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
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SHELL MOERDIJK | Accountplan | SHELL MOERDIJK IN COMBINATIE MET SHELL NEDERLAND | Groep 3: Désirée Snijders‚ Bram Wickel‚ Aris Scheurwater‚ Duer Dania‚ Shannon Meinster‚ Mike de Bruin‚ Jalal Mouloudi [Kies de datum] | Inhoud 1.0 Basis gegevens 3 2.0 Overall doelstellingen‚ strategie en bedrijfsresultaten account 4 3.0 Inkoopstrategie 6 3.1Inkoopproces 6 4.0 SWOT analyse 7 5.0 Door account gehanteerde leveranciers-selectiecriteria 8 5.1Specifieke eisen/wensen account
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A Dope Idea! The legality of Marijuana has been subject to debate and controversy for decades. Cannabis is illegal to consume‚ possess‚ trade‚ cultivate and transfer in most countries. Since the beginning of mass Marijuana prohibition most countries have not re-legalized it for personal use although 10 countries have decriminalized its use in limited quantity. Medicinal use of cannabis is legal in a number of countries including Canada‚ the Czech Republic‚ Israel and 16 states in the United States
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Introduction The complexities of present day economies and social problems in the countries of former Yugoslavia could be traced back to two decades ago. Namely‚ the war itself with an insufficient post-war reparations and transitional justice mechanisms has taken a toll on societal fiber. The lack of competitive economies and a very high unemployment is debatable a direct result of harsh and often hasty privatizations done swiftly after the Yugoslav war. The social cost of war has not only brought
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It has been insinuated that‚ despite advances within the Criminal Justice System (CJS)‚ gender bias still exists. This podcast will attempt to formulate an argument to support the statement - ‘although less common‚ gender bias still exists in the Criminal Justice System’. Heidensohn (1985) implies the typical female offender is deemed to be young‚ with the first offence usually being shoplifting. Therefore‚ suggesting that females commit fewer crimes than males and are less likely to reoffend. This
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In today’s society‚ America is a dangerous place for people to walk alone. We have definitely had our share of serial killers over the years. We have had the Harpes brothers in the 1800’s to the more modern day Jeffrey Dahmer. A serial killer in the United States is defined by Congress as “someone who murders a minimum of three or more people.” (Harris) Three-quarters of the world’s total serial killers have done their killing in the United States. True crime writers often claim that America’s
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vakantieplannen‚ et cetera. Maar ondertussen vermijden ze waar ze het eigenlijk over moeten hebben: hun kinderen. De twee vijftienjarige zoons van beide echtparen‚ Michel en Rick‚ hebben samen iets uitgehaald wat hun toekomst kan verwoesten. Tot dusver zijn alleen vage beelden van de twee in Opsporing verzocht vertoond en zit het onderzoek naar hun identiteit vast. Maar hoe lang nog? Twee mannen‚ twee vrouwen‚ twee zoons ¬– wie durft een beslissing te nemen over de toekomst van zijn eigen kind? Wat het nog
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The purpose of this paper is to analyze my own experience and the research I found regarding discharge planning. Discharge planning consists of an array of assessments and teachings as the patient moves from one facility (hospital) to another (home‚ nursing home‚ etc.). Essentially‚ this is significant in preventing a patient from re-hospitalization. In regards to my patient‚ she received an assessment and teachings concerning her mental status‚ mobility‚ previous surgery‚ current medications‚ and
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Cancer has become a challenge that faces the entire world population. According to the World Health Organization (2004)‚ cancer is the main leading cause of death in economically developed and developing countries respectively. Specifically‚ American Cancer Society (2012) declares that about 1‚638‚910 new cancer cases are estimated to be diagnosed and 577‚190 people tend to die from it in the United States during 2012. According to New Jersey Department of Health and Senior Services (1998)‚ cancer
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Revenue recognition on FASB and IASB convergence process I. CONVERGENCE OF U.S. GAAP AND IFRS Since 2002‚ Financial Accounting Standards Board (FASB) and International Accounting Standards Board’s (IASB) have been working toward “convergence” of US General Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). They have made significant progress in efforts to converge critical accounting standards such as those dealing with revenue recognition‚
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