Research Methods - 793 Words

Research Methods Jessica February 2012 What is the difference between direct and indirect observational methods of research? Direct observation is when researchers observe the behavior while it is occurring. Indirect (unobtrusive) observation is when researchers examine physical traces and archival records. (Zechmeister, Zechmeister, amp; Shaughnessy 2001) Direct observation of behavior can be seen in simply psychology: question and answer, as well as simple observation of a person’s daily activities. The researcher can choose to change the atmosphere, or change the study to intervene and observe the changes, while indirect observations main goal is to be unseen and non-influential on the behavior that is being observed as to take†¦show more content†¦He has not looked into if this study has been performed before, or any other studies like it. And, as I said before, he doesn’t have any background information on the subjects themselves, which isn’t exactly necessary, but could be helpful in hi s conclusion. He comes up with a quick and inadequate hypothesis and then jumps into testing this with his experiment. His experiment is short lived and, though it gives him positive results, these are the results he was looking for. There in lies another bias problem. He went into the experiment, observing others behavior as well as his own, wanting a certain outcome. Rather than creating a useful test study he created a game for himself. He most likely felt that he NEEDED to have the conversation come to a friendly outcome to prove his point, rather than take in information to decide if he even had a valid point to begin with. This is why he needs a separate observer, or a separate confederate, not himself, to distinguish a more open view of his original question. He then takes his biased results and configures a positive conclusion based on his findings. Though he has convinced himself, these findings would not hold up in the scientific world. There is too much vagueness, bias, and also self-gratification in his conclusion to give this a scientific stamp of approval. I would not choose aShow MoreRelatedResearch Methods And Methods Of Research975 Words   |  4 PagesStudying research method was not a new experience since I have studied about it in my under graduate school. In comparison from the previous one I had, ULMS 515 Applied Research Methods Module has enhanced my understanding about how to conduct a research in an appropriate way to be implemented in the real world setting. I learned to appreciate the nature of research and the research process in academic and practical contexts. This module also enables me to develop my understanding in the differencesRead MoreResearch Methods For A Research Method1925 Words   |  8 PagesResearch methods assignment LQXIH1 This assignment will be comparing and contrasting two journal article’s, with a focus upon the research methods used. It will begin by summerising the main findings and key arguments of both articles. Followed by identifying the research methods used, whilst comparing and contrasting their strengths and limitations. It will then move onto looking at how the methodological limitations of each study may be overcome. To conclude this essay a reflection shall be carriedRead MoreResearch Methods4920 Words   |  20 PagesIntroduction of research and research methods What is research method? As a matter of fact, according to Saundra et al. (2003), the term method in the entire research process or project can be considered as tool or technique which help researcher obtain, collect and analyze data or different types of information. To be more specific, Saundra et al. (2003) point out that in order to fulfill different research projects and objectives, couples of methods have to be properly utilized, in this caseRead MoreResearch Methods1611 Words   |  7 Pagesï » ¿Assignment in Research Methods 1) Overview of various research methods When writing a Research Paper it is important to know different research methods. These methods help to gather and systemize the information and data in order to scientifically prove the validity of the work. Further will be explained ways how to collect the data. Research methods are divided in two big blocks: quantitative and qualitative. Quantitative methods are those where results are explained in numbers, whereasRead MoreQualitative Research On Research Methods Essay839 Words   |  4 PagesThis type of research methods involve describing in detail specific situation using research tools like interviews, surveys, and Observations. Qualitative Research is primarily exploratory research. It is used to gain an understanding of underlying reasons, opinions, and motivations. It provides insights into the problem or helps to develop ideas or hypotheses for potential quantitative research. Qualitative Research is also used to uncover trends in thought and opinions, and dive deeper into theRead MoreResearch Methods And Methods Of Interdisciplinary Research Essay1297 Words   |  6 Pagesof analysis there are three ways in which to think and feel while doing interdisciplinary research. The first is that the knowledge we use that has been previo usly published was done by hard working researchers using sound research methods. Secondly we should acknowledge that not all information is current and we might find research that has been biased in some way. On the other hand, there may be research that is cutting edge and therefore has not been tested sufficiently and may be controversialRead More Research methods Essay1402 Words   |  6 Pages Research method To gain my secondary information I used such sources as the Internet, books and midwifery journals. My secondary information will consist of the benefits of breast-feeding for the mother and baby, the benefits of bottle-feeding for the mother and baby as well as statistics on breast-feeding. All information that I have gained for my secondary data is all reliable, because it has come from recommended sites, books and journals that have been approved from the Government or from hospitalsRead MoreMethods And Methods Of Qualitative Research1057 Words   |  5 PagesMethod Approach Qualitative research is normally recognizable via the use of methods that include, in-depth interviews and group moderation techniques; a particular objective to answer is â€Å"why?† and â€Å"how?† (Bailey, 2014). One of the great benefits of the qualitative research method is that it offers a wide range of approaches that can be used to capture data. In order to ensure credibility, two approaches will be used to conduct this research. The ethnographic approach will be used to understandRead MoreResearch Methodology For Research Methods Essay2303 Words   |  10 PagesSurvey research methods are one of the most widely used research methods in education. This non-experimental, quantitative research design is most often used to gather information about the subject’s attitude, beliefs, opinions, or similar types of information (McMillian Schumacher, 2010). With this method, the researcher selects a sample of subjects and either administers a questionnaire or con ducts interviews to collect data from the subjects. There are several benefits to using surveys in educationalRead More Research Methods1483 Words   |  6 PagesAnalyze of research in averagely can be accounted as an aim for understanding or a systematic study in search of information to shape or accept achievable facts. There are two mainly different ways of research. First, there is the basic research that appears not to go into the study field and the second, way is the applied research that studies given area into the aspect. It applies to resolve, understand and advance the methods and systems that are used in the search for human understanding of abnormal

The Pros and Cons of Ecotourism - 2138 Words

The pros and cons of Ecotourism 1. Introduction Ecotourism is defined as responsible travel to natural areas that protect the environment and improve the welfare of local people (International Ecotourism Society (TIES), 2005). It also follow certain principles such as minimize impact, build environmental and cultural respect, provide financial benefits to local people (TIES, n.d.). Global ecotourism began in 1990, and has been growing 20-34% per year, especially in 2004, ecotourism was growing globally 3 times faster than the tourism industry as a whole; with continuous growth, and ecotourism will occupy 25% of the world travel market within six years (TIES, 2005). Ecotourism has advantages and disadvantages. It can contribute to a†¦show more content†¦According to the research in Chicanab, Guatemala, the hosting family required to buy foam pads for tourists to sleep on and need to have a slightly separated space for tourists including a table and bed (Bascomb amp; Taylor, 2008). For hotels, environmental alternatives are easily viewed as drop in standards, the hotels have to provide recycled paper, soap dispensers, towel re-usage, and they may cannot satisfying their customers greatly. Another drawback of developing ecotourism is the potential for ‘leakage’, the loss of income from the host country to international investors and foreign-run tour companies (Fennell, 1999; Honey, 1999). This seems that the biggest beneficiary is not the host country but the foreign investors. 3. The impact to Environment. Ecotourism is regarded as responsible tourism in natural areas able to facilitate conservation objectives and able to promote environmentally sustainable development and conservation (Tisdell amp; Wilson, 2005). However, there is also a risk that human activities may harm to the local species. 3.1 The positive impact to environment. The development of ecotourism improved local people and visitors’ environmental awareness. Bascomb and Taylor (2008) claimed that the hosting family in Chicanab, Guatemala, agreed to discontinue slash and burn agriculture, farmers now practice crop rotation and use animalShow MoreRelated Ecotourism in South American Countries Essay3767 Words   |  16 PagesEcotourism in South American Countries Synopsis: We are living in a world that tends to put developed nations against indigenous peoples. Foreign developers seeking cheap labor and natural resources on untouched lands are exploiting cultures that have survived for centuries on their own. South America is a continent that possesses rich indigenous culture that is still relatively untouched by outsiders. Americans have the ability to preserve that heritage through organized efforts to encourageRead MoreMarine Biology Module 3 Review Essay1262 Words   |  6 Pages 21. †¢       Would the depletion of non-renewable resources, burning of fossil fuels, and oil spills have positive or negative effects on the environment? o          Negative 22. †¢       Would beach renourishment, replanting of sea grasses, and ecotourism have positive or negative effects on the environment? o          Positive 23. †¢       Why are seagrasses important to an estuary ecosystem? (list all the reasons) o          sea bottom, provide food and habitat for many marine organisms, maintainRead MoreGeography Exam Review Essay1411 Words   |  6 PagesWhat is sustainable development? What is the global economy? How was it facilitated by European colonialism? What are Multinational Corporations (MNCs)? What is free trade? What are the WTO, World Bank and IMF, and what do they do? What are the pros and cons of free trade? What was the Neolithic Revolution? What are hearths? What is diffusion? What was the Green Revolution? What is carrying capacity? What is democratization, and how is it being facilitated? What is geopolitics? Know the threeRead More Cloning Essay example1310 Words   |  6 Pagesthese clonings have led to much criticism and controversy, but the latest attempt at cloning is that of endangered and possibly already extinct species in hopes of preserving them. This short paper will give a brief description of cloning and the pros and cons of preserving endangered and extinct species via means of cloning. Introduction There are different types of cloning. One type led by researchers at the Human Genome Project entails the copying of genes and parts of chromosomesRead More Tourisms Impact on Australia Essay1984 Words   |  8 Pagesproportions of the national income and at the same time increase employment opportunities. The future is still bright for the industry in the country with possible future growth in expansion and diversification. The industry however has both the pros and cons impacts to various ranges of environments (Tourism Research Australia). Tourism impacts can be generally classified into seven categories with each having both positive and negative impacts. These impacts include; economic, environmental,Read MoreVoluntourism: Self-Interest or Altruism?1973 Words   |  8 Pagesalso a type, defined below) tourism include, according to Planeterra: Sustainable Tourism: a form that minimizes impacts on the environment, respects local people and cultures, and offers economic benefits to local businesses and communities; Ecotourism: a type of tourism that promotes responsible travel to natural areas that conserve the environment and sustain the well-being of local people; Responsible Tourism, which, according to Planeterra, asks travelers to be respectful of the host countryRead MoreThe Issue Of The White Rhino2826 Words   |  12 Pagesreintroduction, the second biggest were personal fear that many corresponds had against the dogs (Page et al. 2015). The main motivation for supporting the reintroduction was the potential ensuing benefits including increased job opportunities and ecotourism contributions to the local economy. The study showed that reintroducing a species back into their natural environment has multi-faceted effects including an effect on the people who would be living with these animals in the near future. As theseRead MoreTourism; a Blessing or Curse1922 Words   |  8 Pagessuch as airplanes, cars, trains. Waste, the reduction of the biodiversity, water- and air-pollution are problems caused by tourism (Page Connell, 2009). An entire tourism sector has been established to reduce those impacts. This sector called ecotourism is the travel to sustainable, delicate and often unaffected destinations. It attempts to have as little impact on the environment as possible by educating the tourist, offering funds for conservation and trying to aid the economic development byRead MoreDevelopment and Globalisation Essay7740 Words   |  31 Pagesof the local culture, politics and economy †¢ Respecting local cultures †¢ Contributing to local cultures and tolerance †¢ Supporting local businesses and traditional values †¢ Use the least amount of local resources Ecotourism †¢ Is one of the fastest growing sectors within tourism †¢ An economic process by which rare and beautiful ecosystems and cultural attractions are marketed internationally to attract tourists †¢ Planning and management is an important

Taxation Law and Practice Business Taxpayer

Question: Describe about the Taxation Law and Practice for Business Taxpayer. Answer: Arthur Murray (NSW) Pty Ltd V FCT (1965) 114 CLR 314 Facts The taxpayer was carrying on a business of teaching dancing lessons. The taxpayer offered a discount to student in order to encourage them for providing prepayment of tuition fees. This prepaid tuition fees received by the taxpayers are placed in the suspense account. This suspense account was described as unearned deposit- untaught lessons account by the taxpayer. Then after providing the dance classes, the taxpayer transferred the appropriate amount of relevant fees for tuition provided from suspense account to revenue account. The agreement between the taxpayer and the students expressly provided that no refund would be provided for the prepaid of tuition fees. However, the general practice is that taxpayer would refund fees of the student if not all the lessons are provided (French, 2013). The taxpayer did not treat the prepaid tuition fees as income derived until the tuition is completely provided to the student. Though the fees were received in advance, the taxpayer did not include it in the assessable income. Therefore the assessable income of the taxpayer only included tuition fees for which dancing lessons have been provided during the relevant year. The commissioner of Income tax calculated the assessable income on receipt basis (Kenny, 2013). The commissioner of Tax included the prepaid fees in the taxpayers assessable income as per section 25(1) of the ITA Act 1936 in the year in which the fees are received and not based on actual year of providing the tuition. Issue The issue in this case before the court was to determine whether the assessable income of the taxpayer should include the tuition fees received in advance in the year in which the tuition was provided or in the year the fees were received (Barnett Harder, 2014). Conclusion The high court held that the taxpayer derived the fees from the tuition in the year the tuition was provided and not in the year in which the fees were received. The general rule is that if the fees are received in advance for services that are not yet provided then such receipt should not be regarded as the income of the taxpayer in the year of receipt (Gaal, 2013). There was an agreement between the taxpayer and the student that the fees received in advance will not be refunded. In normal practice, however the taxpayer refunded the fees where the student did not take all the lessons. Therefore, it was further held by the court that the taxpayer could not include this receipt in advance as income because there is a possibility that the fees can be refunded by the tax payer if the tuitions is not provided (Lynch 2016). a) (i) The ITA Act 1997 in section 6-5 states that the assessable income of the taxpayer should include income derived during the income year. The section 6-5(4) of the act further states that it is considered as income derived when the amount is received by the taxpayer or is received by anyone on behalf of the taxpayer. There are generally two commonly used methods for recognizing income in tax accounting this are receipts methods and earning methods. The taxpayer should choose the method that is appropriate for recognizing the particular kind of income in that income year (Ferran Ho, 2014). That method is considered as appropriate if the method reflects substantially the correct income in that income year. In Para 19 of the Taxation Ruing 98/1, the general rule is that a receipt method is considered appropriate if the income is derived from investments, income derived by employee and other non business income (Courtney 2014). The general rule is that earning methods is considered approp riate when the incomes are derived from the trading or manufacturing business as per Para 20 of the TR 98/1. In most cases, earning method is considered as the most appropriate method of determining income for the purpose of tax. (ii) In the given case, RIP Pty Ltd is a private company carrying on the business of funeral director. The company for the year ended 30 June 2016 reported a profit of $2.45 million. It mainly earned its revenue from funeral services and it collected fees from customer under different options (Carter 2013). The different sources and methods through which company collected its fees are given below: It received fees by issuing net30 days invoice to the customer; It also received fees from external insurance companies by issuing net 30 day invoice; It received fees from RIP finance Pty ltd that provides credit under an installment repayment plan; It received fees from contribution by customers in easy future plan; The general rule is that business income derived is most appropriately reflected in earning method. In case of PIP Pty Ltd, the income is derived as soon as service is provided and should be immediately recognized as revenue. It is the general procedure of the company that after providing the service it raises a net 30 days invoice. It would be inappropriate on the part of the company to actually wait for receiving the fees before recognizing it as revenue. This is because as per the earning method income is derived as the service is provided therefore revenue should be immediately recognized (Matthews Malek, 2012). The company also receives fees from a scheme of easy future plan. Under this scheme, the company receives fees in advance and undertakes to provide funeral service in future. The fees are non-refundable and in case of defaulting members, these fees are transferred Forfeited payment accounts. As the fees are forfeited for discontinuing members so the company does not have any liability for providing the services so this should be immediately recognized as income. Therefore based on the overall analysis it can be concluded that in case of RIP Pty Ltd income is derived as the funeral service is provided (Thwaites, 2014). (b) In the case of Arthur Murray, it was held by the court that the taxpayer derives income in the year the service is provided. The case also that as per the general rule the fees received in advance for providing a service is recognized as income in the year the service is actually provided. The RIP Pty Ltd in the easy future plan receives fees in advance and undertakes to perform the funeral service in future (Beverwijk, 2015). The company treats in its accounts the fees received in advance under the easy future plan as income in the year in which the advance is received. As the circumstances in the case of Arthur Murray and the situation of RIP limited in easy future plan is almost similar so the principles of Arthur Murray applies in the accounting treatment of amounts in easy future plan. According to the principle of Arthur Murray the company should not include the advance fees received under the plan as income in the year the advance is received but should be treated as income in the year the funeral service are provided (Shetreet Turenne, 2013). (C ) The Taxation Ruling 98/1 states that for the purpose of section 6-5 of the ITAA 1997 there are two methods of accounting for tax for items of income. These two methods of tax accounting are Receipts method and earning method. The receipts method is also referred to as the cash basis or cash received basis. In the receipt method, income is derived in the year in which either the constructive or the actual income is received (Ramlogan, 2013). The section 6-5(4) of the ITA Act 1997 also provides that the income will be taken as derived although it is not actually paid over to the taxpayer but is dealt by someone else on the behalf of the tax payer. Another method for accounting for tax is earning method, which is also referred to as accrual method or cash and credit method. In this method, income is derived when it is earned and a recoverable debt is created. The recoverable debt refers to the time in which the taxpayer can legally ascertain the amount as the task that was required to b e performed under the agreement has been performed completely (Woellner et al. 2016). Therefore based on above discussion it can be said that the taxpayer and the commissioner has two choices in the method of accounting for tax and they can chose the method that appropriately reflects the income for the purpose of tax. ii. The RIP Pty Ltd receives fees in advance under easy future plan. If a customer fails to continue the fees until it is completely paid then the company forfeits the partial fees received. The forfeited fees are transferred to a separate account called Forfeited payment account. As the fees are not completely paid so, the company does not have any liability to provide services (Tiley Loutzenhiser, 2012). Therefore, as the fees are non-refundable and the company does not have any liability to provide services in case of incomplete fees based on this circumstances it is advised that the company should treat the forfeited amount as income in the year the amount is actually forfeited. The company for tax treatment should treat the balance of $16200.00 in forfeited payment account as income. Part B As per section, 70-10 of the ITA Act 1997 trading stock means anything that is acquired, produced or manufactured and it is used for the purpose of sale, manufacture or exchange in the ordinary course of business. In order to understand the nature of trading stock it is important to note that trading stock does not include a financial agreement or a CGT asset. In section, 70-25 of the ITA act 1997 it is further provided that the amount incurred should not be of capital nature. In the given case, the RIP purchased caskets and accessories, which are used by the company in its ordinary course of business so it should be treated as trading stock for the tax purpose. The amount incurred for purchase of trading stock is deductible under general deduction as per section 8-1 of the ITA Act 1997. The section 70-15 of the ITA Act 1997 states that amount incurred for the purchase of trading stock should be deducted under general expense in the year in which the item of trading stock becomes part of the stock on hand of the company. In the given case, RIP paid in advance in June 2016 for stock to be delivered in August 2016 that is next income year. In section, 8-1 of the ITA Act 1997 it is stated that the taxpayer can obtain general deduction for outgoing incurred to the extent it is necessary to carry on a business for producing assessable income (Burkhauser et al., 2015). The prepayment payment made by RIP for purchase of trading stock should be treated as advance and not as expense because the item of stock will be delivered in next income and the outgoing incurred does not produce as an assessable income as on 30 June 2016. Therefore, it can be con cluded that the amount of $25000.00 should be treated as advance for the purpose of tax in the income year 30 June 2016. ii The section 6-5 of the ITA Act 1997 states that assessable income of a resident taxpayer will include ordinary income received from any source within or outside Australia. The dividend received is therefore taxable in the hands of the RIP. As the dividends are fully franked so the company will receive franking credit. The section 100-25 of the ITA Act 1997 provides a general definition and list of CGT assets but the advance payment made for rental of storage space is not a capital asset. Therefore prepaid amount of rent should be treated as advance payment and the rent for four months should be treated as a general expense under section 8 of the ITAA Act 1997. The section 83-80 of the ITA Act 1997 states that if the taxpayer receives unused long service leave then it should be included in the assessable income of the taxpayer. In the given case as RIP paid a three months advance for long service leave it should deducted it as expense on 30 June 2016 and not treat it as advance as the expense will increase the companys profit for tax purpose will decrease (Harris, 2013). iii The section 8-1 of the ITA Act 1997 provides that a taxpayer can claim general deductions for amount for producing assessable income. The section 100-25 provides a list of CGT assets that includes land and building. Therefore, expenses paid in relation to land and buildings are not allowed as general deduction but should be included as capital expenditure. The expenses incurred for equipments, for constructing onsite parking, for landscaping should be included in the capital expenditure, and are not allowed as general deduction under section 8-1 of the act (McKerchar et al., 2013). Reference Barnett, K., Harder, S. (2014).Remedies in Australian Private Law. Cambridge University Press. Beverwijk, J. (2015). Power, To a Point: Is the Power to Add and Remove Discretionary Beneficiaries of a Trust Fiduciary?. Burkhauser, R. V., Hahn, M. H., Wilkins, R. (2015). Measuring top incomes using tax record data: A cautionary tale from Australia.The Journal of Economic Inequality,13(2), 181-205. Carter, J. W. (2013).The construction of commercial contracts. Bloomsbury Publishing. Courtney, W. (2014).Contractual Indemnities. Bloomsbury Publishing. Ferran, E., Ho, L. C. (2014).Principles of corporate finance law. Oxford University Press. French, R. (2013). Law-complexity and moral clarity.Brief,40(6), 25. Gaal, J. (2013). Small business entity test.CGT Small Business Reliefs: The Comprehensive Practitioner's Handbook, 77. Harris, P. (2013).Corporate tax law: Structure, policy and practice. Cambridge University Press. Kenny, P. L. (2013). Aligning Income Tax Laws with Accounting Rules: A Simplified Tax System Case Study.Available at SSRN 2340888. Lynch, A. (2016).Great Australian Dissents. Cambridge University Press. Matthews, P., Malek, H. M. (2012).Disclosure. Sweet Maxwell. McKerchar, M., Bloomquist, K., Pope, J. (2013). Indicators of tax morale: an exploratory study.eJournal of Tax Research,11(1), 5. Ramlogan, R. (2013).Judicial review in the Commonwealth Caribbean. Routledge. Shetreet, S., Turenne, S. (2013).Judges on Trial: The Independence and Accountability of the English Judiciary(Vol. 8). Cambridge University Press. Thwaites, R. (2014).The Liberty of Non-citizens: Indefinite Detention in Commonwealth Countries. Bloomsbury Publishing. Tiley, J., Loutzenhiser, G. (2012).Revenue Law: Introduction to UK Tax Law; Income Tax; Capital Gains Tax; Inheritance Tax. Bloomsbury Publishing. Woellner, R., Barkoczy, S., Murphy, S., Evans, C., Pinto, D. (2016).Australian Taxation Law 2016. Oxford University Press.