Judicial Interpretation of Tax Treaties

Question: Discuss about the Judicial Interpretation of Tax Treaties. Answer: Introduction: In this case, Eric was carrying on a business of producing milk in a land acquired in 1990. The land was purchased at a price of $750000.00. The business was successful for 26 years but recently it generated insufficient profit. Therefore, Eric decided to sell the plot of land. The real estate agent offered two options for selling the land the first option is to sell the land in 50 parts for $ 3000000.00 or in a single transaction for $2500000.00. In selling the land in part, it will take 3 months for approval and another 6montrhs for completing the entire sale. The issue here is to establish whether Eric is required to include in his assessable income the earnings from sale of land from both the options: Subdividing and selling of land in 50 lots for a total of $3000000 over a period of six months; Selling of land in one transaction for $250000.00 without subdividing land; The section 4-1 of the Income Tax Assessment Act 1997 provides that it is necessary for an individual, corporation or an entity to pay tax on their income. The income on which the taxes are paid is known as taxable income. The taxable income is calculated after subtracting allowable deduction under section 8-1 of the ITAA 1997 from the assessable income (Saez 2013). The assessable incomes are of two type ordinary income and statutory income. The sections 6-5 of the Income Tax Assessment Act 1997 provide that income according to the common concept is known as ordinary income (Burkhauser et al. 2015). The incomes that are not regular income are known as statutory income under section 6-10 of the Income Tax Assessment Act 1997. The capital gain is an example of statutory income. The section 102-5 of the ITAA 1997 states those net capital gains are included in the assessable income (Alvaredo et al. 2013). It is important for a business to determine whether income from particular activity is ordinary income or capital gain because amount included in the assessable income will be different. The distinction between capital receipt and revenue is important because of the judicial analysis of the section 8-1 of the Income Tax Assessment Act 1997. In the case of Sun Newspapers ltd V FCT (1938), it was held that distinction is made between the capital expenditure and revenue expenditure by establishing the process by which business earns regular income (Grubert and Altshuler 2016). The principles that have been applied for distinguishing between the capital receipt and revenue income is the flow of income. The ordinary income as declared in section 6-5 of the Income Tax Assessment Act 1997 includes earnings from personal exertion, business income, isolated transactions and income from property (Graetz and Warren 2014). The section 25-1 of the Income Tax Assessment Act 1997 term isolated transaction have been referred to include transactions that are outside the ordinary course of business activity and the transaction that have been entered into by non business taxpayer (Facc io and Xu 2015). The Taxation Ruling 92/3 in Para 6 states whether a profit that have been made form isolated transaction should be include in the ordinary income depends on particular circumstances of the case. In Para 13 of the Taxation Ruling 92/3 it states that whether a particular transaction is an isolated business transactions depends on the following: The nature of the business activity; The scale of activity undertaken by the enterprise; The amount involved in the transaction and the profit that have been made; The nature, range and complication of the business transaction; The transaction involves purchase and disposal of property; The moment of the transaction; Therefore based on the above discussion it can be said that if a particular transaction is considered as isolated transaction then income derived from that operation should be regarded as ordinary income. In the case of Scottish Australian mining Co V Federal commissioner of Taxation (1950) it was held that realization from capital assets are generally is regarded as capital. In the case of Federal commissioner of Taxation V Whit fords beach Pty Ltd (1982) it was held that if a capital assets is used for venturing in trading activity then it is an ordinary income (Hanlon and Pinder 2013). Application In this case, Eric decided to sell a plot of land that was used for farming business. Therefore, it is capital assets and as per the case of Scottish Australian mining Co V Federal commissioner of Taxation (1950) this profit from sale of land should be regarded as capital gain. However it can be seen that if Eric chooses the first option then it satisfies the condition laid down in the Para 13 of the Taxation Ruling 92/3. Then in such case, the transaction is considered as an isolated transaction and is treated as an assessable income (Rimmer et al. 2014). If Eric chooses, the second option of not dividing the plot and selling it in lump sum then in such case the capital gain or loss will be computed and that will be integrated in the assessable income. The section 102-22 of the ITAA 1997 states that capital gain is calculated by using two methods and then it is compared to include it in the assessable income. The two methods are discount method under division 114 and discount method under division 115. The calculations are given below: Computation of Capital Gain Particulars Discount Method Indexation method Sales Proceed $ 2,500,000.00 $ 2,500,000.00 Less: Cost of acquisition $ (750,000.00) $ (873,305.08) commission $ (62,500.00) $ (62,500.00) Gross Capital Gain $ 1,687,500.00 $ 1,564,194.92 Less: Discount 50% $ (843,750.00) Net Capital Gain $ 843,750.00 $ 1,564,194.92 Table 1: Capital Gain (Sources: created by author) Based on the above argument it can be concluded that as there if the plot of land is subdivided into 50 plot and sold for a period of 6 months. Then it should be considered as a isolated business transaction and income should be included as assessable income as an ordinary. The expenses that are made for the purpose of sale are allowed as deduction. On the other hand, if the land is sold in one transaction as a single plot then it is considered as income from capital gain. The calculation above shows that capital gain is less in discount method so this should be included in assessable income. In this case, George Eals was born in USA but currently he is a permanent resident of Australia. He currently works in technology firm and is required to visit oversea. In the year 2016, George has stayed outside Australia for 150 days. The firm has offered George for a job outside Australia for three years. He will be allowed to visit Australia for one month after every three months. The issue in this case is to determine the residential status of George in the flowing two circumstances: If children and house lives in the house of Sydney; If the house is sold and the family moves with George; The determination of residential status is important because it affects the assessable income of the taxpayer. The section 6-5 and section 6-10 of the Income Tax Assessment Act 1997 states that in case of a resident the income received from all the sources are taxable. This section also provides that in case of nonresident the income received only form Australian sources are assessable (Sharkey 2015). In the case of Federal Commissioner of Taxation V Applegate (1979), it was held that it is necessary to establish the residential status of an individual annually. It was held in the case of Levene V the Commissioner of Inland Revenue (1928) that for the purpose of tax a person can be resident for more than one country. The section 995-1 of the ITAA 1997 states the meaning of resident. It is provided in the section that for the purpose of tax an individual residing in Australia is regarded as resident for the purpose of tax (Wickramasuriya 2014). The residential status of an individual is ascertained after referring to the rules provided in the section 6-1 of the Income Tax Assessment Act 1936. The Para 32 of the Taxation Ruling 98/17 provide four test for determining the residential status: The first test is to ascertain the residential status in accordance with the ordinary concept and it is known as common law test; The domicile rule test is the second test and according to this rule the residential status is ascertained after determining the permanent place of residence of the taxpayer; The183 days rule test is the third test and according to this test if an individual resides in Australia for 183 days or more then the person is considered as resident for the purpose of tax; The fourth test is the superannuation test that is applicable to all the government employees that are working abroad. In section 6-1 of the ITAA 1936 provides that the expression resides in used in the legislation in the ordinary sense and no further clarification is provided. Therefore, in accordance with the ordinary concept any individual residing in Australia is regarded as resident for the purpose of tax (Garbarino 2016). The domicile rules states that the there are two conditions that needs to be fulfilled for deciding the residential status of a person. The first condition of the rule is that the person must have a residence in Australia (Palassis 2014). The subsequent condition is that the person should not have a permanent place of abode outside Australia. The taxpayer will be considered as resident if these two conditions are satisfied. In the case of Udny V Udny (1869), the meaning of domicile is stated as a place that the individual considers as a home. If an individual resides in Australia for more than 183 days or more then the individual is regarded as resident. The two additional conditions are that the individual does not have a permanent place outside Australia and the individual has decided to reside in Australia. The fourth test is not applicable in this case as the taxpayer is not a government employee. The Taxation Ruling 98/17 also states that if any one of the rule is satisfied then the person is considered as resident for the reason of tax (Love 2015). Application In this case, George is a resident of Australia but has stayed overseas for 150 days during the year 2016. Therefore, 183 days rule is not satisfied. George has a permanent place of abode in Australia where his three child and wife resides therefore he has satisfied the domicile test. Based on this discussion it can be said that during the year 2016 George was a resident for the purpose of tax. As per section 6-5 and section 6-10 of the ITAA 1997 for a resident income received from all the sources is taxable. In 2016, the income received form Google and salary both are taxable in Australia (Appiah-Adu 2013). The second issue provides that George will have to predominantly stay outside Australia for three years and will be coming to Australia for only three months in a year. The residential status of George is assessed based on further two conditions: The children and house lives in the house of Sydney If the family of George stays in Australia then he will continue to have a permanent pale of adobe in Australia. Hence, the domicile rule will be satisfied and George will be regarded as resident for the purpose of tax. Then in such case both the salary and investment income from Google will be taxable in Australia. The house is sold and the family moves with George In this situation, George will not have a permanent place of adobe so the domicile rule is not satisfied. As earlier assessments have shown that George satisfies no other rule of residency, so he will be regarded as nonresident for the purpose of tax. In this situation, income received as salary is taxable as it is received from a firm based in Australia. However, profits received from investment are not taxable as the source of earnings is outside Australia (Zirgulis and Staehr 2015). Conclusion Based on the above discussion it can be concluded that for the year 2016 George is a resident. Therefore, all the income received is taxable in Australia. It is advised that if George takes the overseas assignment for three years and keeps his family in Australia then he will be regarded as resident for the purpose of tax. On the other hand, if George takes his family with him then he will be regarded as nonresident for the purpose of tax. Hence only income that are received from Australia is taxable. Reference Alvaredo, F., Atkinson, A.B., Piketty, T. and Saez, E., 2013. The top 1 percent in international and historical perspective.The Journal of Economic Perspectives,27(3), pp.3-20. Appiah-Adu, K., 2013. The Norwegian experience: potential lessons for Ghana and other African countries. InGovernance of the Petroleum Sector in an Emerging Developing Economy(pp. 271-283). Gower Oxford. Burkhauser, R.V., Hahn, M.H. and Wilkins, R., 2015. Measuring top incomes using tax record data: A cautionary tale from Australia.The Journal of Economic Inequality,13(2), pp.181-205. Faccio, M. and Xu, J., 2015. Taxes and capital structure.Journal of Financial and Quantitative Analysis,50(03), pp.277-300. Garbarino, C., 2016.Judicial Interpretation of Tax Treaties: The Use of the OECD Commentary. Edward Elgar Publishing. Graetz, M.J. and Warren Jr, A.C., 2014. Unlocking Business Tax Reform.Tax Notes,145, pp.707-712. Grubert, H. and Altshuler, R., 2016. Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent. Hanlon, D. and Pinder, S., 2013. Capital gains tax, supply?driven trading and ownership structure: direct evidence of the lock?in effect.Accounting Finance,53(2), pp.419-439. Love, P., 2015. Frank Anstey, money power and the Labour split in war time.Victorian Historical Journal,86(1), p.161. Palassis, S.N., 2014. From The Hague to the Balkans: A Victim-oriented Reparations Approach to Improved International Criminal Justice.International Criminal Law Review,14(1), pp.1-41. Rimmer, X., Smith, J. and Wende, S., 2014. The incidence of company tax in Australia.Economic Round-up, (1), p.33. Saez, E., 2013. Income inequality: evidence and policy implications.Arrow Lecture, Stanford University. Sharkey, N., 2015. Coming to Australia: Cross border and Australian income tax complexities with a focus on dual residence and DTAs and those from China, Singapore and Hong Kong-Part 1.Brief,42(10), p.10. Watson, M., 2013. The Foundation for Law, Justice and Society. Wickramasuriya, T., 2014. Dempsey: Don't call Australia home.Taxation in Australia,49(3), p.138. Zirgulis, A. and Staehr, K., 2015.Tax competition for capital with an emphasis on productivity spillovers(Doctoral dissertation, ISM University of Management and Economics).

What is social work and why do we need it free essay sample

To clearly define what social work is can be difficult due to the diversity of the profession. The reasons we need social work are a little easier to identify. Through examination of current literature, this paper examines what social work is and why we need social work Often when we meet someone new the first question they ask is â€Å"what do you do for a living? † This question of what we do appears to be something that, in many ways, defines us as a person. When the question of what we do is answered with â€Å"I am a social worker† it tends to lead to additional questions such as â€Å"what is a social worker? † or â€Å"what does a social worker do? † Through examination of some of the current literature on the topic of social work, this paper will seek to answer the question â€Å"what is social work and why do we need it? † The question â€Å"what is social work? † should be an easy one to answer. We will write a custom essay sample on What is social work and why do we need it or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The definition of social work is readily available from The International Federation of Social Workers (IFSW) who defines social work as: â€Å"The social work profession promotes social change, problem solving in human relationships and the empowerment and liberation of people to enhance well-being. Utilising theories of human behaviours and social systems, social work intervenes at the point where people interact with their environments. Principles of human rights and social justice are fundamental to social work† (IFSW, 2012). But what does that really mean? In order to fully understand what social work is, first we need to examine social works origins (Skehill, 2007). According to Mendes (2010), understanding the history of social work is an important aspect in developing social works identity. Social works origins can be traced back to early 1800’s to a group known as the ‘Friendly Visitors’ (Chenoweth McAuliffe, 2012). The Friendly Visitors would go and visit poor and needy families and assess them and then attempt to help them. The Charity Organization Society (COS) was the next step in social works historical development, again focused on individuals needs (Chenoweth McAuliffe, 2012). The Settlement Movement followed the COS and this was where a split began to form in the role of social work, one which can easily be seen today (Hugman, 2009). According to Hugman (2009), The Settlement Movement took a more structured approach to people’s problems and looked working more on a community level. This approach is classed by Hugman (2009) as a macro-level approach, one which differs from the more individualistic approach which is categorized as a micro-level approach. According to Sandu (2010), many American and European social workers in the early 20th century started to believe that individual treatment was pointless if not done in conjunction with larger social issues which addressed social policy and change on a larger level. Social work has evolved since its beginnings. According to Hugman (2009), social work has constantly been plagued with disagreement regarding its true identity. From a very individualistic focus during its beginnings, social work appears to have split into two parts. Social work can focus on the individual, seeking to use a therapeutic approach to help the individual, or focus on larger social objectives, such as social justice and human rights. Payne (2005) believes that the nature of social work can be divided into three areas, the Reflective-therapeutic approach, the Individualist-reformist approach and the Socialist-collectivist approach. Both the Reflective-therapeutic approach and the Individualist-reformist approach focus more on individual change while the Socialist-collectivist approach focuses on larger social systems (Payne, 2005). While both approaches are essential aspects of social work Chu, Tsui and Yan (2009) believe the pursuit of social justice must be balanced with individual well being. Hudson (1997) believes that this duel focus on both the individual and society as a whole has allowed social work to draw information from other human services professions such as psychology and sociology and while this sees some overlap between different human services professions, it has also allowed social work to develop its own identity. This divide between micro and macro approaches to social work makes it difficult to clearly define exactly what social work is. The definition of what social work is appears to be very much dependent upon the individual social workers approach to social work as a whole and their practice framework, which helps them define exactly what social work is. However, there are a few key principals which all social workers would agree upon. According to Chu, Tsui and Yan (2009), the principals of human rights and social justice are regarded by social workers as fundamental elements of social work. The ultimate goal of social work is to help people solve their problems while at the same time retaining their dignity (Chu, Tsui Yan, 2009). That is what social work ultimately is, helping people with their problems, while at the same time helping them hold onto their dignity. But why is social work needed? The social work profession finds itself in a unique position. The very thing which makes it so difficult to define, the conflicting views between individual work and larger social issues are the very thing which explains why we need social work. Social workers can work with individuals, families, groups and communities. They can work on change and update to social policy, research as well as education and training (Chenoweth McAuliffe, 2012). Having such a massive domain to cover allows social workers to experience what changes are actually needed. Social workers ability to look at both the micro level and the macro level allow them the unique opportunity to see the things that need to be changed on an individual level and try to make those changes required on a macro level. Very few other professions have this ability. Some focus on individual change, some focus on social policy, law and human rights, but few if any have the ability to do both. Society needs social workers because there will always be people in need, people who are less fortunate than others. Those people need a voice, they need advocates and social work offers some level of hope to the less fortunate. To clearly define what social work is can be difficult due to the diversity of the profession. The reasons we need social work are a little easier to identify. Through examination of current literature, this paper has briefly examined what social work is and why we need social work.

A Horror Movie Sample Essay Will Make You Write Better

A Horror Movie Sample Essay Will Make You Write BetterThe idea behind writing a horror movie sample essay is to use the scene as a basis for what you need to express. Writing a horror movie is no different than writing a romance novel, a western, or a work of fiction, and all of these genres require a sample to show you how it's done.Sample Essay - Here's the main concept of a horror movie sample essay: you find a bit of terror in the scene, go about expressing it, and then describe what happens when you're done. In addition to having to establish the location, this sample essay also has to do with timing and establishing how a certain genre functions. It doesn't matter if you're writing a horror movie or just some fiction; whatever it is, you have to know your genre in order to write effectively.Sample Idea - For the horror movie sample essay, think about the actual image you're going to be using. Is it more of a close up of a face, or an image of a skull? If it's more of a close up of a face, you have to think about how to write on the air and then how to write the skin and how to paint it. For the horror movie sample essay, think about how you're going to set the scene and the lighting.Dialogue - You can't rely on dialogue to sell your horror movie sample essay. You've got to have a good one-liner for your horror movie sample essay, so be sure to come up with one. You also want to start talking faster and talk louder than you are in a normal movie.Make your Character - Once you have the premise of your horror movie sample essay, now you want to make sure that you create an interesting character that's different from everyone else. You also want to know what the character wants and needs. Do they want something big, something fun, or just something they want to be left alone? Keep this in mind, because it's going to influence how the story plays out.Title - Now that you've written a sample, you should consider writing a synopsis for it. While this won't cover every detail of the scenario, you'll want to have something to go off of as you're writing the rest of the plot.Be sure to give the sample enough space to let you go to work. Not only will it help you write better, but it will also give you a starting point for you as you write the rest of the story.

3 Cases of Using the Wrong Punctuation

3 Cases of Using the Wrong Punctuation 3 Cases of Using the Wrong Punctuation 3 Cases of Using the Wrong Punctuation By Mark Nichol In each of the following sentences, the wrong punctuation has been employed to aid in organization of a sentence. Discussion after each example explains the problem, and a revision demonstrates the solution. 1. Ensure that you have an escape route while driving in traffic, drive at a speed that places your vehicle outside clusters of vehicles. This sentence suffers from a comma splice- the use of a comma to separate two independent clauses. A more potent punctuation mark should be used instead: â€Å"Ensure that you have an escape route while driving in traffic; drive at a speed that places your vehicle outside clusters of vehicles† (Alternatively, a dash could replace the comma, or the content could be divided into two sentences. Or, because the second clause is an extension of the first one, a colon would be appropriate.) 2. An executive in the organization perceives a need for change, a digitalization project,  for example, that will help pull the company ahead  of its competitors. When a parenthesis within a parenthesis occurs, use distinct punctuation marks to aid the reader in recognizing the hierarchy of the sentence elements; retain commas for one parenthetical element within another, and employ dashes or parentheses to frame the more significant interjection: â€Å"An executive in the organization perceives a need for change- a digitalization project,  for example- that will help pull the company ahead  of its competitors.† 3. For example, implement processes that generate sources of new learning; encourage systemic thinking in distilling and acting on the environment feedback received; and facilitate effective listening to customers, suppliers, employees, and other stakeholders with the objective of driving continuous improvement. When one or more items in a list themselves include lists, semicolons serve as supercommas to distinguish the two levels of organization. However, they function only if the sentence ends with the final list item. If a phrase that applies to all list items follows the final list item, as â€Å"with the objective of driving continuous improvement† does here, the final semicolon â€Å"traps† that phrase so that it appears to apply only to that item. To avoid this error, revise the sentence to eliminate the use of semicolons: â€Å"For example, implement processes that generate sources of new learning as well as those that encourage systemic thinking in distilling and acting on the environment feedback received and facilitate effective listening to customers, suppliers, employees, and other stakeholders with the objective of driving continuous improvement.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Punctuation category, check our popular posts, or choose a related post below:Compared "to" or Compared "with"?Driver License vs. Driver’s LicenseThe Difference Between "Phonics" and "Phonetics"

History of Washing Machines

History of Washing Machines Early washing machines were invented back in the 1850s, but people have been doing laundry since they graduated from wearing fig leaves. Over the course of centuries, the technology for washing clothes has evolved from crude manual labor to high tech. Laundry Before Machines In many ancient cultures, peoples cleaned their clothes by pounding them on rocks or rubbing them with abrasive sands and washing the dirt away in streams or rivers. The Romans invented a crude soap, similar to lye, that contained ash and fat from sacrificed animals. In colonial times, the most common way of washing clothes was to boil them in a large pot or cauldron, then lay them on a flat board, and beat them with a paddle called a dolly. The metal washboard, which many people associate with pioneer life, wasnt invented until about 1833. Before that, washboards were made entirely of wood, including the carved, ridged washing surface. As late as the Civil War, laundry was often a communal ritual, especially in places near rivers, springs, and other bodies of water, where the washing was done. The First Washing Machines By the mid-1800s, the United States was in the midst of an industrial revolution. As the nation expanded westward and industry grew, urban populations mushroomed and the middle class emerged with money to spare and boundless enthusiasm for labor-saving devices. A number of people can lay claim to inventing some kind of manual washing machine that combined a wooden drum with a metal agitator. Two Americans, James King in 1851 and Hamilton Smith in 1858, filed and received patents for similar devices that historians sometimes cite as the first true modern washers. However, others would improve on the basic technology, including  members of the Shaker communities in Pennsylvania. Expanding on ideas begun in the 1850s, the Shakers built and marketed large wooden washing machines designed to work on a small commercial scale. One of their most popular models was displayed at the Centennial Exposition in Philadelphia in 1876. Fast Facts: Washing Machine Trivia A washing machine invented in France in the early 1800s was called the ventilator. The device consisted of a barrel-shaped metal drum with holes that was turned by hand over a fire.One of the first African-American inventors of note in the 19th century, George T. Sampson, received a patent for a clothes dryer in 1892. His invention  used the heat from a stove to dry clothes.The first electrical clothes dryers appeared in the United States in the years prior to World War I.In 1994, Staber Industries released the System 2000 washing machine, which is the only top-loading, horizontal-axis washer to be manufactured in the United States.The first computer-controlled consumer washer appeared in 1998. Fisher Paykels SmartDrive washing machines used a computer-controlled system to determine load size and to adjust the wash cycle to match.   Electric Machines Thomas Edisons pioneering work in electricity accelerated Americas industrial progress. Until the late 1800s, home washing machines were hand-powered, while commercial machines were driven by steam and belts. That all changed in 1908 with the introduction of the Thor, the first commercial electric washer. The Thor, the invention of Alva J. Fisher, was marketed by the Hurley Machine Company of Chicago. It was a drum-type washing machine with a galvanized tub. Throughout the 20th century, Thor continued to make innovations in washing machine technology. In 2008, the trademark was bought out by Los Angeles-based Appliances International and soon introduced a new line under the Thor name. Even as Thor was changing the commercial laundry business, other companies had their eye on the consumer market, perhaps most notably the Maytag Corporation that got its start in 1893 when F.L. Maytag began manufacturing farm implements in Newton, Iowa. Business was slow in winter, so to add to his line of products, Maytag introduced a wooden-tub washing machine in 1907. Not long after, Maytag decided to devote himself full-time to the washing machine business. The Whirlpool Corporation, another well-known brand, debuted in 1911 as the Upton Machine Co., in St. Joseph, Mich., producing electric motor-driven wringer washers. Sources Marton, Barry. Washing Machine. Encyclopedia.com. Accessed 16 Mar. 2018 Museum staff. The Shaker Improved Washing  Machine. Shaker Museum. 20 July 2016.Staff editors. Clothes Washing Machines. Edison Tech Center. 2014.Telegraph staff. A Timeline of Inventions. Telegraph.co.uk. 6 July 2000.

Human Resources, Competitive Advantg Essay Example | Topics and Well Written Essays - 500 words

Human Resources, Competitive Advantg - Essay Example HR will have to ensure that they are given equal opportunity and they are protected against issues such as sex discrimination. 2. Sexual harassment has been defined as sexual moves that are unasked for by the victim, requests of favors that are sexual in nature in exchange of promotion or threat of firing the employee and physical and verbal actions and movements that are sexual in nature. Sexual harassment that is recognized as Quid Pro Quo occurs when an individual is offered promotion or is threatened to be fired from his/her position if the employee rejects or accepts favors that are sexual in nature. Sexual harassment that is recognized as Hostile environment occurs when people on the same level of the hierarchy conduct activities that are sexual in nature and are unwanted and make the environment difficult for the victim to continue to operate in an efficient manner. 3. When during the procedure of selection and hiring the HR employs a multiple hurdle model, the applicant has to stay successful during different steps of a test and they have to prove to be successful in every step. If they fail to achieve the passing score in a particular test, they are deemed as unfit for the job. If the HR has employed a compensatory model, they will be making their hiring decision based on the overall scores of all the tests. This model is based on the premise that if an applicant performs well on one test and fails to perform well on the other test, the earlier score will compensate for the score of the second test. 4. According to the job characteristic model, there are five characteristics of a particular job. The first characteristic is skill variety, which is defined as the number of skills that are required to perform a particular job; the second is task identity, which is defined as the completion of the job from the starting point to the ending point. The third is task significance which is defined as how

Time Since Death Essay Example | Topics and Well Written Essays - 2000 words

Time Since Death - Essay Example Therefore, the estimation of the time since death is very essential, since it enables the investigators to narrow down their investigation to a given time frame, which makes it easier to investigate the circumstances that surround such deaths and the possible causes (Newberry, Lewis & Walters, 2004:936). Further, the accurate estimation of the time since death is also crucial for enabling the investigators to narrow down to a narrow range of suspects associated with the death, owing to the fact that, when the time since death is known, then it is easy to know the immediate individuals that were associated with the victim, as opposed to when the time since death is unknown (Payne-James, 2003:93). Therefore, this discussion seeks to analyze the various methods that may be used for the estimation of time since death, with a view to critically assessing the merits and demerits of each of these methods. First, the discussion will explain the different methods applicable in estimating the time since death. Secondly, the discussion will tackle the merits associated with each method. Thirdly, the discussion will present the demerits associated with each method. Finally, the discussion will be summed up by a conclusion, which will recap the important points of the discussion, state limitations associated with the discussion and raise the necessary questions, if any. There are various methods that can be applied to estimate the time of death of an individual, depending on the environment where the body is found, the evidence available and the nature of the cause of death (Szelecz, Fournier, Seppey, Amendt & Mitchell, 2014:671). The different methods that can be applied to estimate the time since death include: This is a method applied to estimate time since death, through the measurement of the core temperature of the body, relative to the temperature of the surrounding environment where the body is found, also referred to as the ambient temperature (Warther,