Category: Case study

Essay on Joe Sullivan ‘Just Mercy’

The former Chief Security Officer (CSO) for Uber Technologies Inc., Joe Sullivan, received an anonymous email on the 14th of November 2016. The unidentified source claimed to be hackers warning they had gained access to the organization’s database. The hackers threatened exposure to the breach and requested compensation, promising in return that the stolen data would be destroyed (Conger, 2020).

An investigation ensued the next day, on the 15th of November 2016, and investigators substantiated the unnamed sender’s claims of a breach. The culprits exploited Uber’s security vulnerabilities and captured a staggering amount of confidential information (Sharwood, 2016). The documentation gathered by the hackers contained the names and contact details of over 50 million Uber customers globally as well as 7 million employees (Newcomer, 2017).

Uber’s database was compromised through security exploitation, the hackers stole credentials from a third-party cloud storage system they used, known as ‘GitHub’, and then proceeded to download the archived files (Sharwood, 2016). Following this, crime-as-a-service was carried out as they attempted to extort the company for a reported ‘six-figure sum’ (Lydia, 2019).

On the same day, it was uncovered that the claims of a breach were genuine, Joe Sullivan (CSO) and former Uber Chief Executive Officer Travis Kalanick relayed messages to each other regarding a ‘sensitive matter’ (Sharwood, 2016). Subsequently, on the 8th of December 2016, a transfer of one hundred thousand dollars in bitcoin was authorized through a ‘bug bounty program, proving the hackers successful in their extortion attempts (Wright, 2019).

Weeks later in January 2017, Uber officials met up with the two hackers and discovered their identity. However, instead of reporting the criminals to the authorities, it was requested that Brandon Charles Glover and Vasile Mereacre sign confidentiality agreements (United States Department of Justice, 2019).

The details surrounding this crime would remain a secret until Uber’s CEO Travis Kalanick made the decision to resign in June 2017. His successor, Dara Khosrowshah, would go on to fire Joe Sullivan (CSO) for the breach cover-up and publically expose his wrongdoings in an open letter in August 2017 (Conger, 2020).

As a direct result of this, Uber was charged in violation of Section 5(a) of the Federal Trade Commission Act, 15 U.S.C. § 45(a) for ‘unfair or deceptive acts or practices in or affecting commerce’ (Federal Trade Commission, Plaintiff, v. Uber Technologies Inc., a California corporation, Defendant., 2018). The company decided to settle legal inquiries throughout all 50 states of the US for $148,000,000 and agreed to 20 years of private audits (Moon, 2022). Uber also paid fines of £385,000 and (600,000) in the Netherlands (Cimpanu, 2022).

Joe Sullivan himself was charged with obstruction of justice and misprison of a felony. An additional charge of wire fraud was added to his list of indictments in December 2021 (United States Department of Justice, 2019). He is yet to be sentenced for his alleged crimes and is currently the Chief Security Officer of Cloudfare Inc.

In October 2019, Glover and Mereacre pleaded guilty to charges of extortion conspiracy in federal court (United States Department of Justice, 2019). They were later charged with further offenses in relation to another cybercrime in which they attempted to extort further funds from Lyndas.com and LinkedIn (Cimpanu, 2022). Glover and Mereacre have since been released on bond awaiting their sentence (United States Department of Justice, 2019).

To conclude, Uber’s reaction to this data breach and its response to the hacker’s demands minimized this serious case of cybercrime by overshadowing it with corporate misconduct. The initial response to pay the hackers was a blatant attempt to conceal the incident and deceive their regulators and customers.

As well as this, their actions would validate the media’s already negative perception of the company at the time. After President Trump introduced the ‘travel ban’ in January 2017, taxi drivers began to strike at JFK Airport in New York (Sisson, 2017). Uber in turn reduced their charges, resulting in a rise in fares and subsequently profit. Hundreds of thousands of customers deleted the transportation app in response to what people construed as unethical corporate greed, resulting in huge losses for the company (Leskin, 2019).

Therefore, while the financial burden of settlement fees may not be earth-shattering for a corporate giant like Uber, the reputational damage is costly, which paradoxically is what they tried to protect in the first place with their deceptive cover-up.

Essay on Causes and Effects of Corruption

Literature Review

While there is no definite definition, among scholars there is a consensus that political corruption speaks to “the abuse of public authority for private profit” or “the abuse of entrusted power in the interest of self-enrichment” (Doig and Theobald 2013; Chang and Chu 2006; Hughes 2010; Warren 2006; Quah 2003). Public authority refers to the public official, who is appointed or elected and uses their authority illegally to advance his or her interests (Doig and Theobald 2013, 3). According to The United Nations Development (UNDP), bribery, exertion, influence peddling, nepotism, speed money, fraud, and embezzlement, all constitute corruption (cited in Quah 2003, 235). Other forms of corruption include acceptance of money or other rewards for awarding contracts, violations of procedures to advance personal interests, common theft, overpricing, the diversion of public resources for private use, and overlooking illegal activities or intervening in the justice process (Doig and Theobald 2013, 3). In Southeast Asia, political corruption is characterized as systematic and structural with the judiciary sector being the most corrupt (Chan and Chu 2006, 261; Croissant 2004, 161). Where there lies a divide in the scholarship, is how to define the relationship between corruption and democracy. Some scholars argue that political corruption is functional in democracies as it serves as a “grease” for the bureaucracy and elicits administrative action (Lien 1986 cited in Chang and Chu 2006, 260). The allocation of resources by corruption and bribery could also promote efficiency because only the lowest-cost firms can afford abundant bribes in the competitive bidding environment (Lien 1986 cited in Chang and Chu 2006, 260). Corruption can also facilitate the development of parties and encourage political participation (Chang and Chu 2006, 260).

The claims highlighting the benefits of corruption in democracies lack empirical evidence as most countries with corruption have a negative relationship with democracy. For this reason, there is a growing number of scholars challenging the nurturing effect of corruption on economic development and in the democratization process. As the most significant threat to democracy, political corruption is neither a benefit nor an insignificant irritant in the democratization process (Warren 2006, 803; Chang and Chu 2006, 260). Not only does corruption undermine the confidence of people in the government, but it breaks the link between collective decision-making and the civilians’ power to influence the collective decision through their votes (Hughes 2010, 36; Chang and Chu 2006, 260; Warren 2006, 803). Similarly, Theobald (1990) argues that corruption undermines political participation as the gains of corrupt exchange are directed towards the members of the elites, not the civilians, alienating them from the policy-making process (Chang and Chu 2006, 261). Corruption also violates fundamental principles of democracy like accountability, equality, and transparency which may lead to the political mistrust of citizens in the political systems (Anderson and Tverdova 2003; Seligson 2002 cited in Chang and Chu 2006, 259). Moreover, political corruption represents a “direct and brutal betrayal of public trust placed in institutions, since political corruption revolves around situations where government officials entrusted by the public engage in malfeasance for private enrichment” (Bardhan 1997 cited in Chang and Chu 2006, 259). One of the key tenets of democracy is the responsiveness of the government to its citizens, yet political corruption recklessly infringes on such principles. While corruption may act as a push for efficiency in institutions, possibly leading to development, that is not enough to conclude a positive relationship between corruption and democracy. As the scholars highlighted, corruption breaches some of the most significant principles of democracy, most notably the legitimacy of political institutions. Without legitimacy and confidence in the government and its political institutions, citizens may cease to actively participate in politics. It may not necessarily occur consequently after, but this suggests a trajectory of corruption in democracies. This path does not lead to the consolidation of democracies as Indonesia and Thailand demonstrate, rather it arrests the democratization process.

In the literature on corruption and democracy in Southeast Asia, Thailand, the Philippines, and Indonesia tend to dominate the discourse. This is because the three are the larger countries of the region, with diversity in religion, culture, and colonial traditions. They are also ranked the most corrupt of developing countries (Lim and Stern 2002, 20). According to the Weberian perspective of the modernization theory, corruption will eventually be eradicated by democratization (Chan and Chu 2006, 260). However, this does not seem to be the case for any of these countries. Moran (2001) provides an account for this, suggesting that in countries transitioning into democracy or new democracies, corruption may develop during the transition (379). For Moran, the argument that democratization reduces corruption suffers from fallacy. Since democracy is good and corruption is bad, democracy must reduce corruption (2001, 379). Lim and Stern also argue that neither economic development nor diminishment in corruption has occurred after adopting political democracy in Southeast Asia if anything corruption has increased with development and democratization (2002, 20). This is similar to the modernization theory of economic development following democratization which asserts that countries will experience economic growth upon democratization. In reality, the process is more complex, suggesting that democracy is not simply the answer to these problems. Authoritarian regimes indeed offer more opportunities for corruption compared to democracies, but the latter still may create structural conditions that encourage corruption (Rose and Shin 2001; Moran 2001). For example, observers in both Indonesia and Thailand agree that corruption rose following democratization due to the collapse of the centralized network of corruption giving way to more corrosive and decentralized corruption

“free-for-alls” (Rock 2009, 56). Indonesia and Thailand adhere to the notion that corruption increases after democratization but subsequently decreases with the consolidation of democracy, suggesting an inverted U pattern (Rock 2009, 56). While this may be the case, neither polities show any evidence of consolidating their democracies with corruption being one of the key barriers. Therefore, scholars who accept the rise and fall of corruption in these countries as a part of the democratization process lack emphasis on the incompatibility of political corruption and democracy. It needs to be made clear that the very existence of corruption in these polities undermines their democracy, arresting any hopes of fully becoming democratic in Indonesia and Thailand.

Democracy and Corruption in Indonesia and Thailand

Democratization appeared in Indonesia and Thailand between 1986 and 1999 (Croissant 2004, 160). In both countries, corruption triggered the collapse of authoritarian regimes (Chalmers and Setiyono 78). Following the change in political regime, Indonesia and Thailand made efforts to implement rapid democratization which revealed the failure to control corruption in the newly democratic regimes (Chalmers and Setiyono 78). Therefore, the phenomenon of corruption that led to democratization proved to be a serious challenge to the political legitimacy of that regime. One of the reasons for this is that corruption only changed with the political regime, meaning that democratization being accompanied by decentralization shifted corruption from being centralized to decentralized (Lim and Stern 2002, 44). While democracy was meant to close the doors of corruption altogether, in reality, it opened up room for an alternative in Indonesia and Thailand. The inconsistency in theoretical framework and empirical evidence is prevalent in Southeast Asian countries. For example, Singapore has established itself as one of the least corrupt countries in the world, and the least corrupt in Southeast Asia. However, in Singapore the state not only owns and controls the majority of the economy, but it also heavily intervenes in the private sector (Lim and Stern 2002, 36). The country has also been characterized as an illiberal democracy. These conditions in other countries are positively correlated with corruption. Another example is how during President Suharto’s rule in Indonesia, the country was amongst the world’s most corrupt nations, and the most corrupt in Southeast Asia yet the country was experiencing its fastest economic growth (Lim and Stern 2002, 23). This is a paradox, considering that in most literature, corruption is found to be negatively correlated with economic growth and development (Mauro 1995 cited Lim and Stern 2002, 23). In reality, things are not so black and white. Thus, it is important to analyze cases closely to get a better understanding of the realities in these countries. Rather than basing the relationship between corruption and democracy on theory or what is supposed to happen, it is best to adhere to what the evidence in Indonesia and Thailand tells about corruption and democracy. This means that tracing the existence of corruption and its causes in both countries is essential in developing an argument on the relationship between corruption and democracy.

Causes of Corruption in Indonesia and Thailand

Low salaries are one of the main causes of corruption in both Indonesia and Thailand. In Indonesia, corruption can be traced back to the Dutch Colonial period when the salaries of the Dutch East India Company were inadequate (Quah 2003, 239). Day (1996) observed that the labor force was not only underpaid but these personnel were exposed to every temptation that was offered by “the combination of a weak native organization, extraordinary opportunities in trade, and an almost incomplete absence of checks from home or in Java” (cited in Quah 2003, 239). Corruption became endemic during the presidency of Sukarno due to the inflation of budgets on civil service salaries to the point that people could not live on them (Quah 2003, 2339). In 1969, Smith (1970) surveyed regional civil servants in Indonesia and found that “there is not a single official who can live by his government income alone” as the “official income amounts to approximately half of his essential monthly needs” (Quah 2003, 239). A more recent survey found that low salaries correlated with the cause of corruption in Indonesia by 51.4 % of public officials (Quah 2003, 239). As Chalmers and Setiyno explain, in an unequal society, people tend to be more protective of their interests and are more likely to indulge in corruption as a means to that end (2012, 80). While income inequality does amplify corruption in developing countries, it becomes a problem when it is coming from the public servants who are put in power to serve the needs of the people. Political corruption is different than corruption in private sectors as it directly affects the polity, consequently, hindering any development in the democratization process.

In Thailand, corruption has roots in the 16th century, when civil servants withheld revenue collected for the King themselves because they were not paid regular salaries (Chai-Anan 1977 cited 240). This tradition of officials retaining part of royal revenue was difficult to eradicate even after the creation of the Revenue and Audit Offices in 1873 by King Chulalongkorn (Quah 2003, 240). Recently, Thailand’s police chief, General Sant Sarutanond, admitted that the reason Thai policemen were corrupt was because they were undereducated and underpaid (Quah 2003, 240). According to General Sant Sarutanond, commissioned police officers should receive a monthly salary of 20,000 baht to meet their expenses in the large cities, but they only receive a starting monthly salary of 6,000 baht (Quah 2003, 240). The narrative here then is that ‘if bureaucrats are paid a high enough wage, even a small chance of losing their jobs would discourage them from being corrupt” (Banerjee 1996 cited Quah 2003, 240). Prime Minister Lee Kuan Yew shares these sentiments. Yew said, ‘It’s a simple choice. Pay political leaders the top salaries that they deserve and get honest, clean government or underpay them and risk the Third World disease of corruption” (Lim and Stern 2002, 36). In Singapore, public servants are paid generously, curbing any need for enrichment through corruption. For example, Singapore’s cabinet ministers make equivalent to the CEOS in the largest multinational firms in the world and the Prime Minister of Singapore’s pay is also several times that of the United States President (Lim and Stern 2002, 36). There is a lack of coverage on this issue even though it is one of the biggest contributors to corruption in most developing countries, Indonesia and Thailand included. While the democratization process is supposed to bring economic growth, it is difficult to see such achievements with corruption hindering democratization.

Corruption is also caused by the opportunities that allow for it to take place. For example, the expanding role of public bureaucracy in national development has increased the opportunities for administrative discretion and corruption as “regulations governing access to goods and services can be exploited by civil servants in extracting ‘rents’ from groups vying for access to such goods and services” (Gould & Amaro-Reyes 1983 cited 241). In other words, public servants have more access to outlets that allow for corruption. In Indonesia, civil servants have distinguished between “wet” and “dry” agencies depending on their budgets and their accessibility. Wet agencies are generous with allowances, boards, service on committees, and development projects (Warwick 1987 cited Quah 2003, 241). This would capture institutions like customs, immigration, internal revenue, and the police. Wet agencies also provide more opportunities for corruption compared to dry agencies which deal with research and administrative work that does not interact with the public (Quah 2003, 241). The tax office and the customs service were the most profitable of the wet government agencies in Indonesia. In Thailand, the wet agencies are the Ministries of the Interior, Education, and Agriculture which all had high numbers of corruption cases during 1970-1990 (Quah 2003, 242). The Police Department was also among the corrupt. According to Quah, these wet government agencies provide plenty of room for corruption because of their substantial budgets and access to the population (2003, 243). Wet agencies are an outlet for public officials to exploit civilians, which is contrary to their role in the polity. Rather than operating for the public good, they use these spaces for their private gain, undermining the culture of democracy.

Another cause for corruption is that it has a low risk of detection and punishment. Treisman (2000) argues that countries with legal and socio-economic systems that maximize the risk of being caught and punished have a lower chance of having corruption (cited Chalmers and Setiyono 80). However, developing countries are dominated by political elites who are above the law, reducing the effective effectiveness of the crime and punishment mechanisms (Chalmers and Setiyono 80). Indonesia and Thailand fall in the latter category. While corruption is illegal in both countries, those found guilty of the corrupt offenses have a low chance of being punished, making the offense of corruption a low-risk, high-reward activity (Quah 2003, 243). In Indonesia, the common procedure for officials found of corrupt offenses was to transfer them to new jobs before their activities gained wide attention (Smith 1971 cited in Quah 2003, 243). When a senior Indonesian civil servant was advised to dismiss his corrupt subordinates, he refused to do so, arguing that “they had large families to support and needed these jobs. Besides, they didn’t earn enough anyhow’ (Palmier 1985 cited Quah 2003, 243). Even former President Suharto was charged with corruption in 2000, but his case was dismissed on medical grounds (Quah 2003, 243). In August 2003, the Attorney’s General stopped an investigation into the alleged corruption by Suharto’s eldest daughter, Siti Hardiyanti ‘Tutut’ Rukmana when the prosecutors could not find any evidence of irregularities in a deal involving her and the state-owned oil company, Pertamina (Quah 2003, 243. In fact, out of Suharto’s family, only his son has been punished for corrupt activities. Similarly, in Thailand, the lack of policing of corruption was evident between the years 1975-1998, when the Counter Corruption Commission (CCC) was responsible for investigating allegations of corruption against civil servants (Quah 2003, 243). Still, very few civil servants were punished for corruption even after more power was given to the CCC. These cases in both Indonesia and Thailand clearly show that these public officials are abusing their power. In a democracy, no one is above the law – not even the president. Democracies are meant to be transparent and have accountability, yet these principles are absent in both countries. According to the findings of Lederman, Loayza, and Soares (2001) on the influence of political institutions on corruption, democracies are associated with low corruption because political accountability reduces corruption in the polity (cited Lim and Stern 2002, 43). However, this may only be the case for democratic countries that have been democratic for decades which has not been the case in Southeast Asia (Treisman 2000 cited in Lim and Stern 2002, 43). This becomes a double-edged sword for Indonesia and Thailand as corruption prevents both countries from fully democratizing but the consolidation of democratization could potentially decrease corruption.

While both countries have attempted to combat corruption, their fight against the practice has been exploited as a political tool (Crossaint 2002, 160). For example, in Indonesia President Suharto, President B.J. Habibie, and President Abdurrahman Wahid have all established institutions to curb corruption but there has not been any significant progress (Quah 2003, 246). Corruption was especially institutionalized during President Suharto’s time as the incumbent, but as mentioned before only his son, Tommy, was convicted of corrupt offenses. The same can be said for Thailand where anti-corruption measures in the 1997 constitution were an indicator of former Prime Minister Chuan Leekpai’s commitment to fighting corruption, however, he lost to

Thaksin Shinawatra was removed from power for many reasons including corruption (Quah 2003, 254). The failure to make any effective changes to the conditions of corruption in both Indonesia and Thailand continues to hinder the democratization process.    

Essay on Northwest Security Services Case Analysis

Introduction:

The Northwest Security Services case presents a critical analysis of a security services company that operates in a highly competitive and demanding industry. This essay aims to evaluate the key issues faced by Northwest Security Services and provide a critical assessment of their operations, strategies, and potential areas for improvement.

Company Background:

Northwest Security Services is a well-established security firm that offers a range of security solutions to clients in various industries. The company prides itself on providing high-quality security personnel, advanced technology, and effective risk management services. However, a closer examination reveals some underlying challenges that need to be addressed for sustainable growth and success.

Challenges in Security Operations:

One of the primary challenges faced by Northwest Security Services is the ever-evolving nature of security threats. As criminals become more sophisticated and technology advances, the company must adapt and enhance its security measures to effectively protect clients’ assets. This requires continuous investment in training, technology, and research to stay ahead of emerging risks.

Furthermore, the case highlights issues related to employee performance and motivation. Security personnel play a crucial role in maintaining the company’s reputation and ensuring client satisfaction. However, the case reveals instances of poor employee morale and inadequate training, which can compromise the quality of service provided. Addressing these challenges is vital to enhancing overall operational efficiency and client satisfaction.

Competitive Landscape:

The security services industry is highly competitive, with numerous players vying for clients’ attention. Northwest Security Services must differentiate itself from competitors by offering unique value propositions and consistently delivering exceptional service. This requires a critical evaluation of their pricing strategies, service offerings, and marketing efforts to ensure they remain competitive in the market.

Strategic Recommendations:

To address the challenges identified in the case, several strategic recommendations can be made:

• Enhancing Employee Training and Motivation: Northwest Security Services should invest in comprehensive training programs that equip their security personnel with the necessary skills and knowledge to handle evolving security threats. Additionally, implementing employee recognition programs and fostering a positive work environment can improve morale and motivation.
• Embracing Technological Advancements: The company should stay abreast of the latest technological advancements in the security industry and integrate them into their operations. This may include implementing advanced surveillance systems, access control technologies, and data analytics to improve security effectiveness and efficiency.
• Strengthening Client Relationships: Building strong and long-lasting client relationships is crucial for the success of any service-oriented business. Northwest Security Services should prioritize regular communication with clients, conduct satisfaction surveys, and proactively address any concerns or issues raised. This will help enhance client loyalty and attract new business through positive word-of-mouth.
• Continuous Improvement and Innovation: The company should establish a culture of continuous improvement and innovation, encouraging employees to contribute ideas and suggestions for operational enhancements. Regularly reviewing and updating security protocols, adopting new industry best practices, and exploring emerging technologies will help Northwest Security Services maintain its competitive edge.

Conclusion:

The Northwest Security Services case analysis highlights the critical challenges faced by the company in a dynamic and competitive industry. By addressing employee training, embracing technology, strengthening client relationships, and fostering a culture of continuous improvement, Northwest Security Services can position itself for sustainable growth and success.

A critical assessment of their operations and implementation of strategic recommendations will enable Northwest Security Services to provide exceptional security services, mitigate risks effectively, and build a reputation as a reliable and innovative security solutions provider.

Library Management System

ABSTACT

This report depends on a certifiable issue settled by various understudies of the Government Engineering College, Gandhinagar in India. The primary reason for existing is to dive into their undertaking and talk about the information structure utilized in accomplishing the goals of the task. They chipped away at a library the board framework, utilizing the C programming language to help them. Connected rundown was the information structure they liked to use in their program in spite of the fact that they had the decision of other information structures, as exhibits. Their program had center highlights of customary library the board, for example, including books, returning books, getting/issuing books, seeing records of books issued and sorting books into various divisions, among different highlights. Their program run effectively, and connected rundown was the information structure that assumed a significant job.

Presentation

The library the executives framework is a task that few individuals have handled for quite a long while, henceforth this is anything but a lady venture. This framework is helpful in handling the vast majority of the issues confronted when utilizing the customary book frameworks in libraries. Modernizing this customary framework has completed a great deal of good. It is additionally a result of this great that individuals never feel sick of handling this equivalent undertaking all around the world. The library the executives framework gives an easy to understand interface, is inclined to less mistakes, has grater stockpiling limit, the pursuit include is better and over all dealings between library guardians/heads and clients is fast.

Point/Objective

The library the board framework was made, however behind each PC program is an information structure that decides how information is put away in the PC memory, that is, the means by which information is apportioned. The primary point of this report is to state plainly what information structure was utilized to accomplish the targets of the venture, and how that information organized aided in doing that.

WHAT IS THE LIBRARY MANAGEMENT SYSTEM ABOUT?

A comfort application was actualized utilizing C programming to execute the framework. The code was incorporated in Code squares and the GCC compiler was utilized. The program was made to play out the ordinary capacities that occur in a library, it even added highlights to empower one check what number of/what books are available and whenever wanted, make buys. Showing books in a library, adding books to the library, getting books (showing acquired books), retuning books (erasing records of books when returned) and enrolling clients. A few highlights are limited to managerial use whiles others are available to all. From this, it is evident why connected records were utilized to accomplish this.

THE ROLE OF LINKED LIST

One problem that is begging to be addressed that individuals face when taking a shot at a PC program is the information structure that would be generally fitting. There is an assortment of information structures to look over, however what recognizes them is the reason for the program. The program tells which information structure would be most reasonable for the job that needs to be done. Taking a gander at the library the executives framework, the most noticeable exercises are embeddings, erasing, and looking. In view of these exercises, it is dependent upon one to choose which information structure does all the abovementioned and uses the most assets (existence). After fundamentally considering things like this, this venture was taken care of with connected records.

With connected records (a straight information structure), there are types and different methods for usage. In connected records, the information things are put away in connections (a connection is an object of a class). There are separately connected records, twofold connected rundown and doubly connected rundown. Independently connected rundown is the place the principle connected rundown class just indicates the primary connection in the rundown (has one information part) and every single progressive connection simply point to the following/continuing connection. It is anything but difficult to embed and erase just the principal connect. Inclusion and erasure of first thing has O (1) whiles looking for a thing has O(n). A twofold connected rundown has a connected rundown class with two information individuals: one indicating the main connection in the rundown and the other to the last, the connections in the middle of simply point to the procedure interface. With this it is anything but difficult to embed and erase the primary connection and addition at the last connection. Be that as it may, with a doubly connected rundown, every one of the connections have pointers to the past connection just as the procedure interface. With this kind of connected rundown, inclusions and erasures should be possible at any piece of the connection with O (1), it is simply a question of changing the pointers, regardless of whether in past or current connections. Information from individuals from the undertaking makes us realize a doubly connected rundown was explicitly utilized, since it was expressed that a connected rundown in which components can be included or erased from anyplace was utilized.

In each connection, there are information individuals or items that point to different information individuals like client’s name, ID, book title, book writers, and so on henceforth any of the information individuals/articles can be utilized as scan keys while hunting down explicit things (like an individual’s record/status of books – regardless of whether acquired or not). The keys ought to be novel to an individual or book.

At the point when new books are brought into the library, the overseer can just add those books to the connection of the connected rundown class for new books, when somebody acquires a book it tends to be added to their connection of obtained books, when an individual returns a book, it can without much of a stretch be erased from the connection, notwithstanding when an individual looks for a book, it will utilize the way to tell the client whether the book is accessible or not, and a lot increasingly great things. For example, before a book is returned, one must check if the book was acquired at all from that connected rundown, in the event that that connected rundown is vacant, at that point no book was obtained.

End

From the venture of the library the executives framework, doubly connected rundown appeared a decent decision and that was what was actualized. The framework works fine. Utilizing the doubly connected rundown had an extraordinary preferred standpoint as inclusions and erasures are simple, looks are great and in reverse traversal is conceivable.

REFERENCES

1. Data Structure Library Management Using C – Harshil Patel, Dhaval Patel, Rushi Parikh. https://www.slideshare.net/harshil1902/library-the executives in-information structure
2. Teach yourself information structures and calculations in 24 hours – Robert Lafore.201 West 103rd St.,Indianapolis,Indiana,46290 USA.

OSHA: Seaworld Of Florida Case

Dawn Brancheau was a trainer for SeaWorld and was tragically killed in 2010 by a killer whale. The case of SeaWorld of Florida v. Perez is about the legal problems that were required by the Occupational Safety and Health Administration (OSHA). The plaintiff had evidence of a violation under the General Duty Clause of the OSHA act. In this case study, I will discuss how the claims were true under the OSHA Act, and how OSHA makes it mandatory for workplaces to ensure that they all have workplace safety and health procedures.

The main legal problem that OSHA was trying to determine if SeaWorld of Florida violated the General Duty Clause. OSHA’s goal is to make sure that good safety and health procedures are put in place to protect workers and employers while working in the workplace and to make all parties are knowledgeable of the procedures (Walsh, 2016). A general duty citation must involve both the presence of a serious hazard and exposure of the cited employer’s own employees which a hazard is defined as a workplace condition or practice to which employees are exposed to that can create potential death or serious harm (Cekada & Janicak, 2016). SeaWorld of Florida was aware that working with most of the animals may very dangerous. The killer whale Tilikum, was known to be very strong and aggressive. The same whale was responsible for the death of a British Columbia trainer back in 1991 (Walsh, 2016). SeaWorld did have safety and training procedures for avoiding issues like this from occurring, however, in the appeal court, they found that SeaWorld of Florida did violate the General Duty Clause.

The plaintiff was able to prove the General Duty Clause of the OSHA Act by claiming that SeaWorld of Florida knowingly had trainers working with killer whales. Employees were exposed to harm by working with the whale without protection regardless of knowing the dangers of dry-work. Dry-work is working in areas without water on platforms or water that is less than knee-deep. Dry-work is considered very dangerous work which can cause physical harm. When the job may create bodily injury, harm, or death, then it is a risk. Dawn died because of this risk which is a violation under the General Clause of the OSHA Act. There was no protection taken necessary for the employees to ensure their safety. In previous reports, there was another issue that occurred back in 2006 (Walsh, 2016). A trainer at SeaWorld was attacked by one of the killer whales. The trainer was taken underwater by the whale. Overall, OSHA did not doubt that SeaWorld of Florida knowingly put their employees at risk with hazardous conditions which caused the death the trainer, Dawn.

OSHA is set in place to protect employees from any harm. OSHA was created to codify and enforce safety and health regulations in the workplace. To enforce these standards and regulations, OSHA educated employers and employees, inspect worksites for workplace hazards, and levies financial penalties on employers for serious or repeated issues (Li & Singleton, 2019). Workplaces that are mainly at risk are often visited by OSHA inspectors. Inspectors are looking for reports of any injuries or deaths that occur. They also observe the work property to ensure that everything is safe by taking notes on what needs to be repaired and what areas don’t meet the General Duty Clause.

I enjoy going to places like SeaWorld, however, I believe that animals are best in their own natural habitats or something really like it. SeaWorld was negligent and I believe they should have done more to protect their employees from any type of harm. Using a safer dry-work area where there a wall separating both the animal and the trainer may work better. Killer whales are in general aggressive hint the word “killer” should not even be close contact with humans. I believe there should always be emergency professionals available on-site during these performances just in case an employee need help.

References

1. Cekeada, T. & Janicak, C. (2016). OSHA’s Enforcement of Forklift Standards & the Role of the General Duty Clause. Journal of Safety, Health & Environment Research Vol. 12, No. 1. Retrieved August 17, 2019 from http://go.galegroup.libraryresources.columbiasouthern.edu/psi/ADEOL/?sw=w&u=oran951837&v-2.1&it=r&id=GALE%CA1264785950
2. Li, L. & Singleton, P. (May 2019). The Effect of Workplace Inspections on Worker Safety. ILR Review May2019, Vol. 72 Issue 3, p718-748. Retrieved August 17, 2019 from http://Go.galegroup.libraryresources.columbiasouthern.edu/psi/ADEOL/?sw=w&u=oran956285&v-4.2&it=GALE%CA284951
3. Walsh, D. J. (2016). Employment law for human resource practice (5th ed). Boston, MA: Cengage Learning

OSHA At The Workplace

Occupational and Safety and Health Administration is the most significant structure that an organization has, in such a case that it exists representatives will have less desires for occurrences at work. As OSHA rose, it secures laborers of managers who don’t keep wellbeing laws in organizations and shields organizations from workers that don’t utilize the wellbeing laws and guidelines that have been created for the prosperity of all.

OSHA expects bosses to have a sheltered work environment without dangers of falls, avalanches, introduction to infectious illnesses and human-destructive synthetic substances, which screen the security of laborers in limited regions, introduce defensive instruments in unsafe machines, vents and security hardware, for example, eye showers and showers or more all give preparing to representatives to prepare know the obligations they have in their work environment. Businesses must have publications that are given by OSHA in an unmistakable spot that everybody can see them. These guidelines help each representative work in a hazard free spot and thus, if there is an occurrence, proper measures can be taken to protect workers and their environment. A case of this is if a representative has an introduction to a substance specialist and the organization doesn’t have a shower the worker is in up and coming risk as there is no shower to evacuate this concoction operator. In another hand if the organization has the shower the well-prepared representative will realize that he promptly needs to enter the shower to expel all buildup from this substance specialist.

What’s more, representatives may document with OSHA any up and coming peril objections that the business doesn’t right, get duplicates of episode records in the work region, duplicate of the work’s therapeutic record and partake in OSHA’s examinations organization offices. The business must track any occurrences that happen at the offices, give visuals of disease with the goal that representatives recognize what wounds might be uncovered are, and inform OSHA of any fatalities at the site of work in 8 hours after death and 24 hours of any case requiring setting off to a medical clinic.

Authorization enables OSHA to go to the organization for investigation in the event that there is a grumbling, hospitalization or demise. It will check for up and coming risk, fiascoes, specific peril approach, and follow-up reviews after there are any objections or occurrences. In the event that the OSHA investigator finds any inconsistencies, it will call the business and be fined. At the finish of the subpoena, the business will prescribe to the business how to address and resolve the inconsistency of being seen as blameworthy.

OSHA gives benchmarks to avert any work environment episodes. By giving data and preparing, representatives will be able to comprehend what duties are to stay away from superfluous episodes. This will help the business in pointless pay costs, just as maintaining a strategic distance from worker ailments, unlucky deficiencies and death toll. This has a sheltered domain in the workplace.

The Peculiarities Of Occupational Safety And Health Act

Occupational safety and health(OSH) according to Spann, W. (1972). The new occupational safety and health act. American Bar Association Journal is about issuing the occupational safety and health quality by the department of labor and for the federal enforcement that uses these standards with an instant fine or penalty for violating.The act allows workers and their spokesperson to initiate filing complaints, suggesting onsite investigators or inspectors. It was published as a law by the president as public law 91-596 on december 1970. With several lawyers taking this act into account to ensure that firms or who are in authority avoid the revolting fine including paying vast piles of money or imprisonment if death occured. This revolutionary act allows the workers to be empowered with their rights in the firm they work in to ensure they work stronger in a healthy and safe environment. At the beginning of the establishment of the law, they inquired that it does not inquire for specific standards or requirements equipment to be issued in the workplace but ensure that the workers have the right to negotiate with their leaders or whom in authority to ensure they empower their safety and health environment. But in the new scope of the new laws, it presents the essential matters to be met at a national/international level such as:

Purpose

The reason for this Act is to keep up and advance the wellbeing and strength of laborers by preventing modern mishaps incidents and establishing a better workplace through building up standards on occupational safety and health and explaining where the duty lies.

Definition

With the end goal of this Act,

1. The expression ‘modern mishaps’ alludes to situations when laborers die, get harmed or contract infections because of business related structures, hardware, crude materials, gas, fume, powder, dust, and so on, or work and work-caused reasons;
2. The expression ‘worker’ signifies a laborer as endorsed in Article 2 (1) 1 of the Labor Standards Act;
3. The expression ’employer’ signifies an individual who carries on business utilizing laborers;
4. The expression ‘representative of workers’ refers to a trade union, in the event that a worker’s guild involving most of laborers concerned exists, and if such a worker doesn’t exist, an individual who speaks to most of laborers concerned.;
5. The expression ‘workplace observing’ implies that a business details a checking plan on laborers or workplaces, assembles tests, and make an investigation and evaluation thereof to discover the genuine condition of workplace;
6. The expression ‘safety and health diagnosis’ signifies an examination and assessment completed by an individual assigned by the Minister of Labor to find possible dangers and building up progress measures so as to forestall mechanical mishaps; and
7. The expression ‘genuine accidents’ signifies modern mishaps, for example, passing, and the level of which is not kidding, and which are recommended by the Ordinance of the Ministry of Labor.

Scope of Application

• This Act will apply to all organizations or working environments. Provided that this Act may not matter entirely or incompletely to organizations as endorsed by the Presidential Decree contemplating the level of damage and harm, the sorts and size of business, the area of business, and so forth
• This Act and any request issued under this Act will apply to the State and local governments, and public foundations under Article 5 of the Act on the Management of Public Institutions.

What is workers compensation law cover?

The office of worker’s compensation program (OWCP) is the department of workers that has been in an incident or has been brought up with illness on the spot of the workplace that determines whether of the 4 options to be considered valid to the type of the situation:

• Wage replacement compensation
• Medical treatment
• Rehabilitation
• Other benefits

OWCP only covers most United States laborers. This incorporates state and local government laborers, federal government laborers, and the individuals who work in the private area. Nonetheless, OSHA laws don’t make validation to independently employed individuals or close relatives for example farmers who don’t enlist workers outside the family. OSHA doesn’t cover some hazard working environments as another government office manages them.

History of how it began

According to Don Cameron, a historiographer, before this law, it was the norm between 1750s- 1800s to make a living working with complex machinery in factories that produced mass production, most known as the industrial revolution. The numerous workers in one factory was tremendous. The firm’s aim was to obtain cheap labor with the conditions of giving a salary so little with high working hours and working in a dangerous environment. Some news back in the day were concerned with young youth that had broken limbs and scars because of the complex machinery. Others had developed lung cancer because of the chemical and the poor air flow in the factories. Later in 1802, sir Robert peel, who served twice as the prime minister of the uk, introduced the health and morals act known as the factory act.the factory act consisted of precautions and requirements the factorie obliged to have to ensure its consistency.

Between 1833-1835, there were several attempts and flourishment to the safety measurements in the firms. One of the attempts was employing factory inspectors. Inspectors role was to identify the unchecked regulations that can cause harm to the employers and the environment. They Are keen to ask the labor about their working hours and difficulty of their job to prevent injuries and overworking load. And if caught with such reporting, the factory will be fined. Another attempt was the introduction of duty care 1837 according to Don Cameron, an historiography. In this phase anyone that got injured were suing the factory to ensure compensation regarding the accident that occured in the factory. This incident increased and allowed those in authority back then to increase the safety regulations between 1842-1973. One of the rules was to disallow any minor or women to work in underground mines nor clean moving machinery. It implemented the employer’s liability act that ensured compensation for injury or death caused by machinery error.

The occupational safety and health act was introduced in 1974. It was a revolutionary form of legislation that contained all the standard precautions for safety and health across the globe. All the countries later followed the new law in Europe, New zealand and other parts of the world.the act also invented the national institute for occupational safety and health as a form of research and development for OSHA.

References

1. https://www.oshaeducationcenter.com/articles/workers-comp/
2. http://web.a.ebscohost.com.libproxy.aucegypt.edu:2048/ehost/detail/detail?vid=0&sid=97591dcd-d4d6-4c5f-9a1d-3def83798b10%40sdc-v-sessmgr03&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#AN=142633721&db=eue
3. https://www.ilo.org/dyn/travail/docs/1693/Occupational%20Safety%20and%20Health%20Act%20-%20amended%20to%202010%20-%20english.kosha.or.kr.pdf
4. https://www.oshaeducationcenter.com/articles/workers-comp/

Water Utility Company And Stakeholders

Stakeholder is any group or individual who can affect or is affected by the achievement of the organisation’s objectives. (Friedman and Miles, 2006) Stakeholders have special interest in an organisation and as a result they influence the organisation directly or indirectly.

There are two main types of stakeholders, which are internal stakeholders (employees, owners and managers) and external stakeholders (customers, suppliers, government and local community). For the purpose of this assignment, I want to talk about a water utility company.

A water utility company is a firm set up to provide quality drinking water at affordable price to every home. Water utility company is either set up by a private individual or the government and in some cases government in partnership with a private individual.

The key stakeholders of a water utility company depend on the set up. In Ghana for instance, the water utility company was set up by the government so it is called Ghana water company. The company’s main goal is provision of quality water to every home. The key stakeholders of Ghana water company are the government, employees and the customers or consumers.

Water is a necessity commodity in every nation and is the government primary responsibility to make sure the citizenry has a continuous flow of quality water. The government expects the company to provide every home with quality water, pay necessary tax to the nation and also increase productivity. If these expectations are not met, the government will be force to sell out the company to private equity.

Another key stakeholder in water utility company is the employees. Employees are the work force that make sure the company’s goal is or are achieved. Every employee expect to receive remuneration (salary) and also get a fair treatment at the work place.

They expect the company to provide the necessary tool and materials that will provide safety and facilitate easy work done. When employees views are not respect, their remuneration are not paid and there are no safety measures to ensure their safety at work, they start to resign from the company and when this persist it will lead to labour turnover, which in a long run will affect the productivity of the company.

The Customer or consumer is also a primary or key stakeholder in water utility company. It is said, ‘production is not completed unless the product gets to the final consumer’. For water utility company to continue in operation, the company depends on the consumers’ continuous purchase of the product to get income to keep the company in business.

The Consumer on the other hand expect the water utility company to provide a continuous flow of quality water at affordable price. When this does not happen, the consumer is compel seek for another source of water. In Ghana for instance, many homes now prefer borehole water to water utility company because of unstable flow of water and high prices from Ghana water company.

In conclusion, since the water utility company needs these stakeholders just as the stakeholders need the company, they should work hand in hand so that both expectation will be met.

Organization Theory and Design: Case Analysis on Organization Structure and Strategy

Introduction

The organisational structure is a highly imperative and often undermined consideration when it comes to factors that contribute to organizational performance and success. A successful business is one that keeps evolving and adapting to its needs. This cannot be done without relevant changes made to the organizational structure. In this context, this assignment is based on analysing the case study based on the culture and strategy at A.P Nichols.

Changes required in supporting changes in strategy

The increasing complexity and the accompanying requirements of greater and more integrated strategies prompt for several changes in organisational structure. It is clear from the case study that A.P Nichols was wrong in focusing on the initiative of technology over client service (Gandz, Thornhill & Mark, 2011).

However, the former cannot be undermined as the current scenario of global business is highly technology focused. Despite this, it is mandatory for the organization to make amends in its structure to suit new strategies. Hence, the following departments or entities should be incorporated in the organisational structure of A.P Nichols.

CSR Department

It is vital that an integrated and internally run Client Service Representative CSR department is set by the company, According to Shank & Robinson (2019), client service representatives are vital regardless of high satisfaction levels of customers due to unpredictable nature of risks and sudden market changes. In this context, it can be noted from the case study that despite the company’s high brand equity and customer satisfaction, its competitors were rising faster in terms of performance and revenue.

This is rooted to their prioritization of CSR. Customers are becoming highly strategic in terms of their investments and expenditures. Hence they require representatives from a company in order to feel confident about their spending (Høgevold & Svensson, 2016). Moreover, the primary change, in terms of strategy, is based on CSR. A separate and internally run CSR department can benefit the company to implement its customer service strategy to a much greater extent. This will also remove any need for external CSRs.

Communications Manager

In establishing better and more midget CSR department it is vital that a communications department is also formulated. As per Stverkova & Pohludka (2018), a growing business must have a communication department in order to liaise with every department as per ideals of collaboration, cooperation and transparency. An independent communication department can help in making CSR strategy more effective and efficient. In addition, this department can oversee different media used by CSRs and ensure that the most appropriate channel is used for different customers

Technology department

A.P Nichols may not have achieved greater success than its competitors by focusing on technical strategy before 2011, but it is imperative for current business environment. Increased adoption of technology for the cause of customer service in companies all over the world prompts for the need of a technology department in the company (Zakrzewska-Bielawska, 2016). This can help in CSR strategy by implementing Artificial intelligence (AI), Internet of Things (IoT) and other advanced technologies for CSR operations. Overall, addition of this department will result in a more advanced and globally competent organizational strategy (Heinonen et al. 2019).

Contribution of Organization structure in strategy

Assessing the case study, it can be seen that the success of a company is highly dependent on its strategies. Since A.P Nichols’ competitors and concentrated on CSR strategy, their performance was increasing at a higher price than its performance. In this context, it should be noted that the company structure reflects its priorities. According to Cai et al. (2017), the structure of an organization’s is a direct reflection of its primary strategies. A company not having a certain department, hence, shows that the role of that particular department is not prioritised.

Regarding this, since A.P Nichols’ concentrated on technology more than CSR, customer service was prioritised below service quality. While this is a highly advantageous strategy, due to low demand of advanced technology before 2011, this strategy did not help A.P Nichols. Consequently, the absence of an independent and large scale CSR department also resulted in slower pace of company’s growth. This shows that organizational structure affects strategy of a company which in turn impacts organizational performance (Worley et al. 2016).

The 70/30 strategy implemented by A.P Nichols is clearly a reflection of its priority towards CSR. This also reflected that the company did not measure its needs correctly as most people joined their CSR team for the 70 basis point sales payment. Overall, there was poor alignment of strategy, organizational culture and organizational structure (Muafi-Grabara, Sudiyarto & Siswanti, 2019).

The organizational structure of a company impacts its strategy by three ways – monitoring, control and implementation (Shank & Robinson, 2019). Prioritization of a strategy is reflected by higher levels of vigilance and monitoring. Since CSR was not monitored vastly by the company, it can be said that the structure was unsupportive of its full potential (Madden, 2018). As a result, the company fell short against its competitors. As per control, structure of a company is headed by leadership and as leaders, control over a certain operation or strategy indicates their perception of company needs (Arikan, Kirci & Zengin, 2015).

In A.P Nichols, due to their prioritization of technology for service quality rather than CSR, it can be said that the overall organization had undermined the need of CSR. Hence, it can be said that wrong perception of members or departments of an organization can lead to wrong strategy implementation and poor organizational performance.

Conclusion

This study was based on the case of A.P Nichols and the issues faced by it in terms of strategy and organizational structure. Here, the changes required in organizational structure for the cause of supporting strategy changes were discussed. After this, a thorough insight on organisational structure and its contribution towards strategy were provided. It was concluded that A.P Nichols requires three major changes in its organizational structure – CSR Department, Technology department and Communications department. As per how organizational structure contributes to strategy, it was learned that structure of a company contributes to monitoring, control and implementation of strategy. Overall, it has been concluded that organizational structure is in direct link with organizational culture and strategy.

Reference

1. Waddell, D., Creed, A., Cummings, T. G., & Worley, C. G. (2016). Organisational change: Development and transformation. Boston, US: Cengage.
2. Gandz, J., Thornhill, S., & Mark, K. (2011). Aligning culture and strategy at A. P. Nichols. London, Canada: Ivey Publishing.
3. Arikan, C., Kirci, S., & Zengin, S. (2015). EFFECTS OF ORGANIZATIONAL STRUCTURE AT OUTSOURCING COMPANIES TO OPERATIONAL PERFORMANCE: A PRACTICE IN LOGISTICS SECTOR. International Journal of Arts & Sciences, 8(4), 263-272. Retrieved from https://search.proquest.com/docview/1764367515?accountid=188056
4. Gummerus, J., Lipkin, M., Dube, A., & Heinonen, K. (2019). Technology in use – characterizing customer self-service devices (SSDS). The Journal of Services Marketing, 33(1), 44-56. doi:http://dx.doi.org/10.1108/JSM-10-2018-0292
5. Høgevold, N.,M., & Svensson, G. (2016). Framing the development and directions of business sustainability efforts. Corporate Governance, 16(4), 709-725. doi:http://dx.doi.org/10.1108/CG-11-2015-0148
6. Madden, J. (2018). Instructor or customer service representative?: Reflections on teaching in a for-profit college. Radical Teacher, (110), 14-24,75. doi:http://dx.doi.org/10.5195/rt.2018.324
7. Mao, P., Li, S., Ye, K., & Cai, H. (2017). A field theory-based model for identifying the effect of organizational structure on the formation of organizational culture in construction projects. KSCE Journal of Civil Engineering, 21(1), 45-53. doi:http://dx.doi.org/10.1007/s12205-016-1233-7
8. Muafi, Grabara, J., Sudiyarto, & Siswanti, Y. (2019). A business strategy, organizational structure, work processes: Are the alignment? Calitatea, 20, 399. Retrieved from https://search.proquest.com/docview/2159639077?accountid=188056
9. Shank, D. B., & Robinson, D. T. (2019). Who’s responsible? Representatives’ autonomy alters customers’ emotions and repurchase intentions toward organizations. The Journal of Consumer Marketing, 36(1), 155-167. doi:http://dx.doi.org/10.1108/JCM-06-2017-2226
10. Stverkova, H., & Pohludka, M. (2018). Business organisational structures of global companies: Use of the territorial model to ensure long-term growth. Social Sciences, 7(6) doi:http://dx.doi.org/10.3390/socsci7060098
11. Stverkova, H., & Pohludka, M. (2018). Business organisational structures of global companies: Use of the territorial model to ensure long-term growth. Social Sciences, 7(6), 98. doi:http://dx.doi.org/10.3390/socsci7060098
12. Zakrzewska-Bielawska, A. (2016). Perceived mutual impact of strategy and organizational structure: Findings from the high-technology enterprises. Journal of Management and Organization, 22(5), 599-622. doi:http://dx.doi.org/10.1017/jmo.2015.55

Tax Case Study: Calculations Of Taxable Income

Answer to Question 1

The amounts that Joe should include in his taxable income for the year ended 30 June 2019 is as follows:

• Income received from clients for electrical services of $150000 should be included in the tax returns under section 6-5 as ordinary income under ITAA 1997. Any deductions that can be claimed against this income is allowed as a deduction from the taxable income earned by the person during a year and the net amount should be shown in the tax returns. The PAYG withholding tax that he has paid to the relevant tax authorities is allowed as deduction in his hands from the annual assessable income earned by him (Ato.gov.au 2019). Hence the PAYG tax of $45000 paid by him is to be deducted from the annual assessable income earned by him during the course of the year;
• Under Section 30-15 of ITAA 1997, amount contributed as a donation to any charitable institution that is located in Australia and is covered under subdivision 30-B of the act can be deductible in the hands of the taxpayer. Under section 30-315, the Australian Red Cross Society is covered as a charity and the payments made to it are allowed as a deduction in the hands of the taxpayer (Ato.gov.au 2019). In this case, although the payment is not being received directly but being sent to a charity, the deduction is still applicable. Hence, the total amount of $3000, that has been sent as a contribution to Red Cross but not received directly by Joe can be deducted from the income earned during the year;
• According to the rules of ATO, any amount that is earned by a person in the form of a gift for personal purposes like birthday or on any other special occasions is not taxable in his hands. However, if the same amount is received for providing a service to a client or for any other unstated purposes, then the amount is not allowed as a deduction in the hands of the person receiving the gift (Ato.gov.au 2019). The iPad received as a gift from the client is to be declared in the income tax returns as it has been received for the services provided by him and it has not even been received on a special occasion. Hence, tax will be charged on the market value of the IPod, which is $5000;
• The non-transferable voucher and all expenses paid trip received from the client are gifts that are not a part of those received from family on personal occasions. Hence, these should be included in the taxable income of a person for the year in which they are earned. Therefore, the entire amount of $2000 and $1250 cannot be claimed as a deduction from the income earned during the year and hence are included in the aspect of other income earned by Joe during the financial year;
• Capital gains tax is applicable on the sale of shares if they are acquired on or after 20 September 1985. This is because CGT started to become applicable in Australia from that particular date. For assets acquired before this date, tax is not charged on the amount earned from the sale of the assets. If the business of the taxpayer is that of trading in shares, then the amount received on sale of shares is treated as ordinary income earned by him during the year (Ato.gov.au). In this case, ignoring indexation, the amount of capital gains earned by Joe, $680000 are to be treated as taxable income in his hands for the year;
• The sports car comes under the purview of section 118.5 of ITAA 1997. This section suggests that the capital gain or capital loss earned on the sale of motor car or other related assets is to be disregarded (Legislation.gov.au. 2019). Hence, as the car has been purchased and used by Joe, it is a part of his assets. As per the guidelines of ATO, a vehicle that does not have the capacity to carry more than 9 people at once and a weight of less than one tonne constitutes a car. Hence, car is a part of a personal use asset that However, the capital gains earned on its sale are not covered under the taxable income earned during a year;
• According to section 118.10 of ITAA 1997, a capital gain or capital loss earned from the sale of a collectible is to be disregarded if the cost of acquiring it was less than $500. As the cost of acquisition of both the paintings are greater than $500, capital gains or losses earned from them are to be included in the assessable income earned by Joe for the financial year;
• Speedboat is a personal use asset as defined by section 108.20 of ITAA 1997. According to section 118.10, the amount of capital gains earned from the sale of an asset are to be exempted if the cost of acquiring the asset was less than $10000. If the cost of acquiring the asset was more than that, then the capital gains or losses earned from the sale are to be charged in the hands of the taxpayer. In this situation, as the cost of the speedboat is more than $10000, the amount earned on its sale is liable for being charged under the capital gains tax as per the rules of the ATO.
• Apart from the above mentioned expenses, Joe is also the owner of a shop that is responsible for the income earned by him during the course of a year. He is involved in renting out the shop to others and making income from the same. As it is a part of his business income, the rent earned by Joe should be considered to be a part of the ordinary income earned by him during the course of a year under section 6-5(2) of ITAA 1997. Hence, all the expenses that are incurred by him in relation to the rental property are to be included in the income tax returns filed during the year. They are also allowed as a deduction from the income assessable in his hands during the financial year.

Answer to Question 2

The taxable income on which Joe is liable to pay his taxes for the given financial year during which his income is being assessed is as follows:

• Particulars
• Amount

Amount

Income from business

Payments received from clients for electrical services 150000

Other Income

Rental Income received during the year 60000

IPad gift from client 500

Non-transferable voucher received from client 2000

Cost of trip to Melbourne Expo 1250

Income from Capital Gains

Capital gains on sale of shares 680000

Capital gains on sale of Painting A 300

Capital gains on sale of Painting B 200

Capital loss on sale of speedboat (8000)

Net Income 886250

Less: Amount eligible to deducted

PAYG instalments (45000)

Amount contributed to Red Cross (3100)

Telephone calls to clients (350)

Council Rates (1680)

Insurance (850)

Paintings on the internal walls of the shop (1025)

Paintings on the external walls of the shop (1160)

Trimming of shop (750)

Replacement of floor (1200)

Interest on shop mortgage (5078)

Fees paid to tax agent (1500)

Net Expenditure (61693)

Taxable Income 824557

References

1. Ato.gov.au. 2019. Amounts not included as income. [Online] Available at: https://www.ato.gov.au/Individuals/Income-and-deductions/Income-you-must-declare/Amounts-not-included-as-income/ [Accessed 24 Sep. 2019].
2. Ato.gov.au. 2019. CGT assets and exemptions. [Online] Available at: https://www.ato.gov.au/general/capital-gains-tax/cgt-assets-and-exemptions/#Exemptions1 [Accessed 24 Sep. 2019].
3. Ato.gov.au. 2019. Claiming mobile phone, internet and home phone expenses. [Online] Available at: https://www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Other-work-related-deductions/Claiming-mobile-phone,-internet-and-home-phone-expenses/ [Accessed 24 Sep. 2019].
4. Ato.gov.au. 2019. PAYG withholding. [Online] Available at: https://www.ato.gov.au/Business/PAYG-withholding/ [Accessed 24 Sep. 2019].
5. Legislation.gov.au. 2019. Income Tax Assessment Act 1997. [Online] Available at: https://www.legislation.gov.au/Details/C2017C00336/Controls/ [Accessed 24 Sep. 2019].