Can You Trust The Law Police Brutality And Socioeconomic...

Can You Trust The Law: police brutality and socioeconomic status Cesar V. Trevino Sharyland High School Abstract [The abstract should be one paragraph of between 150 and 250 words. It is not indented. Section titles, such as the word Abstract above, are not considered headings so they don’t use bold heading format. Instead, use the Section Title style. This style automatically starts your section on a new page, so you don’t have to add page breaks. Note that all of the styles for this template are available on the Home tab of the ribbon, in the Styles gallery.] Keywords: [Click here to add keywords.] Can You Trust The Law: police brutality and socioeconomic status Introduction To protect and to serve. The motto and job of all police officers in the United States in America. The police force is meant to uphold the law, but occasionally the men and women in blue stray from the straight and narrow path. Police brutality has caused many to lose faith in the police department especially the lower class citizens. The lack of protection and representation for the lower class citizens has made them an easy target for police brutality and has made them very wary of trusting law enforcement in general. To keep law and order in the united states, the police need to be held accountable and punished for any abuse that occurs to citizens especially lower class ones. But are they actually choosing who to abuse based on their socioeconomic status? Literature review In a studyShow MoreRelatedThe Issue Of Police Misconduct Essay2179 Words   |  9 PagesPolice Misconduct Police has the power to put anyone in Prison especially if they are not committing anything seriously. One of the reason is because Colored citizens don’t have higher class, meaning on poverty, no wealthy jobs etc. meaning that they would do crime. War on drugs is a significant factor in the High incarceration rates for African-American. Going back to the origin of community policing. In the 1820’s, In England, where the structure of Community Policing was created by Sir RobertRead MoreResearch Report on Impact of Time Management11320 Words   |  46 Pagesimage of the police is measured a number of different ways. Sometimes surveys ask about â€Å"local† police, police in â€Å"your neighborhood† or police in â€Å"your area,† while other surveys ask about the police as a general institution. The terminology used to gauge public support also varies widely, with questions asking about whether respondents â€Å"approve of† or â€Å"trust† the police, have â€Å"confidence in† or â€Å"respect for† the police, or whether they â€Å"support† or have â€Å"favorable† views of the police. What makesRead MoreGoogle Inc. in China Essay7722 Words   |  31 Pagesunethical which should be removed for legal, moral, and ethical reasons. 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Religion and politics c. Science and religion 6. Terrorism a. Can terrorism ever be eradicated? 7. Sports a. True purpose of sports nowadays b. Sports and Media 8. Foreign Aid a. How effective is Foreign Aid? 9. Migration a. Is migration/having foreigners good? 10. Subjects a. Literature b. HistoryRead MoreDeveloping Management Skills404131 Words   |  1617 Pagesmymanagementlab is an online assessment and preparation solution for courses in Principles of Management, Human Resources, Strategy, and Organizational Behavior that helps you actively study and prepare material for class. Chapter-by-chapter activities, including built-in pretests and posttests, focus on what you need to learn and to review in order to succeed. Visit www.mymanagementlab.com to learn more. DEVELOPING MANAGEMENT SKILLS EIGHTH EDITION David A. Whetten BRIGHAM YOUNG UNIVERSITY Read MoreManagement Course: Mba−10 General Management215330 Words   |  862 PagesThe Power of Management Capitol 1. 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Global Cultural Business Analysis- Colombia - 4804 Words

GLOBAL BUSINESS CULTRUAL ANALYSIS - COLUMBIA Morgan Williamson BUSI604_B16 – INTERNATIONAL BUSINESS Dr. Preacher Abstract This paper allows the opportunity to take an in depth look into the culture of the country of Columbia and how the culture affects business within the country and how it ultimately compares and contrasts with The United States. The research is broken down into four areas: The major elements and dimensions of culture in Columbia; how these elements and dimensions are integrated by locals conducting business in Columbia; a comparison of culture and business of Columbia and The United States; and finally implications for US businesses that wish to conduct business in Columbia. It is the author’s desire that this†¦show more content†¦Columbia has a high uncertainty avoidance score (UA), which means they are seeking to avoid ambiguity as a nation. UAA is also reflected in religion. (Columbia-Geert Hofstede). Language and Communication The official language in Columbia is Spanish. All Columbians speak Spanish except the indigenous populations. The upper social classes speak English in the major cities, but it is not commonly used nor understood well. Outside urban areas, Spanish is the only mode of communication. Columbia also has over 200 indigenous languages and dialects. Religion The dominant religion in Columbia is Roman Catholic, with over 95% of the population practicing Catholicism. The Spanish began the conversion to Roman Catholic in the sixteenth century and institutionalization of Catholicism was a high priority. Until 1991, the Columbian constitution designated the Roman Catholic Church as the state church. Afterwards, two articles were added to provide freedom of worship. The overwhelming Catholic belief correlates with the high uncertainty avoidance score and the belief in only one truth. The church has historically been influential over personal affairs such as marriage and family life, education, social welfare, and union organization. At the beginning of Columbia’s independence, the only bank in existence was run by the church, which made loans to estate owners.Show MoreRelatedCorporate Image And Sustainability : An Organization1955 Words   |  8 Pagesimage and sustainability rest greatly on the manner in which they respond a nd manage allegations of legal, social and ethical misbehavior. The reputation of an organization is a primary feature of its ability to operate and function successfully in a global context. When accused of ethical impropriety, it is not uncommon for an organization to errect a stance of denial, excuses, and justifications. 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Each day, there are news about the social, environmental, political aspects of a destination and it creates an idea in people’s minds, this could be either positive or negative depending on the individual and its background. Countries can develop image branding or increase the advertising power but one image can change anything they have worked for. We believe this is the problem the Colombian government has to fightRead MorePersonal Cultural Orientation16493 Words   |  66 PagesPersonal Cultural Orientation, Destination Brand Equity and Revisit Intention: The Case o f Cali, Colombia Dissertation Proposal Adolfo Rudy Cardona TUI Abstract This study investigates perceptions by tourists to travel destinations based on personal cultural orientation and its effect on destination brand equity ( i.e., image, value and quality) and tourist behavior. 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According to the study of inter-brand’s best global in 2015, Coca-Cola was the world s third most valuable brand. Coca-Cola’s advertising has significantly affected American culture, and it is frequently credited with inventing the modern image of Santa Claus as an old man in a red-and-white suit

Amendments in Australian Accounting Standards

Question: Describe about the Amendments in Australian Accounting Standards. Answer: Formulation of financial statements is done by considering guidelines of IFRS (international financial reporting standards) and AASB (Australian Accounting Standards) is not an easy job. Each year amendments are done in these standards for the purpose of enhancement of relevance and better presentation (Phan, Joshi Mascitelli, 2016). The changes in accounting standards have been described here with the guidance of AASB with a certain important aspect of interim reporting. The effect of change on presentation of financial statements has also been a part of it. Identification of changes and developments In accordance with the guidelines issued by IASB and AASB following standards has been amended between quarters of May-July 2016: AASB/IFRS Name Changes and developments AASB 16 Leases This amendment had made significant changes in lessee accounting requirements and minor modification in lessor accounting (Sugahara Watty, 2016). Further consequential amendments are done in 26 other standards. AASB 107 Disclosure initiative standards As per this modification, the company will require representing changing liabilities taking place through both changes i.e. cash and non-cash flow. The objective of this modification is to portray true financial position. AASB 13 Accounting Standards Fair Value Disclosures of Not-for-Profit Public Sector Entities In this standard depreciated replacement cost is replace by Measure in value in use. The objective of this modification is to ensure presentation of assets at fair value. AASB 10, AASB 124 AASB 1049 Extending Related Party Disclosures to Not-for-Profit Public Sector Entities According to amendments role of State government has been enhanced to ensure that organisation is making proper use of resources without giving undue advantages to the relatives (Chartered accountants Australia, 2016). For this aspect, they are required to provide viable disclosures. Further, comparative disclosures are not required. AASB/IFRS 2 Classification and measurement of share-based transactions. These changes have been done to resolve implementation issues raised by stakeholders. On the basis of proposed changes, companies are required to do accounting for vesting and non-vesting conditions (Pacter, 2016). Further, they are required to give effect to net settlement feature by considering their tax obligations. Along with this, modification in terms should be accounted in the relevant period. Major changes have taken place in above-cited standards. Companies listed on Australian stock Exchange are required to comply these norms for better presentation of financial statement and to ensure accuracy in provided information (El-Firjani Faraj, 2016). Potential sources Amendments to these standards are issued on websites of Financial Reporting Council and AASB. These changes are not directly applicable to the companies as initially it is proposed or directed by these regulatory bodies (Cordery Simpkins, 2016). Notices regarding the application of these standards are issued to Australian Stock exchange and large accounting firms. Professional publications are provided in In the Black (CPA) and Acuity (CAANZ) by citing complete information of the amended standards. In order to assist corporate entities for applicability of modified provisions in financial statements articles are published in newspapers and journals by covering its impact and the necessity for applicability. In this manner, a complete chain is developing for the applicability of accounting standards. According to above report, it could be said that new standards will enhance the relevance of auditors report principally by explaining the main areas of audit relating to the format of presentation of financial statements. References Books and Journals Chartered accountants Australia. (2016). New and amending AASB standards. [Online]. Available through https://www.charteredaccountants.com.au/Industry-Topics/Reporting/Current-issues/Convergence/News-and-updates/New-and-amending-AASB-standards. [Accessed on 23rd August 2016]. Cordery, C. J., Simpkins, K. (2016). Financial reporting standards for the public sector: New Zealand's 21st-century experience. Public Money Management, 36(3), 209-218. El-Firjani, E. R., Faraj, S. M. (2016). International Accounting Standards: Adoption, Implementation and Challenges. Economics and Political Implications of International Financial Reporting Standards, 231. Pacter, P., (2016). Global Accounting Standards-From Vision to Reality.The CPA Journal.84(1). p.6. Phan, D. H. T., Joshi, M., Mascitelli, B. (2016). Are Vietnamese Accounting Academics and Practitioners Ready for International Financial Reporting Standards (IFRS)?. Economics and Political Implications of International Financial Reporting Standards, 27. Sugahara, S., Watty, K. (2016). Global convergence of accounting education: an exploratory study of the perceptions of accounting academics in Australia and Japan. Asian Review of Accounting, 24(3).

Wealth Management Centre and International Relations

Question: Discuss about the Wealth Management Centre and International Relations. Answer: Introduction In case of Singapore, withholding tax is a mechanism that has been used by the government of Singapore to collect income tax from the nonresident corporate who are functioning in the country. In the country, it is the responsibility of the receiver to pay the amount of tax. However, as provided in the law, the payer is responsible to withhold the amount of tax on behalf of the receiver and deposit the same to the government. However, as per the tax authorities of the Singapore, the amount of tax is likely to be withholding only in the case of the nonresident. The payer is not supposed to make any deduction in relation to the payment that is being made to a resident. Thus, it is important to determine the residential status of the corporate well in advance to make any deduction in relation to withholding tax (HussainandManaf 2016). Purpose of Withholding tax Numerous payments are matter to withholding tax. The Section 12 (6) of Singapore Income tax act, it is stated that any amount of interest, commission and technical fees that has been paid to the non-resident by a resident of the country in relation to any loan or indebtedness or under any arrangement is subject to withholding tax. The main source of the income should lie within the country itself, the payer is expected to deduct withholding tax on the amount that has been paid in to the nonresident (Tinget al. 2016). However, if the activities such as loan or indebtedness has been carried out by the nonresident outside Singapore, then in that case, the same will not fall under the purview of section 12 (6). In this case, the payer is expected to deduct withholding tax at the rate of 15% from the amount that has been paid in to the non-resident. As per section 12(7) of Singapore Income tax act states that any payment that has been made in relation to royalty or any other amount that has been paid in relation to acquire right to use a movable asset/property which has been deemed to be sourced in Singapore, will be eligible for withholding tax by the resident. In this case, the payer is expected to deduct withholding tax at the rate of 10% from the amount that has been paid in to the non-resident (BraunerandBaez Moreno 2015). As per section 12 (7) (b) of the Singapore Income tax act, any payment that has been made by the resident in relation to any kind of technical or scientific knowhow which has been sourced in Singapore to the non-resident would be eligible for withholding tax (Dyrenget al. 2015). Application of Withholding tax The section 12(7) (c) of the Singapore Income Tax Act provides that any payments that have been paid for the management or assistance in trade, business and profession is known as management fees. If the source of the management fees is in Singapore and the payments are made to a nonresident then it is mandated that the tax should be withheld. The rules relating to payment to related parties has been clarified in the year 1977 (Gandhiet al. 2016). It is stated that if the payment is made to parties that are related as well as unrelated parties as the management fees then in this case the section 12(7) (c) will not be applicable. For this there are two conditions that must be full filled, the first condition is that the expenditure is made at the arms length, the service is provided outside of Singapore and it was not the intention to avoid tax in Singapore. The withholding tax in this case that is applicable is 17% (Caruana-Galiziaand and Caruana-Galizia 2016). The section 12(7) (d) of the Singapore Income Tax Assessment Act stated that rent or other payments related to the use of movable property is taken to be sourced from Singapore. If the moveable property is of a resident of Singapore or the expense is deductible from the income of a taxpayer of Singapore (Johannesenand Zucman 2014). It is important to make a distinction between the rent that is received from the use of movable property and that of immovable property. The withholding tax is applied on rent received from the movable property but not immovable property. The other expenditure that is subject to withholding tax is of different types. The payments that are made to directors that are nonresidents are subject to withholding tax. The withholding tax rate of 20% is applicable in this case. The payments that have been made for the purchase of real property to a nonresident trader of property are subject to withholding tax (Kwan et al. 2016). The payments that have been made to professionals that are nonresident are subject to withholding tax. This includes coaches, consultants, trainers and others. The payments that have been made to public entertainers that are not residents of Singapore are subject to withholding tax (Foster 2014).The real estate investment trust distribution is subject to withholding tax. The withholding tax is also applicable for the withdrawals by the nonresidents from the supplementary retirement scheme. This application of withholding taxes can be explained with the help of examples. If an entity in Singapore obtains loan from foreign bank and the entity has to pay interest on that loan. In such a situation the withholding tax is required to be deducted at the time of making payment. The organization in Singapore some time pays royalty income then in such case the withholding tax should be deducted. There are few companies that are required to hire consultants then in such case withholding tax are required to be deducted from their income. Consequences of defaulting withholding tax payments If the taxpayer makes a default in making the payment of the withholding tax, then in that case he will be eligible for the penalties that will be imposed on him by virtue of section 45 of the SITA. As per section 45 (1), the amount that has been deducted by the person will be treated as debt to the government. If the person fails to make the payment of the tax amount, then in that case, the tax amount will be recovered from the person in the manner provided in section 89 of the act (Morita 2015). Further, if the payer fails to deduct the amount of withholding tax, then as per section 45 (1), the tax amount will be recovered from him. As per the income tax act, if the person fails to make the payment of the withholding tax to the government, then in that case, he would be liable to pay a penalty equivalent of three times of the amount of tax. In addition to this a fine of not exceeding $10,000 or a n imprisonment of a period not exceeding three years or even both. On the other hand, it is expected from the resident to make a timely payment of the tax amount. If the person fails to make the payment within the due date, he would be eligible for interest which may range maximum to 20% (Nooret al. 2016). Exemptions on withholding tax There are certain payments that if being made in by the resident to the non-resident, no withholding tax will be deducted. Specified software payments: As per the provision of tax laws, the software payments will be covered under the royalty section and thus will be eligible for withholding tax. However, few specified payments are being exempted from withholding taxation (Araki and Claus 2014). These expenses are software related to shrink-wrap, softwaredownloadableby end-users, softwares that are bundled with hardware and the right or use of scientist, industrial, technical knowledge and the digitized goods by the end users. Further, any payment that has been made to the non-resident in relation to satellite of space will be exempt from the purview of withholding tax. Any payment that has been by the non-resident by the resident for the use of international submarine cable capacity, including expenditure for Indefeasible Rights of Use withinFebruary 2003 to February 2013, will be exempt from the concept of withholding tax (Masui 2016). Any payment that has been made apart from the above specified period will be subject to withholding tax at the rate of 15%. As per the tax laws, the person who has deducted the withholding tax on behalf of the nonresident, is required to pay off the amount by 15th of the month after the date on that the payment has been made to the nonresident (Austin 2015). Case Law (ACC v Comptroller of Income Tax [2010] SGHC 316) As per the case law, the SG Co. was a company incorporated in Singapore and has overseas subsidiaries which carry out the business of leasing the aircraft. The amount of rent was fixed and thus in order to protect themselves from the interest rate fluctuations risk the company entered into IRS transactions (Wiedemannand Finke 2015). The SG Co was not deducting any tax on the IRS payments that has been made to the subsidiaries and the receipts that have been made from the bank were not in the tax bracket for the SG Co. in Singapore. The Comptroller did not accept this action of the company and he asked company to pay the withholding tax for the IRS payments. Later on, the high court decided that being the payment that has been made by the company was not in connection with any loan or indebtedness. Thus, there is no requirement of deduction of withholding tax. Critical analysis of the effectiveness of withholding tax Based on the above discussion, the concept of withholding tax has been a revenue generating exercise for the Singapore government. In Singapore, the outflows of overseas transactions are relatively on a higher side. In that case, the withholding tax has been provided a great platform which can be used by the government for collecting tax.In the current scenario, the withholding tax has been the area which has not been taken up seriously by the individuals as well by some of the corporate. In that the government has imposed heavy penalties in this case, as result of which the corporate and individuals operating in Singapore should be aware of the tax law obligation. Being in case of withholding tax, the entire burden falls on the nonresident, he should be very well aware of the legal obligations and the exemptions that would be applicable in this case. At times where the income is not eligible for the withholding tax, the nonresident should be aware about that and should be filling th e tax return to claim refund for the amount that has been deducted in his or her name. All this process has been done with an intention to stream line the tax collection process, reduce the yearend tax burden on the nonresident, and maintain the cash flow position of the nonresident. There are certain opportunities to make improvements in the withholding tax system in order to help nonresident tax payers and making the system more effective.The improvements can be made in the system so to ensure that the Form C is completed accurately. The system should be developed so that proper documentation can be maintained and penalties can be avoided. Further steps can be taken to reduce the tax liability of thoseresident taxpayers that have to pay withholding tax on behalf of the nonresidents in certain circumstances. The information system should be improved so that the taxpayers can have informations about treaties so that they can reduce their tax liability. The above-mentioned improvements if implemented will increase the effectiveness of section 45 of SITA or the withholding tax system. Conclusion Based on the above discussion it can be concluded that the withholding tax plays an important role in the economy of Singapore. On criticalevaluation, it can be seen that the system of withholding tax has helped in increasing the revenue of the government. Therefore, it can be concluded that the information relating to withholding tax should be shared to the resident and nonresident taxpayers for proper implementation of the system. References ACCA Global, 2012, Understanding withholding tax rules in Singapore, Viewed on 20th Jan 2017, and Retrieved from https://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/sa_apr11_f6sgp_withholding.pdf Araki, S. and Claus, I., 2014.A Comparative Analysis on Tax Administration in Asia and the Pacific. Asian Development Bank. Austin, I.P., 2015. Becoming a Wealth Management Centre and International Relations Implications: The Singapore Policy Approach and Global and Regional Responses.Japanese Journal of Political Science,16(4), p.532. Brauner, Y. and Baez Moreno, A., 2015. Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy. Caruana-Galizia, P. and Caruana-Galizia, M., 2016. Offshore financial activity and tax policy: evidence from a leaked data set.Journal of Public Policy,36(03), pp.457-488. Dyreng, S.D., Lindsey, B.P., Markle, K.S. and Shackelford, D.A., 2015. The effect of tax and nontax country characteristics on the global equity supply chains of US multinationals.Journal of Accounting and Economics,59(2), pp.182-202. Foster, M., 2014.Withholding tax on services: a square peg in a round hole?: an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes(Doctoral dissertation, University of Cape Town). Gandhi, R.H., Trivedi, U., Chandak, G. and Calvin, J., 2016. Changes to India-Mauritius Tax Treaty Affect Investors.Journal of Taxation of Investments,34(1). Hussain, H. and Manaf, N.A.A., 2016. Revisiting the Public Ruling Relating to Withholding Tax for Better Compliance. IRAS.Gov, Withholding Tax Rates, Viewed on 20th Jan 2017, and Retrieved from https://www.iras.gov.sg/irashome/Other-Taxes/Withholding-tax/Non-resident-companies/Withholding-Tax-Rates/ Johannesen, N. and Zucman, G., 2014. The end of bank secrecy? An evaluation of the G20 tax haven crackdown.American Economic Journal: Economic Policy,6(1), pp.65-91. Kwan, C.Y., Bali, A.S. and Asher, M.G., 2016. Organization and Reporting of Public Financial Accounts: Insights and Policy Implications from the Singapore Budget.Australian Journal of Public Administration,75(4), pp.409-423. Masui, Y., 2016. Interaction between Tax Treaties and Domestic Law in JapanThe Role of a Coordinating Statute. Morita, K., 2015. Advance Tax Payments And Tax Evasion: A Note.The Singapore Economic Review,60(05), p.1450050. Noor, R.M., Kasim, N., Dangi, M.R.M. and Kadir, Z.A., 2016. Policy and Compliance Issues of Tax System for Shariah Equities, Islamic Finance and Zakat Reporting in Malaysia. InContemporary Issues and Development in the Global Halal Industry(pp. 445-455). Springer Singapore. PWC.com, 2010, ACC v Comptroller of Income Tax, Viewed on 20th Jan 2017, and Retrieved from https://www.pwc.com/sg/en/tax-bulletin/assets/taxbulletin201011.pdf Ting, A., Faccio, T. and Kadet, J.M., 2016. Effects of Australia's MAAL and DPT on Internet-Based Businesses. Wiedemann, V. and Finke, K., 2015.Taxing investments in the Asia-Pacific region: The importance of cross-border taxation and tax incentives(No. 15-014). ZEW Discussion Papers.