Sir Donald Bradman Essay -- Sports Baseball Bradmand Essays

Customer satisfaction and service delivery from X

Presentation The business condition today has gotten exceptionally serious. Any business ready to continue itself through close rivalry and great benefit, over the long haul, needs to give its endeavors in drawing in new clients just as holding existing ones (Hallowell, 1996, p. 27).Advertising We will compose a custom research paper test on Customer fulfillment and administration conveyance from X-eatery explicitly for you for just $16.05 $11/page Learn More Latest exact research has exhibited that the main way organizations can achieve above objectives is through long haul consumer loyalty (Chen Hu, 2010, p.535). It is against this explanation that the term consumer loyalty pulled in more consideration over the most recent two decades. This change in perspective in consideration was because of advantages related with consumer loyalty. Furthermore, a few investigations have additionally upheld the theory that consumer loyalty expands value faithfulness, positive informal notice and lifts client unwaveringness. Without a doubt, consumer loyalty can be straightforwardly connected to client maintenance and development of a firm’s share in the market (Hallowell, 1996, p. 30). It is against this foundation that it has gotten basic for organizations to improve nature of their administrations since it colossally and decidedly adds to consumer loyalty. Administration conveyance happens when the specialist organization and the client cooperate. During this collaboration, usually known as administration experience, the customer’s measure the nature of the administration furnished and related the involvement in the assumptions (Chen Hu, 2010, p.540). On the off chance that the nature of the administration got surpasses the normal results, the client is typically fulfilled. Nonetheless, if the experienced nature of administration falls beneath the normal, disappointment is inescapable (Chen Hu, 2010, p.546). The sort of administration experience that a clien t experience is the thing that prompts either administration disappointment or achievement. Past explores in the administration business have distinguished a few attributes that clients use to check the nature of administration being advertised. Regardless, clients are worried about the practicality and accommodation of the administration. A case-explicit investigation in the café business indicated that clients are worried about time taken to get their orders.Advertising Looking for inquire about paper on business financial aspects? How about we check whether we can support you! Get your first paper with 15% OFF Learn More Likewise, concentrates in the administration business like mail conveyance shows clients will be disappointed if the supplier doesn't harp on practicality and comfort (Chen Hu, 2010, p.537). Besides, clients are increasingly worried about close to home consideration they get from a company’s worker during administration conveyance (Chen Hu, 2010, p.538). They will likewise check the degree of representative capability and polished skill just as responsiveness incase of a question or an issue. At last, accessibility, unwavering quality and steadfastness of the administration are key determinants in consumer loyalty (Chen Hu, 2010, p.538). Hallowell (1996, p. 42) includes that time factors is the most significant perspective that decides consumer loyalty in this quick paced condition. As indicated by Hallowell (1996, p. 38), any business ready to make due in the ferocious serious business condition ought to think about improving the above variables. This is on the grounds that the negative impacts of client disappointment can effectsly affect a business. Chen and Hu (2010, p.542) include that a disappointed client will in general grumble principally to companions and different associates, in this manner making a negative corporate picture. This negative exposure through the informal exchange will affect on a business contrarily since it discourages other potential clients from that specific specialist co-op. The solid connection between's consumer loyalty and devotion is the thing that has driven advertisers to plan mottos that embody the equivalent (Chen Hu, 2010, p.558). As previously mentioned, clients need to be valued and the above promoting system is one method of conveying the equivalent to existing and potential clients. Writing in showcasing orders client faithfulness under two particular classes. The main qualification is the place client dedication is seen as a disposition (Hallowell, 1996, p. 27-42). The demeanor of an individual is the thing that makes passionate emotions that are answerable for segregating or appending the individual to the item or administration. That positive connection is the thing that breeds to client devotion (Hallowell, 1996, p. 28). The subsequent qualification is what regards client dependability as social. Hallowell (1996, p. 28) relates the above arrangement with a circu mstance where a client after numerous buys from a specific supplier gets regal dependent on the result of a past relationship.Advertising We will compose a custom research paper test on Customer fulfillment and administration conveyance from X-eatery explicitly for you for just $16.05 $11/page Learn More The above writing has exemplified that there is an immediate connection between's consumer loyalty and nature of administration conveyance. The numerous components of administration conveyance sway either contrarily or emphatically on consumer loyalty. Outfitted with the above data, I will attempt a subjective research to decide the degree of consumer loyalty among X-eatery clients. Choice and research issue to be tended to The essential job of consumer loyalty to the accomplishment of a business is the thing that has driven most organizations to concentrate their exertion on examining consumer loyalty and disappointment levels (Chen Hu, 2010, p.542). Throughout the previous two dec ades, the business condition has encountered what might be named as client assistance upheaval. This transformation came about when advertisers acknowledged consumer loyalty as the center of any business (Chen Hu, 2010, p.550). From that point forward, specialists in business have embraced looks into to decide attributes that an association ought to receive to pull in and hold more clients. As exemplified above, organizations have understood the need to concentrate on consumer loyalty in order to build client devotion, increment client base, kick off their incomes and benefits, increment their piece of the pie or more all to get by in the serious world. The center has moved from achieving higher benefits towards restoring client experience. Researchers and other intrigue bunches have attempted to characterize the term consumer loyalty. The definition, be that as it may, has been subtle as consumer loyalty levels fluctuate starting with one circumstance then onto the next relying upo n the sort of merchandise or administrations (Hallowell, 1996, p. 29). In spite of the differences in sentiment, consumer loyalty has been seen as a feeling component that is halfway subject to the customer’s desire. The changeability of consumer loyalty levels is the thing that drove singular business to lead client overviews to figure out what their clients need (Chen Hu, 2010, p.548). As indicated by Chen and Hu (2010, p.548), client reviews are significant as the outcomes can go about as a rule in structuring the techniques for expanding client experience levels. Various contextual analyses have been directed to research the connection between's consumer loyalty and administration quality. Nonetheless, inquires about that are centered around evaluating the equivalent in the café business have been constrained. Further, the not many that have been led center around eateries where the client goes to the spot of administration delivery.Advertising Searching for inquire about paper on business financial aspects? How about we check whether we can support you! Get your first paper with 15% OFF Find out More This examination will be one of a kind as it centers around consumer loyalty levels and administration conveyance from X-eatery that gives outside providing food administrations. The examination will dissect quality factors, for example, food quality, X-café staff responsiveness, practicality, evaluating and objections reaction, to discover how they impact consumer loyalty. What's more, contingent upon the accessibility of assets, the examination will recognize the negative ascribes that lead to X-eatery customers’ disappointment. The arrangement on how the above properties if any will be given. Centrality of the examination This investigation is significant since gathered information will reveal insight into the properties that impact consumer loyalty in outside cooking café business. As exemplified, contemplates that investigate a comparative subject as the one being considered are extremely restricted; henceforth, the consequences of the examination will contribute decide dly to the writing. The study’s finding will make attention to the chiefs of X-café on whether their administration is inspiring the ideal results. Accepting significant levels of client disappointment are recognized, the data on what makes the client disappointed can be utilized to alter the component of administration conveyance. Research targets Main goal To explore consumer loyalty level with the administrations gave by X-café. Explicit targets To set up the connection between consumer loyalty and quality assistance conveyance. To figure out what components of administration conveyance prompts consumer loyalty To examine what components of administration conveyance makes X-café clients to be disappointment To decide the impacts consumer loyalty/disappointment on X-cafés benefits To discover what components of administration conveyance the clients of X-eatery client might want to be improved To explore the effect of consumer loyalty/disappointment levels on X-café pic ture Research theory The examination addresses featured above will be replied under one wide speculation. Speculation 1: Customer fulfillment is subject to quality and dependability of the administration Many experimental investigations hav

How to Grown-Up Books That Will Teach You To Be An Adult

How to Grown-Up Books That Will Teach You To Be An Adult I’m 33 and I still don’t totally know how to laundry. Scarily accurate. For some people this is a weird area of pride, like being a helpless scatterbrain is somehow attractive. Not knowing how to boil water  is the fainting onto a chaise longue of the 21st century, and I blame the Manic Pixie Dream Girl for this. But I’m of an age now where I don’t actually want to hilariously shrink my favorite sweater and adorably wear it as a crop top, I just want to wash my damn clothes. I want to hang a picture on the wall. I have DEPENDENTS now and I want them to know how to cook a square meal. There are so many components to (to steal Kelly Williams Brown’s term) ‘adulting,’ and so few  of them are taught in schools. I 10000% believe in the power of education, but high school kids need to learn less about the Pythagorean Theorum and more about wtf is a bond and how do you RRSP. via GIPHY Like arch support. So if you’re fresh out of college and you’re like, Wait, what? Or you’re 33 and you have kids now and you’re like, Wait, what? Dude, if you are 54 and struggling to launder your garments, have I got some book recs for you. How To Be Just Like A Basic Adult Person I’m including Brown’s Adulting because of its obvious on-point-ness, even though I was kind of disappointed by its narrowness of audience. The section on how to be poor is like, how to be white, middle-class poor. Go to fancy restaurants for lunch instead of dinner! Buy one really good, expensive winter coat instead of five cheap, shoddy winter coats! I DO love that her attitude is very Take Care Of Your Shit, Be It A Car Or A Purse Or A Relationship, You Are Not A Toddler. Learn how to sew on a button! Learn how to make a proper apology! Adult things. Grace’s Guide: The Art of Pretending to Be a Grown-Up is another one I feel like I should include here because duh read the title, but it’s pretty, like, Oh hey there, Millenials, I’m a Youtube star and here is my book with a bunch of pictures of me doing quirky! things! and ‘Salt, pepper, tobacco sauce, and ranch dressing are the only condiments you need,’ which I feel is the hungover-frat-boy opposite of what we’re trying to achieve here, BUT there are some motivating and fun little bits. Tiny Beautiful Things by Cheryl Strayed is a compendium of hard truths and compassion and ughhhhhh I want her to move in next door and dispense wisdom at me. The Art of Asking by Amanda Palmer is a weirdly affecting memoirish thing on finding your tribe and trusting them to hold you up. LIFE IS LIKE CROWD-SURFING, basically. The Seven Habits of Highly Effective People  I KNOWWWWW IT’S A HORRIBLE CLICHÉ BECAUSE IT’S SUPER PRACTICAL AND SENSIBLE AND EFFECTIVE. I’m sorry, that’s so boring. But nothing helps me work shit out or sort shit down like a re-read of the old Covey. How To Make Food So You Don’t Die â€" The Length of This List Suggests Its Importance To Me How to Cook Everything by Mark Bittman does what it says on the tin. The Joy of Cooking is a checkerboard mainstay of, like, every kitchen I know. Julia Child’s Kitchen Wisdom is SHORT and HILARIOUS and will teach you how to make aioli and why it’s important to dry your chicken before you toss it in the pan. If all you know how to do is make ramen in a coffee pot and open a beer with a boot, then congratulations, you are truly living the college experience, and Help! My Apartment Has a Kitchen will teach you to make garlic bread and a basic stir-fry. If you already know how to make garlic bread but cannot afford to take the next step into making garlic scape and butternut frittatas with free-range eggs because MONEYS, The Working Class Foodies Cookbook (IS THERE SUPPOSED TO BE AN APOSTROPHE IN THE TITLE BECAUSE I WOULD LIKE ONE) actually has great tips on eating delicious hipster meals for cheap(ish). How To Take Care of Your Material Goods And/Or Place of Habitation I wish My Boyfriend Barfed In My Handbag was less female-and-gay-male-specificly titled because it’s actually a concise, hilarious guide to cleaning basically everything in your house. What you should clean and why! How often! It’s the Unfuck Your Habitat of books. The Life-Changing Magic of Tidying Up by Marie Kondo is all the rage these days, and I don’t LOVE it (because I love my clutter, so help me) but people are singing its praises all over, and there’s something to be said for mass appeal. The Reader’s Digest Complete Do-It-Yourself Manual. How do you run cable? How do you strip wallpaper? When should you just call a guy? You can play Google Roulette and hope you get some solid advice, but Reader’s Digest always got your back. How To Not Be Broke-Ass All The Time Investing is one of those things, like good dental hygiene, where nothing beats an early start, but PEOPLE IN THEIR 20s DO NOT KNOW THIS and also stocks and bonds are scary. I Will Teach You To Be Rich is readable and comprehensive and smart and not scary. As the title perhaps suggests, author of You’re So Money Farnoosh Torabi does kind of write very via GIPHY BUTTTT she also says some good stuff about how to prioritize your finances to live the life you want. How To Not Be Living In A Soap Opera There’s something fun about collapsing on your roommate’s bed in a puddle of melodrama because your boyfriend done you wrong, and about having frenemies and a super-fraught relationship with your brother, and then eventually there’s nothing fun about it, and you have other shit going on in your life that you want to do and you want to maybe dial back the emotional drama. via GIPHY See, this is exactly the kind of shit I am talking about. How To Be A Grown-Up In Relationships is about getting your head on straight and treating your friends, your family, and your One In Particular like you are all a bunch of sane and respectful people deserving of sanity and respect.  How To Be Just Like A Basic Decent Human Being A major (and oft undiscussed) part of being a grown-up is not being a bigoted, tiny-minded piece of shitty garbage. THERE IS A WORLD OUTSIDE YOUR SKIN and it’s your responsibility to familiarize yourself with it. A loose understanding of some of the major movements for human rights is an ok place to start, as well as memoirs by people who are Not Like You (especially if you are straight and/or white and/or male because so much media representation is alllllll  abouuuuuut youuuuuuu). via GIPHY Nor can you wear super inappropriate headdresses without fear of reprisal. Do you know all about the Dudes of History but like nothing about the womens? There’s a picture book for that (ok, the American portion of that). I wish Jessica Valente’s Full Frontal Feminism wasn’t so directed at ladies. Feminism is FOR EVERYONE. So my dudes, if you can handle being addressed as though you were a girl, FFF  is  a basic primer on what feminism is and why it’s so damn great. Also a super good gift for any starlet you know who has recently begun a sentence with the phrase ‘I’m not a feminist, but…’ How to Be Black by Baratunde Thurston is a fun and sometimes obliquely heartbreaking treatise  on how to…um…I feel like I’m stating the obvious here. Anyway, if tongue-in-cheekiness is your jam, Thurston will tell you everything you ever wanted to know about e.g. ‘How To Be The Black Employee.’ Theres no jokey gif I could post that would pull the gut-punch thrown by  How To Slowly Kill Yourself and Others In America, nor should there be. The titular essay is posted here, and speaks most powerfully for itself. I’m actually rill  embarrassed by how sparse this last section is. Help a cis white girl  out with recs in the comments. What books made you see outside yourself? And what books have helped you put away your toys and become a card-carrying adult? via GIPHY Save Sign up for True Story to receive nonfiction news, new releases, and must-read forthcoming titles. Thank you for signing up! Keep an eye on your inbox. How to Grown-Up Books That Will Teach You To Be An Adult While we at the Riot take some time off to rest and catch up on our  reading, were re-running some of our  favorite posts from the last several months. Enjoy our highlight reel, and well be back with new stuff on Monday, January 11th. This post originally ran July 13, 2015. _________________________ I’m 33 and I still don’t totally know how to laundry. Scarily accurate. For some people this is a weird area of pride, like being a helpless scatterbrain is somehow attractive. Not knowing how to boil water  is the fainting onto a chaise longue of the 21st century, and I blame the Manic Pixie Dream Girl for this. But I’m of an age now where I don’t actually want to hilariously shrink my favorite sweater and adorably wear it as a crop top, I just want to wash my damn clothes. I want to hang a picture on the wall. I have DEPENDENTS now and I want them to know how to cook a square meal. There are so many components to (to steal Kelly Williams Brown’s term) ‘adulting,’ and so few  of them are taught in schools. I 10000% believe in the power of education, but high school kids need to learn less about the Pythagorean Theorum and more about wtf is a bond and how do you RRSP. via GIPHY Like arch support. So if you’re fresh out of college and you’re like, Wait, what? Or you’re 33 and you have kids now and you’re like, Wait, what? Dude, if you are 54 and struggling to launder your garments, have I got some book recs for you. How To Be Just Like A Basic Adult Person I’m including Brown’s Adulting because of its obvious on-point-ness, even though I was kind of disappointed by its narrowness of audience. The section on how to be poor is like, how to be white, middle-class poor. Go to fancy restaurants for lunch instead of dinner! Buy one really good, expensive winter coat instead of five cheap, shoddy winter coats! I DO love that her attitude is very Take Care Of Your Shit, Be It A Car Or A Purse Or A Relationship, You Are Not A Toddler. Learn how to sew on a button! Learn how to make a proper apology! Adult things. Grace’s Guide: The Art of Pretending to Be a Grown-Up is another one I feel like I should include here because duh read the title, but it’s pretty, like, Oh hey there, Millenials, I’m a Youtube star and here is my book with a bunch of pictures of me doing quirky! things! and ‘Salt, pepper, tobacco sauce, and ranch dressing are the only condiments you need,’ which I feel is the hungover-frat-boy opposite of what we’re trying to achieve here, BUT there are some motivating and fun little bits. Tiny Beautiful Things by Cheryl Strayed is a compendium of hard truths and compassion and ughhhhhh I want her to move in next door and dispense wisdom at me. The Art of Asking by Amanda Palmer is a weirdly affecting memoirish thing on finding your tribe and trusting them to hold you up. LIFE IS LIKE CROWD-SURFING, basically. The Seven Habits of Highly Effective People  I KNOWWWWW IT’S A HORRIBLE CLICHÉ BECAUSE IT’S SUPER PRACTICAL AND SENSIBLE AND EFFECTIVE. I’m sorry, that’s so boring. But nothing helps me work shit out or sort shit down like a re-read of the old Covey. How To Make Food So You Don’t Die â€" The Length of This List Suggests Its Importance To Me How to Cook Everything by Mark Bittman does what it says on the tin. The Joy of Cooking is a checkerboard mainstay of, like, every kitchen I know. Julia Child’s Kitchen Wisdom is SHORT and HILARIOUS and will teach you how to make aioli and why it’s important to dry your chicken before you toss it in the pan. If all you know how to do is make ramen in a coffee pot and open a beer with a boot, then congratulations, you are truly living the college experience, and Help! My Apartment Has a Kitchen will teach you to make garlic bread and a basic stir-fry. If you already know how to make garlic bread but cannot afford to take the next step into making garlic scape and butternut frittatas with free-range eggs because MONEYS, The Working Class Foodies Cookbook (IS THERE SUPPOSED TO BE AN APOSTROPHE IN THE TITLE BECAUSE I WOULD LIKE ONE) actually has great tips on eating delicious hipster meals for cheap(ish). How To Take Care of Your Material Goods And/Or Place of Habitation I wish My Boyfriend Barfed In My Handbag was less female-and-gay-male-specificly titled because it’s actually a concise, hilarious guide to cleaning basically everything in your house. What you should clean and why! How often! It’s the Unfuck Your Habitat of books. The Life-Changing Magic of Tidying Up by Marie Kondo is all the rage these days, and I don’t LOVE it (because I love my clutter, so help me) but people are singing its praises all over, and there’s something to be said for mass appeal. The Reader’s Digest Complete Do-It-Yourself Manual. How do you run cable? How do you strip wallpaper? When should you just call a guy? You can play Google Roulette and hope you get some solid advice, but Reader’s Digest always got your back. How To Not Be Broke-Ass All The Time Investing is one of those things, like good dental hygiene, where nothing beats an early start, but PEOPLE IN THEIR 20s DO NOT KNOW THIS and also stocks and bonds are scary. I Will Teach You To Be Rich is readable and comprehensive and smart and not scary. As the title perhaps suggests, author of You’re So Money Farnoosh Torabi does kind of write very via GIPHY BUTTTT she also says some good stuff about how to prioritize your finances to live the life you want. How To Not Be Living In A Soap Opera There’s something fun about collapsing on your roommate’s bed in a puddle of melodrama because your boyfriend done you wrong, and about having frenemies and a super-fraught relationship with your brother, and then eventually there’s nothing fun about it, and you have other shit going on in your life that you want to do and you want to maybe dial back the emotional drama. via GIPHY See, this is exactly the kind of shit I am talking about. How To Be A Grown-Up In Relationships is about getting your head on straight and treating your friends, your family, and your One In Particular like you are all a bunch of sane and respectful people deserving of sanity and respect.  How To Be Just Like A Basic Decent Human Being A major (and oft undiscussed) part of being a grown-up is not being a bigoted, tiny-minded piece of shitty garbage. THERE IS A WORLD OUTSIDE YOUR SKIN and it’s your responsibility to familiarize yourself with it. A loose understanding of some of the major movements for human rights is an ok place to start, as well as memoirs by people who are Not Like You (especially if you are straight and/or white and/or male because so much media representation is alllllll  abouuuuuut youuuuuuu). via GIPHY Nor can you wear super inappropriate headdresses without fear of reprisal. Do you know all about the Dudes of History but like nothing about the womens? There’s a picture book for that (ok, the American portion of that). I wish Jessica Valente’s Full Frontal Feminism wasn’t so directed at ladies. Feminism is FOR EVERYONE. So my dudes, if you can handle being addressed as though you were a girl, FFF  is  a basic primer on what feminism is and why it’s so damn great. Also a super good gift for any starlet you know who has recently begun a sentence with the phrase ‘I’m not a feminist, but…’ How to Be Black by Baratunde Thurston is a fun and sometimes obliquely heartbreaking treatise  on how to…um…I feel like I’m stating the obvious here. Anyway, if tongue-in-cheekiness is your jam, Thurston will tell you everything you ever wanted to know about e.g. ‘How To Be The Black Employee.’ Theres no jokey gif I could post that would pull the gut-punch thrown by  How To Slowly Kill Yourself and Others In America, nor should there be. The titular essay is posted here, and speaks most powerfully for itself. I’m actually rill  embarrassed by how sparse this last section is. Help a cis white girl  out with recs in the comments. What books made you see outside yourself? And what books have helped you put away your toys and become a card-carrying adult? via GIPHY Sign up for True Story to receive nonfiction news, new releases, and must-read forthcoming titles. Thank you for signing up! Keep an eye on your inbox.

Csr From Students And Their First College Year - 786 Words

Data Collection In spring 2004, VCU collected data using the CSR from students enrolled in their first college year who had completed one semester at the institution. The sample consists of randomly chosen first-year students enrolled at VCU with 89% completing the web version of the CSR and 11% completing the paper version of the CSR. According to Carini, Hayek, Kuh, Kennedy and Ouimet (2003), responses on paper surveys elicit similar results as compared with web survey results. Therefore, any difference in the number of surveys that were collected by web or paper did not affect the final results (or this study). The CSR is an instrument used to collect data from students regarding the frequency with which they engaged in activities†¦show more content†¦The student responses are submitted directly to NSSE. Finally, NSSE staff follows-up with nonrespondents, who will receive a postcard or e-mail, then a second survey with a more personalized letter. Additionally, students, regardless of survey mode, will receive an electronic survey to increase response rates. Instrument The National Survey of Student Engagement (NSSE) is a systematic research program utilized by colleges and universities across the country to measure the level of engagement among their students (Kuh, 2003). Institutions can use NSSE’s five benchmark measurements to quickly illustrate, to both internal and external constituents, students’ experience of educational quality. Those five benchmarks are (1) Level of Academic Challenge, (2) Active and Collaborative Learning, (3) Student-Faculty Interaction, (4) Enriching Educational Experiences, and (5) a Supportive Campus Environment (Benchmarks of Effective Educational Practice, n.d.). Alexander McCormick and Kay McClenney (2012) state, the benchmarks distill survey results—frequency distributions for a large number of survey questions that fill 15-20 pages—into a manageable, easily digested overview of results that afford a sort of dashboard display of several important facets of student engagement (p. 326). Simply put, the benchmarks are simple and organized descriptions of the results. Although the benchmarks

Planned Parenthood A Controversial Topic Sweeping The...

Planned Parenthood is a controversial topic sweeping the nation of America with political and moral issues. Every day one could come across a new article on it, stubble upon a news article in their local paper or even on their local news station. Planned Parenthood directly provides reproductive health services, is involved in teach young students about sexual education, contributes to research in reproductive technology, and interacts with legal and political efforts aimed at protecting and developing reproductive rights. Governmental funding is an enormous piece of the puzzle sparking mass debates and becoming a part of the center piece into the topic itself. The program has also been under suspicion of selling aborted babies and their body parts in the black market to make a profit, which in turn breaks many federal abortion laws and would immediately cause a cease to Planned Parenthoods future and present operations. In Texas (Texas being the first state in America to cancel Medicaid funding), Governor Abbot recently informed Planned Parenthood that the state is cutting off the organization from the state’s Medicaid program stated by Andy Sullivan in the article â€Å"Texas Tries To Stitch a Safety Net without Planned Parenthood†, as recently released undercover videos show evidence of violations. Another huge thing they have been under fire for is whether or not they are making a profit off of abortions, if they are making a profit off of abortions the government strongly

Acca F6 Free Essays

string(756) " debt recovery Lease rentals Advertising 7 8 RM000’s 27,800 \(11,200\) –––––––– 16,600 \(7,200\) –––––––– 9,400 –––––––– Profit before taxation Notes: \(1\) Remuneration includes: RM 114,000 400,000 Salaries of disabled employees Entertainment allowance to senior management \(2\) Contributions to approved schemes comprise: RM 276,000 112,000 –––––––– 388,000 –––––––– Employees Provident Fund Beauty Sdn Bhd scheme The company contributes 12% to the Employees Provident Fund for all employees and an additional 8% to the Beauty Sdn Bhd scheme in respect of the remuneration of RM1,000,000 and the entertainment allowance of RM400,000 paid to senior management executives\." Taxation (Malaysia) Monday 1 December 2008 Time allowed Reading and planning: Writing: 15 minutes 3 hours ALL FIVE questions are compulsory and MUST be attempted. Tax rates and allowances are on pages 2–3. Do NOT open this paper until instructed by the supervisor. We will write a custom essay sample on Acca F6 or any similar topic only for you Order Now During reading and planning time only the question paper may be annotated. You must NOT write in your answer booklet until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants Paper F6 (MYS) Fundamentals Level – Skills Module 8D–MYSTT Paper F6MYS SUPPLEMENTARY INSTRUCTIONS . 2. 3. Calculations and workings should be made to the nearest RM. All apportionments should be made to the nearest whole month. All workings should be shown. TAX RATES AND ALLOWANCES The following tax rates, allowances and values are to be used in answering the questions. Income tax rates Resident individual Chargeable income Band Cumulative RM RM 2,500 2,500 2,500 5,000 15,000 20,000 15,000 35,000 15,000 50,000 20,000 70,000 30,000 100,000 150,000 250,000 Excess Tax payable Rate Cumulative % RM 10 0 11 25 13 475 17 1,525 13 3,475 19 7,275 24 14,475 27 54,975 28 Resident company Paid up ordinary share cap ital First RM500,000 20% 26% RM2,500,000 or less More than RM2,500,000 Non-resident Company Individual Excess over RM500,000 26% 26% 26% 28% Personal deductions Self Self – additional if disabled Spouse Spouse – additional if disabled Child – basic rate Child – higher rate Disabled child Life insurance premiums and approved scheme contributions Medical expenses for parents Medical expenses for serious disease of self, spouse or child, including up to RM500 for medical examination Basic supporting equipment for self, spouse, child or parent if disabled Educational and medical insurance for self, spouse or child Study course fees for skills or qualifications Purchase of a personal computer Purchase of books, magazines etc for personal use Purchase of sports equipment Deposit for a child into the National Education Savings Scheme 2 maximum maximum RM 8,000 6,000 3,000 3,500 1,000 4,000 5,000 6,000 5,000 maximum maximum maximum maximum maximum maximum maximum maximum 5,000 5,000 3,000 5,000 3,000 1,000 300 3,000 8D–MYSTT Paper F6MYS Rebates Individual with chargeable income not exceeding RM35,000 Basic rate Rate for an individual entitled to a deduction for a spouse or a former wife RM 350 700 Value of benefits in kind Car and fuel scale Cost of car (when new) RM Up to 50,000 50,001 to 75,000 75,001 to 100,000 100,001 to 150,000 150,001 to 200,000 200,001 to 250,000 250,001 to 350,000 350,001 to 500,000 500,001 and above Prescribed annual value of private usage of car RM 1,200 2,400 3,600 5,000 7,000 9,000 15,000 21,250 25,000 Fuel per annum RM 600 900 1,200 1,500 1,800 2,100 2,400 2,700 3,000 The value of the car benefit equal to half the prescribed annual value (above) is taken if the car provided is more than five (5) years old, but the value of fuel provided remains unchanged. Household furnishings, apparatus and appliances RM per month Semi-furnished with furniture in the lounge, dining room, or bedroom 70 Semi-furnished with furniture as above plus air-conditioners, and/or curtains and carpets 140 Fully furnished premises 280 Domestic help 400 Gardener 300 Driver 600 Telephone (fixed or mobile): RM per annum 300 300 Hardware Bills Capital allowances Industrial buildings Plant and machinery – general Motor vehicles, heavy machinery Computers, information technology equipment and computer software Office equipment, furniture and fittings Initial Rate % 10 20 20 20 20 Annual Rate % 14 20 40 10 Sales tax and service tax rates Rate % 10 5 Sales tax Service tax 3 [P. T. O. 8D–MYSPA Paper F6MYS 8D–MYSAA Paper F6MYS ALL FIVE questions are compulsory and MUST be attempted 1 James and Carol are husband and wife. James is disabled. The income and expenses of James and Carol for the year ended 31 December 2008 are expected to be as follows: RM J ames Employment – Salary 35,000 Carol Partnership business – Statutory income Employment – Salary Travelling allowance 4,350 16,600 3,000 James incurred expenses as follows: Donation to an approved institution Contributions to Employees Provident Fund Medical examination for self Medical expenses for his father Fees for his part-time course in Islamic financing at a university in Kuala Lumpur, recognised by the Government Carol incurred expenses as follows: Contributions to Employees Provident Fund Medical expense on cancer treatment for herself Medical expenses for her mother Basic supporting equipment for her disabled father Travelling expenses incurred in the course of her work 2,600 3,850 400 1,300 1,100 2,156 2,700 900 3,600 4,000 Required: (a) Compute the couple’s tax payable for the year of assessment 2008 under joint assessment: (i) ssuming that James made the election; and (ii) assuming that Carol made the election. (12 marks) (12 marks) Notes: (1) You should use two columns, one each for (i) and (ii) above. (2) You should indicate, by using the word ‘nil’, any expense item that does not qualify for personal relief. (3) Marks will be awarded for the use of accurate technical terms to describe the figur es comprising the stages in the computation of chargeable income. (b) (i) Based on your tax computations in part (a), state which spouse should make the election for joint assessment and why. (1 mark) ii) Analyse, quantify and summarise the tax saving resulting from making the election you have specified in (i) above over the alternative election. (5 marks) (30 marks) 4 This is a blank page Question 2 begins on page 6 5 [P. T. O. 8D–MYSAB Paper F6MYS 2 Beauty Sdn Bhd, a resident company with a paid up ordinary share capital of RM2 million, is engaged in the manufacture of cosmetic products. The company’s profit and loss account for the year ended 31 October 2008 is as follows: Note RM000’s 1 2 3 4 4 5 6 2,300 388 461 700 7 (2) 164 618 (177) 66 2,675 –––––– Sales Cost of sales Gross profit Less: Remuneration Contributions to approved schemes Entertainment Royalty Penalty for late payment of withholding tax on royalty Gain on disposal of a van Repairs and maintenance Depreciation Bad debt recovery Lease rentals Advertising 7 8 RM000’s 27,800 (11,200) –––––––– 16,600 (7,200) –––––––– 9,400 –––––––– Profit before taxation Notes: (1) Remuneration includes: RM 114,000 400,000 Salaries of disabled employees Entertainment allowance to senior management (2) Contributions to approved schemes comprise: RM 276,000 112,000 –––––––– 388,000 –––––––– Employees Provident Fund Beauty Sdn Bhd scheme The company contributes 12% to the Employees Provident Fund for all employees and an additional 8% to the Beauty Sdn Bhd scheme in respect of the remuneration of RM1,000,000 and the entertainment allowance of RM400,000 paid to senior management executives. (3) Entertainment includes the cost of launching new products amounting to RM38,000. (4) A royalty amounting to RM630,000 net of the 10% withholding tax was paid to a non-resident on 15 September 2008, in respect of the new products. The amount of the withholding tax and the related penalty remain unpaid. (5) Gain on disposal of a van A van was disposed of in August 2008 for RM36,000. The van had been purchased in December 2005 for RM65,000. (6) Repairs and maintenance includes costs of renovation to the company’s office building amounting to RM58,000. The reason for this expenditure was to provide a safe workplace for disabled workers. (7) The bad debt recovery is in respect of a trade debt taken over from another company carrying on the same business, three years ago. (8) Lease rentals are in respect of a motor vehicle costing in excess of RM150,000. The lease rentals commenced on 1 December 2007 at RM6,000 per month for a period of 30 months. 8D–MYSAB Paper F6MYS (9) Other information (i) A sum of RM60,000 was incurred on alterations to the company’s factory building, in order to install general machinery costing RM340,000. (ii) A sum of RM810,000 was incurred on cutting the land in order to prepare a site to install heavy machinery costing RM190,000. (iii) For the year of assessment 2008, capital allowances for plant and machinery will amount to RM849,000 and industrial building allowances to RM295,000, excluding any allowances or adjustments attributable to the capital expenditure referred to in (i) and (ii) above. Required: (a) Compute the tax payable by Beauty Sdn Bhd for the year of assessment 2008. Note: your computation should start with the profit before taxation figure and follow the descriptions used in the notes to the profit and loss account, indicating ‘nil’ in the appropriate column for any item that does not require adjustment. (18 marks) (b) Explain your treatment of the items stated below: (i) (ii) (iii) (iv) (v) approved schemes (note 2); disposal of a van (note 5); renovations to the office building (note 6); lease rentals (note 8); and he expenditure incurred in respect of the heavy machinery and its installation (note 9 (ii)). (7 marks) (25 marks) 7 [P. T. O. 8D–MYSAC Paper F6MYS 3 Freshgreen Sdn Bhd is in the business of cultivating vegetables. The adjusted income of the company for the year ended 30 June 2008, before taking into account the following, amounted to RM563,000. The information given below relates to the business activities of the company dur ing the financial years 2007 and 2008: Date July 2006 July 2006 July 2006 September 2006 Expenditure Cost of land Construction of: – roads and bridges farm house for business (note 1) – living quarters for workers Cost of lorry (note 2) Cost of general machinery RM 350,000 34,000 38,000 72,000 64,000 87,000 Notes: (1) The farm is situated in a remote area, thus the buildings on the farm have no value other than for the working of the farm. (2) The lorry was bought under a hire purchase agreement. The company made an initial payment of RM18,000 in July 2006. The balance was paid over a period of 23 months at RM2,200 per month, inclusive of interest of RM200 per month. The instalment payments commenced on 1 August 2006. In July 2007 the company carried out planting of crops and incurred RM19,000 on clearing land and RM161,000 on fertiliser and seedlings. In January 2008 the company carried out replanting of crops and incurred the following expenses: RM 22,000 115,000 7,000 Clearing land Fertiliser and seedlings Labour In March 2008 Freshgreen Sdn Bhd disposed of the following assets on which agriculture allowance had been claimed in the previous years: Assets Store Living quarters for employees Date of construction 1 January 2005 6 August 2005 Cost RM 25,000 60,000 The store and the living quarters were disposed of for RM10,000 and RM35,000 respectively. Required: (a) Compute the agriculture allowance and capital allowance under Schedule 3, Income Tax Act, that can be claimed by Freshgreen Sdn Bhd for the year of assessment 2008. (10 marks) (b) Compute the statutory income of Freshgreen Sdn Bhd for the year of assessment 2008. (7 marks) (c) Compute the agriculture charge on the basis that Freshgreen Sdn Bhd made an election to spread the charge, under para 27, Schedule 3, Income Tax Act, clearly indicating the years of assessment affected. 3 marks) Note: the rates of agriculture allowance are as follows: Rate 50% 50% 50% 20% 10% Clearing and preparing land Planting of crops Construction of roads and bridges on a farm Construction of living quarters for workers Construction of buildings (20 marks) 8 8D–MYSAD Paper F6MYS 4 (a) (i) For the year of assessment 2008 Cik Lee has income from three sources: employment, business and the rental of property. Required: State, with explanations, the provisions of the law applicable to Cik Lee in respect of the payment of tax for the year of assessment 2008. (3 marks) ii) Encik Koon is expected to have the following income for the year of assessment 2008: RM 180,000 130,000 310,000 10,000 300,000 57,500 Statutory income from employment Statutory income from a partnership business Aggregate income Approved donations Total income Tax payable For the year of assessment 2008, in addition to the tax deducted from his remuneration under the Schedular Tax Deduction (STD) system, Encik Koon paid tax instalments amounting to RM12,000, as per his application to the Director General of Inland Revenue, to vary the amount of his payment. Required: Compute the penalty, if any, resulting from the application by Encik Koon to vary the instalment amounts. (6 marks) (b) Encik Smith is employed as a service director of a company and his salary is RM180,000 per annum. Encik Smith is provided with unfurnished living accommodation for which the company pays rent amounting to RM60,000 per annum. Encik Smith is not provided with a company car but he has been given the option of: (i) a driver provided by the company; or (ii) the reimbursement of the driver’s salary amounting to RM15,600 per annum. Required: State, with explanations and supporting calculations, which of the above options Encik Smith should choose from a tax perspective. (6 marks) (15 marks) 9 [P. T. O. 8D–MYSAA Paper F6MYS 5 (a) Chongdart Sdn Bhd is a licensed manufacturer in the business of making computer tables. The company’s records for the period from 1 July to 31 August 2008 show the following: Sale of 1,200 tables at RM40 each excluding sales tax, of which 900 were sold to customers in Malaysia and 300 were exported to China. Purchase of the following raw materials and component parts: Castors for table legs including sales tax Locks for drawers, imported from Thailand Rollers for pull-out shelf and drawers, purchased from Heng Sdn Bhd, a licensed manufacturer Paint for painted finish undertaken by a subcontractor RM 3,000 2,300 6,400 5,100 None of the above items are exempt from sales tax. Chongdart Sdn Bhd obtained the approval of the Director General of Customs and Excise for the import of the locks from Thailand and the purchase of the rollers from Heng Sdn Bhd. The subcontractor was exempt from licensing in view of the fact that its annual sales turnover does not exceed RM20,000. The appropriate rate of refund under the credit system is 8%. Required: State the particulars which Chongdart Sdn Bhd must disclose in the sales tax return, Form CJP No. 1, for the taxable period 1 July to 31 August 2008, together with the due date of payment of the tax to the Director General of Customs and Excise. (5 marks) (b) AB Sdn Bhd, a firm of licensed surveyors, issued an invoice to Buildup Sdn Bhd, on 4 March 2007, for surveying work amounting to RM15,000, disbursements amounting to RM950 and the service tax payable. In April 2007 Buildup Sdn Bhd paid a sum of RM10,400 for the full amount of the disbursements and 60% of the fees, including the service tax thereon. The balance outstanding was written off as a bad debt by AB Sdn Bhd in November 2008, when Buildup Sdn Bhd went into compulsory liquidation. Required: (i) State the amount of the service tax payable by AB Sdn Bhd in respect of the above invoice, together with the due date(s) for payment of the tax to the Director General of Customs and Excise. (3 marks) (ii) Compute the amount of the service tax that AB Sdn Bhd can recover from the Director General of Customs and Excise in due course, in respect of the bad debt written off. (2 marks) (10 marks) End of Question Paper 10 How to cite Acca F6, Papers

The Supreme Court Of The United States Essays -

The Supreme Court of the United States The Supreme Court of the United States is the highest court of the judic ial branch of the United States government. Many of the cases that make it to the supreme court are based on rights set forth by the Bill of Rights. The Bil l of Rights is comprised of the first ten amendments to the United States Consti tution, and is what this nation was founded upon. The first of these amendment s deals with freedoms given to the people, one of these freedoms being Freedom o f the Press. This freedom gives organizations the right to print and publish what they want without being told what they can and can't publish by the governm ent. There are of course restrictions to this such as "prior restraint" which i s the government's right to censor material beforehand that it does not want pub lished, because it would compromise national security (Bender, 136). Prior rest raint was found unconstitutional in the Near v. Minnesota case of 1931. In this case the court ruled that an injunction to stop publication of a newspaper with objectionable material was an example of prior restraint and therefore unconsti tutional (Bender, 136). This became known as the due process clause of the 14th amendment to the constitution. Another part of Freedom of the Press is the rig ht for people to be able to read books, and not have books removed from a public place because certain people feel they are inappropriate (Cantwell, 34). There are two cases that clearly show these two points, and how the Supr eme Court used its power to solve them. One of these cases is New York Times Co mpany v. United States in 1971 which is also k This case shows how the Supreme Court used its position as the top court to rul e against the United States executive branch (Bender, 137). Another case is Boa rd of Education, Island Trees School District v. Pico in 1982. This case had to do with book censorship in a public high school library by the school board of that school (Gold, 17). The Supreme Court has had many cases dealing with free speech, and how t he government has tried to prevent the people from seeing certain pieces of info rmation. One such example of the Supreme Court dealing was the New York Times v . United States case which took place in 1971. This case was brought up by the United States after top secret documents from the Pentagon, known as the Pentago n Papers, were leaked to the New York Times and Washington Post (Bender, 132). These documents contained information about the military presence in Vietnam tha t the U.S. government felt was a risk to national security if known by its enemi es, and therefore only 15 copies of these documents were produced. Daniel Ellsb erg, was a high level Pentagon researcher who had legal access to the documents because he was involved in compiling and editing the Pentagon Papers. Ellsberg made a photocopy of these documents and gave them to Neil Sheehan of the New Yor k Times. Once the Times had these papers, they set a team of reporters to write articles about the U.S. involvement in Vietnam based on the information contain ed in the documents. A short time later, the same Daniel Ellsberg gave parts of the Pentagon Papers to the Washington Post, and that paper wrote articles about nown as the Pentagon Papers case. The federal government objected to the publication in daily newspapers o f these documents which it had deemed top secret. The government claimed that d istribution of the material in the Pentagon Papers would be damaging to the nati onal security of the United States and to its soldiers in Vietnam. Therefore th e government brought legal action against the New York Times and the Washington Post to stop them from publishing articles about this sensitive material (ACLU). Representatives of the Times said the federal government's attempt to st op the publication of these articles about the Pentagon Papers was an example of prior restraint. The Times contended that this would be a violation of freedom of the press, which is guaranteed in the first Amendment. The federal governme nt's side of the argument was that the publication of this top secret informatio n would put the lives of soldiers in danger,