Intels Training For Engineering And English As A Second...

Additionally, Intel was not satisfied with just bringing jobs and tax revenue to Costa Rica. The company went a step further and developed the education system in a myriad of ways. This was also advantageous for Intel’s interests. Initially, Intel was concerned that Costa Rica did not have enough skilled professionals to work in its new assembly and testing facility. In order for the plant to be fully operational Intel would need to employ 1500 Costa Rican technicians (Cabrera Unruh, 2012). Intel received authorization from the Costa Rican government to partner with two of the country’s largest universities, the Technical Institute of Costa Rica and the University of Costa Rica. Intel first trained professors at these institutions to†¦show more content†¦Once again, this was a success! In 2002, Intel embarked on the third phase which entailed establishing even more highly complex programs and positions in Costa Rica. Hitherto, Intel only had these complex prog rams and positions in other regions. The goal was to expand the manufacturing, research, and development operations to Costa Rica. Intel collaborated with the universities again and now built highly specialized laboratories and even created research study-abroad programs for Costa Rican PhD candidates (Cabrera Unruh, 2012). Interestingly, in 2004 only 10% of Costa Ricans who graduated from the programs worked for Intel afterwards (Cabrera Unruh, 2012). Many of the remaining graduates worked for other companies in the sector, some companies which were Intel suppliers. However, this is still very smart business. In economics, education is considered a positive externality as many of you hear today know. An educated work force is conducive to economic development. In this case the development manifested itself in various forms. Intel’s profitability and globalization, the expansion of Costa Rican technology exports, and foreign direct investment in the nation’s economy. More importantly, this is global citizenship. Necessity is the mother of invention. Unfortunately, for oil rich countries like Nigeria, there is no

Hiv Prevention Program Of Urban Kenya Among The Youth

HIV Prevention Program in urban Kenya Among the Youth Jacquiline Wanja Njagi-Brown National University Public Health Research Methods COH 611 Dr. Brandon Eggleston, PHD MPH MCHES CPH February 28, 2015 HIV Prevention Program in urban Kenya Among the Youth Human Immunodeficiency Virus/ Acquired Immunodeficiency Syndrome (HIV/AIDS) is a health concern that has claimed millions of lives globally. Despite ongoing prevention efforts such as education and medical treatment, this disease and its associated syndrome continues to be a public health challenge. HIV is a pandemic disease that infects people in every region of the world. The borderless nature of this disease makes it an international health concern. The non-discriminator nature of this disease makes prevention and control of HIV/AIDS, an especially high priority for public health organizations; this disease does not discriminate against race or gender. Some countries bare more burden than others; HIV/AIDS is more prevalent and has higher mortality rates in developing countries. This has detrimental effects on third world countries that are already struggling with social and economic challenges, such as poverty, and poor infrastructure. In many places people with AIDS face social stigma, this adds to the challenges individuals with the disease encounter. This makes it difficult for the sick in many regions to seek medical help. This problem is elevated by the fact that Kenya lacks trained health workers,Show MoreRelatedWomen And Children Of Kenya2147 Words   |  9 PagesKelsey Alvarez Women and Children of Kenya Are Subject to Violent Rapes and High Rates of HIV and Aids, Due to the Economic Crisis That Is Creating Corruption The New York Time’s writer for women’s rights, Nicholas Kristof, illustrates the corruption of the Kenyan Government in his article, â€Å"In This Rape Case, the Victim Was 4†. A four year old girl named Ida, was raped by her neighbor in Nairobi Kenya. When her family tried to have Ida’s attacker arrested, the only interest the police showed wasRead MoreImpact of Culture on the Spread of Hiv/Aids in Kenya5438 Words   |  22 PagesAbdalla A. Bafagih Professor Trent Newmeyer Sociology of AIDS Soc 309Y1F June 21, 2004 Impact of Culture on the Spread of HIV/AIDS in Kenya a national culture is not a folklore, nor an abstract populism that believes it can discover the people’s true nature†¦.a national culture is the whole body of the efforts made by a people in the sphere of thought to describe, justify and praise the action through which that people has created itself and keeps itself in existenceRead More Death and Disease in Africa Essay3197 Words   |  13 Pagestotal fertility rate (TFR) of 5.2 children per woman, a problem that is not likely to go away anytime soon. In comparison the largest country in the world, China, has a TFR of only 1.8 largely because of their one-child policy and educational programs. Could imposing fertility rates in Africa not only curb the massive population growth they will have in the next 50 years, but also possibly reduce the AIDS population? We will see this discussed below. I decided to write about this topic whenRead MoreAfrican Development And Income Inequalities3098 Words   |  13 Pagescontinent rich in culture, resources, and potential. But when compared to the rest of the world, Africa stands as the poorest continent despite having some of the world’s richest natural resources. Africa has some of the poorest life expectancy, highest HIV/AIDS rates, malnutrition and infant mortality rates in the world (African Development Bank Group, Income Inequality in Africa, 2012, p. 2). It leaves one to question the reason for such disparity within the continent. The following will provide anRead MoreSex Tourism Essay4993 Words   |  20 Pagesvarious types of destinations to lead depending upon the travellers destinations as adult sex tourism, child sex tourism, female sex tourism, and gay/lesbian tourism. These are the other interests of tourism which are bound with in the sex tourism. Among these adult sex touris m is legal and allows in sexual activity with the paid prostitutes who are above 18 years old and the other sex tourism like child sex tourism is completely violated in all the countries and is illegal and non acceptable. Gay/Read MoreBackground Guide Of World Health Organization7133 Words   |  29 Pages Closing Remarks Bibliography Chongqing Seniors Model United Nation A letter from the Secretary-General Dear MUNers, Good day! What I see every time in the MUN, in addition to rules and assemblies, is the youth and enthusiasm of numerous youngsters, the persistence and insistence in the intention of realizing dreams, the organized thinking and the confronted competition. Just like life, MUN has both dissatisfactions and surprises. Myriads of people have experiencedRead MoreFruit Tree Diversity And Fruit Consumption9387 Words   |  38 Pagesand Kaimowitz, 2000; Sunderlin et al., 2000). Of about one billion hungry people globally, 98% live in developing countries. Seventy percent of chronically hungry people are smallholder farmers, 43% of total farmers worldwide are women and 38% of youths in Africa are working in agriculture (Conway and Wilson, 2012; FAO, 2011). For instance, in forest areas of Cameroon, stunting and chronic malnutrition was experienced by 30.3% of children between 24-47 months in the South region and 27.8% in theRead MoreThe Impacts of Mncs in the Economy of Bangladesh14643 Words   |   59 PagesLife Insurance Company ltd. Launched in Bangladesh as a first ever MNC. Since then to today around 100 MNC have been competing in Bangladesh. If we consider the prior period of liberation war, we get launching of a lot of companies in Bangladesh. Among them Standard Chartered bank (BD) ltd, British American Tobacco (BAT) Bangladesh ltd. is most renown. BAT came in East Pakistan (now Bangladesh) in1945.Standarad Chartered Bank came in Bangladesh in 1948.Another business conglomerate Aventis (now SanofiRead MoreFruit Tree Diversity And Fruit Consumption9708 Words   |  39 Pages2000, Ndoye and Kaimowitz, 2000, Sunderlin et al., 2000). Of about one billion hungry people, 98% live in developing countries. Seventy percent of chronically hungry people are smallholder farmers, 43% of total farmers worldwide are women and 38% of youths in Africa are working in agriculture (Conway and Wilson, 2012, FAO, 2011). For instance, in forest areas of Cameroon, stunting and chronic malnutrition was experienced by 30.3% of children between 24-47 months in the South region and 27.8% in theRead MoreAppraisal Techniques of Public Investments and Projects62994 Words   |  252 PagesMinistry of Finance and Economic Planning National Development Planning Directorate Public Investment Technical Team Unit Capacity Building to Support the Rwanda Public Investment Program Investment Appraisal Training Manual for Government Staff Prepared by Sulaiman Kyambadde P.O. Box 1851 Kigali, Rwanda Tel: +250 255114413 (office) October 2011 The purpose of this Training Manual is to help PITT implement the use of international best practices of Investment Appraisal techniques

Taxation Business Acquisitions

Question: Describe about the Taxation for Business Acquisitions. Answer: Discuss whether input tax credits would be available for the following acquisitions: the purchase of books by a bookshop from a publisher In this case, the input tax credit would be available, since the owner of the bookshop has purchased the books for selling the same to the customers. Hence, input tax credit is available in this acquisition, as the selling price does not include GST. the purchase of beef by a hamburger restaurant from a butcher The input tax credits could not be applied for this purchase of beef, as per Paragraph 38-4(1) (b) of the GST supplies act. This is because the beef is extracted from the butcher for consumption of human beings. the purchase of a computer by a doctor for use in preparing his surgerys accounts This is an input tax credit, since the price at which the doctor has purchased the computer already includes GST. the purchase of pipes by a plumber for use in repairing a sewer at a clients home The purchase of pipes could not be categorised under input tax credit, although the purchase includes GST price. This is because using an equipment for the purpose of sewerage is exempted from tax. the purchase of a set of law reports by a solicitor This purchase of law reports could be classified as input tax credit, since it already includes the GST price at the time of purchase. the purchase of shares in a company listed on the ASX by an investor The purchase of shares of an ASX listed company by an investor come under input tax credit. Although, the GST price is not included in purchase, it is financial supply, which is available under input tax credit. the payment of brokerage fees to a stockbroker by a share investor The brokerage fees fall under the financial supply, which is GST free and hence, the input tax credit is applicable in this case. the purchase of a car by an employer used to provide a fringe benefit to an employee This could not be categorised under input tax credit, since an employer has purchased the car to provide fringe benefits to its employee. Fringe benefit tax could not be categorised under input tax credit as per the Australian taxation law. the purchase of a new home unit from a developer by a home owner, and The input tax credit could be applied in case of the purchase of a new home unit according to GST Act (s9-15). This section depicts that input tax credit in Australia could be applied to goods supply and transactions arising out of property or real estate. the payment of fees to an electrician by a lessor of a residential property to repair faulty wiring that a tenant has complained about. This is not an instance, in which input tax credit could be applied, since the fees are paid for repairing the residential property and not for commercial use. Even though there have been no monetary payments as consideration for repairing work, the GST shall be computed on $220. This is due to the fact that under GSTR 2001/6 non monetary considerations are treated at par with monetary consideration in terms of determining GST. Thereby, regular GST rate of 10% shall be applicable for the $220 of soft drink paid to Sam by Ted. Discuss whether any of the following items constitute income: The salary and performance bonus earned by an employee comes under income. The tip falls under the definition of income for taxation purposes. Interest arising from bank deposit is considered as income. The rent received from such a source shall be treated as income. This will not be included as a part of assessable income. Since the points have been received owing to work related travel thereby the same shall not form part of assessable income. The gift will not be considered income as the gift would have been provided even if the person was not employed by the close friend. The proceeds from sale of goodwill shall be treated as income. Such proceeds shall be taken as income. The consideration received by the employee shall be considered as tax free. The reimbursement shall not form part of income. Cash prizes received from winning or competition in a quiz show falls under income. The gambling winnings are not to be included under income. Proceeds from such sale of old furniture are not to be included as income. Such profit shall form part of income and will be subjected to capital gains This shall be included as part of assessable income owing to intention of insurance company to make profit. Such amount can be held as income owing to the fact that the mining company is abstaining from mining for a consideration. The amount received cannot be considered as income. The following holiday shall be considered as income owing to the fact that the holiday package has been received owing to business activities. The return of funds cannot be considered as income. The payment has been made as prize money and thereby falls under income. Capital Gain on Shares sold by a resident Particulars $ Sales of shares in A Co. 6000 Sales of shares in B Co. 6000 12000 Cost price of shares (5000*2) 10000 2000 Discount @ 50% 1000 A. Capital Gain from sale of shares held in A B Co 1000 Sale of shares in C Co. 4000 Cost of shares in C Co. 5000 B. Capital Loss from sale of shares 1000 Net Capital Gain (A-B) NIL Gains on sale of shares are not subject to tax for nonresident individuals unless such shares are deemed to be taxable Australian property (TAP). Unless the shareholders holds excess of 10% of all shares in the company or 50% of market value of assets related to the company can be construed to be Australian Real Property. Particulars Discounted Method Indexation Method Amount (in $) Amount (in $) Amount (in $) Amount (in $) a) Sale of Holiday Home : Consideration of Sales 800,000 800,000.0 Less : Property Cost Base 100,000 148,043.5 Legal Fees related to Sales (Exclusive of GST) 1,100 1,100.0 Commission of Real Estate Agent 9,900 9,900.0 Stamp Duty 2,000 3,033.1 Legal Fees pertaining to Purchase 1,000 1,516.6 Construction Cost of Garage 20,000 134,000 24,448.4 188,041.5 Capital Gain on Sale 666,000 611,958.5 Less : Exemption on Capital Gain @ 50% 333,000 Taxable Capital Gain (A) 333,000 611,958.5 Less : Previous Year Capital Loss 10,000 10,000.0 Net Taxable Capital Gain 323,000 601,958.5 Table: Computations of Taxable Capital G Fred (Source: As created by the author) In case the loss arose from selling of antique vase, such loss cannot be adjusted against the computed capital gain. Answer to question 10: Taxable Value of Fringe Benefit on Car= (Purchase price of car*Statutory Rate*Days of usage)/365 Employee Contribution Computation of Fringe Benefit Taxation on Car Particulars $ Purchase Cost of Car 50,000 Kilometer Travelled 16,000 Statutory Rate based upon Km travelled 20% Days of Usage by Employee 183 Contributions made by the employee 1000 FBT on the Car 4013.699 The Porsche given by his employer shall fall under Car Benefit. Further, the fringe benefit tax as regards to the Porsche shall be applicable in case the Porsche given by Terrys employer tends to be either: a sedan, or has a carrying capacity of less than 1 ton, or Can carry fewer than 9 passengers In this case Terry is provided with a free housing accommodation, it comes under housing benefit. Computation of Fringe Benefit Taxation on Loan Particulars $ A. Loan amount 1,000,000 B. Use of Funds for Income Producing Purposes Exempt (40%) 400,000 C. Amount available for FBT Purposes 600,000 D. Actual Interest Rate 1% E. Benchmark Interest Rate 5.65% F. Actual Interest Paid (C*D) 6000 G. Notional Interest Paid (C*E) 33900 Taxable Value (G-F) 27900 If the interest is payable only at the end of 3 years, which exceeds the time limit for payment every six months, a separate loan has to be arrived at which shall be interest free in respect of the unpaid interest. In case Brian is released from payment of loan a debt waiver fringe benefit shall arise. 3: When payment is received from a company other than in the form of dividend, Capital Gain event takes place when the payment is made. Tonys cost base of shares shall be reduced by $7 for each share in X Co. Therefore, when Tony sells the shares at $ 20 each, the cost base of the shares shall be reduced to $3 (10-7). Thereby, the income for capital gain purposes shall stand as follows: Particulars Number $ Number of shares 1000 Cost of Acquiring shares 10 Received from company 7 Cost base per share 3 overall cost base 3000 Received from sale of shares 20000 Income taxable under capital gain 17000 In case payment made by the company stands at $13 $ Capital Gain arising from payment made the company 3000 Sale proceeds from sales of shares 20000 Income Taxable Under Capital Gain 23000 In case of cancellation of shares there shall be no capital gain on $ 7 per shares as such cost are below $ 10 base price. However, in case of payment made at $13 per shares, total taxable income under capital gain shall stand at $3000. Under section 44 of the ITA Act, the dividends declared and subsequently provided by a company tend to be included in the assessable income of the shareholders. Further, the dividends that are to be applied in Dividend Reinvestment Plans are to be included under the assessable income. Further, Sandy because of being a resident is required to disclose such incomes under their income tax returns. Under Regulation 11(2), ABC Co is required to furnish details as regards to dividends exceeding $100 paid to a single recipient shareholder. The total dividend paid to Sandy does not exceed $100. Thereby, the details regarding name, address and amount of dividend paid by her are not to be included in disclosure statements by ABC Co. Therefore, the $100 received by Sandy as dividend and which were subsequently applied towards ABCs dividend reinvestment plan are to be treated under assessable income. References and Bibliography: Asic.gov.au. (2016). Cancellation of shares | ASIC - Australian Securities and Investments Commission. [online] Available at: https://asic.gov.au/for-business/running-a-company/shares/cancellation-of-shares/ [Accessed 20 Oct. 2016]. Ato.gov.au. (2016). Capital gains on Australian assets. [online] Available at: https://www.ato.gov.au/Individuals/International-tax-for-individuals/Investing-in-Australia/Capital-gains-on-Australian-assets/ [Accessed 20 Oct. 2016]. Ato.gov.au. (2016). CGT on foreign residents, temporary residents and changing residency. [online] Available at: https://www.ato.gov.au/General/Capital-gains-tax/In-detail/International-issues/CGT-on-foreign-residents,-temporary-residents-and-changing-residency/ [Accessed 20 Oct. 2016]. Ato.gov.au. (2016). Home page. [online] Available at: https://www.ato.gov.au/ [Accessed 20 Oct. 2016]. Austlii.edu.au. (2016). INCOME TAX ASSESSMENT ACT 1997. [online] Available at: https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/ [Accessed 20 Oct. 2016]. Law.ato.gov.au. (2016). CR 2013/68 - Income tax: cancellation of shares in Tower Limited (As at 4 September 2013). [online] Available at: https://law.ato.gov.au/atolaw/view.htm?docid=CLR/CR201368/NAT/ATO/00001 [Accessed 20 Oct. 2016]. Lowtax.net. (2016). Lowtax - Global Tax Business Portal | Related Information - Individual Non-Resident Taxation in Australia. [online] Available at: https://www.lowtax.net/information/australia/australia-individual-non-resident-taxation.html [Accessed 20 Oct. 2016].

Raisin In The Sun And Dreams Essays - English-language Films

Raisin In The Sun And Dreams Dreams are vital to the life of every person. Without dreams, there is nothing to plan or look forward to; therefore, no reason to live. The Younger family in A Raisin In The Sun by Lorraine Hansberry has many dreams for the future that a $10,000 insurance check guarantees them. I also have dreams and hopes for my future, college, a job, and a family are all things that I want to have, some day. Due to Walter Younger's death, his widow, Lena Younger, receives a $10,000 insurance check. Lena's dream is to own her own two story house. She takes the money and uses some of it to put a down payment on a nice little house in an all white neighborhood. This causes some problems and conflicts, but in the end, Lena's dream is fulfilled and she gets the home that she and her deceased husband always wanted. Her son, Walter Younger Jr., also has great plans for that money, even though it isn't really his. He wanted to invest into buying a liquor store with two buddies. Lena let him have $3,500 to do what he liked with and another $3,000 to put in a savings account for his sister. Instead, he puts all of it into the liquor store. Then he discovers that one of his "friends" took off with the money, all of it. His dream of providing a better life for his family is shattered. Lena also plans to help her daughter, Beneatha, get an education so that she can fulfill her dream of becoming a doctor. Bennie's dream is not really taken seriously by anyone since black doctors are unheard of, much less a female black doctor. Still, her mother believed in Bennie and supported her by giving her $3,000 of her check by way of having Walter Jr. put it in the bank for her. Unfortunately, he put it all into his dream instead and lost her future along with his. Ruth's only wish was for everyone to be happy and for her life to be peaceful. In a way, her dream came true because in the end, everybody was satisfied and excited about moving into their new home. Travis only wanted to have fun and play. His childhood innocence protected him from the problems that effected the other members of his family. Like the Younger family, I have dreams for my future. After I graduate from high school, I plan to go on to college and major in Psychology. I also plan to work while I am in college to pay for my education. After I get my degree, I hope to get a job at a hospital or clinic and help the mentally ill. Once I am established in my work, I would like to get married, if I haven't already, and have a few kids. If one or all of my dreams don't come true, the effect could be quite detrimental to me. So, dreams are very important to a person's well being. If their dreams are not fulfilled, the effects could be disastrous.