Essay on Research Methodology - 2486 Words

3. Methodology: 3.1 Introduction: The study for this thesis will be exploratory research using secondary data collected by the communication agency, MESH Planning. The agency developed an innovative approach called ‘real-time experience tracking’, which involves three stages of data collection. And both qualitative and quantitative data will be collected and used in this context in order to get an insight of critical incidents. This section will start with a comparison of three possible methodologies for data collection: ethnography, survey (or interview) and real time experience tracking. And then sampling and data collection methods will be examined followed by a description of data analysis. 3.2 Research approach selection:†¦show more content†¦They are much cheaper than ethnography with a greater effectiveness, however, all of these interviews or surveys were based on the retrospective data, respondents answered the questions by their memory and the issue may happened for a long time. There could be a great influence on the quality of data since the ability of respondent to recall information differed from one to another and some incorrect information often occurred (Baker, 2003). The third approach considered in this study is the real-time experience tracking developed by MESH planning. This is an approach to record 360-degree touchpoints of brand by respondents in real time. There are three stages of data collection. The first stage uses the pre-online questionnaire to collect information about brand health and relationship quality. The third stage uses the same questions to ask respondents’ perception after brand encounters in order to identify any change. While the second stage for data collection is the most crucial process in the approach. Respondents are asked to send SMS message to report any brand encounter via mobile phones. And the online diary also helped to expand these experiences (Willis et al 2010). Meanwhile, for identifying the CIs, weekly questionnaire will be sent to respondents about the CIs happened in the past week. The approach offers a holistic view to track customer experience as well as identifying critical incidences. The real-time tracking approach enabled to identify aShow MoreRelatedResearch Methodologies966 Words   |  4 PagesReserve (AFR) medical unit offers various problems and possible solutions for research and study as we continue into the 21st century. However, research methodologies and the availability of information offers opportunities into understanding and gaining knowledge pertaining to leadership, management and the culture as it pertains to the organization. This paper will delve into the qualitative aspect of research methodology and the methods of literature reviews and surveys as tools for gather informationRead MoreResearch Methodology For The Research1255 Words   |  6 PagesCHAPTER 3 RESEARCH METHODOLOGY Introduction In doing the research, the methodology must be appropriate so that the analysis findings could reach the objective. Research methodology proposed one procedure in order way to be follow to answer all the questions in the research that want to be made. Quoted by Denzin and Lincoln (1994), methodology is a process that related with research objective and data. In the others word, it is early research planning that include the research scope, data collectionRead MoreResearch Methodology1700 Words   |  7 Pagesï » ¿An overview of Research Methodology Research defines as a scientific and systematic search for pertinent information on a specific topic . In fact, research is an art of scientific investigation. The term research refers to the systematic method consisting of enunciating the problem, formulating a hypothesis , collecting the facts or data , analyzing the facts and reaching the certain conclusions either in the form of solutions toward the concerned problems or in certain generalizations forRead MoreResearch Methodology16940 Words   |  68 PagesRESEARCH METHODOLOGY S. Rajasekar School of Physics, Bharathidasan University, Tiruchirapalli – 620 024, Tamilnadu, Indiaâˆâ€" P. Philominathan Department of Physics, Sri AVVM Pushpam College, Poondi, Thanjavur – 613 503, Tamilnadu, India V. Chinnathambi Department of Physics, AKGS Arts College, Srivaikundam – 628 619, Tamilnadu, India In this manuscript various components of research are listed and brieï ¬â€šy discussed. The topics considered in this write-up cover a part of the research methodology paperRead MoreCompare different research methodologies for health and social care637 Words   |  3 PagesP3: Compare different research methodologies for health and social care. In this assignment I will be comparing the different types of research methodologies for health and social care. INTERVIEWS: Interviews are usually taken for people when they are looking for jobs or looking places in college and universities. There are many advantages of interviews, one being that they will be able to get good information and some data, also they will develop their communication skills too when talking toRead MoreResearch mEthodology957 Words   |  4 Pages4. Empirical research in India in particular creates so many problems for the researchers. State the problems that are usually faced by such researchers. 5. A research scholar has to work as a judge and derive the truth and not as a pleader who is only eager to prove his case in favour of his plaintiff. Discuss the statement pointing out the objectives of research. 6. Creative management, whether in public administration or private industry, depends on methods of inquiry that maintain objectivityRead MoreChapter 3: Research Methodology Research Methodology Is859 Words   |  4 PagesChapter 3: Research Methodology Research methodology is the process used to collect information and data for the purpose of making business decisions. Primary Research, Justification and Biases Primary research is the experiments, investigations, or tests carried out to acquire data first-hand, rather than being gathered from published sources. However primary research is costly, time consuming, sometimes the feed backs are inaccurate and the number of resources are required The methodology may includeRead MoreResearch Methodology : Research Methods1868 Words   |  8 Pages 3. Research Methodology 3.1 Introduction This chapter will focus on the research methods application and explain why use these research methods to accomplish this case study. This study was used the qualitative method to collect various data in order to get more depth and comprehensive information to explore the questions of this study. The qualitative method mainly used in exploratory research on objectives, it can be used to obtain potential causes, ideas, and motivations. Furthermore, the qualitativeRead MoreResearch Methodology Used For Research1207 Words   |  5 PagesResearch Methodology Introduction This chapter discusses the methodology used for this research. Describing type of methodology in research study and define the chosen method and approach for this research. Then, the outline of research strategy used, framework this research conducted and data sources collected to obtain valid and reliable research as the objective determined. Review of Research of Methodology Broadly speaking, there are several purpose of research. It depends on the objectiveRead MoreResearch Methodology : Research On Research1072 Words   |  5 PagesResearch Methodology Introduction: Introduction in research is the most important section as it gives an overview of the research and the contents of the document to the readers. It should take users from their own lives to the place of the research analysis. Introduction part should give the essential information of why the research topic is important in the field. It should be concise though it does not have any word limits. In general introduction gives the review of the research. It is the best

How Outsourcing Affects the Economy Essay - 760 Words

Outsourcing is nothing new. It is a difficult issue to handle and tackle, supporters and detractors agree on one thing. That outsourcing will not be eliminated to a complete. That is why I wrote on what is outsourcing, how it affect the economy, and can it be stop. The word outsourcing can be defined in a numbers of ways depending on the type of service and the form of relationship with the supplier. Also referred to as contracting out or buying in. May be the delegation or handing over to a third party. Company to provide services that might other wise be performed by in- house employees. The term is increasingly used to refer to subcontracting of a set of functions or processes by one firm to another, or to a group of individuals.†¦show more content†¦in a negative way. That companies are taxed based on outsourcing it might just decrease a corporations tax debt and decrease the federal spending. It is true that it has had led to job loss in the U.S., and detrimental effec t on people that only minimally qualified for work. With fewer jobs available for unskilled workers, people will find themselves in a exceptional poverty. Poverty do not benefit the U.S. since it reduces consumer spending and tax revenues. Greater desire to outsource to make things more cheaply so they will be more attractive to consumers. Doing that the lowering expenses of corporations ill create jobs. May mean more consumers spending, an companies able to hire workers in U.S. because they are paying less for workers outside of it. The companies economically benefit by selling their product in other countries. Another outsourcing that need to be addressed; workers may be performed by children, or in humane working conditions. It has lost of income by local, state, and federal government. On the other hand they absorb wealth. If so can outsourcing be stop any kind of way? The U.S. want and will not think about stopping or banning outsourcing. The chief executive officers who decid e on their growth of the economy and outsourcing will continue to be their. Politicians love to do what every the people demand, that is what happen t U.S. Also find out news that include creating new jobShow MoreRelatedThe Effects of Outsourcing in America Essay1299 Words   |  6 PagesThis quote by Adam Smith, cited by Timothy Taylor, defines outsourcing as a task that can be done within a group, but is instead done by a third-party group for less money. While outsourcing service benefits American firms, studies show it takes jobs from middle-class Americans and adversely affects the American economy; however, other research proposes that outsourcing might actually benefit the American economy. One effect of outsourcing is that it economically benefits American firms both domesticallyRead MoreEffects of Outsourcing on Companies Employees and the Economy1634 Words   |  7 PagesEffects of Outsourcing Timothy Nicotera University of New Hampshire Abstract This paper will look through the effects that outsourcing has on American business, the economy, and social issues now as well as into the future. Outsourcing is a growing trend among companies large and small as an attempt to gain a competitive advantage in both local and global markets. There are both positive and negative impacts of this way of doing business that need to be realized and accounted for in order forRead MoreWhy Outsourcing Hurts United States Economy? Essay1532 Words   |  7 Pagesoffshore. They include chip design engineering, basic research— even financial analysis. Can America lose these jobs and still prosper (R. Hira, 2008, p-1)?† The reaction of this news was swift and divided. Definitely large corporations that will be outsourcing will make huge profits in the long run but â€Å"what about the American citizens?† Jennifer, an American citizen, working for a big recruiter company, was sitting in her cubicle sorting out the resumes and suddenly manager calls in for meeting. SheRead MoreWhat Major Trends Do You See Affecting The Roles Of Purchasing Managers During The Next Decade?1447 Words   |  6 Pagestrends that affect to the roles of purchasing manager. As emerging markets assume a greater role in the global economy, the traditional demand and supply poles that have shaped global commerce over the last 50 years will change dramatically. More and more global company will have their purchasing managers based in China, India or Brazil. The procurement teams need to start developing expertise in local emerging market sourcing in China, Brazil, and India, as well as other developing economies. SustainabilityRead MoreIs Outsourcing Bad Or Good? The Us Economy?898 Words   |  4 PagesA) Why is outsourcing so bad or good to the US economy? In general, the outsourcing is hiring the foreign workers/company to do a particular task, as opposed to hiring domestic workers/company. Besides the outsourcing, the international purchase is an essential activity of companies. In the trend of a booming global economy, a company only focuses on its core value and hire suppliers to supply the necessary product and service. The relationship between companies are complicated and interdependentRead MoreHow is outsourcing affecting American Citizens, its not only taking jobs away from us Americans1400 Words   |  6 PagesHow is outsourcing affecting American Citizens, its not only taking jobs away from us Americans but is also hurting our US economy. Outsourcing is when a company such as Apple sends jobs overseas to a country such as China and has factory workers there assemble the product for a much lower price. Yes this lowers the price of products but we have to take into account how many jobs this it taking from American citizens. Outsourcing jobs does lower the price of products but jobs should stay here inRead MoreOffshore Outsourcing Essay1693 Words   |  7 Pagesdiscuss offshore outsourcing and the effects it has on the American worker in a technology environment. We begin with the scope of the problem and how it has changed the economy for better and for worst. Various figures representing miscellaneous data about off shoring will be represented. The topics include the background and nature of offshore outsourcing, reasons for outsourcing, why trading promotes gain, current economic standing from outsourcing, and finally how outsourcing affects wages and employmentRead MoreOutsourcing In India894 Words   |  4 Pagesup almost as much as 60-65% of the global economy with India being a major contributor to this industry (KPMG, 2016). India has dignity to know that its country is one of the fastest-growing service sectors in the world. According to KPMG (2016), services remain the key driver of Ind ia’s economic growth and continues to grow strong and steady. The services sector contributes more than 50% to India’s GDP and is growing at about 10% per year. IT outsourcing has been a major source of employment forRead MoreThe Impact of Outsourcing on the U.S. Economy Essay561 Words   |  3 PagesIt is difficult to determine whether offshore outsourcing has a positive or negative effect on the U.S. economy. It may actually depend on which perspective you take on it. As stated by Hira and Hira (2005), outsourcing in the services sector is a major shift in how the economy operates and will have serious impacts, both positive and negative, on the trajectory of economic growth, distribution of income and the workforce. However, there are many factors to take into account when considering globalizationRead MoreCompetition And Sustainability For Reducing Production Costs1467 Words   |  6 PagesCompetition and sustainability in the third-party IT contracting indust ry in the United States are driven by economic factors such as outsourcing, globalization, mergers, and acquisitions (Rose-Anderssen, Baldwin, Ridgway, 2011). In turn, these factors shape and transform third-party IT contracting companies (Jancikova Brychta, 2009). IT outsourcing (ITO) is a business solution for reducing production costs (Desar McGee, 2010). This approach is used frequently in the operation of call centers

Playing God in Medicine Continues to be Acceptable Essay

As a species we’ve always looked for ways to be faster, stronger, smarter, and live longer. Many enhancements we take for granted today; blood transfusions, vaccinations, and birth control, seemed unnatural or immoral when first introduced. Yet over time we’ve become accustomed to these controls over our minds and bodies, and have used them to better ourselves and our world. Imagine a society without disease, cancers, or heredity disorders. Life span would increase and IQ raised. Mental illness eliminated. Alzheimer’s gone. Hereditary problems, like baldness eradicated. Technology exists to diagnose flawed DNA in pre-implantation embryos, empowering humans to create a stronger, healthier child. Scientists place a new/modified gene into a†¦show more content†¦By inserting desired genes into bacterial plasmids and allowing plant cells to take up the foreign DNA, numerous plant species now have the ability to survive harsh conditions such as heat and cold, resist pesticides more effectively, yield more plentiful amounts of edible foods, and pass on their desirable genes to viable offspring. Rice, corn, and tomatoes are good examples of plants that have been modified in this way (Byrne). In fact, the U.S. and Canada are the leading producers of these genetically modified foods (see chart below). Now, the question remains if it is ethically and socially acceptable to implement a similar kind of practice to modify human beings so that they will, in turn, possess the most desired traits and be able to pass them on from generation to generation. You do not have to stop there. Advanced reproductive procedures unite the sperm and egg in a laboratory, in-vitro fertilization. Advanced reproductive techniques involve using InVitro Fertilisation or IVF to fertilise eggs with sperm in test-tubes outside the mothers body in a laboratory. These techniques allow doctors and parents to reduce the chance that a child will be born with a genetic disorder. At the moment it is only legally possible to carry out two types of advanced reproductive technologies on humans. The first involves choosing the type of sperm that will fertiliseShow MoreRelatedEssay about The Debate Over Euthanasia1216 Words   |  5 Pagesliving with agonizing pain.3 During this time period, this choice was commonplace. A few ancient philosophers, who believed that the ending of a human life belonged to the gods only, met it with objection. When the Christian era began, the subject was rarely discussed or practiced because of the strong trust and faith held in God and his divine command. It was not until the eighteenth century Enlightenment period that new ideas favoring euthanasia were put forth by philosophers and other prominentRead MoreQuestions On Ethics And Ethics908 Words   |  4 Pagesimportant to make the right decision because every decision has consequences good or bad. The bible tells us in Proverbs 21:2-3 that, â€Å"Every way of a man is right in his own eyes, but the Lord weighs the hearts. To do righteousness and justice is more acceptable to the Lord than sacrifice† (NIV). Our individual ethical beliefs affects how we behave and treat one another. When we are in a setting in which decisions are made by more than one person, our individual ethical beliefs and greed can have a bigRead MoreEssay on Utilitarianism and the Case for Euthanasia1353 Words   |  6 Pagesits inception. Freedom is still a cause that requires our attention. The great debate on simple liberties such as the right to decide what happens to one ’s body is still an issue that society has failed to resolve. It is a moral quandary that will continue to be discussed and a deliberated on as long as humankind are free moral agents with personal moral preferences. The question is do we allow our personal preferences to impede the decisions of other individuals? If we have the right to have our setRead MorePythagoras And Ancient Athenian Culture1708 Words   |  7 PagesPythagoras and Ancient Athenian Culture The ancient Greeks did not always possess the deeply creative and accepting culture imagined by society today. They started off as very ritualistic and stubbornly polytheistic, rejecting those who denied the gods and ostracising people who seemed unpious. While some of these traits never disappeared, others became more like the Greeks we recognize today starting in the fifth century BCE. It was around this time that Pythagoras lived and taught. Today weRead MoreGenetic Engineering And Its Effects1592 Words   |  7 PagesA future with no more disease, no more limitations to what we can or cannot do, the making of a superhuman, playing God. Scientists can now make humans better than ever by improving their bodies by changing the cells in your body. Genetic engineering can also prevent long-time diseases from continuing in a family and help treat many illnesses. Though it can help many issues, it brings up many problems if used improperly and often abused. Genetic engineering harb ors more moral and ethical issues thanRead MoreModern Medicine And Biotechnology Have Increased The Lifespan Of Humans Across The World1282 Words   |  6 PagesIntroduction In the past couple of years, advancements in modern medicine and biotechnology have increased. Biotechnology, quoted from the Business Dictionary, is the â€Å"application of biology to produce industrial enzymes, improved plants and animals, medicines, pesticides, etc., from living organisms or their parts. Genetic engineering is a special application of biotechnology in which genetic (hereditary) material of a plant or animal is modified (at the molecular level) to produce more desirableRead MoreThe Ethical Debate Concerning Cloning Essay6336 Words   |  26 Pageschild as long as the child born is unharmed. Some philosophers point out that when talking about rights it is necessary to discern from whom these rights should come. This question is difficult to answer because it either assumes natural, God-given rights or requires that the state ensure the right to reproduce or both. A third view says that cloning will provide for the possibility of improvement by giving birth to children who are free of birth defects, because when anyRead MoreThe Proud Family Movie : Human Cloning Essay2616 Words   |  11 PagesTherefore, cloning animals and humans should be illegal because it is playing God, limits DNA, goes against human nature thus, making human cloning unnatural and unethical. The first and most important argument for why human cloning should be illegal because it is playing God. Playing God is when someone is trying to do God actions and duties. People can consider some of the scientists that research cloning of playing God because they are creating a new life with human embryos. In Shea (2001)Read More Genetic Engineering Essay example2745 Words   |  11 Pageslarge-scale eugenic programs, and totalitarian control over human lives. How should the acceptability of these risks be determined? We argue that the assessment should be left to those who can be harmed by the decisions in question. Economic risks are acceptable, if they are condoned by the corporations and governments who take them. The risks imposed on laboratory personnel by the containment of dangerous materials ought to be evaluated by the laboratory personnel themselves. All other risks are more orRead MoreMoral and Ethical Issues in Gene Therapy5753 Words   |  24 Pagestaken is to a ddress the underlying ethical aspects in respect of particular issues as they arise. Is it acceptable for human beings to manipulate human genes? Are we Playing God? What is a Human Being? Hubris and Humanity Back to Contents Are we Playing God? It is often asked whether it is right for human beings to manipulate human genes at all, as if this were in some sense â€Å"playing God† by altering fundamental aspects of human makeup (and also that of plants and animals) which are God’s prerogative

The story of Alice Sebold’s memoir begins with her as a...

The story of Alice Sebold’s memoir begins with her as a freshman at Syracuse University and the scene in which she is brutally raped. Sebold writes in vivid detail on how the rape went throughout the beginning of the chapter. She was walking back to her dormitory through a park during nighttime when she was suddenly assaulted and raped by a black man. After the traumatizing experience, she makes her back to her dorm where she told her friends about the rape. One of her roommate’s black friends gives her a hug in order to apologize on behalf of the black men and to make her not judge them as rapists due to the incident. After meeting with her friends, they take her emergency room. A police officer later tells her that she was â€Å"lucky†Ã¢â‚¬ ¦show more content†¦Sebold further explains her feelings about the rape. She says how people did not see her the same way because she was â€Å"ruined† or â€Å"tainted.† She goes through a series of encou nters with people where she felt isolated from them because they did not know what to say to her or did not think she was the same person as before. Even through all of the isolation, she still decides to return to Syracuse. Everyone who knew about her rape felt uneasy towards her and tried to stay away from her. She begins taking hard-to-get-in classes such as a poetry workshop with Tess Gallagher and a writing workshop with Tobias Wolff. She starts to become fairly close to Mrs. Gallagher after showing her a poem that she wrote about the feelings she had for her rapist because Gallagher actually understood how she felt. One day on her way to Wolff’s class, she spots her rapist on Marshall Street and has an encounter with him. He asks her if he had seen her somewhere before but she ignored him and continued to walk. She notifies the police and the rapist, soon identified as Gregory Madison, is arrested. The story later develops into whether or not she wanted to testify her rape case since many rape victims would rather not continue and just leave everything in the past. Sebold, on the other hand, wants to testify and agrees to press charges and to actually be a witness in the triel. SheShow MoreRelatedEssay on Critical analysis of Alice Sebolds The Lovely Bones3148 Words   |  13 Pages Alice Sebold’s number one national bestselling novel The Lovely Bones depicts the horrendous rape and murder of a small-town girl named Suzie Salmon. Suzie must then watch--from her own personal heaven—her family and friends struggle to cope and move on with their lives. The novel is set in the suburbs of Norristown, Pennsylvania, 1973. Published in 2002, The Lovely Bones became an instant bestseller, and in 2010 it was released into theaters around the world. Alice Sebold’s early years helped

Safeguarding Vulnerable Group Act 2006 - 1744 Words

in 2008, in the hope that it would enhance children’s development in all early years settings. It was then made law and legal requirements were put in place on nursery practitioners to make sure that standards that the framework has set out are being met. There are four main acts covering the legal status of the EYFS are: Children Act 1989 and 2004 Data Protection Act 1998 Childcare Act 2006 Safeguarding Vulnerable Group Act 2006 It is now law for all early years settings and schools to carry out the EYFS as well as other organizations covered by Ofsted. There are different environments that work alongside the EYFS framework which are: Day nurseries Nurseries schools Primary schools Home teaching. Some child care settings that care for†¦show more content†¦The ideas and concepts gives you knowledge how to provide quality care and work alongside parents, also it can give you guidance on how to set up an activity to help the child get the most out of it. The four sections are: *A unique child- Every child is different who is always developing who never gives up has high self esteem, and believes in themselves. *Positive relationships- This can teach children to be confident within them and become more self reliant when children know that they have a secure base. *Enabling environment- children learn best in positive surroundings when the activities are set out for their personal requirements and there is a good relationship between practitioner and parents of the children. *Learning and development- Every child is different and develops in their own way in their own time. Learning and development is key for all children including those whose different is delayed and those with physical impairment. Explain how early years settings are inspected to check their delivery of the EYFS Settings are checked to make sure that they are deliver effective learning and the requirements of the EYFS. Ofsted is responsible for carrying out these inspections they will assess weather the level of care the children are receiving is good enough. Ofsted will focus mainly on these areas:

Beauty and the Beast Compare to Pig King free essay sample

â€Å" Love suffers long and is kind †, (1 Corinthians 13:4). In this version of Beauty and the Beast, both Beauty and Beast underwent a stream of lifelong sufferings, the kind that we don’t usually see in the world we live In, but these two characters, having natural goodness in their hearts made them strong in nature thus making them very patient in everything that they do and every decisions that they make. Beast had been cast a magic spell that gave him his ugly appearance.A spell that can only be undone by a girl who will reciprocate his love despite his ugliness and lack of intelligence. Beauty showed honesty in letting him know that friendship is what she can only give him. Both stories are well quantified with virtues and the most prevalent of all is love, wherein if a subject is misguided, leads to an outburst of vices, vices that ruins the inner beauty of a person. We will write a custom essay sample on Beauty and the Beast Compare to Pig King or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The contrast of the stories lies on the capability of the characters to love.Beast patiently waited for Beauty to come back while the young Prince impatiently decided to take an action concerning his wife’s being a frog not knowing that it will lead to a more complicated burden. In today’s world of technological advancement that allow us to experience and do practically anything what we want. Do we still need to be patient? In spite of our dislike in waiting, life is full of waiting.It involves an expectation of something special, anticipation and confident hope that something will take place. If we want to be successful in life you need to take time and be patient to learn the basics. Taking action at the right time, the whole process involved doing the right thing at the right time. Patience- tolerating delay is a virtue that can imply self- control and forbearance. We don’t see this kind of love nowadays, a love that is willing to surpass everything to pursue it, whatever it takes.

Land Transactions and Investment Regime †MyAssignmenthelp.com

Question: Discuss about the Land Transactions and Investment Regime. Answer: Introduction: The kit was born in Chile and still has his Chilean citizenship. However, Kit is also a permanent resident of Australia. He spends a major part of the year working off the Indonesian coast on an oil rig for an American firm. He was hired by this company in Australia only, and the employment agreement was signed there too. Kits family including his wife and two children have been living in Australia for the past four years. They also have their own home in the country which was bought three years ago. Both Kit and his wife share their bank account with Westpac Bank, and his salary is also directly credited into this account. All the other investments of the family that includes a share portfolio are still in Chile. In every three months, Kit visits his family for a month either in Australia or in Chile. The issue of residency could be complex and is highly reliant on a persons individual circumstances. A person is primarily an Australian resident for tax purposes if he/she resides in the country within the ordinary context of the term resides. Nonetheless, residence in the ordinary context is disparate from nationality and domicile. For instance, a taxpayer can be considered a resident in Australia, though he stayed abroad permanently, given he visits Australia due to the regular system of his life. The main test used to determine residency for tax purposes if the resident test (Australian Government, 2017). If an individual is residing in the country, then he is regarded as a resident for taxation purposes, and no other resident test needs to be applied to him. If an individual does not qualify the resident test, he/she may still be regarded as a resident in Australia if any of the following three situations is met: Domicile Test - A person is an Australian resident under this test if he/she holds a domicile in Australia except the Commissioner is content that the individuals permanent residence is outside Australia. As per the Domicile Act 1982, individual gains a domicile of choice in the country if he/she intends to make Australia his/her indefinite home. Domicile usually implies the nation in which a person is born unless he/she migrates to other nation (Australian Government, 2017). The 183 days test A new migrant or a returning expat who are present in Australia for over 183 days occasionally or continuously in a year, is considered a resident of Australia as per the 183 days test. This is except the Commissioner is content the individuals permanent residence is out of Australia, and he does not intend to take residence (Australian Tax Residency Guidelines, 2017). The Superannuation test This is a mandatory test and a substitute to the regular residence tests which means that a person could be resident as per this test when he/she does not live in Australia in the ordinary context. In effect, a person is deemed to be resident if he is a certified employee for the intentions of the Superannuation Act 1976 or is the partner or child below 16 years of age of such an individual. This test is mainly applicable to persons who work for the Australian government offshores (Australian Government, 2016). The other factors which are considered while determining the residency for tax purposes are: Business and family ties Reason of presence Living and social arrangements In the given case, Kit holds a permanent house in Australia which he purchased three years back. As per the facts mentioned in the case study, his family has been residing in Australia for the past four years. Keeping these things in mind, Kit will be treated as a resident of Australia for taxation purposes. He is obligated to disclose all the income earned by him both in Australia and outside on his Australian income tax return. Income which he is earning through every direct and indirect source is covered in assessable income and is chargeable for tax purposes. Nonetheless, as per the provisions of the Domicile test and with the justification given by the commissioner, Kit is a resident of Australia (Alan Lewis Accountants, 2012). Salary for Taxation purpose and other income from investment The entire salary earned by Kit by working on the oil rig off the Indonesian coast is taxable according to the provisions of Section 6-5 ITAA 1997. The current tax slab starts from $18201 for the resident individuals, and same is applicable on Kit. For every $1 earned over 18,200 Kit will be charged 19c. The dividend which Kit is receiving on his share portfolio in Chile is also taxable in Australia as per the provisions contained in Section 6-10 of ITAA 1997. According to these provisions, the dividend is the money received on bonus shares (Australian Government, 2016). When Kit receives a dividend on his shares, then the same would apply for franking tax offset. As per Singh, (2016) this is also known as imputation credit, and this must be shown properly on the tax return to avail such benefit. If this information is not as per the amount disclosed in the income tax return, then it will prescribe the details in comparison with the information with the tax department and relevant co rrections will be made. This case took into account the matter of the realisation of a capital asset and whether or not profit earned from selling a property to be excavated for its mineral deposits was computable as ordinary capital or income by nature. The outcome of the case was that the income from the sale of leases was computable because the intention of the taxpayer was to resell the leases at a gain rather than to work the leases. The business was of purchase and sale of leases. The verdict of the high court, in this case, was that the nature of profit generated from a business i.e. income nature or capital nature depends largely on the nature of the business and the association between the transactions which produce the gains (CCH Australia Staff, 2012). Corresponding principles were also applicable in the case of AA Finance Ltd. vs. CIR (1994)16 NZTC 11383. This case took into account the matter of business income and whether the division and sale of land which had been utilised by a mining company as a mine were computable as ordinary income or was just a realisation of a capital asset. The ruling, in this case, was that the sale of subdivided land was only a realisation. While taking this decision, the judge pointed out that for selling the land which is in a sub-divided condition unavoidably needs the construction of roads. The keeping aside a part of the land for park and other facilities did not change the transaction from mere realisation, and it was included in the process of realisation of a capital asset. The judge also stated that the subdivision size was not an important matter (CCH Australia Staff, 2011). In this case, FC of T vs. Whitfords Beach, a land was purchased by the taxpayer in 1954 so that shareholder can do fishing on the beach. Three development firms decided to buy the land in 1967 through the subdivision and with the intention of making a profit. The acquired land and subdivision for sale is apparently taxable as per Section 25A (1) ITAA 36 in accordance with the commissioner (CCH Australia Staff. 2012). Nonetheless, for avoiding tax liability, the developing forms bought the share and carried out this transaction which falls under the purview of tax evasion. Hence, the high court ruling, in this case, expanded the scope of receipts for the one-off transactions to be seen as ordinary income if the transactions occurred merely for the realisation of a capital asset. The High court ruling stated that the actions of the taxpayer were for the benefit of realisation of asset and hence the activities were considered to constitute a business of land and development. The high co urt held that the sale proceeds from any portion of the land at Whitfords Beach in all the pertinent income years were assessable incomes of the taxpayer as per subsection 25(1) of the ITAA 1936.It is mutual ground between the concerned parties that the sum to be covered in the assessable income of the taxpayer every year is the sum of the taxpayers profit from the sale proceeds (Barkoczy, 2010). The taxpayers were trustees of an estate that had deceased. The deceased party had bought a portion of farming land several years ago with the purpose of raising his family and getting involved in some farm related activities. After some years, the deceased person sold 50% of the land to a firm owned and controlled by family members. During this time also there was no intent of reselling the property at a profit. In fact, the new owners of the land began a partnership for raising cattle. The partnership failed to perform effectively, and the owners contemplated subdividing and sold the land. The Commissioner claimed that the sale of subdivided land was assessable income. The taxpayers claimed that the proceeds from the sale were not ordinary proceeds through a plan of profit making. In this case, the court considered it important that the taxpayer subdivided only after trying to sell the land in a single lot. The court held that profit from the sale was not ordinary income as the act ivities carried out by the party signified that the owners were not carrying out a business (Harding, 2013). The court decided in this case that the proceeds from the sale of land and subdivision are not assessable as per the provisions of Section 25(1) and 25A of ITAA 1997 (Dixon, 2016). The taxpayer argued that subdivision and selling lots were the realisation of a capital asset and not part of business activity. The income was obtained by the taxpayer through isolated transaction i.e. acquisition of land to work and sell the sand subsequently. Hence this income was considered as ordinary income by the court as per the provisions of Section 25 (1) of ITAA 97 (McLaren, 2014). The proceeds from this were considered as assessable profit because the intention of the taxpayer was to earn a profit. This case had a unique decision based on the fact that property was utilised as a mine for a long time as compared to farming. Hence, the sale proceeds from subdivided land which was originally bought for farming were considered as a realisation of a capital asset (Mackie, Histed and Page, 2011). The court held that the sale of land, in this case, was assessable according to Section 25(1). The taxpayer entered into the business with profit making intention. 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