annual profits from trade or non-trade are taxed under different schedules. There is no single test for trade; in determining if trade has occurred there are six badges which must be considered‚ a brief description of each badge and an outline of how it affects Ali’s circumstances is outlined below. Subject Matter If the asset sold might be for personal enjoyment or investment e.g work of art or shares profit‚ May be capital gain. As Ali is buying the cars with the intention of selling them on
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Presentation reflective account Introduction I shall analyse my presentation‚ commenting on: • where I used my skills well; • my understanding of adaptations within my role; and • areas for improvement. Knowledge and understanding As feedback noted‚ I included a good level of information on my chosen client‚ (representing the diverse group - Older Adults). I presented knowledge and understanding on how I worked collaboratively to address barriers. My presentation highlighted
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INTRODUCTION For this assignment I will be writing a reflective account which will identify a significant episode of care in which I had been involved with‚ by identifying the pathophysiology and the disease process for the chosen patient; this will be presented by giving a brief outline of the psychosocial influences of the illness for the patient and others who may have been involved with the care. I will also reflect upon this episode by using a reflective model and examining the nursing process
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September 5). Always on the job‚ employees pay with health. The New York Times. Retrieved from http://www.nytimes.com Brock‚ M.‚ & Buckley‚ M Kaplan‚ J.‚ Rouse‚ R.‚ & Schuttler‚ R. (2010). Leadership coaching tip: Gut-wrenching decisions: How ethically do you behave in a crisis? Leadership Review‚ 10(1)‚1-4. Webster‚ T.‚ & Bergman‚ B Mayton‚ S. (2011). Survivor coping. OD Practitioner‚ 43(1)‚ 42-47.
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Reflective account 12 Date: 03.05.12 Aneta Ten I am let in the children world now; they completely trust me and don’t fear me. I stepped in the classroom today and from the door the children said –“Hello”‚ and smiled. Child S. even gave me a hug. We had 4 indoor activities set for them today‚ promoting physical‚ creative and social development. They enjoyed them very much. In the quite room we have a computer on which they can practise their fine motor skills with the computer mouse and can
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A reflective account A new little boy started recently in nursery‚ as he entered nursery i bent down‚ smiled giving him eye contact i then said hello using his name and told him mine and he smiled back. He had never been to nursery before and he was very excited and had no awareness of the daily routine. i calmly held out my hand and he held out his. holding each others hands i showed him where his name card was‚ he picked up his name card and we walked over to the self-registration board. i asked
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會計科 會計科 顧問老師﹕英皇教育會計科導師冼鎮中 題一. 題一. 陳彼德獨資經營電子產品業務。陳先生收到的銀行月單上列示 2009 年 9 月 30 日貸方餘額為 $170‚000。但銀行月結單上顯示的銀行存款餘額與現金簿上顯示的銀行存款餘額不同。 經核對現金簿銀行欄及銀行月結單後，發現以下事項: (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) 銀行已借記利息$8‚500，但現金簿未作記錄。 總額$100‚000 的已發出支票仍未向銀行兌現。 透過銀行自動轉帳繳交電費$720，但現金簿未作記錄。 銀行仍未記錄的存款總額為$124‚780。 向銀行存入一張從某客戶收到的支票$5‚830，但銀行以｢存款不足｣為理由退回該支票。 某客戶指示銀行以貸項轉帳清還貨欠$4‚600。 現金簿仍未記錄的銀行手續費為$25。 現金簿的承上餘額少計$510。 作業要求： (a) 編制 2009 年 9 月份的現金簿（僅銀行存款欄） ，列示需作出的調整；及(10 分) (b) 編制 2009 年 9 月 30
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Published Accounts Practice Question 1 The following trial balance was extracted from the books of Eavis plc on 31 December 2009: £000 £000 Sales 11‚700 Provision for depreciation: Plant 738 Vehicles 375 Rent receivable 100 Trade payables 738 Debentures 250 Issued share capital: Ordinary £1 shares 3‚125 Preference shares (treated as equity) 625 Share premium 250 Retained earnings
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Reflective Account Moving & handling One day I was ask to transfer Mrs X from bed into wheelchair. Mrs X is paralised so to transfer her a full body hoist is needed. I had to call for help‚ it wouldn’t be safe to do this by myself. So while I was waiting for the other carer to arrive I have explained to Mrs X what and how we are going to do it. I have also cheked the hoist and battery if its fully charged and operational. I put right size sling on Mrs X with her cooperation. I carefully
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Aim This Accounts SBA will allow me to achieve many general goals as well as some personal goals in my life. For instance‚ the mark I will receive may serve as a perfect aid to my overall C.X.C grade. In addition to this‚ the SBA alone prepares me for the actual CXC Examinations. In result‚ it simply acts as a guide for the future. Generally‚ I seek to provide Brand Name hats to the public. In turn‚ I will fully understand the accounting procedures used to manage a business. Particularly‚ I
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