the status of gratuitous payments are relevant in determining whether the bonuses received are assessable income. We can determine that the bonuses satisfactorily fulfil the requirement that for the bonuses to be assessable they must “come in”.(tenant v smith) Natural incidents of employment will be income‚ because they arise from a service relationship and because they are an expected incident of the occupations. (Kelly v DCT) Ultimately‚ it is the character of the payment in the hands of the recipient
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Wal-Mart’s acquisition of Massmart: will the effects be detrimental rather than beneficial? The recently approved acquisition of a 51% stake in Massmart by Wal-Mart has brought about a lot of speculation as to whether this deal will mainly positively impact South Africa’s GDP or not. By investing in the African market‚ Wal-Mart will to a greater extent impact South Africa’s labour market as well as lead to the growth of the retail industry at a faster rate‚ thus positively impacting growth in the
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Water Cycle By: Ricayanna Clarke Mr.Fraizer 804 Science TABLE OF CONTENTS 1. INTRODUCTION 2. CHAPTER 1 – The Water Cycle 3. CHAPTER 2 - What is Evaporation? 4. CHAPTER 3 - Condensation 5. CHAPTER 4 - Precipitation 6. CHAPTER 5 - Major sources of water 7. CHAPTER 6 - Where are places that irrigation would be common? 8. CONCLUSION 9. BIBILIOGRAPHY INTRODUCTION The reason why I chose this topic is because I was interested in the water cycle. The water cycle caught
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FINANCE TOPIC: “BALANCE OF PAYMENT AND INDIAN ECONOMY INTRODUCTION BALANCE OF PAYMENT According to Reserve Bank of India‚ the balance of payments of a country is a systematic record of all economic transactions between the residents of a country and the rest of the world. It presents a classified record of all receipts on account of goods exported‚ services rendered and capital received by residents and payments made by them on account of goods
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Second Language Acquisition and the Critical Period Hypothesis When learning a second language a native-like level is hardly ever reached. Various research has been conducted into this phenomenon which has resulted in a number of hypotheses concerning the possible cause thereof. One of these is the Critical Period Hypothesis which states that there is an optimum period for learning a second language that ends after puberty. Can the Critical Period Hypothesis adequately explain why people acquiring
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BIOLOGICAL CHEMISTRY VOL. 281‚ NO. 32‚ pp. 22865–22874‚ August 11‚ 2006 © 2006 by The American Society for Biochemistry and Molecular Biology‚ Inc. Printed in the U.S.A. Iron Regulation and the Cell Cycle IDENTIFICATION OF AN IRON-RESPONSIVE ELEMENT IN THE 3 -UNTRANSLATED REGION OF HUMAN CELL DIVISION CYCLE 14A mRNA BY A REFINED MICROARRAY-BASED SCREENING STRATEGY *□ S Received for publication‚ April 24‚ 2006‚ and in revised form‚ May 24‚ 2006 Published‚ JBC Papers in Press‚ June 7‚ 2006‚ DOI 10
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The Carbon Cycle The element Carbon is the principle block for the organic compounds that make up life. This is because the study of the Carbon Cycle draws upon theories from biology‚ chemistry‚ geology and oceanography in order to understand the movement of carbon throughout the atmosphere‚ hydrosphere‚ and geosphere. Carbon is made up of four electrons that are able to form with each other; this causes the many different forms of carbon. The most popular form of carbon is carbon dioxide; this
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Nitrogen cycle A simple and complete diagram of the nitrogen cycle. The blue boxes represent stores of nitrogen‚ the green writing is for processes that occur to move the nitrogen from one place to another and the red writing are all the bacteria involved. The nitrogen cycle is the process by which nitrogen is converted between its various chemical forms. This transformation can be carried out through both biological and physical processes. Important processes in the nitrogen cycle include fixation
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The Carbon Cycle is a complex series of processes through which all of the carbon atoms in existence rotate. The same carbon atoms in your body today have been used in countless other molecules since time began. The wood burned just a few decades ago could have produced carbon dioxide which through photosynthesis became part of a plant. When you eat that plant‚ the same carbon from the wood which was burnt can become part of you. The carbon cycle is the great natural recycler of carbon atoms. Unfortunately
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word count: 4106 Introduction...............................................................................................................................2 Social accounting as a concept.................................................................................................2 `Social accounting` definition The development of the concept The reasons of producing such reports nowadays Principles of good social accounts Global standards for social and environmental reports Critical
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