Part A (i) the fact arises on Arthur Murray(NS) Pty Ltd V FCT (1965) 114 CLR 314 is that the taxpayer sold prepaid dancing lessons with prepaid fees attributable in part to lessons to be provided in future income years. The commissioner assessed the tax payer on the basis that prepaid fees constituted income derived by the taxpayer when received. The high court concluded that amount received in respect of service to be provided in future years are not earned until the future obligations for which
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Mitchell v. Lovington Good Samaritan Center. INC.‚ 555 P.2d 696 (N.M. 1976). Facts: Mrs. Mitchell (appellee) was terminated on June 4‚ 1974 from Lovington Good Samaritan Center‚ INC. for alleged misconduct. June 12‚ 1974 Mrs. Mitchell applied for unemployment compensation benefits where she was denied by the deputy of the Unemplyment Security Commission; July 24 1974‚ Mrs. Mitchell applied for an appeal‚ where she then received a reinstatement of benefits on August 28 1974. On September
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FILMORE FURNITURE LTD Filmore Furniture Ltd. manufactures colonial maple furniture. The company was incorporated in 1970 by Fred Filmore‚ who had been the sole proprietor prior to that. In 1983‚ Fred Filmore retired and sold his business to his only son Phil‚ age 38‚ for a small sum. That year‚ annual sales totalled $1‚300‚000. Phil Filmore was an aggressive manager and strategist. He modernized the plant‚ introduced new product designs and accessories such as mirrors and lamps‚ and implemented new
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Charles Baker Harris‚ known as Dill is a young boy who resides in Meridian‚ Mississippi. Dill stays in Maycomb‚ Alabama during the summer with his aunt‚ Miss Rachel and becomes close friends with the Finch kids. Dill Harris begins out as an optimistic child who shares his tales and rumors of stories he hears. As the book‚ To Kill A Mockingbird‚ progresses‚ Dill strays from his creative‚ childish mind and soon realizes what the real world holds. After a new father comes into his life and the trial
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Edward Hoagland in his essay “On Stuttering‚” describes the difficulties he faced in his life because of a stuttering problem. He shared the different ways he was able to cope with this issue and some of the scariest moments he faced because of his stuttering. As I read this essay I could relate to Hoagland on a personal level because of the stuttering problem my youngest son has. Many of the examples Hoagland shared I have seen my son deal with. Hoagland describes the fact that he has lived
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TRS 101 AZ Justin Danforth Professor Rope September 29th‚ 2013 Fides et Ratio When looking at the context of the Fides et Ratio‚ John Paul II expresses on “crisis of meaning” in contemporary society. Throughout this section John Paul II offers examples on how the crisis of meaning has emerged. John Paul II touches on “scientism” and “pragmatism” and how these have affected modern society and are believed to be steering individuals in the wrong direction. John Paul II also includes other
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Michel et Augustin Introduction In 1978‚ Ben Cohen and Jerry Greenfield launched Ben & Jerry’s‚ an ice-cream brand made from milk products and 100% natural ingredients. Two young students‚ Augustin Paluel-Marmont and Michel de Rovira have decided to take example from this mythical brand (as well as Innocent)‚ and launch their own brand of biscuits: Michel et Augustin! The story of their brand building is truly a successful adventure‚ which gives by the way a whole meaning and a huge capital
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As a Christian Counselor‚ Angela Harris uses the tools of the mental health profession‚ the truths of spirituality‚ and the wisdom of life experience to help those in need. Angela’s educational and professional experience has focused in the fields of psychology‚ theology and life skills development. She integrates mind‚ body and spirit with the intent to bring women and girls to wholeness with spirituality‚ self‚ and others. Angela received a Bachelor of Science degree in Behavior and Social Science
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The art of sampling‚ Crime or creativity‚ up until 1991 Grand Upright Music‚ Ltd v. Warner Bros. Records Inc.‚ 780 F. Supp. 182 (S.D.N.Y. 1991) US Rapper Biz Markie taken to court for the complicity of “sampling” Gilbert O’Sullivan’s music without prior consent which perpetually changed the face of sampled music culture forever. Contrast to that there had been a carte blanche‚ a musical freedom and expression of art within music that gave artists opportunity to come up with ground breaking innovative
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Topic- Online learning may replace many forms of face-to-face teaching. Do you agree? Compare to the past years postgraduate course and learning material were changed in the education system. A number of education institution or organisations provide summer schools and social events to the students to create virtual learning community. But now internet offers more possibility course to the interested students. Many students are opting master degree or postgraduate qualification online while they
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