...Offshore Employment Handbook The Time-Saving “Getting Started” Guide for Finding Offshore Oil, Gas & Energy Jobs WE STRONGLY RECOMMEND TO SAVE THIS DOCUMENT ONTO YOUR HARD DISC NOW!!! Offshore Employment Kit…2 How to Avoid Offshore Oil Job Scams..................................................................... 5 Living the Offshore Life ......................................................................................... 10 Glossary of oilfield terms ....................................................................................... 12 Frequently asked questions about the offshore industries ........................................ 14 Nature of the oil industry ....................................................................................... 16 working conditions ................................................................................................ 19 Employment .......................................................................................................... 20 Occupations in the Industry.................................................................................... 20 Training and Advancement..................................................................................... 22 Earnings ................................................................................................................ 23 Outlook ......................................................................................................
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...490 Employee travel A tax and NICs guide for employers This guide sets out HM Revenue & Customs (HMRC) approach in applying the legislation on employee travel. The guide itself has no binding force in law and does not affect any right of appeal by either party. Contents Chapter 1 – Introduction 1.3 1.7 1.8 1.9 Overview The basis of tax relief for employee travel and subsistence Some outline examples National Insurance contributions 4 4 5 5 6 7 7 8 8 9 9 10 10 11 11 12 15 15 16 16 17 18 19 20 21 21 23 23 24 25 26 26 27 28 31 31 31 32 32 33 34 34 35 36 36 36 37 Page 2 Chapter 2 – Whether or not travel qualifies for relief 2.5 2.7 2.9 2.10 2.11 Travel in the performance of the employee’s duties Travel to a place where attendance is in the performance of duties Travel between employments Travel between separate employers within a group Joint projects Chapter 3 – Ordinary commuting and private travel 3.2 3.9 3.10 3.11 3.12 3.16 3.17 3.18 3.19 3.20 3.23 3.25 3.28 3.31 3.33 3.38 3.39 3.40 3.42 What is ordinary commuting? Permanent workplace Regular attendance at a workplace Limited duration – the 24-month rule Breaks in attendance No requirement to return to a permanent workplace Fixed-term appointments Agency workers People with more than one workplace at the same time Attendance for a temporary purpose Depots and similar bases Employees who work at home Private travel Duties defined by reference to a particular area When a workplace ceases to be a permanent workplace...
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...CLASS 1.1 Important concepts Entities – tax versus legal • Tax entities o People, partnerships, joint venture, companies … are considered to be entities for the purposes of calculating income tax. • Legal entities o Companies, which have separate legal personalities, are legal entities. Income flows • Income should be considered as a cash flow stream, where timing is important. • The question is, when the income recognised as earned or deducted (because tax delayed is tax denied)? CLASS 1.2 Patterns of taxation Income tax • Income tax is a progressive system. • Income tax is mainly a rich person’s tax once franking credits are taken into account to produce an “effective tax rate”. • Wealthy people pay less tax overall by reducing their tax burden through using the lower rate paid on capital gains and other tax minimisation schemes. • Total tax as a percentage of GDP is lower in Australia compared to many other countries across the world. However, these results must be considered in light of the high level of income (where it may not be as much of a burden to pay high taxes where there is high income) and quality of public goods provided in counties such as Sweden (which has the highest total tax rate as a percentage of GDP). Justifications for taxation Why do we need taxes? • Public goods argument: the government can provide some benefits to society better than anyone else. Examples include defence, and law and order. • Market failure...
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...TESTS English Grammar (Tests) © 2003—2006 www.english-test.net 1. elementary-1 English Grammar / Incomplete Sentences / Elementary level # 1 Speaking already Q1 Can you hear what he is .......? (a) saying Q2 (d) watched (b) next (c) by (d) nearby (c) similar (d) same (c) least (d) later (c) did (d) make (c) real (d) whole (c) in (d) on (c) in (d) on (b) like (b) latest (b) done I want you to tell me the ....... truth. (a) all Q9 (c) viewed I only ....... one mistake in last night's test. (a) made Q8 (b) looked This television gives you the ....... news. (a) last Q7 (d) till She looks ....... a famous film star. (a) as Q6 (c) yet (b) already We live ....... the city centre. (a) near Q5 (d) talking I ....... TV yesterday evening. (a) saw Q4 (c) telling She hasn't come home ........ (a) still Q3 (b) speaking (b) exact He is looking ....... a present to buy his girlfriend. (a) for (b) at Q10 That's what I would like ....... Christmas. (a) for (b) at © 2003—2006 www.english-test.net 2. elementary-2 English Grammar / Incomplete Sentences / Elementary level # 2 Drive carefully Q1 You must not drink and then ....... a car. (a) lead Q2 (c) dislike (d) mind (b) lend (c) loan (d) owe (b) bring (c) fetch (d) remove (b) over (c) through (d) on (b) on (c) in ...
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...10000 quiz questions and answers www.cartiaz.ro 10000 general knowledge questions and answers 10000 general knowledge questions and answers www.cartiaz.ro No Questions Quiz 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 Carl and the Passions changed band name to what How many rings on the Olympic flag What colour is vermilion a shade of King Zog ruled which country What colour is Spock's blood Where in your body is your patella Where can you find London bridge today What spirit is mixed with ginger beer in a Moscow mule Who was the first man in space What would you do with a Yashmak Who betrayed Jesus to the Romans Which animal lays eggs On television what was Flipper Who's band was The Quarrymen Which was the most successful Grand National horse Who starred as the Six Million Dollar Man In the song Waltzing Matilda - What is a Jumbuck Who was Dan Dare's greatest enemy in the Eagle What is Dick Grayson better known as What was given on the fourth day of Christmas What was Skippy ( on TV ) What does a funambulist do What is the name of Dennis the Menace's dog What are bactrians and dromedaries Who played The Fugitive Who was the King of Swing Who was the first man to fly across the channel Who starred as Rocky Balboa In which war was the charge of the Light Brigade Who invented the television Who would use a mashie niblick In the song who killed Cock Robin What do deciduous...
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...62118 0/nm 1/n1 2/nm 3/nm 4/nm 5/nm 6/nm 7/nm 8/nm 9/nm 1990s 0th/pt 1st/p 1th/tc 2nd/p 2th/tc 3rd/p 3th/tc 4th/pt 5th/pt 6th/pt 7th/pt 8th/pt 9th/pt 0s/pt a A AA AAA Aachen/M aardvark/SM Aaren/M Aarhus/M Aarika/M Aaron/M AB aback abacus/SM abaft Abagael/M Abagail/M abalone/SM abandoner/M abandon/LGDRS abandonment/SM abase/LGDSR abasement/S abaser/M abashed/UY abashment/MS abash/SDLG abate/DSRLG abated/U abatement/MS abater/M abattoir/SM Abba/M Abbe/M abbé/S abbess/SM Abbey/M abbey/MS Abbie/M Abbi/M Abbot/M abbot/MS Abbott/M abbr abbrev abbreviated/UA abbreviates/A abbreviate/XDSNG abbreviating/A abbreviation/M Abbye/M Abby/M ABC/M Abdel/M abdicate/NGDSX abdication/M abdomen/SM abdominal/YS abduct/DGS abduction/SM abductor/SM Abdul/M ab/DY abeam Abelard/M Abel/M Abelson/M Abe/M Aberdeen/M Abernathy/M aberrant/YS aberrational aberration/SM abet/S abetted abetting abettor/SM Abeu/M abeyance/MS abeyant Abey/M abhorred abhorrence/MS abhorrent/Y abhorrer/M abhorring abhor/S abidance/MS abide/JGSR abider/M abiding/Y Abidjan/M Abie/M Abigael/M Abigail/M Abigale/M Abilene/M ability/IMES abjection/MS abjectness/SM abject/SGPDY abjuration/SM abjuratory abjurer/M abjure/ZGSRD ablate/VGNSDX ablation/M ablative/SY ablaze abler/E ables/E ablest able/U abloom ablution/MS Ab/M ABM/S abnegate/NGSDX abnegation/M Abner/M abnormality/SM abnormal/SY aboard ...
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