Wednesday, December 25, 2019

The Lost Secret of Research Paper Abstract

The Lost Secret of Research Paper Abstract Lies You've Been Told About Research Paper Abstract If you prefer to make an entry in the realm of painting then you're able to make it through the art of abstract oil painting. See the method by which the text of the majority of the work is framed. The major outline of the abstract painting is extremely crucial and hence must be cautiously done. If you're just beginning your project, we will be able to help you with your chemistry paper, biology assignment, and many more. The issue of detecting gravitational radiation is receiving appreciable attention with the building of new detectors in the USA, Europe, and Japan. Abstract is an overview of document whenever it is the output from model in inferencing time. The abstract should only summarize the principal points and it is extremely essential for the writer not to bring any additional data in the scientific abstract. A descriptive abstract indicates the kind of information found in the job. No one would like to read something similar twice. You may locate a lot of credible secondary and primary sources of evidence on the topic of your paper, if you pick your topic wisely. Whatever voice you use, every sentence should bear the utmost quantity of information and meaning possible, using minor words ought to be minimised and each major word needs to be chosen with care. Abstract In simple words, an abstract is a succinct summary containing the critical information concerning the work achieved by the researchers. The abstract should be appropriate for publication separate from the full report. The abstract is the sole portion of the paper that readers see when they search through electronic databases including PubMed. A scientific abstract is a summary of a scientific paper meant to give researchers and other scientists an overall comprehension of a specific study without making them read the whole paper. If you're writing for a particular publicatio n or a class assignment, you're probably going to will need to follow along with certain guidelines. If you've already conducted the comprehensive research, you're now supposed to put all of it in a concise paragraph explaining the key facets of your work. The science fair project abstract appears at the start of the report in addition to on your display board. As a consequence, students struggle to attempt to ascertain the method by which the guide needs to be organized, especially when we're discussing coursework. You might never be certain of what you might find, you might discover plenty of information or too little information linked to your topic. Besides some elements your abstract has to contain, there are a few things you ought to avoid. Do not refer to any names, if you're not positive that they're generally well-known. You are able to simply start by writing your complete name with your existing job status. Very good signposting is critical. You are able to also mention a couple of lines about your academic achievements and any awards that you might have won. Make certain that your abstract is not overly long or excessively short. Include your general interests and the present academic projects you're working on. Where to Find Research Paper Abstract The aim of an abstract is to give prospective readers the chance to evaluate the relevance of the lengthier work to their projects. The abstract, on the flip side, is likely a comparatively new endeavor. An abstract is an integral component of such writing. An abstract isn't a review, nor does this evaluate the work being abstracted. Should you need an abstract for a conference paper proposal prior to your paper is wholly finished, be certain to have a draft or outline type of the paper from which you may create your abstract. Naturally, before you may write an abstract, you want a paper to summarize in it. The last step is proofreading to make sure the paper is A-worthy. Start writ ing the abstract only once you finish the research paper. Abstract painting may be used as a manner of living or also as a rewarding avocation. When a parcel of art has the ability to bring out deep feelings in a huge amount of people, it is a significant bit of art. Now whether you earn more art, or you have a look at a bit of art that's abstract, you are going to have slightly improved capacity to discover and appreciate the `X' factor in art. Art that is abstract is a really strong thing the moment it strikes a chord with you. If you're writing an informative abstract, you are going to describe the outcomes of your research. Following that, you speak about your methods. Misleading readers could harm the reason for science and have an adverse influence on patient care.

Tuesday, December 17, 2019

The Differences of the Child Welfare Policy in the United...

The underscoring concept to social work practice the pursuit towards a socially just society. Social workers serve the purpose of enriching society by enhancing social justice and eliminating social oppression. Mandates and mission statements support these objectives within social service agencies both in for profit and nonprofit sectors. One thing that every social service agency has in common is the overarching ideology that shapes the society they serve and more specifically, ideology influences the way an agency can conduct its services. Philosophy in most cases only goes as far as policy allows it too. This paper will examine the similarities and differences from western child welfare policy in the United States (US) and look†¦show more content†¦1974 marked the introduction to legislation that captured child maltreatment and enabled funding to support and develop child abuse reporting systems and procedures for managing maltreatment reports. From the introduction of l egislation through time new policies were developed to adhere to the provisions of adoption, family preservation, and family support. Similar to other developed countries in child welfare, visions for community caring systems are developed for families and maintaining children in their own community as initial responses. Family centered practice, culture connection, and community continuity are viewed as important variables to serve the best interest of a child. In the US, African American and American Indian children are overrepresented in the child welfare system. There is a lack of cultural competence which can lead to inaccurate assessments (Velazquez, 2011). If biological families need to stay together and child welfare should make this a priority than perhaps the US isn’t the best at modeling this behavior. According to Gilbert(2011) in the 1990’s policy seemed less concerned with birth families and more about children’s opportunities to live in new families created through adoption† (p.24). This appears to work against the parents working to regain custody because the system demonstrates an interest in looking to place children opposed to working with families towards reunification.Show MoreRelatedThe Importance Of Family And Child Services2511 Words   |  11 Pagesimportance of Family and Child Services but it is another to compare it to another country. When comparing the differences within the Family an d Child Services you get a sense of appreciation and sadness when learning how children are treated in foster homes across the country. In some ways when comparing Jordan to countries in Europe and the United States it can sadden the individual knowing that children in another country aren’t’t treated the same as they are here in the United States. 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Recently, some states have begun to recognize that women must be protected from abuse by family members and intimates. While policies and practices designed to protect women have emerged in a number of countries, many lag behind on the issue. 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When a child is returned to a self-contained classroom, it is likely to be a permanent move. 2. Other students in the classroom might set inappropriate examples for your son to follow. 3. Your son will be segregated from the general-education students. Read MoreUK - Analysis Report31935 Words   |  128 PagesCOUNTRY ANALYSIS REPORT United Kingdom In-depth PESTLE Insights Publication Date: May 2010 OVERVIEW Catalyst This profile analyzes the political, economic, social, technological, legal and environmental structure in the United Kingdom. Each of the PESTLE factors is explored on four parameters: current strengths, current challenges, future prospects and future risks. Summary Key findings Strong democratic system, but the threat from terrorism continues to be high The UK adheres to a

Monday, December 9, 2019

Case study Capital Gains Taxs

Questions: Case study 1: Capital Gains TaxDave Solomon is 59 years of age and is planning for his retirement. Following a visit tohis financial adviser in March of the current tax year, Dave wants to contribute funds tohis personal superannuation fund before 30 June of the current tax year. He has decidedto sell the majority of his assets to raise the $1,000,000. He then intends to rent a cityapartment and withdraw tax-free amounts from his personal superannuation accountonce he turns 60 in August of the next year. Dave has provided you with the followingdetails of the assets he has sold: (a) A two-storey residence at St Lucia in which he has lived for the last 30 years. He paid$70,000 to purchase the property and received $850,000 on 27 June of the current taxyear, after the real estate agent deducted commissions of $15,000. The residence wasoriginally sold at auction and the buyerplaced an $85,000 deposit on the property.Unfortunately, two weeks later the buyer indicated that he did not have sufficientfunds to proceed with the purchase, thereby forfeiting his deposit to Dave on 1 May ofthe current tax year. The real estate agents then negotiated the sale of the residence toanother interested party. (b) A painting by Pro Hart that he purchased on 20 September 1985 for $15,000. Thepainting was sold at auction on 31 May of the current tax year for $125,000. (c) A luxury motor cruiser that he has moored at the Manly Yacht club. He purchased theboat in late 2004 for $110,000. He sold it on 1 June of the current tax year to a localboat broker for $60,000. (d) On 5 June of the current tax year he sold for $80,000 a parcel of shares in a newly listedmining company. He purchased these shares on 10 January of the current tax year for$75,000. He borrowed $70,000 to fund the purchase of these shares and incurred$5,000 in interest on the loan. He also paid $750 in brokerage on the sale of the sharesand $250 in stamp duty on the purchase of these shares. Dave has contacted the ATOand they have advised him that the interest on the loan will not be an allowablededuction because the shares are not generating any assessable income.Dave has also indicated that his taxation return for the year ended 30 June of the previousyear shows a net capital loss of $10,000 from the sale of shares. These shares were the onlyassets he sold in that year. (a) Based on the information above, determine Dave Solomons net capital gain or netcapital loss for the year ended 30 June of the current tax year. (b) If Dave has a net capital gain, what does he do with this amount? (c) If Dave has a net capital loss, what does he do with this amount? Answers: Introduction Capital gain is not only for rich peoples, it is also for middle class peoples who are holding any capital asset and sale it during the year. It is just one of the other source of income like income from salary, income from house property and other sources (Burkhauser, Hahn, and Wilkins 2015). Capital gain in Australia is determined as per various guidelines given by Australian Tax Authority (ATO). Discussion Capital gain is the difference between Net sales Consideration and Cost of Acquisition. It is derived from deducting Cost of Acquisition from Net sales Consideration. Net sales consideration is obtained by subtracting expenses on sale from Gross sales consideration. Cost of acquisition includes all other charges required for bringing the asset into existence (Harding 2013). Capital gain is taxable in the year in which asset is sold Capital asset means any asset, which is not held in the ordinary course of business for sale. It does not include personal property held like clothes, furniture etc. However, jewellery and archeological collection is not included in the definition of capital asset (Alvaredo et al. 2013). Capital assets are of two types: Short-term Capital asset- Capital asset held for less than 12 months. Lon Term capital Asset- Capital asset held for more than 12 months According to ATO, There are three methods for computing capital gain: Indexation method- This method is applied if capital asset is acquired before 21st Sept 1999 and is a long term capital asset. In this method Customer Price Index (CPI) is used for computing capital gain. Indexation benefit is available until Sept 1999. Discount method- This method is applied long-term capital asset acquired after 21st Sept 1999 and is a. 50% discount for individual and 33.33% for super endowment fund. Residual method- This is applied for gain derived from sale of short-term capital asset (Woellner et al. 2012). There are various capital assets, gain on sale of which is exempted from capital gain tax, such as residential house, motor car, collectables valuing less than $ 500, personal affect items etc. Part a) Computation of Capital Gain (a) In this problem, Mr. Dave sold his residential house for $ 850000 in the current year, which he purchased almost 30 years back for $ 70000. Advance money forfeited because of previous agreement is treated as income from other source as per ATO. Mr. Dave is not liable to pay CGT on sale of two-storey residence as capital gain on sale of residential house is exempted since he has lived there for more than 5 years. b) Painting was sold for $125000 in the current year, which was purchased for $ 15000 almost 30 years ago. Indexation method will be applied here since it was acquired before 21st September 1999 Net sales Consideration 125000 Less: Indexed Cost of Acquisition (15000*123.4/71.3) 25961 Long Term capital gain 99039 (c) Motor Cruiser, was sold in the current year for $ 110000 that was purchased in 2004 for $ 60000. Discount method shall be applied here as it was acquired after 21st September 1999, Net sales Consideration 60000 Less: Cost of acquisition 110000 Long Term capital Loss 50000 (d) Shares that was sold on 10th January of the current year and was acquired in 5th June of the current year. Therefore, the shares are short term as it were held for less than 12 months and so residual method will be applied. Gross Sales Consideration 80000 Less: Brokerage 750 Net Sales Consideration 79250 Less: Cost of acquisition 75000 Stamp duty on purchase 250 Short Term Capital Gain 4000 So, Total capital Gain of Mr. Dave is given below: $ Long-term capital gain on sale of Residential House Nil Paintings 150961 Long-term capital loss on sale of Cruiser (50000) Short-term capital gain on sale of Shares 4000 Set off of Capital Loss bought forward from previous year (10000) Long term capital gain 94961 Part b) Treatment of capital Gain Net Capital gain is the summation of all capital gain and loss derived during the year and after adjusting capital loss of previous year, which could not be set off during the previous year and so bought forward to the current year. Since, Mr. Dave has long-term capital gains of $ 94961 he is required to pay tax during the current year. He can also contribute toward personal superannuation fund. He has to preserve different credentials when any noteworthy operation occurs like transaction receipt, court case expenses, everyday expenditure relating to upkeep, expenses relating to stamp duty and brokerage on purchase or sale of capital asset, interest on loan taken to acquire capital asset (Faccio and Xu 2015). Part c) Treatment of Capital Loss Net Capital loss arises when capital loss during the year exceeds capital gain during the year or if there is no capital gain during the year. Capital loss can be set off only with capital gain and not with any other source of income. Short-term capital loss can be set off with short-term capital gain as well as long-term capital gain whereas long term capital gain can be set off only with long term capital gain and cannot be set off with Short term capital gain. Capital loss not set off during the year can be carried forward for indefinite period of time and set off only against capital gain and not from any other source. Assessee cant decide on whether to set off his/her capital loss during the current year or not. If he has a capital loss then he must set off if there is a capital gain otherwise the capital loss will be lapsed. Conclusion In short, it can be concluded that Capital gain is assessable as income of the year and Capital gain tax is payable on it. Mr. Dave is required to pay capital gain tax as he has capital gain during the year. He can also adopt various tax planning and save payment of CGT (Ehling et al. 2013). Capital gain tax is one of the major source of income of Australian Government. References Alvaredo, F., Atkinson, A.B., Piketty, T. and Saez, E., 2013.The top 1 percent in international and historical perspective(No. w19075). National Bureau of Economic Research. 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. Ehling, P., Gallmeyer, M.F., Srivastava, S., Tompaidis, S. and Yang, C., 2013, December. Portfolio choice with capital gain taxation and the limited use of losses. InEFA 2008 Athens Meetings Paper. Faccio, M. and Xu, J., 2015. Taxes and capital structure.Journal of Financial and Quantitative Analysis,50(03), pp.277-300. Harding, M., 2013. Taxation of dividend, interest, and capital gain income. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2012.Australian taxation law. CCH Australia.

Sunday, December 1, 2019

The Environment and Context of Leadership Essay Example

The Environment and Context of Leadership Paper According to Brickfield, (2011 ) the need to operate effectively and efficiently is vital to any organization, and is increasing exponentially as organizations evolve to meet the changing demands of the future. Over the past decade, increased recognition, acknowledgement and research has focused on the context of which leadership is developed for the 21st century, as it involves more than just developing individual leaders . This research paper will identify four major trends in the context of leadership. There will be a discussion of why these trends are significant as they pertain to the current business environment. There will also be a review of how these trends affect dervish, in addition to recommendations to approaches for leadership strategy. Globalization Significance and Leadership Influences A study conducted by Bernstein, (2009) concluded one of the most significant leadership trends is globalization, as companies every. Veer are modifying business plans to expand internationally. In todays environment, globalization is an ongoing process of interdependence and integration of economies, societies and culture. Terrible (2013) describes globalization as a multicultural, burgeoning hybrid Of cultures in a borderless world -? one Of sigh chaos and continuous change as if it (the world) were a single entity. As a result of such, companies have to transition from hierarchical, top down leadership models to inclusive, participatory leadership styles. Current business trends have the requirement for 21 SST century leadership to have a global perspective; one that embraces cultural differences and diversity, one that looks beyond immediate geography in an effort to resolve issues. We will write a custom essay sample on The Environment and Context of Leadership specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Environment and Context of Leadership specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Environment and Context of Leadership specifically for you FOR ONLY $16.38 $13.9/page Hire Writer When consideration is given to this concept, the reality of globalization may be characterized as a world that has become so interconnected, that the only ay to succeed is through competition with everyone, everywhere for everything. According to Maidenhead et al (2008), global organizations face complexity with respect to the dynamics of interdependence, ambiguity, flux and multiplicity. These forces drive an increased need for global leadership competencies that enable them to respond and lead effectively. Strategies for Global Leadership The demonstration of a unique set of leadership competencies is significant in fulfilling the role of a global leader. The potential competencies suggested by Terrible (2013) are duly noted but not inclusive: cultural wariness and sensitivity is reflected in the awareness of, sensitivity, understanding, adaptation, and the desire to learn Of different cultures. Providing the tools and knowledge to enhance global leadership ability is a strategy that should also be noted. The utilization of various approaches to determine what works best is an approach practitioners may use to encourage global leadership competency. Global leaders that take ownership and responsibility for learning and development are more likely to learn more than those who rely solely on organizational training and development (Terrible, (2013). This responsibility is typically represented through the identification of learning needs, goal setting and the adjustments to maximize learning potential. The final recommended global leadership strategy is a personal favorite: to integrate intuitive, ad hoc learning approaches and structured global leadership development strategies. Whereas much of the global leadership learning and development is from experience and business challenges, the combination of a leaders ability to intuitively learn through engagement and predisposition is also recommended. Technological Savvy An article posted in the Forbes business section (Forbes. M) last year predicted that the marriage of technology and social media will be likened to an appliance in organizations. This concept is easily understood: in recent years many organizations have downsized on-site IT opting for the Cloud. As more employees bring their own technological devices to work, the role of IT adjusts to strategic counselor versus a cost and procurement center. Moreover, a trend that has rapidly become an integral aspect of leadership effectiveness in todays current environment is tech nological sway (Berlin et al, 201 1). Technology facilitates communication regardless of physical/ geographical boundaries, making virtual leadership a reality that will only increase -? and whereas many good leadership principles remain unchanged regardless of the technology, technological advancement presents a new challenge for leadership. For example many leaders have a leadership skill set with heavy reliance on presence and personality, which do not translate well with electronic communication. Strategies for Leadership In the past, leadership were often able to rely on their leadership traits to give them the edge but todays environment calls for the need to improve communication skills using modern tools (leadership 501 . Mom). One strategy recommended is development of the ability to communicate well through written word, as those that do not may find themselves at a disadvantage. In preparation for the future leaders should make a conscience effort to develop strong writing skills; understand the difference forms of electronic communication and; understand the culture of different forms of electronic communication. It is additionally important for leadership to understand how the intelligent use of how new technology can enhance business functions, and to be positive role models in leading the use of technology (Longing, 201 1). This concept is especially true in consideration that many young future leaders have been brought up with technology and view it as a part of their lives. A few years ago it was merely important just to understand new communication technology and the Internet. Now this is a pre-requisite for managing global teams and understanding consumer behavior and opinions. Today, technological sway has become a key competency for the global leader of the future. New and rapid technological advances insist that leaders need not be experts themselves, but must know enough to be able to recognize and evaluate the potential of any new technology. Multi-l_bevel dervish Development Significance and Influences Leadership during the past fifty years mostly focused on individual leadership but over the last decade this model has become less effective, transitioning to a more collective and collaborative model. Some research even suggests that the ability to lead effectively triples in importance to a leaders career success than other skills and knowledge (Boston. Com). The demands for growth and change to ensure organizations have the right global leadership talent in the right place, at the right time has become increasingly challenging. An approach to achieving this objective calls for defining a new global leader through developing strategies, systems and processes across organizations to build the global leadership pipeline (Mercer et al, 2009). Leadership development solutions thus need to evolve as a process instead of one time event. In order to maintain lasting and substantial benefits, leadership learning experiences must be applicable to real organizational issues; they must take place in small collaborative cohorts (Berlin et al, 201 1). This style of learning simulates how leaders work together in the workplace under both formal and informal situations. Berlin et al (2011) also posits effective leadership development insists on the provision of ongoing learning opportunities to learn from their work as opposed to taking them away from their work to learn. Strategies Recommended As the information revolution has changed the work environment, the ability to adapt is a key component that divides outstanding organizations from the rest. The recommendations for meeting this challenge may be accomplished through aligning core leadership competencies with new business needs. Washington (2013) recommends five leadership competencies: external awareness; talent management; self awareness; legation and; decision making. These competencies will challenge the leader on three levels: cognitive, emotional and behavioral. Current leadership trends calls for new forms of contextual awareness based on strong conceptual and strategic thinking abilities. A new form of intellectual openness and the ability to conceptualize in an unprecedented manner is needed. Leadership should increase sensitivity to diverse genders, generations and cultures, and have the ability to tolerate higher levels Of ambiguity. Businesses must ensure that all leaders are trained in the practices of creating a culture of trust, openness and cross generational elaboration in an effort to build and maintain a cross-functional task network. Leadership development systems encourage a number of leadership practices. Thinking like a leader, gaining results through others and engaging people are just a few of the most critical people-leadership competencies (Boston. Com). Through staying engaged, leadership may effectively leverage new trends, tactics and tools to gain the competitive edge. Organizations may successfully create a leadership brand through the creation of competency models that reflect the future strategy of the business. Berlin (2011) posits that a multi-level, innovative approach to dervish development continues to be one of the most important initiatives in our challenging business environment. Curriculum designs that implements coaching and mentoring; on the job/field assignments; action learning; simulation; assessments; virtual learning and; networking is the recommended strategy. This strategy relies on targeted solutions that hone leadership skills at every level to drive business results. Multi-Generational Leadership A leadership trend that cannot be ignored is the generational shift underway in todays workforce that some project will lead to a crisis, particularly in American businesses Monsoon, 2007). This workforce change is certain to create a shortage of experienced leaders at the precise time that large enterprises are becoming increasingly difficult to manage. These changes are due to basic demographics, structural changes in organizations and generational attitudes and behaviors. In like manner, this demographic trend is determined by the large numbers of workers now reaching retirement age leaving fewer workers to replace them. As the baby boomers generation retires, the next two generations will be leading, planning, organizing and controlling the workforce. According to the U. S. Census data, nearly 1 million Millennial enter the workforce each year and by the year 2020, forty percent (40%) of the U. S. Workforce will be comprised of Millennial. Moreover, Millennial are projected to have the competitive advantage because of their technological proficiencies, and those with graduate degrees are more likely to stay at their organizations than those without (Okapi et al, 2012). Strategies for Development Organizations that understand this demographic trend should take immediate steps to first retain their senior leaders; attract the next level of top level leadership and; cultivate a new generation of leaders. As Millennial enter and assume leadership roles in Organizations, it becomes more imperative for organizations to learn about their organizational commitment level and job satisfaction levels; accordingly this population demands accountability, transparency and change (Johnson, 2007). Those that fail to acknowledge and respond to these dynamics may find it increasingly difficult to compete in the global marketplace. Management in todays workforce has a significant role in the development of the next generation of leadership.