Law - Restitution Essay Example | Topics and Well Written Essays - 6750 words

Law - Restitution - Essay Example ges currently perceive that there is a significant subject called compensation and that by and large terms, it concerns the expulsion of advantages that would somehow or another treacherously improve the respondent. It isn't hard to envision that law encompassing the significantly more constrained rule of free acknowledgment is even smaller. Yearn for all inclusiveness or even, less aggressively, lucidness, would be a vain exercise. The main recognizable pattern is, as Hedley to some degree critically puts it, â€Å"the eagerness to roll out very awesome improvements in the law when the judge’s moral sentiments are adequately outraged.†2 What this paper will endeavor to do is to introduce a similar review of free acknowledgment, and somewhat, uncalled for enhancement, as it is applied in custom-based law locales. By method of giving some type of setting, it will likewise investigate how the customary law nations see these two standards, instead of common law nations. The jury is still out on the subject of what's on the horizon for these two interweaved conventions, reliant as it generally is on the fancies of the lawful framework and the continually moving breezes of legal wisdom and circumspection. To cite Birks, â€Å"a free acknowledgment happens where a beneficiary realizes that an advantage is being offered to him non-gratuitiously and where he, having the chance to dismiss, chooses to accept.†3 It is an option in contrast to indisputable advantage that can't be questioned by the litigants, as in benefits that have accumulated because of a reasonable and unmistakeable gathering of the brains. Birks continues from Goff and Jones4 who previously propounded the possibility of abstractly decided advantage. The most acclaimed case of free acknowledgment is of a window cleaner who cleaned the windows of a mortgage holder, the property holder being completely mindful that the window cleaner accepted that he was playing out the administration for important thought but never helping to prevent the cleaner from cleaning the windows. Per the contention of Goff and Jones

Organizational Structure of AirAsia

Authoritative Structure of AirAsia 1.0 Introduction These days, the utilization of data innovation assumes an indispensable job for organizations to contend and succeed. As indicated by Laudon and Laudon (2010), nearly the all organizations and associations use data innovation to endure; they put resources into data innovation and frameworks in light of the fact that these speculations will restore a great deal of favorable circumstances, for example, an expansion in efficiency, a lessening in costs and an increment in income. Data frameworks give data to directors which help them to settle on better choices and improve activities. This task will take a gander at the biggest minimal effort transporters in Asia Pacific area AirAsia Berhad, which is known as AirAsia. In this work we will dissect how association has effectively utilized data innovation and frameworks to improve their business. Likewise, this paper will look to IT procedures of Air Asia and to certain organizations forms inside association where data frameworks were effec tively executed. Association foundation In the event that you need to see today, you need to look through yesterday. (Pearl Buck) For the most part, without past, there is no future and everything in our life has his history. Subsequently, it is brief Air Asias foundation: As a matter of first importance, AirAsia was established in 1993 by Malaysian government as a second aircraft to the significant national air organization MAS (Malaysian Airlines) and AirAsia began working following three years on eighteenth November 1996.During the accompanying 5 years, AirAsia flopped each year to bring benefit, therefore; AirAsia had an incredible obligation of about USD $ 37 million out of 2001. Be that as it may, this time is the point at which the genuine story of the biggest minimal effort carriers started. In 2001, Dato Sri Dr Tony Fernandes with accomplices Dato Pahamin Rejab (previous administrator of Air Asia), Dato Kamarudin Meranun, and Dato Aziz Bakar bought the AirAsia from Malaysian proprietor HICOM Holdings Berhad (presently known as DRB-HICOM Berhad), at an emblematic cost RM1 (USD 0.25 pennies), and consented to close the obligations of the organization. (AirAsia Annual Report, 2008, p.3) They began with a creative objective to make air travel less expensive and increasingly moderate to individuals that Now Everyone Can Fly. AirAsia was re-marked and re-propelled and began new existence with two Boeing B737 planes, roughly 250 staffs and had just five goals to Kota Bahru, Kota Kinabalu, Kuching, Labuan, Langkawi and Penang. As indicated by AirAsia site, today following 10 years Air Asia has around 100 planes and travels to in excess of 60 goals from 23 nations. Furthermore, Air Asia works in excess of 3,500 flights every week and has around 8,000 staffs. In 2009 AirAsia carried in excess of 22 million travelers and AirAsia is ASEAN (Association of South Asia Nations) transporter. (AirAsia Annual Report, 2009, p.4) It very well may be obviously observed that AirAsia has made a gigantic accomplishment in aircraft industry and it is intriguing to comprehend what and how administrators of AirAsia use to accomplish this fabulous result. It will be portrayed later in following parts. Association Vision and Mission. These days each association has strategic vision proclamations, which show what association is (crucial) a perspective on what association needs to be (vision). (Harrison and John, 2009) what's more, the statement of purpose of the association must be expansive in light of the fact that it is an umbrella which includes associations projects and administrations. (Angelica, 2001) 1). AirAsias Vision: Keep on being the most reduced cost carrier in each market we serve. 2). AirAsias Mission: To be the best organization to work for whereby representatives are treated as a component of a major family Make a comprehensively perceived ASEAN brand To accomplish the most reduced expense so everybody can fly with AirAsia Keep up the most excellent item, grasping innovation to decrease cost and improve administration level (AirAsia site) Business Strategies and Success factors. Without a methodology the association resembles a boat without rudder, going around aimlessly. (Joel Ross and Michael Kami) Air Asia Success factors. AirAsia has made a colossal progress since its remodel. In light of some achievement factors AirAsia gets some upper hands in carrier rivalry. By utilizing it AirAsia is the best most minimal cost carrier organization in South Asia. The key purpose of Airasias achievement factors is to convey low passages is to reliably minimize expenses. Giving low costs needs the high productivity in all aspects of the business. Accordingly, all aspects of association, each framework procedure, everything must join best industry rehearses. AirAsiaa achievement variables can be broke down in the guiding principle of the association. AirAsia gets upper hands and makes their business fruitful by utilizing these key procedures: Security First Safety is the most fundamental measures in all aspects of the association tasks; wellbeing is where AirAsia will never settle on. All conditions, which decide by controllers in the nations where AirAsia works, are gone along by the biggest low admission aircraft. Besides, banding together with the universes most prestigious support suppliers to be guaranteed that AirAsias planes consistently in the best condition. High Aircraft Utilization The AirAsia plane chiefs capacity, to make a quick turnaround of 25 minutes which is the quickest in the area, is increasingly helpful for clients to travel. It has brought about high airplane use, better aircraft and staff profitability and lower costs. Low Fare, No Frills Providing to visitors to have the decision of purchasing solely arranged suppers, bites and beverages from in-flight administration at a reasonable cost. Smoothed out Operations The significant key of the AirAsias achievement is to make forms are basic as could be expected under the circumstances. Inclines Distribution System Offering a wide and inventive scope of appropriation channels to make booking and voyaging simpler. Point to Point Network Applying the point-to-point organize keeps activity straightforward and lower costs. The majority of the AirAsias flights are short take (four-hour flight range or less) which assists with keeping lower costs. Organization Business Strategy. The Business Strategy of AirAsia is To keep on being the most reduced cost short-pull aircraft in each market it serves, conveying solid natural development through contribution the least airfares at an uprofit. This system centering in six principle key pushes: Most slender Cost Structure Productive and basic point to point operationsã‚â Pulling in and holding persevering and shrewd peopleã‚â Enthusiasm for persistent cost decrease Amplify Shareholders Value Versatile benefit development through our lower cost baseã‚â Development of the AirAsia arrange in a judicious and trained mannerã‚â Contribute and upgrade the AirAsia brand to expand financial specialists returns Security Consent to the most elevated International Aviation Safety Standards and practices Keep tasks straightforward and transparentã‚â Guarantee the security of our People and Guests Ââ Enthusiasm for Guests Satisfaction Keep up effortlessness in each applicationã‚â Practice the one of a kind and cordial AirAsia involvement with each opportunityã‚â Perceive the linkage between visitors fulfillment and long haul achievement Ââ Straightforwardness Straightforwardness in dynamic and data sharingã‚â Ideal divulgence higher than industry normsã‚â Practicality in uncovering data Ââ Human Capital Development Put resources into both hard and delicate skillsã‚â Perceive every one of our People as supporters of our successã‚â Prize greatness and individual commitments Keeping up one brand over the Group Examination of the present Business Environment. Industry Analysis Porters Five Forces Model. 1. Dealing Power of Supplier Above all else, it tends to be plainly observed that the primary AirAsias provider is the plane providers. For the most part the intensity of plane providers is solid on account of imposing business model in plane producers; there are just two sorts of planes Boeing and Airbus. The exchanging cost for plane providers is exceptionally high because of costly needs to change planes, for instance: it will be expensive for AirAsia to change planes and train workers to be utilized of new planes. To be completely forthright, these days, just a few aircraft fabricates exist in carrier industry, hence the intensity of plane providers is incredible. On the off chance that we look to different providers, for example, fuel, food and different providers, unmistakably their capacity isn't so solid on the grounds that AirAsia can transform them and it won't influence to costs. The expansion in cost can be hazardous for these providers on the grounds that AirAsia can stop working with them. 2. Haggling Power of Buyer By and large, the intensity of clients is in every case high in light of the fact that there is no any changing expense for clients to change starting with one carrier organization then onto the next, in any case; for this situation, it tends to be believed that the yield of AirAsia is extremely interesting and awesome in South Asia locale. Furthermore, there will switch cost for clients who need to change AirAsia to another carrier organization, subsequently; the dealing intensity of purchasers is low. 3. Danger from Substitutes In South Asia area there are a few potential substitutes for aircraft industry, for example, trains, transports, vehicles or boats. Be that as it may, the costs for different substitutes are increasingly costly or at a similar level, comfort, time spending and different components during the voyaging are more terrible than in irline voyaging. These days, air voyaging is quicker, less expensive and increasingly agreeable, subsequently; danger of substitutes is individually low. 4. Danger from New Entrants Carrier industry is over the top expensive for new associations to entrance into this industry. New associations must have a major capital, solid help from government and must relate for certain necessities for aircraft associations. There are troublesome obstructions for new associations, for example; cost preferences of existing aircraft orga

Foundation of Taxation Law Tax residency needs

Question: Depict about the Foundation of Taxation Law for Tax residency needs. Answer: 1. In view of the given circumstance and the related realities, Freds charge residency should be resolved for the given duty year. In deciding the duty residency of Fred or some other individual citizen, subsection 6(1), ITAA 1936 accommodates the accompanying four tests and the citizen needs to satisfy atleast one of these tests so as to be named occupant of Australia for the motivations behind expense (Nethercott, Richardson Devos, 2016). Habitation Test This is relevant to decide the expense residency status of Australian inhabitants dependent on the basic area of the lasting home. This test isn't relevant in the event of Fred since he is an English inhabitant and along these lines non-Australian residence holder (Barkoczy, 2014). Superannuation Test This is pertinent just for government workers positioned abroad which isn't significant for the given case (Gilders et. al., 2015). 183 Day Test This is appropriate for remote occupants, for example, Fred who need to remain in Australia because of different reasons. The conditions to be fulfilled for getting Australian expense residency are as per the following (Deutsch et. al., 2016). Least remain of 183 days in Australia Fred has figured out how to conform to this Aim of settling in Australia Fred has no such aim as his stay is connected to progressing proficient duty and henceforth no interest in Australia. Fred isn't an Australian inhabitant according to this test. Dwells Test - This is relevant for remote occupants, for example, Fred who need to remain in Australia because of different reasons. The significant variables which settle on the expense residency status are featured beneath (Hodgson, Mortimer Butler, 2016). Fundamental hugeness of the explanation of visit In Freds case, reason is work which has gone on for 11 months and would be considered profoundly huge. Individual and expert ties in Australia Fred has joined spouse and has not caused a solitary visit to Australia hence to showing solid ties. Social course of action in Australia Fred is driving an actual existence that is a reasonable imitation of comparing life in England. Accordingly, as per this test, Fred is an expense occupant of Australia. 2. Case law 1 - Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 Applicable Facts Organization bought a land for copper mining from the accessible subsidizes which the citizen knew were lacking in any case. No mining was directed because of inaccessibility of the working capital Land proprietorship was given to the next organization in the arrival of the resulting portions of the other organization Colossal benefits came about to the old proprietors of the land from the offers Contentions of the citizens The activity of land deal added up to replacement of one capital resource with other speculation for example shares (Coleman, 2011). Judgment The court pronounced that the goal behind the buy was not to work the mining on the land as reserve deficiency was clear.. The organization didn't actualize the mining and sold the land to the next organization with the aim of amplifying the benefits. Offers created sizable continues to the organization. In this way, the activity of offer reflected business movement and the customary continues would be surveyed according to the segment 25(1) of ITAA, 1936 (CCH, 2014). Last end Gotten pay - Assessable Case law 2-Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 Significant Facts Organization bought the land for coal mining Coal holds depleted from ordinary coal evacuation Financial specialists sold the land after region and essential land advancement works Huge use acquired during the time spent land improvement Abundant benefit was acquired from the deal Contentions of the citizens The financial specialists of the organization contended that the land was successfully used for coal digging for quite a while and bit by bit got depleted in the coal holds. In this manner, overabundance mining was not gainful since the land would not be utilized for some other reason. In this manner, different land improvement works were composed and sold for private reason (Jade, 2016). Judgment Based on the contentions of the speculators, the court contended that the organization was effectively engaged with the coal mining and there was no tentative arrangement for liquidation of the land. Henceforth, the activity of land deal would be considered as acknowledgment of the capital resource and doesn't comprise business activity (Jade, 2016). Last end Gotten benefit - Capital pay (Non Assessable) Case law 3 - FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR Significant Facts Land utilized for drying of angling shacks and other related business hardware. The responsibility for land was moved to the land advancement organizations The new financial specialists did region of land into plots, fencing, cultivating, water gracefully units, etc to upgrade the business rate Adjustment in the Article of Association by the new proprietors to permit interchange use of sea shore side land. Offer of the plots brought enormous returns for the organization. Contentions of the citizens They use of the land was for drying the shacks and added up to acknowledgment of the business resource (Barkoczy, 2014). Judgment The court arrived at the choice that regardless of that the land was at first utilized for angling yet the land was additionally procured for making high benefits by enjoying the land advancement business. The refreshed Article of Association for the organization alongside land improvements works attempted for empowering the deal are the proof for the equivalent. The advantages produced from the deal were business gains and assessable for charge (CCH, 2016a). Last end Gotten gains - Ordinary pay (Assessable) Case law 4 - Statham Anor v FC of T 89 ATC 4070 Pertinent Facts Expired land possessed by the citizens and utilized for cultivating. Steers business built up on the land to get the salary on account of low the budgetary conditions The business fizzled and in this manner constrained the citizens to sell some portion of the land through sub-plotting. Official announced that the idea of the got gains as common pay Contentions of the citizens Citizens contended that they required store to support themselves and deal with their troubled money related conditions and thus, began the dairy cattle firm, which got fruitless. Along these lines, the land deal activity was received (CCH, 2004). Judgment Court acknowledged the contentions of the citizen and pronounced that the citizens sold land so that created sum would be utilized to improve the lessening monetary states of the family. Both the citizens didn't enthusiastically exchange the land with the business rationale. Along these lines, the last judgment was in the kindness of the citizens and the got pay was not held assessable (CCH, 2016b). Last end Inferred salary - Capital pay Case law 5 - Casimaty v FC of T 97 ATC 5135 Important Facts 998 sections of land was gotten by the citizen from his dad The citizen had given credits at higher financing cost to take part in cultivating. The business bombed because of dry spell The duty continued expanding on the citizen prompting money related trouble. Citizen needed to offer an enormous piece of the land to discount the gave sum The rest of the piece of the land was devoured for cultivating by the citizen The earned sum came about because of offer would be assessable under detached exchange as contended by the Income Tax Commissioner. Contentions of the citizens It was asserted by the citizen that he required reserve on prompt premise and henceforth sold land without enjoying any notice and with the expectation of cultivating on remaining area (CCH, 2016 c). Judgment Court had expressed that the citizen had obtained the land for cultivating. Be that as it may, the money related duty continued heaping on him, which upheld the citizen to sell such a huge segment of the land. No basic business action was coordinated by the citizen. There was no rationale to initiate any business and the focal expectation of cultivating was proceeded much after the offer of the land. Subsequently, there was no duty liabilities on citizen since, he just understood the accessible capital resource (CCH, 2016 c). Last end Gotten pay - Capital pay (Non-Assessable) Case law 6-Moana Sand Pty Ltd v FC of T 88 ATC 4897 Significant Facts Organization separate sand from the claimed land for this reason as it were. Sand saves finished because of constantly mining from land and land turned ready. Organization separated the land, introduced esteem expansion works lastly sold it. Sizable continues were earned by the organization Contentions of the citizens Concerning utilization of the depleted land, they played out the land advancement s without it selling was not attainable. Thus, just acknowledgment of capital resource (Coleman, 2011). Judgment The court arrived at the judgment that the organization executed the sand extraction on the land and when the land changed over to ready, they began land improvement activities. The court pronounced that organization moved to the matter of land advancement and selling, independent of the way that at first the center expectation was sand mining. The companys net benefit from offer of the land was simply assessable for tax assessment (Gilders et. al., 2015). Last end Gotten net benefit - Ordinary pay Case law 7 - Crow v FC of T 88 ATC 4620 Pertinent Facts Citizen acquired reserve to purchase land. At the underlying stage, the land was utilized for agribusiness Afters some time the land was sold by making various bundles out of the land and this procedure proceeded for quite a long time where new land was likewise bought and cultivating was totally halted. The net benefit created from the deal was $388,288 Contentions of the citizens The citizen contended based on the underlying demonstration of cultivating that at first, cultivating was led and in the movement activity the land was sold because of money related pain. Subsequently, it should be viewed as acknowledgment of top

Commentary First Quarter 2016 Plan Performance Rankings

Financial Professional Content Each quarter Savingforcollege.com analyzes the investment performance figures for thousands of 529 portfolios and ranks the 529 savings plans from best to worst for one-, three-, five-, and 10-year investment performance. We rank plans that consumers can enroll in directly, as well as those sold through brokers and fee-based financial planners). In producing our rankings, we compared the reported investment performance of a subset of portfolios from each 529 savings plan. We use a subset because plans vary greatly in their underlying investment options. We use a representative subset of options to compare plans on an apples-to-apples basis. The "performance score" determines the ranking. For more details, please view our methodology. Top performing 529 plans For the most part those plans that have performed well continued to perform well. A few outliers such as Virginia529 inVEST and SMART529 WV Direct did not place in the top ten in the three- or five-year periods despite top placement over one- and ten-years. In both cases, though, the plans were just outside their respective top tens. Plan Name Top 10 Periods (Years) Alaska: T. Rowe Price College Savings Plan 5, 10 Alaska: University of Alaska College Savings Plan 3, 5, 10 District of Columbia: DC 529 College Savings Program (Direct-sold) 3, 5, 10 Florida: Florida 529 Savings Plan 3, 5, 10 Illinois: Bright Start College Savings Program -- Direct-sold Plan 1, 5 Iowa: College Savings Iowa 5, 10 Louisiana: START Saving Program 3, 10 Maine: NextGen College Investing Plan -- Client Direct Series 3, 5 Michigan: Michigan Education Savings Program 1, 3, 5 Missouri: MOST - Missouri's 529 College Savings Plan (Direct-sold) 1, 3, 5 Nebraska: Nebraska Education Savings Trust - Direct College Savings Plan 1, 3, 5 New York: New York's 529 College Savings Program -- Direct Plan 1, 3, 5, 10 Ohio: Ohio CollegeAdvantage Direct 529 Savings Plan 10 Pennsylvania: Pennsylvania 529 Investment Plan 1, 3, 5 South Carolina: Future Scholar 529 College Savings Plan (Direct-sold) 1, 3 Tennessee: TNStars College Savings 529 Program 1, 3 Utah: Utah Educational Savings Plan (UESP) 5, 10 Virginia: Virginia529 inVEST 1, 10 West Virginia: SMART529 WV Direct College Savings Plan 1, 10 ï ¿ ½ Source: Savingforcollege.com 1Q16 market commentary As would be expected, 529 plan rankings remained stable over longer periods; five- and 10-year returns as of 3/31/16. However, one-year rankings shifted significantly from their 4Q15 positions due to high market volatility during 1Q16 ï ¿ ½ specifically, January and February ï ¿ ½ coupled with the falloff of 1Q15 returns, as the same period one year ago had been quite volatile, as well. First quarter markets ended relatively flat, but the beginning and end donï ¿ ½t tell the story in the middle, when concerns about oil prices, weak U.S. profit growth, and a lack of confidence in the Fed led to a sharp decline. Indeed, if you just looked at total return for the period, youï ¿ ½d never know the market, using the S widening spreads were further evidence to the volatility and anxiety that were pervasive throughout the quarter. First Quarter 2016 S&P 500 Returns Source: Yahoo! Finance 529 plan performance was similarly flat in the same first quarter period of 2015 with high intra-period volatility. The minor 0.13% gain in the S&P 500 belies the virtual roller coaster of the equity markets during the period. First Quarter 2015 S&P 500 Returns Source: Yahoo! Finance As a result, we saw huge movements in short-term rankings. Some of the biggest movers in the one-year period: The Kansas Learning Quest 529 Education Savings Program went from a rank of 36 up to 20. North Carolinaï ¿ ½s National College Savings Program rose from 33 to 16. Virginia529 inVEST went from a bottom-half one-year return rank of 28 to end in the top-ten at position eight among its peers. The University of Alaska College Savings Plan had been in position 39 for its one-year return at the end of 4Q15, but rose to 19 at the end of 1Q16. At the end of 4Q15, not nearly so many plans changed positions over the one-year period as did in 1Q16 due to lower market volatility and relatively steady market movements. This only serves to reinforce the notion that short-term performance is, generally, less relevant than long-term performance. There are good reasons for investment disclosures including the language, "Past performance is not necessarily an indicator of future returns." 2Q16 expectations Thus far 2Q16 has been a period of steady growth, and the second quarter of 2015 was less volatile that the first quarter, so it would be reasonable to expect rankings to remain relatively stable for the next quarter. However, with the impending change in program manager in Rhode Island, rankings may be changing in the coming year. A big change in the underlying investments and fee structure of a plan with extensive performance history may have a broad impact on the relative rankings. You can find the full performance rankings here. Financial Professional Content Each quarter Savingforcollege.com analyzes the investment performance figures for thousands of 529 portfolios and ranks the 529 savings plans from best to worst for one-, three-, five-, and 10-year investment performance. We rank plans that consumers can enroll in directly, as well as those sold through brokers and fee-based financial planners). In producing our rankings, we compared the reported investment performance of a subset of portfolios from each 529 savings plan. We use a subset because plans vary greatly in their underlying investment options. We use a representative subset of options to compare plans on an apples-to-apples basis. The "performance score" determines the ranking. For more details, please view our methodology. Top performing 529 plans For the most part those plans that have performed well continued to perform well. A few outliers such as Virginia529 inVEST and SMART529 WV Direct did not place in the top ten in the three- or five-year periods despite top placement over one- and ten-years. In both cases, though, the plans were just outside their respective top tens. Plan Name Top 10 Periods (Years) Alaska: T. Rowe Price College Savings Plan 5, 10 Alaska: University of Alaska College Savings Plan 3, 5, 10 District of Columbia: DC 529 College Savings Program (Direct-sold) 3, 5, 10 Florida: Florida 529 Savings Plan 3, 5, 10 Illinois: Bright Start College Savings Program -- Direct-sold Plan 1, 5 Iowa: College Savings Iowa 5, 10 Louisiana: START Saving Program 3, 10 Maine: NextGen College Investing Plan -- Client Direct Series 3, 5 Michigan: Michigan Education Savings Program 1, 3, 5 Missouri: MOST - Missouri's 529 College Savings Plan (Direct-sold) 1, 3, 5 Nebraska: Nebraska Education Savings Trust - Direct College Savings Plan 1, 3, 5 New York: New York's 529 College Savings Program -- Direct Plan 1, 3, 5, 10 Ohio: Ohio CollegeAdvantage Direct 529 Savings Plan 10 Pennsylvania: Pennsylvania 529 Investment Plan 1, 3, 5 South Carolina: Future Scholar 529 College Savings Plan (Direct-sold) 1, 3 Tennessee: TNStars College Savings 529 Program 1, 3 Utah: Utah Educational Savings Plan (UESP) 5, 10 Virginia: Virginia529 inVEST 1, 10 West Virginia: SMART529 WV Direct College Savings Plan 1, 10 ï ¿ ½ Source: Savingforcollege.com 1Q16 market commentary As would be expected, 529 plan rankings remained stable over longer periods; five- and 10-year returns as of 3/31/16. However, one-year rankings shifted significantly from their 4Q15 positions due to high market volatility during 1Q16 ï ¿ ½ specifically, January and February ï ¿ ½ coupled with the falloff of 1Q15 returns, as the same period one year ago had been quite volatile, as well. First quarter markets ended relatively flat, but the beginning and end donï ¿ ½t tell the story in the middle, when concerns about oil prices, weak U.S. profit growth, and a lack of confidence in the Fed led to a sharp decline. Indeed, if you just looked at total return for the period, youï ¿ ½d never know the market, using the S widening spreads were further evidence to the volatility and anxiety that were pervasive throughout the quarter. First Quarter 2016 S&P 500 Returns Source: Yahoo! Finance 529 plan performance was similarly flat in the same first quarter period of 2015 with high intra-period volatility. The minor 0.13% gain in the S&P 500 belies the virtual roller coaster of the equity markets during the period. First Quarter 2015 S&P 500 Returns Source: Yahoo! Finance As a result, we saw huge movements in short-term rankings. Some of the biggest movers in the one-year period: The Kansas Learning Quest 529 Education Savings Program went from a rank of 36 up to 20. North Carolinaï ¿ ½s National College Savings Program rose from 33 to 16. Virginia529 inVEST went from a bottom-half one-year return rank of 28 to end in the top-ten at position eight among its peers. The University of Alaska College Savings Plan had been in position 39 for its one-year return at the end of 4Q15, but rose to 19 at the end of 1Q16. At the end of 4Q15, not nearly so many plans changed positions over the one-year period as did in 1Q16 due to lower market volatility and relatively steady market movements. This only serves to reinforce the notion that short-term performance is, generally, less relevant than long-term performance. There are good reasons for investment disclosures including the language, "Past performance is not necessarily an indicator of future returns." 2Q16 expectations Thus far 2Q16 has been a period of steady growth, and the second quarter of 2015 was less volatile that the first quarter, so it would be reasonable to expect rankings to remain relatively stable for the next quarter. However, with the impending change in program manager in Rhode Island, rankings may be changing in the coming year. A big change in the underlying investments and fee structure of a plan with extensive performance history may have a broad impact on the relative rankings. You can find the full performance rankings here.

A Synthesis Of Learning Across Topics - 2233 Words

Social Science and Medical Ethics: A Synthesis of Learning Across Topics Introduction: Allan Brandt (1997: 2) in the book â€Å"Morality and health: Interdisciplinary Perspectives†, begins with the assertion that health and morality are â€Å"deeply and fundamentally entangled.† He is not alone in this view. De Vries (2007), as cited in Harden (2014a), states that â€Å"The predominantly medical battle against obesity could then also be explained not because of the potential harmful effects of obesity on health, but by an inclination to medicalize behaviour we do not find acceptable.† What these two perspectives share is the concept that the knowledge of medicine is intrinsically linked to the social circumstances of the lay people and medical†¦show more content†¦In the third section, we will examine the role of the social sciences in deconstructing patient experiences of healthcare through concepts like the role of the doctor and the lay expert. We will apply this to different modes of doctor-patient communication and decision making, an d explore the use of patient narratives in clinical care. This will be tied to the concept of social construction of illness through patient experiences. The final section will outline the role of medical ethics in influencing medical treatment, examining the way in which various ethical theories and principles serve to resolve issues related to the social determinants of health, and doctor-patient relationships, and the significance of concepts like confidentiality, consent, autonomy, and justice in discussing patient experiences. The social construction of medical and lay knowledge about health, illness and disease. Blaxter (2004), calls upon the concept of social construction to examine disease categorization and treatment in lay and medical context, demonstrating how this both reflects and serves to reinforce social hierarchies and perceptions. In her view, not only the categorization but the very experience of disease faced by healthcare professionals and lay people are socially constructed. Blaxter

Sitting In That Room, You Wait Anxiously For The Arrival

Sitting in that room, you wait anxiously for the arrival of the nurse with the bag of â€Å"goodies.† As the door opens, she walks in and sets the needles beside you. Then a stench of alcohol is released in the air as she rubs the wipe on your arm. Then she counts down, â€Å"3-2-1.† That is when you feel the pinch of a needle. That was not so bad, considering that the vaccine is going to protect you. Parents should make their kids get vaccinated because it protects them from the diseases that run through the world. Fear of autism is leading to a fear of vaccines; however, vaccines are critically important for children’s health. Disneyland, California is supposed to be one of the happiest and most magical place on Earth. Hundreds of people visit†¦show more content†¦Vaccinations are one of the studies that will never die and will continue to shock people. The first vaccine was invented by an English scientist, Edward Jenner in the late eighteenth century . He was helping solve a case of the smallpox that was running through a little boy (â€Å"Vaccine Debate†, 1). It was a success and that is when the first vaccine was invented. Today, we have learned more and more about these type of vaccines. We have created some of the most prestigious needles to help cure different viruses. We are able to live longer with these immunizations and are able to help create a better living environment. However, vaccinations could take another side. Fear has crept into the minds of parents. The fear of something going wrong; the fear of it not working; and the fear of autism. Autism has crossed the minds of many in different states. The reason is of a study done by one scientist. All it took was one study to send the world into panic. Andrew Wakefield, a British scientist, shocked the world with the lab results he recorded. He found that vaccines can spread autism by mutating DNA (â€Å"Vaccine Debate†, 1). 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Chef dan Butler free essay sample

The same cannot be said of the server imple yes, but definitely a nuisance. While his freelancing was counterproductive to the kitchen and probably motivated by the waiters desire to increase his tips (and prove his culinary prowess to be superior to the chefs), it shows that the power of suggestive selling, when used properly (unlike in this case) can be a terrific tool to keep your refrigerator inventory turning over at a healthy pace. You can write a lilting description of your venison chops with rosemary and caramelized onion crust so beautiful that it would make Shakespeare Jealous but until your waitstaff gets behind t, you might not want to pre-sear any of those chops. That requires inspiring your servers to become sales-minded professionals. That can be a tall order if youre not running a well-respected and expensive restaurant in a big city, say like Union Square Caf, in New York, where staffing your restaurant with quality, career servers is a relatively easy task. We will write a custom essay sample on Chef dan Butler or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Servers who are motivated by a progressive healthy and vibrant workplace and, Oh yeah, a very healthy wallet bulge, are naturally attracted to such environments. Theyre even willing to compete to work there. But how does a chef in Wichita or Wilmington inspire his staff? A premeal meeting between the chef and the waitstaff should be a routine in every restaurant. Ours always happens at the tail end of the employee meal time, Just before service. Its a stolen moment of calm when the chef speaks to the servers like humans and explains not only specials but also tries to instill his passion in the front-of-the-house staff. When the chef shares his enthusiasm and pride, the feeling can be infectious. But to really get the waitstaff behind selling an item, have them taste it. When the waitstaff can speak from experience instead of reading from a card, their genuine enthusiasm is irresistible to the customer. The premeal meeting is also a time when servers can give feedback to the chef about prior specials or new menu items. The chef needs to leave his ego handcuffed to the Vulcan range when this exchange takes place because the feedback cant and shouldnt always be positive. But as long as the customers comments (and decidedly not the servers) are presented in a constructive manner, the chef has only to gain by listening and acting accordingly. Chefs Notebook: Conducting a Preservice Meeting Always hold a premeal meeting to discuss the days specials or any special circumstances of the upcoming shift. Have the waitstaff taste any specials or, in fact, anything you want to move. If they can recommend from experience, their pitch has instant credibility. Provide buzzwords but encourage them to embellish on their own. Specity ingredient origins whenever possible, like Oregon morels and Jersey tomatoes. Listen to customer feedback, especially negative, with an open mind. Its invaluable information but only if its used. Chefs Notebook: Responding to a Returned Meal Dont be defensive. Take the opportunity to investigate to make sure that your product is sound. Analyze the validity of the complaint only to avoid repeating the problem, not to dispute the customers claim. Offer a small, quickly-made appetizer for customers to nibble while their dish is refired. Servers should be quick to suggest an alternative to the offending meal. Be sure to acknowledge the difficulty with something special. Dont exacerbate the situation by dwelling on the complaint. Work harder on making the solution as peedy as possible. Be apologetic but dont go overboard unless the situation really warrants. Case Study: The Chefs Role in Developing Server Salesmanship: Inspiring Your Wait staff in Wilmington and Wichita Members: Vince Martin Flores Dezerie Mae Pronto Angel Lyn Dela Cruz Dan Lendel De Guzman Dominico Soriano Vince Rey Carl Lozano Marionne Gayanilo Jaymie Ocampo Paulo Infante S. W. O. T Analysts Strengths A pre-meal meeting between the chef and the waiter staff should be a routine in every restaurant. Its a stolen moment of calm when the chef speaks to the servers ike humans and explains not only specials but also tries to initiate his passion in the front-of-the-house staff. The chef shares his enthusiasm and pride, the feeling can be infectious. The waiter staff behind selling an item, have them taste it. When the waiter staff can speak from experience instead of reading from a card, their genuine enthusiasm is irresistible to the customer. Weakness The pre-meal meeting is also a time when servers can give feedback to the chef about prior specials or new menu items. The chef needs ego to handcuffed to the Vulcan range when this exchange takes place because the feedback cant and shouldnt always be positive. Opportunities Listen to customer feedback, especially negative, with an open mind. Its invaluable information but only if its used. Provide buzzwords but encourage them to embellish on their own. Specify ingredient origins whenever possible, like Oregon morels and Jersey tomatoes. circumstances of the upcoming shift. Threats Dont exacerbate the situation by dwelling on the complaints. Dont be defensive to customers. A returned meal of a customer.