Introduction To Sports Among Women Spectators In India Media Essay

Prologue To Sports Among Women Spectators In India Media Essay Watching sport speaks to a transcendent type of relaxation conduct in todays society. Enormous quantities of individuals go to games and consider themselves sport fans. Generally, investment in sports as an onlooker has been a male ruled movement. Ladies vary from men on different boundaries, for example, genuineness, psychographics, social boundaries, customer conduct and utilization encounters. The contrasts among people on these boundaries make it hard for advertisers to target them all together fragment. In any case, independent of the contrasts among people on different boundaries, sports products makers and games advertisers have sought after conventional male-arranged promoting strategies. However, lately because of an extreme change in social and budgetary status of ladies, there has been an expanded interest in and utilization of sports by ladies. This has made advertisers add a female-arranged concentration to their methodologies. The ongoing presentation of female observers in cricket to procedures to draw in ladies in the most recent IPL release with appealing offers shows a distinct change in the showcasing techniques of media and promoting experts. Likewise an ever increasing number of ladies are going to sports for recreational reason. With the games business going more to ladies customers, it has gotten fundamental for advertisers to explore womens utilization conduct and utilization encounters to concoct sexual orientation explicit methodologies. Thus, this examination is see how the Indian lady expends sports and the degree of inclusion or inspiration accomplished set with regards to the Indian culture. Writing Review Sports as a kind is available in everybodys life, be it as far as cooperation or viewing. Sports has the ability to move, assemble networks, to make individuals cry, snicker. In the possession of a cunning advertiser sports has a practically mysterious draw towards the objective shopper. Customarily, sports cooperation and utilization was seen to be manly or a piece of male domain. In any case, with expanding number of ladies who have discovered monetary and social freedom the space of sports is not, at this point totally a male bastion. Progressively ladies are breaking the generalizations of aloofness and are effectively devouring and taking an interest in sports. Significant steps have been made in the course of recent years in giving cooperation chances to young ladies and ladies in sports. Media perceivability has expanded for various ladies players both universally and broadly like Venus Williams, Anna Kounikova or Sania Mirza. The utilization of sports and relaxation by people is subject to a great deal of elements, for example, pervasive cultural standards, convictions and perspectives. With regards to sports and recreation, what is related with men and manliness is esteemed over what is related with ladies and gentility. Subsequently, it is critical to investigate the hidden cultural standards to comprehend the utilization designs. A post advanced methodology In a postmodern culture, the pervasive philosophy is that what is viewed as manly or ladylike will separate as the limits among manliness and womanliness proceed to obscure and the various types of sexual orientation duplicate. Exercises that expectedly pass on clear implications, for example, battle passing on manliness and elegance passing on gentility, will never again be self-evident. A postmodern vision of these classifications obscuring into one ought to free since it reduces the probability of sexual orientation being utilized as an approach to classify. With regards to sports and relaxation, this recommends sex is less inclined to impact cooperation or utilization of sports recently set apart as manly or female. Examining writing would assist us with understanding chronicled patterns of sports and recreation support by sex in different situations. Home Vs Workplace Ladies have been generally been related with exercises directed at home, for example, cultivating, sewing and cooking, because of late progressions in innovation the endeavors required for the errands have decreased monstrously yet the cutting edge society despite everything sees it as a womans work. Untalented assignments, for example, cleaning, eating, cooking, dozing, relaxation and kid raising were performed at home, Men were associated with exercises in the work environment and less associated with the ones at home. Home for men basically was a spot to recover from a hard days work. A comparative partition exists in sports and relaxation today. ( McGinnis, Chun, and McQuillan, 2003) As indicated by Hendersons audit (1990), recreation for ladies will in general comprise of exercises which is close or at home since it tends to be injected with family unit errands and on the grounds that couple of chances for relaxation exist outside the home. As per another examination by Kane, It was contended that ladies will in general characterize themselves as far as human connections, subsequently, they expend inside the setting of home and family. The intricacy increments for a vocation lady as then the recreation is subject to family situations, particularly kids. Ladies utilize home as an essential spot and means for relaxation. Also, in the event that a recreation opportunity tags along which is out of home, at that point it is kind of offered so as to not hamper family obligations. For this situation, relaxation itself can be viewed as compelling, as it strengthens sexual orientation fittingness (Shaw 1994). While apparently recreation openings surely exist for ladies outside the home, the writing recommends that relaxation for ladies is still to a great extent apparent as an auxiliary concern. Open doors for recreation exist, however just when different obligations and different concerns have been tended to first. Desires for a ladies and her job in the public arena seem to rise above the open doors outside the home. Men face a similar limitation, yet can characterize what is anticipated from them more so than ladies. Spectatorship and Leisure time It is a typical purpose of dispute that people both appreciate watching sports on TV, yet their inclinations vary, as men will in general favor increasingly serious and forceful games when contrasted with ladies. We discover confirmations of media support of the gendered utilization designs, for instance NBC situated the Olympics with storylines taking after dramas. Men have commonly ruled the utilization of composed games. Yet, the Spectator Gender Gap is diminishing with more ladies observing customarily male games, for example, Golf, football. In any case, research proposes that endeavors by ladies to expand their games utilization in a manner compromises the male territory as sports is seen as a manly space where men are permitted to bond with each other. Ladies entering this space are viewed as upsetting this setting (McGinnis, Chun, and McQuillan, 2003). Recreation is another zone where the sexual orientation hole exists, ladies by and large experience a lesser measure of spare time when contrasted with men as their piece of their extra time is commonly spent doing housework or dealing with youngsters. Men can encounter bigger squares of available time without stressing over different responsibilities. Job of the Indian Media Ladies are customarily not urged to enjoy sports. Sports are men arranged, where men play and ladies watch. It is obviously noticeable in the Indian media as well, be it movies or promotions. For example, in a commercial of Clinic Plus cleanser, a mentor of a young men cricket crew in school debilitates a young lady to play with the group by dreading, when he says, Baal kharab ho jayege (your hair will get harmed on the off chance that you will play cricket in sun). Another promotion of Tata sky highlighting Gul Panag and Aamir Khan, she has been depicted as a lady for whom sports is a disturbance. During the cricket matches and sports world cups, over and over, numerous news channels have demonstrated how ladies need to forfeit viewing their saas-bahu shows and papers likewise expound on falling TRPs of TV sequential and how these matches are a lamentation for ladies. Since in the family, their spouses, siblings and father are stuck tothe sports channel and the intensity of lawyer f or the remote control is moved to men for those couple of days when the matches are held. What's more, Some of the accepted ways of thinking related with female fans and ladies sports are investigated underneath Ladies are not intrigued by sports actuality or fiction As far as viewership, over 2.2 crore ladies viewed the 2003 World Cup in India alone. Female viewership included a surprising 46% of the all out World Cup seeing populace and TRPS for female viewership for India matches moved to a marvelous 9.8, altogether higher than the 3.9 enrolled during the Nat West Trophy last played at Lords in June 2002(ESPNSTAR, Interesting history of womens cricket in India).The Twenty20 World Cup had a solid, developing female crowd for the game and its not limited to cricket alone. There is a general 54 percent expansion in evaluations for the three tennis thousand hammers particularly as to womens viewership where the development has been noteworthy. To connect with this assorted market, most channels are building up a solid programming line-up that is a sound blend of obtained and unique substance. (The budgetary express, Cashing in on sports). Just because, a non-cricketing impressive female host Mandira Bedi was gotten as a studio grapple. The experience was something which stunned cricket perfectionists. In any case, with a blend of components for the perfectionist just as the fledgling and the fence sitters, Extraaa Innings consolidated scholarly cricket with standard amusement more than ever. This brought about an astounding half increment in normal rating of Indian matches and 37% expansion in the rating of non-India matches, connected with a record 78% of the Indian crowds in CS homes. All the more strikingly the female gross reach developed by an extraordinary 261%. Mandira Bedi turned into a big name and was soon a piece of

How to Make Sandblasted Signs :: essays papers

Instructions to Make Sandblasted Signs Procedure and Analysis Instructions to Make Sandblasted Signs. The main vital instruments you need are: basswood, or red wood, elastic concealing, shower stick, exacto blade, sand paper, paint (which a large portion of these things you can discover at your neighborhood home improvement shop). Likewise you have to know somebody in your locale who has a sandblasting machine to sandblast your sign. You will likewise require a structure for your board. (It tends to be your name, or an image of what ever you need it to be.) First thing you have to do is to get some bass or red wood. Slice the sheets to the accurate size you need by utilizing a band saw or hand saw. Additionally, utilize the accompanying strategies, for example, sticking, planing, and squaring the sheets to the specific length you need your sign to be. When you have squared your board with the square, your sign will be even on each side. The following stage will be to apply the elastic covering to your board. Presently you are prepared to put your plan on the elastic concealing. Apply the shower paste to the elastic veiling. When you have showered the paste (in a well ventilated territory) to the concealing you should hang tight for around 2 minutes for the cement to dry, and start to remove your structure you have picked. This is a very tedious assignment so it is ideal to require some investment. This is an ideal opportunity to begin cutting on your concealing. It is ideal to leave around one portion of an inch around the outside edge of the board. Utilize your exacto blade to cut the veiling. Make a point to focus your plan and that it is appropriately estimated to your board. It is significant not to make the cuts excessively little or then again the sand will detach the elastic veiling. You have to discover somebody in the network that does sandblasting. This could be at a landmark etching administration close by. They utilize an exceptional sand that is exceptionally fine to cut the wood. Sandblasters likewise utilize an air blower to shoot the air and sand out at a high pace. This procedure will cost between $2-$5 and an opportunity to finish is roughly two days. When you recover the sign from the sandblasting administration, you are prepared to

Tomber dans les Pommes French Expression Explained

Tomber dans les Pommes French Expression Explained The French articulation: Tomber dans les pommesâ (pronounced [to(n) inlet da(n) lay puhm]) intends to swoon or drop. It has an informalâ registerâ and truly makes an interpretation of to fall in the apples. You may likewise hear the variationâ partir dans les pommes (to leave in[to] the apples) Clarification The French articulation tomber dans les pommes is an adorable method of saying that somebody swooned, yet I wish I knew why/how apples are identified with a condition of unconsciousness.* This peculiar connection proceeds in the similarly casual articulation rester dans les pommes - to (proceed to) be unconscious, to stay oblivious. *According to Le Grand Robert, the plausible birthplace is George Sands à ªtre dans les pommes cuites, a play on à ªtre cuit (to be depleted) in Rey et Chantreau, yet that still doesnt disclose what apples have to do with anything. Model Nayant rien mangã © depuis in addition to de 12 heures, elle est tombã ©e dans les pommes.Not having eaten anything for over 12 hours, she dropped.

Meet D Non-Traditional Premed, Current M2 at BU

document.createElement('audio'); https://media.blubrry.com/admissions_straight_talk/p/cdn2.hubspot.net/hubfs/58291/IV_with_Doctor_or_Bust-1.mp3Podcast: Play in new window | Download | EmbedSubscribe: Apple Podcasts | Android | Google Podcasts | Stitcher | TuneIn | SpotifyIn this week’s episode, meet D of Doctor or Bust, currently a second year medical student at Boston University School of Medicine. He speaks to us about applying to med school as a non-traditional applicant, his advice for this year’s applicants nervously awaiting interviews, pre-meds looking ahead—and more. D’s experience as a non-traditional applicant (1:25) He decided to apply to med school late in the game, after preparing for PhD programs—so his activities during college weren’t geared toward a medical school application. He took time in between undergrad and med school to shore up those experiences, gain more exposure to the medical field through volunteering/shadowing, etc. Why those clinical experiences are important (3:30) It’s important to establish why you want to go to med school: it’s a long journey, and pursuing medical experiences isn’t about a checklist so much as showing you’ve thought seriously about your goals and know what you’re getting into. Addressing the challenge of waiting- waiting for MCAT scores, waiting for interview invitations, waiting for acceptance/rejection decisions so much waiting! (8:10) This can be an emotional roller coaster, but it’s the reality. Waiting for interview invitations at this time of year can be anxiety provoking, but isn’t necessarily negative. D points out that he knows several people who interviewed late and were successful. D ultimately received multiple offers. How did he decide on BU? (11:48) He received five acceptances. When it came to choosing, he focused on what he’d found most compelling before medical school: research. Research opportunities were a big attraction of both BU and Boston generally, and he’s had the chance to participate in a couple of projects already (related to cardiology and patient education/care). What was D’s most difficult adjustment as a new medical student? (14:25) The schedule and workload. Especially at the beginning, it can be overwhelming, before you learn to manage what’s important. It can also be a challenge, in a new environment, to create study networks right away. Something D wished he’d known (20:50) That early in med school, almost every student struggles with the feeling that their goal has never been farther away, and the sense that they don’t know anything. Being able to connect with other people is key to overcoming this. Making time for life outside med school (24:00) You have to schedule free time and exercise. D’s tips for applicants preparing for interviews (27:20) Your interview should back up what you provided in your application and give you a chance to take it deeper not subvert it or make the committee question the portrait you already gave them. A disconnect between the two is a big problem. Review all your written materials carefully and be ready to go deeper. Know that if you’re invited for an interview, they really want to get to know you! D’s advice for current pre-meds who are preparing for next year’s application cycle (32:00) Take the time to shore up any holes in your application (community service, etc). You also have plenty of time to write and improve your personal statement.   It will be better if you take the time to rework it. You also have time to work on lining up good letters of rec. D notes that he was very conscious that recommenders are giving their time and putting their name to their letters, so this is a process to take seriously. It’s also a good idea to save money! The application process is expensive. It’s important to apply to enough schools: better to apply to a couple more schools than to reapply. Finally, prepare family and friends for the fact that you might disappear for a while; this is an intensive process. Where to learn more about Doctor or Bust? (38:00) Relevant Links: †¢Ã‚  Doctor or Bust Blog †¢Ã‚  Doctor or Bust on Twitter †¢Ã‚  A Non-Traditional Med Applicant’s Journey to Multiple Acceptances †¢Ã‚  Insights, Advice and Experiences of a Non-Traditional Med Student Relevant shows: †¢Ã‚  Overcoming The Odds: A Story Of Med School Inspiration †¢Ã‚  Elliptical, Meet Med School: Interview with Andrea Tooley †¢Ã‚  The Doctor As Renaissance Man †¢Ã‚  Medical School Admissions 2015-2016: A Dean’s Perspective †¢Ã‚  Baylor College Of Medicine: A Holistic Approach To Admissions †¢Ã‚  Attn Med Applicants: A Class Is Matriculated Every Single Year Subscribe:

An Overview and History of Medical Geography

Medical geography, sometimes called health geography, is an area of medical research that incorporates geographic techniques into the study of health around the world and the spread of diseases. In addition, medical geography studies the impact of climate and location on an individuals health as well as the distribution of health services. Medical geography is an important field because it aims to provide an understanding of health problems and improve the health of people worldwide based on the various geographic factors influencing them. History of Medical Geography Medical geography has a long history. Since the time of the Greek doctor, Hippocrates (5th-4th centuries BCE), people have studied the effect of location on one’s health. For example, early medicine studied the differences in diseases experienced by people living at high versus low elevation. It was easily understood that those at living low elevations near waterways would be more prone to malaria than those at higher elevations or in drier, less humid areas. Though the reasons for these variations were not fully understood at the time, the study of this spatial distribution of disease is the beginnings of medical geography. This field of geography did not gain prominence until the mid-1800s though when cholera gripped London. As more and more people became ill, they believed they were becoming infected by vapors escaping the ground. John Snow, a doctor in London, believed that if he could isolate the source of the toxins infecting the population they and cholera could be contained. As part of his study, Snow plotted the distribution of deaths throughout London on a map. After examining these locations, he found a cluster of unusually high deaths near a water pump on Broad Street. He then concluded that the water coming from this pump was the reason people were becoming sick and he had authorities remove the handle to the pump. Once people then stopped drinking the water, the number of cholera deaths dramatically decreased. Snow’s use of mapping to find the source of disease is the earliest and most famous example of medical geography. Since he conducted his research, however, geographic techniques have found their place in a number of other medical applications. Another example of geography aiding medicine occurred in the early 20th Century in Colorado. There, dentists noticed that children living in certain areas had fewer cavities. After plotting these locations on a map and comparing them with chemicals found in the groundwater, they concluded that the children with fewer cavities were clustered around areas that had high levels of fluoride. From there, the use of fluoride gained prominence in dentistry. Medical Geography Today Today, medical geography has a number of applications as well. Since the spatial distribution of disease is still a large matter of importance though, mapping plays a huge role in the field. Maps are created to show historic outbreaks of things like the 1918 influenza pandemic, for example, or current issues like the index of pain or Google Flu Trends across the United States. In the pain map example, factors like climate and environment can be considered to determine why high amounts of pain cluster where they do at any given time. Other studies have also been conducted to show where the highest outbreaks of certain types of disease occur. The Center for Disease Control and Prevention (CDC) in the United States, for instance, uses what they call the Atlas of United States Mortality to look at a wide range of health factors across the U.S. Data ranges from the spatial distribution of people at different ages to places with the best and worst air quality. Subjects such as these are important because they have implications for the population growth of an area and the instances of health problems such as asthma and lung cancer. Local governments can then consider these factors when planning their cities and/or determining the best use of city funds. The CDC also features a website for traveler’s health. Here, people can get information about the distribution of disease in countries worldwide and learn about the different vaccines needed to travel to such places. This application of medical geography is important for reducing or even stopping the spread of the world’s diseases through travel. In addition to the United States’ CDC, the World Health Organization (WHO) also features similar health data for the world with its Global Health Atlas. Here, the public, medical professionals, researchers, and other interested persons can gather data about the distribution of the world’s diseases in an attempt to find patterns of transmission and possibly cures to some of the more deadly illnesses such as HIV/AIDS and various cancers. Obstacles in Medical Geography Although medical geography is a prominent field of study today, geographers have some obstacles to overcome when gathering data. The first problem is associated with recording a disease’s location. Since people sometimes do not always go to a doctor when ill, it can be difficult to get entirely accurate data about a disease’s location. The second problem is associated with the accurate diagnosis of disease. While the third deals with the timely reporting of a disease’s presence. Often, doctor-patient confidentiality laws can complicate the reporting of a disease. Since, data such as this needs to be as complete as possible to monitor the spread of illness effectively, the International Classification of Disease (ICD) was created to make sure that all countries use the same medical terms to classify a disease and the WHO helps monitor the global surveillance of diseases to help data get to geographers and other researchers as quickly as possible. Through the efforts of the ICD, the WHO, other organizations, and local governments, geographers are in fact able to monitor the spread of disease fairly accurately and their work, like that of Dr. John Snow’s cholera maps, is essential to reducing the spread of and understanding contagious disease. As such, medical geography has become a significant area of expertise within the discipline.

The End Of The Cold War - 930 Words

The end of the Cold War marks more than just the end of the arms race, between the Soviet Union and the United States, it also marks the weakening of communism. Communism, the greatest enemy to the west during the Cold War had to be put down at any cost, this meant supporting militaristic dictatorships that were against communism. The weakening of communism, however, ignited Global Democratic Revolutions in which the people sought to gain the power back from the government. These revolutions were mostly centered on the year 1989, and demonstrated the will of the people to stop the oppression of these dictators or communist parties. The Philippines were no different, independent organizations such as JAJA and NAMFREL rallied against the militaristic dictatorship of Ferdinand Marcos. Additionally, the intervention of the church proved to be a powerful uniting tool for the revolution, in a catholic predominant society. Women played no small role, Corazon Aquino challenged Marcos politic ally, and many were involved in public rallies. As a result, the Philippines peacefully defeated the oppressive rule of Marcos and entered a state of Democratic stability. To bring about the revolution, it took the combines effort of the Aquino family, individual organizations, the church, and individual citizens. In 1983 an exiled senator Benigno Aquino returned to the Philippines in order to oppose Marcos. Sadly, Padriac Kenney wrote that Aquino was assassinated as he stepped off his planeShow MoreRelatedThe End Of Cold War2804 Words   |  12 PagesThe End of Cold War: An Analysis Cold War should be considered as one of the most important events that stirred the global political world and it should be considered as an event the end of which reshaped the socio-economic and political structure of myriads of nations across the globe. The end of the Cold War ensured the demise of the Soviet instigated communism and the rise of democracy once again. But it should be noted that just like the emergence of the Cold War the end of the Cold War was notRead MoreThe End Of The Cold War1694 Words   |  7 PagesThe end of the cold war, is often considered as marking the dawn of a fundamentally different political environment. This change in environment, has brought about new salient questions by scholars and policy makers about the relevance of nuclear weapons in the world. In his article, ‘learning to love the bomb’ Jonathan Tepperman calls president Obama’s plan to rid the world off nuclear weapons wrong, dreamy, unrealistic and a big mistake. I foun d this article interesting as it seems rather paradoxicalRead MoreThe End Of The Cold War Essay1740 Words   |  7 PagesIntroduction The most important turning point in contemporary history was propitiated by the end of the Cold War, when one of the fields of the bipolar era disappeared, opening the way for a unipolar world under American imperial hegemony. The United States immediately began to use its unquestionable superiority, seeking to transfer the conflicts to the military confrontation. The apex of this policy of militarization of conflicts was in Afghanistan, Iraq and Libya (Missiroli, 2015). Although inRead MoreThe End Of The Cold War Essay4338 Words   |  18 PagesAbstract: This article discusses the end of the Cold War, covering the period from Reagan?s inauguration to the reunification of Germany, which marked the end of the last remnant in Europe of the Cold War. It looks at several factors that brought the conflict to a close: arms control, human rights issues, and ongoing conflicts in Latin America between the Soviet Union and the United States. The most important meetings and summits between the United States and the Soviet Union are discussed, includingRead MoreThe End Of The Cold War1435 Words   |  6 PagesDespite the hope for democracy and political stability in the last two decades, crises and armed conflicts remain a serious impediment to development in many countries. Moreover, if some specialists say that the end of the Cold War at the beginning of the 1990s spelled the end of conflicts created through the East-West confrontation, the following years have shown the predominance of intra-state crises, thus forcing the United Nations (UN) to review its strategies for peace and security. 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From the demand of normalizing the bilateral diplomatic ties, the U.S. detailed a four-phase roadmap in April 1991, which associated closely with resolving the Vietnam’s military involvement in the Cambodian conflict, and the U.S. prisoners of war/missing in action (POW/M IA) issue during the war in Vietnam. In 1995, the U.S. and Vietnam officially announcedRead MoreThe Wars At The End Of The Cold War1617 Words   |  7 PagesThe wars at the end of the Cold War and the beginning of the new century are entirely different from the other ones, mainly since September 11th, 2011. The nature of the strategic environment of the warfare has undergone a series of transformations because of the globalization, technology, economic relationships, and cultural changes. They influence the war and create an environment characterized as volatile, uncertain, complex and ambiguous (VUCA). This new environment has shifted the conventional

RIP Pty Ltd Taxation Law And Practice Free Sample Solution

Question: Discuss about the Taxation Law and Practice for RIP Pty Ltd. Answer: Arthur Murray (NSW) Pty Ltd v FCT (1965) 114 CLR 314 Fact of the case states that the tax payer was engaged in the providing the lessons on dancing by accepting the fees in advance. The taxpayer used to accept the advance fees payment for the dancing lesson services to be provided in future. As per the contention of commissioner, the amount received in advance was required to be considered as income under taxation law. However, the taxpayer denied the contention of commissioner because the service of dance lesson was still due. Moreover, according to the judgment of the high court, it was contended that any amount received in advance in lieu of providing service shall qualify for income received only if the service has been released. Until the taxpayer has actually performed the service, the advance received shall not be considered as taxable income for the assessee (Grubert, 2015). Since the given situation of RIP Pty Ltd is similar to the case of Arthur Murray, with respect to the fees of funeral services received in advance, it can be co-related to it. In case the income of RIP Ptys income is derived generally, then such income shall be considered as income generated during the accounting or financial year. It would be considered as the taxable income under the taxation system. Therefore, the company should include such amount of income while determining the tax liability on income. On the contrary, if the amount received from the income of funeral and related services, it would be considered in the statement of financial position of the business and not as an income (DeBacker, Heim Tran 2015). This is because the service of funeral is rendered after the receipt of service fees. As and when such service is provided, the same shall be transferred and converted to the financial statements of the company and same shall be taxable as per section 6 ITAA 97. Easy Funeral Plan of the organization is a fixed price contract where clients make periodic payments against the funeral services to be provided in future. Under the first plan, consumers are ensured to receive deluxe service in future one the payment is done. Similarly, in case of second plan of the contract, the company used to receive the amount in part payment scheme until the death of a person occurs. Hence, it can be said that the principle of Arthur Murray applies to the accounting treatment for the amounts received in the contract plan (Ciconte et al., 2016). In case of Arthur Murray, the fees received in advance were not included in the income statement until the dancing lessons actually provided. Likewise, in case of RIP Pty Ltd, fees received under the contract shall be treated as income after the funeral services are provided by the company after the death of the client. The method of accounting for tax is on accrual basis, which means that the transactions related to the current accounting year would be considered for ascertaining the business performance and income tax liability. On the other hand, the accounting for tax can also be prepared by using the cash basis especially is the business enterprise is small or conducted by sole practitioner. In view of the decided case law of Carden, it was contented that the business organizations are required to use the method of accounting for tax that discloses the correct and fair income of the taxpayer. Hence, it can be said that the commissioner or assessee has the choice in using method of accounting for tax. Further, in case of Firstenberg vs. Federal Commissioner of Taxation, since the taxpayer was single individual to conduct the business it would be appropriate to follow cash basis for tax accounting method (Robinson, Stomberg Towery, 2015). Moreover, in case the business is large or operates using credit services, then accrual basis should be conducted for tax accounting that reveals the correct and transparent income of the taxpayer. Tax Treatment of the forfeited payment account Forfeiture of any prepaid receipts is considered as capital receipts as per the taxation ruling (TR) 1999/19 of Income Tax Assessment Tax (ITAA) 97. This ruling is relevant to the business organizations who conduct the business activities by receiving advance payments for the services to be provided in future. However, in case the future service is not taken by the clients, then the advance payment is forfeited by the organizations instead of refunding the same that is recorded by the companies in a separate forfeited payment account. In many organizations, future service contract demands advance payment, which is not subjected to the clause of forfeiture. Therefore, in case the service is not provided then receipt of such amount is considered as capital receipts (Choudhary, Koester Shevlin, 2016). In the provided situation of RIP Pty Ltd, the company conducts the business to provide the services of directing funeral activities as well as dealer of fixed contract under Easy Funeral Plan. The company provides services to the clients by receiving advance payments for the funeral services to be provided in future under the fixed contract. However, certain clients could not avail the service hence, the payment received as advance was transferred to the forfeiture account. The account of forfeiture reflected the balance of $16,200 at the end of the accounting year 30th June. According to the rulings of taxation system, the amount of $16,200 in the forfeited payment account shall be considered as capital receipts that would be valued as assessable income at year-end. As the companys fixed contract was not subjected to the forfeiture clause therefore, the waiving of services by the clients does not call for refunding the amount already paid by them. Additionally, as per the decided case of Guyv. Federal Commissioner of Taxation 96 ATC 4520; (1996) 32 ATR 590, the amount transferred to the forfeiture account by the taxpayer had been treated as capital receipts and not as revenue receipt. With respect to the nature of service and contract terms and conditions, forfeited amount is considered as a part of continuum of events and at the end of the accounting year, the total balance of the forfeited account would be treated under taxable income of the assessee (Jakstonyte Boguslauskas, 2015). Accordingly, in case of RIP Pty Ltd the balance in forfeited payment account amounted to $16,200 would be treated as assessable income at the end of the accounting year. Tax treatment for trading stock Provisions of Income Tax Assessment Act (ITAA) 97 section 70-10 states that the trading stock of the business enterprise are the materials held for sale in the ordinary course of business. A stock or material is regarded as trading stock if such material is competent for trading in as a finished or progressive work structure while operating the business activities (Dumiter et al., 2016). Considering the rules of taxation system treatment of trading stock is done in the following manner: Purchase cost of the material as trading stock can be claimed as deduction in the current income tax year, if such material is used by the assessee If the balance of stock at the end of the year exceeds the balance at the beginning of the year, the difference would be added to compute the assessable income On the contrary, if the balance at the beginning year exceeds the balance at the closing year, then the difference will be claimed as deduction The stock valuation also includes physical verification and valuation is done by considering the each stock on the basis of cost method, market value method and replacement value method by excluding Goods and Service Tax (GST). In case the assessee is eligible to claim GST credit, then only the taxpayer can exclude the tax on Goods and Service for the purpose of stock valuation (Altshuler, Shay Toder, 2015). In the given situation of RIP Pty Ltd, prepayment of $25,000 in June 2016 for the delivery to be made in August 2016 can be claimed as deduction by the taxpayer. According to the TR 93/23 if RIP Pty follows the cash basis accounting method such amount can be treated as an expense and claim as deduction. If the taxpayer applies the accrual method in accounting, the payment shall be included in the balance sheet and can be claimed as deduction in the next accounting year in which the delivery is made. Further, according the case of v St. Huberts Island Pty. Ltd. vs. FC of Taxation, (1978) 138 CLR 210 treatment of caskets and accessories would be valued at cost price. Adjustments to the companys reported profit In case of fully franked dividend received by the company $21,000 it shall be included in the assessable income of the companys net profit. Fully franked dividends are considered after the tax payment, which is required to be included in the assessable income by the receiver as per ITAA 97. In order to avoid the double taxation system the Australian Taxation system works through the imputation system which enable the shareholders to take back the taxes paid by the company. The imputation system allows the companies to distribute dividends with franked credits as taxes paid on earnings (Chang, Chen Chen, 2016). Since, the dividend received by the RIP Pty is fully franked, the company shall include such amount in determining the net profit therefore, $21,000 would be included in computation of income for the current accounting year. The company paid $57,000 in March 2016 as storage rental, which was acquired on two years lease expiring on February 2018. The payment for current tax year for four months has been recorded as expenditure in the income statement whereas rest of the amount has been capitalized. As per the provision under division 40 ITAA 97 operating lease payment are treated as expenses incurred by the taxpayer and therefore to be included in the income statement. In case there are advance payments or outstanding payments, it would be recognized in the balance sheet statement of the company (Amberger, Eberhartinger Kasper, 2016). Therefore, the accounting record by RIP Pty Ltd for storage rental expense was correct as the lease obtained by the company was operating lease hence the payment for current tax year would be recorded as expense. Similarly, amount paid related to the next accounting year should be capitalized in the current accounting year. Last case involves advance payment of Long Service Leave to the companys managing director, which means the payment to the employees as paid leave. The companies pay it if the employees serve the employment for a longer period. ITAA 97 section 83-70, subdivision 83- D states that if the leave payment made by the companies before 16 August 1978, then the amount will not be considered as assessable or exemption. In case the payment is made between the period 16 August 1978 and 17 August 1993, it will be taxed at 31.5% including the Medicare Levy 1.5% (Schneider, 2015). Therefore, the amount of $22,000 under Long Service Leave paid by RIP Pty Ltd to the managing director would be subjected to the withholding tax of 31.5%. Out of the total payment, the company is eligible to recognize the payment $15,070 as expenses and the withholding tax $6,930 would be adjusted with the amount of tax liability. Deductions available for the expenditure According to the division 43 under Taxation Ruling 97/25 of ITAA 97 deduction of expenses for capital works is based on the actual amount incurred for construction process. In case the company conducts structural improvements on earthworks or capital expenditure on land for landscaping, demolishing or clearing then such expenses shall not be allowed as deduction to the taxpayer under section 43-70 ITAA 97 (Saltzman, Eibner Enthoven, 2015). Hence, following expenses borne by RIP Pty Ltd are available for deduction in Australian Taxation System: Expenses incurred on construction as preliminary architectural designs amounted to $250,000 Cost of acquiring land in the year 2014 amounted to $1.25 million Amount $2.5 million spent for constructing new premises that was commenced on 1st September 2014 Amount expended on onsite car parking $125,000 that was commenced between the period 1st August and 30th September 2015 Reference List Altshuler, R., Shay, S. E., Toder, E. J. (2015). Lessons the United States can learn from other countries territorial systems for taxing income of multinational corporations.Available at SSRN 2557190. 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