Wednesday, December 25, 2019

Analysis of the Computer Misuse Act 1990 Free Essay Example, 2500 words

The use of computer networks with the Internet have made criminal s jobs easier and policing harder as they provide predators with a new place to target someone for criminal acts and increase the likelihood of avoiding liability, which in turn has fuelled debate as to the efficacy of the Computer Misuse Act 19904. Moreover, the problem and perceived risk to youth online users in particular and the use by youth offenders to perpetuate criminal activities on the other side of the spectrum have become widespread. For example, major Internet Service Providers ( ISPs ) claim that reports of cyber stalking have become at least 15 a month and on the rise5. Additionally, the Council of Europe along with USA, Canada, and Japan brought into force the ( the Convention ) to address computer misuse in light of inefficiencies with the current system6. Additionally, the work of Hinduja and Patchin highlights how the online social network model has facilitated youth perpetuated crime with a rising t rend in cyberbullying within the computer misuse paradigm7. Therefore, in considering the effectiveness of the Computer Misuse Act 1990, this paper particularly focuses on three different aspects of potential computer misuse; namely identity theft and online harassment (otherwise referred to as cyberstalking or cyberbullying ).We will write a custom essay sample on Analysis of the Computer Misuse Act 1990 or any topic specifically for you Only $17.96 $11.86/page The most common example is when an identity thief uses sensitive personal information to open a credit card account in a customer s name through phising9. Phishing is a high tech scam and uses spam to deceive customers into disclosing credit card numbers, bank account information, passwords, and other sensitive information.

Tuesday, December 17, 2019

Lady Macbeth as the Real Driving Force Behind the Murder...

Lady Macbeth as the Real Driving Force Behind the Murder of King Duncan Even though Macbeth is actually the murderer of King Duncan, It appears that he commits this murder reluctantly and should not be blamed for the murder or bear the full responsibility of the murder. The three witches and Lady Macbeth actually played significant roles in cajoling Macbeth into committing the murder and could be argued that Lady Macbeth is the real driving force behind the murder of King Duncan. Witchcraft was a strong influence in Shakespeares time. People believed in the power of witches and their powers were widely recognised by everyone. The play Macbeth was written as a†¦show more content†¦The points stated above helps to highlight the roles played by the witches in the murder of King Duncan. Most people also believe that Macbeth is responsible for the murder of King Duncan. Macbeth actually murders King Duncan, this makes him directly involved in the murder but it can be argued that he was lured by Lady Macbeth and conned by the witches into committing this murder. Lady Macbeth reads the letter from Macbeth informing Her of His encounter with the witches and Lady Macbeth feels Macbeth will be incapable of the murder as she says Glamis thou art, and Cawdor; and shalt be What thou art promisd. Yet do I fear thy nature; It is too full o the milk of human kindness. Lady Macbeths soliloquy in Act1 Scene5 shows that Lady Macbeth intends to persuade Macbeth into killing the king Hie thee hither, That I may pour my spirits in thine ear, And chastise with the valour of my tongue All that impedes thee from the golden round, When Macbeth entered, he was persuaded by Lady Macbeth to commit the murder and this actually made him over ambitious. Macbeth is intrigued by the witches p redictions and is keen on knowing more. He thinks of the possibility of becomingShow MoreRelatedLady Macbeth as the Real Driving Force behind the Murder of Duncan592 Words   |  3 PagesLady Macbeth as the Real Driving Force behind the Murder of Duncan I agree with the title that Lady Macbeth is the real driving force behind the murder of Duncan. The role that Lady Macbeth plays in the murder of Duncan is affected by many factors. In this essay, I will examine how her role was the real driving force in the murder of Duncan. We would look at the relationship of Macbeth and Lady Macbeth, fate, and also prophecy of the witches. The witches’ prophecyRead MoreLady Macbeth as the Driving Force Behind the Murder of Duncan in William Shakespeares Macbeth1424 Words   |  6 PagesLady Macbeth as the Driving Force Behind the Murder of Duncan in William Shakespeares Macbeth Macbeth is a very exciting play containing all kinds of plots and murders. Many of the characters deceive one another in some form, and are generally very treacherous. 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Monday, December 9, 2019

Case Law and ATO Rulings

Question: Advise income tax implications with relevant sections of Acts, case law and ATO rulings. Answer: There are many forms oftaxation in Australia. Individuals and companies in Australia are required to pay taxes or charges to local,state, andfederal government level. The taxes are basically collected in order to provide funds for the payment ofpublic servicesandtransfer payments, distribution for economic wealth. The most significant form of taxation in Australia is Income tax which is collected by thefederal governmentthrough theAustralian Taxation Office (ATO). Federal government also collects AustralianGSTrevenue and after the collection process it so paid the states under a formula that is determined by theCommonwealth Grants Commission for distribution. The most significant source of revenue in Australia is the taxes on individuals which are imposed by the federal government. The state governments do not impose income taxes in Australia. Personal income taxes in Australia are imposed on the basis of personal income of the individual and thus the progressive basis. Australia does not provide for heavy taxation system and thus maintains a lowtax burdenin comparison to other wealthy, developed nations. There are various types of taxes in Australia under which it divides the burden of tax equally between the poor and rich. 1. Australias taxation system is having personal income tax as the most important source of income that is why it is important to understand what is meant by income. Income can be earned by way of personal exertion (by working) and it can also be earned from investment. Income is always in the form of money or goods and services. 2. Here, Allan is a doctor by profession. He is receiving gifts along with his prescribed fees. As per the terms of the law amounts which are received as gifts may or may not treated as income. However, gifts may be taxable if they are part of the business activity. In this case Allan treated wine makers dog where he got dozens of wine bottles as gift thus as per the provisions of WET, Wine is threshold and thus wine producer has to pay WET so there will be no liability of WET on Allan. 3. Here, Allan and Batty had started selling excess produce of their garden in a local supermarket and retailers on regular basis thus they are having access to the income on regular basis. The gardening is not their hobby and they are selling the excess produce to the market on regular basis. Thus they have to assess the income and pay tax on the assessed income. They also need to maintain adequate records in regard to selling the produce in the market. They should also make a reasonable estimate of their tax payable. They also require taking assistance from ATO to reconstruct their records in order to make reasonable estimates. However they will have to bear penalty that is imposed by the law for non maintenance of appropriate records. 4. Bartering means the exchange of goods or services for other goods or services without exchange of money and thus money is not involved in the barter system and thus they are managed by the trade exchanges. Under the case study Allan and Batty provides trade exchange services to other people and thus keeps records of the transaction of the members thus the adequate amounts of debit and credit of the members. An online fee of $50 is being charged for battering which is taxable as they are charging fee for their services and as per the above definition of income it should be taxable under GST 2004/04 rulings. Further, Income tax implications of the Barter transactions are same as that related to the cash or credit transactions. Thus barter transactions are also assessable and deductable while calculating taxable income. 5. Income tax provisions of barter, cash and credit transactions are same. A liability for taxation including GST arises wherever a member of barter system makes a sale to another member who is subject to tax. Payment is made in the form of kind under barter system payment and thus money is not involved in the transaction. Maintenance if debiting and crediting of account is done in order to keep a check on the transactions between the members of the barter system. The member conducting a sale of the product is credited with his account and the member who purchases is debited with his account with the equal value of goods or services. According to the rules of laws, Fair market value of the product or service is being used as the value of those product or service in monetary terms. Fair market value clearly reflects the arms length price or it money value. Fair market value is the value which is charged by the seller in case the product is sold to a stranger or the services are provided to a stranger. Most of the business-oriented countertrade organisations use a specified rate for converting credit units into an Australian dollar equivalent but here Allan and Batty are converting it into Barts. Each credit unit is having a value equal to one Australian dollar. As per the laws of taxation, GST, income tax payment must be remitted and converted in the Australian currency. Payment in dollars is accepted by the other members. Tax invoice is also required for a barter transaction as it is required for other transactions. But the tax invoice must contain or comply with all the usual requirements of a taxable invoice. The solution provides for the tax implications of the various events that occurred during the year for Australian actress, Nicole who has performed a number of roles in films and has appeared as guest in various serials. Event: For a telemovie set of 1950, Nicole was asked to gain weight of 10 kilograms to play the role and would be given the role only if she does so. For the same Nicole agreed and increased her diet and spent $ 1000 for the same. She was paid $ 50,000 for the same. Issue: Will the $ 1000 spent be allowed as deduction? Discussion for Tax implication: As per the provisions of the Australian Income Tax provisions, Nicole is a professional as per the provisions of Australian Income tax laws if a person performs or appears in a film, on a tape or disc, or in a television or radio broadcast is covered in the definition of special professional. [1] Being in the above case, Nicole Grownman is an Australian actress working in films and guest appearances in serials is covered in the definition of special professionals. As per the provisions following will be considered in assessable income for the special professional- royalties from copyright of a literary, dramatic, musical or artistic work, and income from endorsements, advertisements, interviews, commentating and any similar service Rewards and prizes Income from a patent for an invention. [2] Conclusion In light to the above provisions the actress has earned $50,000 from the role that she has played in the film. So this $50,000 will consider while calculating the assessable income of Nicole Grownman. However, $1,000 will not be allowed as deduction being the actress does not have any specific prove that this expenditure is being made to the above mentioned revenue. Event: As a result of her weight gain Nicole had to buy new clothes at a cost of $2000. At the end of filming she wanted to lose weight and get back into shape so hired a dietician at a cost of $1,000 and a personal trainer ($2,500) and spent a week at a health clinic ($1,500). Issue: Will deduction be allowed? Discussion on Tax Implications: As per the provisions of income tax laws any personal expenditure made by the professional will not be considered as allowable expenditure while calculating the assessable income of the assessee. In the given case, Nicole brought new clothes at a cost of $2000, spends $1000 on dietician, $2500 on a personal trainer and spent a week at a health clinic worth $1500. All these expenditure made by the actress is being done in order to keep her fit. All these expenditures are personal in nature and should and not allowed as allowable expenditure. Conclusion: Being the expenses personal in nature, deduction will not be allowed. 3. Nicole was paid $2,000 by Womans World for an interview in which she spoke about the new telemovie as well as her personal life. She donated the money to the Royal Childrens Hospital. Tax Implications As per the provision of Australian tax laws any gift or donation made to organisations that have the status of deductible gift recipients (DGRs) s allowed as allowable deduction under income tax laws. However, four conditions must be met: The gift must be made to a deductible gift recipient. The gift must truly be a gift. A gift is voluntary transfer of money or property from which no material benefit is received. The gift must be covered by one of the gift types. The most common gift is money but deductions may be claimed for other types of gifts such as property or shares. The gift must comply with any relevant gift conditions. [3] In the given case, the actress has donated the amount to Royal Childrens Hospital. The hospital is covered under the definition of deductible gift recipients under Australian income tax laws. [4] Hence, the donation made by actress will be allowed as allowable expense for her being the same is covered in terms of above stated provision. 4. Event: The Telemovie received critical acclaim and Nicole was offered a small role in a Hollywood movie. Under the contract she was to receive $AU20, 000. She flew first class to the United States at a cost of $5,000; economy class would have been $2,000. After filming she spent a week visiting agents in Hollywood in the hope of securing more roles. Nicole regarded the week as a working holiday and she treated herself to five star accommodation at a cost of $6,000. Issue: Will she be eligible for deduction of the extra week spending? Discussion on Tax implication As per the provisions of income tax laws any personal expenditure made by the professional will not be considered as allowable expenditure while calculating the assessable income of the assessee. In the given case, she spent $5,000 travelling to United States and $6,000 staying in a five star hotel, both of these is personal expenditure and will not be considered as allowable expenses. In this case, Nicole earned $20,000 in Hollywood. As per the provisions of law, if you continue to remain an Australian resident while working overseas, you must declare your worldwide income in your Australian tax return, even if tax was being paid out in the country where you earned the income. Being, in this case, she earned $20,000 other side Australia, she needs to disclose the same to the authorities. [5] Conclusion: Deduction will not be allowed for the expenses incurred being personal in nature and Nicole will have to disclose in her return the income of $ 20,000 earned. 5. Event: A story is published by the well-known magazine Eye Spy for Nicole which contained a number of untruths. Since, her career is blossoming she is concerned about her repute and loss of future roles. She has spent $10,000 in legal fees, sued the magazine for libel and was successful in securing damages of $50,000. Issue: Taxability of $ 50,000 damages received and the $ 10,000 legal fees paid? Tax Implications In lieu of the provisions of the Australian Income tax law, any benefits derived as a consequence of any legal suit will be taxable in the hands of the recipient. However, the tax benefit is only available if: The full details of the reasons and circumstances leading to you incurring the legal expenses are provided Copies of any documentation in relation to the circumstances - such as, court documents, etc. are provided. Proof that how are these expenses relevant to your gaining or producing of assessable income is provided Proof of making the payment is available. In the given case, the magazine publisher Eye-Spy has written some untrue facts about the actress and hence, she filed the legal suit against the magazine and the decision of the court was in her favour. As a consequence, the former paid Nicole $50,000 to compensate the damages. Nicole had incurred $ 10,000 as a legal fees in the complete court procedures. Conclusion In light to the above provisions, $50,000 will be taxable and if she meets out the above conditions related to the legal expenses, she will be allowed to avail deduction for the $ 10,000 incurred. 6. Event: For a short break in acting, Nicole Paid $ 1,000 to a voice coach for improvement of voice projection. Issue: Will $ 1,000 be allowed as deduction? Whether the same is a private or career related expense? Discussion of Tax Implications As per the provisions of the Australian Tax, any expense incurred by a professional in the capacity of improvement of him/herself professionally is allowed as deduction. In the given case, Nicole had incurred $ 1,000 for improvement in voice projection, which can be considered as an expense for professional growth. Conclusion Hence, the above expense incurred is allowed as an allowable expense in light of the above provisions. 7. Event: Nicole shifted to a rented house in town and has specifically selected a two bedroom unit so that one room could be utilized exclusively as study/office where she could read script and deal with correspondence and meditate. Issue: Will she be entitled for a tax deduction for an apportionment of the rent used for business purpose? Discussion on Tax Implications Considering the provisions of the Australian Tax laws, for the rental expenses incurred by the assessee for a rented premise which will be used for the business purposes will be treated as allowable expenses. In the given case, Nicole has specifically selected a two bedroom unit so that one room could be set aside for exclusive use as a study/office where she could read scripts, deal with correspondence and meditate. Hence, in this case one room is used by Nicole for personal purpose and the other for business purpose. Conclusion: Hence, in the light of the provisions of the Australian Income Tax, deduction will be allowed for the proportionate the rent paid for the room used for business / office purpose. Reference: Australian Taxation Office, 2014, Income Averaging for Special Professionals 2013-2014; Australian Taxation Office, 2014, Taxable Professional Income; Australian Taxation Office, 2014, Gifts and Donations; The Royal Childrens Hospital Foundation, 2014, Legal Status and Privacy Policy; Australian Taxation office, 2014, International Taxa on Individuals; Available at:.

Monday, December 2, 2019

Strategic Issue Facing the Firm

Peterson Fan is majorly dealing with an employee attitude problem. Employee attitude problems have a very negative impact on an organization and especially on the bottom line performance. Most often, employee attitude is attributed to poor work conditions, employee inadequacy and a lack of employee appreciation programs.Advertising We will write a custom essay sample on Strategic Issue Facing the Firm specifically for you for only $16.05 $11/page Learn More In this regard, employees at Peterson Fan are not coordinated and often show up late at work. These are clear signs of an attitude problem among employees. This is also the main problem Peterson Fan faces and drastic measures need to be taken to ensure the organization doesn’t further slow down in performance and experience low profits. Firm’s Strategic Options The first option management has is to get commitment from the employees through a consultative approach. Management therefore ha s the duty to explain its concerns to the employees so they may understand why it needs to change the status quo. The ideal situation in this kind of strategy would be that employees are supposed to exert some form of self-control and improve performance in the long run. This approach is better than blindly carrying out an order which the employees wouldn’t understand why it’s been employed. This action is supported by Douglas’s Mc Gregory’s theory Y which advocates for a participative management style. A participative management style would be the perfect management criteria because poor employee attitude is no different from work and play. In other words, it is a natural occurrence and imposing artificial threats to improve employee performance, as management did, was a wrong approach. Essentially, firing poor working staff was setting precedent that employees had to work properly or else they would be fired. Douglas’s theory Y advances the fact that employees will naturally improve self-control and increase performance without the exertion of external control or imposition of threats. The management of Peterson should therefore expect self-direction from the employees if they give them the liberty to make their own decisions (but after providing a good environment for them to operate in). Douglas’s theory also identifies that employees often accept responsibility and can even seek it if they are given the liberty to work without external controls. In addition, the participative approach if analyzed in the context of Douglas’s theory Y will improve employee creativity, imagination and ingenuity without being forced or initiated. This expectation is therefore set to solve organizational problems and improve product development because employees will be more likely to chip in creative ideas on how the company can improve their products for future competitive advantages. This conclusion is affirmed from research studies advanced by the Y theory stating that the capacity for employee creativity and innovation is usually partially utilized.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The participative management theory the company should have undertaken is also supported by Herzberg’s motivational theory which states that employee dissatisfaction and poor performance is not attributed to only one factor as was previously thought. According to the scholar, employees are normally under the pressure of two needs which is to avoid pain and to grow on a psychological level. In this respect, Peterson management should have undertaken the participative approach because their action assumed at least one factor of the motivational theory. It also totally neglected other prevailing factors of employee motivation Herzberg’s theory further goes on to state that the motivational factor for emplo yees to work can be advanced in two aspects. The first is related to strong ethical management and social responsibility while the other is the strong psychological contract individuals often have with themselves. Herzberg’s theory is therefore concerned with the general wellbeing of all the employees in the workplace and supports employee views instead of management’s. This approach is correct because the objectives of management cannot be accomplished if employees aren’t performing in the first place. This necessitates the participative approach to management because it is the only way management can bring employees on board and understand their concerns ahead of their own. Just like the Herzberg’s theory, more humanity and caring ought to be shown in the workplace because that is what Peterson lacks. The company’s management is essentially ruthless and if perceived from a neutral point of view, the employees have no channel to voice their concer ns because management doesn’t provide a forum for that. This is what the participative approach to management will bring (a forum for consultations). Herzberg’s theory was not just developed for the sake of motivating employees at work but also to factor in the interests of everyone in the organization. Part of his analysis was on the fact that people were motivated by hygiene factors though he identifies that management needs to think beyond that. This is an important factor if Peterson is to adopt the participative approach because Herzberg identifies that it is not only enough to provide a good environment for the employees (which he used hygiene as a factor) because once employees achieve a level of satisfaction, they are bound to slide back to their initial state of dissatisfaction. This happens because they get used to the improved situation. Herzberg identifies that this is the leading cause of failure for poorly managed organizations.Advertising We will wr ite a custom essay sample on Strategic Issue Facing the Firm specifically for you for only $16.05 $11/page Learn More This intriguing situation brings us back to the initial factors Herzberg identified in the first definition of his theory. He identified that management needs to comprehensively help employees achieve the two levels of satisfaction which are avoidance of pain (which is equivalent to provision of a clean working environment) and the facilitation of employee growth and advancement. In this regard, the management of Peterson company need to realize that improving employee performance in the organization is a continuous process and after primarily making the working environment conducive, they should embark on facilitating employee career progression. Most practically, management should be motivated to offer partial scholarship for the advancement of employee career through extra classes for employees who may be willing to undertake them. This is a good strategy the company can use because as employees advance their careers academically, they will be more motivated to work and also develop some form of loyalty to the organization because it sponsors them to advance their careers. However, this strategy requires mature employees in order for it to work. In a more ideal situation, the employees should see themselves as part of the managerial hierarchy and also be positively motivated for the strategy to work. Though all these factors are not present at Peterson’s Fan, management should use the participative management style because it is better than the autocratic approach of giving orders to fire all poorly behaving employees. The implication of this approach is improved employee performance in the long run. This approach is supported by social studies done by Douglas McGregor which emphasize that controls or punishment are not viable methods of solving employee problems. The second approach the management could have undertaken was motivating employees into good work performance. Motivation should however be done through many structures such as improving the work environment, increasing the pay among other methods. Management can also review its company policies to ensure they are flexible enough for the employees to feel motivated enough to work. They also need to equally review supervisory practices and hygienic conditions in addition to improving employee appreciation programs and increasing their willingness to promote them. In this manner, employees will feel there is room for growth.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The implications of this strategy may involve an internal restructuring of the company; especially if management is willing to consider employees as part of its management hierarchical structure. The strategy may also force the company to introduce new programs aimed at improving the motivational level of employees. Additionally, this may involve a change in leadership styles and management attitude. This strategy is also supported by the two-factor theory that identifies hygiene and the need to motivate employees as some of the most important elements in improving employee attitudes. Company’s Strategy The company’s management took an authoritarian strategy of firing all poorly behaved employees without any consultations at an employee level. Theory X developed by Douglas McGregor explains this approach but it has been proved counterproductive in most modern practices. This theory is normally based on a fallacy that employees will avoid work at all costs because of th eir laziness and that typically, employees dislike work. The assumptions to this theory are largely false. Instead, management should have discussed the poor employee performance with the employees before taking any drastic measure. The confrontational approach the company took was uncalled for because they should have first probed why the employees were behaving the way they were, so as to improve their level of satisfaction in the long run. In this manner, management would have known the root of the problem. Management should therefore have made it clear to the employees what actions were wrong and which ones were acceptable. The consequences of a continuation of unacceptable behaviors should also have been openly communicated to the employees. In other words, even if management had decided to consider firing poorly performing employees, the least they could have done was to warn the employees and notify them of the consequences of a continuity of their behavior. Management should also have been straightforward with the employees and refrained from exhibiting any threatening signs. However, before coming up with such solutions and consequences, they should have been willing to discuss their decision with all employees. Conclusion The management of Peterson fan took a wrong approach. They should have adopted a consultative approach when dealing with disgruntled employees. However, in the development of a consultative approach to management, the management at Peterson Fan should include the participation of employees in improving overall organizational performance. There is no practical way that the management of Peterson can achieve this if not through a participative approach. Douglas’s theory Y and Herzberg’s motivational theory also identifies that a participative approach is the best method to curbing employee attitude problems. This strategy has been proved to have better chances of success than the authoritative approach it took. Managemen t’s approach is therefore not expected to yield much result in the long run because the strategy they adopted is based on false presumptions that employees are lazy and dislike work. They should have therefore discussed the problem with the employees and come up with an amicable solution. This essay on Strategic Issue Facing the Firm was written and submitted by user Eric Chapman to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.