Legal And Ethical Aspects Of Intellectual Property

Legal and Ethical Aspects of Intellectual Property According to Cross and Miller (2012), â€Å"Intellectual Property is any property that results from intellectual, creative processes that are products of an Individual’s mind† (p. 320). There are several rights that are used to help protect ownership of creative processes. Despite only benefiting the greater good in the long term, the utilitarian approach is the best option when it comes to ethical decision making and protecting intellectual property, because the long term benefits far exceed the short term rewards and incentives given to individuals who believe in individualism. There are three major rights that have been put in place to help combat the replication of ones own work. Each right pertains to a certain intangible aspect of a creation. Almost all products have a particular saying or visual representation that is uniquely associated with itself, this is called a trademark. A trademark can be a unique logo, symbol or even a slogan that is associated with a particular creator or company (Cross Miller, p.320). These distinctions are what people around the world use to distinguish ones work from another. This is why it is important that no one else can duplicate or develop similarly associated symbols. If trademark infringement or dilution does occur this could not only cause brand confusion for consumers, but also severely affect the original creator or companies monetary stance and image. Trademark rights can beShow MoreRelatedProtection of Intellectual Property Essay1030 Words   |  5 PagesProtection of Intellectual Property Introduction There is a lot of controversy about intellectual property and its application to software. There are many difficult, fundamental questions that arise, such as exactly what aspects of a piece of software should be protected under copyright or patent. [5] Despite the fact that applying existing laws to software is not very straight-forward, some sort of legal protection for intellectual property is necessary, as it provides a significant amount ofRead MoreEthical Computing: Copying Music or Software from Another Person or over the Internet1338 Words   |  5 PagesEthical Computing: Determining the Ethicacy of Copying Music or Software From Another Person or over the Internet Introduction The pervasive nature of the Internet has made the copying of music and software exceptionally easy, fast and for the most part, undetectable. The ubiquity of the Internet and the speed at which music and software can be copied is also changing the sociological and legal aspects of computing as well (De George, 2006). For the first time the availability of technologyRead MoreEthical Issue Of Digital Piracy Essay1616 Words   |  7 PagesEthical Issue of Digital Piracy in China I. Introduction Digital piracy, which also known as one type of the copyright infringement, is the activity of illegal copying selling digital materials, such as software, music, movies and e-book files. Based on a common sense of intellectual property protection, digital piracy has restricted the development of digital industry and harmed the benefits of intellectual property owner. Therefore, as the strengthened awareness of consumer and the enhanced regulationRead MoreEssay Intellectual Property and Copyrights Issues in China1536 Words   |  7 PagesIntellectual Property and Copyrights Issues in China 1. Introduction China had made great improvement in deregulation and had complied with its obligations to follow rules and agreements such as Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS) as a new member of the World Trade Organization (WTO) since 2001. TRIPS introduced intellectual property rules into the multilateral trading system. It ensures that computer programs will be protected as literary works underRead MoreMarketing And Advertising, Intellectual Property, And Regulation Of Product Safety1597 Words   |  7 Pagesemployees, beneficiaries and customers (Schmeer, 1999). Ethical issues Analyzing relating to marketing and advertising, intellectual property, and regulation of product safety. This paper will examine violations of PharmaCARE, argue for Direct-to-Consumer marketing by drug companies, determine responsible parties in the PharmaCARE scenario, analyze laws to protect intellectual property, and summarize one real life example of intellectual property theft. Additionally, this paper with analyzing the issueRead MoreApple s Ethical Decision Making Essay1479 Words   |  6 Pages impressive revenue growth and superior innovations in technology. There are many aspects of the company that contribute to Apples success. One of the most important aspects is the company’s ethical decision making. Apple has a strong ethical code of conduct that represents the company as being ethical in all decisions being made. Despite Apples positive representation, the company has been faced with many ethical issues. Apple has been involved in many litigati ons ranging from a domain name disputeRead MoreInternational And World Trade Law1139 Words   |  5 Pagesdiscuss the legal and ethical issues related to boycotting goods from other countries, as well as the practical business implications of such a move. Next, this paper will analyze the problem of World Trade Organization (WTO) participant nations and their ability to address the problems of counterfeiting. Finally, it will discuss the type of action the United Nations might take with regard to the counterfeiting issue. Boycotting Goods from Other Countries To discuss the legal and ethical issues relatingRead MoreThe Patent Of The Pharmaceutical Industry1319 Words   |  6 Pages but this may cause conflict with the intellectual property issue. While the intellectual property law is supposed to balance the rights of those who create intellectual property and those who enjoy it, it actually hurts companies because it doesn’t allow for companies to conduct research. Not only is it limit progress, but its benefiting concentrated interests. The public people are harmed by ever expansive monopolies being formed by intellectual property. People say that â€Å"Patent holders in theRead MoreThe Ethical And Moral Implications Of The Programmer1031 Words   |  5 PagesThe programmer I have recruited didn’t work at a company previous to his employment at our company. Assuming he did though I will discuss the ethical and moral implications of using work that he has created at his previous (imaginary) employment. Throughout this question, the term creator will be used, this refers to the entity that created the software. In this case it was the programmer using his own software, but he must be treated as a different entity as to when he was working at another companyRead MoreGenetically Modified Genes And Cells1598 Words   |  7 Pageswas whether the patent covered the plant that is generated from the patented cell. According to the majority â€Å"infringement does not require use of the gene or cell in isolation† and there is infringement if the â€Å"patented invention is a significant aspect of the defendant s activity†. Also in question was if Schmeiser â€Å"used† the patented gene or cell thus infringing the patent? The defendant was found to infringe the Patent by depriving the inventor of the full enjoyment of the monopoly conferred

Classification of Price Elasticity of Demand - 2147 Words

Classification of Price Elasticity of Demand 1. Price Elastic Demand (% ΔQd % ΔP) Ï µ 1 If the value of price elasticity coefficient is greater than one in absolute value. This means that a small change in price results to a greater change in quantity demanded. Goods which are elastic tend to have some or all of the following characteristics: They are luxury goods They are expensive and a big % of income e.g. sports cars and holidays Goods with many substitutes and a very competitive market. E.g. if Simsbury’s put up the price of its bread there are many alternatives, so people would be price sensitive Bought frequently Graph: We say a good is price elastic when an increase in prices causes a bigger % fall in demand. e.g. if price†¦show more content†¦For example, if Sky increase the cost of premiership pay per view, many football fans will pay the extra price. Though because it isn’t a necessity, demand may be less inelastic than say petrol. Tap water. For householders, tap water is a necessity, with no alternatives. If the water company increase the cost of water bills, people would keep buying the service. It would have to rise to a very high price before people disconnected their water supply. This is why tap water is regulated. Diamonds. Bought very infrequently, diamonds are the ultimate luxury with few exact alternatives. You could buy other precious gems, but others may not have the same allure as diamonds. A cut in price wouldn’t increase demand very much. Peak rail tickets. For commuters who rely on the train to get to work in London, demand will be very inelastic. If price of fares from Surbiton to London increase, demand will only fall by a small amount. The alternatives for commuting into London, such as driving are limited. Apple iPhones, iPads. The Apple brand is so strong that many consumers will pay a premium for apple products. If the price rises for apple iPhone, many will continue to buy. If it was a less well known brand like Dell computers, you would expect demand to be price elastic. References: http://www.economicshelp.org/blog/7019/economics/examples-of-elasticity/ 3. Unitary Elastic Demand (% ΔQd = % ΔP) Ï µ 1 If the value of elasticityShow MoreRelatedPrice Elasticity of Demand and Supply1102 Words   |  5 Pagesin making price and output decisions. Price Elasticity of Demand The price elasticity of demand measures the sensitivity of the quantity demanded to price. The price elasticity of demand is the percentage change in quantity demanded brought by a 1 percent change in price. The value of price elasticity of demand for a normal good must always be negative, reflecting the fact that demand curves slope downward because of the inverse relationship of price and quantity. The price elasticityRead MoreSupply and Demand and Academic Honesty Policy Essay1057 Words   |  5 Pagesestimate the price elasticity of demand for certain goods, some of which are reported on page 176 of the Hubbard/O’Brien textbook. The following table presents select elasticity of demand estimates from those reported on page 176. Product Barnes Noble books Coca-Cola Cigarettes Beer Gasoline -4.00 -1.22 -0.25 -0.23 -0.06 Estimated Elasticity In your project, address the following questions: Using the elasticity estimates in the table above, classify the price elasticity demand as elastic orRead MoreElasticity of Demand and Supply1412 Words   |  6 PagesElasticity is the reaction of demand or supply due to some changes. Demand elasticity is the change in demand which happens in a result of a change in other variables. It helps the organisation to calculate the change in demand in case other variables change. There are three factors that can affect demand. Price elasticity of demand: Price elasticity of demand (PED) is the change in demand according to a change in price. There are some factors affect PED, these factors are the following: Substitutes:Read MoreEcon 201 Notes1459 Words   |  6 Pageswhich is opinionated and subjective Chapter 3 : Supply and Demand Demand (D) - relationship between P and QD (negative, inverse) Law of Demand when P↑ → Qd↓ change in quantity demand is shown by movement along the curve which cause by the price of the same good change in demand is shown by shift of D curve which cause by non-price determinant Non-Price Determinant of Demand - shown by shift of D curve - cause D↑ or ↓ (1) Price of related goods substitute: P↑of substitute → D↑ complements:Read MoreClassification of Market Structure and Its Importance1552 Words   |  7 Pages CLASSIFICATION OF MARKET STRUTURE AND ITS IMPORTANCE INTRODUCTION In an economy, goods and services are produced for the ultimate satisfaction of the consumers. Therefore, all finished goods and services must be sold to the consumers. The process of exchange of these goods is essential. Thus, market is such a place where buyers and sellers gather in order to buy and sell a particular good or commodity. The term market refers not necessarily to a place but always to a commodityRead More Competition Vs. Monopoly Essay940 Words   |  4 PagesInclude the concepts of elasticity, utility, costs, and market structure to explain the prices charged by fast food retailers. Firms within the fast food industry fall under the market structure of perfect competition. Market structure is a classification system for the key traits of a market. The characteristics of perfect competition include: large number of buyers and sellers, easy entry to and exit from the market, homogeneous products, and the firm is the price taker. Many fast food franchisesRead MoreCompetition vs. Monopoly952 Words   |  4 PagesInclude the concepts of elasticity, utility, costs, and market structure to explain the prices charged by fast food retailers. Firms within the fast food industry fall under the market structure of perfect competition. Market structure is a classification system for the key traits of a market. The characteristics of perfect competition include: large number of buyers and sellers, easy entry to and exit from the market, homogeneous products, and the firm is the price taker. Many fast food franchisesRead More McDonalds is A Competitive Fast Food Firm Essays1153 Words   |  5 PagesFood Firm Firms within the fast food industry fall under the market structure of competition. Market structure is a classification for the key traits of a market. The characteristics of a market that is competitive would include: a large number of buyers and sellers, easy entry to and exit from the market, homogeneous products, and the firm is a price taker. Take McDonalds fast food restaurant for example. In 1954, Ray Kroc became the first franchisee appointed byRead MoreChina s Trade Imbalance With A Firm Level Data Set Compiled By Chinese Exports1183 Words   |  5 Pagesin the exchange rate however depends on the magnitude of the ERPT and on the price elasticity of Chinese exports and imports. An appreciation of the Chinese renminbi is more likely to cause a fall in Chinese exports if the exchange rate pass-through is complete. The few papers that examine the ERPT for China with a firm-level data set compiled by the Chinese Customs Statistics mainly focused on exchange-rate elasticity of exports (Liu et. al, 2013; Tang and Zhang, 2014). Tang and Zhang (2014)Read MoreQnt-3511425 Words   |  6 Pagesstores. This could also be related to policy and / or employee attitudes. My classification of the market structure Kudler operates in is a â€Å"Monopolistic Competition.† My classification is based the fact that there are many producers of the various types of goods that Kudler sells, but Kudler tries to identify those unique (although similar) products that cannot be found anywhere else for offer to the public at premium prices. The characteristics of Kudler as a monopolistic competition can be attributed

Inventions That Have Changed the Way We Live Today Free Essay Example, 1500 words

The field of communication has made revolutionary strides powered by electricity, which operates our computers, telephones, and mobile networks. Keeping in touch with relatives, friends, and associates was never this easy. Faster communication has led to a burgeoning of trade and commerce between nations, so that maximum number of people is able to reap the maximum benefits of modernization. The era of 24X7 entertainment has been made possible due to John Baird s invention of the television, which again is powered by electricity. Accessing news, watching movies, taking part in game shows, listening to songs have all been made possible due to the miracle of electric power. What was once the preserve of luxury of the rich and affluent, or city dwellers has now become a necessity that is both affordable and available to greater numbers of the population. The same applies to the field of education also, for anyone who wishes to study has only to navigate the World Wide Web, and info rmation on everything under the sun, is there at the click of a mouse, which works on the invention of Nikola Tesla, the man who pioneered the generation and transmission of alternating current. Its impact on rural life has been so dramatic, that most farm owners could actually relax after finishing work in their fields much faster, than before the advent of electricity. It powered labor-saving appliances in the farmhouse and machines in the barns powered water pumps for irrigation and cisterns for running water at kitchen sinks and indoor bathrooms. (Reinhardt, Ganzel, 2003). Even the humble home lawn is being mowed and kept tidy with the help of the electric mower. Apart from the utility that it provides, electricity has made safe daily life. In the absence of electricity, people depended on candles and gas lamps to illuminate the evenings, which did result in accidental fires. The light bulb has dispelled the darkness without any threat to life and property. The humble Chr istmas light has replaced the candles put up on trees and its safety aspects cannot be doubted. We will write a custom essay sample on Inventions That Have Changed the Way We Live Today or any topic specifically for you Only $17.96 $11.86/pageorder now

Usage And Knowledge Of Tools And Crafts - 1657 Words

Length: 1599 words (4.6 double-spaced pages) Rating: Red (FREE) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Technology is a broad concept that deals with a species usage and knowledge of tools and crafts, and how it affects a species ability to control and adapt to its environment. In human society, it is a consequence of science and engineering, although several technological advances predate the two concepts. Technology is a term with origins in the Greek technologia, Ï„Î µÃâ€¡ÃŽ ½ÃŽ ¿ÃŽ »ÃŽ ¿ÃŽ ³ÃŽ ¯ÃŽ ± — techne, Ï„Î ­Ãâ€¡ÃŽ ½ÃŽ · (craft) and logia, ÃŽ »ÃŽ ¿ÃŽ ³ÃŽ ¯ÃŽ ± (saying).[1] However, a strict definition is elusive; technology can refer to material objects of use to humanity, such as machines, hardware or utensils, but can also encompass broader themes, including systems, methods of organization, and techniques. The term can either be applied generally or to specific areas: examples include construction technology, medical technology, or state-of-the-art technology. The human race s use of technology began with the conversion of natural resources into simple tools. The prehistorical discovery of the ability to control fire increased the available sources of food and the invention of the wheel helped humans in travelling in and controlling their environment. Recent technological developments, including the printing press, the telephone, and the Internet, have lessened physical barriers to communication and allowed humans to interact on a global scale.Show MoreRelatedThe Han Dynasty And Roman Empire1223 Words   |  5 Pageselements to create the great societies we know them as today. Through the documents provided, one can easily understand that both Roman and Han attitudes have both similar and different attitudes when it comes to the idea of technology. Although the usage of technology greatly differed between the Han Dynasty and Roman Empire, both civilizations experienced the positive and negative effects that technology can have on a growi ng civilization. Moreover, the Han Dynasty was focused on uniting China andRead MorePros And Cons Of Social Media864 Words   |  4 Pagesgroups and can stay connected with each other. every coin has two sides so social sites has too many benefits, but it has disadvantages also. Let’s discuss Pros and Cons of social media. WHAT IS SOCIAL MEDIA Social media are web-based communication tools that enable people to interact with each other by both sharing and consuming information. 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The company should understand how these forces drive the organization and in which direction. With this knowledge, the organization will be able to plan and make adjustments as necessary. B. Analysis 1. To interact and lead in the industry, Pratt Whitney is focused on the future of commercial and military aircraft engines. More than a quarter of the world’sRead MoreCommunication 491 Work Experience Essay1728 Words   |  7 Pagesmanner with the United States Army since 1996 (16 years in the United States Army and eight years of a civilian job in the Army Corp of Engineers at the Hannibal Lock and Dam) and seven years in chemical operating, have given me extensive skills and knowledge. This experience was acquired through training and continuing education with the United States Army, Cytec Industries (currently, Solvay Industries), and the Army Corp of Engineers Pittsburgh District –Hannibal Lock and Dam. My career has been dominatedRead MoreUsing Computer in Researching Makes the Students Lazy1171 Words   |  5 Pagesused all over the world. An information service like one of the uses of the internet is very dependable nowadays. On of the things it serves are t he search engines. Search engines are like building a digital library for the future. It is an effective tool for students, business people and other professionals for research. But some of the information stored is not so reliable. Since the web or internet is an openly democratic information resource, some researchers may be misled because the informationRead MorePracticum Action Inquiry: Budget Cuts and Education in the State of Texas947 Words   |  4 Pagesbe inform about existent resources. How these teachers can be inform in a most efficient way? Do teachers have the knowledge on where to obtained free resources? What are the benefits and sharing and collaborating to obtain resources? 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We live in a technological

The education implementation in Singapore Free Essays

string(129) " value educationThe authorities concerted selling of host states to pull international pupils \( eg: US section of province \) \." The authorities has made the fantastic growing in instruction by making many authorities aided and private establishment for universe broad instruction. Compulsory Educations ( CE ) for all childrens who are above the age four. This pays manner for quality instruction for Singapore. We will write a custom essay sample on The education implementation in Singapore or any similar topic only for you Order Now The Singapore authorities accepted CE in 1999.Apart from instruction the schools provide different curricular activities for the extra accomplishments. The cosmopolitan instructions to primary and secondary degrees. CE looked important and value for Singapore circumstance. Among 45, Singapore ranked 4th in instruction system ( Progress in international reading literacy survey, 2006 ) . MOE has made enormous procedure in instruction system. The Singapore instruction is most secured state for choice instruction around the universe, the authorities ( MOE ) has introduced many new structured for instruction system and got strong repute. In 2010 the one-year budget for instruction $ 9.7 billion, over 350 schools in primary, secondary and station secondary instruction. For quality educational system Singapore has been ranked 1st.The planetary partnership with the coaction of universities from worldwide are accepted by MOE. Singapore known for universes best executing school system.The instruction system in Singapore ‘s are adopted by the MOE that leads to the Singapore to universe category instruction. ( MOE ) The vigorous third instruction will pull international pupils to obtain occupations and wealth. Top institutes like NUS and NTU has founded effectual in regional repute ( eg ; NUS was rated as one of top 5 multi disciplinary university in Asia.This two establishment has the capableness of pulling the international pupils from abroad. This indicates the large pool universities which might increase Singapore part for international pupils market. Even so the attract of full fee giving international pupils entirely in the undergraduate and professional graduate student status ( eg: MBA Programmers ) merely non in research oriented postgraduate programmes. The universe category universities that could keep recession for featuring out universe category R A ; D, this aid in branding Singapore corresponds a Chancellor of the Exchequer instruction hub. The present universities NUS, NTU and SMU these are the cardinal university subdivision, which creates Singapore ‘s regular endowment l ine for regional schools and offering good international instruction. The organisation of recent educational establishment and companies has given 22,000 new occupations, in this 13,000 aspires learning related and 9,000 aspires administrative, managerial. The investing in instruction of Singapore curves set up with old ages of schooling, with return to third instruction largely higher than non third instruction. The architecture of Singapore ‘s economic system builds high value to knowledge activities. The private returns to education scopes of 6-10 % . Proposed norm of private rate to return higher instruction ( higher than secondary ) is doubled the rate.19 % to private on versus 11 % for societal rate return in higher instruction. Polytechnic instruction has accomplished rate of return than secondary instruction, the rate of return to third instruction ( polytechnic and universities ) ciphering clip series information declined for past 2o old ages. Third instruction for completed universities degree increases the pay rate by 18 % over all that is diploma and above. The rates of return university arose in 2004 while comparing 2001 except postgraduate degree. The rate of return in station alumnus pupil at maestro degree has ris en varies from 19.5 % in 2001 to 23.1 % in 2004.Doctorate degree increased for first grade and Masterss degree. The return university has increased loosely in 2004 compared to 2001.Singapore Standard educational categorization ( SSEC ) , 2000.In engineering school and university degree they achieved award in highest reserve. By the CPE ( Council for private instruction ) has regulated the private instruction sectors gifted with legislative power. The local private instruction industry helps the capacity for development. The CPE made a function in developing private instruction industries, the attack of holistic addition the overall quality for private instruction participants. Among private instruction establishment the industrial leaders and associations has created strong civilization duty. In Dec 2009 private instruction act was visualized to registration model for the overseas of private instruction sectors. The sure and good regarded private instruction sector, the rise of pupil public assistance services has made private instruction sectors increases for the international pupils. The ICPE ( Integrity, Care, Professionalism and Excellence ) this should be undertaken by staffs in CPE for the overall development of pupils. The council has developed two strategies as ERF ( Enhanced Registration Framewo rk ) and choice confidence strategy known as EduTrust.The ERF strategy undertakes the private instruction establishment supplying classs in grade and sheepskin as full clip for taking award enfranchisement, by fall ining MOE the private instruction establishment chief watercourse schools offering fulltime predatory courses.EduTrust strategy has mentioned quality in certification for the private instruction institution.The celebrated private instruction sectors have the international attached universities to the Singapore establishment. Education aims to work with industry leader and association to make a strong civilization for duty among private instruction establishments. International Students can hold good instruction quality.Cost competitory is just for pupils to acquire universe category instruction quality when comparing UK, USA and Australia.Asia pacific regional hub for third institutions.Inter cross civilization applicable for international pupils in language.Region for top states to international pupils particularly China and India.Place for safe instruction to pupils from different countries.Apart from instruction the extracurricular activities attracted more international pupils. The deficiency of quality in linguistic communication pronunciation by professors and teachers.Accommodation deficit is affordable.The private bureau quality is assurable for students.Student base on balls is complicated to private establishment and schools.By pulling international pupils the private sectors has gained, so the deficiency of quality in instruction In higher instruction the planetary market is around US $ 30billonThe pupils from Asia is 45 % by top beginning countryThere is demand in growing to Asiatic pupils for quality in education.The GDP growing per capita ( % ) in 2001-2006 is 2.4Public disbursement on instruction ( % GDP ) in 2001-2006 is 3.7The third school registration ( % gross ) in 2001-2006 is 29.8 There is an chances to international pupils to take other countries.In Singapore the international pupils from private establishment do n’t hold chances that lowers the value educationThe authorities concerted selling of host states to pull international pupils ( eg: US section of province ) . You read "The education implementation in Singapore" in category "Essay examples"Quality abroad establishment perceived here ( US, UH and Canada ) .Invention of more figure of IT companies The Singapore authorities is bettering their concern in instruction and there is a demand for quality in instruction. Many private establishments are pulverizing their sectors in instruction field with offering degree certifications valid equal to universe category instruction. Singapore is best for higher instruction in universe because more Numberss of new reaching of foreign private sectors so the quality of higher instruction going low. The Singapore authorities taking their higher instruction in measure mode. In June 2o1o the Singapore authorities MOE ( ministry of instruction ) announced an S $ 850million ( us $ 628 ) contract for the standard ict operating environment ( soe ) for all authorities and authorities aided schools The Raffless instruction corporation steped in Singapore in 1990 this corporation has achieved about 17 colleges transversally the Asia pacific- Singapore, Malaysia, India, Australia, China, hong kong, Mongolia and Thailand. In 2004 Raffless entered their concern direction instruction sectors with geting of Hartford, the Raffless made in two group of college trade names as RafflesDesign and Hartford institutes.the Raffless frequently concentrate in design classs besides this they offer diplomas and degrees.the grade certified by universities of engineering and middlesex university for Masterss also.The instruction market in Singapore is little incomparison to the regional market and it is of import for Raffless instruction corporation to develop its footmark in the part to take advantage of the turning demand for instruction in Singapore. Raffles instruction corporation has made their growing demand for instruction, they are the best private instruction organisation for Singapore.man y awards won by their pupils in international competitions in different classs in course of study activities.they are the one of developed instruction corporation in Singapore In 1993 the stansfeild school of concern had began with offering London university for external grade programmes it include the Singapore institute of commercialism at now.stansfield function in English programme to fit the pupils from the school with skilled English so the pupils can make their grade programme at Singapore institute of commerce.In Singapore 40 pupil from China are analyzing at the SIC.The stansfield is acquiring bigger in Asia at market degree.This group build up their concern schools in India, China and Vietnam this is because the pupils from Asia can easy travel between these different colleges.This establishment construction is strong and so the pupils can make their first twelvemonth in China, their 2nd in India and their 3rd in Singapore. This group needs to supply more than grade so add value by offering more abroad exposure the Asians Pacific pupils prefer Singapore for third instruction by this group. Like Singapore, our programmes are geared towards assisting kids who graduate from abroad kindergartens to be good prepared and confident when they enter into states formal school system. ‘The Crestar instruction group focal point on younger kids ‘s to different course of study activities. They are supplying the preschool instruction, infant attention and pupil betterment services. Besides this kinder land runs ELFA preschool and kid attention Centre. These three trade names, kinder land, ELFA and the Crestar larning all have overseas at now. The Crestar other preschool trade name is ELFA, which has quality for larning to all, the school speech patterns on skill footing of Chinese linguistic communication which set up in2000, this group are more than 20 Centre ‘s in China and Singapore. The Centre ‘s gives support to educational programmes such instructions like how to utilize abacus, painting or originative writing.107 Centre ‘s with half already based outside Singapore. ‘CEG ( Crestar Education Group ) ‘s strength lies in its capableness to offer assorted preschool instruction service in course of study development, teacher preparation, Centre operation, franching and auxiliary enrichment programmes ‘ The group has sustained the maximal growing degree to universe market. These three establishment are top most superior in universe category universities ( WCU ) .The WCU is a deferral Centre ‘s to put to death the universe category R A ; D carry over cognition to industry and Chancellor of the Exchequer to educational hub. NUS ( National University Of Singapore ) and NTU ( Nan yang Technological University ) , the establishment is host and competitory universities in Singapore. These two universities made their landmark for quality instruction. These two universities attempts in instruction have made Singapore ‘s instruction system democratic in universe market. The NTU and NSU growing rate is ( CAGR ) 8.3 % over 2000-2009.The MOE adopts the instruction systems to these universities. The authorities has decided to allow NUS and NTU independently has a ability by integrating net income companies same to SMU is greater run.Both NTU and NUS is one of the best manner for passing public fund in a manner of efficient has bond for rule greater ans werability. NUS has been ranked 18th among 200 universities in world.NUS has renowned in technology and IT universities placed 9th in the study of module ranking, celebrated universities. They had 14 modules and schools offering taking classs foremost and higher grades. They are one of best establishment for the international pupils to prosecute their sheepskin and grades in Singapore NTU in 2004 by the economic expert intelligence unit they have rated best in the universe for MBA pupils by the member economic expert group ranking.NTU was among universe ‘s top 100 MBA schools, for portion clip.This is a all right establishment for making polytechnic and other diploma.NTU made their superior 9th topographic point out of 39 universities in scientific discipline and engineering schools overall all right MBA schools 2000 class in Asia. Four colleges and two autonomy establishment is organized by NTU the colleges provide undergraduate and station alumnus SMU ( Singapore direction universities ) is undertaken by the private owned establishment formed as a mixture with Wharton schools of concern in universities of Pennsylvania.The University has junctions for establishment and schools. The concern schools, station alumnuss and besides double degree classs with jurisprudence are the familiar to this establishment. The under alumnus and station alumnus are widely preferred by the pupils. The university constructing up their construction for pulling international pupils. The grade classs and the extracurricular activities paying every bit good instruction systems. The SMU is private establishment which is adopted by the MOE.The celebrated Edu Trust certification has being provided by these establishments. These made the quality instruction good in Singapore. .NTU, NSU and SMU has the argument formats for holding their ain ideas to be shared in the argument conference made by this group How to cite The education implementation in Singapore, Essay examples

Falcata free essay sample

In other trials with 34 and 50% falcataria, total biomass was equal to or better than that of pure stands (Schubert  et al  1988). Falcataria also shows potential in alley farming. In a trial on acid soils (pH 4. 2) in Indonesia, trees were managed in hedges 4 m apart and produced 2- 3 dry tons of green leaf manure/ha/yr. Application of falcataria green leaf manure doubled upland rice yields and more than quadrupled cowpea yields as compared to control plots (Evensen  et al  1987). In 1988, however, concerns surfaced about the longevity of falcataria in alley cropping systems (Evensen, pers. comm. . Falcataria also is grown as an ornamental, al though it seldom lives more than 50 years (APCF 1987) and its brittle branches can be a problem in windy areas. Raharjo and Cheeke (1985) reported that foliage scored well in some palatability tests with rabbits and poorly in others. P. falcataria  is one of the fastest growing of all tree species,   reaching 7 m in height in one y ear under ideal conditions Its wood is soft and generally light in color with a reported specific gravity range of 0. 20 to 0. 49 (NAS 1979; Little, undated). Ecotypes with denser wood have been found at PICOP plantations. Despite its low specific gravity and caloric value, its fast growth and vigorous coppicing ability make it worth considering as firewood (NAS 1983). It is used as firewood in Western Samoa, the Philippines and Java, where it is frequently planted in home gardens for fuelwood and timber with herbaceous and fruit crops. It makes a good charcoal. Seedlings are susceptible to root rot caused by Betrydiplodie and Sclerotium (Domingo 1977). Leaf spots are caused by  Phyllachora  pterocarpil  and  Pestalotia  species. Stem and branch canker is caused by  Coticum salmonicolor  (Quinones 1980, de Guzman 1974). Pests such as larvae of yellow butterflies (Eurema  sp. ) have been reported to attack plantations in the Philippines, Malaysia and Burma (Domingo 1977). The stem borer,  Kysomerafestiva  sp. , is an important pest in Burma, Indonesia and Vietnam (Domingo 1967). Shoot pruner beetles (Callimetopus  sp. ) occasionally have caused significant damage to trees in the Philippines (Braza 1988). PROBLEMS AND LIMITATIONS:  Since falcataria is easily damaged by high winds, most successful plantations in the Philippines are found in areas not frequently hit by typhoons. The tree regenerates so easily by natural seeding on any clearing that it can spread rapidly and become a pest. However, falcataria is very susceptible to herbicides. Soil erosion in falcataria plantations can be a problem, and it is not a recommended species for steep hillsides (NAS 1983).   Dalmacio, M. V. 1987. Relationship between site factors and growth of  Albizia falcataria  (L. ) Fosb. NFTRR 5:26-28. Evensen, C. ,  et al. 1987. Alley cropping experiment no. 3502. TropsoUs Field Research Brief no. 40. Dept. of Agronomy, University of Hawaii. Moloney, R. To hasten and ensure uniform germination, soak in boiling water for 1-3 minutes or immerse in concentrated sulphuric acid for 10 minutes followed by subsequent washing and soaking in water for 18 hours. Germination rates can be as high as 80% to almost 100%. Seeds of P. falcataria are usually sown by broadcasting, pressed gently into the soil and then covered by a layer of fine sand up to 1. 5 cm thick. The soil in the seedbed must be loose and well drained; application of a surface layer of mulch is advisable, and excessive shading should be avoided. Seedlings can be transplanted when they have reached a height of 20-25 cm with a woody stem and a good fibrous root system; this stage can be reached in 2-2. 5 months. Container plants are often transplanted into the field when 4-5 months old. Seed tissue has been successfully used in the Philippines for propagation by tissue culture. Seedlings have epigeal germination. Tree Management P. falcataria grows so fast that it is sometimes called the ‘miracle tree’. It is even mentioned in the Guinness Book of Records as the world’s fastest growing tree. On good sites it can attain a height of 7 m in just over a year. Trees reach a mean height of 25. 5 m and a bole diameter of 17 cm after 6 years, 32. 5 m high and 40. 5 cm diameter after 9 years, 38 m high and 54 cm diameter after 12 years, and 39 m high and 63. 5 cm diameter after 15 years. P. falcataria coppices although coppicing vigour is highly variable. It has been found that growth at 2 x 2 m spacing is significantly faster than at 1 x 1 m. If sawn timber is desired, stands can be thinned to 6 x 6 m at 6-8 years and harvested at 15 years. P. alcataria is commonly used in agroforestry systems, usually in a cutting cycle of 10-15 years, in combination with annual crops in the 1st year and grazing animals in subsequent years. When planted, it can grow on comparatively poor sites and survive without fertilizer. However, it does not thrive in poorly drained, flooded or waterlogged soils. Growth of young trees in a phosphorous-deficient soil is promoted by inoculation with mycorrhizal fungi Gigaspora margarita and Glomus fasciculatum in combination with Rhizobium. Nitrogen-fixing nodules containing leghaemoglobin are found on roots. P. alcataria plantations should be kept weed free during the 1st few years. Germplasm Management Seed storage behaviour is orthodox. There is no loss in viability during 1. 5 years in air-dry storage at 4-8 deg. C. For storage, seeds are air dried for 24 hours and then packed in polythene bags. When stored at 4-8 deg. C, the germination rate after 18 months may still be 70-90%. There are 38 000-44 000 seeds/kg. Functional uses Products Fodder: An activated tree metabolism at the beginning of the wet season synthesizes a complex polysaccharide that increases palatability for cattle of the bark. Leaves are used to feed chickens and goats. Fuel: Widely used for fuelwood and charcoal production in spite of its low density and energy value. Fibre: P. falcataria trees coppice fairly well, an advantage for pulpwood production. The wood is suitable for pulping and papermaking. It can be used to produce good-quality pulp by mechanical, semi-chemical or chemical processes. Because of its light colour, only a little bleaching is required to achieve good white paper. The neutral, semi-chemical process produces pulp with excellent strength properties. It has also been used for the manufacture of viscose rayon. Timber: The comparatively soft timber is suitable for general utility purposes, such as light construction, furniture, cabinet work, lightweight packing materials and pallets, and chopsticks. Because the wood is fairly easy to cut, P. falcataria is also suitable for wooden shoes, musical instruments, toys and novelties, forms and general turnery. P. falcataria is an important source of veneer and plywood and is very suitable for the manufacture of particleboard, wood-wool board and hardboard and has recently been used for blockboard. Tannin or dyestuff: The bark of P. falcataria has tanning properties. Services Erosion control: Pure stands give a good protective cover to prevent erosion on slopes and are recommended in the Philippines for this purpose on catchment areas sheltered from typhoons. Shade or shelter: The plant is extensively planted in Southeast Asia as a shade and nurse crop for coffee, cocoa, tea, other crops and young timber plantations. Its fast growth and good shading properties outweigh the disadvantages of its sensitivity to strong winds and its relatively short life. Reclamation: Plantations of P. alcataria have been established even on tailings left after tin mining. It is planted extensively for reforestation and afforestation of denuded and eroding land. Nitrogen fixing: Nodulates and fixes atmospheric nitrogen. Soil improver: The natural drop of leaves and small branches contributes nitrogen, organic matter and minerals to upper layers of soil. The plant’s extensive root system furt her improves soil conditions by breaking up soils to provide channels for drainage and aeration. Ornamental: Suitable as an ornamental, although its brittle branches can be a problem in windy areas. Pests and diseases Nursery seedlings are susceptible to damping-off caused by fungi of Rhizoctonia, Sclerotium, Fusarium, Pythium and Phytophthora. Sterilizing the soil before sowing and applying fungicides to soil and seeds may control the disease. The fungus Corticum salmonicolor causes a disease known as pink canker or salmon canker. Light brown lesions appear on the bark of young trees, they gradually enlarge and develop cracks, the colour turns to pale salmon or pinkish, and mycelium mats appear around the lesions. The disease may seriously damage plantations. Plantations can also suffer from other fungal diseases like red root caused by Ganoderma pseudoferrum. An anthracnose seedling disease caused by Colletotrichum species has been observed in Sumatra. In 1988 and 1989, gall rust disease caused by Uromycladium tepprianum provoked severe damage in Bukidnon Province (Mindanao, the Philippines). The government banned the transport of logs in and out of Bukidnon Province, and planting was suspended. Plantation pests in Indonesia, Malaysia and the Philippines include stem borers such as the longicorn beetle Xystrocera festiva and the red borer Zeuzera coffea (a cossid moth).

Accounting Investment Planning

Questions: Part A Housing affordability is a goal of governments and opposition parties in Australia. A topic of discussion in the media is whether negative gearing combined with the capital gains tax discount (tax concessions) increases speculative activity in the housing market to the disadvantage of the first home buyer. Identify and evaluate key arguments both for and against retaining these tax concessions if housing affordability is to be achieved. Part B Jai is 50 years old, currently employed and planning to retire when he is 70. As part of his plans for retirement Jai recently sold the large home he has lived in for many years planning to purchase a smaller home to live in and also an investment property. After paying expenses associated with the sale and repaying his home loan Jai was left with $200,000 cash. Jai has placed an offer of $200,000 with a real estate agent to purchase a home which will be Jais principal place of residence. Jai has also placed an offer of $150,000 to purchase an investment property to be used for rental income. Jai does not have enough funds to complete the sales on both properties, but his bank manager has approved a loan for the shortfall of $150,000 at an interest rate of 5% per annum. In order to prepare loan documentation, the bank manager needs to know whether Jai will: a) use the $200,000 cash to pay for his new home and use the borrowed funds of $150,000 to purchase the investment property; b) use $150,000 of the cash to pay for the investment property and then pay for his new home with the remaining $50,000 cash and the borrowed funds of $150,000; or c) pay for his new home by using $100,000 of the cash and $100,000 of the borrowed funds; and pay for the investment property by using the remaining $100,000 cash and the balance of the borrowed funds ($50,000). Assume Jais goal is to take advantage of negative gearing opportunities and receive the most favourable tax treatment. Advise Jai which of the three options a), b) or c) - would best achieve this goal. Give reasons for your answer. Answers: Introduction: This assignment, carries discussion and recommendation about investment aspect under income tax law. The cases in this assignment carries focus, planning and executing the strategy of investment so that the maximum advantages of deductions, concessions can be achieved within the purview of provisions under Income Tax Assessment Act 1997 laid by Australian Taxation Office against the tax liability payable. The assignment also provides the explanation of tax concessions and other relevant aspect of capital gain along with the relevant rulings and cases. The presentation also considers the important aspect of investment i.e. negative gearing opportunity, its relevance and importance for long- term investors as well as first time homebuyers. Part A: In the present market structure and tax reforms in Australia, housing affordability has been a matter of concern for individuals or middle class families because the possession rates in recent years have coiled downwards from around 60% to 48%. According to surveys conducted in various countries which stands at par to that of Australia, it was analyzed that household debt is highest in Australia which is equal to 130 % (approx.) of GDP while that in other areas it is around 78% and such huge growth in the debt percentage is due to greater popularity in real estate investment which was promoted by the two concessions enforced by Australian Taxation Office i.e. negative gearing and capital gains tax discount (Gtze, Northcott Schuster, 2015). Whereas some other sources presents that these tax assistance are not the main reasons behind lack of housing affordability, but it is because of lack of supply. In general economic terms, we all know the inverse relationship between demand and su pply, i.e. if demand increases and supply constraint is there then the prices of such products rises. It is also monitored from few reliable sources that the maximum percentage of inviduals availing negative gearing tax concession for the measurement of their tax liability have modest earning of income therefore, it cannot be said that the real estate marketability has sweeped down for new investors because of the tax concessions introduced by the Australian Taxation Office. Negative gearing is a process under which an investor acquires an income generating investment, (mainly property) whose cost of acquisition and cost of maintenance is generally higher than the gross income expected to be generated. Under this strategy investor incurs short to medium term tax losses which in turn helps a tax payer to leverage his potential incomes or gains (Dore, 2015). Negative gearing is considered to be a tax concession because the loss generated out of this strategy is used to reduce the other taxable income of an assessee which eventually lower the tax liability to be payable. Another tax concession in relation to housing affordability is capital gains tax discount as laid under Income Tax Assessment Act 1997/ 36. It provides a discount of 50% on the amount of net capital gain arises from the sale of properties or investment provided such asset or investment have been held for more than 12 months by the assessee (Mason Harrison, 2015). Capital gain tax discount also enables an investor to leverage his tax liability as it reduces the taxable amount arise out of capital gains from long term assets. Further, under the ruling of case between Dickson vs. Taxation Commissioner (NSW) as decided by the High Court of Australia, it was stated that any income derived from any source shall be taxable in the hands of the assessee if such income generated in Australia and if such source is held for more than 12 months before its disposal then it qualifies for capital gain discount of 50%. Lately, the two tax concessions i.e. negative gearing and capital gains tax discount have been a debatable issue between the media and Australian government and opposition parties for housing affordability in the real estate market. The debate is whether these tax concessions are reasons for a rise of speculative activity in real estate market, which ultimately hinders the first property investor, or whether these tax concessions are not the sole reason for a fall in owning or possessing the property by individuals. According to some reliable sources of research, in a court verdict Mr. Morrisons claim was acknowledged which stated that the ratio of individuals who are negatively geared in the investment properties is around one in every ten as per the data of Australian Tax Office. It also showed that individuals who use the negative gearing tax concessions have taxable income below $80,000 at an average i.e. these investors have modest earnings. Some sources are of the contention th at the difficulty in possessing the house property is because of demand supply inverse relation while some other sources that since the Australian Government of Taxation has introduced tax concessions on capital gain for investors, it becomes the reason for increase of speculative activity in real estate market which eventually put barriers to those who are first home investor (Gill, 2015). From the various sources and references as well as from the points presented by Australian Taxation Office, advantages have not only provided to the long term investors in the form of tax investors but also to the individuals who are first homebuyer. The government of Australia had come up with the special loan plans, which help investors having low start up cost, lower amount of down payment, grant of loan to the qualified borrowers with low and fixed rate of interests. The government of Australia has initiated these certain advantages so that individuals can afford to buy their own home, which on the other hand stands at disadvantageous either for other investors or for some other reasons. Some of these reasons are sanction of loan at lower limits, requirements of high insurance fees i.e. the acquirer will have to buy insurance on mortgaged as a means of security, which would be around 20% of the mortgaged security, the most disadvantage part of the entire plan is the flexibility of the plan, which is very less. The plan is obtainable to limited class of investors who satisfies the required criteria and perfect credit. Hence, it can be sum up that the benefits provided by the Australian Taxation Office are both in favour and against to the investors while the tax concessions provided to long term investors are not the only reasons for difficulties in possession of house property (Evans, Minas Lim, 2015, September). Section 102.5 under Income Tax Assessment Act 1997 deals with the computation and assessment of capital gain taxability that arises on sale of investments or assets that includes in the taxable income of the taxpayer. According to the provisions and regulations, there are two types of capital gain arises to the assesses long-term capital gain and short term capital gain. Long-term capital gain occurs on disposal of assets held for more than 12 months while short-term capital gain occurs on sale of assets held for less than 12 months (Blunden, 2015). For the purpose of capital gain taxability, assets include any property or shares or jewellery or cash or any other movable or immovable assets, which helps in generating income to the investor. An assessee is eligible to claim any capital loss incurred in either previous years or in current taxation year against the capital gain, assessee is also eligible to claim deduction of 50% on long-term capital gain along with certain exemptions a s specified in the ITAA 1997 under section 102.5. Further, it is mentioned in the provision of Income Tax Assessment Act 1997/ 1936, that any long term capital loss incurred by the assessee in the current taxation year shal be set off with only long term capital gain of that particular current year. If the loss is carried forward to next assessment year then it can be set off against net capital gain taxable inclusive of short term capital gain. Hence, it can be said that the provisions laid under ITAA 1997 enforced by the Australian Taxation Office is more or less at par for both the long term capital investors and for first time property buyers. However, there are some more advantages for the long-term investors (Hulse Burke, 2015), which eventually lower their taxable amount, it cannot be said that the first time buyers face difficulties only because of the benefits given to the long-term owners. Australian government is trying to introduce and enforce new provisions, which could be beneficial to the new investors as well and once the period of holding extends beyond 12 months, they will fall under the long term investor category and accordingly eligible to claim deductions. Part B: In this part Jai, aged 50 years, employed wishes to be retired in 20 years at the age of 70, sold his long term owned property and planning to own another, a smaller one for personal use and another property for the purpose of investment (Jacobs, 2016). For this purpose the amount of cash, he left with after the completion of sale process and repayment of home loan was $200,000. As per the data provided, retained amount with Jai is $200,000 where as the amount of proposed loan is $150,000 at 5% per annum interest rate. The amount of interest to be paid annually is $ 150,000* 5/100 i.e. $ 7,500. As Jai wants to take the advantage of negative gearing opportunity so that his tax liability would be in his favour, it is required to analyze all the three scenarios provided including certain necessary assumptions in consideration with the provisions of Income Tax Assessment Act 1997, under section 102.5 for assessment of net capital gain enforced by Australian Taxation Office (Hayes, 2015). a. In the first case, Jai would be using cash of $200,000 for buying new home and loan amount $150,000 for buying property as an investment. Under this option, annual interest on loan $7,500 is to be paid by Mr. Jai, usually the rent income is less than the interest cost and as it is not available in the case it is assumed that the rent income from the property would be around $6,000 annually (Bourassa Haurin, 2016) which states that Jai incurs loss of $1,500. Jai is eligible to claim this loss as deduction while assessing his taxable income. Further, the value of property in future years should appreciate say, by 8% i.e. the value of property increases by $ 12,000 ($150,000*8/100) which eventually increase the value of portfolio by $10,500 ($12,000- $1,500). On the other hand, if we assume that rent income in this case is more than the interest cost then the question of negative gearing does not arise only (Ingles, 2016). b. In the second option, Mr. Jai would use the cash of $150,000 to buy the investment property and pay the balance $50,000 for his new home and remaining amount of $150,000 out of loan amount. In this case, negative gearing opportunity will not arise because Mr. Jai is using the loan amount borrowed for his new home, which is not an income generating property as the asset is for self-use. Additionally, annual interest cost payable equal to $7,500 and his rental income from the investment property would be 100% taxable in his taxable income under section 102.5 for assessment of net capital gain laid in Income Tax Assessment Act 1997 enforced by Australian Taxation Office. Further, considering the appreciation in the value of property as per the assumption in the first case, amounted to $12,000 will increase the portfolio along the with rental income (Jacobs, 2016). This Process might increase the portfolio of Mr. Jai but it will not give him the advantage in his tax liability as well as negative gearing opportunity would not be availed (Hulse Burke, 2015). c. In the third situation, Mr. Jai would use his cash $100,000 and loan amount $100,000 to buy home. Whereas for the investment property Jai is willing to cash $100,000 and remaining $50,000 out of borrowed amount. This scenario is little complicated in comparison to above two options. In case of acquisition of home, Mr. Jai would be paying annual interest of $5,000, i.e. 5% on $100,000, which does not qualify for the negative gearing, as the purchased home is not an income generating investment (Gill, 2015), whereas on the investment property annual interest payable will be $2,500. As the rental income assumed in option (a), we consider the same assumption in this option as well and hence, the rental income would be $6,000 annually. Therefore, Mr. Jai incurs net gain of $3,500 and accordingly, negative gearing opportunity does not arise but the same would be taxable in the hands of Mr. Jai. However, if both the properties are to be considered then Mr. Jai incurs total loss of $1,500 while the investment property appreciates at 8% per annum i.e. by amount of $ 12,000. This option is similar to the option (b) because Mr. Jai will not be eligible to claim any deduction in this strategy and the op portunity of negative gearing cannot be availed rather the income in the form of rent will be taxable according to the section 102.5 for assessment of net capital gain under Income Tax Assessment Act 1997. On evaluating, each of the three options above it is recommended, that Mr. Jai should opt for the first option, as his ultimate goal is to take the benefit of negative gearing opportunity under capital gain taxation along with the favourable tax recognition in the maximum in the maximum possible way (Gill, 2015). In the first option Mr. Jai is eligible to claim deductions of interest cost against his rental income from the investment property as well as negative gearing tax concession and additionally the value of his wealth would appreciate. Hence, the strategy of using his cash balance $200,000 for his home and borrowed amount of $150,000 for investment property is the most beneficial and favorable strategy among other options. Conclusion: This solution dealt with one of the most important debatable issue of Australia regarding housing affordability goals between the Government, opposition parties and media. Covering the different sources and concept of the Income Tax Assessment Act 1997 for investment and capital gain purpose the presentations carried the meaning, relevance and requirement of tax concession aspect for the speculative activity in the real estate market. As stated above, it is seen that the recent market structure for buying own house or property in the country has become very difficult and a great matter of concern even though there are few tax concessions and specified exemptions as presented by the Act of Income tax in Australia. As compared to the long term investors who get tax concessions on the disposal of their assets, for new and short term investors it becomes difficult to make investment and possessing house property as the market value is sweeping high while rate of income of individuals is coming down. Moreover, in the other part of the assignment, investment strategy has been carried out so as to avail the opportunity of negative gearing benefit and tax deductions and it has been concluded that the first option i.e. payment in cash for home and borrowed loan for the investment property is most beneficial option. Reference List: Adam, K., Marcet, A., Beutel, J. (2015). Stock price booms and expected capital gains.Available at SSRN 2634053. Blunden, H. (2015). Discourses around negative gearing of investment properties in Australia.Housing Studies, 1-18. Bourassa, S. C., Haurin, D. R. (2016). A Dynamic Housing Affordability Index.Available at SSRN 2721211. Daley, J., Wood, D. (2016). Hot property. Dore, M. H. (2015).Dynamic Investment Planning (Routledge Revivals). Routledge. Evans, C., Minas, J., Lim, Y. (2015, September). Taxing personal capital gains in Australia: An alternative way forward. InAustralian Tax Forum(Vol. 30). Feld, L. P., Ruf, M., Schreiber, U., Todtenhaupt, M., Voget, J. (2016). Taxing away MA: The effect of corporate capital gains taxes on acquisition activity.Available at SSRN. Gill, D. E. (2015). Consolidating the gains: Government intervention in risk capital.Venture Capital,17(1-2), 43-58. Gtze, U., Northcott, D., Schuster, P. (2015). Capital Budgeting and Investment Decisions. InInvestment Appraisal(pp. 3-26). Springer Berlin Heidelberg. Hayes, D. J. (2015). Changes in Iowa's Capital Gains Tax.Iowa Ag Review,4(1), 4. Hulse, K., Burke, T. (2015). Private rental housing in Australia: Political inertia and market change.Housing in 21st-Century Australia: People, Practices and Policies, 139. Ingles, D. (2016). Does Australia Need an Annual Wealth Tax?(And Why Do We Now Apply One Only to Pensioners).And Why Do We Now Apply One Only to Pensioners)(March 1, 2016). Tax and Transfer Policy Institute Working Paper-3/2016. Jacobs, K. A. (2016). Australias housing affordability crisis. Lopez, R. (2015).Fundamental accrued capital gains and the measurement of top incomes: An application to Chile. University of Chile, Department of Economics. Mason, C. M., Harrison, R. T. (2015). Business angel investment activity in the financial crisis: UK evidence and policy implications.Environment and Planning C: Government and Policy,33(1), 43-60. Morgan, H. J. (2016).CAPITAL GAINS: ENHANCING SOCIAL INCLUSION AND EMPLOYABILITY IN EAST LONDON THROUGH SPORT FOR CHANGE(Doctoral dissertation, University Library). Stilwell, F. (2016). Taxing times in Australian capitalism.Australian Socialist,22(1), 2. Weisbach, D. A. (2016). Capital Gains Taxation and Corporate Investment.University of Chicago Coase-Sandor Institute for Law Economics Research Paper, (740). Yao, L., White, M., Koblyakova, A. (2015).House price appreciation and housing affordability: a study of younger households tenure choice in China(No. eres2015_44). European Real Estate Society (ERES).