Assessable income=ordinary income + statutory income. Ordinary income: income deriving from the courts (s6-5) Negative propositions: items that are not income by ordinary concepts: 1.Amounts not convertible into money :In Tennant v Smith (1892) free accommodation provided to a bank manager was held not to be ordinary income because building could not be sub-let and the benefit thereby converted to money. In FCT v Cooke & Sherden (1980) an incentive prize offered by a manufacturer was not income of the
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Sustainable Development Submitted by: Alingarog‚ Leslie Camille Bellosillo‚ Anna Bianzon‚ Thereese Ciriaco‚ Pauline Dia‚ Christine 3a7 WHAT IS SUSTAINABLE DEVELOPMENT? Sustainable development has been defined by the World Commission on Environment and Development as the development that meets the needs of the present without compromising the ability of future generations to meet their own needs. It is a way of achieving economic development or growth while utilizing just the
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"Sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs. It contains within it two key concepts: 1) the concept of needs‚ in particular the essential needs of the world’s poor‚ to which overriding priority should be given 2) the idea of limitations imposed by the state of technology and social organization on the environment’s ability to meet present and future needs." Over the past two decades
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development of sustainable tourism. Strategies used to overcome limitations and benefits of sustainable tourism are also explained with a number of significant points in order to highlight the importance of sustainability in the Travel and Tourism Industry. Books‚ internet and reports were sources researched to the completion of this academic essay. Table of Contents 1. INTRODUCTION 3 2. TOURISM SUSTAINABILITY 4 3. EXAMPLES OF TOUR OPERATORS AND AIRLINES SUSTAINABLE TOURISM
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for authors and subscription information: http://www.tandfonline.com/loi/nens19 Sustainable development – historical roots of the concept Jacobus A. Du Pisani Professor of History a a School for Social and Government Studies‚ North-West University‚ Potchefstroom‚ South Africa Version of record first published: 16 Feb 2007. To cite this article: Jacobus A. Du Pisani Professor of History (2006): Sustainable development – historical roots of the concept‚ Environmental Sciences‚ 3:2‚ 83-96
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Sustainable Development in South Asia * Sustainable Development (SD) implies economic growth together with the protection of environmental quality‚ each reinforcing the other. Sustainable Development‚ thus‚ is maintaining a balance between the human need to improve lifestyles and feeling of well-being on one hand‚ and preserving natural resources and ecosystems‚ on which we and future generations depend. The main features that all the definitions have are as follows: * A desirable human
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Economics Sustainable Development and Planning Concepts Students’ Manual Shiksha Kendra‚ 2‚ Community Centre‚ Preet Vihar‚Delhi-110 092 India CBSE-i Unit - 2 Sustainable Development and Planning Concepts Unit - 2 Sustainable Development and Planning Concepts CBSE-i CBSE-i CLASS X UNIT-2 Economics Sustainable Development and Planning Concepts Students’ Manual Shiksha Kendra‚ 2‚ Community Centre‚ Preet Vihar‚Delhi-110 092 India CBSE-i Unit - 2 Sustainable Development
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EUT 1072 – Sustainable Development and Management Exam # 1‚ October 19 2009 Professor: Georges A. Tanguay • Exam total points = 100; 19 mandatory questions and one BONUS. • Answer directly on the questionnaire using available space. • Maximum time : 90 minutes Good luck! PART ONE (50 PTS) ANSWER QUESTION 1 OR QUESTION 2 QUESTION 1 (30 pts) We started the course by arguing that the sustainable development concept was first
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SUSTAINABLE TOURISM ~ ELIMINATING POVERTY (ST~EP) INTRODUCTION : At the World Summit on Sustainable Development held in Johannesburg‚ South Africa in August 2002‚ the World Tourism Organization (WTO)‚ supported by UNCTAD‚ took a global lead in this field‚ launching the concept of ‘Sustainable Tourism as an effective tool for Eliminating Poverty’ (ST~EP)‚ and beginning the process of putting a program in place to implement the concept. This initiative linked the longstanding WTO pursuit of Sustainable
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Sustainable Development......the “TERM” Sustainable development is important for human life on a finite planet. It makes a desirable future state for the human societies in which the living conditions and proper resource-use meet many human needs without undermining the finite sustainability of natural systems along with the environment keeping in mind that future generations may also have all of their needs met. As stated in the ’Brundtland Report’ “Sustainable development is development that
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