Blue Ocean Strategy Essay

Organizations are continually endeavoring to be the preferred contenders over their rivals. Various hypotheses have been tossed out to see which the best one would be. The Blue Ocean Strategy hypothesis says that organizations would be better searching for manners by which they contend with themselves and there's nothing more to it. W. Chan Kim and Renee Mauborgne composed a book called â€Å"Blue Ocean Strategy†. There is a term called Red Ocean which comprises of organizations are violently battling against one another for their place in the particular commercial center. These two creators at that point thought of the possibility of the Blue Ocean Strategy where associations can figure out how to function in the commercial center that isn’t bloodied by the opposition and is liberated from contenders. The Blue Ocean Strategy is based where an investigation of 150 vital moves crossing more than 30 unique ventures. In the book, the writers contend that driving organizations will succeed not by doing combating contenders, yet by consistently making â€Å"blue oceans† of perceived market space ready for development. The system is the concurrent quest for separation and minimal effort, with the hypothesis behind it not to out-play out the opposition in the current business, however to make new market space or a â€Å"blue ocean,† consequently making the opposition inconsequential. Toyota Motor Corporation has moved from being a procedure development to turning into an item trend-setter gratitude to its Value Innovation Strategy. Worth Innovation is the concurrent quest for separation and ease, making a jump in an incentive for the two purchasers and the organization. Since incentive to purchasers originates from the offering’s utility less its cost, and in light of the fact that incentive to the organization is created from the offering’s value short its cost, esteem development is accomplished just when the entire arrangement of utility, cost, and cost is adjusted. A Red Ocean Strategy is a technique which is intends to battle and beat theâ competition. For this situation Toyota would primarily be concentrating on their rivals and what their rivals are doing and how their organization would have the option to be first in that particular vehicle industry. A Red Ocean Strategy at last prompts an association deciding to tail one of two techniques †separation or ease. Whichever is picked the association must adjust all exercises to one of these key headings. Organizations attempt to outflank their opponents to snatch a more noteworthy portion of existing interest, as a rule through minimal changes in offering level and cost. As the market space becomes busy, possibilities for benefits and development are decreased. Items become wares, and merciless rivalry turns the red sea ridiculous. Regardless of what choice an organization makes there will in any case be rivalry for business. Presently a day regardless of what industry you are in there will consistently be solid rivalry. For the business that I am in there so much rivalry thus numerous organizations that do something very similar. Despite the fact that we obviously need all the business that simply doesn't occur. Despite the fact that our industry is so huge everybody knows each other where we can co-market and help each other out. An old buddy of mine is a rival of my organization, he has been in the business route longer than I have and he revealed to me that he couldn't imagine anything better than to get me out. Something that he let me know was I will assist and there will consistently be protection specialists that will utilize various individuals yet as long as we remain on the pivot list then it is all acceptable. It is significant for me to pick up the connections and truly keep my names and face out there that way customers will know me and in the long run I can receive a great job in return. On the off chance that you remain serious and not chomp the heads off of your rivals you ought to be alright that way everything remains clean and not chaotic.

Discussion Question Assignment Example | Topics and Well Written Essays - 250 words - 7

Conversation Question - Assignment Example It should concentrate on natural imperatives from a methodology of cross-media. Natural Protection Agency should fire up a nearby administration framework which will should have the option to manage the issues of traverse the zones that are influenced. Congress should develop and furthermore subsidize a self-sufficient authority of data on condition or information which will be fringe to the Environmental Protection Agency which will audit the ecological state and furthermore give a significant understanding into the media projects of Environmental Protection Agency. (EPA, 2012) The present arrangements of Environmental Protection Agency ought to be assessed too, for the most part the strategies concerning the logical utilization as it is a basic issue for the organization. Ecological Protection Agency ought to likewise consider the enlistment of a â€Å"czar† of science which will be a further ramifications to the hierarchical structure of Environmental Protection Agency with the goal that the unwavering quality upon science will be improved.

How to Use Abstract Samples in Your Persuasive Essay

How to Use Abstract Samples in Your Persuasive EssayWhen writing persuasive essays, the use of abstract samples can be extremely beneficial. Abstract samples are sentences that, in relation to the main argument of the essay, tend to speak to the reader about what the essay is trying to say. Using an abstract sample is a powerful way to show the reader something that they haven't experienced. Most persuasive writers who try to use the examples in their essays will agree that it is one of the most important parts of the essay.So how can you use abstract samples in your persuasive essay? There are many different ways to use them, but we are going to focus on three main ways. One is to show that something is possible while another two show that something is not.An easy example is this: 'Ten years ago I decided to move to a new country. I had been living in the United States for quite some time and had always considered myself bilingual. However, after applying for jobs in France and Cana da, I found myself working full-time in the English language. It wasn't that I didn't want to learn French; it was just that I really couldn't think of a reason to do so. So I decided to move.'This could be used as part of a persuasive essay. It doesn't prove anything, because it is only showing the reader that something can happen. It also doesn't show something that is impossible, because no one has ever done it before. Of course, this isn't always the case because it would be very unlikely for anyone to make this decision ten years ago.The second example used with abstract samples is to show that something is possible while it's still possible. You might use this in a sales pitch. Let's say you want to buy a car, and you have been waiting for two weeks to make the purchase. You have been told by the salesman that all cars are going to be on backorder, but there is a dealer closer to you that is selling a brand new car every day that he will deliver to you in two days.When making this type of argument, you have to be very careful to present it in a very opinionated way. Don't show the readers that you believe in something very strongly. They may be suspicious of you and think that you have a hidden agenda in order to sell your product.The third example is to use it in a more objective way. An example is: 'We all know that reality TV shows are a huge business. They create a great deal of money for the show's producers and advertisers, and that money goes back into making more reality shows. Unfortunately, they also take away from the real people who actually make these shows great by bringing them out every year.'Those are the three examples of an easy persuasive essay. Although it is not the most interesting essay to read, it does show you the three ways to use abstract samples. Be sure to use them when you're writing your persuasive essay.

Federal Bureau Of Investigation And Its Legal Implications

Federal Bureau of Investigation takes all cases of alleged terrorist activity seriously, and they thoroughly investigate each case. According to Roth (2014), instead of seeking solely to identify individuals who are actively engaged in criminal conduct, now agents also have deliberately sought to identify individuals who might be willing to aid acts of terrorism, even if they are not currently involved in such activities (p. 981). The vagueness of the term willing and its legal implications can hardly be exaggerated. Law enforcement professionals from the Federal Bureau of Investigation have developed sophisticated mechanisms to obtain valid evidence that a person or a group of people has the intention to act as terrorists. The use of confidential informants has become a gold standard in investigating these cases, but not all law enforcement professionals can meet the legal requirements and avoid the risks of entrapment. It is important, however, to ensure that your confidential inf ormant has been thoroughly vetted so that their actions and integrity regarding the case cannot be called into questions and allegations validated regarding the evidence obtained as a result of their involvement. Recently, the case of the Inland Empire men accused of organizing a terrorist plot has become highlighted news in the United States (Hansen, 2014). For months, the Federal Bureau of Investigation was monitoring their activities with the active participation of a confidentialShow MoreRelatedGovernmental Agencies and Terrorism640 Words   |  3 Pagescountry† and terrorist groups as, â€Å"any group that practices, or has significant subgroups that practice, international terrorism† (n.d., para. 6). These add-ons highlight the scope of the organization. Unlike the FBI’s definition that has heaver legal implications or the State departments which is used for political purposes, the CIA uses its definition to focus its operations. Terrorism is a global reality with no end in sight and unfortunately terrorist organizations are mostly uninterested in politicalRead MoreIdentification And Punishment For Mishandling Top Secret Information1237 Words   |  5 Pagesto avoid legal and political implications that arise as a result of exposure of such information to unlawful use. Federal statutes are explicit that those tasked with handling classified information should not have any unauthorized access or disclosure. The law spells the implications that arise in a case of these violations (ODNI 2). However, it is important for us to understand what is meant by top secret information, how to identify if it has been mishandled, and the legal implications or punishmentsRead MoreCrime and Forensic Psychology1117 Words   |  5 Pagesdifferences between criminologists, criminalists, and forensic psychologists and their respective areas of study. * Discuss the differences between white-collar crime and blue-collar crime. Which types of crime are measured by the Federal Bureau of Investigation (FBI) in the Uniform Crime Reports? Which of the two (blue-collar  or white-collar crime) are focused on heavily in popular culture through the media? * ------------------------------------------------- What is the difference betweenRead MoreThe Concept Of Data Security1630 Words   |  7 Pagesfrom prying eyes. However, there have been some cases as to where security did not work. In this paper, I will examine the reasons Apple should stick to their guns and not aid the Federal Bureau of Investigations. Discussion and analysis Background Nevertheless the issue started when the Federal Bureau of Investigations contacted Apple for some important data off Syed Rizwan Farook mobile phone. The FBI was looking for evidence, so they wanted to take a closer look at his cell phone records. OrdinarilyRead MoreThe Concept Of Data Security1601 Words   |  7 Pagesareas of success in keeping data away from prying eyes. However, there have been some cases as to where security did not work. In this paper, I will examine the case between Apple and the Federal Bureau of Investigations. Discussion and analysis Background The issue started when Federal Bureau of Investigations contacted Apple for some important data off Syed Rizwan Farook mobile phone. The FBI was looking for evidence, so they wanted to take a closer look at his cell phone records as well. HoweverRead MoreThe Federal Bureau Of Investigation921 Words   |  4 Pagesthe United States government, specifically the Federal Bureau of Investigation was in a dispute with the technology company Apple. The FBI seized the iPhone of Syed Farook who along with his wife Tasfeen Malik killed 14 people and injured 22. Farook and his wife were then killed in a shootout with the police. However, the FBI could not bypass the security code that Farook placed on his phone, and access information within the device. Therefore, the bureau requested that Apple create a backdoor whichRead MoreUnderstanding A Data Breach?1111 Words   |  5 Pagesdistribute exploits within web code.† (Rajagopal, 2013) The Federal Bureau of Investigation states several common ways IT professionals protect against browser vulnerabilities. These include using a firewall, installing and updating Antivirus and Antispyware software, and simply watching what you download. â€Å"Carelessly downloading e-mail attachments can circumvent even the most vigilant anti-virus software.† (Federal Bureau of Investigation, 2014) Rajagopal takes these basic endpoint security theoriesRead MoreChanging Trends in Sexual Orientation1568 Words   |  7 Pagesupward trends in homosexual population. In conclusion, homosexual population has indeed grown. This observed growth is fueled by social influences and the greater fraction of homosexual population that has came out of the closets. Impacts and Implications Encouraged by the fact that their number has increased tremendously and modern societies are more receptive towards homosexuals, they are now more eager to exterminate some of the prejudices against them. This had leads to the elimination of homosexualityRead MoreThe Cost Of Medicare And Reduce Its Proportion Of The Federal Budget1332 Words   |  6 PagesSeveral suggestions have been proposed to cut the cost of Medicare and reduce its proportion of the federal budget. These include; a) The introduction of voucher system that would enable for the more privatization in the offering of insurance policies for Medicare. b) Increasing the Medicare revenues by raising the payroll taxes that are charged on the beneficiaries. Unhealthy lifestyle choices like smoking also need to be penalized by Medicare so as to reduce the many claims related to such habitsRead MoreFinancial Managerial Accounting Essay1315 Words   |  6 Pagesdoctor due to the high gas prices. Using various strategies, such as looking into ways to connect with public transportation to deal with this problem and gain a greater patient clientele. Along with transportation and money issues there might also be legal issue that we have to take into consideration. Also finding ways to either merge with other healthcare organizations to help generate revenue would be a good idea in helping run this hospital. Introduction Strategic planning and capital planning

Juvenile Justice Of Biological And Biosocial Theories

What are the implications for juvenile justice of biological and biosocial theories? Juvenile Justice For countless years researchers have tried to inform the Justice system of the reasons behind some of the delinquencies that have been vetted out on others as a result of the homes in which they are from. It has been difficult to explain however the specific implications as a result of the biological influence such as the genetic makeup of the child. The biological factors as well as the biosocial factor according to some theorists have been proven to influence criminal behaviors in the children. It is therefore as a result that this author, has set out to investigate the implications that biological and biosocial theories have on the juvenile justice system. The Biological and Biosocial theories Implications for Juvenile Justice System Biological and biosocial theories are a combination of theories which suggest that the juvenile is made up both the biological and the social implication of the child’ environment. The fundamentals of this theory emphasis that a child behavior is largely determine by the biological make-up; which is the genetics and the environment in which the child is being influence. A study was done in order to understand the implication for the juvenile justice based upon the biological and biosocial make up of the juvenile. Result presented from Raine et al. Shows that ninety-five delinquents were examined and the record shows that the delinquentsShow MoreRelatedIntroduction: There are many theories that attempt to explain the phenomenon of juvenile1000 Words   |  4 PagesIntroduction: There are many theories that attempt to explain the phenomenon of juvenile delinquency and the factors that cause it. There is, and has been, a great amount of young people who engage in delinquent behavior throughout the nation and worldwide. What exactly is the catalyst that incites these young people to commit crime and stray from the ethical norm established in society? Are all youth susceptible to the temptation of deviant behavior or is it just some? Theories suggest different possibleRead MoreTaking a Look at Biological Criminology1240 Words   |  5 PagesBiological criminology began many years ago along with the scientist Cesare Lombroso. He believed that criminals are born, not made. A â€Å"born criminal†, is a â€Å"defective individual†, whom has natural or instinctive tendencies towards low types of social life. (Biosocial and Psychological Theories, Feb. 11, 2014) Biological criminology believes criminals are genetically determined but face major shortco mings for being â€Å"simplistic, untestable, illogical, and often ideological† (Biosocial and PsychologicalRead MoreDeterrence And Rational Choice : The Criminal Justice System And Crime Prevention1196 Words   |  5 PagesI say wiser theory to follow when it comes to the criminal justice system and crime prevention. Using extreme capacitation (Deterrence) can be an effective punishment for many in our society, however, there will still be a small portion of our society that will still commit crimes. The majority of the society would use good-ole common sense (Rational Choice) and not commit crimes in the first place. DISCUSSION: Deterrence and Rational Choice are two theories that our criminal justice system hasRead MoreThe Criminal Justice System And Crime Prevention970 Words   |  4 PagesI say wiser theory to follow when it comes to the criminal justice system and crime prevention. Using extreme capacitation (Deterrence) can be an effective punishment for many in our society, however, there will still be a small portion of our society that will still commit crimes. The majority of the society would use good-ole common sense (Rational Choice) and not commit crimes in the first place. DISCUSSION: Deterrence and Rational Choice are two theories that our criminal justice system haveRead More Getting Behind the Punch: The Knock Out Game Essay1367 Words   |  6 Pagesalong with different criminological theories and finally policies that could be applied for punishment and prevention crime control measures. As mentioned earlier, most cases are not economically motivated which rules out conflict theory since that ideology is associated with perpetrators who believe in class conflict, and using any means to obtain monetary or social power within a divided society. On side note, the trend and cases discussed, Social Learning theory appears to be a universal motivationRead MoreEssay on Criminological Theories13456 Words   |  54 PagesStudent Study Guide for Ronald L. Akers and Christine S. Sellers’ Criminological Theories: Introduction, Evaluation, and Applications Fourth Edition Prepared by Eric See Youngstown State University Roxbury Publishing Company Los Angeles, California 1 Student Study Guide by Eric See for Criminological Theories: Introduction, Evaluation, and Application , 4th Edition by Ronald L. Akers and Christine S. Sellers Copyright  © 2004 Roxbury Publishing Company, Los Angeles, CaliforniaRead MoreThe Problem Of Aggression And Violence2205 Words   |  9 Pagesparticular outcome (2001).There are an innumerable amount of studies to explain why aggression and violence occur, which are ranged from social and biosocial explanations as seen by the frustration and aggression theory (Dollard, 1939), the excitement transfer theory (Zillman, 1979), and the social learning theory (Bandura, 1961). Also ranged from biological theories, such as, psychodynamic (Freud, 1920), evolutionary (Buss, 1990), and ethological (Lorenz, 1966). Aggression has many forms, from social, verbal

Nvq 3 Health and Social Care Unit 2 Essay - 906 Words

Pia George NVQ Health and Social Care Unit 2: Engage in Personal Development in Health and Social Care Settings 1.1 1.2 My job requires that I am personally responsible to uphold the statement of values in all areas of my work. I have to provide emotional and educational support and demonstrate a caring attitude towards others which is based on respect dignity and equality. I plan organise and implement activities within my service, following risk assessments. I, as with any member of staff am involved in the planning and delivering of learning programmes which support personal and behavioural change, with direction and support from my senior. I maintain communication with other members of staff regarding individuals, sharing†¦show more content†¦2.3 We all have our own values, how important we think something is. E.g. honesty, and how important people think it is - very important, quite important, not important. Belief systems, religious beliefs, cultural norms etc, and experiences, our background and upbringing, events that affect the way we think. Not everyone sees things as we do and we might not agree with others. However, when working with people whose beliefs differ from our own, we must feel that our beliefs and values are being respected in order to reciprocate. Honesty is something I value in another person, and I have struggled with service users who haven’t been honest about something. I have tried hard to understand the reasons why someone would not be honest with me. Usually after I have spoken to another member of staff, and heard their input and theories I can begin to see why and move on from the incident. 3.1 4.1 My Senior - She helps me by answering any concerns I have about work. We have regular supervisions, where we set targets and goals for the coming month and sometimes beyond, these are reviewed at the following supervision. Our Head of Service comes in to speak to me about my role. She will advise and support me with my performance andShow MoreRelatedUnit 2 Assignment P2 P3 M11036 Words   |  5 Pagesï » ¿BTEC Level 3 90 Credit Diploma in Health Social Care Student Name: Date Submitted: Unit: 2.2 Equality, diversity and rights in health and social care I certify that the attached work is original and my own: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Student Signature Assessment Title: Concepts and discriminatory and discriminatory practices Lecturer: Nicky Edwards, Patricia Britto Issue Date: w/c 6th October 2014 Hand in date: 24th October 2014 Criteria 1st Referral Hand in DateRead MoreUnit 1 Err 2011683 Words   |  9 Pagesï » ¿Unit 201- Outcome 1 Aspects of Employment - Dismissal, redundancy, retirement and TUPE - Breaches of contract - Health and Safety - Maternity / Paternity leave - Holidays, sickness and compassionate leave - Discrimination and bullying in work place - Removal of barriers for disabled people - Data Protection - Discrimination during recruitment process - Equality within the workplace, for example, working hours, pay, benefits - How you are managed in the work place - Entitlement to career developmentRead MorePersonal Statement for Senior Supprt Worker Essay757 Words   |  4 Pagesvarious social care settings for over 5 years from which I gained a broad knowledge in providing professional support to service users to enable and promote independent living and fulfilment. I am a conscientious worker and a credible team player with high degree of flexibility towards performance of my work. In the course of seeking both personal and professional development I have pursued and achieved several trainings and qualifications which include NVQ level 2 amp; 3 in Health and Social CareRead MoreINDIVIDUAL RIGHTS TO SERVICE USERS Essay971 Words   |  4 Pagesbrief – BTEC (NQF) Assignment title Individual Rights in Health and Social Care Assessor Tracey Simpson Date issued 16/09/14 Hand in deadline Duration (approx) 6 hours Qualification covered BTEC First Diploma in Health and Social Care Units covered Unit 8: Individual Rights in Health and Social Care Learning aims covered Learning Aim A: Investigate the rights of individuals using health and social care services Learning Aim B: Examine the responsibilities of employersRead MorePersonal Development Qcf Level 2 or 3 Health and Social Care Guidance Notes966 Words   |  4 Pagesaccount qcf health and social care level 2 or 3 unit 2 personal development study aid or guidance notes A Reflective account, which addresses the subject of personal development, within the role of a social care worker. You could use this learning resource as a guidance/reference aid, in producing your own reflective account. This explains understanding of your personal development, training, and support available within your role. EXAMPLE REFLECTIVE ACCOUNT I have been employed as care workerRead Morehealth science937 Words   |  4 Pages Health professionals require good communication skills in order to carry out their roles effectively. It is therefore important for those embarking on a career in health and social care that they gain knowledge and understanding of skills involved in communication. This unit will develop and enhance communication and interpersonal skills, and will consider communication theories. On completion of this unit a learner should: UnderstandRead MorePersonal Development Qcf Level 2 or 3 Health and Social Care Guidance Notes958 Words   |  4 Pagesaccount qcf health and social care level 2 or 3 unit 2 personal development study aid or guidance notes A Reflective account, which addresses the subject of personal development, within the role of a social care worker. You could use this learning resource as a guidance/reference aid, in producing your own reflective account. This explains understanding of your personal development, training, and support available within your role. EXAMPLE REFLECTIVE ACCOUNT I have been employed as care worker withRead MoreDiploma Q Essay3165 Words   |  13 PagesBTEC Apprenticeship Assessment Workbook Level 2 Health Social Care 1 1. THE APPRENTICESHIP AND YOUR ROLE In this induction section you will show that you understand the employer/employee relationship and what someone who works in the health and social care sector is required to do. The Workbook will help you to show that you follow agreed ways of working. KNOWLEDGE AND UNDERSTANDING Task 1 WorkSkills: Unit 1: 1.1, 1.2 Task 1a Complete the spider diagram below to show that you understandRead MoreExplain key influences on personal learning processes of individuals4164 Words   |  17 PagesUnit 6: Personal and Professional Development in Health and Social Care Unit code: D/600/8958 QCF Level 3: BTEC Nationals Credit value: 20 Guided learning hours: 120 Aim and purpose This unit aims to enable learners to understand the learning process and to give them the skills they need to plan for, monitor and reflect on their professional development. Learners will then be able to investigate and gain an understanding of health or social care provision. Learners mustRead MoreUnit 2 –Principles of Personal Development in Adult Social Care Settings.1473 Words   |  6 PagesLEVEL 2 – CERTIFICATE IN PREPARING TO WORK IN ADULT SOCIAL CARE UNIT 2 –Principles of personal development in adult social care settings. OUTCOME 1 Understand what is required for good practice in adult social care roles. 1.1 Identify standards that influence the way adult social care job roles are carried out. Below is a list of some of the legislations that are relevant to adult social care. These make up ‘standards’ to follow for good practice. * Care Standards Act 2000

Tax Treatment of Executor Commission †Free Samples to Students

Question: Discuss about the Tax Treatment of Executor Commission. Answer: Introduction: In this case, Johanna has received gift worth $5230 from her parent on behalf of her daughter. She has also received $2000 for opening bank account where her parents contributed $50 per week for the education of Chloe. However, the bank account is in the name of Johanna. Therefore, the issue in here is to ascertain whether the amount and gift received by Johanna from her parent on behalf of her daughter Chloe is taxable in the hands of Johanna. The Income Tax Assessment Act 1997 in section 4-15 states that taxable income of a taxpayer is calculated by subtracting allowable deduction from the assessable income. The act classifies the assessable income as Ordinary income and statutory income[1]. The section 6-5 of the Income Tax Assessment Act 1997 provides that income that is considered ordinary in the general concept should be included in the assessable income as an ordinary income. The section 6-10 of the Income Tax Assessment Act 1997 provides that income other than ordinary income should be included in the assessable income as statutory income[2]. However, amount received does not automatically becomes taxable as the income that is not included in the ordinary or statutory income is not part of assessable income as per section 6-15 of the Income tax Assessment Act 1997. There are three types of amount that are not taxable they are exempt income(section 6-20 of the ITAA 1997), non-assessable nonexempt income (6-23 of the ITAA 1997) and other amounts that are not taxable[3]. The gift that are small in amount and are not related to business activity is not an assessable income so it is not taxable. In addition to this contribution made for education of child is an also a gift that is not related to business activity hence it is not taxable[4]. However, the Taxation Determination 2017/11 in Para 2 provides that for the income tax purpose interest amount received from bank account is taxable in the hands of the person who owns the money in the bank account beneficially. The Para 5 of the TD 2017/11 provides that if the parent maintains a savings bank account on behalf of the child then it is taxable in the hands of the parent[5]. However if the commissioner is satisfied that the beneficially owned by the child then it is taxable in the hands of the child. In this case, it can be said that the gifts of gold bracelet and contribution for education received from parent on behalf of the Chloe will not be taxable, as the gift is not related to business activity. However, the interest income that is received from the saving account of Chloe will be taxable in the hands of Johanna as the account is in her name and if the commissioner is not satisfied that the child beneficially owns the amount. In this case, Suka is engaged in business in number of city and purchases wide range of goods from the suppliers. The suppliers provides various offers and incentives to him like ticket to the Melbourne Grand Prix and the Australian Tennis. One of the suppliers also provided Chloe a free return trip from New Zealand. This are examples of gifts and incentives received by Suka from the suppliers. The issue here is to identify whether the gifts and incentives provided are taxable. In order to start assessing the tax position of a person it is important to determine whether the money that have been earned is subject to tax under the Income Tax Assessment Act 1997. The ITAA 1997 provides that for a resident income derived from business or employment activity is taxable. In the business, activity gifts or discounts are often received from the suppliers in order to promote their business. It can be seen that ordinarily gifts are exempted from tax. However, if the gift is received as a part of business activity or in relation to income earning activity as an employer or contractor then it should be taxable[6]. In the current case, Suka has received the gifts or incentives from the suppliers. Therefore, the gifts received is part of the business related activity.Hence,the amount of gift received from suppliersare not exempted and should be included in the assessable for the purpose of tax. In this case, Bin is planning to settle in Australia. He brought his family and sent children to school that is nearby to the shop and resident. He then flew back to Honk Kong for settling the matters and has not returned until July. The issue here is to ascertain the residential status for the purpose of tax. The section 995-1 of the Income Tax Assessment Act 1936 provides that Australian Resident is a person who is resident of Australia for the purpose of tax. The section 6-1 of the Income Tax Assessment Act 1936 explains the term resident or resident of Australia for person other than a company. The Para 32 of the Taxation Ruling 98/17 states that from the definition four tests is obtained to determine the residential status of an individual. These are: Test of Residency; Test of Domicile; 183 days test and Test based on superannuation ; The residency test is called the primary test for tax residency. If the individual is a resident of Australia then the generally individual is also a resident for the purpose of tax. The individual not satisfying the residency test is required to determine the residential status by performing three statutory test[7]. The individual satisfying any one of the statutory test will be considered as resident. In the domicile test, is states that if an individual has a permanent place of abode in Australia then the person is considered as resident for the purpose of tax. In case of 183 days test an individual is regarded as resident for the purpose of tax if the individual is residing in Australia for 183 days or more. The superannuation test is there to ensure that government employee that are posted overseas are treated as resident for the tax purpose[8]. In this case. Bin is from Hong Kong so he is not a tax resident according to the residency test. That means his residential status will be determined by conducting the statutory test. Bin does not have a place of abode permanently in Australia so he is not a resident for the purpose of tax as per the domicile test. In this case, he has entered Australia in January and left in March. It is assumed that he has entered at the first day of January. It is further assumed Bin has left Australia in the last day of March. The calculation shows that he has resided in Australia for 90 days. Therefore, he has satisfied the 183 days and he will be regarded as resident of Australia for the purpose of tax. Reference Chang, Jeffrey. "Foreign resident CGT withholding."Taxation in Australia50, no. 11 (2016): 664. King, Darwin, and Carl Case. "AN INTERNATIONAL INDIVIDUAL INCOME TAX COMPARSION: THE UNITED STATES, AUSTRALIA, AND UNITED KINGDOM."Business Studies Journal7, no. 2 (2015). Peiros, Katerina, and Christine Smyth. "Successful succession: Tax treatment of executor's commission."Taxation in Australia51, no. 7 (2017): 394. Silver, Natalie S. "Beyond the water's edge: Re-thinking the tax treatment of Australian cross-border donations." PhD diss., Queensland University of Technology, 2016. Silver, Natalie, Myles McGregor-Lowndes, and Julie-Anne Tarr. "Delineating the fiscal borders of Australia's non-profit tax concessions." (2017). Silver, Natalie, Myles McGregor-Lowndes, and Julie-Anne Tarr. "Should tax incentives for charitable giving stop at Australia's borders?." (2017). Smith, Fiona, Kate Smillie, James Fitzsimons, Bruce Lindsay, Gary Wells, Victoria Marles, Jane Hutchinson, Ben OHara, Tom Perrigo, and Ian Atkinson. "Reforms required to the Australian tax system to improve biodiversity conservation on private land."Environmental and planning law journal33, no. 5 (2016): 443-450. Warren, Neil. "e?filing and compliance risk: evidence from Australian personal income tax deductions." (2016).