The Ralph Report Depreciation Proposals and Investment Neutrality.

The Review of Business Taxation chaired by Mr John Ralph has suggested sweeping changes to business taxation in Australia. In particular it has been proposed that accelerated depreciation provisions be removed to finance a reduction in the company tax rate. If some degree of accelerated depreciation is to be retained, it is suggested that this should involve a uniform loading on depreciation rates for all assets. The aim is to provide a more uniform treatment of assets with different economic lives. This paper examines the neutrality of these proposals for unincorporated enterprises and companies owned by Australian shareholders.TAXATION ; COPORATE TAXATION ; INVESTMENTS

The Ralph Report Depreciation Proposals and Investment Neutrality

The Review of Business Taxation chaired by Mr John Ralph has suggested sweeping changes to business taxation in Australia. In particular it has been proposed that accelerated depreciation provisions be removed to finance a reduction in the company tax rate. If some degree of accelerated depreciation is to be retained, it is suggested that this should involve a uniform loading on depreciation rates for all assets. The aim is to provide a more uniform treatment of assets with different economic lives. This paper examines the neutrality of these proposals for unincorporated enterprises and companies owned by Australian shareholders. It is shown that with positive inflation, the proposal to remove accelerated depreciation altogether would provide a bias favouring longer-lived assets. In the absence of inflation a system of uniform loadings would provide a bias favouring shorter-lived assets although at very low rates of inflation, this bias can be reversed. The biases created by a system of non-accelerated depreciation or a system of uniform loadings would, however, be small relative to those created by current depreciation provisions

Blue Skies to Red Seas

Essay on Japanese naval and aviation magazines in the University of Pennsylvania Libraries

PENGARUH PEMBERIAN EKSTRAK ETANOL DAUN AFRIKA (Vernonia amygdalina.Del) TERHADAP KADAR LDL SERUM TIKUS HIPERKOLESTEROLEMIA.

Daun afrika memiliki banyak kandungan senyawa kimia yang berpotensi sebagai antihiperkolesterolemia sehingga dapat menurunkan kadar LDL. Tujuan penelitian ini untuk mengetahui pengaruh pemberian ekstrak etanol daun Afrika terhadap kadar LDL dan menentukan dosis yang paling efektif terhadap penurunan kadar LDL tikus. Hewan uji yang digunakan dalam penelitian ini adalah tikus putih jantan galur wistar yamg di bagi ke dalam lima kelompok perlakuan yaitu kelompok I (Na-CMC 0,5%), kelompok II (Simvastatin 0,18 mg), kelompok III ( dosis ekstrak etanol daun afrika 50 mg/kg BB tikus), kelompok IV (dosis ekstrak etanol daun afrika 100 mg/kgBB tikus), kelompok V (dosis esktrak etanol daun afrika 150 mg/kgBB tikus). Semua kelompok di adaptasi selama 7 hari lalu di ambil darahnya untuk LDL awal (T0), selanjutnya semua kelompok diberikan pakan tinggi lemak yaitu kuning telur puyuh yaitu 2 ml/200 gBB tikus secara peroral selama 10 hari. Kemudia di ambil darahnya untuk kadar LDL setelah hiperkolesterolemia (T10). Kemudian diberikan perlakuan pada setiap kelompok untuk melihat penurunan kadar LDL (T14). Hasil analisis statistik menunjukkan penurunan kadar LDL pada 3 variasi dosis ekstrak etanol daun afrika (50 mg/kgBB, 100 mg/kgBB dan 150 mg/kgBB). Dosis 100 mg/kgBB tikus memberikan efek penurunan kadar LDL mendekati simvastatin

Intergenerational relationships: Case study of Stephen Fry and Elliott Spencer

Actor and presenter Stephen Fry and comedian Elliott Spencer announced their engagement on 6 January, 2015 amidst a flood of media interest. As I followed the coverage, I was struck by the media’s constant reiteration of the couple’s age difference. Rather than celebrating their engagement and later marriage, I was appalled to see how the British media demonised the couple due to their 30-year age gap. The mainstream British media focused on the way in which homosexuality, but more specifically intergenerational same-sex couples are devalued compared to heterosexual couples. Despite the amount of coverage and the apparent praising of the couple, the underlying tones of much media attention reinforced the concept that adult, intergenerational[1] relationships are ‘unnatural’ and ‘wrong’. This article looks at the ways in which intergenerational relationships between gay men are represented through discourses on economics, age, and homonormativity

Competency Needs Assessment of 4-H Youth Development Professionals

Understanding and identifying the professional development needs of 4-H youth development professionals should be the first step in developing the Extension workforce. However, 4-H professionals find it challenging to use the Professional, Research, Knowledge and Competencies (PRKC), which consists of 348 unique competency items, to guide professional development trainings. The purpose of the study was to determine the professional development needs of National Association of Extension 4-H Youth Development Professionals (NAE4-HYDP) members. A Borich model was used to create a top 10 prioritized list of each PRKC domain to guide professional development of NAE4-HYDP members

Who\u27s liable? The Intersection of Free Speech and Content Regulation on Social Media Platforms

This thesis explores the developing legal environment surrounding speech liability, and the extent of free speech that goes with it, on social media platforms. As this new media has grown exponentially in the last decade, the legal questions facing the platforms have also expanded in range, from privacy to security to speech. By looking at the guiding statute, Section 230 of the Communications Decency Act, as well as the case law involving online intermediary liability, this project uncovers where the law currently stands and what critics point to as its greatest flaws. The current protection given to social media under Section 230 shapes daily interactions online. This thesis addresses what specific areas of the digital world could be impacted by changing Section 230, including the content moderation process and free speech online, as well as how it shapes public discussion and flow of information. As the issue evolves every day, the findings of this thesis are in no way concrete. Rather, the conclusion looks at a variety of ways that different parties view this area of law, and how they would like to see it develop. Politicians are calling for change to Section 230; free speech advocacy groups calling for it to remain the same; scholars suggesting new theories that challenge and shift the traditional way of viewing the dynamics of free speech online. While there is no definite answer in 2019, the development of this law has the potential to change the way users on social media interact every day