Arthur Murray(Ns) Pty Ltd V Fct (1965) 114 Clr 314 Essays

Arthur Murray(Ns) Pty Ltd V Fct (1965) 114 Clr 314 Essays Arthur Murray(Ns) Pty Ltd V Fct (1965) 114 Clr 314 Essay Arthur Murray(Ns) Pty Ltd V Fct (1965) 114 Clr 314 Essay Part A (i) the fact arises on Arthur Murray(NS) Pty Ltd V FCT (1965) 114 CLR 314 is that the taxpayer sold prepaid dancing lessons with prepaid fees attributable in part to lessons to be provided in future income years. The commissioner assessed the tax payer on the basis that prepaid fees constituted income derived by the taxpayer when received. The high court concluded that amount received in respect of service to be provided in future years are not earned until the future obligations for which they are paid are discharged. Arthur Murray’s case can be co-related with the given condition of RIP Pty Ltd as the company is providing funeral services which is provided only after the death of client. For this they are receiving money in advance in order to provide future service . that’s why the case is related to Arthur Murray case ii a) The professional people like Doctor, engineer and small business they can access their income in cash basis if their income turnover is up to $ 2 million a year. Section 6 of ITAA 97, Provisions for ordinary income and statutory income are given in s6-5 and s 6-10 in income tax assessment act 1997. Income is derived upon the arising of enforceable debt for taxpayer who carries business of supplying goods. Professional fees for services are derived upon the arising of recoverable amounts during course of carrying business however if the amounts are basically reward for the personal service then the fees are derived upon its reception. The prepayments for goods and services are assessable only when that services or goods are provided. Dividends, wages and salaries are derived when paid and received respectively. Likewise, interest is also derived upon it receipt but if the taxpayer is in the course of lending    business then accrual basis is appropriate. And, all the trading income is derived at the point of sales. (Gilders et. al. 2009). According to Arthur Murray case, income is derived when the service is provided . Relating to RIP Company with Arthur Murray principle, we can say that RIP Company will derive their income only when the service is provided to its client. b) Yes the Arthur Murray principle apply to the company‘s accounting treatment of amounts in funeral plan No 1 and 2. Funeral plan 1 is a fixed price contract and when the agreed amount is paid, the client is guaranteed deluxe funeral arrangement. Under funeral plan 2 company continuously receive installment until the death of the client . however the fund is refundable but only 85% upon the cancellation where as money received is not refundable in funeral plan 1 . On the both plan, the company ultimately receive providing funeral services in the future . if we co-relate their services with the situation of Arthur Murray, we can see that they first receive the money first but provide service later in the future to its client. That’s why Arthur Murray principle is applicable to RIP Pty Ltd. c) Yes the commissioner or any tax payer have a choice in the method of accounting for tax. There are some cases that can be introduced to answer this question briefly. Carden’s case , the judgment of Dixon J , with whom a majority of the court agreed ,stated it was necessary to use the tax accounting methods that would reveal a â€Å"substantially correct reflex of the taxpayer’s true income â€Å". The court concluded it was appropriate to recognize professional income on a cash basis. Similarly Henderson case concluded that partnership should account on an accrual basis for income years after 30 June 1964. Similarly in Fc of T v Firstenberg 76 AT (4141) case, the court stated that where the taxpayer is a professional Sole practitioner, it is appropriate his income to be consider as being cash basis . Imposing the use of accrual basis on a professional sole practitioner would represent unrealistic and un reasonably burden. We can say that if the company is a Pty Ltd or Partnership , the tax payer derives income on accrual basis and if the tax payer is a sole trader then the income should be derived on cash basis (iii) According to sec 6-5(1)(2) Assessable income include according to ordinary concept and if a person is an Australian resident then taxpayer income includes the ordinary income derived directly or indirectly from all sources whether in or out of Australia during the income year . In funeral Plan 1 as there is no policy of refunding, the amount $ 225,000 will be assessable income if the client dies abroad. Where as in Funeral plan 2, the amount $ 4125 will be assessable for tax purpose as there is no one to claim the refund (iv) According to sec 104-150 ITAA 1997 if a person make a capital gain and deposit is more than the expenditure occurred in connection with the prospective sale or other transaction . People make a capital loss if the deposit is less. According to taxation ruling 97/19 Para 7, we can consider that other CGT provision apply with the effect that a forfeited, deposit is assessable as a capital gain in certain circumstances. The amount $16200 paid by defaulting member is consider as capital gain and should be assessable income under sec 104 -150 of ITAA 1997and TR 97/19 . RIP is not incurring any expenses against the forfeited amount paid by default member. Part B I) in simple language , trading is a buying and selling securities or commodities on a short term basis , hoping to make quick profit The term trading stock is defined in section 70-10 of the 1997 Act to include anything produced, manufactured or acquired that is held for purposes of manufacture, sale or exchange in the ordinary course of a business. Trading stock of a mining business comprises those tangible assets that are held for sale in the ordinary course of that business. Caskets and other accessories are acquired by a company to provide their funeral services . these accessories are trading stock for that company without which they cannot provide their services . the amount of $25000 spend by a company for trading stock which is spend to gain accessible income can be claimed for general deductable under sec8 (1) ITAA 1997 . II) according to sec 44(1) ITAA 1936 , shareholder in a company whether the company is resident or nonresident states that the dividend other than that are paid to the shareholder by a company out of profit derived by it from any source is assessable income . Under sec 207 -5 ITAA 1997 , if a corporate tax entity makes a franked distribution to one of its member then as a general rule –amount equals to the franking credit on the distribution is included in the member’s assessable income and the member is entitled to a tax offset that is equal to the same amount of money . Here the cash dividend paid is $ 21000 which is fully franked which means amount is paid after deducting the tax. Total amount before tax can be calculated by multiplying by 30 and dividing by 70. Mathematically 21000*30/70 =30000. Therefore $ 30000 is the company’s assessable dividend. Sec 82 K2MD, ITAA 1936 (Expenses * no. f days of eligible service period) / total no. of days of eligible service period 57000*122/731 =9513 is deductable amount Sec 26-10 ITAA 1997 , you cannot deduct loss or outgoing for long service leave ,annual leave , sick leave or other leave except accrual leave transfer payment that is made in the income year According to thi s case the tax payer had not incurred a loss or outgoing under sc 51(1) in the income year in respect of its employees accrued long service leave and annual leave entitlement unless it is paid in that income year ( Nilsen Development laboratories Pty Ltd ORS V FC of T 81 ACT 4031; (1981)144 CLR 616 . III) Sec 8-1 1997 Act This section provides that â€Å"You can deduct from your assessable income any loss or outgoing to the extent that (a) It is incurred in gaining or producing assessable income or (b) It is necessarily incurred in carrying on a business for the purpose of gaining or producing your assessable income. however you cannot deduct a loss or outgoing to the extent that : (a) It is a loss or outgoing of a capital nature b) It is a loss or outgoing of a private or domestic nature of (c) It is incurred in gaining or producing your exempt income or (d) A provision of this act prevents you from deducting it† A deduction for the capital works under division 43 is based on the amount of construction expenditure, that is, capital expenditure incurred in respect of the construction of those capital works . There are three different types of capital works under sec 43-20 A building or an extension, alteration or improvement to a building Structural improvement or extensio n, alterations or improvement to structural improvement. Capital works being earthworks or extension, alteration or improvement to earthworks if they are constructed as a result of environmental protection activities, can be economically maintained in reasonably good order and condition. AS per above terms and condition, the payment of $250000 of architectural design is a capital work under division 43 so the construction expenditure is deductable under TR 97/25. The taxpayer‘s demolition expenditure is not a capital in nature and therefore is not deductable ie . ec 51(1) of the Act. (Mount Isa Mines Ltd V FC of T 92 ATC 4755;( 1992) 176 CLR 141) Similarly the cost of acquisition of land costing $ 1. 2 m and demolishing expenditure of previous structure amounting $50000 and landscaping costing $ 40000 are not deductable. Sec 40-70(2) ITAA 1997 Calculation of deduction amount of capital expenditure Period of your C E* days used *4%/ 365 sec 43-210 ITAA 1997 The amount $2. 5 m is deductable under the rule. As per the above formula, 2. 5m * 330*4%/ 365 = $90411 is deductable Capital work deduction applies for sealed roads, sealed driveways, sealed car park, bridge, pipelines, retaining walls, fences, concrete or rock dams and sports field. Section 43-20(3)(a) Thus the on-site car park with the amount of $125000 is deductable iv Details | Amount | total| | Assessable income| | | | Profit from last year | | 2450000| | Cash dividend | 21000| | Sec 44 –(1)| imputation| 9000| 30000| Div 207| Total assessable income| | 2480000| | Deduction | | | | Material purchased | 25000| | Sec 70-10| Long service leave | 22000| | Sec 26-10| Rental storage space| 9513| | Sec82 KZMD| Architectural design | 250000| | TR97/25 Para 78| Construction of new premises | 90411| | Sec 43-15| Onsite car parking | 125000| | Sec43-20(3)| Total deduction | | 521924| | Taxable income | | 1958076| | Tax payable 1958076 *30% = 587422 Less tax off set 9000 Total tax payable 578422. 8

Do Recruiters Read Your Resume Summary Profile Sections

Do Recruiters Read Your Resume Summary Profile Sections When I first started writing resumes, I was completely against resume summaries. I found them bland, boring and unpersuasive. Why write a summary when the real stuff is in the experience sections and bullets? I felt the same way about Skills sections. Anyone can list a bunch of skills, so what’s the point? Well, over the years, my tune has changed. The resume summary (or profile), and even the list of skills, provide a quick context for the reader that makes the rest of the resume make more sense. And the summary does not have to be boring! Ideally it will include accomplishments and career highlights that grab attention rather than set the reader on snooze. The Word from Recruiters on Resume Summaries But what I think really doesn’t matter. What matters is what recruiters and hiring managers think. That’s why I was excited to receive an article in my inbox from Career Directors International titled Recruiter Voice on Resume Summary Profile Section. I’m linking to it here, but you won’t be able to view it (or any of the many valuable articles in the CDI library) unless you’re a CDI member. Here’s a summary of what recruiters have to say on the topic of resume summaries. Do Recruiters Read the Summary Profile Sections on Your Resume? The answer is YES, thankfully, as I have been writing these for every client for 9 years. Here are some opinions and insights that you should know: Start off with the title you’re going for. And be careful to match your job title to the job you’re applying to – not to a completely different one. Include relevant strengths, years of experience, and a sense of your personality/soft skills. Don’t be afraid to toot your own horn. Highlight your successes! Provide a sense of where you’re going next. Differentiate yourself in the summary from other candidates. Customize the summary for the position you’re applying for. One size does NOT fit all. Tell your (short) story – keep it to 5 lines or less! Show off how well you put ideas together in writing. Make it flow. This is NOT an old-style â€Å"objective† statement. It’s NOT about what you want. It’s about what you will offer to the company. Remember humans will read this. Be personable! Describe your transferable skills and industry knowledge here if you have them and need to prove you qualify for the position without a specific requested skill or experience. Give the reader a sense that you can solve the problem they have. Don’t wait for the bullets to demonstrate your efficacy. Be attentive! That means no typos or grammatical errors. Here are some sample resume summaries that I think succeed in doing what the recruiters in CDI’s article recommend. As you read these, consider how your resume summary compares. Senior IT / Technology Executive Aligning Business and Technology to Increase Revenue, Expand Reach, and Deliver Results IT leader defining advanced technology strategies, architectures, and security solutions for renowned retail organizations including Amazon.com subsidiary ABC and Famous Footwear. *** Globally minded: leverages resources, offshore development teams, and partnerships to accelerate revenue, enhance transparency, and propel growth. Operations Manager | Global Supply Chain Director | Business Analyst Transformational executive leader with 20 years’ experience in supply chain, logistics, and operations (PPG, NewPage, Mead). Utilizes technology to drive profitability through improved processes and lower costs. Applies SOP expertise to guide ERP transitions (Oracle, SAP), integrate siloed divisions, and optimize operations, sales, marketing, manufacturing, and customer service. Leverages proven strategies to change culture in service of the company vision. Senior IT Project Leader – Healthcare ERP Systems ERP Implementations – Oracle / Lawson / PeopleSoft / Cloud / Epic EMR / Cerner EMR IT/ERP project manager who has delivered 30 major ERP and related enterprise-level business-systems projects globally with IBM, HP, and Big 4 consulting firm Deloitte across healthcare and medical device sectors. Healthcare ERP expertise with strategic implementation projects for hospital systems, healthcare providers, government health systems, and biotech companies. - EPIC PROJECT MANAGER CONSULTANT - Improving clinical operations through technical expertise, people focus, and knowledge of hospital workflows Project leader and innovator with 13 years in Epic’s Implementation Services Division who understands the challenges of healthcare environments, and partners with nurses, ancillary staff, and other stakeholders to enhance usability and engagement. People-centric approach allows for clarity and empathy in setting expectations, bridging IT and operational priorities, and working with users to embrace new processes. Strategic Sourcing Operations Executive VP / Director Global Strategic Sourcing | Capital Project Management | Process Engineering | Capital Finance 20+ years’ leadership across clean tech, biotechnology, pharmaceutical, food, technology, chemical, real estate. Experience spans small to large operating, consulting and technology companies including Amgen ($83B market cap), Jacobs Engineering ($7B market cap), Amyris ($200M market cap) and venture-funded start-ups. Knowledge of multiple capital service and chemical markets including US, China, India and Japan. Consistently enhances efficiencies, extract value and add to the bottom line. How is your resume summary looking to you after reading these examples? If you see room for improvement, contact us – or if you do it yourself, please send your â€Å"before† and â€Å"after† resume summary to info@theessayexpert.com. We want to see the transformation! Need help with your resume summary? Let the professional writers at The Essay Expert make you look good on paper. Check out our resume writing services.

HR Proposal -Edit Chapter 2& 3 Essay Example | Topics and Well Written Essays - 10000 words

HR Proposal -Edit Chapter 2& 3 - Essay Example This section comprises of mainly four basic steps which are involved in the process of data collection. In most cases, the type of methodology used in a study is determined by the particular type of research being undertaken. The availability of relevant resources and time also play a contributory role to the methodology used. Methodology helps to organize, represent, and analyze data and information in a bid to answer the research questions of the study. The following are the basic steps involved in this section of methodology: A research design is a conceptual structure, outline or blueprint of what the researcher would do in the study by following proper guidelines that are meant to obtain data that can be used to solve the research problem or answer the research question. Research design represents the entire structure and working framework of the research which makes it possible and valid to draw more general conclusions from the study (Oppenheim, 1992). It works as the bonding element that holds other elements and parts of research together to give a perfect blend of conclusions and consequences of research. The researcher used mainly primary data collection method in order to provide reliable results. The research has been designed in a descriptive manner which is meant to count representative samples and make inferences about the whole population. The method used in the study involves gathering data from the selected participants using questionnaires and an analysis of this data is descriptive in na ture since it shows the subjective views of an individual. This design would certainly reach the desired goals in that the participants would be employees in HR related departments but working for organisations that deal with IT. Quantitative data collection techniques will be employed in this study and it will include mainly primary data through the use of questionnaires. Basically, quantitative data is any

Interview With Winnie Francois Essay Example | Topics and Well Written Essays - 1250 words

Interview With Winnie Francois - Essay Example The first question I have asked Winnie Francois consisted in the ethical values which are of a great importance for the leaders of the non-profit organizations. Winnie said that there were various approaches to develop ethics within Meals on Wheels. The ethical values are incredibly important, he gave an emphasis, due to the reason that the key aim of any non-profit organization is not to accumulate the financial assets and income, but help those who are in need. The ethical values which have been put on the basis of the Broward Meals on Wheels are connected with the intention to help without having any benefits of the financial character. Thus, Winnie claimed, the main ethical value of our work consists in the understanding that we work to help and assist. The leaders of the non-profit agency, Broward Meals on Wheels, Winnie said were full on enthusiasm and exercised the active approach to the design of ideas and ways how to have the good intentions to be turned to life. Broward Mea ls on Wheels serves as an important mechanism and the brightest example of how the non-profit organization has to work. Another ethical value, as Winnie Francois has a conviction, consists in the desire to unite the major stakeholders and charity organizations in order to follow the common aim which comprises of the numerous approaches and means to help and make it on the constant basis. This value requires, certainly, much attempt to be done, since the search of the agents willing to help is a very complicated and long-termed task.

Who Defines Beauty Research Paper Example | Topics and Well Written Essays - 1500 words - 1

Who Defines Beauty - Research Paper Example According to Newman, goodness as the moral equation of beauty were also used by philosophers (1) while others described beauty according to the modern definition of the dictionary which expresses beauty as â€Å"qualities in a person or thing that gives pleasure to the senses or pleasurably exalts the mind or spirit.† (Merriam-Webster). The contemporary understanding of beauty is subjective or that any standard of beauty must be relative (Vacker) and is largely related to the maxim â€Å"beauty is in the eye of the beholder†. It explains that a thing of beauty for a person may not simply appear as equally pleasing to another. Nature - Biological and EvolutionarySymmetry has been scientifically proven to be inherently attractive to the human eye (Feng). Biologists have long utilized symmetry - the extent to which a creature's right and left sides match - to gauge what is referred to as developmental stability (Cowley). The sense of attraction for symmetry is not only res erved for adults, infants were also found to demonstrate this trait as well. Infants have the innate ability to spend more time staring at pictures of symmetric individuals than they do at photos of asymmetric one (Feng). Scientists believe that preference for symmetry is linked with having a strong immune system. Thus, beauty is associated with more robust genes, increasing the chances that an individual’s offspring will survive (Feng). The idea and preference for beauty differs from culture to culture (Cowley). Aside from symmetry, males in western cultures.

Environmental Problems Linked To Developing Transport Systems Environmental Sciences Essay

Environmental Problems Linked To Developing Transport Systems Environmental Sciences Essay Throughout the rapidly developing world, convenient transport system led peoples meeting become more and more time-saving and comfortable. However, the gradually developing transport system has brought kinds of problems which are well worth for peoples greatest attention. There have an increasing focus on the environmental problems caused by the developing transport system. With these serious problems come a range of questions on peoples daily travel. Many people worry about the living surrounding which influenced by surface transport system. In this essay, I will analysis the environment effect caused by developing transport system, and effective mitigation measures have used to solve these questions. The surface transport system have consists defined to an extensive network of buses, cars, trams, trolleybuses and trains. Accompany with quick development of cities, transport system is expanding cover all over the cities to benefit for peoples daily lives during the same time. Mineta (2002) stated that transportation is essential to Americas security, economic prosperity and quality of life and surface transport system has supported the nations strong economic performance, and the evolution of world trade. There are widely held concerned that the developing of transport system has many benefits on humans lives. When people living in large cities, well established rail systems have significantly higher per capita transit ridership, lower average ,lower annual mileage, less traffic congestion, lower traffic death rates, lower consumer by this transportation ,therefore rail transit systems provide economic, social and environmental benefits to peoples lives stated by Litman(2010). Transport is part of peoples live, therefore, government should develop sustainable Transport which includes walking, cycling, public transport, car clubs, car sharing, eco-driving and low carbon vehicles. The purpose of develop sustainable transport is to reduce the problems which bring to environment and society caused by travelling, and supports economic growth. During the same time, sustainable transport will reduce car emissions that contribute to air pollution problems and global warming. This indicates that sustainable transport systems provide economic, social and environmental benefits, and these benefits tend to increase as a system expands and developed. Although developing transport system brings kinds of benefit to us, the negative aspects which caused cannot be ignored also. To date there has been agreement that no other machine has had a harmful effect on our environment than develop roads and increasing number of cars have brought to us. This is because people create the environment for living, but we have to repair our environment for cars and roads. The most serious problem caused by dramatically rising of expanding travel roads, highways, tunnels, overhead viaducts and the number of cars were environmental pollution in the crowded cities. There are kinds of surrounding contaminative problems, which have explicit relationship with the developing surface transport system. This can be divided into many points: noise pollution; air pollution; global warming; road danger; dissolving the cities; energy use. Noise seems to be one of the serious problem, there are many of America dwellers are exposed to noise so loud it has the potential to degrade hearing capacity over time stated by Orlando (2007). It is general that traffic noise thorough streets make people feel depressed and uncomfortable when they stay at home. Therefore, to protect residents from this trouble, it is vital to maintain the noise level at an appropriate degree. Furthermore, air pollution caused by surface transport system not only leads to serious health problem to human, but owing to the acid rain, which damage forests, buildings and water. It is definitely a complex problem in a crowded city. Air pollution  often  choked cities, because of so many a utomobiles emerge creating pollution. There is a body of opinion that global warming is the one of the greatest dangers which people will face during a long time. The developing transport system, which were remains one of the main growing sources of greenhouse emissions. It was also leads to serious climate problems. The  climate crisis is extremely dangerous, and it is a true planetary emergency, Gore (2006) stated. Global temperature is rising constantly, which leads to the world climate become imbalance. Throughout the developing transport system, the crowd city has expanded under unsustainable methods to fit all residents requirement. Many people claimed that the crowded city as essentially anti-human. Therefore, it is necessary for government and organization to take mitigation measures to develop a sustainable surface transport system to deal with the environmental problems. In order to mitigate the noise problem, government installs some noise barriers and does some noise insulation works to reduce the noise effect of transport projects. Governments have to support the sustainable transport. Take the Australian government for examples, it is engaging with most areas to support various approaches to reduce greenhouse gas emissions from public transport system in urban centers. Government should also ask for public idea for the important issue, because environmental problem concerns everyone. The Australian Transport Council and the Environment Protection and Heritage Council Vehic le Fuel Efficiency Working Group (2008), with support from the Australian Government, have handout a paper to ask the public opinions for car Fuel Efficiencies, it is a potential measures to encourage people to use fuel efficient, it will cause low carbon emission. Furthermore, government set up greenhouse gas reduced program project which include change national travel behavior. Governments also should encourage residents to use public transports for reduce car exhaust, greenhouse emissions and it was also save money on fuel cost. Governments needs to increase its investments in protect our living surroundings. For the other thing, government must have a sustainable urban and transport planning to meet for the increasing number of residents and cars. In the transport development plans, in order to avoiding the types of protection natural source, water sources and other environmental factors, make a sustainable transport planning, environmental planning, urban development planning a nd other contradiction between environment and cities make transport planning more scientific and sustainable. Take Singapores sustainable transport planning for example, there are several improvements which made in Singapore to have people adopt more sustainable modes of transportation. First of all, the public transport system is rapid reaching peoples requirement. During the population increases, the public transport network still keeping at the same rate with the population. There are effort have been set out to improving the expanding transport system and the frequency of public transport, such as buses and Mass Rapid Transit (MRT) trains. For the environment, Electric vehicles also have been introduced into Singapore for the advantage of having zero emission, therefore it will not bring environmental pollution stated by Shaw (2010). Furthermore, the Singapore environment council improves people consciousness to use green technologies in transportation and promotes the walking and cycling lifestyle. Therefore, Singapore balanced success in developing transport system and environment in s ustainable development methods. To summarize, surface transport system has significant support for economic development and it offers a wide range of benefits to people lives. However, transport system is still making noise pollution, air pollution and other environmental problems to cities Andersson (2005) . There are several reasons for that current transport systems are not sustainable. First of all, petroleum source reserves are finite and petroleum emission influence urban air quality, it also brings a range of environment problems. Secondly, numerous transport facilities make cities crowded and detrimental environment. For the others, increasing number of cars and transport system make urban sprawl. Although governments have take serious measures to deal with the problems, it still existing and have detrimental effect to people during the developing cities. In order to solve this problem, government and individual have to improve their consciousness to use public transport. It will reduce the environmental ef fect caused by car emission and make a better living surrounding to residents. Furthermore, a healthy lifestyle, such as walking and cycling should be encouraged also.

The study of Massage/ Kinesiology Essay -- essays research papers

There are many aspects on the study and meaning of kinesiology. Some of these ways are; applied kinesiology, kinesiology medicine research, and specialized and energy kinesiology. The study kinesiology and massage therapy is believed to go hand and hand. Many will say that without the proper knowledge of kinesiology and muscle movements, you can not provide a patent with all that is needed for a proper massage. As we approach new years, many individuals are increasing their concern in health. With the healing arts increasing in popularity, individuals don’t understand the need for well-rounded therapist. Who are trained in the science of kinesiology, which includes the technique of massage to enable them to be proficient in their field. During the early 1900s, the practice of medical science became accepted in our society. Many of the Swedish massage was mingled in with those of medical doctors and medical practices. (A type of â€Å"mechano-therapy† emerged of a combination with other therapist preformed by a physician or a nurse’s assistant.) Over time, these practices were absorbed into what would be general medicine. In the 1920s Masseurs and Masseuses had lost most of their market to doctors. They mainly found work with wealthy individuals who wanted a general, relaxing form of massage. After World War ll, a group of massage operators formed the American Association of Masseurs and Masseuses. This later became the forerunner of today’s American Massage Therapy Association (AMTA). The goal of these associations is to raise the status of massage as a unique and effective treatment for healing. In the 1980s the AMTA was formed. The first thing they did was establish a code of ethics and change their titles from masseurs and masseuses to massage therapist. Now the profession of massage is enjoying renewed vigor and influence in alternative medicine. Recent trends have pointed the continuing promise and growth of massage therapy as a health care career. Applied kinesiology is the scientific study of muscular movement, physical activities and the anatomy, physiology, and mechanics of the movement of body parts. Kinesiology was first created by the American/Italian chiropractor Anthony Gil in Milano, Italy. This relatively new study has many different branches of specialized studies. Many similar goals of kinesiology are to: restore normal nerve functions, have... ...ning again. I believe that the medical aspects of life and quality in general are much more looked at today then they have been in past years. The work of massage along with the knowledge of kinesiology has improved our modern medicines and is one of the best impacts we have today for healthier lifestyles. The way physical touch in massage keeps your body and mind more together is on of the best ways to impact not only the person receiving the massage, but therapist also. If a person has never had a massage, and was to get on for the first time, I believe they will go more often, just because of the feeling you have after opposed to the feeling you had before. There is such a large amount of individuals who are looking for massage therapist. Having a natural talent will really benefit our society with a healthier and relaxing state of body and mind. I truly know that with massage/kinesiology you are able to open your bodily needs better ,and become more capable of enjoying the time you have with people you work with to make your own personality complete. These alternative medicines are the best ways to get the flow of energy moving to able yourself to feel like your own utopia.

Alternative Ending To Catcher in the Rye Essay

Anyway, I really did go home after the carrousel. First, Phoebe and I walked out of the park and took the bus to Grand Central, to get my god dam Gladstone’s out of the strong box there. Though it had stopped hammering down, I was still pretty wet. Boy, it really came down like a madman. I still had ‘Phoebe’s’ red hunting hat on, it was soaking wet though. I didn’t care though. â€Å"I’m glad we’re both going home now, Holden†, she said. â€Å"I’m just ready to get this over with†, I said, â€Å"Mom and dad will cry.† â€Å"Don’t worry, Holden. It’ll be okay†, Phoebe said. She squeezed my hand which she was holding and smiled. It just about killed me. We had most of Phoebe’s Christmas dough, so we got my Gladstone’s, and took the bus to 72nd street. There were a bunch of kids at the back of the bus. They were all horsing around, laughing and all. We sat next to them. We took up a lot of room, since we had my two suitcases, plus my old suitcase with Phoebe’s stuff in it. I heard some kid say, â€Å"Phoebe, your brother found you!† I looked across the bus. It was that kid I met in the park yesterday, the girls who roller skates I’d tightened and all. â€Å"Holden’s coming to see me in the play†, she said to the girl. She tugged my arm, â€Å"This is my brother Holden, Holden, this is Susie. She’s in the play too!† â€Å"Yes†, Susie said, â€Å"It should be really great†. She was so polite. I really liked her. I usually like Phoebe’s friends when I first meet them. Phoebe and Susie helped me get my mind off of how I was about to face my parents. I was worried about my mom. I tried not to think of how hysterical she’d get. Phoebe said mom and dad were coming home at around 7. It was 4 now. We got off the bus at 72nd street, said goodbye to Susie and all, and then walked home. â€Å"How are Mr. and Mrs. Antolini?† she asked me. â€Å"They’re doing pretty good†, I said. Of course I would never tell her what really happened. I still couldn’t believe it. Had he always liked me in a flirty way? We got home, and I took my suitcases into my room and I lay down on my bed. I was pretty tired. All of a sudden i got to thinking about Pencey. I wondered what they were all saying about me back there. I started thinking maybe I was wrong, leaving so suddenly after that god dam little tiff with Stradlater. He’s really not a bad guy. In fact, I sort of missed him. I’ll give old Jane a bell tomorrow, if it’s not too crazy here. So I unpacked a few things in my room, and smoked all of my cigarettes. I was so god dam nervous. Around 7 o’clock, mom and dad walked in together. At the time, I was right there in the hallway, so they saw me right away. I really didn’t care if they yelled at me. I felt numb and empty inside. I was really hungry, but too worried to eat. If you want to know the truth, I was in pretty bad shape. Even though I changed and washed before mom and dad came home, I felt that I must have looked a state. I hadn’t shaved in a few days. Anyway, they looked all dressed up and nice when they came through the door. â€Å"Holden! What’s going on? What are you doing here? Its’ Tuesday†, my dad said. I took a deep breath, and then started coughing all over the place. Christ, what a time to have a coughing fit ey? I finally cleared my throat. â€Å"Well†, I said, â€Å"I†¦I got kicked out again. I’m really sorry† â€Å"Damn it, Holden! I can’t take it anymore!† Dad yelled. Mom had already started sobbing. I felt awful. Seeing Mom cry really killed me. â€Å"Holden, what the hell is wrong with you!? I paid a ton of money to send you to these schools and all you do is get kicked out every god dam time! I know you’re not stupid! You can pass these classes! I know it’s that you’re not applying yourself!† Boy was he mad. His face was all red, and all these veins were sticking out in his neck. I was kinda scared that he would hit me. We’re a pretty non-violent family. I was thinking about Allie the whole time Dad was yelling at me. I don’t know how long the whole thing lasted. â€Å"Damn it, Holden, you’ve really pushed my buttons this time! Look at how well DB and Phoebe are doing. Can’t you follow their lead?† Mom was just sobbing the whole time that the argument was going on. I started drifting off again, I thought about Mr. Antolini. I could be there now, having an intellectual conversation with him, smoking a cigarette. I kept thinking about him patting me on the head. Does he look at me as another son figure? Or does he have feelings for me? Or was he just really drunk? It didn’t seem right at all. When I got there, he should have noticed how tired I was and just let me sleep. So, Dad was kept on yelling at me and sent me to my room. I walked into my room, shut the door, and lay down on my bed again and lit a cigarette that I found in my hounds tooth jacket pocket. I hardly ever see Dad this mad. I heard my mom crying in their bedroom, and my father trying to comfort her. I started thinking of the military school. I knew I’d hate it there, even more than the other schools I’d been to. The next thing I knew, I was sort of crying. Normally I’m not a huge crier, but here I was, crying my god dam eyes out. I heard a little knock at the door, and old Phoebe came in. â€Å"I heard you crying, don’t worry Holden, everything will blow over†. She sat on the side of my bed and hugged me. Trust Phoebe to do something phony like that, but all the same, it was kinda cute. Phoebe went to bed at around 9 o’clock and I was still awake by 11. I couldn’t sleep. I felt kinda weak, and I kept coughing like a madman. That’s about it, that’s all I’m gonna tell you. I could go on and tell you about the military school and Phoebe and all. But I think I told too much already.

40 Topic Suggestions for a Descriptive Paragraph

40 Topic Suggestions for a Descriptive Paragraph If you want to be a successful writer, you must be able to describe [your subject], and in a way that will cause your reader to prickle with recognition....Thin description leaves the reader feeling bewildered and nearsighted. Overdescription buries him or her in details and images. The trick is to find a happy medium.(Stephen King, On Writing, 2000) Descriptive writing calls for close attention to factual and  sensory details: show, dont tell. Whether your subject is as small as a strawberry or as large as a fruit farm,  you should begin by observing your subject closely. Examine it with all five senses, and write down any details and descriptions that come to mind. Next go a little further afield with your list and associate your chosen topic or object with memories, opinions, and impressions. This list may give you some ideas for metaphors and possibly even a direction for your  paragraph or essay. Then make a list of verbs that could be  associated with your topic or object. This will help you have more variety than just buzzing be verbs and keep the writing and imagery descriptive and active. After your brainstorming phase, go through your list and decide which details and descriptions you like the most and are significant. Dont cross off the others, though. At this point in the project, you want to be open to any direction your imagination and writing take you. 40 Topic Suggestions: Description To get you  started,  here are 40 topic suggestions for a descriptive paragraph, essay, or speech.  These suggestions should help you discover a subject that especially  interests  you. If you dont start out with a topic that youre willing to spend some time with, your writing will show your lack of enthusiasm. If 40 is not enough, try this list of  400 writing topics. If you need some advice for the drafting phase, see   Composing Descriptive Paragraphs and Essays and   How to Write a Descriptive Paragraph. a waiting rooma basketball, baseball glove, or tennis racketa smartphonea treasured belonginga laptop computera favorite restaurantyour dream houseyour ideal roommatea closetyour memory of a place that you visited as a childa lockeran accident scenea city bus or subway trainan unusual rooma childs secret hiding placea bowl of fruitan item left too long in your refrigeratorbackstage during a play or a concerta vase of flowersa restroom in a service stationa street that leads to your home or schoolyour favorite foodthe inside of a spaceshipthe scene at a concert or athletic eventan art exhibitan ideal apartmentyour old neighborhooda small town cemeterya pizzaa peta photographa hospital emergency rooma particular friend or family membera paintinga storefront windowan inspiring viewa work tablea character from a book, movie, or television programa refrigerator or washing machinea Halloween costume

Future Years SAT Test Dates, Schedules, and Deadlines

Future Years' SAT Test Dates, Schedules, and Deadlines SAT / ACT Prep Online Guides and Tips Future SAT test dates are only confirmed less than a year in advance, but we at PrepScholar have done the hard work of looking at past test date patterns to predict future SAT test dates and registration deadlines. For 2018-19, the official timetable is set in stone. But even though they're more uncertain, we can predict future years like 2020 and 2021 with decent confidence. These predictions have been updated in March 2019 to reflect the latest possible data. For historical SAT test dates, check out our posts on past SAT test dates from 2017-18, 2016-17, 2015-16, and 2014 and before. SAT Test Dates and Deadlines 2018-19 This year's test dates and registration deadlines are officially confirmed by the College Board. Test Date Registration Deadline Late Registration Deadline Aug 25, 2018 July 27, 2018 Aug 15, 2018 Oct 6, 2018 Sept 7, 2018 Sept 26, 2018 Nov 3, 2018 Oct 5, 2018 Oct 24, 2018 Dec 1, 2018 Nov 2, 2018 Nov 20, 2018 Mar 9, 2019 Feb 8, 2019 Feb 27, 2019 May 4, 2019 Apr 5, 2019 Apr 24, 2019 June 1, 2019 May 3, 2019 May 22, 2019 Warning: SAT Test Dates May ChangeSign up to Receive Free Updates // SAT Test Dates and Deadlines 2019-20 The 2019-20 test dates are listed by the College Board but still subject to change. The registration deadlines are projected by PrepScholar. Please read the notes about projection accuracy below. Test Date Registration Deadline Late Registration Deadline Aug 24, 2019 July 26, 2019 Aug 14, 2019 Oct 5, 2019 Sept 6, 2019 Sept 25, 2019 Nov 2, 2019 Oct 4, 2019 Oct 23, 2019 Dec 7, 2019 Nov 8, 2019 Nov 26, 2019 Mar 14, 2020 Feb 14, 2020 Mar 4, 2020 May 2, 2020 Apr 3, 2020 Apr 22, 2020 June 6, 2020 May 8, 2020 May 27, 2020 SAT Test Dates and Deadlines 2020-21 Like above, the 2020-21 test dates are listed by the College Board but still subject to change. All registration deadlines are projected by PrepScholar. Please refer to the notes about projection accuracy below. Test Date Registration Deadline Late Registration Deadline Aug 29, 2020 July 31, 2020 Aug 19, 2020 Oct 3, 2020 Sept 4, 2020 Sept 23, 2020 Nov 7, 2020 Oct 2, 2020 Oct 21, 2020 Dec 5, 2020 Nov 6, 2020 Nov 24, 2020 Mar 13, 2021 Feb 12, 2021 Mar 3, 2021 May 8, 2021 Apr 2, 2021 Apr 21, 2021 June 5, 2021 May 7, 2021 May 26, 2021 SAT Test Dates and Deadlines 2021-22 This 2021-22 SAT test dates are tentatively listed by the College Board but could still change. All registration deadlines are projected by PrepScholar. Look at the notes below to learn more about projection accuracy. Test Date Registration Deadline Late Registration Deadline Aug 28, 2021 July 30, 2021 Aug 18, 2021 Oct 2, 2021 Sept 3, 2021 Sept 22, 2021 Nov 6, 2021 Oct 1, 2021 Oct 20, 2021 Dec 4, 2021 Nov 5, 2021 Nov 23, 2021 Mar 12, 2022 Feb , 2022 Mar 2, 2022 May 7, 2022 Apr 1, 2022 Apr 20, 2022 June 4, 2022 May 6, 2022 May 25, 2022 How to Use These SAT Test Date Projections The vast majority of the dates above should be correct. For example, if you're taking the SAT in November 2019 and want to know whether a test date lands on your birthday or not, this calendar will tell you. At most, our projected dates might be off by a week. However, as it is with all projections, there will always be some margin of error. Feel free to plan your SAT schedule using our calendar. Within a year of your planned test date, check the College Board website for official dates. As long as you don't bet your life on it, the above SAT dates and deadlines should give you a clear idea of when future SAT tests are likely to be held. What's Next? What SAT score should you be aiming for? Learn what a good SAT score is, what a bad score is, and what an excellent SAT score is. Are you aiming for a high score on the SAT? Check out our popular step-by-step guide on how to get a perfect SAT score, written by a full scorer. Thinking about retaking the SAT? Read our guide to see whether retaking the SAT will raise your score. Want to learn more about the SAT but tired of reading blog articles? Then you'll love our free, SAT prep livestreams. Designed and led by PrepScholar SAT experts, these live video events are a great resource for students and parents looking to learn more about the SAT and SAT prep. Click on the button below to register for one of our livestreams today!

Select an interesting Topic Essay Example | Topics and Well Written Essays - 250 words - 1

Select an interesting Topic - Essay Example This thought and reality is actually quite liberating. College writing simply expands on what I learned in high school. While high school did train me to pay close attention to the grammar and mechanics of my writing, I cannot say that it trained me to adequately express my own thoughts and ideas, while contributing in some way to the existing body of academic knowledge. It seems to me now that my college writing courses will be geared towards accomplishing this latter goal. As mentioned in the reading, â€Å"College writing is the form of written communication found in the academic world of universities and college – and nowhere else† (Fontaine and Smith 2). As I embark on these courses, I need to remain cognizant of this reality and make an effort to hone my writing skills and elevate them to another level. This will take some work, but by understanding that my writing should continuously change and that I am not locked into any one set style or methodology, I believe I will quickly catch on and see improvement course by

How can SMEs(small to medium enterprises) survive in the highly Essay

How can SMEs(small to medium enterprises) survive in the highly competitive industries that are participating - Essay Example The SME sector adds to the economic growth of a country through employment generation and overall sustenance of the economy locally, nationally and globally. Therefore, survival of SMEs needs to be discussed with high priority on developing such strategies that help in the growth of SMEs at regional, national and global level. The world economy depends to a significant extent on the success of small and medium business, which necessitates the urgency of making an inquiry into the reasons of collapsing of small and medium business firms. The research question motivates analysis of the issue from different perspectives like what efforts the SME entrepreneurs are making for their survival, what guidance and financial help the governments and banks are providing worldwide for the survival of the SME industry and a number of other survival strategies. Curiosity arises on the causes of not surviving in the market place due to the associated risks. SMEs are not fighting a lone battle against odds; active government support is provided to them as they are the backbone of a country’s economy. This is the reason why so much attention is paid to the growth of SME sector in all industries. In comparison to small business, medium enterprises are in somewhat better position; they accept the challenges but small entrepreneurs’ market position is very critical due to high cost of raw material, energy, inflation and lack of ready finance. Taking the example of Canada where small business represents 98% of all business, the government is playing a leading role in clearing the roadblocks to survival and growth of small business and leaving no stone unturned in its efforts for SMEs survival. The government is promoting SME by celebrating Small Business Week 2009 and introducing Canada’s Economic Action Plan, providing the mechanism to small and medium businesses to come soon out of the repercussion