Lecture 2 : Jurisdiction to Tax Taxable Income Tax Payable [s4-10 ITAA97] : (Taxable income x Tax Rate) – Tax Offsets Financial Year 1 July : 30 June Tax Offsets [s13-1 ITAA97] Social security benefits Dividends (franking credits) etc Taxable Income [s4-15 ITAA97] : (Assessable Income – Deductions) Assessable Income [s6-1] compromises Ordinary Income [s6-5] and Statutory Income [s6-10] but not Exempt Income [s6-15] Deductions include General Deductions [s8-1] and Specific Deductions
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ACCA P3 – PROFESSIONAL LEVEL Business Analysis SMART Notes Prepared by Darren Sparkes Email: darrensparkesnotes@sky.com ACCA P3 - Business analysis These notes are not intended to cover the whole of the ACCA P3 syllabus ©Darren Sparkes‚ 2010 1 Contents Page no. Paper 3 Examiners Approach…………….….... 3 Extracts from the Examiners report ……….…...4 Examination Technique……………….…..……..7 Background and examination format..…............9 Syllabus Overview………………………...........10 Strategic
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Trippple Award Specification (4BIO) Examination in 2012 Trippple Award Specification Key words are underlined in red. Practical work is printed in italics. Section 1: The nature and variety of living organisms Characteristics of living organisms include; M ovement R espitation S ensitivity G rowth R eproduction E xcretion N utrition In addition‚ all living organisms contain nucleic acids (DNA) and have the ability to control their internal conditions. Finally‚ all living
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The Great Gatsby Revision Notes Contents 1. Background 2. Setting 3. Characters 4. Narration 5. Themes 6. Symbolism 7. Imagery 1. Background Economic extremes The early part of the 1920s was a time of economic boom for the United States. Their industries had supplied the war in Europe‚ generating enormous profits. The automobile industry and those related to it‚ such as the oil companies‚ were expanding very rapidly. In The Great Gatsby‚ we are
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Government 2302- Revision Notes- Exam 1 Nicole Ogunlana Chapters 7‚8‚9‚23‚24 1. What is reapportionment‚ redistricting‚ and gerrymandering? * Reapportionment- is the process of allotting congressional seats to each state following the census according to their proportion of the population. Some states will get more or less seats for representative based on population change. * Redistricting- is the process of redrawing congressional district to reflect increase or decrease in seats
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INSPECTOR CALLS REVISION NOTES Political views During the 1930’s Priestley became very concerned about the consequences of social inequality in Britain‚ and in 1942 Priestley and others set up a new political party‚ the Common Wealth Party‚ which argued for public ownership of land‚ greater democracy‚ and a new ’morality’ in politics. The party merged with the Labour Party in 1945‚ but Priestley was influential in developing the idea of the Welfare State which began to be put into place at the
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Contract = an agreement between two or more persons which will be enforced by a court of law *Action for breach of contract is part of common (judge-made) law *Essence of contract law is to protect the bargain bw 2 parties *Must not engage in conduct that is misleading‚ unconscionable and unfair. 1. Formal contracts Contracts of record (court records) Contracts under seal (ie deeds‚ gratuitous comments) 2. Simple contracts In writing Evidenced in writing No requirements SIMPLE ROADMAP Intention
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(Total for Question 3(a) = 30 marks) OR (b) (i) Analyse the important features of either Deontology or Natural Moral Law.(18) (ii) To what extent is the selected theory persuasive?(12) (Total for Question 3(b) = 30 marks) EITHER 4 (a) (i) Examine the important concepts relating to justice and law and punishment.(18) (ii) Consider critically the extent to which subjectivism poses problems for these concepts.(12) (Total for Question 4(a) = 30 marks) OR (b) (i) Analyse the contribution made by
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AQA AS Philosophy Revision Notes – Tolerance What is Tolerance? Weak and Strong Senses of ‘Tolerance’ • Tolerance requires difference – you don’t ‘tolerate’ something that you agree with. • However‚ tolerance isn’t a ‘live and let live’ attitude. • There are several ways of responding to things that are ‘different’ (with respect to attitudes and beliefs): o Someone can not care how other people live – this isn’t tolerance o Someone can not object
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Warmth (comfort) Absorbency (comfort) Comfort (comfort) Handle and drape (aesthetics) Strength (functional) Elasticity (functional) Aftercare (functional) Natural fibres Wool Warm to wear. Slow‚ can absorb its weight in water and not feel wet. Repels water droplets. Very slow drying. Fine wool‚ very comfortable. Coarse wool‚ scratchy. Very soft or coarse handle. Good drape. Medium strength‚ not durable. Very good. Creases drop out. Wash and iron with care‚ may shrink. Dry
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