How to write academic essays
Topics For Cause And Effect Essay
Sunday, August 23, 2020
Vpn Reactor Guide
What administration does VPN Reactor gives? â⬠gives a protected method of interfacing through an open system, (for example, the Internet) to a remote system/area. This remote system is regularly a private system, for example, a working environment or home system, or one gave by a business VPN administration. No muddled programming to introduce and deals with all stages. VPNââ¬â¢s featuresâ⬠¢ Free simple to-utilize App for Windows and Macâ⬠¢ Works on all stages, Windows, Mac OSX, iPhone, etc.â⬠¢ 256-Bit Encrypted association among you and the web Total Privacy, no records of your web exercises are keptâ⬠¢ US, UK, and Europe based VPN Serversâ⬠¢ Unlimited Bandwidth â⬠No speed caps!â⬠¢ Instant Accessâ⬠¢ FREE!! What are VPN Reactorââ¬â¢s uses?â⬠¢ Network Security and Privacyâ⬠¢ Access Your Workplace Remotelyâ⬠¢ Access Location Restricted Contentâ⬠¢ Bypass Restrictive Networksâ⬠¢ Escape CensorshipWhy numerous conventions? A few governments, ISP and systems square access to certain VPN conventions. The adaptability of numerous conventions permits you to sidestep those blocks.In cases where all VPN conventions are blocked or choked. Our StealthVPN can sidestep these squares by covering itself inside essential web and email traffic.** What is the distinction between the accompanying VPN conventions? OpenVPN, PPTP, SSTP, L2TP/IPsec Types of Accountsâ⬠¢ VPN Maxâ⬠¢ VPN Proâ⬠¢ VPN Basicâ⬠¢ VPN Economy All VPN plans include:â⬠¢ Turbo Downloads â⬠low client/server ratioâ⬠¢ all day, every day Unlimited associations and bandwidthâ⬠¢ Premium Supportâ⬠¢ 7 Day FREE Trial with paypalâ⬠¢ 1 Gig VPNreactor. om email address â⬠[emailâ protected] comâ⬠¢ U. S. A. Based VPN Servers Types of Protocolsâ⬠¢ PPTP â⬠VPN convention utilized for the free VPN accountsâ⬠¢ OpenVPN ââ¬Ã¢â¬ ¢ L2TP/IPsec ââ¬Ã¢â¬ ¢ StealthVPN â⬠can sidestep these squares by covering itsel f inside fundamental web and email traffic.VPNReactor just offer this degree of security. Note: Some ISP's in the accompanying nations square PPTP â⬠China, Oman, Dubai, UAE, and Belize. On the off chance that your ISP squares PPTP, pick an arrangement with OpenVPN as well as StealthVPN
Friday, August 21, 2020
Evolution of Rights and Responsibilities as Compared Between Native Essay
Advancement of Rights and Responsibilities as Compared Between Native American, African American and European American Women in th - Essay Example Following the social association of Native American social orders in the eighteenth century, Theda Perdue sees that these societies rehearsed an all around outlined division of work between the genders. She gives the case of the Wahpeton Dakota people group where people lived three months of every year separated as the previous chased muskrats while the last was engaged with the creation of sugar (Perdue 1999). Such a gendered division of work, however maybe not in consonance with present day ideas of value, guaranteed to Native American ladies a significant level of social self-governance, that which was denied to them during the prime of the pilgrim time. Perdue along these lines alludes to Bernard Romans to delineate the way which racial and sexual orientation bigotry blended to in the way wherein Native American ladies were depicted in the records of the early European pilgrims ââ¬Å"Their quality is incredible, and they work hard, conveying exceptionally substantial groups a si gnificant stretch; they are indecent, and have no clue about virtue in a girlâ⬠(Romans qtd in Perdue 1999). The above portrayal focuses to the intrigue among racial and sexual orientation generalizations whereby Eurocentric prescriptive ideas of gentility were superimposed upon Native American ladies. The most striking movement in power conditions could be found on account of the Cherokees. Anthropologists see that Cherokee ladies had equivalent responsibility for and property, a training that changed with the clan being compelled to offer critical segments of their territory possessions to the United States government. The pioneer government went into these concurrences with the men of network, rendering without a moment's delay, the customary equality of sexual orientation in these gatherings astray and making a particular pecking order between the genders (ââ¬Å"Native ladies are battling for their privileges â⬠and their livesâ⬠n.d.). This burst inside the networ k was developed by then Voting Rights laws set forth for Native Americans by the American government. Till 1924, clans were frequently constrained to surrender their social and social affiliations with their particular gatherings so as to pick up the option to cast a ballot in American races. Once more, the men previously rendered all the more impressive because of prevalent financial rights had a more articulate motivation in surrendering their clan affiliations (ââ¬Å"Native ladies are battling for their privileges â⬠and their livesâ⬠n.d.). The Indian Reorganization Act of 1934 was instituted predominantly to recognize the commitment of Native American soldiers in World War I. The demonstration prompted the decrease of government contribution in Native American people group life and expanded the job of inborn self-administration. In spite of the fact that it was exceptional in the independence that it gave upon the Native Americans inside the USA, the demonstration addi tionally merged their ââ¬Å"outsidenessâ⬠and subsequently was not similarly generally welcomed across Native American people group. Moreover, the rebuilding of land to Native Americans once more highlighted sexual orientation disparities as it didn't guarantee evenhanded dispersion between the genders
Thursday, July 9, 2020
New ranking Financial Times Masters in Management 2019
Hult ranks highly in international categories in theà Financial Timesà Masters in Management 2019 Hult is proud to have placed Hult Rotation offers you a chance to study in a truly global way. Our rotation program allows you to study and be immersed in some of the finest cities in the world. ðŸ⠸: @jasminmanzano . Hult Rotation offers you a chance to study in a truly global way. Our rotation program allows you to study and be immersed in some of the finest cities in the world. ðŸ⠸: @jasminmanzano . Each year, Hult seeks to enroll a talented and ambitious incoming class from all over the world. We look for diverse students with a wide range of experiences, perspectives, and interestsââ¬âstudents who will thrive in our unique educational atmosphere. Are you ready for a truly global experience? ðŸ⠸: @iambrunadiniz . Each year, Hult seeks to enroll a talented and ambitious incoming class from all over the world. We look for diverse students with a wide range of experiences, perspectives, and interestsââ¬âstudents who will thrive in our unique educational atmosphere. Are you ready for a truly global experience? ðŸ⠸: @iambrunadiniz . Weââ¬â¢re excited to start 2020 on a ranking high! Hult is proud to have been placed #28 in Poets Quants 2020 rankings for Best Undergraduate Business Schools in the US. Taking a huge leap of 32 places from our 2019 position, weââ¬â¢re also very happy to have secured top positions in key categories like: life-changing experience, practicality of the degree, and global immersion. . With five global campuses, a student body of over 130 nationalities, and a learn-by-doing approachââ¬âHult offers a student experience like no other. . Weââ¬â¢re excited to start 2020 on a ranking high! Hult is proud to have been placed #28 in Poets Quants 2020 rankings for Best Undergraduate Business Schools in the US. Taking a huge leap of 32 places from our 2019 position, weââ¬â¢re also very happy to have secured top positions in key categories like: life-changing experience, practicality of the degree, and global immersion. . With five global campuses, a student body of over 130 nationalities, and a learn-by-doing approachââ¬âHult offers a student experience like no other. . ââ¬Å"Iââ¬â¢m from an engineering background and needed a whole new skill set for the industry I wanted to switch to. I learned a lot about myself and how I deal with being out of my comfort zone. I learned both soft and hard skills, from how to work in very diverse teams to key accounting metrics and strategy. I was surprised by how weak I was at certain tasks in English or how strong I actually was in other areas. Hult gave me opportunities to try new things and meet people from places I never thought I would have friends. . My internship experiences gave me the chance to broaden my view of different cultures and different companies. I had the opportunity to work and live with people whose values differed from people in my home country. I thought that this would be difficult, but it gave me the chance to reflect on my own values and assess if they were a result of my home country environment or if they were intrinsically mine. . Diederick ter Kulve (@diederick.terkulve) Netherlands Masters in International Business . ââ¬Å"Iââ¬â¢m from an engineering background and needed a whole new skill set for the industry I wanted to switch to. I learned a lot about myself and how I deal with being out of my comfort zone. I learned both soft and hard skills, from how to work in very diverse teams to key accounting metrics and strategy. I was surprised by how weak I was at certain tasks in English or how strong I actually was in other areas. Hult gave me opportunities to try new things and meet people from places I never thought I would have friends. . My internship experiences gave me the chance to broaden my view of different cultures and different companies. I had the opportunity to work and live with people whose values differed from people in my home country. I thought that this would be difficult, but it gave me the chance to reflect on my own values and assess if they were a result of my home country environment or if they were intrinsically mine. . Diederick ter Kulve (@diederick.terkulve) Netherlands Masters in International Business . Say a big hello to our Bachelor of Business Administration program cover star, Elisa Orus Plana âÅ" ¨ . ââ¬Å"Iââ¬â¢m excited for the futureââ¬âespecially that I cant predict whats going to happen. Maybe Ill end up in Mexico working for a trading company or maybe in Africa, developing my own business. Everything is possible, and the options are constantly changing. I love the idea that Im never going to be stuck doing the same job until the end of my life if I dont want it to be like this. . Hult really supports me and my ambitions and truly believes that we deserve to be considered as professionals as well as students. Here, I get to express not just my opinions but all elements of myself. From my creative side with the Fashion Society to my finance and business sides in Trading Club and the Management Consulting Club. We get a different type of learning here. Not just essential knowledge and theory, but practical skills and mindset. The school is always evolving. Weââ¬â¢re encouraged to innovate and to always look for new ways of doing traditional things. We learn how to be more confident and become aware of how we can impact our environment. The school aims to help you become a better version of yourself and to stand out from the crowd.ââ¬Å" . Elisa Orus Plana French Bachelor of Business Administration Class of 2021 Say a big hello to our Bachelor of Business Administration program cover star, Elisa Orus Plana âÅ" ¨ . ââ¬Å"Iââ¬â¢m excited for the futureââ¬âespecially that I cant predict whats going to happen. Maybe Ill end up in Mexico working for a trading company or maybe in Africa, developing my own business. Everything is possible, and the options are constantly changing. I love the idea that Im never going to be stuck doing the same job until the end of my life if I dont want it to be like this. . Hult really supports me and my ambitions and truly believes that we deserve to be considered as professionals as well as students. Here, I get to express not just my opinions but all elements of myself. From my creative side with the Fashion Society to my finance and business sides in Trading Club and the Management Consulting Club. We get a different type of learning here. Not just essential knowledge and theory, but practical skills and mindset. The school is always evolving. Weââ¬â¢re encouraged to innovate and to always look for new ways of doing traditional things. We learn how to be more confident and become aware of how we can impact our environment. The school aims to help you become a better version of yourself and to stand out from the crowd.ââ¬Å" . Elisa Orus Plana French Bachelor of Business Administration Class of 2021"> During the final days of 2019, you probably reflected on what youââ¬â¢ve accomplished this yearââ¬âand even this decadeââ¬âand what youââ¬â¢d like to achieve in 2020. Let us know in the comments below. During the final days of 2019, you probably reflected on what youââ¬â¢ve accomplished this yearââ¬âand even this decadeââ¬âand what youââ¬â¢d like to achieve in 2020. Let us know in the comments below. ââ¬Å"The first time we did group work on the program, I went head-to-head with a colleague. It taught me a lot about how I see people, how people see me, and how conflict can be resolved in a kind and productive way. The best feedback you get, when delivered constructively, is the most critical because it really feeds into how you lead. Iââ¬â¢ve completely reversed my leadership styleââ¬âthe result is so much richer and more powerful when you lead from behind and lead with strength. . Studying in tandem with working, whilst challenging, gave me the perfect platform to directly apply learning concepts into my business environment, the competitive landscape, and the real-estate industry as a whole. When I started the program, I was very happy in my corporate role. But my courage and aspirations grew to the point that I took on a whole new direction. Having my career coach, Joanna, as a sounding board allowed me to really be strategic and get to know myself. She coached me thro ugh all the interviews, the research, and the questions. It went in parallel with what I was doing academically and after six months everything just clicked. . I went into the EMBA knowing I had nothing to lose and Iââ¬â¢ve come out with everything. Great strength, global friends, amazing learning, mentors from professors, a job I love, and the knowledge that I can set my mind to achieve anything and with the right support and resources Iââ¬â¢ll get there.â⬠. Kashani Wijetunga British, New Zealand Sri Lankan Associate Director Senior Strategy Consultant CBRE EMBA Class of 2019 . ââ¬Å"The first time we did group work on the program, I went head-to-head with a colleague. It taught me a lot about how I see people, how people see me, and how conflict can be resolved in a kind and productive way. The best feedback you get, when delivered constructively, is the most critical because it really feeds into how you lead. Iââ¬â¢ve completely reversed my leadership styleââ¬âthe result is so much richer and more powerful when you lead from behind and lead with strength. . Studying in tandem with working, whilst challenging, gave me the perfect platform to directly apply learning concepts into my business environment, the competitive landscape, and the real-estate industry as a whole. When I started the program, I was very happy in my corporate role. But my courage and aspirations grew to the point that I took on a whole new direction. Having my career coach, Joanna, as a sounding board allowed me to really be strategic and get to know myself. She coached me thro ugh all the interviews, the research, and the questions. It went in parallel with what I was doing academically and after six months everything just clicked. . I went into the EMBA knowing I had nothing to lose and Iââ¬â¢ve come out with everything. Great strength, global friends, amazing learning, mentors from professors, a job I love, and the knowledge that I can set my mind to achieve anything and with the right support and resources Iââ¬â¢ll get there.â⬠. Kashani Wijetunga British, New Zealand Sri Lankan Associate Director Senior Strategy Consultant CBRE EMBA Class of 2019 . ââ¬Å"It was now or never. I knew that Iââ¬â¢d have likely stayed in my neighborhood for years to come if I didnââ¬â¢t take this opportunity. Iââ¬â¢d not lived or studied outside of the U.S. before. So I left my job as a global strategist at an advertising agency and moved halfway around the world. Iââ¬â¢ve come back a more culturally aware, well-versed person. Iââ¬â¢ve realized that everything is a learning experience and an opportunity for growth. Ill definitely carry this mindset with me into the future. Technology and social media allow us to be different people in several places at once. Im excited to see how I can establish myself in whatever city Ill be lucky enough to call home and still maintain deep connections with people all over the world. Iââ¬â¢m inspired by my classmates every day. Hearing some of their life stories and how getting this degree fits into their greater mission has been very humbling. My biggest challenge has been finding the ââ¬Ërightââ¬â¢ path for me. There have been rooms Ive felt like I shouldnt be in, but now Im proud to feel as though I truly belong, wherever I am.â⬠. Dwayne Logan, Jnr. American MBA Class of 2019 . ââ¬Å"It was now or never. I knew that Iââ¬â¢d have likely stayed in my neighborhood for years to come if I didnââ¬â¢t take this opportunity. Iââ¬â¢d not lived or studied outside of the U.S. before. So I left my job as a global strategist at an advertising agency and moved halfway around the world. Iââ¬â¢ve come back a more culturally aware, well-versed person. Iââ¬â¢ve realized that everything is a learning experience and an opportunity for growth. Ill definitely carry this mindset with me into the future. Technology and social media allow us to be different people in several places at once. Im excited to see how I can establish myself in whatever city Ill be lucky enough to call home and still maintain deep connections with people all over the world. Iââ¬â¢m inspired by my classmates every day. Hearing some of their life stories and how getting this degree fits into their greater mission has been very humbling. My biggest challenge has been finding the ââ¬Ërightââ¬â¢ path for me. There have been rooms Ive felt like I shouldnt be in, but now Im proud to feel as though I truly belong, wherever I am.â⬠. Dwayne Logan, Jnr. American MBA Class of 2019 . Happy New Year, Hultians! . Happy New Year, Hultians! .
Tuesday, May 19, 2020
The Israeli Palestinian Conflict A Long And Storied History
The Israeli-Palestinian conflict has a long and storied history. Israel was created in response to European anti-Semitism, with the ethno-nationalist vision of a Jewish territory of their own. By 1948, approximately 522,000 Jews had migrated to Palestine, most arriving during Hitlerââ¬â¢s reign of terror that against Jews. Largely, Palestinians resented being expelled from their lands and bearing the burden of the persecution of European Jews. Consequently, the 1947 UN partition sparked aggression between Jewish and Palestinian militias, which escalated following Israelââ¬â¢s independence in 1948. This marks the beginning of conflict between two distinct populations seeking self-determination. Since then, numerous wars, uprisings and terroristâ⬠¦show more contentâ⬠¦Consequently, it is also these conflicting narratives that frame the security dilemma and climate of fear within which neither party feels secure without obvious dominance over the other. Culture, narrative and politics While theory may prescribe guidelines within which we may analyse and interact in the international system, in reality we cannot avoid the intersection between politics and cultural history. Even in non-democratic societies, public opinion plays a significant role in the maintenance of peace. Compelling narratives of nationalism and revolution, transmitted through media and the arts, rally people in support of rebel or terrorist groups, inciting uprisings and violent attacks that only escalate insecurities on both sides. Moreover, popular culture facilitates the entrance of these narratives into the international community, shaping public perceptions of the conflict and allowing Palestine and Israel to justify their actions or reaffirm their sovereignty. The Palestinian narrative is one of a stable society uprooted by European Jewish settlers and subsequently subject to unjustified Israeli violence, emphasising ââ¬Å"the history of Palestine, the poignant testimonials of Palestinians living under grievous conditions of occupation or exile or imprisonment, [and] the betrayals by international and national leaders.â⬠Take
Wednesday, May 6, 2020
Financial Aid Sap Appeal - 907 Words
Jaclyn Morrison XXX Mark Ave XXXXXXX, OK 00000 Financial Aid Services Buchanan Hall, RM 216 1000 Asp Avenue Norman, OK 73019-4078 RE: Financial Aid Satisfactory Academic Progress Appeal Fall 2013: Personal Difficulties Plan for Academic Success To Whom It May Concern, I am writing to appeal my current student aid suspension for the Fall 2013 semester. I understand that the release of financial aid to me is of concern of the college due to my GPA being a 1.7 overall and 1.43 for the Spring 2013 semester. However, I have taken the steps to remedy the errors on my academic transcript regarding the repeated classes. The severity of the lower grades on my transcript affected my acceptance into the College of Arts andâ⬠¦show more contentâ⬠¦Barwick-Snell for future advisement. Ms. Thomas kindly reminded me to keep my grades up and we would not have to be in this situation again. My academic record remains far from perfect, and I know this. Iââ¬â¢m determined to continue to repair the damage Iââ¬â¢ve caused and obtain a degree and start a career, not only for myself, but for my new family as well. I am employed full time at the Canadian County Childrenââ¬â¢s Justice Center in El Reno, Oklahoma. I work Monday-Frida y, 8:00 a.m. to 5:00 p.m., as well as some overtime if it is required of me. Working this schedule prevents me from taking classes on campus as well as making necessary trips to campus if I should need to. I have been limited to email and phone correspondence. I would love to be able to attend school full time and not have to be employed full time as well. That however, is not a luxury my husband and I can afford. I have worked hard to remedy any time management issues I have, but there are instances where I do not have enough time to study for the assignments and prepare myself fully for exams. I have taken steps to incorporate more study time into my schedule, such as during lunch breaks as well as before and after work. My husband and I have also discussed what we need to do in order for me to have a more conducive study environment at home. I am confident that the Fall 2013 semester will be highly productive and I will be successful in obtaining grades that increase myShow MoreRelatedA Assessment Of K Class And Personal Research983 Words à |à 4 Pagespresentation there are five types of financial aids discussed. Significantly important to me were grants and scholarships, due to the fact you do not repay any money back. As a perfect illustration of a frugal person to pay for their education these formulate an appositive route for me to take. The ramifications of my impoverishment has lea d me to pursue additional grants and scholarships for my schooling and living expenses. 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Management Accounting Transfer Pricing
Question: Discuss about the Management Accounting for Transfer Pricing. Answer: Introduction: The transfer price is referred as the price at which various divisions of the company transact in business. It is considered to be a trade of labour and goods between departments of a company. The individual entity of a multi entity fund treats the price of the goods and of labour separately. In multi entity corporations different division of the entity is in charge of their own profit, and their calculation of ROIC. The division who are in charge of their profit need to transact among them, and the transfer price concept is used to measure up the price of the goods. The transfer price market acknowledged the market rate of the goods. The goods transferred or to be transferred from one entity to another entity shall fix their price no less than the market rate. If they set the price of the goods lower than market rate, one entity is going to lose its profit. There are regulations in place that guide the transfer pricing concept. There has to be fairness and accuracy in transfer pricing among the entities. In the matter of transfer pricing, the regulation of the arms length is followed and the entities should establish pricing policy based on the transactions done between partiesnot related to each other but at arms length (Investopedia, 2016). Documentation: Transfer pricing requires strict documentation. The transactions involved in the transfer pricing requires close monitoring by the department and by the auditor. It is expected that all the deals related to the transfer pricing would be viewed and monitored in various department; any kind of discrepancy can lead to higher tax payment, regulatory penalty and restatement fees. It has to be ensured that profit for every department is booked properly and the price at the arms length concept is applied in the transfer pricing. It is well known fact that 60% of the goods sold internationally are between related companies (ATO, 2016). Different transfer pricing: The transfer pricing (TP) landscape in Australia is evolving. The tax authorities in Australia are planning to approach the transfer pricing concept by reference to arms length conditions. There are respective treaties accepted by Australia in TP will be applied. It is expected that new TP concept will incorporate the Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines. The new TP laws were introduced in Australia after loss of commissioner in Full Federal Court case of Commissioner of Taxation vs. SNF (Australia) Pty Ltd. The holistic view of TP rules on arms length conditions including cross border transactions is acknowledged by Government of Australia and the plan was to incorporate OECDS Base Erosion and Profit Shifting (BEPS) strategy (Kpmg, 2014). According to OECD transfer pricing assessment methods has evolved over the time. In international marketing five different transfers pricing methods are used by the industries. The TP methods are as following: Transfer At cost: The companies generally use the transfer at cost approach which contributes to the corporate profitability in domestic manufacturing industries. This policy also helps to keep duties at a minimum. The companies do not have any profit expectation from transfer price. Cost-Plus Pricing: The cost-Plus pricing method suggests that companies have taken the position that profit must be shown at every stage of movement of the goods through the corporate system. The cost-plus pricing method may imply that price of the goods become completely unrelated to competitive or demand conditions in the international market. It is often seen that most of the exporters use that method. Market based Transfer price: In the market based transfer price the price of the goods to be derived from the international market. There is however considerable degree of variation how profit is to be determined. To enter the new market at the market based price would not help new entrant in the market. Arms-Length Transfer Pricing: It is called the price which is reached between unrelated parties in a similar transaction and these kinds of transactions are called as arms-length transfer pricing. The arms-length price can be seen as not the single price but the range of price. Tax Regulations and Transfer Prices: It is often seen that high tax countries do use the policy of reallocation of income and expenses to maximize national tax revenues. The rates determined by the tax department are insensitive to the business and to the income of the companies (Chand, 2016). Conclusion: OECD is working overtime to set the principal of TP right among member countries. The assessment of the price of the goods transferred to one entity to another entity needs to be fixed based on some regulations and methods to be adopted by various countries. There are five methods being applied by OECD to ascertain the price of the goods to be transferred genuinely. One of such method is known as CUP method, according to this method price of the property or goods transferred under controlled transactions to be compared with the price of the product under uncontrolled transaction. This method can be applied for all types of transactions but it has to be applied in a reasonable and reliable manner. The resale price method is used by the entities which has purchased some product from the associated entity at some price and resold to another entity. The resale price is effectively reduced by the appropriate gross margin. The cost plus method can also be followed where appropriate mark up to be added to the cost of the product to determine the price of the goods. The transactional net margin method is based on the net profit methods. The net profit is to be compared from the uncontrolled transactions in the business entity. The arms length price is to be compared with the actual price at which the transactions have taken place (OECD, 2010). The transfer pricing is nothing but transfer of the goods to one entity to another entity at price. In large companies operate divisions for production of goods. If one division releases the goods at the manufactured price, the efficiency of the division cannot be understood at the cost price. It is also seen that individual entity treats the price of the goods and of labour separately. It is obvious that in multi entity corporations different division charge profit, and calculate ROIC independently. The division charge of their profit need to transact among them, the valuation concept of the price based on transfer price arms length concept is used to measure up the price of the goods. The transfer price market acknowledged the market rate of the goods. Transfer pricing requires strict documentation. The transactions involved in the transfer pricing requires close monitoring by the department and by the auditor. The burden of accounting and documentation is significant as all the deals related to the transfer pricing would be viewed and monitored. Any of the discrepancy of charging lower price to evade tax can lead to regulatory penalty and restatement fees. Each department would look to establish profit from the operation and decide the price at the arms length concept. In all such transactions 60% of the goods sold internationally are between related companies (ATO, 2016). Cleaning and Scraping Division Processing Division Sales 95 160 Units 400000 400000 Direct material 18 5 Direct labour 12 10 Manufacturing overhead 40 25 Variable Cost Direct material 18 5 Direct labour 12 10 Manufacturing overhead 30 10 Selling cost 5 Variable Cost 65 25 Fixed Cost 4000000 6000000 Contribution Margin Sales-Variable Cost 31.58% 84.38% Sales The target of the transfer pricing is to ensure that goods produced by one department reaches to other department at the market price. The help of the price of the unrelated divisions is to be accepted for that purpose. Each division would love to buy goods at the lowest cost so that it can maximize the return of the goods. The target of the divisions would be negotiating the lowest possible price. Here the cost of Cleaning and Scraping Division producing Cruden at $70. If the division decides to sell the Cruden in the open market, it can sell the product at $95 a unit. Processing Division would love to buy the goods at $70. The decision of the company is that Cleaning and Scraping Division produces 400,000 units per year and transfers it all to the Processing Division at total actual manufacturing cost plus 10%. If this proposition is acceptable to the Processing Division, then it would buy the goods at 10% mark up resulting into $77. The target would be negotiating the best deal for the processing division. If processing division is placed at low tax country then the management of the company may decide to sell that product at $70 to the processing division but that may not be acceptable to the tax authorities and they may seek that the sale price of the Cleaning and Scraping Division is listed not below $95, which is the market rate. According to the transfer pricing rules the goods can be sold to other department at the cost price or at cost plus mark up. It is often seen that large organization transfer goods to no tax processing department at the cost price. The reason for such transfer is to evade tax. If the nest department or any be the assembly department is situated in a low tax country, the goods are transferred to that department at cost price, which saves significant amount of tax for the company (Treasury, 2016). There are several methods used to assess the transfer price namely; at cost-plus price. The cost plus price is the added mark up with the cost. One department or the entity transfers goods at the cost plus mark up price which is already negotiated between two departments. The price at the arms length concept can be utilized by the departments also, where the goods is transferred to the price prevailing at the market under unrelated transactions. The better idea would be transfer the goods from Cleaning and Scraping Division to Processing Division at the negotiated price which will be cost plus mark up. Here in this case cost plus 10% would be a better concept. References: ATO, 2016. International transfer pricing - introduction to concepts and risk assessment. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/print-publications/international-transfer-pricing---introduction-to-concepts-and-risk-assessment/ [Accessed 08 September 2016]. ATO, 2016. Simplifying transfer pricing record keeping. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/Business/International-tax-for-business/In-detail/Transfer-pricing/Simplifying-transfer-pricing-record-keeping/ [Accessed 08 September 2016]. Chand, S., 2016. 5 Types of Transfer Pricing Methods used in International Marketing. [Online] www.yourarticlelibrary.com Available at: https://www.yourarticlelibrary.com/product-pricing/5-most-important-types-of-transfer-pricing-methods-used-in-international-marketing/5820/ [Accessed 08 September 2016]. Investopedia, 2016. Transfer Price. [Online] www.investopedia.com Available at: https://www.investopedia.com/terms/t/transferprice.asp [Accessed 08 September 2016]. Kpmg, 2014. Global Transfer Pricing Review. [Online] www.kpmg.com Available at: https://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/global-transfer-pricing-review/Documents/australia-2014.pdf [Accessed 08 September 2016]. OECD, 2010. TRANSFER PRICING METHODS. [Online] www.oecd.org Available at: https://www.oecd.org/ctp/transfer-pricing/45765701.pdf [Accessed 08 September 2016]. Treasury, 2016. Income Tax: cross-border profit allocation - review of transfer pricing rules. [Online] treasury.gov.au Available at: https://treasury.gov.au/~/media/Treasury/Consultations%20and%20Reviews/Consultations/2016/OECD%20BEPS%20Transfer%20Pricing%20Recomendations/Key%20Documents/PDF/Transfer%20Pricing%20Guidelines%20Public_Consultation.ashx [Accessed 08 September 2016].
Wednesday, April 22, 2020
Robert E Lee Essays (1957 words) - Military Personnel,
Robert E Lee For some the man Robert E. Lee is an almost god like figure. For others he is a paradox. Robert E. Lee was born on January 19, 1807 at Stratford, Virginia. Robert was the fourth child of a Revolutionary War hero Henry Light Horse Harry Lee and Ann Hill Carter Lee. Young Robert, the son, was raised mostly by his mother. From her he learned patience, control, and discipline. As a young man he was exposed to Christianity and accepted its faith. In contrast to the strong example of his mother Robert saw his father go from failed enterprise to failed enterprise. In part the young Robert was led to try harder and succeed. Robert was accepted to the United States Military Academy and graduated 2nd in his class. But perhaps greater than his academic success was his record of no demerits while being a cadet which today has still not been equaled. Following his graduation Lee, like most top classmen, was given a commission as an engineer. Lt. Lee helped build the St. Louis waterfront and worked on coastal forts in Brunswick and Savannah. It was during this time he married Mary Custis the granddaughter of George Washington and Martha Custis Washington. In 1845 the War between U.S. and Mexico erupted. General Winfield Scott, overall U.S. Army commander, attached Captain Robert E. Lee to his staff. Lee was intrusted with the vital duties of mapping out the terrain ahead, dividing the line of advance for the U.S. troops, and in one case leading troops into battle. Lee was learning skills he would need 16 years later. There in Mexico Lee also met, worked with, and got a chance to evaluate many of those he would later serve with and against; James Longstreet, Thomas J. Jackson, George Pickett, and U.S. Grant. Following the Mexican War Lee returned to service as an army engineer. He spent most of this time near Washington D.C. and moved into Custis mansion (now overlooking the Arlington Cemetery). Thus was Colonel Lee was available for duty to put down a believed rebellion at Harper Ferry, Virginia the site of a United States Arsenal. Colonel Lee, and a young aide Lt. JEB Stuart, and a detachment of U.S. marines, were rushed by train to Harper's Ferry where they were able to capture radical abolitionist John Brown and his followers. Brown's attempt seemed to confirm all the worst fears of the deep south and when Abraham Lincoln was elected President South Carolina seceded and was quickly followed by 6 more deep southern states: Georgia, Florida, North Carolina, Alabama, Mississippi, Louisiana, and Texas. The old warrior General Winfield Scott asked Colonel Robert E. Lee to take command of the United States Army to put down the rebellion. Lee, however, offered his services to the newly elected President of the Confederate States of America, Jefferson Davis. Mr. Davis accepted them and Lee was made a general in CSA service. At first General Lee was more or less advisor to President Davis and the Secretary of War. General Lee's first campaign in what was to become West Virginia was less than a success. Command of the Eastern Army was divided between the hero of Fort Sumpter, P.G.T. Beauregard, and Joe Johnston who together won the first big battle of the East -- Bull Run (Manassas). Thus Joe Johnston was in command when George B. McClellan started his march on Richmond. When Johnston went down with wounds it was easy for Davis to replace him with General R.E. Lee who immediately took charge and attacked, trying to make up for his numbers with his audacity. In a series of continuous battles known as the 7 Days Battle Lee forced McClellan to retreat. Thus began the career of the Army of Northern Virginia which rose and fell with Lee's star. His boldness and grasp of strategy made him more than a match for every General President Lincoln sent against him until U.S. Grant defeated him through the Battle of Attrition. Lee's greatest victory was the Battle of Chancellorsville in May of 1863. Lee was faced with a larger army led by fighting Joe Hooker. Lee and his most trusted lieutenant, Gen. Stonewall
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