Student Attendance And Achievement

Student Attendance And Achievement The relationship between students attendance and achievement in public schools has become a drawn out issue. Among different studies by scholars, policymakers, specialists, and parents the outcome has been determined there is a positive correlation between school attendance and academics. This group study has evaluated that the number of days students attended school improved their learning. Research has determine, lack of attendance not only affected individual students academically, but also affected the learning environment of the entire school. Reducing the rates of student truancy and chronic absenteeism has been and continues to be a goal of many schools and school systems. Despite the long history of concern over student attendance, the issue has received relatively little attention from educational researchers. If schools can improve the truancy of students, then education will begin to gain academically. It is deem, the more students are between the four walls of the classro om, the better prepared they will become and achievement levels will begin to show improvement. The issue of poor school attendance has been a serious concern for many years. The correlation between attendance and achievement has policy makers and researchers questioning the efficacy of family involvement. According to Sheldon 2007, analyses showed when schools worked to implement the concerns of the school with families, and community partnerships, student attendance improved an average of 5%, whereas in comparison to schools that did not implement such strategy, rates of student attendance declined slightly from one year to the next (Sheldon, 2007). In respect of this declination, the present education climate, policy makers have placed a heavy emphasis on getting more children to stay in school in order to pass or score proficiently on standardized tests. This major push was attributed to the federal (NCLB), No Child Left Behind Act of 2001. The importance of this act has placed heavy sanctions on schools with chronic student failure and poor achievement test results. The si gnificance of this act holds school accountable for high levels of student attendance (Sheldon, 2007). The NCLB placed a rigorous implementation on student achievement and individual schools accountability. Given the major push for academic success, the focus should be redirected more heavily on attendance, mobility, socio economic status and educators in order to improve student achievement (Sheldon, 2007). How Truancy Factors Measure up to Achievement According to Sheppard, 2007, the issue on truancy can best be defined as any unexcused or undocumented absence from school taking into account the attendance rules of the state. Every state has their own set of rules regarding the attendance. These rules are designed to determine the age at which a child is required to start school, the age at which a child may officially finish school and the reasons that might be invoked for any excused absence from school (Sheppard, 2007). The true factors on truancy is the evidence of students performing poorly on tests, in the classroom and not completely prepared for real life situations. One of the obvious reasons for the lack of cleared results in the fight against truancy was the complexed phenomenon, occurring as a result of interplay between various determining characteristics of the family structure and the priority placed on education within the home (Sheppard, 2007). In light of evidence research identified three kinds of factors that contributed to truancy. Currently these factors can be situated at the individual, the family, and the school level of concern. In reasoning on the individual level, it has been established that truants are characterized by lower levels of academic self-esteem (p.267). The family level suggested pupils who are often absent tend to display signs of academic anxiety, sometimes even leading to symptoms of neuroticism. On the school level, truancy was most endemic at the age 15, and in general, the problem was more prevalent among boys than among girls, and proved an impossible accuracy task (Sheppard, 2007). Family Involvement According to Anne Sheppard, 2009, poor school attendance and low achievement tended to occur because of parental variables such as low socio-economic status, conflict, neglect, criminal record and mental illness. However, although research has shown that pupils from poorer socio-economic backgrounds had less positive attitudes towards school and learning and lower levels of academic self-concept than their more advanced peers (Sheppard, 2009). It seems that the poorer economical the family structure, the less likely the family unit will be in support of advancing academically especially outside of the classroom. It has also been viewed that the age of the student plays a role in regards to achievement gap. In other words, the differences were not as great as it might have been expected from the achievement gap between the age group up to 16 years, as it were between their socio-economic statuses (Sheppard, 2009). Sheppard suggested the impact of parental involvement was thought to wo rk through parents educational values and aspirations being presented in a positive parenting style, which influenced how pupils perceived education, schoolwork, and their motivation to achieve. If the parents valued higher educational level, the students value would be of equal importance (Sheppard, 2009). In considering this value, the author suggested that parental involvement affected childrens achievement more than school procedures, especially in the primary years. This lack of involvement was determined to have an effect in the later school years in determining the magnitude of learning. This same involvement was perceived in pupils educational aspirations and staying in education rather than measured achievement (Sheppard, 2009). Research and Data Research on truancy among schools, families, peer groups, and individuals factor has slowly evolved according to the results from this study data from principles of middle-high school students of different states. Information on participants came from those who attended an average comprehensive school and based on their percentage of pupils receiving free or reduced school meals. The average targets for these schools were 91.9% (Sheppard, 2009). This figure indicated that all pupils with an attendance below 92% could be considered poor attenders. These attender names were obtained from the participating schools register (Sheppard, 2009). In retrieving such information, an interview was used to elicit in depth pupil descriptions of their parents behavior over matters of school attendance and their explanations of why it occurred. An interview was chosen instead of a written questionnaire as the pupils were judged unable to put detailed responses in writing. The questionnaire was desig ned to give quantifiable data from qualitative questions which would have been suitable for statistical analysis (Sheppard, 2009). Data were collected and throughout the frequency was rated on a 4 point grading scale. The categories determined (0-3), where 0 represented never, 1 represented once or twice a term, 2 represented once every 2-3 weeks and 3 represented once a week or more often students missed school(Sheppard, 2009). In this statistical correlation, researchers viewed in secondary schools, there were correlations between related poor attendance, antisocial behavior, anxiety, low academic attainment and poor future outcomes regarding employment, adult relationships and crime driving the poor academic down turn (Sheppard, 2007). Within the down turn, it was self -evidence that the students that were in truant jeopardy were more likely to have a track record related with law enforcement. Outside of being in jeopardy with the law, good and poor school attenders within the age bracket of 12-13 years of age, were compared on quantifiable measures of their self- reported requested on numerous occasion to be absent from school with parental permission. Results found this age bracket claimed that they asked their parents to allow their absences from school on an occasional or more often basis using illness as an excuse (Sheppard, 2007). Sheppard reported the study done by M. Morris and S. Rutt in 2004, addressed an uneven association between school attendance and achievement with 14-15 year old pupils. Sheppard conveyed this study showed boys underperformed girls with the same level of attendance problem. The report also revealed better attendance among black Caribbean pupils than their white pupils, but the data did not reflect higher achievement. It did show the relationship reflected attendance and achievement varied according to subject between these two groups with poor attendance being associated with poor achievement in English, but not mathematics (Sheppard, 2007). Implication of Time In considering poor achievement in Math and English, author Richard Schiming, 2009, measured the impact of time and students commitments to various course activities one of the major factors students performance where low in given classes. The results were revealing by far, the most valuable and important time commitment in a course was the time actually spent in the classroom proved major improvement. Time spent was the key importance determinant of a student success and each unit of time in the class itself provided, among all the class related activities, proved the greatest improvement in student performance (Shiming, 2009). The importance of students performance was viewed as time spent in a class in discussion sections that accompanied lectures. Also the importance of time spent studying outside of class preparing for the class session itself shown to be effective. Perhaps most surprisingly was the result that the least significant time commitment in improving student performan ce in a particular class was the time spent studying for the tests or quizzes. The greatest positive impact overall daily basis preparing for and participating in class were the students outperform those students who do not attend or skip class regularly (Shiming, 2009). The role of class attendance specifically in this research demonstrated that the lack of attendance was statistically significant in explaining why a student received failing grades of a D rather than an A, B, or C in any specific class (Shiming, 2009). The statistical tests employed found that regular class attendance was a significant determinant in minimizing a students chance of receiving failing grades. This study strongly suggested that regular class attendance can aid significantly by acting as an insurance policy in avoiding a D or an F grade in any given class. Data were also sorted to determine the relative impact of each absence in the students final letter grade for a particular course (Shiming, 2009). The empirical results showed that absence from class was statistically significant in lowering the letter grade of the typical student. Specifically, each absence from class lowered a students grade by 0.06 in a 4.00 grading system. Thus, a student with 10 absences in a giv en term would lower his/her grade by 0.6, which would be the difference between a C plus and a B for example. Therefore making attendance one of the major factors in student achievement and schools accountability (Rutkowski, Gonzalez, Joncas, Davier 2010). Other Factors In recent years truancy has become a contextual and school related problem around the country. This behavior has sparked various governments and educational agencies to develop a stricter policy to reduce truancy levels, mainly based on the argument that truancy was associated with risk behavior, crime and substance abuse. Researchers shown in various countries, school systems and government agencies increasingly perceived truancy as a major and salient problem for the education system (Claes, Hooghe Reeskens, 2009). Other countries have developed a vigorous policy to reduce truancy and other form of absenteeism in order to improve and build the achievement gap. Mainly this new stricter policy was deeming from the fact that police and welfare officers had to effectively control the presence of minors on the streets during school hours (Claes, Hooghe, Reeskens, 2009). Since students were choosing to skip out on being in class learning, law enforcement agencies had to imposed sanctio ns on parents to take appropriate action in truancy matters or be fine, forced to take parenting courses or be prosecuted. If schools were going to change the level of achievement, then the level of truancy must be dealt with in the same manner as risky behaviors like the use of alcohol and illegal drugs or violence (Claes, Hooghe, Reeskens, 2009). Penalties and the Law Legislation firmly states that childrens attendance at school were the responsibility of the parents. Official guidance encouraged education social work/welfare services and school pastoral staff to use largely punitive, or perceived punitive methods, with parents of poor attenders. The findings suggested that by the secondary school years, poor attenders were likely to have a history of inconsistent parental reaction to school absenteeism and perhaps education in general (Sheppard, 2007). Limited research evidence suggested that prosecuting parents of non-attenders did not result in improved attendance. It was concluded that such prosecuted parents tended to be socially excluded and disadvantaged, with financial penalties serving a mixture of deterrence retribution and a culture of blame. Similarly, education policy makers should demand high-quality evaluations and empirical studies to examine the relationship between parental prosecution and childrens school attendance, if educatio n welfare services are to use such legal procedures with conviction (Sheppard, 2007). The key to absences and tardiness were finding the right consequences. Under some schools new policy, when a student misses a single class, he or she does not receive a lower class grade or a zero for missed work. Instead, within a few hours of the infraction the students parents receive a phone call (and, if available, an e-mail), and within 36 hours a staff member meets with the student to inquire about the absence. There after every unexcused absence resulted in after-school detention. The response of this action students showed that they took these consequences more seriously than they took a change in their grades. In the research one student commented, Last year I could skip and nobody cared. This year, if I skip once Im taken to the woodshed (Reeves, 2008). Since the adoption of this new policy, unexcused absences have dropped by 42 percent, the number of disciplinary referrals has dropped by 64 percent, and suspensions have dropped by 37 percent. These results were strikingly consistent with evidence from other schools. When schools improved their grading policies-for example, by disconnecting grades from behavior-student achievement increased and behavior improved dramatically (Reeves, 2008). Conclusion In regards to truancy, data clearly demonstrated that policies should not be based solely on repressive policies, but measures should be included as an instrument in the fight against school absenteeism. Investigating truancy, it has been proven school does make a difference. Schools that encourage participation environments can offer supporting climates that are seen as open environment for participation produced a lower truancy record and performance level increased. Also, schools that intensified the involvement of parents with what goes on at the school, and increased achievement challenges strengthened their supporting school climate (Claes, Hooghe, Reeskens, 2009). The research findings supported the claim that truancy should be considered a vital educational problem. High truancy prevented schools from reaching their goal of providing children with a sufficient level of skills to play a meaningful role in society. As much of a fight against truancy, it has not being eliminated as a school issue, but was looked at as a matter of law and order, a core element concern of the education system. As lifelong learners, professional must recognize that professional practices continue to evolve as reflections are placed on new information. If and when information arises that helps and identify the root of educational challenges and track progress which can more readily develop an action plan that will have a positive impact on students, then a common goal will emerge to see every student succeed.

Portuguese missionaries Essay

The success of the Portuguese missionaries in sixteenth century Japan was due to the relationship between actors in the Asian theater and that milieu itself. Economic and political pressures, not religious fervor, were the important determining factors. Among the said factors were the production of silver in Japan, the potential market for it in China, the prohibition against trade engendered by the activities of the Japanese pirates, the arrival of the Portuguese traders with the accompanying missionaries, the receptivity of the then-emperor to Portuguese proselytizing, and the policy of funneling a portion of trade revenue to the Jesuits for recruitment purposes. Tangentially we may take into consideration the character of the faith itself. However, the Jesuits presented the same faith as in other countries during the Crusades with much less of an effect. Therefore we must conclude that it was the economic and political power the Portuguese wielded that enabled the Jesuits to attract more followers to their belief system in Japan during the Crusades than in other countries to which they directed their efforts. Influence at this time, as always, was an admixture of the religious, the military, the economic, the political, and the social. We must first understand the milieu of sixteenth-century Asia. The Portuguese reached the shores of Japan in 1543 aboard a Chinese junk. They set up shop and shortly thereafter, more traders began to arrive along with Jesuit missionaries. The emperor at the time was open to their activities, as were the Kamakura who shared power at the time. This was the â€Å"Sengoku† period, a time of warring states in which the shoguns lost some power which was then assumed by the merchant classes then in ascendency. The plebian classes were eager to capitalize on this development in order to rise in Japanese society. The Jesuits were involved in more than religious activity. In 1549 the priest Francis Xavier arrived in Japan. â€Å"This marked the start of a vigorous effort by Jesuit missionaries to bring Christianity to Japan. (Hall, 1) As stated, there was substantial trade between Japan and China commanded by a Portuguese captain-major who possessed military, economic, and administrative powers in the name of the king of Portugal. As a result of this influence, the Jesuits gained control of both Nagasaki, trade headquarters, and the area of Mogi in 1580. â€Å"The Society of Jesus then held all rights pertaining to possession of land, administration, and judicial matters there and also received the anchorage fees levied on Portuguese ships. † (Hall, 62) They used the proceeds from this windfall to fund their missionary work. It must be noted, however, that the Jesuit dominion of Nagasaki and Mogi lasted only until 1588 when the emperor Hideyoshi confiscated the Church’s domain. Another point of influence was military. â€Å"The Portuguese traders’ contribution of a new, modern instrument of mayhem to Japan’s well-stocked but still medieval and, by European standards, obsolescent arsenal was one of those was one of those remarkable accidents of history that have a revolutionary effect. † (Hall, 302) The Portuguese, with whom the Jesuits were allied, thus contributed the technology which enabled Japanese military reunification. The missionaries were able to use not only the economic influence the Portuguese conferred upon them but technological influence as well. The Portuguese were of great practical benefit to the Japanese and enabled the Jesuits to use the goodwill the contribution generated to gain an audience for Christianity. This development was yet one more point of intersection between the religious and the secular. One association which enabled the Missionaries to pursue their work was that with the wako, the pirates and illicit traders. Not only did the wako transport the Portuguese and especially Francis Xavier to Japan but their depredations aroused the indignation of the Japanese emperor and caused them to be banned from Japanese shores. † The Portuguese found that what the Japanese really wanted from abroad were Chinese silk fabrics; as a result of Chinese reactions to (the wako), Japanese were not permitted to go to China themselves to buy them. † (Mason and Caiger, 154) The Chinese were highly interested in the silver of which Japan had a seemingly inexhaustible supply. The trade which then resulted was extremely profitable. The issues of Christianity and foreign trade were not central concerns of Japan but they were relevant to the success of the Jesuits in sixteenth-century Japan. The aid which the wako provided was not unalloyed. Francis Xavier used one of them, Yajiro, who badly led him astray. This native informant may indeed have ‘learned in eight months to read and write, and speak Portuguese’ and even have been ‘very well indoctrinated in the in the faith of Jesus Christ Our Lord,’ as Xavier maintained. Hall, 307) â€Å"For all that, he thoroughly misinformed his mentor. Yajiro’s outline of the essentials of Japanese religion was the sometime wako’s biggest disservice to the sometime saint. † (Hall, 308) This outline included the assertion that there is only one God which the Christian neophyte proceeded to amplify with theological analogues. He also proclaimed mistakenly that the Dainichi, the central Buddha of the Shingon sect, was similar to the Judeo-Christian God. â€Å"†¦the results of his altogether facile explanations are clear: Xavier began his mission in Japan by preaching Dainichi. Despite this setback, after the clarification of the issues, the missionaries eschewed anything resembling syncretism and preached Deus with marked success. An example of the mistake that was Yajiro’s enlistment was his assistance with religious texts. Yajiro had put a summary of Christian doctrine into Japanese and Xavier had painstakingly written it out in roman letters, yet the translation was such a failure that it elicited jeers and laughter from the men of letters who comprised its audience. For all that, Xavier and his helpmates were able to convert more than one hundred people, who were drawn to the foreign priest by the force of his personality if not the power of his message. † (Hall, 309) The exact nature of the new converts’ religion was indeterminate. The Christians in Japan endured a degree of persecution. The authorities, namely the emperors and the Buddhists, found the proselytizing disturbing and tolerated it for a time only for the sake of trade. Emperor Ieyasu â€Å"wanted to continue trading, but he was troubled by occasional political complications and wished to discourage Iberian missionary activity. In the end he settled for sporadic, half-hearted measures of repression. † (Totman, 222) The arrival of the Dutch and the English merchants, with their connections to Southeast Asia, weakened the position of the Portuguese and without the leverage trade provided, they found their existence in Japan to be tenuous. In the autumn of 1613, the Emperor Ieyasu resolved to end the Portuguese and Jesuit presence n Japan due to a sedition plot among Ieyasu’s key vassals. Rumors â€Å"linked the suspects to a recent and very messy scandal involving some Christian converts and members of his own household†¦. † (Totman, 222) This emperor, like Hideyoshi, wanted to limit his dealings to the Dutch and the English. To do so he outlawed Christianity, ordered missionaries expelled, and churches destroyed on the grounds that the Iberians had come to Japan not only to trade, â€Å"but also hoping to spread their evil doctrine without permission, to confound true religion, change the political order of the realm, and make it their own. (Totman, 140) However Ieyasu found himself distracted with other matters and unable to resolve the issue, allowing the Portuguese traders and missionaries to continue their work. The reprieve gradually came to an end however with the ascent of the emperor Hidetada, reputedly vicious, who tried to enforce his father’s policy. The result was that by 1630, most missionaries had left Japan in the face of the worst pogrom in Japanese history. Most churches were demolished, many converts were forced to recant, perhaps four to five thousand were executed and made martyrs. A minor tragedy by modern standards, but a horrific chapter nonetheless. The last stand of the Christians in Japan occurred in 1637. Crop failure, famine, and local political abuse brought on a major rebellion among the inhabitants of the Shimabara Peninsula in Kyushu. â€Å"25,000 commoners and ronin insurgents employed Christian religious banners and rhetoric to sustain themselves†¦and for a time they badly embarrassed the ineffectual government forces sent to crush them. (Totman, 223) In the end, however, they did not emerge victorious and the emperor Iemitsu severed all remaining Iberian connections, ordering all surviving Christian communities suppressed. Xavier needed both political and social acumen in order to make progress in his mission to Japan. At first he operated on the assumption that all he would need to gain entry to that country’s universities and palaces was his missionary zeal and conviction, courage and charisma. Although, by these means he did manage to obtain a letter of introduction from an â€Å"honored person† who took pity on him, without the necessary legitimization and presents he was turned away again and again. His goals were two: to convert the â€Å"king of Japan† and to spread the word of the Gospel at Japan’s leading institutes of higher learning. Unfortunately he found that ,†The petitioner who approached the gates of exalted personages barefooted and empty-handed would be turned away; aside from one’s convictions, one had to bear with him gifts and credentials. (Hall, 313) On Xavier’s second visit he had learned enough to appear in the capacity of an envoy of the authorities of Portuguese India, armed with letters from the governor and bishop of Goa, bearing presents, and dressed splendidly. The Japanese then received him as an ambassador and, duly impressed, the emperor granted him and his missionaries permission to preach and for the people to embrace the new religion in his domains, significant because those domains at the time comprised all or parts of ten provinces. The Jesuit missionaries were more successful in their efforts to spread the Gospel in Japan than in other countries. The Portuguese traders who served as intermediaries in the trade route between Japan and China facilitated this success. Directly, the traders and even the Jesuits themselves gained control of ports, ships, and revenue that the exchange of Japanese precious metals and Chinese silk provided which the missionaries then used to fund the proselytizing of the rising Japanese merchants. This class was especially susceptible to the persuasion of the Portuguese, economically and otherwise because they had long suffered under the rule of the shoguns. The warrior class was in disarray due to infighting and their disorganization along with the arrival of the Portuguese allowed the merchants the opportunity to prosper. As soon as the influence of the Portuguese traders waned, the Jesuits found preaching the Gospel in Japan to be impossible and they were expelled. However, as a result of their association with the Portuguese, many merchants became Christians. Due to the efforts, worldly and otherwise, of Xavier and his missionaries, the Japanese learned of the Gospel. The foregoing supports the theory that it was a combination of extra-religious forces which enabled the Jesuits to have more success in converting the natives of Japan to Christianity rather than the religion itself. Once the trade dominance of the Portuguese was limited by the incursions of the Dutch and English traders, the Japanese grew steadily more unwilling to tolerate the growing influence of the Jesuits. Indeed, that the Iberians were expelled as the power of the traders waned and the influence of the priests grew clearly demonstrates that the leverage of commerce was substantial and that it was used both in swaying people indirectly and directly for the benefit of the missionaries. More- over, the political savvy of the Jesuit leader, Francis Xavier, contributed greatly to the advancement of the fortunes of Christianity in sixteenth-century Japan, short-lived though those fortunes were.

Beowulf Comparison Essay

Beowulf is a very appealing novel as well as a film. The novel Beowulf and the film have many similarities, but they have more differences then anything. While watching the film I noticed many added parts that were not included in the novel. In the film, Grendel’s arm caught is caught on a rope as he’s trying to escape. As the men get closer he has no choice but to cut his own arm off in order to escape, this action is an actual animal reaction when their limb gets caught, the eat their own limb off. This event does not occur in the novel. In the novel Grendel is described as an evil monster with claws, while in the film he appears to be a regular human being. There is also some romance that goes on in the film. Another difference is that the novel is written in very old English while the English in the film seems a little more modern. Religion also seemed to play an important role in the film that it didn’t play on the novel. Before I watched the film I expected an ugly demon looking thing to play the role of Grendel, but instead he was just a very tall man with birth defects. In my opinion Grendel is not the monster the book makes him out to be. When Beowulf becomes furious with Grendel he begins to mimic Beowulf in amusement. While in the novel Grendel becomes angry and goes completely wild. I found both the novel and the movie amusing because they both had something different to offer. Reading the book allows you to visualize the characters and what their personality traits are going to be like. The novel will also allow me to better understand the climax and main points. As far as the film goes, it really helped me comprehend what is going on in the story, due to the novel being in Old English. After reading the novel I expected the film to be distinctively different, especially the way Grendel was portrayed. Despite the differences from the novel and the film, they both give me a clear understanding of what is occurring in the story.

The Atomic Bomb Of Hiroshima And Nagasaki - 1302 Words

August 15, 1945, Japan announces its surrender to the Allies almost one week after being hit with two atomic bombs. On August 6, 1945 during World War II an American B-29 bomber dropped the world s first deployed atomic bomb over the Japanese city Hiroshima, wiping out 90 percent of the city and killing 80,000 people immediately. Three days later a second B-29 dropped another atomic bomb on the Japanese city Nagasaki, killing around 40,000 people. (The Bombing of Hiroshima and Nagasaki) The Hiroshima/Nagasaki bombings were necessary because it played a vital role in Japan’s surrender to the Allies by inflicting severe damage and fear to Japan. Early in 1939, during World War II, the world’s scientific community has just learned that German physicists have discovered the secrets on how to successfully split a uranium atom and feared that Nazi scientists could utilize the energy needed to construct a bomb capable of mass destruction. American scientists Albert Einstein, and Enrico Fermi believed that the president should be informed of the dangers of the atomic technology in the hands of the Axis powers. Fermi then traveled to Washington to inform government officials, but few shared his uneasiness. Einstein however wrote a note to president Roosevelt urging the development of an atomic research program as soon as possible. President Roosevelt saw neither the necessity nor the utility for the project, but agreed to proceed slowly. In late 1941, The Manhattan Project wasShow MoreRelatedAtomic Bombs On Hiroshima And Nagasaki844 Words   |  4 Pagesdropped atomic bombs over the Japanese cities of Hiroshima and Nagasaki killing nearly 200,000 people. This resulted in Japans surrender in World War II. J. Samuel Walker analyzes this historical event in his book Prompt and Utter Destruction: Truman and the Use of Atomic Bombs. Over the past 70 years’ extensive research has been conducted and there is an understanding that Truman’s decision to drop the atomic bombs is inconclusive. It is impossible to determine that the use of the bomb was the quickestRead MoreThe Atomic Bomb Of Hiroshima And Nagasaki884 Words   |  4 PagesFearful cries spread through the cities of Hiroshima and Nagasaki as the atomic bombs were dropped. Thousands of people were killed instantly, with the rest left critically injured. Eventually, it was measured that 135,000 people were killed as a result of these bombs. We know that many people were killed. But how and why were the atomic bombs created? Who decided to use them? These questions all contribute to the fact that the atomic bombs impacted the world greatl y. It all started when WorldRead MoreThe Atomic Bomb On Hiroshima And Nagasaki Essay1776 Words   |  8 PagesThe use of the atomic bomb on Hiroshima and Nagasaki at the end of World War II was a controversial decision that was made by President Truman. On August 6, 1945, President Truman decided to drop the atomic bomb on the Japanese city of Hiroshima and three days later a second atomic bomb on Nagasaki. It brought an end to the bloody war in the Pacific after 4 years. Making Japan surrender in the face of unimaginable force and significant destruction on Japan’s soil. Nevertheless, Truman’s decisionRead MoreThe Atomic Bomb Of Hiroshima And Nagasaki1515 Words   |  7 PagesResearch Question: Was it necessary for President Truman to drop the atomic bomb in Japan? Was it necessary for Truman to drop the Atomic Bombs on Japan in World War II? On August 6, 1945, the first atomic bomb was dropped by a US aircraft on Hiroshima. This atomic bomb was dropped to force Japan into surrender, this bomb alone destroyed Hiroshima and over 90,000 people were instantly killed in the explosion and an additional 100,000 people perished from burns and radiation sickness. Japan refusedRead MoreThe Atomic Bombs On Hiroshima And Nagasaki1764 Words   |  8 Pagesmake the decision to drop the bombs on Hiroshima and Nagasaki however, President Truman was ultimately the man who made the final decision to launch ‘Little Boy’ and destroy Hiroshima, Nagasaki and their civilians, thus forcing an end to the war. Although there were many alternatives presented to President Truman, it is unknown as to whether they would have actually succeeded in ending the war or producing less casualties. Truman made the decision to drop these bombs in the heat of war but h is justificationRead MoreThe Atomic Bomb Of Hiroshima And Nagasaki1364 Words   |  6 PagesOn the 6th of August 1945 America dropped the atomic bomb by the name of ‘Little Boy’ dropped by the plane ‘Enola Gay’ on the Japanese city, Hiroshima. Three days later on the 9th of August America dropped another bombed called, ‘Fat Man’ on the Japanese city of Nagasaki. A surrender was received and accepted by America on the 15th of August and the war against Japan had ended. Harry S. Truman, the man responsible for dropping the bombs claims it ended the war more efficiently and was in fact theRead MoreThe Atomic Bomb Of Hiroshima And Nagasaki Essay1570 Words   |  7 PagesDespite the extreme devastation, the atomic bombings of Hiroshima and Nagasaki were necessary. The atomic bomb is a weapon unmatched in warfare, rapidly releasing nuclear energy by fission of atomic nuclei. Desperate times call for desperate measures, which is why America chose to unleash its most deadly weapon, the atomic bomb, on Japan. America, who had already fought in World War II for over four years, had no desire to perpetuate the war. When Japan refused to surrender, America was leftRead MoreAtomic Bombs On Hiroshima And Nagasaki1074 Words   |  5 PagesThere are many different ways in which WWII could have ended. Rather than taking the risk of dropping atomic bombs on Japan, many people believe that one of the alternative options would have been much more sensible. The variety of possible options the U.S. could have taken to finish the war have been analyzed for years. Though Truman’s decision to drop the atomic bombs over Hiroshima and Nagasaki is one of the most controversial and debated topics in history, this researcher believes that he madeRead MoreThe Atomic Bomb On Hiroshima And Nagasaki1998 Words   |  8 Pagesto drop the atomic bomb on Hiroshima and Nagasaki? Joon Jung 2/21/16 Word Count: 1848 Section A: Identification and Evaluation of Sources Research Question: Was it necessary for President Truman to drop the atomic bomb on Hiroshima and Nagasaki? Was it necessary for Truman to drop the Atomic Bombs on Japan in World War II? On August 6, 1945, the first atomic bomb was dropped by a US aircraft on Hiroshima. This atomic bomb was dropped to force Japan into surrender, this bomb alone destroyedRead MoreAtomic Bomb On Hiroshima And Nagasaki Essay1902 Words   |  8 Pagesthe United States dropped the atomic bomb on Hiroshima and three days later dropped another on Nagasaki. This was a significate point in history because there has never been a bomb of this magnitude being use in an urban industrial area. Ultimately the use of the atomic bomb resulted in Japan’s surrender, which aided the allies in drawing closer to ending the war against the Axis Powers. Due to the massive destruction industrially and urbanely the use of the atomic bomb has always been questioned.

Historical Accounting And Current Cost Accounting

Question 6 Explain the differences between Historical Cost Accounting and Current Cost Accounting (include advantages and disadvantages). Historical Cost Accounting is the â€Å"financial accounting based on the original cost of an item ignoring inflationary increases† It records an asset based on its actual value without any adjustments for inflation. On a balance sheet the value of assets are the purchase cost of the assets. Whereas, current cost accounting is a form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of the business. The assets are measured according to their shares daily based on replacement cost the last trade of the day. The advantages of historical cost accounting is that it is simple, a more conventional method, reliable and verifiable, information is free from any bias views. It leads to absolute certainty and fits in perfectly with the cash flow statement, as it tells what has been paid exactly or received and giving no doubt in balance sheet amounts. This method also helps businesses estimate the future cost with the help of original values that are recorded in financial statements of past years. The disadvantages is that it doesn’t provide enough information that is relevant to investors. It is interested in cost distribution, not the actual values of the asset. Doesn’t have any adjustments for inflation. The financial statement of the business presents an old interest rate and outdatedShow MoreRelatedThe principle of historical cost is still used in accounting when there is a large measure of agreement that it is inappropriate. Discuss.1226 Words   |  5 PagesSynopsis. Historical Cost Accounting is a traditional valuation method as it reflects only on the past cost of the asset, however in the contemporary business environment companies must remain flexible and transparent. This belief has lead to the creation of several other valuation methods, due to word constraints I have focused primarily on Fair Value Accounting as an alternative to Historical Cost Accounting. Although Fair value accounting is a theoretically superior valuation methodology, thereRead MoreAdvantages and Disadvantages of Hstorical Cost Accounting1241 Words   |  5 PagesHstorical Cost Accounting Advantages and disadvantages of historical cost accounting, alternatives to historical cost accounting 2.1 Introduction Accounting concepts and conventions as used in accountancy are the rules and guidelines by which the accountant lives. The historical cost accounting convention is an accounting technique that values an asset for balance sheet purposes at the price paid for the asset at the time of its acquisition. The historical cost accounting is the situationRead MoreHistorical Cost and Fair Value1733 Words   |  7 PagesAbstract This paper is written for the accounting theory course as a course project. This paper discusses the differences between the historical cost accounting approach and the fair value accounting approach. The discussion will focus on the debate on using which accounting approach. We begin by stating the definitions of both concepts and discussing them thoroughly, then we state the main advantages of the two approaches followed by comparison between them. The last section of this paper discussesRead MoreContinuously Contemporary Accounting1692 Words   |  7 PagesIntroduction Over the past years there have been many accounting measurement systems developed to replace or serve as a supplement to historical cost accounting. However it is not possible, at present, to state which system, if any, is likely to replace the historical cost system. Perhaps the most notable system is Continuously Contemporary Accounting (CoCoA), proposed by Australian researcher, Raymond Chambers. Chambers quoted â€Å"†¦that thousands of shareholders had lost millions of dollars on securityRead MoreFair Value vs. Historical Cost Accounting1188 Words   |  5 PagesDifference between historical cost and fair value accounting In order to make the most profitable and rational decisions entity’s stakeholders have to evaluate organisation’s financial statements. Today’s world of rapidly changing prices has made it difficult to estimate what something is actually worth. Thus leading to debates at what price – historical costing price or market value – assets and liabilities should be reported. Therefore, before making any evaluations about reported transactionsRead MoreHistorical Cost vs. Fair Value695 Words   |  3 PagesThe basic purpose of accounting is to provide information that is useful to investors, creditors and others in making rational economic decisions. One accounting issue that has been debated on a lot is the historical cost method versus the fair value measurement. The historical cost method has been the basis of GAAP accounting for the past decade but has slowly been disappearing. Today it is starting to be replaced by the fair value method of accounting . When choosing a valuation method, it seemsRead MoreLimitations of Historical Costing in Times of Inflation1280 Words   |  6 Pages5 Normative theories of accounting 1: The case of accounting for changing prices Learning Objectives http://www.download-it.org/learning-resources.php?promoCode=partnerID=content=storystoryID=19988 Upon completing this chapter readers should: ââ€"† be aware of some particular limitations of historical cost accounting in terms of its ability to cope with various issues associated with changing prices; ââ€"† be aware of a number of alternative methods of accounting that have been developed toRead MoreOriginal Alternative Methods Of Historical Cost Accounting966 Words   |  4 Pagesusually utilize the Historical Cost accounting to report financial statements and reflect the profitability of business. It is more conventional and simple method. Nevertheless, when considered in relation to inflation and price changes, the alternative methods such as Current Purchasing Power Accounting (CPPA), Continuously Contemporary Accounting(CoCoA) and Current Cost Accounting(CCA) would be more appropriate. There is an assumption that ‘ applying those alternative forms of accounting to adjust itemsRead MoreAccounting Theory 41063 Words   |  5 PagesFair value or false accounting 1. How are assets and liabilities measured under IAS 39? Answer: According to IAS 39, Financial Instruments: Recognition and Measurement, financial instrument are to be stated at their ‘fair value’- defined as ‘the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction’. ‘If the market for a financial instrument is not active, an entity establishes a fair valueRead MoreAccounting Research: Advantages of Cash Flow1720 Words   |  7 Pagesdependent on accounting conventions and concepts/principles * Cash flow reporting satisfies the needs of all users better since cash flow is more direct with its messages. Some of the interested user parties are: * Creditors   -repayment of debts, overdue accounts * Management -cash flow reporting provides the type of information which decision should be taken re: relevant costs ( decision based on future cash flow) * Shareholders amp; Auditors -cash flow accounting and reporting

My Definition Of A Story - 806 Words

My definition of a story is a narrative that is told by word of mouth or written down in spoken language, and has a protagonist (the leading character, may be also defined as the character whose fate is most closely followed by the reader or audience, and who is opposed by a character known as the antagonist) trying to accomplish a certain goal but the antagonist (a character, institution, or concept that stands in or represents opposition against which the protagonist(s) must contend) keeps getting in the way of achieving that goal, causing conflicts or a problems in the story. A story can likewise be a recounting or retelling of events in the order they come about or some form of causally-linked set of events whether imaginary or real. A story can similarly be told for entertainment or to inform someone on exactly how to do something. A story must reconstruct images that re-create life-like characters, settings, or events. The first Flash Fiction piece, I choose to analyze is â€Å"Ways to Make Money in Prison† by Angela Palm. Based on my description of what a story is, I believe that this is not a story. I say that is isn’t a story because it doesn’t follow my definition of what a story is. This story has no clear protagonist or antagonist and no type of conflict. One could infer, that the antagonist is that you have no money in prison but you have no evidence to support that. The story also has no causally-linked set of events that happen. I think that the author of thisShow MoreRelatedThe Temple Is An Age Year Old Student At Williams College From Sierra Leone848 Words   |  4 PagesSunday morning â€Å"unless on her death bed† and attended a Jesuit preparatory school. Asked about the presence of a God in her life, she told this story: Throughout my entire life, my Mom has said, â€Å"You’re blessed.† I was born in the middle of a war and there were several times when I could have died, but I didn’t. So that was a big thing for me. My Mom attributes [my life] to God guiding our family and [bringing us] to America. Even not dying the first few months I was in America was a big thing. God hasRead MoreDefinition of Science Fiction Essay1252 Words   |  6 Pagesthat has led to my love for science fiction, the simple fact that it can be so much more than just science fiction. I would like to present a definition of what science fiction is in this paper. My definition will not be exact, because so many people have a different idea of what counts as sci-fi and, not only that, but we may have found yet another venue for science fiction by the time this paper is complete. In order to define what science fiction is and to support my definition, I am going to giveRead MoreFor This Session, I Introduced Figurative Language To Sophia.1382 Words   |  6 Pagesher were similes and metaphors. I taught this lesson in the same format I taught story elements. I would have the definition writing down on the power point of Sophia and would have her write down the term and definitions in her notebook to refer back to later. I also included some examples as a way to teach the term that I also asked her to write down in her notebook. Once she was finished writing down the definitions and examples. We went through some more examples and I asked her to identify ifRead MoreEssay Seconds Away by Harlan Coben1019 Words   |  5 Pagesguys of the school said â€Å"Hey ema mooo!† When he heard that he was about to explode but Ema gave him a look that said don’t. He interacts nicely with the other characters except with the people he doesn’t like and the people that are mean. Mickey was my favorite character in the book. The main idea of this book is that we are all stronger than we realize. It was developed through the book by all of the times that Mickey and his friends were in trouble with really bad people but pulled through itRead MoreMovie Review : Good Verse Evil773 Words   |  4 Pages- Examples and Definition of Antagonist, 2013). Good verse Evil is always a key point to most Marvel or DC comic’s movies of today. Even in real life with rising kids its good parent verse bad parent? My kids don’t want mom calling me saying that they are behaving bad, â€Å"A protagonist is the central character or leading figure in poetry, narrative, novel or any other story. A protagonist is sometimes called a â€Å"hero† by the audience or readers† (Protagonist - Examples and Definition of ProtagonistRead MoreWhat Is an Essay?1440 Words   |  6 Pagesessay is like story-telling, and that the writer attempts to breathe life into the words on a page. â€Å"Breathing life† into the words on a page means that the essay is so personal and so intimate, that the reader feels like the writer is telling him a story personally, face to face. Additionally, other authors such as Susan Orlean, claim that essays are like conversations, and they should have the attitude that any conversation has. Although I acknowledge that essays are like story-telling, and likeRead MoreThe Philosophy Of Servant Leadership1730 Words   |  7 Pagescomponents of the servant leadership philosophy related to the book: The Servant: A Simple Story About the True Essence of Leadership, written by James C. Hunter. First, I will examine the theory of servant leadership including its history, definitions, and major concepts. Next, the function of this leadership style in the field of nursing and nursing roles will be discussed. Finally, how this philosophy can be utilized in my personal nursing practice and how the theory has sparked personal growth in myselfRead MoreThemes of A Good Man Is Hard to Find by Flannery O ´connor Essay862 Words   |  4 Pagesshort story are: the grace of the grandmother and The Misfit, the vague definition of a â€Å"good man†, and the class of the grandmother. All of these themes are apparent to any reader, but it does not quite seem to match O’Connor ’s depth style way of writing. The two characters, the Grandmother and the Misfit change from beginning to end. Even though they are both different as night and day, they both have principles and stand by their principles no matter what the circumstance. In the short story, â€Å"TheRead MoreExamples Of Everyday Tragedy732 Words   |  3 Pagestragedy. In the story Death of a Salesman, Arthur shows that tragedy is not for those who have power, it goes for anyone. People used to think that tragedy would go to those who have great power like a king or queen. If a king or queen were to have an unexpected fate, the people would think of it as a tragedy losing a great leader that had high power. Yes, that is considered tragedy but Miller is saying that this can happen to anybody nowadays. He portrays that in his story by talking about aRead MoreAnalysis Of King Midas And The Golden Touch1042 Words   |  5 Pagespre-assessment I read aloud the words as I was going over the directions for the assessment. My students made comments that they had never seen most of these words before, which makes sense because these words are very specific and are more likely to be seen in social studies content. The five words selected are from the story King Midas and the Golden Touch, which the students will be reading next week, as part of a short st ory unit. The words were â€Å"adorn, cleanse, lifeless, precious and realm.† When grading

Elimination Double Taxation Under Double -Myassignmenthelp.Com

Question: Discuss About The Elimination Double Taxation Under Double? Answer: Introducation The first criteria on the basis of which income tax is charged on an individual or entity is on the residence principle. In order to compute taxable income, it is to be determined whether the individual or entity is a resident of the country or not. In the case of New Zealand., the concept of residence is a significant part of the Goods and Service Tax Act 1985 (Goods and Services Tax Act, 1985). As per the Act the concept of residence is important as on the basis of this it is determined whether an individual is assessable to worldwide income or only on the income which is earned in New Zealand. The residents of New Zealand are assessable for the income which is earned worldwide and non-residents are assessable for the income earned in New Zealand (Wells Lowell, 2013). As per the provisions of the New Zealands Tax laws a person will be a resident of the country if that individual has a permanent place of abode in New Zealand, the person is present personally in the country for more than 183 days in total in any 12 months period or the person is personally absent from New Zealand for the service of the country. As per the provisions, a company will be considered to be a resident of New Zealand, if the company was incorporated in New Zealand or if the company has its head office situated in New Zealand or if the core management of the company operates from New Zealand (Kelsey, 2015). If any of the above mentioned conditions are satisfied the company will be considered as a resident of New Zealand. Residence concept proves to be vital when tax is being calculated for interests in foreign superannuation schemes. The amount which is drawn in lumpsum from superannuation schemes will be taxed for a resident following either the schedule method or the formula method. The residence of the individual is also significant for calculating family tax credits under family scheme. Moreover, under Goods and Service Tax Act of 1985, residence is important term as it is used to determine the place from which the supply of goods and services initiated. Another area where the residence of the individual is relevant is where there is filing requirements under SLSA 2011 for New Zealands Based Borrowers (Blakely et al., 2015). Description of Article 4 of OECD Article 4 of OECD deals with the concept of resident which is a widely used concept in taxation laws. The convention states that a resident is an individual who is liable to pay taxes to the government on the basis of residence, operations of management and other similar criteria on the basis of which tax is charged on an individual. This does not include any person who is liable to pay taxes in a state for the income which is generated from the sources within the state. The main purpose of this article is to clearly define the term resident and also solve the conflicts which arises due to double residence cases (Cracea, International Bureau of Fiscal Documentation Organisation for Economic Co-operation and Development., 2013). The problems usually occurs when one or both of the Contracting States claims that the individual is a resident of their territory. Para 1 of Article 4 of the convention, covers all cases where an individual is deemed to be a resident of the state as per the domestic laws of the state but subjected to the tax limitation to the sources of income in that state or to the capital situated in that state. Para 2 of the Article 4 states the cases where a person is a resident of both the contacting states and the conflict of residence arises. Such conflicts are solved by applying special provisions, where the rules give the right to collect taxes from a resident to one state. Moreover, the article gives preference to a contracting state where the person has a permanent home available to him. The paragraph makes it clear that the state where the individual has a permanent home, will be considered to the resident of that particular state. The article specifically makes it clear that the home must be a permanent one or as intended by the individual to retain the home for a permanent stay basis. Such a case will not be considered if the person is on a temporary stay basis. However if the individual has a permanent house in both the contacting state, the article gives preference to the state where the individual has economic and personal relations or where the vital interests of the individu al lies. In the circumstance, the place of residence cannot be determined then the article requires an alternative criteria where habitual abode is identified first and then nationality is considered. If the individual has nationality of both the states or if the individual does not have nationality of any state, then the residency of the individual is to be determined by mutual agreement between the contracting states. As given in the cases laws, Commissioner of Inland Revenue vs MW Diamond [2015] NZCA 613, the judgement of the court was that Mr Diamond did not have a permanent home in New Zealand even though he had a property in New Zealand which was used as an investment property as Mr Diamond in this case had never intended to dwell in the property (Diamond Case, 2018). The court adopted Australian Test for permanent place of abode and concluded that such means a home in New Zealand. Thus the court concluded Diamond did not have permanent residence in New Zealand and thus the de cision was in favor of Diamond. Thus it can be said that as per the provisions of Article 4, permanent place of abode cannot also be a basis for determining the resident status of an individual. Para 3 of Article 4 is concerned with companies and other bodies of individuals irrespective of the fact that they are legal person or not. It is a rare thing for companies to be liable for taxes as a resident in more than one state, but it is possible. For example, a company which is registered in one state and has management in another state will be subject of conflict as to which state resident is the company. In order to avoid such a conflict special provisions have been included. Whenever there is a case of dual residency of a non-individual then paragraph 3 of Article 4 requires the competent authorities of the contracting states to resolve the conflict by mutual agreement. The competent authorities of both contracting states will consider aspects such as headquarters of the company, where does the non-individuals day to day management is done, where the books of accounts are kept and other such factors. Para 3 also makes it clear that the if the contracting parties are not abl e to resolve the conflict then it will not allow relief or exemption to the non-individual under the convention. In some cases states prefer to apply the rule of effective management of the company for determining the residential status of the company (Padia Maroun, 2012). Analysis of Tie Breaker Test as per OECD Convention and Income Tax Act 2007 As per the provisions of Income Tax Act 2007, the concept of a resident is defined for both individuals and non-individuals like companies, body of individuals (Income Tax Act, 2007). Article 4 of OECD Conventions covers the tie breaker tests which the contracting states must employ in order to get residency of an individual or non-individual in case of Double Taxation Agreements (Genschel Rixen, 2015). The tie breaker tests which the parties should adopt as per the provisions of Income Tax Act 2007 and OECD Conventions are given below: Permanent Home Test: The first test for the checking residency of an individual is to check whether the individual has a permanent home in New Zealand. This tests have three requirements which needs to be fulfilled in order to establish residency status for a state which are a home of individual must be there, it has to be permanent and the home must be available for living. It is clear from the provisions as contained in the OECD Convention the term home is used in the physical sense and any form of home may be taken in account such as flat, rented house, furnished rooms. The home must be kept with the intention of permanent use or stay and not for a stay which is intended for a short duration. Another important aspect is that the home must be available for the use of the individual. On the basis of these factors the test is conducted and judgements are made. If individual has a permanent residence in both the countries then the contracting states will apply the next test. Personal and Economic Relation Test: The next test applied is Personal and Economic Relation Test which shows the individual is closer to which state in terms of economic ties or personal ties (Corkery et al., 2013). The economics ties may be business ties, property, other economic interest whereas the personal ties include family, social relations, the place from which the individual belongs. As per the case of Hertel vs MNR 93 DTC 721 at 723, it was revealed that the number of economic or personal relations which an individual has with a country is not material enough to take a decision but the root or depth of the relation is to be examined which is of more significance (Lang, Rust Owens, 2014). In a circumstance that this test cannot be determined than the contracting states have to move on to the next test. Habitual abode Test: In this test it is determined whether the person habitually or normally lives in the country or not. In case of this it is to be determined whether the individual lives habitually in New Zealand or in other country to determine the residency status of the individual (Ault, 2013). Nationality and Mutual Agreement Test: When the individual has habitual abode in both the countries then the residency status is determined by the nationality test where the nationality of the individual is taken into consideration (Kok, 2016). When the residency status cannot be determined by the tie breaker tests than the convention provides the use of Mutual Agreement between the Contracting State to decide the issue. Double Tax Agreements between New Zealand and Australia In case of a person who is not an individual such as a company or institutions the tie breakers test varies a bit. The first test which is mostly conducted is the effective management test. In this test it is determined whether the effective management of the company is situated in New Zealand or in the other country where the company has management (Gutuza, 2012). Another test which is generally applied is mutual agreement between competent authority in order to decide I which state the residency of the company lies with. These are the tie breaker tests which are provided in the OECD Convention and it is also consistent with the provisions of Income Tax Act 2007 (Avi-Yonah, 2015). New Zealand has established ties with other countries in order to avoid conflicts which relates to residency status of a person who is not an individual. These ties are established by entering into Double taxation agreements with other countries. The double taxation agreements are useful to determine a com panys residency belongs to which country. In this case New Zealand has entered into Double Taxation Agreements with Australia (Collard, 2013). As per the agreements whenever there is a case of Dual Residency of person who are not individuals then the test are conducted as usual. In the test of Effective management, the decision of the residency of the company will be taken on the basis of where the effective management of the company is situated whether it is in New Zealand or Australia (Goosen, 2014). If the effective management test cannot produce the desired results than the mutual agreements between competent authority is to be taken for the determining the residency status of the company. The DTA agreements between New Zealand and Australia follow the provisions as established by Income Tax Act of 2007 and also the provisions of Article 4 of OECD Conventions (Kleist, 2012). Conclusion As per the above discussion it is clear that the residency concept is of utmost importance in tax calculations for an individual or a person other than an individual. However there exists certain loopholes in the taxation laws considering the concept of residence. One of the problems which the tax authority faces while calculating the taxable income of a resident is the accuracy of the calculations. For a resident worldwide income is taken into consideration for tax purposes. Another issue is determining the test of effective management in case of a person who is not a individual. The place of effective management is hard to determine when the company has operations in more than one country and has equal management focus in both the countries. In such a deadlock case the issue is to be sorted by mutual agreements which itself is tricky to establish if there is no Double Taxation agreements between them. If the conflict cannot be solved by mutual agreements than the company will be li able for taxes in both the countries. Reference Ault, H. J. (2013). Some reflections on the OECD and the sources of international tax principles. Avi-Yonah, R. S. (2015).Advanced introduction to international tax law. Edward Elgar Publishing. Blakely, T., Cobiac, L. J., Cleghorn, C. L., Pearson, A. L., van der Deen, F. S., Kvizhinadze, G., ... Wilson, N. (2015). Health, health inequality, and cost impacts of annual increases in tobacco tax: Multistate life table modeling in New Zealand.PLoS medicine,12(7), e1001856. Collard, S. (2013). Workplace pension reform: Lessons from pension reform in Australia and New Zealand.Social Policy and Society,12(1), 123-134. Corkery, J., Forder, J., Svantesson, D., Mercuri, E. (2013). Taxes, the internet and the digital economy.Revenue Law Journal,23(1), 7. Cracea, A., International Bureau of Fiscal Documentation, Organisation for Economic Co-operation and Development. (2013).OECD model tax convention on income and on capital. IBFD. EntitiesIndividuals, P., Individuals, P. (2018).Diamond Case.Taxaccountant.kiwi.nz. Retrieved 19 February 2018, from https://taxaccountant.kiwi.nz/79-cases/138-diamond-case Genschel, P., Rixen, T. (2015). Settling and unsettling the transnational legal order of international taxation.Halliday, TC, Sha ? fer, G. C.(Ed.), Transnationallegalorders, 154-184. Goods and Services Tax Act 1985 No 141 (as at 01 July 2017), Public Act Contents New Zealand Legislation. (2018).Legislation.govt.nz. Retrieved 19 February 2018, from https://www.legislation.govt.nz/act/public/1985/0141/latest/DLM81035.html?src=qs Goosen, C. (2014).International tax planning: the concept of place of effective management(Doctoral dissertation, University of Cape Town). Gutuza, T. (2012). Has recent United Kingdom case law affected the interplay between'place of effective management'and'controlled foreign companies'?: analysis.SA Mercantile Law Journal= SA Tydskrif vir Handelsreg,24(4), 424-437. Income Tax Act 2007 No 97 (as at 20 December 2017), Public Act Contents New Zealand Legislation. (2018).Legislation.govt.nz. Retrieved 19 February 2018, from https://www.legislation.govt.nz/act/public/2007/0097/latest/DLM1512301.html Kelsey, J. (2015).The New Zealand experiment: A world model for structural adjustment?. Bridget Williams Books. Kleist, D. (2012).Methods for elimination of double taxation under double tax treatieswith particular reference to the application of double tax treaties in Sweden. Kok, R. (2016). The Principal Purpose Test in Tax Treaties under BEPS 6.Intertax,44(5), 406-412. Lang, M., Rust, A., Owens, J. (Eds.). (2014).Tax Treaty Case Law around the Globe 2013. Linde. Padia, N., Maroun, W. (2012). Determining the residency of companies: difficulties in interpreting' place of effective management'.Journal of Economic and Financial Sciences,5(1), 119-134. Wells, B., Lowell, C. H. (2013). Income Tax Treaty in the 21st Century: Residence vs. Source.Colum. J. Tax L.,5, 1.