Introduction to Gst free essay sample

Introduction to GST A goods and services tax (GST) was introduced into Australia on 1 July 2000 * It is a tax levied at the rate of 10% on the supply (sale) of most services and goods * Business registered under the GST legislation collect the tax on behalf of the Australian tax office (ATO) and remit the amounts collected to the ATO at regular intervals * Business are allowed to offset and GST they pay on buying services and goods against the GST collected on supplies * Any business which is registered for GST typically has two accounts: * GST collection (GST payable in the GST legislation) for any GST received or receivable by the entity from its customers. This is what the company â€Å"owes† to the government. Therefore, it a liability * GST Outlays (GST credit in the GST legislation) for any GST paid or payable by the entity to its suppliers. This is what the entity can claim as a refund from the government. We will write a custom essay sample on Introduction to Gst or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Therefore, is an asset all * All supplies of services and goods are subject to GST unless they are Non-taxable * There are two types of non taxable supplies * â€Å"GST-free† supplies are services and goods that would normally attract GST but are exempted under the legislation. (e. g. fresh food, educational courses, wages and salaries, capital contribution and withdrawals) * â€Å"Input taxed† supplies (e. g. bank fees, bank charges, a loan from a bank) Items| GST/No GST| Contribution of cash by the owner| No GST| Purchase of supplies on credit| GST| Payment of tuition fees| No GST| Payment of wages to employees| No GST| Sales of service on credit| GST| Cash paid to accounts payable| No GST| Purchase of services for cash| GST| Interest received from a bank| No GST| Cash received from accounts receivable | No GST| Accounting for GST * The GST legislation provides rules for allocating GST payable and GST credits to the relevant tax period * The tax period entities account for GST will depend on whether they account for GST on a cash basis or an accruals basis * Entities that issue or receive an invoice but do not account for the sale of purchase until the cash is received or paid are using a cash basis * Entities that account for the sale of purchase at the time of issue or receipt of an invoice are using the accruals basis Cash Basis * An entity is eligible to use a cash basis for GST if: The entity is a small business with an annual turnover or less than 2,000,000 * The entity accounts for income tax on a cash basis * Under the cash accounting system: * The GST collections are recorded at the time cash is received for supply of services and goods * GST outlays are recorded when cash is paid for services and goods Accruals basis * An entity can choose to account for GST on a non-cash basis even if it is eligible to account for GST on a cash basis * If it is not eligible to account for GST on a cash basis, it must account on a non-cash basis * Under the accruals accounting system: * GST collections and GST outlays are recorded when a tax invoice is issued/received or cash is received/paid, whichever event occurs first.

Industrial Revolution †History Essay

Industrial Revolution – History Essay Free Online Research Papers The industrial revolution was a time that brought both prosperity for some and alteration to others through invention, merchandising and social class. Before the industrial revolution, about ninety percent of the population worked on farms collecting raw materials and selling their goods. As the need for faster production arose, people such as James Watt spawned new ideas for inventions. These inventions turned into reality and began causing problems for the working class in a struggle of poverty. Life before the Industrial Revolution Before the industrial revolution, people generally worked on farms in rural areas. Most of the people lived on the countryside in small towns and villages while â€Å"only ten percent of the people lived in urban cities† (Connolly 8).Those who did not, worked as craft workers and blacksmiths making things such as: cloth, hardware, jewelry, leather goods, silverware, and weapons. The farmers would sell their agriculture for these goods and vice versa. The rural people of this time â€Å"made most of their own clothing, furniture, and tools from raw materials produced on the farms or in forests† (Pounds, N.J.G 48). Farmers farmed using an ox and plow, much different from how they farmed during the revolution. Merchants called entrepreneurs exchanged raw materials for the finished product. Because of the fact that most people farmed as a means of life, malnutrition was a common problem. As a result, diseases were easily spread, and epidemics were regular. Little money was often saved in a family, as there was far to many risks taken in attempts to invest in various businesses. Farmers and the poor had almost no influence, or political power what so ever. Elections were rarely held and as a result, decisions were often made by other political, or authoritative figures, and powers. However, as the industrial revolution developed, the poor (as a majority) began to have a voice as well. Growth of the Industrial Revolution The main reason for the industrial revolution’s beginning was because of the large amounts of coal and iron (two important resources at the time) being found all over Britain and England. Britain became a stronghold for many colonies, which brought markets for both raw materials and manufactured products. Industries began to boom and because of the constant need for more iron as a part of production, furnaces that smelted iron had to be kept extremely hot at all times; coal provided a long lasting and intense heat. Iron and coal became more common as a raw material used for various uses like foundations, tools, and machines. Coal and Iron also brought new ideas for inventions. They were used in the creation of machines such as the steam engine, cotton gin, weaving machines, water wheels, steamboat, and the steam horse, which was used as â€Å"an agricultural machine launched in Lincolnshire, England, in the mid-1800s. The machine was an early form of the tractorà ¢â‚¬  (Pounds, N.J.G. 36). The cost to manufacture increased and so people sought out new ways to produce product faster as a means to produce more profit. After the use of such power sources as water wheels, and forms of transportation as, horse buggies, people demanded a faster and more convenient ways to travel. However, water wheels were not a sufficient means of portable power, and did not supply enough power to move larger objects. â€Å"Industries needed a cheap way to improve on means of transportation, for both marketing and travel purposes† (EH.net Online Encyclopedia). The result was the steam engine, which was a cheap, efficient, invention. A man named Thomas Savery created the first steam engine in 1698. In the 1720’s a man named Thomas Newcomen created and improved the engine, although his development caused the engine to have serious problems, mainly being wasteful of heat, using far too much fuel in doing so. However, it was James Watt in 1768 that began to build a superior engine. Watt knew were many problems occurred in previous engines. He realized that the main problem occurred in the cylinders because much of the heat created by burning coal or oil was lost in the condensing process. Watt discovered the idea to separate the cylinder (which burned the fuel source), and condenser (which condensed the energy into steam). His idea was called the â€Å"double-action principle† (Teachers First). By doing this, instead of wasting the heat in the cylinder during the condensing process, the condensation process took place away from the heat source allowing the cylinder to be turned off or unused when unneeded. Watt’s idea was a huge success and became the most advanced engine later used by the majority of companies and travelers. Life During the Industrial Revolution The working class had close relationships with their employers under the domestic system during the industrial revolution. The domestic system was a manufacturing system in which workers made products in their own homes with materials supplied by entrepreneurs. Such relationships were hard to come by in large factories because most employers hired mass numbers of people. Industrialists and the domestic system both had about twelve to fourteen hours of work per day six days a week. Differences were that industrialists worked in factories with machines that played a huge role during the revolution and forced the workers to work more efficiently without breaks. Industrialists kept wages low on purpose and as a result many people went on strike or rioted. Riots consisted of both unemployed and the employed and both the employer and employees were affected during the events. Workers involved in these events had to deal with police, loss of income, and were seen as criminals by the middle and upper class. â€Å"The strikes often led to violent and bloody clashes between police or military and workers† (Wikipedia Online Encyclopedia). The unemployed wanted revenge on their employers who they believed deprived them of their jobs. The employed protested their low wages and their horrible working conditions. Because of these riots, laws were passed that the destruction of some machines could result in death but these were ignored and riots still continued. â€Å"In 1842, a General Strike involving cotton workers and colliers and organised through the Chartist movement stopped production across Great Britain† (Wikipedia Online Enc yclopedia). Both women and children worked during the industrial revolution but were unskilled laborers and made only a small portion of what the average working man made. Children of the working class who worked were usually less than ten years of age and ended up being crippled or deformed from the unsafe machines such as the steam engine, weaving machines, and the steam horse. These children worked in coalmines, mills, factories and brick works, and chimney sweeps. Most, if not all of the working class, were desperately poor and could not read or write. Harsh overcrowding occurred and resulted in unsanitary conditions, which led to disease. Before the 1800’s workers weren’t permitted to vote and could do very minimal legally to improve their position. During the 1800’s, working and living conditions improved drastically. Parliament began to care for the middle and working class and repealed the law forbidding unions and passed laws to improve working conditions. A â€Å"reform act was passed in 1832† also known as the â€Å"parliamentary reform act†, allowed the middle class man to vote, and in â€Å"1867† another was passed known as the â€Å"Representation of the People Act† to allow the city workers and owners of small farms the privilege to vote (Wikipedia Online Encyclopedia). Conclusion The beginning of the revolution brought prosperity to the middle and upper class citizens. New inventions like the cotton gin, steam engine; steam horse, and the weaving machines were created by those of the working class such as James Watt and Eli Whitney and were sold to those who had money. The middle class consisted of professional and business people who gained political and educational benefits as the class itself grew in size. The development between classes began as the middle and upper class started to have a better lifestyle. They had a better chance of surviving than the working class because they had more sanitary housing, and better diets. During the industrial revolution â€Å"one invention led to another, so that there were lots of important changes in a short period of time. These inventions didnt make things a little different, they made them a lot different† (Teachers First). Research Papers on Industrial Revolution - History EssayQuebec and Canada19 Century Society: A Deeply Divided EraGenetic EngineeringAssess the importance of Nationalism 1815-1850 EuropePETSTEL analysis of IndiaCanaanite Influence on the Early Israelite ReligionDefinition of Export QuotasBionic Assembly System: A New Concept of SelfMarketing of Lifeboy Soap A Unilever ProductNever Been Kicked Out of a Place This Nice

Anthropology in the World Today Research Paper Example | Topics and Well Written Essays - 500 words

Anthropology in the World Today - Research Paper Example This subject is not only restricted to understand these aspects but it also assists in major aspects of human life which include politics, business as well as social lives(Cultural Anthropology and Sociology). The use of cultural anthropology as a measure of assistance for governments dates from the period of the Second World War when Ruth Benedict, who was a renowned anthropology professor was employed by the government of the United States to enlighten them with the cultural perspectives of their main opponents that is Japan and Germany. This was meant to be of help not only for winning the war but also as a measure of help for rehabilitation of these states after their fall. This focus was mainly towards Japan and the cultural studies helped in the understanding of the beliefs and working of the Japanese society (Ferraro 2006). The role that cultural anthropology in today’s world can be understood clearly in the words of Elizabeth Tunstall when she states, â€Å"Contemporary anthropology is no longer primarily concerned with exotic peoples and dinosaurs. Anthropology is engaged with issues of the global flows of people and goods, human rights and social justice, global feminism, [design], technology adoption, the social effects of the environmental degradation, and local sustainability practices.† Anthropology in today’s world works towards connecting people. It assists the companies to satisfy their customers via understanding their needs which are known to them through anthropology. It also works towards explaining the stand of the society on issues like the rights of human beings and the role of women in society. This assists in molding decisions according to the particular society. Anthropology is also beneficial for the politicians and the government. It provides a clear picture o f the beliefs and the working of the society and

Reviewing of articles Literature review Example | Topics and Well Written Essays - 1250 words

Reviewing of articles - Literature review Example Adoption of new or modified accounting control can have meaningful changes on organizational strategies and the general perception of organizational purpose (Ahrens, T. & Mollona, M. 2007, 306). Addressing the cultural dimension of organizational control technologies is key just like the practices that engage technologies. The study of control as a cultural practice lies in exploring relationships between the diverse aspects of organizing. This includes work processes and their technologies, organizational members’ values, beliefs and social relationships. The cultural analysis aims at clarifying the sources of ambitions of the organizational members and how they are shared in competition with each other. It also evaluate their contributions in making the practices unfit or subjective to technical discussions and struggles over organizational purpose (Ahrens, T. & Mollona, M. 2007, 312). Comparative account of organizational subcultures, based on detailed observations of activities and how they consist of specific practices helps to shed more light. It involves the adoption of anthropological approaches to the study of organizational control. This entails the study of how management strategies and production strategies affect the control practices of different organizational subcultures. It also digs deep into determining how the social relations between organizational members and their social backgrounds can give rise to different cultural practices of control. Adoption of the anthropological method in the study of culture is a useful tool for producing longitudinal observations of everyday operations through which the study of accounting and control is studied. This mode of studying the everyday functioning of accounting is a key tool in providing detailed insights into the ways in which accounting makes possible and becomes part of specific forms of organization.

Antisemitism in Mein Kampf Essay Example for Free

Antisemitism in Mein Kampf Essay Mein Kampf is a book of two volumes authored by Adolf Hitler. The first volume was written whilst dictated to Rudolph Hess and Emile Maurice in Landsberg prison where Hitler was sentenced to following the failure of an attempted coup d’etat of the Bavarian government in 1924. Mein Kampf is significant amongst historiography as it is thought to be an insight into the mind of Adolf Hitler. This book is not only autobiographical but full of memoires and political ideologies, which have subsequently sparked debate as to whether this piece of primary historical evidence can be regarded as the blue-print for Hitler’s future ambitions. An intentionalist view by Historians’ such as Lucy Dawidowicz, argues that the Holocaust was the result of Hitler’s long term plan, whereas the functionalist perspective by Historians’ such as Christopher Browning is of the result of a competing agents within the Reich to answer the Jewish question. Chapter 11 of Mein Kampf: Nation and Race, shows to comprehend with the intentionalist interpretation that this did indeed set the foundation for Holocaust as a propaganda medium. Chapter 11 of Mein Kampf is a race rhetoric that advocates social-Darwinism in favour of the German Aryan race and even justifies war with the ‘racially lower’. This chapter refers to natural selection within humanity as the will of nature and of God. The word ‘Nature’ is emphasised being mentioned 20 times within the passage purveying it as a natural process. The mixing of genes with ‘lesser’ races are referred to as a sin against God, in which context Jews are included. Language used in this passage has been described as using metaphors to enforce racial prejudice, although evident is how the use of language has not only been used for easily digestible comparisons, but also as graphic and horrifying, such as ‘blood poisoning’ when describing breeding with a ‘weaker race’. Also described are the consequences of the integration of races and given examples of how this would be catastrophic for humanity. In regards to the book as a whole, anti-Semitism is consistent throughout Mein Kampf and is evident of Hitler’s hatred of the Jewish people, with quotes of ‘real’ Germans surviving in the war if a great number of Jews had been killed with poison gas. Mein Kampf was written at a time when Hitler was banned from public speaking. This indicates that the production of Mein Kamp as composed as a method in which Hitler could communicate with the public legitimately. Volume 2 of Mein Kamp is also said to be written in plain spoken language. This indicates it was written for all people to be able read, proving it as a propaganda tool. After Hitler’s Chancellorship in January 1933 Mein Kampf was eventually introduced into schools, placed on trains and presented to every bridal couple. The mass circulation of this book again proves only t o show it as a propaganda medium. Anti-Semitism was not unique to Mein Kampf and was a keen topic of Hitler’s in many political statements given in meetings. Hitler exclaims in September 1919 that the Jewish people are a race and not a religious community, and how this race are corrupt and disliked by a large section of ‘our people’ through emotion. A year later he states that a German citizen can only be one of German blood. As head of the Nazi party Hitler placed Joseph Goebbels as the head of Nazi propaganda, who wrote in the anti-Semitic newspaper ‘Der Angriff’ from 1926. In here is written how Jews’ are destroying the German community and how they must be removed from the community or they will ever corrupt it. Hitler’s ‘last will and testament’ written hours before his suicide tells of a hatred for Jews and also blaming the Jews for the war. These sources prove that Mein Kampf was not just a unique rant of anti-Semitism, Hitler believed in this hatred of the Jews’ evident here as early as 1919, days after his first attendance at a DAP meeting. This reinforces Mein Kampf as weapon of anti-Semitic propaganda at a time when Hitler could not address the public in person. Another element that points to this being a blue-print for the Holocaust was that Hitler wrote (or dictated) Mein Kampf with the intention of becoming a fascist style leader, but not only a leader, the chosen one and almost messiah-like. The failed Beer-Hall Putsch in Munich was directly influenced by the success of Benito Mussolini’s March on Rome which had immediately led to his appointment of Prime Minister of Italy; proving Hitler’s ambitions before he authored Mein Kampf. This shows Hitler always had the ambition of become a fascist style leader in Germany who would have had the power, with support from the nation, via propaganda, to eliminate the Jews from Germany. Although the ‘chosen one’ notion comes into play when in Mein Kampf it states that â€Å"Fate will someday gift the nation with a man endowed with the purpose of leading the nation out of a great depression and elimination of a bitter distress†. The elimination of a itter distress can only be regarded to ‘the Jewish problem’ as anti-Semitism is a recurring theme in the book, but Fate sending this man who is made for the job sounds messiah-like, which with Hitler’s proven ambition to become this leader would mean that if this propaganda was effective, he would become the ‘chosen leader’ and his book of propaganda regarding anti-Semitism and social-Darwinism would almost become a gospel. Joseph Goebbels exclaimed in 1941 that one of his notable achievements in propaganda was giving the nation complete confidence in Hitler by giving him a metaphoric halo of infallibility. An edition of Der Angriff from 1935 entitled Der Fuhrer’ by Joseph Goebbels states of how the Fuhrer is divine as â€Å"all of his actions stand under the power of a higher power† and Fate has provided the German people with Adolf Hitler. Again here it is evident of Adolf Hitler being propagandised as divine, and a divine leader would command the subordination of his subjects who would in return strive to please him. Mein Kamp is an intentional method of propaganda to be used at a time when Adolph Hitler was unable to communicate verbally with a gathering of people. Mein Kampf advocated Anti-Semitism, and Chapter 11: Nation and Race with a dramatic use of language strongly advocates social-Darwinism and justifies a war with the ‘lower races’ of peoples. Hitler always had, before and after Mein Kamp, an ambition to become a fascist style leader in which he had total control, which was propagandised during the construction of Mein Kampf as being appointed by higher powers and made out as messiah-like. This reinforces the intentionalist view of the Holocaust to be a result of Hitler’s long term plan. Historian’s in future research may want to consider the ‘divine leader’ messages propagandised by Hitler, in regards to the intentionalist/functionalist argument. This analysis of Chapter 11 of Mein Kampf has evaluated the context of the chapter within the book, the message within as well as examined the language used. The significance of the document as well as the purpose of it has been considered, as well as having reinforced a current historiographical debate.

Essay --

Located in central Java in present day Indonesia, The Great Stupa of Borobudur is the world’s largest Buddhist monument. It was constructed sometime around AD 800 as a way of displaying visual teachings of Mahayana Buddhism. The Great Stupa of Borobudur is essentially a symbolic form of both a stupa, a sacred mound of earth with holy relics of the Buddha buried beneath, and a mandala, a mystic Buddhist symbol of the universe. Or as Catherine Albanese describes it â€Å"†¦the mandala meant a circle which signifies the wholeness of the self.† The architectural design of this stupa was different from anything that had come before it and every part of it had some significance in the world of Buddhism. The overall structure of Borobudur is made up of a square foundation along with a total of nine platforms. Of those nine platforms six of them are squared while the remaining three are circular. The structure can be further divided into three main levels: a base, a body, and the top. Each of these levels symbolize the three realms of Buddhist cosmology. The base symbolizes the realm of Kamadhatu; the six squared platforms symbolize the realm of Rupadhatu; and the three circular platforms at the top symbolize the realm of Arupadhatu. The realm of Kamadhatu is also known as the world of desires and it is the lowest level of the three realms. This is where ordinary sentient individuals live out their lives with desires and suffering. The next realm, the realm of Rupadhatu is known as the world of forms and it is the second level of the three realms. This realm is accessed by those who have gotten rid of their desires through meditation, but still have a name and form. It is said that you have to advance up through multiple stages in thi... ...design of Borobudur and the ritual that it entails. The reliefs located on the base and body were there in order to teach initiates the sacred texts as the ascended the mountain in Pradakshina. The elliptical and circular terraces represented the summit of Mt Meru and the central stupa located in the center represented the center of the universe. Through this ritual the state of Nirvana is attained through gradual processes and transitions, not drastic jumps. The architecture of Borobudur would also signify a gradual process as it starts off square in the lower terraces, transitions to elliptical with the first two upper terraces and finally becomes circular in the third upper terrace. People may only speculate as to what things may mean or represent, but one thing for certain is that The Great Stupa of Borobudur was designed and built the way it was for a reason.

Absurdity in Camus’s The Plague

Albert Camus tried to make sense of plague's challenge to the human spirit in this novel set in North Africa. It is a chronicle of human suffering. â€Å"But what does that mean – ‘plague'? Just life, no more than that.† (Camus, Gilbert 1948 : 307).The old asthmatic, who spends his days transferring peas from one pan to another, summarizes the overarching theme of Camus's narrative: life and death, in a world that does not seem to care for us. The Plague is a powerful literary work, despite its many logical and other shortcomings, which we will be looking into. Camus is obviously trying to stimulate the reader to think about the problems of life and ways to confront life in a seemingly absurd and cruel world — although how far he succeeds in this attempt is doubtful.Over the course of a few days in sometime in the 1940s, in the Algerian city of Oran, thousands of rats emerge into the streets in dying conditions. At this point begins the outbreak. Absurdity creeps into Camus’s story in more ways than one. Dying rats and the spread of bubonic plague is not an unprecedented phenomenon in human history. In the mid 14th century, the devastating black plague exterminated nearly one third of the population of Europe. Spanning three years, it was a disaster of colossal proportions.A major episode of Bubonic plague occurred in ancient Greece, as well as in the late Roman period, killing people in hundreds of thousands. The narrator of the story himself acknowledges the fact of a ten thousand people dying every single day in Constantinople. Therefore, on the first sign of rats dying en masse, all the nations and international authorities would be alerted, not just the city officials. But that does not strangely happen in Camus’s account. No action is taken at all for a long time, though much hullabaloo goes on.The Plague recounts a specific (albeit fictional) epidemic taking place in a particular location at a particular time, alt hough the year is not clearly specified. Therefore historical and practical questions are important in making sense of the story.Camus’s novel was published in 1947, in the immediate aftermath of the Second World War. It is reasonable therefore to assume that the Oran episode might have occurred towards the end of the war or in the first years of peace. Towards the end of the First World War, a massive outbreak of Influenza pandemic killed an estimated 40 million people worldwide.No one would even remotely want such a disaster to happen all over again at the end of the Second World War, and therefore no one would have taken the matter lightly. The moment the news is in the media, it would have sent shivers across the national capitals all over the world. By no stretch of imagination, Bubonic plague can be considered a local issue.One cannot possibly conceive any city authorities to be complacent over such a grave matter, thereby delaying action and letting the infection take hold in the populace. Leave alone the local authorities, national and international authorities would immediately jump into the scene taking all possible action to contain the burgeoning plague. That a plague is on its way is clear as day from the first deaths of rats to anyone who is least educated, however the city officials go on merely debating, discussing and hesitating.In 1994, a case of pneumonic plague, a deadlier air-borne version of bubonic plague, broke out in the Northwestern India. The word plague was in the air, and hundreds of thousands of people immediately started evacuating their houses, even before the authorities could rush into action. In the end, few people died of the actual infection, more people must have perished in the stampedes to catch trains and buses.In Camus’s novel that seeks to question the very meaning of human life and existence, however, no such commonsensical, logical measures are taken.Common people behave meaninglessly, authorities beha ve absurdly, international authorities do not even figure in – all this in spite of the narrator, Bernard Rieux, being a doctor himself. Even when the doctor starts worrying, he worries about his own city, not the continent and the world, as if plague knows any city limits. Region-specific infectious diseases such as Ebola infections which break out in West African countries from time to time are called endemics, not epidemics.According to the novel, one is given to understand that Bernard Rieux is preoccupied with his wife’s impending trip to a sanitarium and is therefore at first not alarmed by the rats dying on the streets with blood spurting from their muzzles.Doctors are always preoccupied with something or other, yet any doctor spotting a number of rats dying in such a ghastly manner would have issued red alert instantaneously. Rats dying by coughing up blood are strangely viewed by every one concerned as a sanitation issue! This is a preposterous way of telling a story.