Free Essay

Gst Issues

In:

Submitted By jarmilk
Words 3959
Pages 16
PBL 1
GST ACT 1999 s29.40 Choosing to account on a cash basis
Is the GST done on an accruals or cash basis?
Cash basis
GST ACT 1999 s195.1
"GST exclusive market value" , in relation to a supply or acquisition: (a) other than of a * luxury car--is 1 0 / 11 of the * GSTinclusive market value of the supply or acquisition; or (b) of a * luxury car--is 1 0 / 11 of the * GSTinclusive market value of the luxury car (excluding any * luxury car tax that is, or would be, payable on the supply of that car).

What was the cost of the vehicle?
$90,000 GST inclusive
$57,466*60%=$34,480
$34,480*10/11= $31,345 G10
GST=$3,135
How much was the car used for business?
60%

Did you use an ABN number when buying vehicle?
Yes
How is the Car depreciated?
Straight line depreciation over 8 years

What method do we use for the car?
Log-book method, car has driven over 5000km

What is the loss on sale of non-current asset?
We sold a computer for $1,100 (GST 100). We bought it for $2,900 and had a depreciation of $1,520. So it had a written down value of $1,380 (2,900-1,520), resulting in a loss of $380.
GST ACT 1999 s38.3-food that is not GST-free
What are the food sales?
Fresh food - $58,000(GST-free)
Sandwich – $14,000 (GST 1,400)
Microwave Meals – $8,000 (GST 800)
Chocolate, lollies and snacks – $10,650(GST 1,065)
Total – $90,650 (GST free sale 58,000)
GST 1400+800+1065=3265
GST ACT 1999 s38.3(d) Beverage (drink)not GST-free
What are the drink sales?
Milk - $20,800 (GST-free)
Soft Drink – $18,000 (GST 1800)
Orange Juice – $8,400 (100% concentrate orange juice) GST-free
Bottled water – $11,200 GST-free
Total – $58,400 (GST sale 18,000)
GST 1800
GST ACT 1999 s38.50-Drugs and medicinal preparations etc.
What are the health sales?
Sunscreen (30+ SPF) – $14,350 GST-free
Vitamins – $11,680(GST 1168)
Small packets of panadol (20 tablets) – $10,370 GST-free
GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No. 2)
Shampoo & conditioner – $10,000(GST 1000)
Total – $46,400 (GST free sale 24,720)
GST 2168

What are the cigarette and magazine sales?
Cigarettes – $40,900 GST 4090
Magazines – $22,680 GST 2268
GST 6358
What items are in the depreciation expense?
Computers, Plant equipment and the car

Is the cleaning, rent and telephone used 100% for business?
Yes

What is the interest expense?
That is from a loan we have
Non-capital purchases may include: * trading stock * normal running expenses such as stationery and repairs, or equipment rentals or lease
Capital purchases are capital items you purchase including: * business assets you purchase such as machinery, cash registers, computers and cars (these items are also referred to as plant and equipment), and * land and buildings.

G1 Total sales$
Total Revenue 333,420
Sale business asset (computer) 1,000
Total Sales 334,420

G3 other GST-free sales
Fresh food 58,000
Milk 20800
Orange Juice 8400
Bottled water 11200
Sunscreen 14350
Small packets of panadol 10370
All other GST-free Sales 20840
Total other GST-free Sales 143,960

G10 Capital purchased
Motor Vehicle 31,345*
*57,466*10/11*60%

G11 Non-capital purchases
Total trading stock 93,072
Total expenses 166,654
Less: Expenses
Depreciation expense (11,800)
Drawings made by Mary (personal) (9,600)
Loss on sale of non-current assets (380)
Salaries and wages paid to other staff (15,600)
Superannuation paid (1,404)
Total non-capital purchases 220,942

Amounts you owe the ATO
1A GST on sales
Sandwich 1,400
Microwave Meals 800
Chocolate, lollies and snacks 1,065
Soft Drink 1,800
Vitamins 1,168
Shampoo & conditioner 1,000
Cigarettes 4,090
Magazines 2,268
All Other Taxable Sales 5,285
Sale business asset (computer) 100
PAYG tax withheld 4400
Total GST on sales 23,376

Amounts the ATO owes you
1B GST on purchases
All Taxable Cost of Goods Sold (6,050)
Motor Vehicle (3,135)*
Advertising (420)
Cleaning (164)
Credit card charges (merchant fees) (1,024)
Rent (6,160)
Telephone expense (61)
Other tax-deductible expenses (4,744)
Total GST on purchases (21,758)
*31,345*10%

Net amount (1,618)
$1,618 is payable to you to the ATO.

* Option 1 Calculate GST and report quarterly
These fields are displayed if you are a GST quarterly payer and have selected Option 1 to calculate your GST and report quarterly. They are also displayed if you are a GST monthly or annual payer. * Identifying your accounting basis
The amounts you report on your activity statement will depend on the accounting basis you have chosen to use, or are otherwise required or permitted to use. You account on either a: * cash basis, or * non-cash basis (accruals). * Accounting on a cash basis
If you are using a cash basis of accounting for GST, you must include amounts of GST, GST credits, sales, purchases and importations in a reporting period to the extent that you have received or provided payment in relation to those amounts in that reporting period.
Special rules apply in some circumstances.
For more information about GST accounting methods, refer to Cash and non-cash accounting (NAT 3136). G1 Total sales | This section describes: * what we mean when we say total sales, what you must report and what you must not report at G1 * export sales * sales with special rules. * What are total sales?If you are using the calculation worksheet method, total sales to report at G1 means: * all GST-free sales you make * all input taxed sales you make, and * alltaxable sales you make (including the GST).If you are using the accounts method, total sales to report at G1 means: * all GST-free sales you make * all input taxed sales you make, and * all taxable sales you make. Include the GST on the taxable sales only if you have chosen to report amounts that include GST. If you have chosen to report GST-exclusive amounts, you do not report the GST component on your taxable sales at G1.You can only choose to exclude GST from G1 if you are using the accounts method. You must include GST in amounts you report at all boxes on your activity statement if you are using the calculation worksheet method.The amount you report can vary depending on which accounting basis you use to complete your activity statement. | | Before completing G1: * check if you need to obtain any supplementary instructions that apply to your sales, and * refer to terms and definitions we use. | | | | | | * What you must report and what you must not report at G1Report at G1: Total amounts for sales including: * goods or services you sell or supply * sales of trading stock * the sale of business assets such as office equipment or motor vehicles, including trade-ins * the sale, lease or rental of land and buildings * the provision of memberships * earnings from financial supplies you make (for example, interest from bank accounts or for lending money but not including the loan principal) * goods and services provided in return for government grants and certain private sector grants * cancelled lay-by sales * forfeited customer security deposits * employee contributions for fringe benefits you have provided * the sale of property of a debtor in order to satisfy a debt owed to you by the debtor, if the debtor otherwise would have had to pay GST on the sale * amounts received for creating, granting, transferring, assigning or surrendering a right (for example, royalties received) * amounts received for entry into, or release from, an obligation to * do anything * refrain from an act, or * tolerate an act or situation (for example, agreeing, as part of the sale of your business, not to operate a similar business within a certain area) * the provision of goods or services in return for sponsorship * the GST-inclusive market value of goods and services or other things that you receive in barter transactions, and * the GST-inclusive market value of anything you supply to your associate for no payment or sell to your associate for less than the GST-inclusive market value where: * your associate is not registered or required to be registered for GST * your associate has not received the thing either partly or wholly for their business * the thing received by your associate relates partly or wholly to making sales that would be input taxed, or * the thing supplied is partly or wholly of a private or domestic nature. * do not include anything that is constituted by an insured settling a claim under an insurance policy or in settling a claim under a compulsory third-party scheme (where you are not an operator of such a scheme). For example, where you supply goods to an associate as part of settlement of a claim under an insurance policy.Do not report at G1 such things as: * dividends you receive * donations and gifts you receive * private sales not related to your business, for example, selling your home or furniture from your home * salary and wages you receive * government pensions and allowances * amounts you receive from hobby activities * any trust and partnership distributions you receive * tax refunds * receipts for services provided under a pay as you go voluntary agreement unless made to a business that is not fully entitled to claim GST credits for the services * business loans you receive * the amount on the sale of a luxury car representing the luxury car tax paid or payable by you * taxes, fees and charges that have been received by you that don’t include GST, or * amounts received for sales not connected with Australia, unless a special rule makes the sales taxable, GST-free, or input taxed. | | Remember, to remove GST from the amount you report at G1 if you are using the accounts method and have chosen to show amounts as GST-exclusive. | | | | | | For more information on G1 items refer to: * GST and grants (NAT 7037) * GST for the racing industry (NAT 13425) * Bartering and barter exchanges (NAT 9748) * GST and Australian travel packages sold by foreign tour operators (NAT 13904) * GST Travel agents and commissions (NAT 4518) * GST & consignment sales (NAT 6457) – only available on our website at www.ato.gov.au * GST and gambling (NAT 3018) * GST and real estate services for non-residents (NAT 11222) * GST and real estate services for non-resident property owners supplied on or after 1 April 2005 (NAT 12600) * GST and repair services for non-resident property owners (NAT 11223) * GST and repair services for non-resident property owners supplied on or after 1 April 2005 (NAT 12599) * GST and the disposal of capital assets (NAT 7682) * Goods and Services Tax Determination GSTD 2001/2 Goods and services tax: is the sale of goods by a lessor on expiry of a lease agreement a separate supply to the lease of the goods? * Goods and Services Tax Ruling GSTR 2001/6 Goods and services tax: non-monetary consideration, and * Goods and Services Tax Ruling GSTR 2003/14 Goods and services tax: the GST implications of transactions between members of a barter scheme conducted by a trade exchange. | | | | | G3 Other GST-free | This section describes what you can report at G3. | | Before completing G3: * if you haven’t already done so, check the list of supplementary instructions to see if you need to obtain any additional instructions that apply to your sales, * refer to the terms and definitions we use, and * remember that all amounts reported at G3 should also have been reported at G1. | | | | | | * Report at G3All GST-free sales (other than export amounts shown at G2) that you’ve made. GST-free sales include such things as: * basic food, which includes food for human consumption unless it is: * for consumption on the premises from which it is sold (for example, cafes and restaurants) * hot takeaway food, or * a food type listed in Schedule 1 of A New Tax System (Goods and Services Tax) Act 1999 (that is, certain prepared food, confectionery, savoury snacks, bakery products, ice cream foods and biscuits), or foods that are a combination of foods where at least one food type in the combination is listed in Schedule 1 * most health and education services * beverages (including water) for human consumption listed in Schedule 2 of A New Tax System (Goods and Services Tax) Act 1999 * eligible childcare services * certain sales by eligible charities, gift deductible entities or government schools where specific conditions are satisfied, including sales for nominal consideration and the conduct of raffles and bingo * sales made to a resident of a retirement village by an eligible charity of accommodation in a retirement village or services relating to the supply of that accommodation and the provision of meals * religious services supplied by religious institutions that are integral to the practice of that religion * sales of going concerns provided certain conditions are satisfied, including that you and the purchaser have agreed in writing that the sale is of a going concern and you supply all things necessary for the continued operation of the business * the first sale of precious metal after its refining by, or on behalf of, the seller, where it was refined by a precious metal refiner and the sale was made to a dealer in precious metal * sales of water, except where it is provided in, or transferred into, containers with a capacity of less than 100 litres * certain sewerage services, the emptying of septic tanks and draining of storm water * international transport, mail that meets certain criteria, (phone 13 28 66 for more information), and * certain services in arranging international travel.Food retailers may be eligible to use a simplified accounting method to estimate their sales and purchases that are GST-free. For more information on GST and food, refer to: * Instructions for completing the GST section of the business activity statement (BAS) for food retailers using a simplified GST accounting method (NAT 4369) * Simplified GST accounting methods for food retailers (NAT 3185) * GST food guide (NAT 3338) * GST and food Schedules 1 and 2 (NAT 3393), and * Simpler GST accounting for the food and grocery industry (NAT 1162), which explains how to use the EANnet barcoding and numbering system to find out which food and groceries have GST included in the price.For more information about other GST-free sales, refer to: * Goods and service tax ruling GSTR 2002/5 Sale of going concerns * GST and serviced apartments in retirement villages (NAT 12761) * GST-free medical services (NAT 4649) * GST and other health services (NAT 4650) * GST and aquatic tuition (NAT 10920) * GST and the sale of taxi licences and plates (as going concerns) (NAT 7427) * Cars and the GST – purchases by eligible people with disabilities – fact sheet (NAT 4325), and * Tax basics for non-profit organisations (NAT 7966). | G10 Capital purchases | This section provides information about: * what we mean when we say capital purchases * what to report and what not to report at G10, and * capital purchases for $1,000 or less. * What are capital purchases?Capital items may include such things as: * business assets you purchase such as machinery, cash registers, computers and cars (these items are also referred to as plant and equipment), and * land and buildings.These assets can be brand new or second hand, and may be imported.Things that are not capital items may include: * trading stock, and * normal running expenses such as stationery and repairs, or equipment rentals or leases. | | If you haven’t already done so, check the list of supplementary instructions to see if you need to obtain any additional instructions that apply to your purchases.Refer to the terms and definitions we use. | | | | | | | * What to report and what not to report at G10Report at G10 * amounts for capital items such as: * machinery and equipment * cash registers * office furniture * computers * cars, and * the GST-inclusive market value of any capital item you receive from your associate for no payment or for less than the GST-inclusive market value, if: * you have not received the thing wholly or partly for your business * the thing received is wholly or partly of a private or domestic nature, or * the thing received relates wholly or partly to making sales that would be input taxed. * do not include anything that is constituted by an insurer settling a claim under an insurance policy or by an operator of a compulsory third-party scheme settling a claim under a compulsory third-party scheme (where you are not an operator of such a scheme).Do not report at G10 * purchases and importations that are not related to your business * the stamp duty component of any capital purchases, or * the amount paid or payable for a purchase or importation of a car that exceeds the car limit for the relevant financial year, unless you are specifically entitled to quote an ABN in relation to the supply to which the purchase relates or in relation to the importation.For more information, refer to Luxury car tax (Nat 3394). | | Remember to remove GST from the amount you report at G10 if you are using the accounts method and have chosen to show amounts as GST-exclusive.If you have imported capital items for your business, see information at G11 about what amounts to report at G10. | | | | | | | For more information about purchases of capital items, refer to: * GST and motor vehicles (NAT 4629) * GST and the disposal of motor vehicles (NAT 8187) * GST and the disposal of capital assets (NAT 7682), and * Input tax credits for business (NAT 3019). * Purchases for $1,000 or lessG10 (and G11) require you to separately report your capital and non-capital purchases. If you already record these purchases separately in your records, use this existing breakdown to fill in the G10 (and G11) boxes.If you do not record capital and non-capital purchases separately and your annual turnover is expected to be less than $1 million, then: * you only need to record capital items costing more than $1,000 at G10 (capital purchases), and * capital and non-capital items costing $1,000 or less can be recorded at G11 (non-capital purchases). * About tax invoicesGenerally, you must hold a valid tax invoice to claim back any GST you've paid. However, even if you hold a document that states it is a tax invoice, you cannot claim a GST credit if the purchase did not include GST in the price.You are not required to hold a tax invoice if the cost of the item is $55 (including GST) or less. There are some other circumstances where you are not required to hold a tax invoice. For example you do not need a tax invoice for taxable importations, but you must have the relevant Customs documentation – usually referred to as the Customs Entry, Entry for Home Consumption or the Informal Clearance Document. |

| For more information about tax invoices, refer to Tax invoices and GST credits (NAT 12358). | G11 Non-capital purchases | This section provides information about: * what we mean when we say non-capital purchases * what to report and what not to report at G11, and * purchases and importations with special rules. * What are non-capital purchases?Non-capital purchases may include: * trading stock, and * normal running expenses such as stationery and repairs, or equipment rentals or leases. | | If you haven’t already done so, check the list of supplementary instructions to see if you need to obtain any additional instructions that apply to your purchases.Refer to the terms and definitions we use. | | | * What to report and what not to report at G11Report at G11 * All amounts for your business purchases (other than those reported at G10) relevant to the reporting period, such as: * most business purchases, including services and stock bought for resale * the price of any insurance premiums related to your business (except for third-party motor insurance premiums relating to a period of cover commencing before 1 July 2003) less the amount of stamp duty * purchases paid for by an employee, agent, officer or partner that you have reimbursed in specified circumstances * capital items costing $1,000 or less that have not been reported at G10, and * intangible supplies purchased from off-shore that are of a non-capital nature, and * the GST-inclusive market value of any non-capital item you receive from your associate for no payment or for less than the GST-inclusive market value, if: * you have not received the thing wholly or partly for your business * the thing received is wholly or partly of a private or domestic nature, or * the thing received relates wholly or partly to making supplies that would be input taxed.However, do not include anything that is constituted by an insurer settling a claim under an insurance policy or by an operator of a compulsory third-party scheme settling a claim under a compulsory third-party scheme (where you are not an operator of such a scheme).Do no report at G11 * purchases and importations that are not related to your business * so much of an amount for a purchase or importation of a car that exceeds the car limit for the relevant financial year, unless you are specifically entitled to quote an ABN in relation to the supply to which the purchase relates or in relation to the importation * salary and wages you pay, or * superannuation contributions you pay for employees.For more information about non-capital purchases, refer to: * Employee reimbursements and GST (NAT 7755) * Goods and services tax bulletin GSTB 2000/2 How to claim input tax credits for car expenses, and * Goods and services tax bulletin GSTB 2001/3 Simplified calculation of input tax credits for caravan park operators. |

Telephone----
[¶16-400] SOME TELEPHONE EXPENSES DEDUCTIBLE
Generally, work-related calls may be identified from an itemised telephone account. If such an account is not provided, a reasonable estimate of call costs, based on diary entries of calls made over four weeks with relevant accounts, is accepted by the Commissioner (Practice Statement PS LA 2001/6).
Superannuation---
[¶16-575] SUPERANNUATION CONTRIBUTIONS
Superannuation contributions by an employer or associated person in respect of an employee are deductible (¶8-710). A contribution to a superannuation fund or RSA by a self-employed taxpayer may qualify for deduction (¶8-730), as do superannuation contributions by employees in limited circumstances (¶8-730). As to the position in relation to superannuation contributions by partnerships, see ¶5-140. For the deductibility of interest on funds borrowed to finance superannuation contributions, see ¶16-740. Miscellaneous Tax Ruling MT 2005/1 deals with the deductibility of superannuation fund expenses paid by an employer.
Rent----
[¶16-640] TENANT’S OR LESSEE’S EXPENSES
Rent for business premises, repairs to such premises, rates, taxes and other outgoings incurred by the tenant under the lease are deductible (ITAA97 s 8-1).
Amounts paid for failure to comply with a lease obligation to make repairs to premises that the taxpayer uses, or has used, for income-producing purposes are deductible under ITAA97 s 25-15.
Rent is incurred when it becomes legally due so that it may be claimed as a deduction, although not paid. Moreover if, under the terms of the lease, rent is required to be paid weekly, monthly or annually in advance, it is deductible in full when legally due. Where rent is paid in advance, the deduction will generally be spread over the period to which the payment relates (¶16-045). See also ¶16-110 for measures designed to counter tax avoidance schemes involving prepayment of rent.

Similar Documents

Free Essay

English Written Assignment

...“Problems to solve by lucy kellaway & the Financial Times” Do I have to invite co-workers to my wedding? This is a very interesting question. When you see it if no one asks you to think about it one is likely to think “what a stupid question, that has an obvious answer”, but you would be wrong. A person that works in a company will most likely spend more time there then at home. It shouldn't be to much of a predicament if the person holding the wedding gets is friends with everyone at work, which might happen if you work for a small company, and the work space consists of a small work force. What if you don’t like some one in your work place? or even if one feels that the time they spend with their colleagues is more then enough? It really depends on the person who is about to take the ultimate step in a relationship. One can invite everyone and just have to deal with those who are not to their liking, which will prevent any future resentments. One can invite just the ones they get along with, this with the notion that others will find out about the happening, and might result in future quarrels in the future. A politically correct approach can be taken by not inviting their co-workers to the wedding using the expenses as an excuse. As a person that has never worked in an office environment, and hasn’t even pondered on the idea of getting engaged, it is hard to considered the approach that I would take. Based on school environment birthdays, I believe if I was eccomicly...

Words: 1275 - Pages: 6

Premium Essay

Decisions in Paradise Part 1

...The issues that our company has to address is setting up a for profit business in a place where there are the many disasters and calamities that are affecting the area. Another issue is that there are environmental elements that cause damage to the island which can in turn jeopardize the economy due to the fact that the majority of the resources that are used to support the country come from agricultural means. Along with the many instances of environmental threats, there are also external and internal disasters that have affected the island. Upon arrival I am greeted with the aftermath of a set of disasters that has recently ailed Kava. The objective of the company is to set up business here and in doing so give some of what has been taken away back to the country. This is easily said than done. There are a lot of things to consider in solving the problem. The main concentration at this point will be organizational processes, human resources, and ethics. The organizational processes of the company are to flow together to do the best thing for the people involved in the company while also making profit. In order for us to be successful, our organizational processes need to aim for the most beneficial way to introduce and do business here in Kava. Having the company here will help to bring in a new additive to the economy. There will be new area of work opened to the people here The decision-maker weights the previously identified criteria in order The various key...

Words: 662 - Pages: 3

Free Essay

Expert Witnes

...going to be put under the microscope, divulging into the many aspects and rules of an expert witness and the opinion they give. A In the Criminal Procedure Rule, it terms an expert witness a person who is required to give expert evidence for the purpose of criminal proceedings, including evidence that is to determine the fitness to plead or for the purpose of sentencing. For example one may call on a police officer that is experience in collision investigations may offer his expert opinion on how the accident transpired. There are also times when an expert witness is not required, where a judge or jury can form his or her own views and inferences without the help of an expert. Expert witnesses can be called to testify on a variety of issues, such as DNA analyses, engineering, architecture, handwriting, fingerprints, psychologists, pathologist, etc. “When knowledge of a technical subject matter might be helpful to a trier of fact, a person having special training or experience in that technical field, is permitted to state his or her opinion concerning those technical matters even though he or she was not present at the event.” Expert witness will give an opinion of the facts that are presented in the relevant court case. It is known as...

Words: 1570 - Pages: 7

Premium Essay

Creating Shared Value - Db vs Citi

...CREATING SHARED VALUE BUSINESS POLICY ASSIGNMENT - 2 Executive Summary Creating Shared Value - Reinventing Capitalism By Michael Porter & Mark Kramer According to Michael Porter and Mark Kramer, "Creating Shared Value" can be defined as Policies and operating practices that enhance the competitiveness of a company while simultaneously advancing the economic and social conditions in the communities in which it operates. The concept of shared value which focuses on the connections between societal and economic progress has the power to unleash the next wave of global growth. Shared value involves creating economic value in a way that also creates value for society by addressing its needs and challenges. The purpose of the corporation must be redefined as creating shared value, not just profit per se. This will drive the next wave of innovation and productivity growth in the global economy. Moving Beyond Trade‐Offs Solving social problems has been ceded to governments and to NGOs. Corporate responsibilities programs a reaction to external pressure have emerged largely to improve firms’ reputations and are treated as a necessary expense. Fair trade aims to increase the proportion of revenue that goes to poor farmers by paying them higher prices for the same crops. Though this may be a noble sentiment, fair trade is mostly about redistribution rather than expanding the overall amount of value created. The Roots of Shared Value A business needs a successful community...

Words: 2467 - Pages: 10

Free Essay

Social Problems in Society

...Social Problems in Societies Caroline Muthoni Kagane Kenyatta University Social Problems in Societies. A social problem is an issue that has an impact on members of society. It either affects members directly or indirectly. These are problems that a community agrees to be acceptable or unacceptable. Things like abortion, poverty, drug abuse and domestic violence can be listed as examples of social problems (Linda, ‎David , & ‎Caroline , 2012). Drug abuse is excessive, irrational and self-damaging use of a substance resulting to continuous craving, psychological damage, illusion or death. Drug abuse is a societal problem mainly affecting the youth both in school and out. Most youths engage in drug abuse out of peer pressure from friends who recruit each other into cults. The use of drugs in societies is high where the level of literacy is low. Nana (2006) notes that learned youths who are struggling to find good job after they are through with their education, get frustrated and engage themselves in use of drugs. This is one of the major problems in many societies where people cannot find job that match their level of education hence find comfort in use of drugs. Easy availability of drugs in today’s society makes it effortless for many people to get access to drug resulting to even small children using drugs. There are so many outlets where people can get drugs at a cheaper price hence so many people engaging themselves in drug abuse (Bosco & ‎Moses...

Words: 667 - Pages: 3

Premium Essay

Social Issue

...A social issue (also called a social problem or a social ill) is an issue that relates to society's perception of people's personal lives. Different societies have different perceptions and what may be "normal" behaviour in one society may be a significant social issue in another society. Social issues are distinguished from economic issues. Some issues have both social and economic aspects, such asimmigration. There are also issues that don't fall into either category, such as wars. Thomas Paine, in Rights of Man and Common Sense, addresses man's duty to "allow the same rights to others as we allow ourselves". The failure to do so causes the birth of a social issue. Personal issues versus social issues[edit] Personal issues are those that individuals deal with themselves and within a small range of their peers and relationships.[1] On the other hand, social issues threaten values cherished by widespread society.[1] For example, the unemployment rate of 7.8 percent[2] in the U.S. as of October 2012 is a social issue. The line between a personal issue and a public issue may be subjective, however, when a large enough sector of society is affected by an issue, it becomes a social issue. Although one person fired is not a social issue, the repercussions of 13 million people being fired is likely to generate social issues. Caste system[edit] Caste system in India resulted in most oppressed Untouchables on earth for the past 3000 years . UK recently banned caste system[1] and US is...

Words: 789 - Pages: 4

Free Essay

Civil Action

...the ordinary lay person enabling him/her to give testimony regarding an issue that requires expertise to understand. Experts are allowed to give opinion testimony which a non-expert witness may be prohibited from testifying to. 2. Both sides had to bring in experts in regards to the chemicals that the wells were contaminated with. Then they had to bring in experts in ground water movement, they had to prove chemicals were dumped, and had to prove the chemicals made the people sick. Proving of causation was the reason why so many experts were called on. Every aspect of the evidence had to be proven to be as solid as possible to be allowed in court. 3. Hydrogeologist, Geologist, Engineering Geologist, Soil scientists, Geochemist 4. The first issue is money. Experts are paid for their time and even though it creates a substantial incentive for the expert to advocate a party's position that is not supported by available research and data. This problem is particularly acute with the professional witness, who makes her living testifying as an expert. A professional witness is highly motivated out of self interest to develop relationships with lawyers because those relationships are the expert's lifeblood. The more effective the expert is in advancing the lawyer's case, the greater the likelihood the expert will be retained again. The Safeguards of the Adversary System is the second issue. The jury is not competent to resolve inconsistencies in expert testimony...

Words: 577 - Pages: 3

Premium Essay

Social Problems

...Social Problems Holly Regan HSM/240 January 17, 2014 Terra Harris Social Problems Some words may have alternate meanings, become more defined or even more complex within the context of human services. The definition of problem within the context of human services has a few specific meanings such as any specific thing, matter, person, or situation that is difficult to deal with, solve or overcome and a source of perplexity, distress or vexation. According to our text it states an example of the defined word and its proper use, which can and will vary according to the circumstances of the problem. An example could be by identifying drug abuse by noting the use, intentional exposure to, or ingestion of any illegal chemical substances used in a nonmedical way, (Chambers and Wedel, 2005). This also can be defined in another way people are more prone to hearing and can identify better with, addiction; the problem would be better known as addiction instead of using. The definition of policy within the context of human services is a program of actions adopted by the individual, government agency or organization or is based on the specific set of principles, a specific course of action or a selected method chosen from alternatives as a guide to determine present and future decisions along with a plan which embraces the general goals of acceptable policies and procedures. The example of proper use of policy involving a drug addict leads most often to a situation needing...

Words: 747 - Pages: 3

Free Essay

Forensic

...Forensic Psychology Abstract: U.S. Supreme Court Rules in Kumho Tire Co. v. Carmichael Case (No. 97—1709. Argued December 7, 1998–Decided March 23, 1999) On March 23, the U.S. Supreme Court ruled in Kumho Tire Co. v. Carmichael, No. 97-1709, that all types of expert evidence are subject to the relevance and reliability ‘gatekeeping’ function that the Supreme Court had articulated with respect to scientific evidence in Daubert v. Merrell Dow Pharmaceuticals, Inc., 509 U.S. 579 (1993). The Court further held that trial judges have substantial discretion or ‘considerable leeway’ to determine how to evaluate relevance and reliability and to make a determination on whether to admit the expert evidence. While this decision will make it more difficult when judges are hostile to the type of expert testimony being offered by plaintiffs, there were some helpful aspects to the Court’s opinion that lawyers for plaintiffs should know and emphasize: • The Court rejected arguments that all, or even one, of the four Daubert factors (testing, peer review, error rates, and scientific acceptability) must be satisfied for the testimony to be admissible, noting that even in scientific evidence cases the Daubert factors ‘do not all necessarily apply’; • The Court endorsed the idea that expert testimony from reliable fields of study that conforms with the standards used in that discipline should be admissible (In doing so, the Court was allowing...

Words: 395 - Pages: 2

Free Essay

Dasreef Pty Ltd V Hawchar

...by Mr Hawchar and procedures that Dasreef could take in reducing the risk of injury. The case originated in the Dust Diseases Tribunal where the judge relied on the estimate of the expert evidence in calculating the levels of silica Mr Hawchar was exposed to. This led to a finding that the level of exposure exceeded the applicable standard and was appealed by Dasreef before the Court of Appeal as to the admissibility of the expert’s report. The Court of Appeal dismissed the appeal on the basis that the estimate provided in the report was drawn from the expert’s experience, and thus admissible. The admissibility issue of the expert evidence was then brought to the High Court before the judges, French CJ, Gummow, Hayne, Crennan, Kiefel and Bell JJ with Justice Heydon dissented from the majority. It should be noted that the majority analysed the admissibility issue under the Evidence Act while Justice Heydon took a different approach by taking into account the common law requirements. The following sections discuss the admissibility requirements identified by the High Court. Relevance According to paragraph 31 of the case, the majority stated that the relevance of the expert evidence...

Words: 1116 - Pages: 5

Premium Essay

Lesson

...English final Name Professor Course Date Part I Anna Wintour, the editor in chief of the American Vogue Magazine is one of the characters depicted in the film The September Issue. The film is a documentary by R.J Cutler and his crew as they followed the daily routine of Wintour, which includes consulting with designers such as Oscar Del La Renta. In the film, Cutler gains access to her home and viewers can see her climbing chauffeur driven luxury cars. As the film opens, Wintour explains that fashion can make people nervous at time. In the film, Wintour lives to her reputation of being cold and detached. Wintour’s character is further highlighted by her relationship with Grace Coddington, Vogue’s creative director. According to The Independent (2014), Coddington’s character is opposite that of Wintour because she is approachable and cheerful. Wintour’s attitude towards her subordinates is further shown by the way she treats Coddington. She sometimes embarrassingly rejects her concepts and remains devoted to her lead feature: Sienna Miller. One of her signature looks is cutting her hair into the bob hairstyle, which she has retained since the 1960s. The September Issue follows Wintour during her shows and it highlights her demanding nature when she got the Milan Fashion Week moved another date to suit her schedule. This shows that Wintour not only runs a fashion magazine, but the entire fashion industry. At one instance, she meets the leading designer of Yves Saint Laurent...

Words: 2925 - Pages: 12

Free Essay

Opinions

...Matter of Opinion I do not agree with the article and I would like to explain why. First let’s take a look at the statement “entitled to an opinion”, what does it mean to be entitled? Entitlement is simply staking claim, so when someone says they are “entitled to their opinion” what they are saying is they are claiming the opinion as theirs. We can assume this to be true because they have stated an opinion and now they are stating that the opinion is theirs, while this should be the end of the story it is far from over. Part of the problem with this article is the fact that the author is stating his opinion that “people are not entitled to their opinions” as fact, however he contradicts himself. Fact either is or is not true, so either people are entitled to their opinions or they are not, he can’t have it both ways, but this is exactly what he is trying to do when he specifically states in the article that there are some opinions that just can’t be argued, such as those involving personal preference (Stokes, 2012, para 7). It makes sense then that if an opinion cannot be argued against for reason of logic then the person of the opinion must be entitled to it. My argument does not stop there however, let’s just assume people who have opinions on their personal preference are not entitled to them and move on to what I believe the author was really trying to convey, people should not have an opinion unless it is based in fact and they can back it up. What about Juries? Are...

Words: 731 - Pages: 3

Free Essay

Us Versus Dube

...This paper synthesizes the basic facts of United Stated vs. Dube. It explains the role of lay witness testimony, and distinguishes from expert witness testimony. Moreover, it addresses potential problems with lay witness testimony. Finally, we’ll take a closer look at how it impacts final holding and its relevant significant on the case. John Doe Sr. MBA Graduate Student Trident University ABSTRACT The case of United States vs. Roland William Dube, Jr., 520 F.2d 250 (1st Cir. 1975) Defendant-Appellant, United States Court of Appeals, First Circuit Court, was argued in May 5, 1975 and decided in June 30, 1975. Dube’s appeal lasted a short 30 days, significantly shorter than cases today. The case of United States vs. Roland William Dube, Jr., 520 F.2d 250 (1st Cir. 1975) Defendant-Appellant, United States Court of Appeals, First Circuit Court, was argued in May 5, 1975 and decided in June 30, 1975. Dube’s appeal lasted a short 30 days, significantly shorter time than cases heard today. Defendant Dube was tried on an indictment charging him with robbery of a federally insured bank. He did not deny that he committed the robbery, but introduced the testimony of a psychiatrist and a psychologist that he was insane when he committed the offense, (OpenJurist, 1st par). In this case, according to information taken from the case files, found in OpenJurist.org, the prosecution did not present expert testimony instead relied on cross-examination and the lay witness...

Words: 792 - Pages: 4

Free Essay

It and Socialentrepreneurship

...among participants of a recent conference on the subject. Social networking and information sharing were identified as the most critical roles of IT in support of social entrepreneurship. However, in order to realize the full potential of these roles, conference participants suggested that four key challenges must be addressed: access, capacity, commonality, and the scholar-practitioner link. Keywords: information technology, social entrepreneurship Acknowledgement The author wishes to thank the organizers, participants, and volunteers of the 2009 Accelerating Social Entrepreneurship Conference for their wisdom, insight and interest. Introduction Interest in social entrepreneurship, the application of business models to social issues, has risen to the forefront of the global conversation on volunteerism and civic engagement. Social entrepreneurship combines the passion of a social cause with business principles, and is distinguished from other forms of entrepreneurship by its pursuit of mission related impact [1]. The last two decades have seen extraordinary growth in social entrepreneurship and increased attention from a variety of sectors [3, 5]. Media accounts of social entrepreneurial efforts are plentiful. See, for example, recent stories on Ashoka (http://www.ashoka.org), the global social entrepreneurial association, and micro-finance providers Kiva Loans (http://www.kiva.org) and...

Words: 1817 - Pages: 8

Free Essay

Goals and Objectives

...Goals and Goals and Objectives Holly Regan HSM/240 February 9, 2014 Terra Harris Goals and Objectives There are six fundamental policy elements that are equally essential in the development and implementation of all social policies and two of them are goals and objectives. Although the two go hand in hand they often serve entirely different purposes within social programs and policies. Goals and objectives are not about delivering services, but about achieving a desirable outcome with the targeted social problem. The nature of goals is that they are quite general and abstract; therefore, they are not ordinarily intended to be directly measured. Objectives on the other hand, are intended to be measured and the implication is that, for goals, their clear definition is their most important attribute. The importance of objectives, on the other hand, is their concreteness, observability, (Chambers & Wedel, 2005). A goal is an abstract and general statement of desired outcomes. Goals are an answer to the questioning of program or policy purpose. An objective is a concrete, operational statement about a desired observable outcome. Goals and objectives which are manifest are evident, obvious, or apparent goals and objectives which are latent are present, but not visible, apparent or actualized, but still exists as potential. An agency’s or organizations statement of goals and objectives can be found through examination of statements in primary documents...

Words: 919 - Pages: 4