Taxation Indirect Sources and Resident

Question: Describe about the Taxation for Indirect Sources and Resident. Answer: 1:-Tax Consequences of Mary Jackson:- Mary Jackson is assumed to be an Australian resident and all her incomes, earned from direct or indirect sources within or outside Australia are assessable under Australian Taxation Act. Mary is an employee under Elite Retail and ordinary source of income is mainly the salary and other allowances, paid by her employee (Anthoine 2013). Apart from the salary and allowances, her employee provides her other benefits also. Benefits, provided by the employee, are also taxable for the individual taxpayer. However, some of the benefits are not considered as assessable income and she can claim deductions against some of the deductions and allowances (Arthur 2016). The tax consequences of Mary Jackson for the salary, allowances and benefits, received by her, are discussed below: 1) The annual salary of Mary is fully taxable. 2) The expenses for transfer of furniture, paid by her employer, are taxable also. However, she cannot claim any deduction for the actual expenses, incurred for transferring the furniture (Baos-Caballero et al. 2014). 3) Elite Retail has given the laptop and mobile phone to Mary for work purpose. The costs of these items will not be considered as taxable for Sharon. 4) The telephone bill of Mary, paid by her employer, will be considered as fringe benefit for Mary and should be included in her taxable income. She can claim deduction for the 50% of the telephone bill, as 50% of the telephone usage was work related (Bull 2014). 5) The car was provided to Mary for work purpose. Therefore, it will not be considered for taxable income and any deductions will not be entitled to Mary for the car expenses also. 6) The allowance, received by Mary, for covering professional subscription is an assessable income. However, she can claim deduction for the actual payment, made for professional subscription (Burkhauser et al. 2015). 7) The loan, given at lower interest rate by the employer, is a fringe benefit. In this case, Mary has taken loan from her employer at lower rate. Therefore, the difference between the actual interest and interest, payable at benchmark rate, is assessable for taxation of Mary. However, she can claim deduction on the actual interest on the loan, as the loan was used for financing new property (Danis et al. 2014). Tax Consequences for Elite Retails:- Being an employer, Elite Retails can claim deductions for the expenses, incurred for the employees and other benefits, provided to the employees (Headey et al. 2012). However, the expenses should be claim for deductions under different sections as per the nature of the expenses. The details of allowable deductions are discussed below: 1) Salaries wages, paid by any employer, is deductible as work related expenses for taxation purpose. The company can claim deduction for Marys annual salary as work related expense from the taxable income (Taylor and Richardson 2012). 2) The expenses, paid by the company, for transfer of Marys Furniture is a living away from home allowance fringe benefit, which is paid to employees for the additional expenses, incurred in case of transfer. The company is entitled to claim this expense as a fringe benefit (Hung et al. 2013). 3) Expenses, incurred for entertainment, is not considered for deductions in case of the companies. However, in some scenarios, the companies can claim deduction for the entertainment expenses, incurred for clients, as entertainment fringe benefits (Tauringana and Adjapong Afrifa 2013). If Mary incurred the entertainment allowance entirely for the clients and fulfilled the conditions, required for entertainment fringe benefits, then, the company can claim deduction for such allowances (Jiang and Junmin 2015). 4) The costs of laptop and mobile phone provided to Mary, can be claimed by the company as work related expenses. 5) The phone bill, paid on behalf of Mary, is an expense payment fringe benefit. The company can claim this benefit fully. 6) The company can claim deduction against the expenses, incurred for the car, provided to the employee for her private or employment purpose. However, the company can claim for the operating or running expenses of the car only (Kiyotaki and Moore 2012). In the case study, no such expenses are mentioned. Hence, in this case, the company will be allowed deduction for the depreciation on the car as car expenses. 7) The allowance, paid to Mary for covering professional subscription, can be claimed as deduction under residual fringe benefit. 8) If the employer provides loan to employer at lower rate in comparison to benchmark interest rate, then it will be considered as loan fringe benefit. In this case, Elite Retail can claim deduction for the loan, provided to Mary also as loan fringe benefit (Taylor and Richardson 2013). 2:- Net Capital Profit under Normal Circumstances:- Scott is deemed a resident of Australia who is not involved in real estate trading. For this reason, the land and thee buildings are deemed his personal possession other than the trading stocks. The capital gain or loss generated from sale of Scotts building, this is computed based on the below mentioned aspects: The land was purchased before the date of 20 September 1985. For this reason, it can be considered to be a pre CGT asset as well as the lands sale will remain exempted under the taxation regulations of CGT (Krever and Mellor 2016). The building was constructed after the date 20 September 1985 and for the reason it must be considered as asset under post CGT asset. This will be computed based on the proportionate price of selling of just the building. Considering this, the buildings price of selling is deemed to be $320000 [$800000 x $60000/($60000+$90000)]. For the reason that the building was constructed before the year 20 September 1999, the buildings cost base might be determined in account to the indexation technique. Conversely, considering Scott as an individual it can be stated that he can be capable to apply discounted technique for computation of net CGT (Rognlie 2016). In this scenario, he must compute CGT under the two methods and chosen technique, this will result in decreased amount of tax. In consideration to the aforementioned aspects, the net capital loss or gain on the rental property sale that is computed under: Name of Taxpayer : Scott Type : Individual Calculation of Net Capital Gain/Loss for the period ending on 30th June,2016 Discounted Method Indexation Method Particulars Amount Amount Amount Amount $ $ $ $ a) Sale of Holiday Home : Sales Consideration 320000 320000 Less : Cost Base of the Property 60000 97055 Capital Gain on Sale 260000 222945.4 Less : 50% Exemption on Capital Gain 130000 Taxable Capital Gain (A) 130000 222945 Considering the above table, it is observed that Fred needs to pay decreased tax if he implements discounted technique. For this reason, the net capital gain of Freds rental property sales for the recent year s observed to be $130000. Net Capital Profit under Alternative Solution 1:- In case Scott decides to sell its property at a decreased price to his daughter, then the consideration of the sales for the purpose of taxation will be realized based on the acquired propertys value within market. Considering that, the property was decided to be sold at an auction, for this reason, the selling price on auction can be observed to remain under the buildings market price (Plummer 2016). In such scenario, the property sales net capital profit to his daughter will remain identical as above. Reference List Anthoine, R. ed., 2013.Tax incentives for private investment in developing countries. Springer Science Business Media. Arthur, G., 2016. Tax files: Taxation duties of executors.Bulletin (Law Society of South Australia),38(2), p.28. Baos-Caballero, S., Garca-Teruel, P.J. and Martnez-Solano, P., 2014. Working capital management, corporate performance, and financial constraints.Journal of Business Research,67(3), pp.332-338. Bull, R.J., 2014.Accounting in business. Butterworth-Heinemann. Burkhauser, R.V., Hahn, M.H. and Wilkins, R., 2015. Measuring top incomes using tax record data: A cautionary tale from Australia.The Journal of Economic Inequality,13(2), pp.181-205. Danis, A., Rettl, D.A. and Whited, T.M., 2014. Refinancing, profitability, and capital structure.Journal of Financial Economics,114(3), pp.424-443. Headey, B., Krause, P., Wagner, G. and Joint, O.E.C.D., 2012. Poverty redefined as low consumption and low wealth, not just low income: psychological consequences in Australia and Germany.Counting the Poor. New Thinking about European Poverty Measures and Lessons for the United States. International Policy Exchange Series. Oxford.[im Erscheinen]. Hung, W.S., Chen, H.C., Chung, Y.C., Li, R.K. and Tsai, C.H., 2013. Application of Profit Level Analysis to Verify Product Mix Impacts on Net Profit Changes.International Journal of Academic Research in Economics and Management Sciences,2(1), p.224. JIANG, X. and Junmin, W.U., 2015. Discussion on the Difference Between the Business Model and Profit Model.International Business and Management,10(2), pp.16-21. Kiyotaki, N. and Moore, J., 2012.Liquidity, business cycles, and monetary policy(No. w17934). National Bureau of Economic Research. Krever, R. and Mellor, P., 2016. Australia, GAARsA Key Element of Tax Systems in the Post-BEPS Tax World.GAARsA Key Element of Tax Systems in the Post-BEPS Tax World (Amsterdam: IBFD, 2016), pp.45-64. Plummer, W., 2016. Tax consolidation update: Still grappling with these rules?.Tax Specialist,19(5), p.209. Rognlie, M., 2016. Deciphering the Fall and Rise in the Net Capital Share: Accumulation or Scarcity?.Brookings papers on economic activity,2015(1), pp.1-69. Tauringana, V. and Adjapong Afrifa, G., 2013. The relative importance of working capital management and its components to SMEs' profitability.Journal of Small Business and Enterprise Development,20(3), pp.453-469. Taylor, G. and Richardson, G., 2012. International corporate tax avoidance practices: evidence from Australian firms.The International Journal of Accounting,47(4), pp.469-496. Taylor, G. and Richardson, G., 2013. The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms.Journal of International Accounting, Auditing and Taxation,22(1), pp.12-25.

Cultural Conservation Essay Example For Students

Cultural Conservation Essay One problem with Cultural Conservation Essay: To put it simply, and its not a problems that only conservatives very often confuse (or conflate ethics and aesthetics. When Gertrude Himmererfarf lambastes out (as she perceives it) amoral, sexually deviant and polymorpously perverse culture she is primarily responding to something that she finds culturally foreign and aesthetically threatening. I agree with her that values are oftentimes a good thing, but only when they are born of an ethical and pragmatic perspective, not an aesthetic one. The conservatives want a seemingly neat and compartment society wherein stable appearances are maintained and archaic cultural archetypes are adhered to religiously. I grew up in a world of cultural archetypes. I grew up with white businessmen going to office buildings while their wives stayed at home and their kids went to school. or , more accurately, I grew up with alcoholic, adulterous business men who lives culturally insular lives while their wives took sedatives and smoked cigarettes and vented their frustrations on there kids, and these same kids took reams of drugs, got abortions, drove drunk, and victimized the weaklings. I grew up in what most conservatives would consider a utopia; lots of money, prestige, cultural cohesion, and good conservative values. But their values were in fact aesthetics, and maintaining these aesthetics ruled and ruined their lives. Almost everyone in this suburban bourgeoisie system hated their lives, but because they had been brought up to worship aesthetic myths they felt that to question them was an admission of personal failure. What are these myths? theyre old and platitudinal but Ill trot on them again: thats money makes you happy, that society is right and that poverty is bad, that maintaining convention in every aspect of your life is the ultimate good, that aberrance from these ideas is sin. ect. Im not going to say that the polar opposites of the clich;s is true, that would be one of the failings of the radical left. I believe that for the most part these criteria are irrelevant. Money can make life easier, but it also can make life miserable. Poverty can be bad but it can also be fine. Convention has some good points and some bad points. What it all comes down to is flexibility that should allow for the well being of the individual without compromising the rights of other individuals. When conservatives trot out their litany of evils-homosexuality, single parent families, multiculturalism, ect. Im always asking why?. If people are happy being gay then whets wrong with that? it may be a lifestyle thats aesthetically different from what weve been brought up with, but so what? and single parent families? better a loving single parent family than a conventional family wherein the parents hate each other and the father is a demagogue. One reason that we have such a wide variety of alternative lifestyles is that the conventional lifestyles that the conservatives champion are often quite flawed and restrictive. Restrictive mores can be terrific when applied to peoples violent impulses, but restrictiveness is terribly unhealthy when its used to get people to conform to arbitrate social archetypes. This restrictiveness can make people feel inadequate and inferior and it needs to be done away with. If someones gay, let them be gay. If your son wants to marry a black woman (or white or yellow or Muslim) then let the,. We need to love each other and support each other even if we choose to live in alternatives but harmless ways. Obviously if your son is a rapist or a wifebeater or a child molester then you need to question your support of his actions and values. Im not championing a retreat for responsibility. PRO-GAY MARRIAGE IN AMERICA Essay I believe that personal and social well being is built upon and foundation of hard work, loyalty, honesty, diligence, respect, tolerance, and other good values. But it doesnt matter what the cultural manifestation of the values looks like. It can be straight or gay or male or female or black or white or anything as long as its respectful and makes the practitioner feel well. So my advise to cultural conservatives (and others) would be to cultivate an approach to values based on principles rather than aesthetics. I would also like to say that any pronouncements on the values of others, especially pronouncements veering into the pre-scriptive realm, need to be cautious, pragmatic, logical and not just the typically hateful and reactionary vacuities that weve grown so accustomed to. .

Yoga Teachers Reveal Their Tips For Everyday Mindfulness

Yoga Teachers Reveal Their Tips For Everyday Mindfulness ​ With so many distractions occupying our every thought these days, it's hard to concentrate on just one thing at a time or to even clear our minds at all, which is why mindfulness awareness is so invaluable. It's important to make some time for ourselves and to find stillness in our mindswithin a chaotic world, but it can be difficult to know where to start. We asked the below yoga teachers what their top tip would be for bringing mindfulness into everyday life. This list of expert tips is the perfect place to start for carrying out small but effective methods into your everyday routine which you can start implementing today.These tips are particularly great if you're a student and you're struggling concentrating on that exam revision or coping with University stress. Enjoy some well-deserved 'you' time! Taylor Harkness... a former paramedic now aiming to unite others through yoga and optimistic neuropsychology "Yogis' talk a lot about being mindful, and for good reason. It's so easy to get sucked out of the present, especially with our constant bombardment of stimulation these days. The human brain has a finite amount of cerebral capacity, and is estimated to be roughly equivalent to 56 bits of information per second. This is why it's very hard to focus on two people talking at once and nearly impossible to focus on three. Whenever I feel myselfspiralling, it's usually because I've lost my sense ofthe present -I'm either stressed about the future, concerned with the past or simply distracted. One of the best tips that I've come to live by is this: become more mindful by making it a habit and a routine to disconnect from technology during activities. For example, when you're having a conversation, practice not looking at your phone, tv, or computer. Instead, try noticing the color of the person's eyes, or the way that they smile. When eating a meal, focus on the aromas and flavors of the food and silence your cell phone. Stop multitasking and instead, do whatever you're currently doing one hundred percent. It takes time and practicebut it eventually becomes second nature. Less reliance upon and distraction by technology means more cerebral capacity for the present moment. Begin paying more attention to the things around you and watch how it permeates into the rest of your life." www.taylorharkness.comStephanie Spence... writer, adventurer,yoga teacher and screenwriter from California "Stay in the present moment, that's where power is. This is a skill that can be learned. Practice brings rewards. Build your appreciation muscle. What you focus on magnifies, so train yourself to focus on the good things in your life. Embrace your emotions! When you don't feel good, your emotions are letting you know that you are not aligned with joy and abundance, so stop the train of thoughts that brought you to this point and accept yourself and everything around you exactly as they are at this moment."Allie Flavio... born and raised Florida girl who loves the ocean, outdoors and all types of adventure "Gratitude Movement. A gratitude practice is a wonderful way to stay grounded, connected and humbled in times of stress. By recognizing the simple, yet profoundly incredible aspects of our lives, we can truly appreciate the rest of the madness. Wondering how to do this? Start a gratitude practice. Write down three things you're grateful for every damn day. Keep it simple, keep it light, keep it fun. It can literally be anything - your cup of coffee, the comfortable bed you sleep in, your outfit, your family and friends, the food you ate...truly, everything is fair game. A movement practice can also be anything, so long as you move, breathe, and feel yourself come alive. Whether you walk, run, do yoga, dance, rock climb, or swim, there's no wrong way to move. The only requirement is that you connect to you, your beautiful self, and the miracle that your body is! Just like the above practice - keep it simple, enjoy it, don't put too much pressure on it. Just move andmove every damn day!"www.thejourneyjunkie.comRandi Ragan... holistic wellbeing expert and speaker, mindfulness teacher, ceremonial guide and green living entrepreneur "I would urge young people to simply try and find moments they can build into each and every day, that allows them to pause, step back, center themselves and focus on their breathing to turn this pause into a sacred ritual of self-care that provides a bubble of uninterrupted, quiet focus. They don't have to be thinking of anything in particular in fact, to NOT think of anything but the present moment is the goal. Do this by becoming aware of how their breath feels, how their skin feels, how the air around them feels; what sounds they hear; to close their eyes and simply BE without ANY kind of distraction (here's looking at you technology!). I like to work the sacred number 108 into these pause rituals'. (108 is the number of mala beads on a Buddhist prayer necklace. It shows up in Yoga texts and ancient Hindu scriptures as well). Take 108 steps in a mindful walk, breath and meditate for 108 breaths or 1 minute and 8 seconds, count to 108 while listening to bird sounds, take your pause ritual at 1:08 pm every day, spend 1 hour and 8 minutes writing in your journal every week literally you can apply this number to anything that you want to set aside and make sacred as YOUR time to be mindful. The more the Pause Ritual is practiced, the more one appreciates its power, and the power to radically alter the way we live our lives on a daily basis. This is Mindfulness In Action!"www.randiragan.comAdam Husler... bringing something a little different to the yoga-mix A photo posted by Adam Husler (@adamhusler) on Jul 23, 2016 at 8:53am PDT [tcb-script async="" defer="" src="//platform.instagram.com/en_US/embeds.js"][/tcb-script] A photo posted by Adam Husler (@adamhusler) on Jul 20, 2016 at 5:31am PDT [tcb-script async="" defer="" src="//platform.instagram.com/en_US/embeds.js"][/tcb-script] "Take 5 to 10 minutes in the morning to simply sit. Keep with the back of your body long, the front of your body open and spend some time bearing witness to you breath. Don't have any expectations, don't look of an elated feeling or a journey in your head, but simply spend some time trying to find calm. Whenever your mind starts to wander to the future or past, return back to the object of your focus; your breath. It can be as simple as that."www.adamhusleryoga.comSarah Highfield... London-based yoga teacher with a passion for achieving the miraculous work-life balance "Try to remain present; yoga takes us into the present moment, it's the only place where life really exists. We spend far too much time thinking about the past or feeling anxious about the future. Stay focused during your practice, move with your breath and the rest will follow."www.sarahhighfield.comGwen Lawrence... yoga instructor andfounder of Power Yoga For Sports program "Learn diaphragmatic breathing. Simply learning to breath in and out through your nose only, utilizing the bodies natural filtration system (the nose) as well, the nose is built to warm or cool the entering air appropriately for full effectiveness for the body. Adding to that, diaphragmatic breathing means breathing in and out through the nose and deep down into the belly not shallow chest breathing. When you breathe this way as opposed to through the mouth and in the chest you shut off the bodies fight or flight response mechanism and can quickly calm the body, mind and reduce stress, fear and anxiety. Of course there are many simple techniques you can do, but this is the gold standard user friendly one to pick no matter where you are or what situation you find yourself in."www.gwenlawrence.comMeadow DeVor... author, yoga teacher, master life coach and founder of Yoga Church "My best tip is to remember to breathe. Our breath is always available as an anchor to ground us and to help us feel connected to the present moment. Take 3 deep breaths on purpose. It's the quickest way to change your state."www.meadowdevor.comKatarina Rayburn... London-based Dynamic Vinyasayoga teacher and practicesDharma yoga herself "My top tip for bringing mindfulness into everyday life would 100% be to practice yoga regularly but I appreciate that isn't realistic for everyone. So if that's the case then I'd say give yourself at least 10 minutes in the day where you are completely removed from any distractions, any technology and allow yourself to switch off, cultivating a more internal focus. Starting to notice your breath, linking the body and the mind, which is what we aim to achieve from a yoga practice. If you can get outside in the fresh air, even better! Removing all the clutter and just getting back to basics, it helps me to appreciate the simple things. It's so important to give your mind and body conscious rest, whether it's in Savasana or just sat alone in a park."www.katarinarayburnyoga.comCalli Popham... specialises in teaching yoga inversions in a playful and accessible way A photo posted by Calli Cat (@calliyoga) on Aug 3, 2016 at 2:28am PDT [tcb-script async="" defer="" src="//platform.instagram.com/en_US/embeds.js"][/tcb-script] A photo posted by Calli Cat (@calliyoga) on Jul 7, 2016 at 3:17am PDT [tcb-script async="" defer="" src="//platform.instagram.com/en_US/embeds.js"][/tcb-script] "Start to write a gratitude list. Every single day, take a moment first thing in the morning to write down at least 10 things that you are grateful for and why. The more we can reflect on the every day things we are grateful for, the more positive and happy we feel and the more wonderful things we welcome in. You can also start to add in things that you would like to manifest, and write them down as if they have already happened, say thank you and then watch the magic happen!"www.calliyoga.co.ukSoul Analyse... online communitybuilt to remind you of who you are and help you gain clarity in an overloaded world ​ "Present Moment Awareness The mind can be one of the biggest distractions when it comes to studying; you might sit down to work on an important project and suddenly your mind is wandering elsewhere, which leaves little room for productivity and concentration. Dwelling on the past and worrying about the future tend to be the biggest culprits of mind-wandering, so the best way to prevent your mind from straying is to bring your attention to the here and now. Breathing exercises are a great way to stay present, and you can try this method anytime you notice your mind wandering: Sitting in a comfortable position, focus your awareness on your breath don't try to change your breathing in any way, just simply observe. Feel the air as it flows into your body as you inhale, and listen to it as it leaves your body as you exhale. This helps to shift your attention from the mind and onto whatever is happening right now. Living in the present moment has many incredible benefits; when we are in a heightened state of awareness, our concentration increases and we are less likely to be distracted by intrusive thoughts. As a result, we experience increased peace, calm and happiness in our lives." www.soulanalyse.comKelly Brooks... trying to change the perspective of yoga, making it fun and accessible to everyone "Move your body, feel alive, breathe. The breath is so important for mindfulness. When you start to feel stressed out and like you have too much to do and you don't know where to start focus back on your breathing, "sit upright" I know our mothers told us that all the time as children but when we are slouching it's stopping us from breathing effectively. Long deep breath in and a long deep breath out, drop your tongue to the lower palate and relax the face and jaw. Just 5 deep breathes can make a difference when you are feeling overwhelmed. Another tip is to try and find something positive in every situation, life is out of our control and sometimes things don't go to plan. Staying present in each moment, allowing the emotions to come and go will help." www.kellybrooksyoga.comNatasha Sherikhora... finding inner peace to cultivate mindfulness, strength and flexibility in your body and mind "Yoga and mindfulness provides opportunity to de-stress, relax and to better cope with the stresses that are involved with being a student. During the busy periods of exams it feels impossible to squeeze anything else in your schedule, that's why it's so important to find some time for yourself in order to allow your mind to clear and to help your body to release the tension that you are constantly accumulating due to the stress. Start your morning with 10-15 minutes of easy meditation and your favourite physical exercises. You can even start in a bed, laying down with your spine straight, knees bent, right palm on the heart centre, left palm is on your belly. Alternatively sit tall on the chair or on the floor with you legs crossed, crown of the head reaches up, chin is parallel to the floor. Close your eyes and try to focus on the breath, observe all the sensations associated with the breath - your belly rises, chest expands, air goes in and out through your nostrils. Try to deepen your breath and pay special attention to lengthening your exhalation. These long soothing exhales are your best friend in every stressful situation, use it any time you need to focus and calm down. Don't underestimate the power of the breath, really soon you will notice the benefits even at the beginning it may feel like waist of time :) A few rounds of San Salutations, gentle stretching, a short run or dancing to your favourite song helps to improve blood flow, releasesendorphins and improves your mood for the day ahead! With all the classes, homework, exams, parents' expectations and jobs outside of school you are constantly under pressure. It's easy to lose your focus, to forget the purpose and to loose motivation. Stay present, don't compare yourself with anyone else, focus on the positive sides of the process and most be patient with yourself"www.soluckysogreen.comRachel Scott... artistic educator, romantic adventurer and yoga nerd "Being a student can be stressful! Juggling deadlines, workloads, and extracurricular activities can lead to anxiety and burn out. Mindfulness is a wonderful tool for reducing stress while increasing focus. One of my favourite mindfulness techniques is also the simplest: counting the breath. Best of all, you can do it wherever you are: in the library, seated before a test, or even during a lecture. - Sit comfortably with a tall spine. - Begin to count your breath: inhale for a count of four, and exhale for a count of four. - Continue to inhale and exhale slowly and evenly. - Repeat 5-10 times. Even just 5-10 repetitions will help to calm the body and still the busy-ness of the mind. If you have the time, extend the length of this practice to five minutes for a soothing and effective meditation. This simple exercise is a gem: slowing the breath pacifies the nervous system, while counting the breath helps to focus and clear the mind."www.rachelyoga.comKate Watson... Co-founder of NEUlotus, a multi-use yoga prop to help with alignment and support "Alignment in mindfulness and breath. When we talk about mindfulness and presence, the first thing we discuss is breath. How should you breathe to create a sense of relaxation in the body and mind? Diaphragmatic breathing drops our body out of the fight or flight' body response and into the parasympathetic nervous system, and this is where we need to be to relax! Our fight or flight' response is where we are mostly living these days and it is nearly impossible to relax in this state. Excess weight, stress, insomnia, addiction and a lack of concentration are all side effects of being in this fight or flight' state. This is where the breath can help change the bodies health, Pranayama. To begin a good Pranayama practice, find a comfortable position where your body can be in neutral, this will allow your diaphragm the proper space to expand and drop with the opening of your ribcage. Breathe deep and wide into your ribcage and exhale completely until the last stale air of your lungs exits the body. Repeat this breathe in through your nose and out through your mouth until you soften. Really take the time to concentrate on visualizing the breathe moving in and out of the body. Do you feel the softness and the ease? This is presence. This is alignment and mindfulness. Enjoy."

Tornado Dangers and Quick Safety Tips

Tornado Dangers and Quick Safety Tips Perhaps one of the most feared weather anomalies is the tornado. The unpredictability of a tornado produces terror in many families. Some people are so afraid they develop a phobia called lilapsophobia. A large part of this fear stems from the fact that tornadoes can develop with little warning and are extremely violent.   Tornadoes Cause Damage in Three Ways Strong Winds:  The strong winds of a tornado can rip just about anything off of the ground including trees, vehicles, and even houses. The winds inside of tornadoes travel at over 310 miles per hour. Even weak tornadoes can pull shingles and siding off of houses.Debris:  The second damaging effect of tornadoes is actually from the debris that the storm picks up. People have been buried alive by houses or mud picked up and then dropped by a tornado. Smaller objects become damaging projectiles when thrown by tornadoes. One tornado took a child’s bicycle and wrapped it around a tree!Hail and Lightning:  It is not only the wind that causes damage in a tornado, but also the hail and lightning that the storm produces. Large hailstones can damage cars and injure people, and lighting can cause fires and electrical problems. The Environment Suffers From Tornadoes Tornadoes produce devastating effects on the environment. They can uproot trees, cause mass migrations of animals, and destroy the habitats of local wildlife. Family Safety During a Tornado If there is a tornado approaching, what safety measures should you take? First, it is important to realize that there is no specific way to know if a storm is going to produce a tornado. Meteorologists have developed warning systems that tell them if a storm is capable of producing a tornado.   During severe weather, have a weather radio on.  They are relatively inexpensive and could save your life. If you hear the announcer say there is a tornado watch, that means the conditions are correct for forming a tornado. A tornado warning means a tornado has been spotted. If you hear a tornado warning, you may be in danger! If You Hear a Tornado Warning... First, find shelter in the lowest possible place, such as a basement. If your home does not have a basement, go to the innermost room. Stay clear of windows or anything heavy like furniture or appliances. A bathroom is a good location. Take your battery-powered weather radio to your shelter and turn it on. Kneel on the floor and cover your head with your hands. This is the best position to be in to avoid damage during a tornado. Should you be caught out in the open with a tornado approaching, do not try to outrun the storm. Find a low lying spot such as a ravine and crouch down with your arms over your head. Because tornadoes are so unpredictable, you are in much more danger if you try to outrun them. While tornadoes cause much damage in the areas where they hit, one good thing about tornadoes is that the area they damage is relatively small. If you take a few safety precautions, you have the best chance of making it through a dangerous tornado. Resources and Further Reading The Weather Watchers Library: Tornadoes by Dean GalianoTornado Alert! By Wendy Scavuzzo   Edited by Tiffany Means

A Communication Media Approach towards Marketing Essay

A Communication Media Approach towards Marketing - Essay Example From this study it is clear that most often the already existing patients constitute an accessible potential for generating additional business. Email newsletters not only allow the healthcare organizations to stay frequently in touch with their customers, but also allow them to keep their customers continually apprised of the availability of new procedures, latest developments taking place in specific fields and specialties, important events, available equipments and varied helpful promotional activities. The already existing patients are often more likely to subscribe to the additional services offered by a healthcare organization, provided they take the care to inform them and communicate with them. Hence, email newsletters are a great means of sharing ideas with the customers.This paper declares that email newsletters are an effective means of communication between the customers and healthcare services providers. They not only prove to be cost effective and efficient in the long run, but allow the service providers to customize their marketing approach, while taking into consideration the health records of the existing customers, available with them. They also allow the service providers to provide links to their central website, which can be used by the customers to access additional information and reassurances if and when required by them.  In an E-commerce approach to healthcare marketing, it is essential to seek and retain customer confidence,... They can choose to subscribe to the newsletters published by the healthcare organizations by simply sharing their email address and ticking the box provided on the websites or the regular paperwork of these organizations (Blumberg, 2005). Anytime, the customers can unsubscribe these newsletters by visiting the oft provided link (Blumberg, 2005). So email newsletters allow the patients to access information, as and when they want. Effectiveness Email newsletters are an effective means of communication between the customers and healthcare services providers. They not only prove to be cost effective and efficient in the long run, but allow the service providers to customize their marketing approach, while taking into consideration the health records of the existing customers, available with them. They also allow the service providers to provide links to their central website, which can be used by the customers to access additional information and reassurances if and when required by the m (Blumberg, 2005). Confidentiality However, care needs to be taken to protect the privacy and confidentiality of the customers while using email newsletters to communicate with them. In an E-commerce approach to healthcare marketing, it is essential to seek and retain customer confidence (McFadyen, 2008). Any inability to safeguard customer confidentiality and privacy may lead to repercussions that may prove to be counterproductive to the business interests of an organization in the long run. It’s Different The suggested mode of conducting marketing communication differs in many ways to the other modes of communication. First and foremost it is quick and cost efficient. Besides, to a great extent it takes the customer consent and preferences into

MAcro R Assignment Example | Topics and Well Written Essays - 750 words

MAcro R - Assignment Example National Statistics charged with the mandate of reporting the rate of unemployment in United Kingdom reports that; the mean rate of the unemployment rate is 7.70 percent from the period of the year 1971 until 2013. The greatest unemployment rate was 12.0 percent reported on May 1984, and the lowest rate of the unemployment was 3.4 percent reported in November 1973 (Trading Economics 2013). In the United Kingdom, the calculation of the unemployment rate measures the number of persons actively searching for an occupation as a percentage of the entire workforce (National Statistics 2013). Moreover, National Statistics reported that there were 2.89 million of unemployed people in UK down from 18.000 reported on March to May 2013. These statistics clearly indicates that the unemployment rate has been declining day by day in United Kingdom. This is as a result of the government effort through which it established policies intended to succumb unemployment among other issues affecting UK eco nomy. From the use of Microeconomic principles, there may be a host of causes of unemployment in UK. ... The main reasons for frictional employment in U.K are because information is not always perfect and it always takes time for people to find work. The next common form of unemployment is the structural unemployment, which occurs due to a mismatch of skills in the labour market. There are three main reasons for this form of unemployment namely occupational immobility, geographical immobility and technological change. Occupational immobility refers to the difficulties in learning new skills applicable to a new industry. Many people fail to access information relevant in assisting them gain a competitive advantage in the job market. With the changes that occur everyday in organizations the job market continues to become more demanding, unfortunately many unemployed people either lack the knowledge of what they need to get the jobs or lack the finances to advance their skills. Geographical immobility that refers to the difficulty of working in certain areas because of issues of transport and movement is another common cause of unemployment. For example, there may be job in London, but accommodation and living conditions compared to the place one lives may be difficult to afford. For other people, it is difficult to leave their families in search for employment. Change in technology may also lead to unemployment. This is so because firm can lay off some of its labour force since it is possible to perform a similar amount of work with the help of technology and maintain a smaller work force. Changes in the economy are also likely to lead to unemployment as some firm may have to close down after economic changes make it impossible for them to continue operating (Snower 1997) Other causes of unemployment are when people

Informational Interviewing Project Questions Essay

Informational Interviewing Project Questions - Essay Example 8. An event organizer always has a backup plan in case the original plan does not work out. Do you always have a backup plan? Can you please kindly give an example whereby such a backup plan saved you from eminent embarrassment? 9. How do you deal with disgruntled clients who feel that you did not organize the event to their liking, for example, a bride who feels that her wedding organization is appalling? How would you respond and in what ways would you address the issues? 10. One of the essential factors in event organizing is taking into consideration the needs and wants of the client. In your experience as an event’s organizer, what are some of the extravagant requests that a client asked for and how did you meet them? 11. The event organizing industry is growing tremendously. What are the qualities that set your organization apart from the rest? In addition, what other services do you offer, which make your clients prefer your firm to the rest? 12. Marketing is necessary for any company wishing to cut a niche in any field (Donovan & Henley, 2010). What mode of marketing do you use and what strategies and policies are you or have you implemented to ensure that your firm is well known? 13. The location of the event is one of the paramount things an event organizer should determine. How do you come to pick a location for an event? What criteria do you use and do you outsource the services of a land/site surveyor? 14. As a sales manager, what criteria do you use to calculate the total cost of organizing the event from conception to completion? Who bears any additional cost that you may incur during the process? 15. As a creative coordinator and a sales manager, how do you survive with the ever changing trends happening within the industry? What strategies do you utilize to conduct market research and competitive analysis so that