Roller coaster accidents Essay Example for Free

Roller coaster accidents Essay Abstract Now that summer vacationers are filling up amusement parks on a daily basis how safe are you on the towering roller coasters? Am I the only one who wonders what if something happens? What if something goes wrong will I have enough time to react? With the recent death at Six Flags over Texas, these things cross my mind. Who checks these roller coasters for safety and how often are they checked? Though it seems like there are very few fatalities on rollers coasters it seems to me one is one to many. These questions always enter my mind as I wait for an hour or so in line to ride on one of these metal giants. According to Steph Solis (2013) from USA TODAY, â€Å"out of the 300 million amusement park visitors 37,154 people were injured and 35,977 were release and only 1,177 were admitted to the hospital or died†. So where is the exact number of deaths and why are they not recorded separately? Does anyone care just how many die at amusement park roller coasters or do we as consumers not want to know? According to Harris (2007) the odds of getting seriously injured from being in the amusement park is one in 25 million which odds in your favor are. Harris (2007) goes on to compare this to the odds of getting seriously injured in a car accident which is 15 in 10,000 which is much higher. According to the article, (What are the odd of dying on a roller coaster, 2013) â€Å"The odds of dying on a roller coaster are one in 300 million†. Ok so that makes me feel slightly safer but it doesn’t answer my question on the number of deaths alone that occur in amusement parks. So far the first two of my resources seem to try to make light of the odds of getting injured by comparing them to something more dangerous. In my mind more people own and drive automobiles so this is like comparing apples to oranges. I am still searching for my answer but so far all I am getting is the surrounding questions that try to make me forget about the deaths so I feel safer at the amusement park. My third source of information concentrates on the G-forces of the roller coasters and how this causes head injuries that could possibly lead to death but according to researchers at the U. of Pennsylvania that there isn’t enough G-forces to cause bleeding or swelling of the brain that would result in death (Puskar, 2002). I realize that there are signs in the park that you must be in good health to ride the roller coasters but there isn’t a doctor standing at the end of the line before you get on to give you a check-up so unless you know you have a health risk those signs are meaningless. Are going to be required to have a note from our doctor to ride roller coasters? Is this what it’s coming to? So this source concentrates on one type of injury and there is some concern that the roller coasters should be limited to how much G-force they are allowed but my question still goes unanswered so on to the next source. According to Dessauer (2008), â€Å"That with even years of research and safety precautions these rides can still be very dangerous and even deadly†. He goes on to give tidbits on the history of the roller coaster, but he has his own doubts about how safe are roller coasters really. So I’m not alone out there wondering where we draw the line. How safe should roller coasters be and what is a realistic number of deaths a year that we would consider allowable? To me one death is one to many and I think that all could have been avoidable. Weisenberger (2012), talks about the ASTM F-24 committee and how they develop the minimum safety standards for everything that goes into building and operating a roller coaster. Do they know how many deaths occur every year on roller coasters? If anyone would know I sure they do, but I haven’t been able to find anything by researching that committee. So even though I was unable to find the answer to my question I feel as if I am not alone as to wanting the real number of deaths that occur at our amusement parks on these giant coasters and why aren’t they being prevented. These questions will probably enter my mind every time I enter an amusement park. References â€Å"A Short History of Roller Coasters†. (1996) Themed Attraction. com. Retrieved on 7/22/2013 from http://www. themedattraction. com/coaster. htm Dessauer, Brain. (2008). Roller Coaster Deaths and Dismemberments. Purple Slinky. Retrieved on 7/22/13 from http://purpleslinky. com/offbeat/roller-coaster-deaths-and-dismemberments/ Harris, Tom. (2007). How Roller Coasters Work. HowStuffWorks. com. Retrieved on 7/22/13 from http://science. howstuffworks. com/engineering/structural/roller-coaster9. htm Puskar, Gene J. (2002). ROLLER COASTERS’ SAFETY SUPPORTED BY UNIVERSITY STUDY RESEARCHERS SAY RIDES DON’T RAISE RISK OF BRAIN INJURIES. The Free Library. Retrieved on 7/22/13 from http://www. thefreelibrary. com/ROLLER+COASTERS+SAFETY+SUPPORTED+BY+UNIVERSITY+STUDY+RESEARCHERS+SAY -a092986518 â€Å"Six Flags roller coaster death: Safety bar worried victim, witnesses say†. (2013). MercuryNews. com. Retrieved on 7/22/13 from http://www. mercurynews. com/nation-world/ci_23707295/six-flags-roller-coaster-death-safety-bar-worried Solis, Steph. (2013). How safe is a roller coaster? USA TODAY. Retrieved on 7/22/13 from http://www. usatoday. com/story/news/nation/2013/07/22/roller-coaster-death/2574425/ â€Å"What are the odds of dying on a roller coaster†? (2013). Retrieved on 7/22/13 from http://www. asktheodds. com/death/roller-coaster-odds/ Weisenberger, Nick. (2012). Coasters 101: An Engineer’s Guide to Roller Coaster Design. CreateSpace Independent Publishing Platform. Pg. 34.

The Hundred Years War? Essay -- War England France Papers

The Hundred Years' War The start of hostilities in 1337 sees the balance of power stacked distinctly in the favor of France. Its population is large, its lands fertile, and its cities prosperous. A population of over 10 million make it one of, if not the strongest population base in Western Europe, with Paris laying claim to title as perhaps the sole great city in Latin Christendom . In contrast, the population of England totals only a third or a fourth of its adversary, with lands less developed and people less prosperous. Additionally, England still faces challenges from Scotland to the north, and though slightly less perilous in nature, revolts of the Welsh and Irish to the west. The marked difference in resource base allows French kings to continually field larger armies for the entire duration of the conflict. The defensive nature of the war for France also conveys considerable inherent advantages. Siege weapons have yet to catch up to the fortifications of the day, and larger walled cities and strongholds are often considered impregnable , requiring attacking armies to resort to the lengthy process of starving out a garrison before the city could be relieved. "The worst policy of all is to besiege walled cities. " Such a process, as in the case of Calais, could take months on end, with a high cost in men and resources which imposed a severe limitation on how much territory could be assaulted, broken, and held in any given amount of time. An army invading a territory as vast as the lands of France, whose landscape is dotted with fortified towns and castles, would be hard pressed to make any permanent inroads without the most tenacious and lengthy of operations. Defending a consolidated position of home territories al... ...t had enjoyed for so long not only vanish, but take root in the minds of their adversary, turning the balance of power so far from their favor as to make the continued struggle in the last years of the war entirely hopeless, carried on only due to the stubborn national pride of an island never willing to concede defeat. Bibliography Burne, Lt-Col. Alfred H. The Crecy War. Wordsworth Editions Limited, 1955. Burne, Lt-Col. Alfred H. The Agincourt War. Wordsworth Editions Limited, 1956. Giles, Lionel (translator). The Art of War by Sun Tzu. Hodder and Stoughton, 1981. Oman, Sir Charles. A History of The Art of War in the Middle Ages, Volume II. Methuen & Co. Ltd., 1924. Perroy, Edouard. The Hundred Years War. Eyre & Spottiswoode, 1959. Thompson, Peter E. (translator). Contemporary Chronicles of the Hundred Years' War. The Folio Society Ltd, 1966.

A Day in the Life of Project Manager

A Day in the Life of a Project Manager 1. How effectively do you think Rachel spent her day? Project is a complex, non-routine, one time effort that is limited by time, budget, resources and performance specifications and it’s implemented to meet the customer requirements. The following activities performed by Rachel are project related: a. Review project reports and prepare for the weekly status meeting – 25 min b. Participate in the progress review meeting – 45 min c. Reviewing project assignments – 30 min d. Listening to team mates – 20 min e.Discussing the problem with John – 30 min f. Exploring and getting the necessary equipments for the project – 30 min g. Exchanging information about technical requirements – 60 min h. Discussion with Mary (marketing manager), where she agreed to talk to her team members – 40 min i. Reviewing the impact the client’s requests could have on project schedule – 30 min j. Reviewing emails and project documents – 30 min A few things are ordinary daily work that requires doing the same work repetitively. Time spent on these routine activities: a. Reviewing her schedule – 15 min . Discussing the project with her boss – 20 min c. Updating boss on the key events of the day – 20 min Time spent on non-project activities: a. Socializing and catching up on personal news – 10 min b. Getting to her office and settling in – 10 min c. Project status meeting delayed – 15 min d. Gossiping with Edie – 30 min e. Everyone getting on conference call and checking emails – 15 min f. Waiting in Mary’s office – 10 min g. Going home – 30 min Her efficiency would be calculated as:- Total spend time Efficiency = Direct project related work * 100 = 340/515 * 100 = 66. 02%She has an efficiency of 66. 02% on the project. She is an efficient project manager to some extent. She has spent only 23. 3 % of her time on non project activities. 2. What does the case tell you about what it is like to be a project manager? A project manager provides direction, coordination and integration to the project team * Solve out the problems and direct the team members for the solution. * Discuss with the team members whenever there is an issue and get their ideas involved in the project * Keep regular project status meetings, small discussions to coordinate and integrate.This will provide all the team members an insight on how the project is progressing Involved in organization planning * Good relationship with managers, team members and other individuals. * Coordinating with the boss and updating him/her on daily tasks * Maintains great integration with other managers when solving an issue, e. g. integration with senior marketing manager Improving the project’s success rate with better leadership * Leading courageously * Influencing others * Act with resilienceManaging the overall sch edule to ensure work is assigned and completed on time and within budget * She has been helping Victoria on her project as it was behind the projected time Project Managers have a huge responsibility and authority over a project, it involves identifying, tracking, managing and resolving project issues * She attended a meeting in order to fix a project issue and tried to fix them * Also she found that several clients are requesting features that are not on the project, and she conveyed to her team members that she will get on this issue right away Communication skills One good example is where Rachel goes and talks to the purchasing agent assigned to her project on getting necessary equipments to the project site earlier than planned. * She also walks down to the marketing manager’s office to clarify on the problem they came up with.

The Theories of Child Development - 5420 Words

Briefly discuss the theories of child development and evaluate three different methods for teaching ESL with regard to how well they fit the theories There are a number of different theories of child development that have been issued, particularly over the last hundred years. For the most part, the different theories all agree on the fact that child development occurs in stages, and that a childs development is affected not only by the childs biological makeup but also through external stimuli. Learning English as a second language (ESL) is both easier and more difficult for children; while they have not yet acquired the cognitive faculties that they will fully develop by the time they reach adulthood, their lack of full development also makes them more receptive to learning and absorbing new material. However, deciding on the appropriate approach for teaching English as a second language to children ages 6-11 is challenging because the decision does not involve selecting the most ef fective method in a vacuum but must also take into consideration this sensitive period in the childs life. This paper examines three theories of child development: Erik Eriksons Psychosocial Theory, Lawrence Kohlbergs 3 Stages of Moral Development, and Jean Piagets Cognitive Developmental Stage Theory. After providing a brief overview of these three theories, three different approaches to teaching English as a second language are discussed: Communicative Language Teaching (CLT),Show MoreRelatedChild Development Theories1324 Words   |  6 PagesChild Developmental Theories Ashford University PSY 104 Child and Adolescent Psychology June 29, 2009 Child Developmental Theories While theorists have different ideas and perspectives, insight on child and adolescent development can assist teachers and parents in helping children reach their full developmental and learning potential. Having knowledge about the developmentRead MoreThe Theories Of Child Development1084 Words   |  5 Pagesimportant values and beliefs within their culture. All of this provides the foundations for cognitive development. As trainee teachers, it is fundamental that we have a deeper understanding of how children learn and how we can support learning. In order to do this we must first look at some of the theories of learning. Theories Prior to the early 20th century little interest was paid to how a child developed; indeed most early research appears to be based on abnormal childhood behaviour (Oates etRead MoreChild Development Theories1560 Words   |  7 PagesChild Development: An Examination of Three Theories There are a lot of theories regarding child development. Three of these theories are Bioecological Theory, Social-Cognitive Theory and Information-Processing Theory. This paper will discuss these theories by comparing and contrasting them. The first theory is the Bioecological Theory developed by Urie Bronfenbrenner. This theory is based on the nature vs. nurture idea. Bronfenbrenner believed development of a child was determinedRead MoreThe Theory Of Child Development858 Words   |  4 PagesSocial scientists have given us several theories on child development. There have been three influential theories that have really shaped how we look at the subject. Each one of these theories offers an insightful perspective that has been very influential in how we view child development. The first theory, we will delve into is George Herbert Meads Theory of the Social Self which focused on social interaction with developing human beings. Meads believed that, â€Å"a symbolic interactionist, saw theRead MoreThe Theory Of Child Development1053 Words   |  5 PagesArt educators that consider theories of child development when creating lesson plans, are more effective. As art educators, we understand that it is our respon sibility to educate ourselves on the latest research of art development in order to better serve our educational institutions through providing a quality art education for the future generations of innovators in America. Piaget’s stages of cognitive development stages thoroughly explain the biological transition that occurs in elementary schoolRead MoreThe Theory Of Child Development803 Words   |  4 PagesIn the early 19th Century, little attention was given to children development. Emphasis were based upon what a child would become as they get older( Green 2013)However, it was investigated by human developmental psychologist that Child development is relevant in relation to how individuals relate in the environment as well as the factors that influence human development. These psychologists developed the human developmental life span which is predominant in the society today, although remains unsubstantiatedRead MoreThe Theories Of Child Development1209 Words   |  5 PagesIntroduction to development psychology From the beginning of the history, child development was not given an importance but now majority of people have understood its importance. Attachment theory is one of the major theories of child development. According to Bowlby, attachment is characterized by specific behaviours in children, such as seeking proximity with the attachment figure when upset or threatened. There were number of issues that have been debated throughout the history of developmentalRead MoreThe Theory Of Child Development2414 Words   |  10 Pagesa sound understanding of theories of child development so they can offer activities that are appropriate for the child’s particular stage of development (Early Education, 2012). This essay will compare and contrast key features of developmental theories by applying them to a particular aspect of child development, the aspect that will be investigated is language acquisition. This essay will consider differing theories of language development such as the be haviourist theory proposed by Skinner (1957)Read MoreThe Theory Of Child Development935 Words   |  4 Pages Lawrence Kohlberg was a developmental theorist who is best known for his specific and detailed theory of child development. Kohlberg believed that there were six stages of child development. He divided those stages into three levels of development. Level one; pre-conventional morality, a child doesn’t have a personal code of mortality and instead, their moral code is shaped by the standards of adults and the consequences of following or breaking of adult rules. Level two; conventional moralityRead MoreThe Theory of Child Development1636 Words   |  7 Pages The theory of child development, Temperament, is what this case study is based off of. Temperament is a person’s style of reacting to the world and relating to others. I will be judging â€Å"Alice† on the nine temperament traits on a ten point scale. Alice is my 2 year old cousin who knows me well because I frequently babysit her. I recently observed her personality on the nine traits. These traits include; intensity, persistence, sensitivity, perceptiveness, adaptability, regularity, energy, first

The Effect Of Love Gone Sour On A Child s Development

â€Å"What’s love got to do with it?† When it comes to matters of relationships, our primary relationships in early childhood, such as maternal love, impacts how all other relationships in our life progress and function. Formulated by psychoanalysts John Bowlby and Mary Ainsworth (McLeod, 2009), Attachment theory asserts that our early emotional bonds shape and influence the dynamics of all our interpersonal relationships. As a result, love and attachment play an important role in our lives. Beyond infancy, childhood development and experiences guide our behaviors, especially in matters of the heart. Love is a tricky science even in the best of circumstances; yet, for children of divorce, the impact of love gone sour has long lasting effects. Healthy, loving, stable marriages are good for the couples in them; for the children of those relationships, their emotional, physical, educational and social wellbeing depends on a harmonious union between their parents. The ef fects of parental discord and divorce on a child’s development are far reaching. In fact, studies show that the divorce greatly impacts the intergenerational transmission of attachment styles. The grim reality is that fifty percent of all marriages in the United States end in divorce. On any given day an average 6,646 marriages end (Ruane, 2013), leaving the children of those relationships at risk for academic, behavioral and psychological problems. Further, research indicates that children of divorce experienceShow MoreRelatedEriksons Psychosocial Development Theory10839 Words   |  44 Pageserik eriksons psychosocial crisis life cycle model - the eight stages of human development Eriksons model of psychosocial development is a very significant, highly regarded and meaningful concept. Life is a serious of lessons and challenges which help us to grow. Eriksons wonderful theory helps to tell us why. The theory is helpful for child development, and adults too. For the lite version, heres a quick diagram and summary. Extra details follow the initial overview. For more informationRead MoreResilience and Spirituality Essays4481 Words   |  18 PagesResilience is something we are born with and also something we can strengthen and grow as we get older. Many studies have shown the resilience of children to recover from serious traumatic events. However that resiliency is fostered through a positive development (Quisenberry Foltz, 2013). What this means is that in order to overcome trauma, it helps to have a good base. For most people that base is faith. It could be faith in family, friends, themselves, or a higher power. In order to know trueRead MoreDuty of Care Assignment Level 3 Cache Diploma7178 Words   |  29 Pagesenable them to look after their children to the best of their ability. Alongside this, we need to ensure that the children are in a safe and secure environment, that the setting offers safe toys and activities for the children. It is important that the child is looked after emotionally and physically and that they feel safe and happy. The setting also has a legal responsibility to ensure that the property is safe and that insurances are in place. There is a legal obligation to have staff correctly certificatedRead MoreMost Basic and Frequently Asked Interview Questions and Answers10148 Words   |  41 Pagesyour strengths and weaknesses? 5. What are your short term and long term goals? 6. What are your contributions in order to meet the goals of our company? 7. Tell me about your native place. 8. Tell me about your college days. 9. Can u explain about Child labour/Corruption/Poverty? 10. Why do you want to leave your current job? 11. Describe the movie you have seen recently. 12. Tell me about a memorable/happiest/saddest day in your life. 13. Who is your role model, and why? 14. What is your favouriteRead MoreOrganizational Behavior Theory Essay3878 Words   |  16 Pages– Chapter 5 Name_____________________________________________ Banner# ____________________________ Date: ______________   Ã¢â‚¬ ¨ Directions: Circle the one alternative that best completes the statement or answers the question. 1.  _____ represent(s) complex, patterned, organismic reactions to how we think we are doing in our lifelong efforts to survive and flourish and to achieve what we wish for ourselves.   A.  Self-efficacy B.  Skills C.  Intelligence D.  Emotions E.  Abilities    2.  Which ofRead MoreConsumer Preference And Perception Of Cadbury Chocolate9618 Words   |  39 Pagescompetition among the different chocolate brands, especially among Cadbury and nestle. The scope of the project was to collect data from the selected market locations of south Delhi, analyse the significance of the data and the conclusion. I had gone to different market locations of south Delhi and Interviewed different consumers about their preference and buying behaviour of selecting a particular brand of chocolate. I had also given Questionnaire to them in this regard and took their feedbackRead MoreEast African Culture Reflects on Their Drama Using Aminata, Echoes of Silence and I Will Marry When I Want as Case Study12168 Words   |  49 PagesAND LITERARY STUDIES AN ASSIGNMENT ON: ELS 226 (MODERN AFRICAN DRAMA) SUBMITTED BY : GROUP 4 QUESTION: THE CULTURE OF THE PEOPLE DETERMINES ITS DRAMA. DISCUSS THE EAST AFRICAN EXPERIENCE AS EXEMPLIFY IN FRANCES LIMBULGA’S AMMATA, NGUGI WA THIONGO’ S I WILL MARRY WHEN I WANT AND JOHN RUGANDA’S ECHOES OF SILENCE. LECTURER-IN-CHARGE: DR OLANIYAN MRS LIST OF GROUP MEMBERS. OGUNFEIBO AYOKUNLE O 1002630 IBITOYE EBUNOLUWA ABIGAEL 1000154 ADEBIYI ADEBIMPE MOYOYINOLUWA 1000074 ADEOYERead MoreMario and the Magician18314 Words   |  74 Pages this same border of pine grove and near, presiding mountains, continues all the way along the coast. No wonder then that some competition of a quiet kind should have sprung up further on. Torre di Venerethe tower that gave the town its name is gone long since, one looks for it in vain-is an offshoot of the larger resort, and for some years remained an idyll for the few, a refuge for more unworldly spirits. But the usual history of such places repeated itself: peace has had to retire furtherRead MoreFor Against by L.G. Alexander31987 Words   |  128 Pages(Cineloops) DETECTIVES FROM SCOTLAND YARD (Longman Structural Readers, Stage 1) CAR THIEVES [Longman Structural Readers, Stage 1) WORTH A FORTUNE [Longman Structural Readers, Stage 2) APRIL FOOLS DAY [Longman Structural Readers, Stage 2) PROFESSOR BOFFIN S UMBRELLA (Longman Structural Readers, Stage 2) OPERATION MASfERMIND (Longman Structural Readers, Stage 3) QUESTION AND ANSWER: Graded Aural/Oral Exercises READING AND WRITING ENGLISH-A First Year Programme for Children LOOK, LISTEN AND LEARNl Sets 1-4Read MoreBusiness Journalism in India26104 Words   |  105 PagesBusinessworld in 1980s * Business Today in 1992 * Analyst firms/broking firms: Indiainfoline launched the first dedicated anlayst firm: Probity * SEBI was formed in 1992 to protect the interest of the investors and to promote the development of and regulate the securities market * * Assignment * Find out in the Indian market * Financial newspapers * Business magazines * Wire agencies * Dedicated portals * Business news

Personal Narrative My Best Friend - 1327 Words

â€Å"Okay sissy, don t cry,† she pleaded. I knew the day was coming up, but I tried not to think about it. She was my absolute best friend and I could not imagine living 1,300 miles away. Growing up, we were resentful of each other. We used words and actions to get our point across. Not only did we slap each other, but also kicked and punched. I cried even if it didn’t hurt, that was me being a baby. My dad would scoop me in his arms and at the same time, discipline my sister. It was satisfying if you had asked my 8 year old self. Later on, Madison turned into my soul mate, as I began middle school, up until she had graduated high school. From watching movies until our eyes were not susceptible to keep open, laughing convulsively†¦show more content†¦My grandparents had come to stay with me while my parents were going to take my sister, her pet rabbit, and all her belongings down to Norfolk, Virginia. That is where Nick’s base was located and was going to be living during his enlistment. I was just a few hours shy of saying goodbye to what seemed like forever. We were taking pictures of our last memories together. I went upstairs to change into a pair of jean shorts and a clean shirt. I could smell her perfume lingering upstairs as I heard my name, I sprinted down the stairs, then she said the words†¦ â€Å"I have to go. †My eyes felt as if they were sunken into my head and stomach was in a knot. â€Å"Okay sissy, don’t cry,† she pleaded. I choked them down. She quickly said her goodbyes to her childhood pets. All she could think was that this could be the last time she’d see them. Our dog Tootsie had been already thirteen years old by that time. Tears cascaded down her cheeks. And as she turned towards me, I burst into tears. I had lost all of my composure. She said she loved me and that we could talk on the phone every day to keep in touch. On my birthday, I knew I could come visit, but that was so far away. A whole seven months. As I sauntered into the house, my grandma tried to get my attention, but I was not attentive at all. Besides, I wanted to be alone. I went into the three-season porch and sat in my dad’s black, leather office chair.Show MoreRelatedPersonal Narrative : My Best Friend1210 Words   |  5 PagesSunday, my friends and I were eating a meal of thick stew and crusty bread and drinking a pitcher of hot, spiced, and very watered-down wine. We’d chosen my room because it was the biggest and therefore had the most space for practicing weaponry, our afternoon plan. My friends ate and made small talk. We saw each other most days so sometimes it seemed like we ran out of real things to talk about. I was somewhat lost in my thoughts, about us and about our futures. Koilin was my best friend. He wasRead MorePersonal Narrative : My Best Friend1052 Words   |  5 PagesI Threw my books on the bed and approached the jacket slowly, as if it were Andrew Garfield who would become my best friend. I couldn t look away, I wanted to scream. The jacket would be my new best friend. The leather black and silver studs, the belts, and best of all being popular. This jacket is no ordinary jacket, this is my jacket. I heard steps coming up stairs, my mom stopped by and asked if I like it. I yelled yes with excitement and joy. She left, I stared at the jacket like whenRead MorePersonal Narrative : My Best Friend1080 Words   |  5 Pageswent downstairs to get my older brother so we could finish the vlog, but Caleb laid on the couch unresponsive. As I called his name while walking down the stairs, I realized something was wrong. â€Å"Caleb† I yelled tears pouring out of my eyes as I found him, not breathing. He was dead. My best friend, my brother, the only person who made me really happy, was gone forever. I couldn t imagine what I was going to do without him. I loved him more than anyone in my life he was my hero. It s octoberRead MorePersonal Narrative : My Best Friend757 Words   |  4 PagesI’m Wendy. And no, I look nothing like the perfect happy smiling girl that you all associate with the restaurant. I am 5’6’’ and 13 years old. I have wavy, short, caramel hair and brown eyes, with a light spattering of freckles. My favorite colors are blue and gray, but yellow is such a pretty sunny color... it just doesn t look good on me. I go to North-West Independence Middle School. In case you were wondering, that is in middle of nowhere Nebraska. It is like a scene from an old movie, no colorRead MorePersonal Narrative : My Best Friend940 Words   |  4 Pages Looking back, I remind myself that friends are temporary, but memories are forever. This was going to be our last night together, Cesli and I. Cesli Crum was my best friend that I met in third grade. That year came and went, and though in fourth grade Cesli was held back, we still vowed to always be best friends. Then, that winter of two thousand fourteen, her family decided to move away. I felt devastated, so my mom agreed to have Cesli over one evening right before she left. Thus that is whatRead MorePersonal Narrative : My Best Friend1369 Words   |  6 Pagesreason my palms were sweaty and I had butterflies doing loopty-loops in my stomach. I was on my way to visit Julia, one of my best friends at the time. The whole way there, in bumper to bumper traffic, I reflected on all of my memories with her, including playing on a fallen, rotten tree and pretending that it was milk chocolate shop. As little girls, we would dress up in glittery, razzled costumes and sing our hearts out, which continued well into our teen years when she drove me to school my freshmanRead MorePersonal Narrative : My Best Friend1034 Words   |  5 Pagesbeen my best friend since I was deported to this horrid tent city. My spouse and daughter died in the floods of Grimsdon. Every thought of them, cripples me with grief instantly, my heart and soul ached for my precious daughter and partner bring me to tears. Thankfully, I met . Ella, who, whilst she could never replace my biological Family, I feel she is now like a much-loved sister to me. She is the only light when there is so much darkness, surrounding us. Suddenly, out of the corner of my eyeRead MorePersonal Narrative : My Best Friend1033 Words   |  5 Pageshim cuddling into his side shaking from the cold. We d been outside for over an hour, in barely any clothes. My face edged with tear streaks and bags under my eyes. I had mascara smudged across my right cheek and my makeup was running. At one point, I turned over and glanced up at him. I studied his face and thought to myself. This was my best friend. We used to hang out after school at my house and watch movies until late. How had things changed so suddenly? I thought of all the good mom ents we dRead MorePersonal Narrative : My Best Friend1192 Words   |  5 PagesWe have been best friends since elementary school and gone through a lot together, but we backed each other when it meant the most. While I waited for my flight at Regan International, I called Elizabeth and invited her to my place for a late dinner. I missed her and looked forward to spend time with her. *** As 8 o’clock grew near, my excitement to spend a girl s-night-in with Liz increased. So much has developed since we last chat. Therefore, when I heard the knock on my front door, IRead MorePersonal Narrative : My Best Friend1004 Words   |  5 Pageswhere you think your life is ruined for good? My best friend Peggy and I experienced that feeling one boring night last summer when we were home alone. Last year I was know for â€Å"trouble†, I liked to fight and be the center of attention. I always had to make a scene about everything. Even though I was constantly in trouble with my parents, I never did anything that would put me in jail for a long time if I were to get caught by the police. My best friend was the same way. We both had negative attitudes

Taxation Law and Practice Preparement of Fees

Question: Describe about the Taxation Law and Practice for Preparement of Fees. Answer: Arthur Murray (NSW) Pty Ltd V FCT (1965) 114 CLR 314 Facts of the case The taxpayer was engaged in the business of providing dancing lessons and offered discount to students that paid fees in advance. This discount was offered to encourage the student from prepayment of fees. The agreement between the taxpayer and the students expressly provided that there would be no refund of prepaid tuition fees. The taxpayer transferred the fees received in advance into suspense account which was described by the taxpayer as unearned deposit- untaught lessons account. The taxpayer after providing dancing lessons to the students transferred the relevant fees into revenue account from the suspense account. However, as per the agreement, the taxpayer was not required to refund prepaid tuition fees but in practice, taxpayer refunded the fees of students that did not completed the lessons (Barnett Harder, 2014). The taxpayer treated the prepaid tuition fees, as income derived after the dancing lessons were completely provided to the students. Therefore, prepaid tuition fees received was not included in the assessable income of the taxpayer (French, 2013). The taxpayer in calculating the assessable income only included the fees for which the tuition has already been provided during the year. The commissioner of tax calculated the assessable income on receipt basis and included the prepaid tuition fees as ordinary income under section 25(1) of The ITA Act 1197. Issues of the case The taxpayer and the commissioner of tax calculated the assessable income of the taxpayer differently because they both differ in the treatment of prepaid tuition fees. The issue before the court therefore was to determine whether the assessable income of the tax payer should include the prepaid tuition fees (Courtney, 2014). Conclusion of the case The high court held that the general rule is if fees are received in advance for a service that has not yet been provided then such fees should not be included in the assessable income. The high court further held that though there was an agreement between the taxpayer and the student that no prepaid fees will be refunded but in practice, it was not followed. The taxpayer refunded the fees of the students if not all the lessons are taken by the student (Shetreet Turenne, 2013). Therefore, the taxpayer could not include the prepaid tuition fees as income in the year of receipt because there exist a possibility that the taxpayer might have to refund the advance fees in case the tuition is not provided. The high court in this judgment concluded that the taxpayer derived income from providing services in the year the dancing lessons are provided and not in the year, the advance fees were received. The judgment upheld that the accounting treatment followed by the taxpayer is appropriate (Ferran Ho, 2014). a). (i) The ITA Act 1997 in section 6-5(4) provides that if an amount is received by the taxpayer or anyone on behalf of the taxpayer then such amount received should be considered as income derived. The income derived during the year should be included in the assessable income of the taxpayer as per the section 6-5 of the ITA Act 1997. There are primarily two methods of calculating income for the purpose of tax this are earning method and receipt method. The taxpayer should adopt the method that most appropriately reflects the income of the taxpayer (Kenny, 2013). In Taxation Rule 98 /1in, Para 19 as per general rule it is provided that if income is derived from investment, income derived from sources other than business income and income derived by an employee then in such cases receipt method of calculating income is appropriate. The Para 20 of the TR 98/1 provides that it is appropriate to calculate income on earning basis if the income is derived from business of trading or manufacturin g. It is to be noted that for the purpose of tax the earning method is considered as the most appropriate method of calculating income (Athanasiou, 2014). (ii) The RIP Pty Ltd is engaged in the business of proving funeral and other related services. The reported profit of the company is $2.45 million for the year ending 30 June 2016. The company provided funeral services and earned its revenue from customers under various options (Brabazon, 2015). The different methods adopted by the company for collecting fees from customer are given below: The company received fees by issuing a net 30-day invoice from the external insurance company. The company also issued a net 30 days invoice to its customers for collection of fees. The RIP Finance Pty Ltd provides credit under repayment installment plan the company also received fees from this company. The company also received fees as installment in advance from customers under easy future plan. The general rule is that the earning method is the most appropriate method for calculating income derived from business. In case of RPI Ltd as the funeral service is provided the income is derived and it should be recognized as revenue. The procedure adopted by the company is that after the funeral service is provided the company raise a net 30 days invoice. The company should recognize the income derived as revenue after the service is provided and the net30 days invoice is raised and should not wait for actual receipt of revenue (Mortimore Dickfos, 2014). The company runs a scheme of easy future plan and under this scheme the fees are received in advance by the company with the promise of providing funeral services in the future. The advance fees received under the easy future plan scheme are non refundable (MacDonald, 2012). In case a member defaults in paying all the installments under this scheme then the fees that are already paid to the company are forfeited and transferred to a separate account called Forfeited payment account. The company should immediately recognize the forfeited fees as income because RIP Pty Ltd has no liability to provide funeral service to the discontinued members under this scheme. Based on the above discussion it can be concluded that the RIP Pty Ltd derives the income as the funeral service is provided (Fegan Stephens, 2012). (b) In the case of Arthur Murray, it was concluded that income is derived in the year the service is provided to the customers. The case also states that as per general rule the fees received in advance should be recognized as income in the year the service is provided. In easy future plan the RIP Pty Ltd receives fees in advance and in future it provides the funeral services. The company includes the fees received in advance as income in the year the fees are actually received (Gaal, 2013). The circumstances in the case of Arthur Murray are similar to that of RIP Pty Ltd so the principle held in the case of Arthur Murray is applicable in the accounting treatment of RIP Pty Ltd. Therefore, the company should not include the fees received in advance as income in the year the advance fees are received but it should include the advance fees in income in the year of providing the funeral service (Passant, 2016). (c ) The taxation Rule 98/1 provides that there are two methods of accounting of income for the purpose of tax. These methods are earning method and receipt method. The receipt method is also known as cash basis or cash received basis because under this method income is derived in the year the actual or constructive income is received. As per section 6-5(4) of the ITA Act 1997 it will be considered as income derived if the taxpayer or anyone on behalf of the taxpayer receives income (Dzhumashev, 2014). There is another method apart from receipt method for accounting of income for tax purpose. Another method of accounting for tax is the earning method and it is known as the accrual method or cash and credit method. Under this method, income is derived as it is earned and a recoverable debt is created. If the task that is required to be performed under the agreement has been performed completely then the taxpayer can legally claim the amount and it is referred to as recoverable debt. Theref ore, it can be said that the commissioner and taxpayer can choose the earning method or receipt method for calculating income for the purpose of tax (Vann, 2014). ii. The RIP Pty Ltd runs a scheme called easy future plan. Under this plan, the customers are required to pay fees as advance installments and the company agrees to provide funeral service in future. The advance fees paid by the customers are non-refundable. If a customer fails to pay all the advance installments then the partial fees received are forfeited and are transferred to a separate account called Forfeited Payment Account. The company does not have any liability, as the customers did not pay complete fees. Therefore based on the fact that the fees are non refundable and the company has no liability to provide service in future it is advised to RIP Pty Ltd that the forfeited fees of $16200.00 should be treated as income in the year the fees are forfeited (Paturot et al., 2013). Part B The trading stock is referred to as anything that is manufactured or acquired in the ordinary course of business and is used for manufacture, sell or exchange of goods as mentioned in section 70-10 of the ITA Act 1997. The CGT assets and financial agreements are included in definition of trading stock. It is provided in section 70-25 of the ITA Act 1997 that the amount incurred for trading stock should not be of capital nature. Therefore the caskets and accessories purchased by the RIP Pty Ltd that are used in the ordinary course should be treated as trading stock and not capital assets (Brody et al., 2014). The section 8-1 of the ITA Act 1997 allows general deductions and the amount paid for the purpose of purchase of trading stock buy the RIP Pty Ltd is allowed as deduction as deduction under this section. The deduction for purchase of trading stock is allowed in the year the trading stock becomes part of stock in hand of the company. It is also provided in section 8-1 of the ITA Act 1997 that general deduction under this section is allowed for expenses that is necessary for carrying on business and produce assessable income. In the given case, RIP prepaid an amount of $25000.00 for purchase of stock that is to be delivered in next income year. Based on the above discussion it is advised that the prepayment amount should be treated as advance for the income year 30June 2016 (Robson, 2014). ii. As per section 6-5 of the ITA Act 1997, any income that is received by a resident taxpayer should be included in the ordinary income as per this section. Therefore, the dividend that is received by the RIP Pty Ltd should be included in the taxable income. The company will be able to take franking credit as the dividends are fully franked. The advance payments for rental storage are not included in the list of capital asset provided in section 100-25 of the ITA Act 1997. Therefore, amount paid in advance for rent should not be treated as capital assets. The advance rent includes rent of four months of the current income this rents is allowed as general deduction under section 8 of The ITA Act 1997. The unused long service leave should be included in the assessable income as per section 83-80 of the ITA Act 1997. In this case, RIP Pty Ltd paid a three-month long service leave in advance this advance should be treated as expense and not as advance for the income year 30 June 2016 (McClu re et al., 2016). iii. The taxpayer can claim general deductions under section 8 of the ITA Act for producing assessable income. The list of CGT assets as provided in section 100-25 of the ITA Act 1997 includes land and building. The expenses incurred by the taxpayer for land and building should not be included as general deduction under section 8 of the act (Saad, 2014). These expenses should be treated as capital nature and not as general deduction. The expenses related to construction of onsite parking, expenses for equipment, expenses for landscaping are to be treated as capital expenditure and not as general deduction. Reference Athanasiou, A. (2014). 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