Education, And Gender Discrimination - 1441 Words

In the past recent years, there has been a lot of talk about the issues with the Taliban and those who have suffered. One of the most commonly heard of stories, is the story of a young girl who stood up for all girls trying to earn an education in a country that has made this next to impossible. This book shows a real insight to the life of a hero, which humbles readers. A major theme in this book is courage. This book relates to our studies in Sociology this semester through education, and gender discrimination. Malala s passion about education is evident even before the first page of the book. Her dedication stuck out to me, To all the girls who have faced injustice and been silenced. Together we will be heard. (Yousafzai, 2013).†¦show more content†¦If I had not known any better, I could have assumed that this poem was actually written about Malala herself because it perfectly describes her actions. She is the main character in this book, and she can be described as intel ligent, courageous, and ambitious. Her courage can be verified through her actions against the Taliban. Her ambition is seen through her drive to fight for education. With this ambition she has received nomination for a Noble Peace Prize, her own novel, and has helped countless people around the globe. The book also focuses heavily on Malala s father, Ziauddin, who is an acitivist and teacher of the Swat village they live in. His influence over Malala is evident, and many conflicts are caused by this. For example, her father is guilt stricken with the idea that he caused her to stand up, and other people have agreed that he is at fault. However, despite all of this he is still proud of his daughter for her amazing accomplishments. This book focuses on the personal life and day-to-day challenges of Malala Yousafzai. This alone brings life into the story, and allows people to see the true Malala. Basically she is a girl who prioritizes her grades above most things. She loves her fathe r, who is a very well educated man, and fuels most of her fire. She grows up listening to him talk of advocating women s rights and the worldly issues with which he is very passionate about. Along with her love for her

Database Migration Is The Transportation Of Data From...

INTRODUCTION Database migration is the transportation of data from existing database to new database. With the advancement in technologies, upgrade in database data migration has become frequent and change in legal regularity is also a reason. To cope with better performance of the application and better outcome to the organization it is critical to achieve the migration in time, budget and allocated resources. Johny Morris, in [1] related data migration as â€Å"the selection, preparation, extraction, transformation, and permanent movement of appropriate data that is of the right quality to the right place at the right time and the decommissioning of legacy data stores.† Migrating data from source to destination is not just copy pasting the†¦show more content†¦The best practice for data migration is to use a tool or process that involves iterative approach and the answer is ETL, which is used during migration to extract data from legacy system then transform the data in required format and finally load in the target database. Some literatures verify the saying that ETL is more preferred tool for data migration. 41% of projects use ETL, on the second spot of most popular techniques being hand coded solutions with 27% [5]ETL has consolidated tools support[6]. The success of ETL tools is also due to the fact that Business Intelligence and Data Warehousing makes use of this paradigm [7]. [8] Discussed a substantial escalation in data quality based on the observation of statistical analysis before and after using automated ETL. After successful migration, the main issue lies with the integrity of quality data at target database which is done by data validation testing. A few of the existing methodologies of data validation testing is discussed in brief here in which some follows manual approach and other uses automated approach with their limitations. Some ongoing methodologies include: 1. Lines of code This is the simplest process for validation data. It uses COUNT operator and counts number of lines in both legacy and target databases and then compares them. If the rows in both databases are equal then it is considered as successful migration.

The Purpose of Australias Modern Criminal Justice System Free Essays

Why do we need a criminal justice system in Australia? To answer this question, We firstly need to look a couple of things to allow you a thorough understanding of what exactly the criminal justice system is, questions like, what is role that this system has to play in today’s modern somewhat debauched society, also what are the key concepts and components of each part of the criminal justice system. It is my attention through the aid of this essay to not only explain the differing parts of the criminal justice system, but also answer the topic in question; by the time we are through you will have a thorough understanding of the Australian criminal justice system and why it is needed. What exactly is the technical meaning of â€Å"the criminal justice system†? An excellent answer to this question maybe found by looking at the Australian Bureau of Statistics (www. We will write a custom essay sample on The Purpose of Australias Modern Criminal Justice System or any similar topic only for you Order Now bs. gov. au/ausstats 1997 paragraph 2), to quote this definition directly, the Australian Bureau of Statistics defines this as â€Å"The criminal justice system is a system of laws and rulings which protect community members and their property2. It determines which events causing injury or offence to community members, are criminal. Criminal offenders may be punished through the law by fines, imprisonment and/or community service†. Ok we now have a clear definition of what the criminal justice system is we can break down this definition into key elements, and then look at the working of each element in relation to the criminal justice system as a whole. Is there only one criminal justice system in Australia or are there more? Well let’s look at the next paragraph. How many criminal justice systems are there in Australia one only or several? According to the book criminal justice, issues in society (Healey 2006 p. 18) there are nine criminal justice systems currently in operation in Australia at present. This nine comprises of one commonwealth or federal criminal justice system, which is controlled and policed by the Australian federal police. However it can be said that the federal system is not complete due to the fact the federal system corrective service department, therefore punishment for federal crimes that involves incarceration or some form of rehabilitation are facilitated by the relevant corrective service department of the appropriate state or territory. The other eight criminal justice systems are enacted by each state or territory. Each state system is very similar in the way crime and punishments are dealt with, within each state system the makeup includes the same key components. Each state criminal justice system comprises of three key elements the relevant state police force, the court system (which comprise of, local, district and supreme courts) and corrections including jails, juvenile detention centres mental health facilities as well as other rehabilitation programs. Firstly let’s look at the frontline of any criminal justice system, which is the relevant federal state or territory police force. What role do police in the criminal justice system? According to (White and Perrone 2010 p. 287-293) police are not only one of the most powerful means of social control in society but are also the most visible, police have quite a large amount of power in which they are able to use their own judgement or discretion. It is through police that offenders are first entered into the criminal justice system, or if offence is minor diverted away from criminal justice system, to quote (White Perrone 2010 p. 87) directly â€Å"police are often described as the gate keepers of the criminal justice system†. It can be argued that by creation of laws and implementation of these laws that a person is being stripped of a small portion of one’s civil rights and social freedoms; however it is of general acceptance that the vast majority of society accepts this so called loss of rights and freedoms, to allow general level of peace and order, a system without laws and some form of socia l restrictions and civil freedoms would certainly lead to social anarchy. Not only is it the role of police to arrest and apprehend criminals but it also their role perform other essential community duties such as law order, conflict resolution and maintenance of such resolution, police may often do this without the arrest of individuals (White Perrone 2010 p. 287-293). Strategic planning for the prevention of crime is also just important as the apprehension of individuals by stopping the crime before it occurs. Other duties performed by today’s police force include emergency response and services e. . car accident response, traffic control and community service and many other tasks. Community service involve such mundane acts as rescuing a cat from a tree to appearing at schools educating the young. Over all it can be seen the need for policing as a vital link in the criminal justice system. In the next paragraph we will take a brief look at the various court systems. There are four main court systems in Australia three of which are state and the other federal. The courts are (www. lawlink. nsw. gov. u 2011) the local court, which deals with such matters as Family law involves issues such as domestic violence orders, power of attorney and also enduring guardianship etc. Also the local court deals with Monetary issues such as small claims arising from motor vehicle accidents etc. monies owed that are payable such overdue fines etc. Local courts also deal with minor criminal offences including such things as drink driving, minor assaults, break and enter and breaches of AVOs etc. and also minor traffic incidents The district court for want of a better term is the â€Å"middle† court. The district court is a trial court dealing with both criminal and civil matters and also can preside over certain tribunals. The district court is headed by a chief judge. The Supreme Court is the highest of the state courts. The Supreme Court has unlimited civil jurisdiction and handles the most serious of criminal offences. The last court which is the highest court in Australia is the federal court or High Court of Australia which deals with all matters that are to do with the Commonwealth of Australia. We now have a brief understanding of the four main court systems of Australia so now let’s take a look at the last element of the criminal justice system that is that of corrective services. According to (www. correctiveservices. nsw. gov. au accessed 30/5/2010) the role of Corrective Services is to provide not only custodial sentencing but also non-custodial supervised punishments such as community service, in home detention and parole. Corrective services also provide pre-release reports on offenders to determine the risk of Recidivism or for the want of a better word re-offend. Now we have had a look at the key facets of the criminal justice system and how each interlocks with the next i. e. the police (first line of contact for the criminal justice system, arrest or caution offenders, if police arrest the offender then moves on to the relevant court system depend on relevant type and severity of crime, which in turn makes a judgement, on whether the person in question is a risk to society. If the courts come to the decision that the offender is of danger to the public they are incarcerated, or if offence is not so serious the judgement can be made to se other parts of corrections to allow for rehabilitation etc. of person in question. I hope I have helped you the reader to clearly see and understand why it is vital that any socialised society requires a criminal justice system to not only keep order in society but to also provide protection and justice for each and every individuals personal and social rights and well being. References Australian Bureau of Statistics 4102. 0 – Australian Social Trends, 19/06/1997 (accessed30/6/2010) www. bs. gov. au/ausstats/abs@. nsf/2f762f95845417aeca25706c00834efa/a4d719473be50fdfca2570ec001b2c95! OpenDocument Healy, J. (2006). Criminal Justice, issues in society volume 32. NSW Australia: spinney press White, R. , Perrone, S (2010) Crime, Criminality Criminal Justice Melbourne Australia: Oxford University Press New South Wales Government Corrective Services NSW Statement of Purpose (Accessed 28/6/2010) www. correctiveservices. nsw. gov. au/about-us/statement-of-purpose How to cite The Purpose of Australias Modern Criminal Justice System, Papers

Taxable Income Be Estimated From Financial -Myassignmenthelp.Com

Question: Discuss About The Taxable Income Be Estimated From Financial? Answer: Introducation Spark Infrastructure is the fund for specialist infrastructure and the main objective of the company is investing in the regulated utility infrastructure within Australia as well as in overseas. The products and services of the company includes the gas and electricity transmission and distribution, sewerage assets, regulated water that offers stable cash flows and comparatively low risks and it facilitates payment to the investors along with the potential long-term growth. The vision of the company is to offer long-term, stable and attractive returns complied with the market expectations and risk profile (Spark Infrastructure 2018). Further, it seeks to establish the diversified portfolio with regard to regulated utility infrastructure assets and continuing to be in the lead position under the Australian infrastructure investment fund. Further, the values upon which the company is maintaining its growth are fairness, honesty, maximising the value of the security holder and maintenanc e of the high standards for corporate governance. Item of equity and explanation From the annual report of the company for the year ended 30th June 2016, it has been recognized that the equity of the company has the following items Issued capital issued capital is the number of shares capital that is issued to the shareholders. The issued capital is the authorised capital of the company and the unused part is known as unissued capital. Further it is face value of shares that is issued to the shareholders. The share premium and issued share capital represent the invested capital of the shareholders (Dhaliwal et al. 2016). The issued capital is also known as the subscribed share capital or subscribed capital. The share capital value changes with the issuance of new shares to new or existing shareholders. Further, the company has the option of redeeming or purchasing the shares that will result into the changes in the value of subscribed capital. Reserves reserves in the balance sheet is used to refer the shareholders equity and it is generated through various sources. While the reserves are created through shareholders contribution, they are in the form of legal reserve fund or share premium (Bodie, Kane and Marcus 2014). Reserve may include all the items except the share capital that is listed under equity section of the companys financial statement. However, the reserves are of 2 types revenue reserve and capital reserve. Retained earnings it is percentage of the net earnings that is not distributed as dividends and retained by company for reinvesting in the core business or paying-off the debt. The retained earnings is recorded as shareholders equity under the balance sheet (Hutchens and Rego 2013). The retained earnings are reported at the closing of each accounting period as accumulated amount of the companys prior earning after deducting the amount of dividend. However, the retained earnings of the company can be negative or positive. (Refer page 41 of annual statement for the year ended 30th June 2016) Changes in each item of the equity Equity items 30th June 2016 ($000) 30th June 2015 ($000) Issued capital 11,99,119 13,03,404 Reserves (18,231) (17,404) Retained earnings 956,396 870,355 Reasons of changes Issued capital the issued capital of the company has been changed to $ 11,99,119 from $ 13,03,404 as the company distributed capital amounting to $ 104,285. Reserves reserves has been changed to $(18,231) to $(17,404) due to comprehensive loss amounting to $ 1,817 and recognition of the share based payments amounting to $ 990. Retained earnings the amount of retained earnings has been changed to $ 956,396 from $ 870,355 as the company earned $ 86,041 on account of comprehensive income. (Refer page 42 of annual statement for the year ended 30th June 2016) Tax expenses of the company The tax expenses of the company for the year ended 30th June 2016 on net income of $ 107,234 thousand was $ 26,151 thousand. The rate of income tax applied on the company for the year ended 30th June 2017 was at the rate of 30% (Ato.gov.au 2018). Difference in company tax rate and tax expenses The tax rate times for the company does not match with the tax expenses if 30% tax is applied on the net income of the company that is $ 107,234 thousand. If 30% is applied on the net income, it comes to $ 32,170 (Tran 2015). However, the tax expense under the income statement of the company is stated as $ 26,151. The difference were due to the non-deductible expenses amounting to $ 180, impact of the prior period adjustments amounting to $ 7,081 and effective tax on the operating result of trusts amounting to $ 882. Deferred tax assets or liabilities The amount of deferred tax liabilities (DTL) of the company for the year ended 30th June 2016 amounted to $ 261,167. The deferred tax liabilities are identified on account of taxable temporary differences that are generated on account of investments in the associates except where the company is able to control reversal of temporary difference and it is expected that temporary differences that will not be reversed in the near future (Laux 2013). Deferred tax liabilities are computed at the rate of tax that is projected for applying in the year, while the liability are realised on the basis of the tax rates. DTL are offset while they are related to the income taxes applied by the same authority for taxation and the group that is intended for settling the current tax liabilities on the net basis (Mullinova and Simonyants 2016). Current tax or income tax payable Current tax is measured by referencing the income tax payable amount or recoverable amount with regard to the tax loss or taxable profit for the accounting year. It is computed through using the tax laws and tax rates that is the substantively enacted or enacted at the reporting date. For the prior period or current period the current tax is identified as the liability or as the asset to the extent of the refundable or unpaid amount. Current tax is recognised as the income or expenses under the profit and loss statement except where it is associated with the debited or credited items that is directly debited or credited to equity. The current tax of the company for the year ended 30th June 2016 amounted to $ 104,409 thousand. Out of the total amount of current tax, the amount of current tax with regard to the current year was $ 241 thousand whereas, the amount of adjustments that was recognized with regard to the income tax for the prior years were amounted to $ 104,409. Income tax expenses are the amount that the company owes with regard to taxes on the basis of accounting rules for standard business. The entity records the expenses based on the income statement. On the other hand, income tax payable is actual amount that the entity owes with regard to taxes on the basis of the tax code (Thomas and Zhang 2014). The amount related to income tax payable is recorded as the liability under the balance sheet until the actual tax is paid by the company. The amount of income tax payable is recorded under the income statement of the company as expenses. It is the amount that the company owes as taxes on the basis of tax code. It is appeared under the balance sheet as liability until the company pays off the tax. As per the accounting rules that is followed by the company while reporting the financial results of the company are generally varies with the rules that they shall follow while preparing the income taxes (Hanlon, Navissi and Soepriyanto 2014). Owin g to this, the income tax amount that the company figures as to be paid on the basis of the reported profit will not be same as the actual tax bill. This variance reveals the financial statement of the company as the variance among the income tax payable and income tax expenses. Difference in income tax expenses and income tax paid As per the financial statement of the company for the year ended 30th June 2016, the company did not have any amount as income tax under the cash flow statement of the company (Pawsey 2016). On the other hand, the tax expenses of the company for the year 30th June 2016 was amounted to $ 26,151 thousand. However, the expense for income tax under the income statement generally varies with the income tax expenses mentioned in the cash flow statement. The main reason for this is that the tax expenses accounted for by the company under the income tax payable records the amount after accounting for various expenses like, operating expenses, administrative expenses, selling expenses, financing charges and various other expenses, if any (Gitman, Juchau and Flanagan 2015). The income left after meeting all these expenses are taxed at the rate of 30% as per the Australian tax code. On the other hand, the income tax recorded under the cash flow statement is the taxes applicable on the operating activities of the company. Confusing, interesting, difficult or surprising fact with regard to tax treatment of the company Confusing and difficult fact while going through the annual report of the company for the year ended 30th June 2016 was that the concept of deferred tax liabilities and deferred tax assets. The deferred tax liabilities are identified on account of taxable temporary differences that are generated on account of investments in the associates except where the company is able to control reversal of temporary difference and it is expected that temporary differences that will not be reversed in the near future. However, there are many controversies regarding the ability to control reversal of temporary difference. There are no specified indication that based on which it can be expected that the company will be able to control the reversal of temporary differences. Further, the deferred tax liabilities or assets are computed at the rate of tax that is projected for applying in the year, while the liability are realised on the basis of the tax rates. Therefore, if the DTL or DTA is accounted for in one period and it is reversed in another period then there will be difference in the applicable tax rate at which it is accounted and at which it is reversed. New insights the new insights gained with regard to the income tax treatment by Spark infrastructure is that all the revenues of the company are disclosed at top of the income statement. All the expenses are then deducted from the revenues of the company to get the operating income. From the operating income, the finance costs of the company are deducted to obtain the amount of taxable income. On the taxable income the tax is deducted at the prescribed rate to get the net income after tax. The income tax expenses are recorded as the deduction under the income statement as income tax expense. One more insight gained is that the expense amount owing to the accrual accounting rules that varies with the rules needed for filing the returns on tax. In other words, the expenses associated with the income tax are matched with the revenues that generate the expenses irrespective of the amount of tax paid or returned. Therefore, it is concluded from the above discussion that the company follows the requirement of Australian Tax Office (ATO) for applying the tax rate and treating the tax on various aspects. Further, the company disclosed proper justification and details regarding all the tax treatments through notes to the financial statements. The tax matters of the company are reviewed as the part of audits. Further, the company records the assets, expenses and revenues after deducting the applicable goods and services tax (GST). Moreover, the current tax is measured by referencing the income tax payable amount or recoverable amount with regard to the tax loss or taxable profit for the accounting year. It is computed through using the tax laws and tax rates that is the substantively enacted or enacted at the reporting date. Therefore, the company follows all the requirements of ATO while treating various taxes under the financial statement. Reference Ato.gov.au., 2018. Home page. [online] Available at: https://www.ato.gov.au/ [Accessed 22 Jan. 2018]. Bodie, Z., Kane, A. and Marcus, A.J., 2014.Investments, 10e. McGraw-Hill Education. Dhaliwal, D., Judd, J.S., Serfling, M. and Shaikh, S., 2016. Customer concentration risk and the cost of equity capital.Journal of Accounting and Economics,61(1), pp.23-48. Gitman, L.J., Juchau, R. and Flanagan, J., 2015.Principles of managerial finance. Pearson Higher Education AU. Hanlon, D., Navissi, F. and Soepriyanto, G., 2014. The value relevance of deferred tax attributed to asset revaluations.Journal of Contemporary Accounting Economics,10(2), pp.87-99. Hutchens, M. and Rego, S., 2013. Tax risk and the cost of equity capital.Available at SSRN9. Laux, R.C., 2013. The association between deferred tax assets and liabilities and future tax payments.The Accounting Review,88(4), pp.1357-1383. Mullinova, S. and Simonyants, N., 2016. Reflection of a deferred tax liability in the credit union reporting according to IFRS (IAS) 12 Income taxes.Modern European Researches, (1), pp.83-88. Pawsey, N., 2016. Project: Review of IFRS adoption in Australia. Spark Infrastructure., 2018. Spark Infrastructure. [online] Available at: https://www.sparkinfrastructure.com/ [Accessed 22 Jan. 2018]. Thomas, J. and Zhang, F., 2014. Valuation of tax expense.Review of Accounting Studies,19(4), pp.1436-1467. Tran, A., 2015. Can taxable income be estimated from financial reports of listed companies in Australia?.Browser Download This Paper.