Business and Culture - 3340 Words

SAVONIA UNIVERSITY OF APPLIED SCIENCES Savonia Business Multicultural Organizations Communication Diverse aspects of culture and its significance in business Islam Mohaiminul International Business December 20, 2012 Contents Introduction Culture is the main matter to define the behavior in workplace. Different workers attitude, work output, thinking and relationship with collogue it depends on culture. According to hofstede, there are four different aspect depends on workers behave and role. Culture is not just an attribute of an individual. Culture is a shared set of values, norms, attitudes, beliefs and perceptions of a group that share these similarities.†¦show more content†¦In this manner, companies can create constituent capitalized workforce by establishing mutual trust and respect among employees, customers and stakeholders (Fernandez, 1998). Companies should completely reshape the working culture that make possible the integration of a broad range of viewpoints that leads to a redefinition of how work gets done and how diverse markets are approached and capitalized upon. All employees should be held accountable for their behaviours and human resources results. Companies must create a post bureaucratic organization based upon trust and respect in which diverse employees are valued and integrated into all aspects of the work. Companies should rethink and redefine missions, strategies, management practices, cultures, markets, and products to meet the needs of an increasingly diverse body of employees, customers and stakeholders (Fernandez, 1998). Arguments for creating a diverse workforce -New thinking and new innovation added to business -the creation of diverse workforce should be seen as a social and moral imperative. -Diversity enhances creativity and innovation and producesShow MoreRelatedAmerican Culture And Business Culture1719 Words   |  7 PagesIntroduction This report consists of the issues on whether it can or cannot be argued that culture shapes the way business is done in a country. The country that is focused in this report is America. It also discusses on the major distinguishing features of American culture and business culture in comparison to current Australian culture. The impact that culture has on business performance is also taken into consideration and how this affects the performance of the staff members and their work.Read MoreComparing Brazilian Business Culture with German Business Culture1632 Words   |  7 PagesWhat is culture? Background What is culture? How can culture be defined? 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Culture is defined as a way of life of a group of people – the behaviors, beliefs, values, and symbols that they accept, generally without thinking about them,Read MoreInternational Culture and the Business720 Words   |  3 PagesInternational Culture and the Business Culture Culture refers to the sum of integrated learned behavior traits shared by members of a society ADDIN EN.CITE Hofstede2001449(Hofstede, 2001)4494496Hofstede, G.Cultures Negation-Comparing values, Behaviors, Institutions, and Organization Across Nation2001USASage Publication( HYPERLINK l _ENREF_2 o Hofstede, 2001 #449 Hofstede, 2001). In the 19th century Edwad Tylor gave the classical definition of culture as the complex whole including; arts knowledgeRead MoreGeneral Culture And Business Etiquette. The Culture In1517 Words   |  7 PagesGeneral Culture and Business Etiquette The culture in Singapore could be described as authoritarian, pragmatic and rational due to the types of cultures that reside there. 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The University of Minnesota defines culture as the shared patterns of behaviors and interactions, cognitive constructs, and affective understanding that are learned through a process of socializationRead MoreThailand Business Culture1089 Words   |  5 Pagesreport we consider some ethical dimensions, there is much to explore, however we only bring forward some of what we believe to be fundamental aspects for ethical behavior in Thailand: 1. An Example of an Ethical Thai business 2. An Example of an Unethical Thai business 3. Labour history and law 4. Discrimination and diversity in the workplace A County’s Overview We first look at some of the Thailand’s facts and figure to get a general view of the country. (CIA) * Population:Read MoreThe Business And Organizational Culture1579 Words   |  7 Pageswith existing business units to generate a seamless flow of information and sharing of tasks in a manner that maximizes the use of resources. One critical element that determines the success of the alliance is a business and organizational culture. Interestingly, the case of acquisitions does not simply combine the strengths, competitive advantages, and benefits that individual company has into greater ones. In fact, many mergers and acquisitions end in the raising weaknesses and business slow downRead MoreEffect of culture in business1012 Words   |  5 Pages Do you think that these American employees are being influenced by the foreign owners approach to management and the culture of the country of the owner? Because of globalization, businesses are open to do business in new markets and improving profits. Also because of globalization, companies are faced with different cultures, religion and norms. For a company to do business in another country, a manager needs to understand the differences associated with the host country. Globalization is defined

Geomatics Levelling Free Essays

Topic 2: Levelling Aims -Heights, datums and bench marks -Levelling equipment -Field procedure for levelling -Calculating reduced levels -Sources of error in levelling -Other levelling methods Levelling – how heights are defined Engineering surveying involves the measurement of three quantities; heights, angles and distances. Levelling it the process of measuring heights. It is possible when levelling to measure heights with an accuracy of millimetres Heights can also be measured using total stations, handheld lasers and GPS devices. We will write a custom essay sample on Geomatics : Levelling or any similar topic only for you Order Now However, levelling offers an inexpensive, simple and accurate method for measuring heights, and it is widely used in construction sites. Any method of measuring the heights of points above or below the ground using an agreed datum. These datum’s or reference points are present in all construction sites and has an arbitrary height assigned to the point. Most construction sites will have several of these benchmarks, and if they have heights based on an arbitrary datum, they are known as Temporary Bench Marks. Heights Heights are defined using horizontal and vertical lines. The figure below shows a plumbbob suspended at point P, the direction of gravity along the plumb-line defines the vertical at point P. A horizontal or level line is any line at right angles to this For site work, any horizontal line can be chosen as a datum for heights and for levelling. The height of a point is measured along the vertical above or below the chosen datum. The height of a point relative to a datum is known as its reduced level (RL). On most construction sites there is a permanent datum. The horizontal line or surface passing through this, with its height, becomes the levelling datum. The height of the datum can be arbitrary, a value often used for this is 100. 000m. This is chosen to avoid any negative heights occurring. Any reference point on site which has had a height assigned to it is known as a bench mark. For most surveys and construction work, several bench marks would normally be established by levelling from the datum. If heights are based on an arbitrary datum these are known as Temporary Bench Marks or TBMs. Curved Surfaces Level (or horizontal) lines are always at right angles to the direction of gravity. The direction of gravity is generally towards the centre of the earth. Over large areas, as the Earth is curved, level surfaces will also be curved. For these, a height difference is measured along a vertical between two curved level surfaces. When surveying over a large area, a curved level surface of zero height has to be defined. This has been established by the Ordnance Survey, this is called the Ordnance Datum (OD). This corresponds to the average sea level measured Poolbeg or Malin Head. Heights based on these are know as OD heights. The levelling staff Levelling involves measuring vertical distances with reference to a horizontal plane or surface. To do this, a levelling staff is needed to measure vertical distances and an instrument known as a level is required to define the horizontal plane. Many types of staff are used with varying lengths and different markings. The E-type face is commonly used in the UK and Ireland. This can be read directly to 0. 01m and by estimation to the nearest mm. The staff must be held vertically – a circular bubble is sometimes fitted to help this. Automatic Level 1. Focusing screw 2. Eyepiece 3. Foot screw 6. Tangent screw 7. Circular bubble Automatic Level 4. Horizontal circle 5. Base plate 8. Collimator (sight) 9. Object lens The main features of the telescope 1. Object lens 2. Focusing screw 3. Focusing lens 4. Diaphragm 5. Eyepiece The object lens, focusing lens, diaphragm and eye piece are all mounted on an optical axis called the line of collimation or the line of sight. This is an imaginary line which joins the optical centre of the object lens to the centre of the cross hairs. When looking through the eye piece of the surveying telescope, a set of lines called the cross hairs can be seen. These are used for taking measurements from the staff. These cross hairs are etched on a small sheet of glass known as the diaphragm. To make the telescope work, the image of the staff is brought to a focus in the plane of the diaphragm using the focusing screw. The eyepiece is rotated so that the cross hairs are in focus and its focal point is also in the plane of the diaphragm. When looking into the telescope an observer will now see a magnified image of the levelling staff focused against the cross hairs. Parallax Parallax occurs when the focusing screw and the eyepiece is done incorrectly. This condition can be detected by moving the eye to different parts of the eyepiece when reading the staff. If different readings are obtained then parallax is present. To remove parallax, hold a sheet of paper in front of the object and adjust the eyepiece so that the cross hairs are in focus. Then remove the sheet of paper and bring the staff into focus using the focusing screw. Once again check for parallax by moving your eye around the eyepiece. If parallax is still occurring repeat the adjustment procedure. The compensator In an automatic level, the compensator is mounted on the telescope next to the eyepiece. It will only work when the instrument has been levelled to within about 15’ of the vertical using the foot screws and circular bubble. The function of the compensator is to ensure that the line of sight viewed through the telescope is horizontal even if the telescope is tilted Tilting levels Tilting levels use a spirit level instead of a compensator to establish a horizontal line of sight. When the bubble is centred the sprit level will be horizontal. When the bubble is off centre the axis will be tilted. By attaching a sprit level to the telescope such that its axis is parallel to the line of sight a horizontal line can be set. This is done by using a tilting screw, when this is rotated the telescope is tilted a small amount in the vertical plane. The tilting screw is adjusted until the bubble is centred. Digital levels Digital levels are similar in appearance to automatic levels, a horizontal line is established by a compensator and this is done by centralising a circular bubble with the foot screws. The main difference between this and other levels is that the staff readings are taken and recorded automatically. When levelling, a special bar-coded staff is sighted, and there is no need to sight this staff as the level will do this automatically and display the measurement. It can also display the horizontal distance to the staff. The advantages of digital levels are that observations are taken without the need to read a staff or record anything by hand. Introducing this automation removes two of the most common errors when levelling, reading the staff incorrectly and writing down the wrong value in the field book. The on-board computer also calculates the heights required so that the possibility of making a mistake is removed. This makes the digital level much faster to use. Laser levels Laser levels contain a rotating laser which defines a visible horizontal plane from which distance to the ground can be made and then the height can be determined. Using a level The following steps are taken when using a level to measure heights 1. Set up the tripod 2. Ensure the top is level 3. Push legs firmly into the ground 4. Attach level 5. Use foot screws to centralise the circular bubble 6. Test to see if the compensator is working 7. Remove parallax Once the level is set up its important that the line of sight is horizontal. When the foot screws have been used to centralise the circular bubble, it is assumed that the compensator has set the line of sight to be horizontal. However, most levels are not in perfect adjustment and when levelled their line of sight is never exactly horizontal. If the line of sight is not horizontal when the instrument has been levelled, the level has a collimation error. As most levels will have some level of collimation error, a method is required to check if the error is within acceptable limits. This is known as a two-peg test. This needs to be conducted when using a new or different level for the first time and at regular intervals thereafter. Two peg test Stage 1 On fairly level ground, two points A and B are marked a distance of Lm apart. In soft ground, two pegs are used, on hard surfaces nails or paint may be used. The level is set up midway between the points at C and carefully levelled. A levelling staff is placed at A and B and staff readings S1 (at B) and S2 (at A) are taken. The two readings are: S1 = (S1‘ + x) and S2 = (S2‘ + x) S1‘ and S2‘ are the staff readings that would have been obtained if the line of collimation was horizontal, x is the error in each reading due to the collimation error, the effect of which is to tilt the line of sight by angle ?. Since AC = CB, the error x in the readings S1 and S2 will be the same. The difference between readings S1 and S2 gives: S1 – S2 = (S1‘ + x) – (S2‘ + x) = S1‘ – S2‘ This gives the true difference in height between A and B. This demonstrates that if a collimation error is present in a level, the effect of this cancels out when height differences are computed provided readings are taken over equal sighting distances. Stage 2 The level is then moved so that it is L/10m from point B at D and readings S3 and S4 are taken. The difference between readings S3 and S4 gives the apparent difference in height between A and B. If the level is in perfect adjustment then: S1 – S2 = S3 – S4 However this is not always the case and that an error term (e) needs to be estimates e = (S1 – S2) – (S3 – S4) per Lm If the results of these tests show that the collimation error is less than 1mm per 20m (or some specified value). If the collimation error is greater than this specified value then the level has to be adjusted. This is normally done by the manufacturer or a trained technician. Example Readings obtained from a two peg test carried out on an automatic level with a staff placed on two pegs A and B 50m apart are: Staff reading at A = 1. 283m Staff reading at B = 0. 860m With the level position 5m from peg B (L/10): Staff reading at A = 1. 612m Staff reading at B =1. 219m Calculate the collimation error of the level per 50m of sighting distance Solution S1= 0. 860M S2 = 1. 283M S3 = 1. 219M S4 = 1. 612M e = (0. 860 – 1. 283) – (1. 219 – 1. 612) per 50M = (-0. 423 – (-0. 393)) = -0. 030M per 50M Exam Question 2007 (5 marks) How to cite Geomatics : Levelling, Essay examples

Walker v. Federal Commission of Taxation †Free Samples for Students

Question: Discuss about the Walker v. Federal Commission of Taxation. Answer: Introduction The report discusses the case of Walker Vs Federal Commission of Taxation case describing the section of the Australian taxation breached in the case. It further discusses the decision which was made in the case and the act and the reason behind the same. Mr. Walker, who is a farm worker, who objects to the decision made on 12 November 2015. He applies for review against the same decision (Stewart, 2001). The decision relates to deductions claimed in the taxation returns, in respect of income for the years ending 30 June 2013 and 30 June 2014. During the audit of Mr. Walkers books of Accounts, the deductions claimed by him were disallowed by the commissioner and imposed penalties. Mr. Walker claimed the deductions in respect of following expenses Accommodation expenses, his vehicle expenses and caravan, mobile phone and internet expenses, meals and groceries. Mr. Walker claimed that travel expenses are deductible expense because the same have been incurred between work places, similarly he claimed the deduction of phone and internet expenses on the basis of that they have been incurred for work purposes (Groves and Lee, 2007). He also claimed the meal and accommodation expenses as deduction, on the basis that he was living away from the home on the temporary basis for work purposes. Section breached As per Section 8, of income Tax Assessment Act, 1997- It states that You can deduct from your assessable income any loss or outgoing to that: (a). it is incurred in gaining or producing your assessable income. However, you cannot deduct a loss or outgoing under this section to extent that: (a). it is a loss or outgoing in the private or domestic nature under this section, or (b) it is a capital nature loss or outgoing under this section. any loss or outgoing is called general deduction under this section (James, 2016). In order to claim deduction under this section, of Income Tax Assessment Act, 1997, there must be connection or series of connection between the taxpayers income producing activities and expenditure relating to producing activities. Mr. Walker is a farm worker or farm supervisor. He had his own farms, mainly strawberry farms. In 2012, he applied for and obtained a position with Benyenda Citrus located near Gayndah, in order to gain experience in other areas and learn about other produce other than strawberries. At Benyenda Citrus, the main produce was mandarins. In Benyenda Citrus, he worked as a sorter and supervisor (Harrison and Keating, 2014). He then moved to farm near Bowen, run by Crax crop, for employment, where the main produce was mini capsicums. His duties include stacking pallets, packing and sorting produce. He also supervised the pickers, perfumed some packing and oversaw some quality assurance. In order to travel between the farms he was required to provide his own transport. Through some acquaintance, he then found the work at Wrenco Produce at Stanthorpe (Barker, et. al., 2017). The crops in Wrenco were broccolini, Brussels sprouts. Mr. Walker performed variety of duties at Wrenco like part-time patch supervisor, fork-lift driver, shed supervisor. Wrenco has two farms. Mr. Walker was required to drive his own vehicle between the two wrenco properties, although not every day. Mr. Walker was accompanied by his wife. They both travelled to each of the three locations by the motor vehicle called caravan. While working for these three employers Mr. Walker and his wife lived in caravan (Marks, 2002). The caravan was parked at a Stanthorpe or Wrenco property or at a caravan park. Generally Mr. Walker and his wife travel from employment location to other employment location. Generally the work of Mr. Walker came to an end when particular season is finished, but Mr. Walker left his job at Benyenda Citrus, in order to get employment at Crax crop, despite at Benyenda Citrus there was still work available (Gullifer and Payne, 2015). He took employment in Crax crop because of better opportunities. Hence Mr. Walker worked for three employers i.e. Benyenda Citrus, Crax crop, Wrenco Produce for two years under consideration. Mr. Walker while calculating his income, he claimed deductions of his accommodation, food and groceries. He didnt claim the deduction of private travel, whereas he claimed the deduction of mobile expenses and internet expenses, which he considered to be work related. Mr. Walker and Mrs. Walker, on proportionate basis distributed the overall expenditure between them and claimed the deductions respectively incurred during the employment (Babovic, 2009). In relation to the income year ending 30 June 2013, Mr. Walker claimed deductions as follows:- Deduction Amount Accommodation $3,033 Meals and groceries $5,952 Incidentals $144 Motor Vehicle $3,700 Caravan costs $2,464 Mobile Phone Internet $480 27. TOTAL $15,733 In relation to the income year ending 30 June 2013, Mr. Walker claimed deductions as follows:- Deduction Amount Accommodation $2,440 Meals and groceries $6,968 Motor Vehicle $3,800 Caravan costs $2,500 Mobile Phone Internet $100 TOTAL $15,008 The travel expenses incurred by Mr. Walker during his employment were disallowed by the Commissioner of taxation. The principle to be applied in this case is that deductions of those outgoings to be allowed which are incurred in the course of deriving assessable income (Boccabella, 2007). Hence it is principle which excludes outgoings which are not incurred in the course of doing so, although incurred for the purpose of deriving assessable income. Decision of the case Referring to case of Lunney v. FCT , The Federal commissioner of Taxation, disallowed the travelling expenses incurred by the Lunney while travelling from the home to place of work, on the basis that the expenses incurred by the taxpayer in travelling between home and work place were not deductible. The question arises whether the expenditure incurred from home to place of work is to be allowed expense or not (ODonnell, 2005). The same to be allowed as expense if the same has been necessarily incurred in carrying on a business for the purpose of gaining or producing such income or incurred in producing and gaining the assessable income. Hence referring to the above case law of Lunney v. FCT, Travel expenses incurred by Mr. walker are not allowable deductions, nor his travel expenses incurred between his caravan and his work place, as these expenses has been incurred for the purpose of deriving the income but was not incurred in course of doing so. Mr. walker claimed that, travel expenses incurred by him were to be allowed because he is an inherent worker (Eden, et. al., 2005). This exception was stated by the Federal court in Federal Commissioner of taxation v (Genys), where Northrop J stated that an exception to the principle in case law of Lunney is where the taxpayer travels between the home and shifting places of work, that is, an occupation. In Genys case, the nurse was the taxpayer, who took up the employment in various hospitals. As and when hospitals required the additional staff, the hospital contracted with the agency for providing an additional staff. Each engagement undertaken by the taxpayer constituted a separate employment contract (O'neill, et. al., 2004). In Genys case, the Federal Court held that employment was not itinerant. In above case, after the commencement of her duties, the taxpayer was not required to travel between two places of work. Where a person who moves continually from one place to another place in order to exercises his trade and profession, and such person has no fix place. The nature of profession or trade is of an itinerant nature, the travelling expenses incurred by the person from his home to his place of work in order to exercise his trade and profession, will be wholly and exclusively expended for the purpose of that trade and profession. Another case law of itinerancy, was Federal Commissioner of taxation v Wiener, on which Mr. walker places reliance (Loutzenhiser, 2013). In this case law, teacher was required to attend more than two schools each day and travelling expenses incurred by the teacher was important part of his or her work. In order to perform his or her duties in different schools, travelling from one school to different school was important; hence it was an important element of the employment. From all above cases following characteristics were emerged (a) travel is an important part of employees work. (b) when a person is working for more than one place, he is required to travel from one place to another place of work without returning to his residence. (c) other factors are- the home of employee constitutes a base of operations. bulky equipments have to be carried from home to different Work places (Stacey, 2006). travel allowances are provided by employer to their employees. It is necessary to look into the individual circumstances in order to determine whether a person is an itinerant worker. A person who is taxpayer, who is engaged in seasonal work and performs his work from one location or different location or work for one employer or different employers, may or may not be an itinerant worker (Schizer, 2000). The same is dependent on different matters rather on specific matter. The Commissioner of Federal considered that the transport expenses by Mr. walker were incurred during the discharge of his duties, the same arose from nature of his work. In order to perform or undertake work, Mr. walker has to travel to Gayndah, Bowen and Stanthorpe on a daily basis. Taking all the circumstances into account, including the arguments of Mr. walker, it was concluded that Mr. walker is not an itinerant worker. It is concluded that Mr. walker case falls outside the scope of case Lunney, hence he is not entitled to claim the travel expenses and this also includes the expenses incurred from his work place to caravan (Ketchemin, 2002). The other deductions like accommodation expenses, and the expenses incurred on holiday, and living expenses claimed by Mr. walker were also disallowed. On the basis of decision Of, Federal of Court in Roads and traffic Authority of New South Wales Vs Federal Commissioner of Taxation, Mr. walker is allowed to claim the deductions of meals and accommodation while living away from home for temporary purpose, despite he is found not to be an itinerant worker. Where an employee who is taxpayer is required to reside at a place that is work site other than his place of residence, for his work, as required by an employer, then any expenses incurred by such employee would be a private expenditure. In Mr. walker case, he was not required to reside at a place as compelled by his employer. It was Mr. walker choice to reside at the place where he wants and work where he did. Mr. walker claimed the deduction of travel expense between work locations, on the basis of section 25.100 of ITAA- Section states that- When a deduction is allowed (1) If you are individual, you can deduct a transport expense to the extent it is incurred in your travel between work places. (2) your travel between work places is travel directly between 2 places, to the extent that: (a) while you were at the first place, you were: - engaged in carrying on business for the purpose of gaining or producing your assessable income, or. -engaged in activities to gain or produce your assessable income; and (b) the purpose of your travel to second place was to: -engage in carrying on business for the purpose of gaining or producing your assessable income, or - engage in activities to gain or produce your assessable income. And you were engaged in above activities while you at second place. (3) if one of the places you are travelling between is a place at which you reside, then travel between two places is not said to be travel between workplaces. (4) travel between the two places is not said to travel between work place, at the time of your travel to second place: (a) the business in which you are engaged is ceased. (b) the arrangement under which you gained or produced assessable income at the first place has ceased. (5) deduction under subsection (1) is not allowed, if such expenditure is of capital nature. Mr. walker travel between the different work place doesnt fall within this provision. Federal commissioner was not satisfied that internet and telephone expenses can be claimed as deductions. They were incurred to arrange the employment but not in course of gaining assessable income. References Babovic, D., 2009, Deductibility of self-education expenses-making allowance for the youth allowance, Taxation in Australia, 44(6), p.318. Barker, K., Fairweather, K. and Grantham, R. eds., 2017, Private Law in the 21st Century, Bloomsbury Publishing. Boccabella, D., 2007, Enactment of a Deduction Rule Regarding Travel between Workplaces or Income Producing Activities Can Lead to Errors, Austl. Tax'n, 10, p.133. Eden, S., Tan, L.M., Veal, J., Loo, E.C., Ho, J.K., ODonnell, J., Warren, N., Harding, A. and Lloyd, R., 2005, eJournal of Tax Research, eJournal of Tax Research, 3(1), pp.114-145. Groves, M. and Lee, H.P., 2007, Australian administrative law: Fundamentals, principles and doctrines, Cambridge University Press. Gullifer, L. and Payne, J., 2015, Corporate finance law: principles and policy, Bloomsbury Publishing. Harrison, J. and Keating, M., 2014, The deductibility of Sarbanes-Oxley costs incurred by Australasian companies, Accounting Research Journal, 27(1), pp.52-70. James, K., 2016, The Australian Taxation Office perspective on work-related travel expense deductions for academics, International Journal of Critical Accounting, 8(5-6), pp.345-362. Ketchemin, E.P., 2002, A comparative analysis of the concept of fiscal jurisdiction in income tax law (Doctoral dissertation, University of Cape Town). Loutzenhiser, G. 2013, "Tax avoidance, private companies and the family", Cambridge Law Journal, 72, no. 1, pp. 35. Marks, D.W., 2002, Service agreements: everything has its season: a discussion of important matters for consideration when reviewing service entity agreements [Edited version of a paper presented at the Taxation Institute's North Queensland Convention, February (2002).], Taxation in Australia, 36(9), p.460. ODonnell, J., 2005, Quarantining interest deductions for negatively geared rental property investments, eJournal of Tax Research, 3(1), pp.63-113. O'neill, N., Rice, S. and Douglas, R., 2004, Retreat from injustice: human rights law in Australia, Federation Press. Schizer, D.M., 2000, Executives and hedging: The fragile legal foundation of incentive compatibility, Columbia Law Review, pp.440-504. Stacey, P., 2006, The GST Treatment of Bare Trusts, Austl. Tax'n, 9, p.36. Stewart, M., 2001, Commissioner of Taxation v. Payne-Deductibility of Travel Expenses: Is Australia Moving from Global to a Schedular Income Tax. Melb, UL Rev., 25, p.495.