Life Styles †Leadership and Organizational Free Essays

Ways of life Inventoryâ †Leadership and Organizational Behavior Professor Carr Nov fifth, 2011 My essential individual speculation styles as demonstrated in my circumplex seem to be: Affiliative, Achievement, and Self-Actualizing. For each of the 3 of these, I set in the 90th percentile. My reinforcement style is stickler in which I scored at the 69th percentile. We will compose a custom exposition test on Ways of life †Leadership and Organizational or then again any comparative theme just for you Request Now Both work and throughout everyday life, I believe I am solid with regards to responsibility and to making and continuing fulfilling connections. This would clarify my high score in the affiliative style. I would state that I will in general keep up positive associations with atleast 90-95% of those whom I work with and furthermore those outside of work. In spite of the fact that the portrayal is very precise in that collaboration and participation are imperative to me, I feel that there are times that I simply need to pull away from individuals so as to get my work achieved. In working in the quality affirmation and testing division, my high score in accomplishment hits the imprint. I will in general be excellent arranged or exceptionally testing ventures/errands. I don’t take no for an answer and I don’t quit until I discover an answer. I never put a top of what I can do nor what I can accomplish. I am typically serious and for the most part should be the BEST in all things. One significant part of the accomplishment style is that I comprehend the advantages of giving and requesting fair input. Everybody needs a fair on their exhibition a couple of times each year. Its significant that we are available to getting both positive and negative input. It is similarly as essential to help other people and to give ideal input too. Notwithstanding accomplishment, stickler likewise bodes well because of my experience. It is critical that when I approve something as tried and prepared for creation, there are no mix-ups and that I’ve got ready for each conceivable circumstance and tried it. Inside and outside of work, I believe I am independent. I understand that everybody has their own degree of reliance, regardless of whether it be on their director/leader or their mate/accomplice. I am available to differing styles and characters. I infrequently get pushed or overpowered nor do I will in general get crashed when negative circumstances emerge. I totally concur with all the descriptors used to depict a self-completing individual. Inside the forceful/protective styles bit of the circiumplex, I rec’d a high score in fussbudget. . Recognize your restricting style: Identify and show one style you think may be neutralizing you to lessen your general viability. Name the style you have picked, offer a couple of comments regarding why you are picking this style as restricting your expert adequacy in associations. Select one conduct related with this style you figure you might want to change and the distinction it will make. Make certain to help your understanding with models, and so on. LSI Style Interpretations: Go to the LSI1 Results page, discover your circumplex profile, and snap on the circumplex â€Å"slice† of one of the styles. The site will carry you to a modified translation of the style you tapped on. Snap on every one of the 12 â€Å"slices† to see the entirety of the modified style portrayal pages. What effect do your own styles have on your administration style? Investigate and evaluate the effect of your own styles on your adequacy as an administrator as far as the four elements of the board: a. Arranging; b. Sorting out; c. Driving; and d. Controlling. End Basically assess and clarify on how you built up the individual styles that were uncovered in your LSI. What job, for instance, did family connections, school, authoritative participations, culture, and so on have in molding your own style? Consider your LSI results and your reactions to the above inquiries. Sum up any closing remarks. Close your paper with an announcement of in any event one inquiry or objective you trust your work in GM591 will assist you with addressing and remark with a couple of sentences to portray the estimation of this activity to your own and expert turn of events. If you don't mind note: The LSI Self-Development Guide is coordinated into the LSI1 Participant account, and is accessible after you complete the LSI Survey and approach your outcomes. Inside and out and customized style depictions can be found by tapping on the style â€Å"slices† of the circumplex. For instance, in the event that you might want to become familiar with the Humanistic-Encouraging (Style 1), you essentially click on the circumplex â€Å"slice† for that style. The equivalent goes for the other 11 styles. You can discover the Challenge of Changeâ and the Self-Improvement Plan data by utilizing two of the extra connections that become accessible in you LSI online record after the overview is finished. These connections are â€Å"The Challenge of Change† and â€Å"Your Self-Improvement Plan. † Good karma with the activity! A higher Achievement (11 o’clock position) score flags a solid worry for task achievement, and in this manner offsets well with the more individuals arranged attributes of Affiliative. Having higher scores for the two styles speaks to a viable way to deal with life, with equivalent worries for errands and individuals. Your Perfectionistic (10 o’clock position) score can be influenced by your Achievement score. Achievers are fruitful to some extent since they are mindful so as to set individual objectives that are sensible and feasible. Sticklers are roused by a need to deliver faultless outcomes with an end goal to be â€Å"perfect,† and regularly set themselves up for disappointment by setting up ridiculous objectives that are difficult to achieve. [pic]While the perfectionist’s drive is firmly connected with the improvement of stress side effects, the achiever is, generally, protected from the harming impacts of pressure. Step by step instructions to refer to Life Styles †Leadership and Organizational, Essay models

A Critical examination of leaders create organizational culture

A Critical assessment of pioneers make hierarchical culture Presentation In territory of Management and administration, one of the most vital and viable components that decide the exhibition and position of an association in open part is the hierarchical culture. Authoritative culture has been read widely for as far back as at least 30 years (Schein E. H., 1985). Bunches of books have been composed and much research has been done about it, and furthermore wide scope of words applied to depict this idea. Albeit vastly different definitions have been introduced on this watchword, the greater part of them place their accentuation on regular key angles. Three far reaching definitions have been assembled in table beneath: Meanings of authoritative culture The example of shared convictions and qualities that give individuals from an establishment meaning and give them the guidelines for conduct in their associations. (Davis, 1984, p. 1). The arrangement of significant understandings (regularly implicit) that individuals from a network share in like manner. (Sathe, 1985, p. 6) A lot of understandings or implications shared by a gathering of individuals. The implications are to a great extent implicit among the individuals, are obviously pertinent to a specific gathering and are unmistakable to the gathering (Louis, 1985, p. 74) As per these definitions, two highlights of authoritative culture appear to be bolder; first shared implications and qualities among association individuals and second presenting clear principles and practices in association. Albeit, some contends that culture can't be overseen (Rabin, T Wachhaus. A, 2008, p. 1) , a connection among's way of life and administration has been recognized (Frontiera, 2010). Schein declared this reality in his celebrated book-Organizational culture and initiative (2004): Culture is a powerful marvel that encompasses us consistently, being continually authorized and made by our responses with others and molded by initiative conduct. Thus, considerations have been paid to culture planning to oversee and improve it so as to accomplish characterized objectives. Pioneers as people who have urgent job in improving execution thought that it was essential in hierarchical talk. Schein presented the common connection and impact among authority and culture by the term interlaced (1992) .While culture can be influenced by different variables, Senge brought up that pioneers have the most effect on authoritative culture (2002, p. 24) : Building an associations culture and molding its development is the exceptional and fundamental capacity of authority In this paper the attention is because of administration on authoritative culture to look at to what degree the view that pioneers make hierarchical culture is valid. The methodology that has been applied in this paper is examining the ways and channels through which pioneer makes and influences the way of life of association. Four significant states have been concentrated around there; model pioneer, specialist pioneer, administering pioneer, and execution evolving. Additionally, different elements that make culture have been contemplated and the impact of culture on authority has been broke down. The end shows the circuitous job of pioneer in making society with the exception of through getting model. What's more, different variables have unequivocal job in molding society. Prior to the beginning of this examination, freeing the idea from administration is required. What is administration? Who is a pioneer? The idea of administration has been characterized in different manners. Some expressed it as a procedure, for example Northouse accept that it is a procedure whereby an individual impacts a gathering of people to accomplish a shared objective (2007, p. 3). Additionally, Stogdill investigated it as affecting the exercises of a sorted out gathering in its endeavors toward objective defining and objective accomplishment (1974). By these two sorts of definitions, pioneer can be known as an individual who decides, sets headings, gets things going and frequently He is conspicuous at the highest point of association. Pioneer does this procedure by applying their authority information and abilities. (Jago, 1982) Thus pioneer is set at top of association and explains systems and bearings, effectsly affects the way of life of associations. In following next parts a few different ways by which pioneer influences culture have been inspected. Pioneer; as a model In an association the initiative and the practices of pioneer become a perfect example for supporters, and a flood of hierarchical deportment would spill out of top (pioneer) to down (adherents). This case frequently occurs in transformational sort of authority in which pioneer has appealling highlights (Harms, p Crede, M, 2010). Bass and Avolio portrayed transformational pioneer as ready to rouse others to accomplish more than they initially planned and regularly more than they suspected conceivable (1993). As the authoritative culture is made of practices and habits, appealling pioneer develops a specific technique for comportment in atmosphere. Culture of an association comprises of various territories; intensity, social duty, advancement, dependability, execution direction, and strength. Thus, the way of pioneer influences each territory of authoritative culture and this top-down impact can prompt agreed or mortal results in execution (Sarros, J. Dim, J and Densten, I, 2002). By method of representation, this can be concentrated in domain of Innovation and change; Fishman and Kavanaugh asserted that the way of life of an association and how individuals react to change and development is molded significantly by the practices of the pioneer (1989). Smith uncovered that pioneers practices can be trailed by workers (2010); Pioneers are the good examples and when they walk the discussion sufficiently long, reasonably soon these qualities become standard system. Pioneers are loaned exceptionally urgent and unequivocal situation by which they impact the way of life of association through driving inspiration, participation and mentality of adherents in hierarchical activity. This can be found in Amabile recommendation (1998): By impacting the idea of the workplace and hierarchical culture, pioneers can influence authoritative individuals disposition to business related change and inspiration. Schein expected culture starts from pioneers who force their own qualities and suspicions on a gathering (2004, p. 2). Pioneer as a ruler Pioneers externalize their own suspicions and insert them into structures, strategic, and working strategies step by step and reliably (Schein E. H., 2004, p. 406). In one hand, a pioneer settle on choices and decide rules, and in the other hand hierarchical culture is depicted as a lot of structures, schedules, decides and standards that manage the compel conduct (Schein E. H., Organizational Culture and Leadership, 2004). Along these lines, initiative controls authoritative culture through decision in association. Dull mirrored this reality in the other manner (2010): Open segment pioneers endeavor to develop authoritative culture as a methods for controlling managerial conduct and building hierarchical ability, characterized as the aptitude and ability to achieve essential undertakings Here the way of life portrayed as a device for improving methods to encourage accomplishing objective. This case can be inspected when pioneer feels secure with a needful advancement in association. For advancing change, adjacent to different necessities, pioneer needs to give a firm ground to actualizing advancement; this ground is formal techniques and activities. As Armenakis et al. guaranteed pioneers can alter formal structures, techniques, and human asset the board rehearses (1999). Thus, pioneer starts change and explains direction of association; he shows up to adjust continues for arriving at closes. As a general rule, changing techniques deciphered as evolving society. Pioneer as specialist Stewart pronounced that the system of an association gives it personality dependent on its capacities, Also it explains what an association is and what it is doing (2004). Methodology structures culture of through featuring undertakings, bearings, positions and practices . The change the executives methodology or approach chose by pioneers will bring about movements in authoritative culture. (Kavanagh, H Ashkanasy, N, 2006) By understanding the significance of methodology and its connection with culture, pioneer enters this connection and impact culture in two different ways; first remaining among technique and culture, second utilize the procedure as an instrument for altering society. Fernandez and Rainey deciphered technique as a game-plan for executing changes (2006). In spite of technique assumes a significant job in association, this is the job of pioneer to make an interpretation of it into a course of activities. Goldsmith discloses to (CEO) how pioneers are expected to impart and execute an association s methodology. (2009) At the point when pioneers and their official groups play a functioning job in actualizing systems, this is a pledge to guarantee the thoughts or procedures become some portion of the association. Keen pioneers understand that for techniques to be effectively incorporated into their associations, they should adjust, measure, market and bundle the methodology to their business, clients and venture network as they would with any advertising effort. While methodology presents course of an association, it is simply on the paper. The best-arranged system is close to unrealistic reasoning on the off chance that it can't be made an interpretation of from idea to the real world (Hsieh, T and Yik, S, 2005) .Here it is pioneer who deciphers it from language of paper to a course of activities. Speculand has examined the definitive job of administration and put his uncommon accentuation on pioneers in progress and disappointment of executing systems (2009). In this way, pioneer as a middle deciphers technique into association methodology, job, and conviction. This activity frames the way of life; around there culture is set of practices and techniques that are characterized by methodology. In this procedure chief infuses system into the assemblage of association. In actuality, pioneer makes technique plausible, and simultaneously frames culture. In any case, it is no

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Blue Shark Facts Size, Habitat, Reproduction

The blue shark (Prionace glauca) is a type of requiem shark. Its related to the blacktip shark, blacknose shark, and spinner shark. Like other species in the requiem family, the blue shark is migratory and ectothermic, and it gives birth to live young. Fast Facts: Blue Shark Common Name: Blue sharkScientific Name: Prionace glaucaDistinguishing Features: Slender shark with a long snout, blue coloring on top, and white undersideAverage Size: 2 to 3 metersDiet: CarnivorousLifespan: 20 yearsHabitat: Worldwide in deep water of tropic and temperate oceansConservation Status: Near ThreatenedKingdom: AnimaliaPhylum: ChordataClass: ChondrichthyesOrder: CarcharhiniformesFamily: CarcharhinidaeFun Fact: Blue shark females bear bite scars because the mating ritual involves the male biting the female. Physical Appearance The blue shark takes its common name from its coloring. Its upper body is blue, with lighter shading along its sides and a white underside. The coloration helps camouflage the shark in the open ocean. It is a slender shark with long pectoral fins, a long conical snout, and large eyes. Mature females are larger than males. Females average from 2.2 to 3.3  m (7.2 to 10.8  ft) in length, weighing 93 to 182  kg (205 to 401  lb). Males run from 1.8 to 2.8 m (6.0 to 9.3 ft) in length, with a weight of 27 to 55  kg (60 to 121  lb). However, a few unusually large specimens have been documented. One female weighed 391 kg (862 lb). The upper teeth in the blue sharks mouth are distinctive. They are triangular in shape, serrated, and recurved. The teeth overlap each other in the jaw. The sharks dermal denticles (scales) are small and overlap, making the animals skin smooth to the touch. Habitat Blue sharks inhabit cool ocean waters around the globe, as far south as Chile and as far north as Norway. They migrate in a clockwise direction, following ocean currents to seek water ranging in temperature from  7  to 25  Ã‚ °C (45 to 77  Ã‚ °F). In temperate regions, they may be found offshore, but in tropical waters they have to swim deeper to seek a comfortable temperature. Blue shark range.   maplab Diet and Predators Blue sharks are carnivorous predators that feed mainly on squid, other cephalopods, and fish. They have been known to eat other sharks, cetaceans (whales and porpoises), and seabirds. The sharks will feed anytime within a 24-hour period, but are most active in the early evening and at night. Sometimes blue sharks hunt as a pack and herd their prey. Normally, the sharks swim slowly, but they can jet forward quickly to catch prey and secure it with their recurved teeth. Predators of blue sharks include killer whales (Orcinus orca) and larger sharks, such as the white shark (Carcharadon carcharias) and shortfin mako shark (Isurus oxyrinchus). The shark is also subject to parasites that can damage its eyesight and gill function. It is the definitive host of the tetraphyllidean tapeworm, which it likely acquires by eating the worms intermediate hosts. Reproduction Male sharks mature by four or five years of age, while females mature at five to six years of age. The courtship ritual includes the male biting the female, so one way to sex a blue shark is to look for the bite scars always found on mature females. Female sharks have adapted to the behavior by having skin that is three times thicker than that of male sharks. Blue sharks give birth to large litters, ranging from as few as four pups to as many as 135. The pups are an important food source for other predators, but sharks that survive to maturity may live 20 years. Conservation Status Although the blue shark inhabits a wide range, grows quickly, and readily reproduces, this species is listed as Near Threatened by the IUCN. The shark isnt usually targeted for fishing, but is a major bycatch of fishing operations. Blue Sharks and Humans While blue sharks are often caught by fishermen, they arent considered particularly tasty. Also, shark flesh tends to be contaminated by the heavy metals lead and mercury. Some shark meat is dried, smoked, or made into fish meal. The fins are used to make shark-fin soup, while the liver yields oil. Sometimes blue shark skin is used to make leather. Because of their attractive coloration and shape, sport fishermen may catch and mount blue sharks to display them. Blue sharks swim into glass and other smooth surfaces, injuring themselves. imagedepotpro / Getty Images Like other requiem sharks, blue sharks do not do well in captivity. While theyll readily accept food, they tend to injure themselves by running into the walls of their tank. Replacing glass or other smooth surfaces with rock helps prevent accidents. Also, blue sharks are eaten by other species of sharks if they are housed together. Blue sharks rarely bite humans and almost never cause death. In the past 400 years, only 13 biting incidents have been verified, of which four resulted in fatalities. Sources Bigelow, H.B. and Schroeder, W.C. (1948). Fishes of the Western North Atlantic, Part I: Lancelets, Cyclostomes, Sharks. Memoirs of the Sears Foundation for Marine Research, 1 (1): 59-576.Compagno, Leonard J. V. (1984).  Sharks of the World: An annotated and illustrated catalogue of shark species known to date. Food and Agriculture Organization of the United Nations.Compagno, L.; M. Dando S. Fowler (2004). Sharks of the World. HarperCollins. pp. 316–317. ISBN 0-00-713610-2.Stevens, J. (2009) Prionace glauca. The IUCN Red List of Threatened Species doi:10.2305/IUCN.UK.2009-2.RLTS.T39381A10222811.en

Learn How to Conjugate Produire (to Produce) in French

The French verb  produire  looks similar to its English meaning of  to produce, so that makes it relatively easy to remember. However, if youre going to use it properly in a sentence, its necessary to know its  verb conjugations. These allow you to say things such as produced and producing and this lesson will help you learn those essential conjugates. The Basic Conjugations of  Produire French verb conjugations are not the easiest part of learning the language because you have many words to memorize. Some verbs are more challenging than others and, unfortunately,  produire  is one of those. Produire  is an  irregular verb  and it does not follow a regular conjugation pattern. However, it is not alone because all  French verbs ending in  -uire  are conjugated in the same way. To make each a little easier to learn, consider taking on a few at a time. The irregularity of this verb means you will have to commit all of its conjugates to memory. Beginning with the indicative mood is the best approach. This includes the basic present, future, and imperfect past tenses that you will use most often in conversation. Using the chart, match the subject pronoun with the appropriate tense for your subject. This will show you which ending is added to the verb stem (produi- ) to produce the conjugate. For example,  je produis  means I am producing while  nous produisions  means we produced. Present Future Imperfect je produis produirai produisais tu produis produiras produisais il produit produira produisait nous produisons produirons produisions vous produisez produirez produisiez ils produisent produiront produisaient The Present Participle of  Produire Acting as a verb, or a noun, adjective, or gerund in some circumstances, the  present participle  of  produire  adds -sant  to the stem. This produces the word  produisant. Produire  in the Compound Past Tense Passà © composà ©Ã‚  is the French compound past tense. This construction requires the  past participle  produit  along with the present tense conjugate of  avoir. When you put the two together, you get phrases such as  jai produit  (I produced) and  nous avons produit  (we produced). More Simple Conjugations of  Produire There are a few more basic conjugations you may need. Among those are  the subjunctive  and  the conditional. The former implies uncertainty while the latter is used in if...then situations. Both  the passà © simple  and  the imperfect subjunctive  are literary tenses and found most often in literature. Subjunctive Conditional Pass Simple Imperfect Subjunctive je produise produirais produisis produisisse tu produises produirais produisis produisisses il produise produirait produisit produist nous produisions produirions produismes produisissions vous produisiez produiriez produistes produisissiez ils produisent produiraient produisirent produisissent You might also find  the French imperative  useful for  produire. When you do use it, its okay to skip the subject pronoun and simply say  produis.​ Imperative (tu) produis (nous) produisons (vous) produisez

The General Understanding of Technology Free Essays

â€Å"Technology is not an image of the world but a way of operating on reality. The nihilism of technology lies not only in the fact that it is the most perfect expression of the will to power †¦ but also in the fact that it lacks meaning. † (Octavio Paz) Technology is the general term for the processes by which human beings create tools and machines to increase their control and understanding of the material environment. We will write a custom essay sample on The General Understanding of Technology or any similar topic only for you Order Now It is perhaps best understood in a historical context that traces the evolution of early humans from a period of very simple tools to the complex, large-scale networks that influence much of our modern-day life. For the past couple of decades, it has been unclear, whether technology is a positive movement or a path to self-destruction. The debate has led strong arguments from both sides, but the one thing that they both agree on is that technology involves a huge risk. However, the movement toward a technological workplace has been undoubtedly in the works for a long time and no matter what the critics say it will still continue to grow exponentially each year. As the world stumbles toward the twenty-first century, a shadow looms over the planet, a dawn of a new revolution: a revolution of work. Just as human history was forced to cope with the transformations that came with the rise of the Industrial Revolution, we now must deal with the end of that Revolution and the beginning of another. Although this technological revolution in the business world has been the subject of immense media hype and scrutiny in the past few years, it has occurred slowly but surely over the past few decades. The revolution reaches as far back as the invention of the telegraph in the 1850s. The invention of the telephone, fax machine, and more recent developments in wireless communication have offered businesses more flexibility and efficiency, and those willing to embrace these new technologies have found that they are more likely to survive and prosper than fade away as fads. As a result, employers persistently push for technological advancements regardless of the risks. Rumors about computers taking over people†s jobs run rampant through today†s high-speed network of communication. The fear of losing one†s job to a hard-cased metallic box is beyond anyone†s understanding. However strong of a possibility it may be, the technology age is far from it. As Nobel Peace Laureate Arno Penzias, chief scientist at Lucent Bell Labs, said â€Å"†¦ I can’t say anything is totally impossible–of a computer, no matter how powerful, replacing a human being. Human beings just do too many different things. † Technology still requires human interaction. For example, at a super-market, if the clerk scans a product over the bar code reader and the reader is unable to read the product correctly, the clerk must manually enter the number into the register. Arno goes on to reiterate that â€Å"Technology is a tool and it can make us whatever we are already, only more so. Today†s technology is in no state to replace humans, but rather is in a state requiring integration of human intuition and machine logic. The result is today’s heavily technological workplace, where proficiency with complex phone systems, fax machines, and networked computers is essential. These machines tend not only to liberate but also enslave the common worker. Critics argue that technology can be a positive influence, but with the current situation in which new technology grows each day, it is making more of a negative impact and generating additional hardship for the worker. A report by the Information Technology Association of America (ITAA) warns that one out of every 10 jobs requiring information technology skills is going unfilled due to a shortage of qualified workers. † Critics claim that workers are unable to keep up with the speed at which technology is being unveiled and that employers are blinded by the â€Å"infinite possibilities† that technology promises. â€Å"It’s like running out of iron ore in the middle of the Industrial Revolution,† says the association’s (ITAA) president. A study says that an estimated 60% of new jobs in the year 2000 will require skills possessed by only 22% of new workers, thus requiring U. S. companies to send more of their work overseas where they can find eligible job candidates. Technology is a positive movement; however, it plays a key role in many cases of unemployment. As the rate of technological development quickens, those who do not work with these advancements on a day-to-day basis can become detached from the modern industry and consumer demands, thus becoming far less useful to a company. For example, a young employee at a bank in the past could become increasingly useful and valuable to his company as he aged, since his knowledge would be cumulative of all that he had experienced, since the industry would probably not undergo drastic changes in fifty years. Today, however, a 50-year-old manager of a computer firm would have started his career when punch cards were used to collect and store data in programs. For him to keep up with the astounding changes in the computer industry over the past 30 years would be a commendable achievement by itself, let alone running a company at the same time. However, despite the prosperity that technology may bring, the current trend of hardships in a technological workplace has deterred many young workers. A (ITAA) survey showed that 2,000 large and mid-sized companies found at least 190,000 unfilled information technology (IT) jobs. The report cited a decline in college graduates with degrees in mathematics or computer science. Currently, â€Å"With the median age at 40 and climbing, middle-aged and older workers will be the cores of tomorrow’s workforce (while younger workers will be scarce)†¦ To compete for the best workers, businesses will offer expanded employee benefits and flex scheduling to accommodate the needs of diverse ages and lifestyles. † These benefits that businesses promise to accommodate their workers with are beginning to appeal more and more in the eyes of younger workers and college grads. According to a study by Newsweek, traces of technological growth are already evident. The top three fastest growing and top paying jobs involve or directly use technology; Database manager at 11. %, Computer engineer at 10. 9%, and System†s Analyst at 10. 3%. The introduction of technology into the workplace sometimes poses difficult challenges for supervisors, and often the manager-employee relationship. Although a worker’s access to a phone or computer may theoretically increase his or her productivity, it also introduces new temptations for distraction and wasted time. In addition, employees become more isolated and their relationships with co-workers deteriorate. Client contacts can frequently be handled over the phone or by other electronic means, and although this usually proves more efficient and cost-effective than traditional person-to-person contact, it also results in a depersonalization of this relationship. Technological advancements also sometimes lead to divisions within a company between management and its employees. Management must decide to give workers the freedom associated with many of these technologies and construct a plan for monitoring employees use of these technologies, while keeping in mind that overbearing supervision leads to worker dissatisfaction and distrust of managers. In general, the relationships between individuals of any level of a company tend to suffer with the introduction of new technological methods. In summary, technology has changed our workplaces enormously. It has not only opened up opportunities, but has also changed the very nature of work. In the transformation from an agricultural to an industrial based economy the world has redefined work. Labor meant the men, women, and children in factories. However, those jobs are no longer there. The majority of people are no longer needed for the production of goods in the world with the advent of more modern mechanized production facilities. These trends foreshadow not just change but a seismic quake. A wave of change that will crash upon us with a force we haven†t known before. Many will see this new wave of change as frightening. But, it does not have to be viewed that way. Aside from all the loss and danger our collective future shows, it also offers unparalleled opportunity. How to cite The General Understanding of Technology, Essay examples

Taxation Laws for Residence and Source

Question: Describe about the Taxation Laws for Residence and Source. Answer: Case Study1: Residence and Source The determination of the residential status is made in the light of the provisions specified in the taxation laws of a country. In Australia, the government has promulgated the Income Tax Assessment Act 1997 to provide for the matters connected with the taxation of the income (Prince, 2013). Further, the Australian Taxation Office works as the administrative body in Australia and bears the responsibility for the imposition and collection of the income tax. Additionally, the Australian Taxation Office also provides for the rules to help the taxpayers in determination of the taxable income. It is important to note here that in regard to determination of the taxable income the residential status plays a crucial role (Prince, 2013). The provisions of section 6 of Incomes Tax Assessment Act 1997, defines the non-resident as the taxpayer not a resident of Australia. The determination that whether a taxpayer is a resident of Australiais made in accordance with the tax ruling 98/17 issued by the Australian Taxation Office (Australian Taxation Office, 2016). The ruling provides three types tests of residency such as domicile test, 183 days test, and superannuation test for determination of the residential status of an individual taxpayer. A brief description of these tests of residency is given as under: Domicile Test: The provisions prescribe that an individual having permanent place of living (abode) is deemed as resident of Australia (Australian Taxation Office, 2016). 183 Day Test: Here, the period of stay is taken into account. The provisions prescribe that an individual staying for a period of 183 days or more during the income year in Australia is deemed as resident (Australian Taxation Office, 2016). Superannuation Test: This test is specific to the government employees of Australia and provides that government employees of Australia deputed outside Australia to perform duties in connection with the employment will be deemed as resident (Australian Taxation Office, 2016). Further, it should be noted that in applying the 183 days test, the other considerations such as behaviour of the individual and intention and purpose of stay in Australia are taken into account. After taking into account all the factors, if it appears to the commissioner of Income tax that the individual coming to Australia intents to live permanently there, the commissioner may regard that individual as resident even if the period of stay is less than 183 days (Australian Taxation Office, 2016). In the current case, Fred who resides ordinarily in the UK comes on an official visit to Australia. The main purpose of this visit of Fred is to set up a branch office in Australia. Further, the behaviour of Fred indicates his intention to live for longer period in Australia. For instance, his wife accompanies him and he rented out the property in UK. These circumstances would be enough for the commissioner of the income tax to conclude that Freds intention is to live permanently in Australia. Moreover, the actual period of Freds Stay in Australia is 11 months, which is more than 183 days. Thus, it could be articulated that Fred is a resident of Australia for income tax purposes. Case study 2: Ordinary Income There have been contradictions in various cases on the issues of taxation of sale of land. The outcomes in respect of few of the cases of sales of land have been discussed as under: Case 1: Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 In this case, the taxpayer sold land to a company and received shares from that company as the consideration of the land. The taxpayer made huge profits out of this transaction. The income tax authorities levied tax on these profits considering as ordinary business income, whereas, the taxpayer contended that the profits were not taxable as ordinary business income (Manyam, 2011). The issue came up before the court for determination of the nature of profit wherein the court made the following observations: The mere realization of the investment (land or securities) or enhancement in the value of investment is not liable to tax, but the realization of the investment with the business motive is taxable. The existence of business nature activities is necessary to tax the profits on sale of land as ordinary business income (CCH Australia Limited, 2011). In the current case, the court observed that Californian Copper Syndicate Ltd was holding the land not as investment but as trading asset. Referring to the memorandum of the company, the court found that there was business objective behind the sale of land (CCH Australia Limited, 2011). Based on these observations, the court pronounced that the taxpayer was carrying on the business activities and thus, the profits of sale of land are taxable as ordinary business income. Case 2: Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 In this case, the taxpayer company was engaged in the mining operations and for this purpose the company acquired land. After several years of operations when the mines got exhausted, the company sold that land carrying out some development work and subdividing it. The income tax authorities taxed the profits earned from sale of land as ordinary business income, while the taxpayer contended that the same were capital receipts not liable to tax (Jade. 2016). The taxpayer appealed against the decision of the income tax authorities in the high court. While hearing this case, the court observed that the development work carried out by the taxpayer was merely to sale the land in the most advantageous way (High Court, 1950). The subdivision and the development work carried out by the taxpayer was not substantial that indicates carrying business. Thus, the court held that the taxpayer was merely engaged in realisation of the capital asset, which should not and can notbe equated with carryin g on the business of land development. The court ordered to set aside the orders made by the commissioner to tax the profits on sale of land as ordinary business income. Case 3: FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR In this case, Whitfords Beach Pty Ltd sold land after carrying out some development work. Once again the income tax authorities and the taxpayer got head to head on the issue of levying tax on the profits from the sale of the land (Jade, 2016). Considering the fact that the taxpayer carried out certain development work on the land before finally disposing off the same, the income tax authorities levied tax on the profits. The company appealed against the decision of the income tax authorities in the federal court of Australia (Jade, 2016). In this case, the federal court of Australia pronounced its decision in favour of the taxpayer taking the high courts decision pronounced in the case of Scottish Australian Mining Co Ltd as base. However, the circumstances of this case were quite different from those that were prevailing in the Scottish Australian Mining Co Ltd. Considering this fact, the income tax authorities appealed in the high court to overrule the decision of the federal cour t (Hart, 2007). The high court observed that the taxpayer altered the articles of association and includedland development and sale as one of the business activities (Jade, 2016). Further, it was observed that the taxpayer company changed the ownership structure before the sale of the land being made. Considering these facts, the high court held that in this case the company was not merely realising the capital asset, but it was engaged in the business of land development. Therefore, the high court overruled the decision of the federal court and opined that the profit on sale of land to be taxed as ordinary business income (Jade, 2016). Case 4: Statham Anor v FC of T 89 ATC 4070 In the case, the issue in question was that whether the profits earned from the sale of the land after carrying out development work to be taxed as ordinary business income. The court observed that it is the a well established principle that if the land development work was carried out merely to get the land sold advantageously and there was no hint of profit making scheme, the profit from sale of land could not be taxed as ordinary business income(Morse, 2016). In the present case, the court did not find any profit making scheme being acted upon by the taxpayer in carrying out the sale of the land. Further, the court took the following facts into consideration before disposing off the appeal: The development work was limited to clearing of the land and minor structural changes (Wolters kluwer, 2016). The sale of land was not advertised as the companies engaged in the land development usually do. The sale of land took place simply through real estate agents (Wolters kluwer, 2016). The court asserted that these circumstances indicate that the land development work carried out by the taxpayer was for mere realization of the capital asset. There was no intention to carry on business of land development was seen. Thus, the court held that the profit earned on the sale land was not taxable as ordinary business income in this case (Wolters kluwer, 2016). Case 5: Casimaty v FC of T 97 ATC 5135 In this case, the taxpayer was engaged in the business of farming in the name of Action View a proprietorship firm. For the purpose of business, the taxpayer was holding various farms in the area of operations. In the later years, the taxpayer subdivided the land, which was caught by the income tax authorities to levy tax (AUSTAX PBR, 2016). The income tax authorities levied tax on the profit on subdivision and sale of land considering the same as land development business income. However, the taxpayer contended that he was not engaged in the business of land development and thus, the profit on sale of land should not be taxed as ordinary business income (AUSTAX PBR, 2016). The court observed that the subdivision and development of the land was mainly done to sale the land in the most advantageous way and pay off the accumulated debt out of the sales proceeds. Further, the court observed that there was not any plan or scheme made up for the sale of the land with the profit motive (Australian Taxation Office, 2016). Additionally, it was also observed that the development work carried out by the taxpayer was limited. There was no construction of dwelling and internal fencing on the land subdivided. With these facts, the court asserted that the taxpayer can not be said to be engaged in the business of land development. Therefore, the court ordered that the sale of land by carrying out subdivision was merely the realization of the capital asset, which is not to be taxed as ordinary business income (AUSTAX PBR, 2016). Case 6: Moana Sand Pty Ltd v FC of T 88 ATC 4897 In this case, the company was engaged in selling sand extracted from the land. Further, the company was also engaged in selling the land after extraction of sand there from. The sale of land was also the primary activity alongside the sale of sand in the case of Moana Sand Pty Ltd v FC (Wolters Kluwer, 2016). The company used to hold the land until it could get a good price for the same. Thus, the profit motive was quite clear as the company was holding the land to earn profit by selling it. Considering these facts, the commissioner of income tax levied tax on the profits earned on the sale of land as ordinary business income. However, the company appealed to the tribunal against the order of the commissioner contending that the sale of land was not the business activity undertaken by the company. Further, the plaintiff claimed that the sale of land was ancillary to the main business of extracting and selling sand, thus, the profit on sale of land should not be taxed as business inco me (Australian Taxation Office, 2016). The tribunal considered the claims of the taxpayer and took the view that the sale of land was secondary to the business of extracting and selling sand. Therefore, the tribunal allowed the appeal and decided the case in favor of the taxpayer. However, the matter was not closed yet, now the income tax authorities went to appeal to the high court challenging the decision of the tribunal. The high court observed that there was intention of the taxpayer to sell the land with the profit motive and thus, the elements of business were present in land selling. The high court asserted that the findings of the commissioner were valid and overruled the decision of the tribunal (Wolters Kluwer, 2016). Case 7: Crow v FC of T 88 ATC 4620 In this case, the court ordered to tax the profits earned on the sale of land as ordinary business income. The court observed that the taxpayer was engaged in the land development business. The activities of subdivision and land development were repetitive and systematic, which established the existence of the land development business. Considering the nature of activities carried out by the taxpayer, the court was satisfied that the sale of land was undertaken with the profit making motive (Australian Taxation Office, 2016). Further, in regard to the nature of profits and gains, the court made the following observations: The profits and gains arising from a transaction that forms part of the ordinary business of the taxpayer is to be taxed under section 25 of the income tax assessment act 1936 (Australian Taxation Office, 2016). However, the profits and gains arising from a transaction which is incidental to the main business need to be treated differently for income tax purposes (Australian Taxation Office, 2016). The circumstances of the current case indicate that the taxpayer was continuously carrying out land development activities and thus, the sale of land in this case could not be said to be incidental. Based on these findings, the court ordered to tax the profits earned on the sale of land as ordinary business income (Australian Taxation Office, 2016). Case 8: McCurry Anor v FC of T 98 ATC 4487 In the current case, the taxpayers were in possession of the inherited land. On this inherited land, the taxpayers carried certain development work and constructed dwellings. On sale of these dwellings, the profit was taxed by the income tax authorities as the ordinary business income (Wolters Kluwer, 2016). However, the taxpayers were of the view that the profits earned on the sale of the dwellings should not be charged to tax as ordinary business income. They claimed that there were no business activities being carried out in relation to the sale of the dwellings. However, the court observed that the taxpayers made the arrangements with the engineers and property consultants in regards to the development work and sale of the dwellings (Wolters Kluwer, 2016). Finally, considering all the circumstances, the court found that the inherent intention of the taxpayers was to develop the dwellings and sale them to earn profit. Thus, the court found the profit making motive in the land development work carried out by the taxpayer and ordered to tax the profits as ordinary business income(Wolters Kluwer, 2016). References Prince, J.B. 2013. Tax for Australians for dummies. John Wiley Sons. Australian Taxation Office. 2016. TR 98/17: Income tax: residency status of individuals entering Australia.[Online]. Available at: https://law.ato.gov.au/atolaw/view.htm?Docid=TXR/TR9817/NAT/ATO/00001[Accessed on: 15 September 2016]. Australian Taxation Office. 2016. Test of Residency. [Online]. Available at: https://www.ato.gov.au/Individuals/International-tax-for-individuals/Work-out-your-tax-residency/Residency-tests/[Accessed on: 15 September 2016]. CCH Australia Limited. 2011. Australian tax casebook. CCH Australia Limited. Hart, G. 2007. The limited impact of whitfords beach in urban land development. Revenue law journal, 1(17), pp. 1-14. Manyam, J. 2011. Taxation of gains from banking and insurance businesses in New Zealand. Revenue law journal, 1(20), pp. 1-29. High Court. 1950. The Scottish Australian Mining Co Ltd. [Online]. Available at: https://eresources.hcourt.gov.au/getPdf/1/238280/1_81clr188.pdf?sequence=3isAllowed=y [Accessed on: 15 September 2016]. Jade. 2016. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188.[Online]. Available at: https://jade.io/article/64663 [Accessed on: 15 September 2016]. Jade. 2016. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR.[Online]. Available at: https://jade.io/article/67040[Accessed on: 15 September 2016]. Wolters kluwer. 2016. Statham Anor v. Federal Commissioner of Taxation, Federal Court of Australia, Full Court, 23 December 1988.[Online]. Available at:https://www.iknow.cch.com.au/document/atagUio544343sl16788832/statham-anor-v-federal-commissioner-of-taxation-federal-court-of-australia-full-court-23-december-1988[Accessed on: 15 September 2016]. Morse. 2016. Selling the farm piecemeal the tax issues. [Online]. Available at:https://www.morsegroup.com.au/files/docs/white%20papers/morse%20group_white%20paper_selling%20the%20farm%20piecemeal.pdf [Accessed on: 15 September 2016]. Australian Taxation Office. 2016. Sale of subdivided farm land. [Online]. Available at:https://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2002273/00001[Accessed on: 15 September 2016]. AUSTAX PBR. 2016. Casimaty v FC of T97 ATC 5135(Casimaty's Case).[Online]. Available at:https://austaxpbr.com.au/document/PBR_84107#section_9[Accessed on: 16 September 2016]. Australian Taxation Office. 2016. Sale of subdivided farm land. [Online]. Available at:https://law.ato.gov.au/atolaw/view.htm?DocID=TXR/TR923/NAT/ATO/00001[Accessed on: 16 September 2016]. Wolters Kluwer. 2016. Moana Sand Pty. Limited v. Federal Commissioner of Taxation, Federal Court of Australia, Full Court, 21 November 1988. [Online]. Available at:https://www.iknow.cch.com.au/document/atagUio545633sl16801479/moana-sand-pty-limited-v-federal-commissioner-of-taxation-federal-court-of-australia-full-court-21-november-1988 [Accessed on: 16 September 2016]. Australian Taxation Office. 2016. Sale of subdivided farm land. [Online]. Available at:https://www.ato.gov.au/law/view/document?docid=AID/AID200155/00001 [Accessed on: 16 September 2016]. Wolters Kluwer. 2016. McCURRY ANOR v FC of T, Federal Court of Australia, 15 May 1998.[Online]. Available at: https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 [Accessed on: 16 September 2016].