the big hit† (SmartPlanet). New technology in helmets and equipment is much needed for the protection of the players and should continue to be a building block for player safety. Rule changing has become a yearly tradition for the NFL as they try and create new ways to make the game safer even if the players and NFLPA don’t agree upon it. Most recently, Roger Goodell implemented shorter kickoffs which moved the kickoff spot up five yards from the 30 to the 35 yard line to decrease injuries, but would now largely increase the number of touchbacks. This rule change could have a negative effect by eliminating the job prospects of special team’s players. â€Å"Cleveland Browns kick returner Josh Cribbs, the league’s career leader with eight kickoff returns for touchdowns, has been irate since owners, citing the need to protect players from violent collisions, announced the change during the lockout in March. † â€Å"I don’t see (injury) stats behind it, and that’s what the issue was,† Cribbs said last week. â€Å"There’s no stats to back it up. Their intentions are good, but the stats aren’t there to back up the reasoning† (ESPN). During the last month a rule change that the NFL has implemented was met with high opposition as former and current players disagree with the intention of changing the game. The new rule states that ball carriers would be penalized if they lower their head to deliver a blow. â€Å"The proposed rule change for running backs might be the most absurd suggestion of a rule change I’ve ever heard of. In order to lower ur shoulder u obviously have to lower ur head. It’s a way of protecting ur self from a tackler and a way to break tackles† (Matt Forte twitter). The real question is has the NFL become too overprotective? Yes delivering a blow with the crown of your helmet can be the starting point of a concussion but is it worth taking away important parts of the game. The NFL is the greatest sports league in North America, but there are major decisions to be made in the next decade that could decide the future of the NFL. Ultimately, how sustainable is the NFL? With the hits becoming more and more violent and with players getting bigger, faster and stronger every year, how can the NFL survive long-term with such violence? It might take something horribly tragic before the NFL will act upon the state of the game and make genuine changes to aid player safety. But then again NFL players understand the risks of the profession they chose, nobody forces them to play football. At some point, the NFL is going to have to force players to accept the risks associated with playing football. Nothing can make football a completely safe game no matter what rules or innovations are created. There will always be physical athletes forcing violent collisions. The NFL can’t take away the heart and soul of the game just to make it safer. In my opinion the NFL has to embrace the physicality of the game and assume the risks that run along with promoting a violent sport but they should still continue researching the causes of concussions for a future solution. The years ahead will show if the NFLPA and NFL can ever meet a mutual agreement to satisfy the needs of their players and their safety in the long and short term future. How to cite Nflpa Player Safety, Papers

Taxation Law Guide to International Tax

Question: Describe about the Taxation Law for Guide to International Tax. Answer: 1. Case Analysis Peta bought a house in Kew two years ago and it had two ol tennis courts in the backyard that needed renovation. She made the purchase with the intention of making a living in the house with her family while constructing three units on the old tennis courts and make profit by selling them (Fong, and Pinto, 2006). In the current assessment year she received an offer from the tennis club who showed interest in the old tennis court provided it was renovated. Peta accepted the offer and changed her earlier plan. She renovated the tennis court by incurring expense of $100,000 that involved resurfacing and building new fences around the tennis court. She sold the renovated tennis court to the tennis club amounting to $600,000. Ignoring the capital gains tax whether the receipts of the above amount is ordinary income under s 6-5 According to s6-5 as stated in the Income tax assessment act 1997 any income based on ordinary concepts can be part of assessable income. There is no proper definition of ordinary concepts but normally all amounts earned that people consider it to income normally and that find it suitable in the concept of income in the common law (Fong, and Pinto, 2006). The three components that is normally included in the ordinary income are explained below. The income derived from personal effort and it includes the remuneration earned in the form of salary and wages by the tax payer. The income derived from property and it includes rent received from house property, interest and dividends. The income earned for conducting business and commerce and it include retail sales and trading and farming activity. The components described above is part of assessable income it is essential to differentiate between each of them as certain deduction are related to which group of income it is deducted from, such as if tax payer is conducting any business (Nethercott, Richardson, and Devos, 2010). The above case is an isolated transaction and that is generally termed as the first limb of myers and it states if any business deal conducted with the objective of making profit the proceeds from such deal will be treated as ordinary income under s6-5 business (Nethercott, Richardson, and Devos, 2010). On the other hand if the first limb of myers to be applied it is essential that the objective of making profit during the time of purchase of an asset also needs to be congruent with the means by which the profit was made from the deal eventually. According to Myers, it is mandatory that business deal and profit making intention to be explained to consider the sale to be an ordinary income. In the case of Peta who is not involved in business, it is essential that profit making intention needs to be established at the time of purchase of the property (Fong, C., 2002). From the case analysis above it is evident that that Peta does have the profit making intention as she planned to develop three units in the old tennis court and make profit by selling them when she bought the house two year ago. Thus there can be an argument that the profit making intention existed in the above case. On the other hand it is also evident from the case that the plan made originally was not executed accordingly. In the process of application of Myers it makes it mandatory to explain that the profit making intention continued to exist in the new plan that was executed (Fong, C., 2002). Contrary to this there can an argument that the original profit m aking intention was discarded and the new proposition provided the mere realisation for Peta to make the new deal at the price that is possibly best as established in the case of Westfield. As evident from the case analysis that the tennis club next door approached Peta with the offer establish the fact that there was a change in the plan made by Peta . Thus it can strongly debated that the original profit making intention was discarded This can be contradicted by the commissioner supported by the evidence stated in TR92/3 AT (55-58) and present an argument that assessment would be done on the amount earned provided the tax payer The property was acquired with the objective of profit making intention by any method identified most appropriate and later profit is derived by any method that was executed with the original profit making intention (Barkoczy et al., 2010); The property was acquired by consider multiple methods and means of profit making and execute any of the method considered in the profit making process; or The transaction was undertaken with the objective of profit making by one specific approach but practically derives the profit by some other approach. The AAT stated with respect to the case 1(1999) 99 ATC 101 the related statement of TR 92/3 does not hold true and needs to be written again. That leads to the argument that what is stand of the High court in Myer? Case 1 of 1999 revolved around the profit making intention but in the practical sense the profit making was derived using some other approach. The verdict of the High court was that it was non assessable for tax purpose (Barkoczy et al., 2010). Again according to the case of FCT v Haass (1999) 99 the verdict of the court was the amount was assessable on the ground that the profit was derived by a method that was different slightly to the method actually planned. On the other hand if the tax payer had an intention to profit making by considering multiple methods even though any of the method considered in the profit making process. Thus from the above discussion of the section related with Income tax assessment act 1997 and the case first limb of Myers the receipt of $600,000 is not ordinary income under s6.5 as mentioned in the case discussion (Pattenden, and Twite, 2008). Again according to the case of FCT v Haass (1999) 99 the receipt of the receipt of $600,000 is ordinary income under s6.5 based on the verdict as explained. 2. Case Analysis Alan joins ABC Pty Ltd (ABC) as an employee under a two year contract with the remuneration package negotiated with the company. It comprises of fixed salary of $300,000 with other benefits and includes fringe benefits. A mobile phone allowance of $220 every month inclusive of GST and he can use the phone with unlimited usage by paying fixed sum monthly. The phone is used by Alan for office purpose (Pattenden, and Twite, 2008). The company also makes a payment of $20,000 annually as school fees for his children and it is GST free. The company also provided latest handset of the mobile phone to Alan and it cost to the company $2000 inclusive of GST. The company organized a dinner party at a local Thai restaurant at the end of the year for all the 20 employees and their partners. The cost to the company was $6000 inclusive of GST for the dinner. a) FBT consequences arising out of the above information including FBT liability Fringe benefits are part of the remuneration package that is taxable amount and it is calculated on the gross amount of benefits given to the employees during the assessment year. The concept of fringe benefits is normally related with the benefit of non cash type. The tax calculation for fringe benefits provided is different from the tax calculation for income tax as depends on the benefits given to employees (Henry et al., 2009). The rate of FBT applicable for assessment year 2015-16 is 49% though it will be revised to 47% once the TBRL (Temporary budget repair levy) in the assessment year 2017-18. There are exclusion where no liability of FBT is imposed and it includes salary of employees, contribution to superannuation and other benefits related with remuneration. In addition the below benefits are exempted from FBT as stated by FBTAA and they are Expenses related with employee relocation Exempt loans Remote area housing expenses Work related expenses Expenses related with exempt car payments Expenses in Tools and certain equipments related to work Minor benefits with taxable income under $300 There are 13 types of benefits recognized by FBTAA and they are Property related benefits Car benefits Car parking benefits Loan related benefits Debt waiver benefits Housing benefits Living away from Home allowance benefit Board benefits Airline transport benefits Expense payments benefits Meal entertainment benefit Residual fringe benefits Tax-exempt body entertainment Based on the case analysis it is evident that mobile bills provided as part of the remuneration package would not be considered for FBT taxation as the mobile is used by Alan for office purpose only and it will be exempted under FBTAA as it is part of Work related expenses (Woellner et al., 2016). Further the handset provided by the employer is also not liable for FBT as it represent Expenses in Tools and certain equipments related to work. Thus mobile bill of $220 and handset cost of $2000 would not attract FBT. The school fees is the expense the employee is liable to pay initially but if such amount was paid by the company than it attract FBT under the category expense payment fringe benefit covered under the 13 benefits recognized by FBTAA (Kraal, Yapa, and Harvey, 2008). Thus $20,000 borne by ABC Pty Ltd (ABC) for school fess and free of GST is liable for tax under type 2 of FBT. The dinner party in Thai restaurant provided by the company at the end of the year to the employees and partners, it is assumed that the meal was not given during office hours and liable for FBT as it is recognized as one of the 13 types of benefits stated by FBTAA categorized as Meal entertainment benefit (Kraal, Yapa, and Harvey, 2008). Thus $6000 borne by ABC Pty Ltd (ABC) for dinner is liable for FBT. Calculation of FBT for Expense payment fringe benefit School fees free of GST = $ 20,000 FBT taxable value = $ 20,000 X 1.8868 = $ 37736 FBT Liability = $ 37736 X 47% = $ 17736 Meal entertainment benefit Dinner = $ 6000 FBT taxable value = $ 6000 X 1.1 X 2.0802 X 50% = $ 7551 FBT liability = $ 7551 X 47% = $ 3549 Total FBT liability for assessment year ending 31st March 2016 was sum of Expense payment fringe benefit and Meal entertainment benefit i.e $ 17736 + $ 3549 = $ 21285 b) Difference in answer if ABC only had 5 employees The answer in case of A would differ if the number of employees is reduced to 5. In taht case the dinner payment paid by ABC Pty Ltd (ABC) would naturally decrease. Thus the FBT would also be less proportionately (Reinhardt and Steel, 2006). If cost for 20 people amounted to $6000 then cost of dinner for 5 people would be $6000/20X 5 and it amounts to $ 1650 for the company, so the FBT would calculated as Dinner = $ 1650 FBT taxable value = $ 1650 X 1.1 X 2.0802 X 50% = $ 1888 FBT liability = $ 1888 X 47% = $ 887 c) Difference in answer if clients of ABC also attended the end of year dinner Based on the FBTAA the answer in case of A would be that FBT is imposed on meals provided by the company at the end of year to employees. If such dinner was attended by the clients of ABC then based on FBTAA the FBT is imposed on the benefits provided to employees as part of Meal entertainment benefit stated in 13 types of benefits mentioned in the FBTAA and it covers employees and their associates (Reinhardt and Steel, 2006). It does not cover the clients of ABC so the company is not liable to FBT in the amount pertaining to the dinner related with the clients. Thus it can be concluded that there would be any marked difference as far as the FBT calculation and amount is concerned. It is a separate issue not related the FBT of employees. References Barkoczy, S., Rider, C., Baring, J. and Bellamy, N., 2010. Australian Tax Casebook. CCH Australia Limited. Fong, C. and Pinto, D., 2006. Research Guide to International Tax: An Australian Perspective, A. J. Austl. Tax'n, 9, p.82. Fong, C., 2002. Taxation Scholarship in Australia and New Zealand: A Preliminary View. J. Austl. Tax'n, 5, p.306. Henry, K., Harmer, J., Piggott, J., Ridout, H. and Smith, G., 2009. Australias future tax system. Canberra, Commonwealth Treasury. Kraal, D., Yapa, P.S. and Harvey, D., 2008, May. The impact of Australias Fringe Benefits Tax for cars on petrol consumption and greenhouse emissions. In Australian Tax Forum (Vol. 23, No. 2, pp. 91-223). Nethercott, L., Richardson, G.A. and Devos, K., 2010. Australian Taxation Study Manual: Questions and Suggested Solutions. CCH Australia Limited. Pattenden, K. and Twite, G., 2008. Taxes and dividend policy under alternative tax regimes. Journal of Corporate Finance, 14(1), pp.1-16. Reinhardt, S. and Steel, L., 2006. A brief history of Australia's tax system. Economic Round-up, (Winter 2006), p.1. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016. Australian Taxation Law 2016. Oxford University Press.