African American Parents With The Sickle Cell Trait

Annotated Bibliography Hypothesis: African-American parents with the Sickle Cell Trait have the greatest risk of passing Sickle Cell Anemia to their offspring. In this article, sickle cell anemia is defined as a hereditary disease that destroys red blood cells by causing them take on an elongated and rigid sickle shape. In addition, a different type of hemoglobin called Hemoglobin S, is the protein in red blood cells that carry oxygen throughout the body. This protein starts to wrap around other red blood cells when oxygen is lacking to form a helical shape. Once this happens the cells cluster together and elongate and the cells start to sickle. A person who has sickle cell anemia can only get it if both of their parents carry the sickle cell trait, if only one parent has the trait then there children are at risk for having the trait. In conclusion, sickle cell anemia and the sickle cell trait are more common in African-Americans and people who live in places where malaria is common. Individuals with the t rait seem to live normal and healthy lives, however individuals who have the trait and experience high altitudes or vigorous exercise tend to feel unwell because of the lack of oxygen getting into the cells causing them to sickle. In addition, the sickling of the cells can be reversible to a certain extent in people with the trait, however people who have sickle cell anemia the sickling of the cells is irreversible due to the severity of the disease. In this study,Show MoreRelatedSickle Cell And Its Effect On Children986 Words   |  4 Pagesat a young age. Sickle cell could affect anyone. I was still so young so I had so many questions answers that I still want to know the answer to. Why did sickle cell kill my cousin? With this research paper, I plan to answer these questions that I have been having for so many years. So what exactly is Sickle Cell Anemia? Sickle cell is an inherited blood disorder that affects red blood cells due to the presence of an abnormal form of hemoglobin, namely hemoglobin S. Sickle cell has a lot to do withRead MoreThe Probability of Inheriting a Disease Is Not Random1816 Words   |  7 Pagesrate of Sickle Cell Anemia among people of African lineage. Sickle Cell disease is inherited and it affects the anatomy of the red blood cells, resulting in a sickle shape which then affects the functions of red blood cells causing a blood disorder. Sickle Cell is a recessive disease and persons affected have both copies of the hemoglobin S gene. This genetic defect causes red blood cells to become sickle-shaped (cresent shape). The abnormal shape severely impede the ability of red blood cells to passRead MoreSickle And The Sickle Cell Disease1369 Words   |  6 PagesThe sickle cell disease affects about 100,000 people in the America. The most common ethnic group the sickle cell anemia is seen in is African Americans and Hispanics. Approximately one in every ten African American and one in every one hundred Hispanic Americans have the sickle cell trait. Approximately two million people have the sickle cell trait in America. Approximately one in five- hundred African Americans and one in one thousand to one thousand and four hundred Hispanic-Americans have sickleRead MoreSickle Cell Anemia1187 Words   |  5 PagesCase:- Doctor informed complete studies of a 9-year old child with sickle cell anemia. Her main complaints were cough, vague pains in legs (joints), night sweats, abdominal pain, less hunger, and increasing weakness. In a series of knowing experiments that involved taking venous blood from the arm under different conditions, the doctor showed a connection between oxygen tension and sickling of the red blood cells in vivo. When the oxygen pressure fell below 40-45mm Hg, the sickling was marked increasedRead MoreSickle Cell Disease ( Ocd )939 Words   |  4 Pages Sickle Cell Disease (SCD) is an inherited autosomal recessive condition that causes the red blood cells (RBCs) to be crescent shaped. Sickle cell disease occurs in 1 out of every 400 African Americans births (Field, et al 2009). And according to the Centers of Disease Prevention and Control (CDC), 1 out of 13 African American babies are born with the sickle cell trait (SCT). At the same time SCD is present in only 1 out of 300 Caucasian babies, thus it is considered to be one of the most prevalentRead MoreThe Health Problem Of Interest1169 Words   |  5 Pageshealth problem of interest is sickle cell disease. Sickle Cell Disease is also called Sickle Cell Anemia. Sickle Cell disease is an inherited blood disorder which means it s not contagious. Anybody that has sickle cell disease, must have two defective hemoglobin genes from each parent. If a person has only one hemoglobin gene that is sickled and the other hemoglobin gene is normal the person will have the sickle cell trait. Hemoglobin is a molecule in the red blood cell that helps carry oxygen. ThereRead More Sickle Cell Anemia Essay1282 Words   |  6 PagesThe sickle cell disease is an inherited blood disorder that affects red blood cells. People with sickle cell have red blood cells that have mostly hemoglobins, Sometimes these red blood cells become sickle-shaped or crescent shaped and have trouble going through small blood vessels. When sickle-shaped cells block small blood vessels, less blood can get to that part of the body. Tissue that does not get a normal blood flow eventually becomes damaged.This is what causes the problems of sickle cellRead MoreThe Sickle Of Sickle Cell Disease921 Words   |  4 PagesSickle Cell Disease, also referred to as SCD, is a genetically inherited disease that causes abnormal hemoglobin, called hemoglobin S or sickle hemoglobin, in red blood cells. This disease currently affects about 90,000-100,000 Americans, a majority being African-American. Because SCD is genetically inherited, it is not contagious. It is inherited when both parents of a child carry the sickle cell trait, also called SCT. SCT and SCD are not the same. In SCT, the person is generally healthy and doesRead MoreSickle Cell Disease: An Overview800 Words   |  4 PagesSickle Cell Disease: An Overview Sickle Cell Disease is a hereditary issue in which the body produces Sickled formed red platelets. In Sickle cell disease, or SCD, the hemoglobin in red platelets gathers together. This in turn causes red platelets to get firm and C-formed. The most well-known signs and indications of SCD are anemia and pain through the body. Sickle Cell Disease occurs most commonly in individuals whose families descend from West Africa, South or Central America (particularlyRead MorePrevalence Of Sickle Cell Anemia1639 Words   |  7 PagesEzeocha PREVALENCE OF SICKLE CELL ANEMIA IN THE UNITED STATES OF AMERICA According to Sickle Cell Disease American Association sickle cell anemia defined as an inherited blood disorder that alters red blood cells. Patients with sickle cell disease have their red blood cells contaminated with an abnormal kind of hemoglobin called the Hemoglobin S. The National Institute of Health (NIH), reports that this anomalous behaviour of the hemoglobin S reduces the red blood cell into a sickle shape which becomes

Personal Space Essay - 592 Words

Personal Space My project is about personal space. It is about finding out why people tend to have their own personal space. Personal space is the region surrounding a person. Each individual has their own personal space. Distance from strangers varies than distance from families and relatives. Method used will be participant observation which is a qualitative method. It is one of the most popular and widely used research methods. The main advantages of participant observation is that it allows you to have an insight on how the individuals of a society perform and the ways in which they think and why. I chose to investigate into this area because this topic is quite of a challenge. The main†¦show more content†¦Ã‚ · Culture shock- on the part of the ethnographer  · Expense- on the part of the ethnographer  · Interpretation- some things can be interpreted very differently from culture to culture Problems of society include: The people being studied often feel disturbed, distracted or that their privacy is being invaded when they are being studied by a stranger, who can often seem to be uninvited studying their every move. The people could argue that it is unfair for ethnographers to freely enter into a society and begin to study the people; his ways of thinking and living may often seem very different and unwelcome to certain societies. It is often very difficult for ethnographers to overcome these problems as it is not easy to find a compromise between that which he wants to do and that which he must do in order to allow the people being studied feel most at ease. My Hypothesis is that each individual has an invisible boundary around his/her body. To see if my hypothesis is true, So far I have found out that when two people are communicating they tend to stand a specific distance apart. Each individual has their own personal space boundary which others may not enter. If an individual steps into this boundary the other individual will feel highly uncomfortable and move away to increase the distance between them. When two people are having an argument, often the firstShow MoreRelatedViolating Personal Space Essay1068 Words   |  5 PagesAbstract This is report is about the reactions of personal space when invaded. A total of 20 strangers were tested to see how different genders and ages react to strangers coming to close. The experiment took place in Woden plaza where a student stood behind a subject and watched there reaction from the closeness. It was found that 60% of the subjects did react to the close proximities. This reports also shows different theories to why people act the way they do when they feel violated. Introduction Read MoreThe Discovery Of A Strangers Personal Space1512 Words   |  7 Pages Proximity can be defined as nearness in space, time, or relationship. There are many terms and or phrases used to describe proximity such as personal space, soul space, bubble, comfort zone, too close for comfort, grill, invasion of privacy, etc. In this assignment we were asked to invade a stranger’s personal space and record their reaction to this event. I went to a neighborhood Starbucks and proceeded to invade the personal space of a stranger sitting at a table with his laptop. I also triedRead MoreLooking into Personal Space862 Words   |  3 Pagesâ€Å"Personal space is a region of defended space surrounding someone. Trends of personal-space utilization might differ across human societies. Personal space varies from other kinds of defended space by being an encompassing bubble, which progresses with the person† (Psychology Dictionary). Defining an individual’s personal space can be difficult for because this boundary is often different between countries, environments and societal upbringings. An individual space may be different from person toRead MorePersonal Statement : Space Travel1195 Words   |  5 PagesName: Austin Autry Title: Space Travel General purpose: To inform Specific purpose: To inform audience members on both modern and forthcoming capabilities of space travel. Thesis Statement: The current space travel capabilities do not allow for travel into interstellar space and beyond. With the creation of laser beamed nanochips travelling at 100 million miles per hour, we could reach the nearest star, Alpha Centauri in 20 years, gaining pictures and data from some place far, far away. Introduction:Read MoreThe Invasion Of Personal Space1683 Words   |  7 Pages Invasion of Personal Space Jessica Ohara 2500 California State University Long Beach Authors Note This paper was prepared for Social Psychology 335, taught by Professor Gilbert. Introduction Personal space is like an invisible bubble, that people keep around themselves to maintain space from other people (Myers pg.157). Personal space is the minimal or the maximum space a stranger or a friend can enter without causing uncomfortable feelings. When personal space is invaded a flightRead MorePersonal Space Is A Distance Boundary1169 Words   |  5 Pagespeople need more personal space than a regular person? Personal space is a distance boundary you feel comfortable being next to a person face to face. According to the popular article by Douglas Main, an average person has a boundary of 20 to 40 centimeters and an anxious person have a boundary of 30 to 50 centimeter, according to the original article by Chiara F. Sambo and Gian D. Iannetti. Two tests were conducted to verify if anxiety really causes a person to need a larger personal space. On the firstRead MorePersonal Space And Body Language Essay1142 Words   |  5 PagesPersonal Space and Body Language Nonverbal Communication Across Cultures Leah Breiss and Brieana Valdez Clark University Author Note This paper was prepared for Management 170 Managerial Communication during the Fall Term 2016 Personal Space and Body Language Nonverbal Communication Across Cultures Introduction Nonverbal communication is a major factor role in every conversation. Eye contact, posture, and personal space determine how verbal communication is interpreted. Personal space isRead MorePrivacy and Personal Space Essay679 Words   |  3 Pagesand thank you, driving on the correct side of the road, etc. The social norm proposed in this experiment was privacy and personal space. Have you ever been to a super market and thought someone was following you around? Or gone to a mall, and thought you saw the same person in every store you went to? The norm that was broken in this experiment was privacy and personal space. Privacy is so important to us. We even have an amendment protecting us from an invasion of privacy. However, this isn’tRead MoreAbnormal Invasion Of Their Personal Space851 Words   |  4 Pagesproject, my experiment was invading someone else s personal space. The process began by sitting close to a person that was by themselves; then, I started to get close when they looked to another direction or their phones. What normally a person would do when they tired or they want to sit, they mostly sit apart from a stranger or they sit with a distance between them. What I did in my project is that I sat close to a stranger when there is space where I could go and sit. The purpose for this projectRead MoreThe Use Of Personal And Interpersonal Space772 Words   |  4 Pagesclients(Sue Sue,2013). Proxemics, refers to the use of personal and interpersonal space (Sue Sue, 2013, p.214). The amount of space a person has between them and another communicates certain messages. This is another area that counselors want to be cautious about making assumptions. There are no universal rules when it comes to proxemics. For example, in the United States, people get very uncomfortable when individuals are to close to their personal space. The exception to this rule, is when the persons

The Fascinating World of Video Games - Free Essay Example

Sample details Pages: 2 Words: 535 Downloads: 8 Date added: 2019/05/07 Category Entertainment Essay Level High school Tags: Video Games Essay Did you like this example? We live in a world that stands out for the significant number of stimulus and information produced at all times coming from the most remote places of our society. Video games make it possible for people to put themselves in new virtual reality and can simulate a fantasy environment. Impacts of video games can be harmful to humanity because of aspects that change our reality. Modern gaming culture simulates people to live in a virtual world, leads to the escapism of social reality and stimulate aggressively. In this created world, the individual has often, depending on the theme of the game, the possibility (usually rewarded) of being or being doing everything that due to our ethics and morals.With the technological advancement, which increasingly allows a level of simulation close to the real and many people of all ages.The immersion power of video games is the sequence of challenges improved considerably, to the point where in some cases, be better than reality, or s ucceeding imitates with perfection. In virtual reality realistic simulators like for example, we can mention the game Americas Army, a simulator of war used by the American army, the other and a simulator of a plane, a simulator of highly realistic flight. Video games lead us to alternate realities, maybe thats the biggest reason for your success. When we play, we are not ourselves, but a character, who lives in own universe, with his own rules and objectives. Clive Thompson argues that The one thing that both apocalyptics and utopians understand and agree upon is that every new technology pushes us toward new forms of behaviors while nudging us away from older, familiars ones(Thompson 450). In other words, when we play, we get rid of our current reality. For some time, our problems disappear, the school doesnt matter, the job doesnt matter, and the family. Our goals begin to be the same as the character we command. And unlike real life, in games the targets are usually we ll delineated they know what they need to do, and they know theres a way to do it, victory is always possible and eminent, the rewards come quickly. Another big difference is that in the world of games, everyone can be big. No matter who you are, everyone can save the world and become great heroes, worthy of thanks and great rewards. This makes the video game a means of escapism in the world we live in, and so it presents itself as an exciting means of entertainment. According to Audrey uses the same kind of tinkering as she experiments with her avatars in virtual worlds. She builds the first version to put something out there. Then comes months of adjusting, of seeing the new kinds of people I can hang with by changing how she represents herself. Change your avatar, change your world (Audrey 513).These factors, which make the video game to be what it is, cause some people do tend to put these fanciful worlds above the real world, giving greater importance, for example, the evol ution of their avatar in an online game than their own development as an individual In the middle where it is inserted, such as school and work. Don’t waste time! Our writers will create an original "The Fascinating World of Video Games" essay for you Create order

Cuba s Current Gross National Income Per Person Of $ 5890...

Jason Lee Captain Czak History 300 21 October 2016 Cuba Cuba’s current gross national income per person of $5,890 (Talley), enormous debt, and other poor economic conditions can be explained by events tracing back post-World War II in 1945. The island of Cuba was inhabited by different Mesoamerican cultures but introduced to European cultures in 1492 with the arrival of Christopher Columbus. Spain began to colonize Cuba among other Caribbean islands in the 16th century and utilized the island as a stopping point before the New World. This all changed when the collapse of Haiti initiated a sugar boom causing Cuba to emerge as a major world sugar producer. Freedom from Spain was finally gained with the help of the United States after the Spanish American War when the Treat of Paris was signed. About three years later, the Platt Amendment was passed which provided the United States control and great influence in Cuba’s domestic and international affairs. The United States control was further strengthened after World War II whe n Fulgencio Batista became President of Cuba in 1952. But this created many issues which fueled the Cuban Revolution ending in 1959 when Fidel Castro overthrew Batista, propelling Cuba into a new era of communism. The period of decolonization for Cuba after World War II sparked a surge of nationalism which helped Fidel Castro dissolve American political, economic, and diplomatic ties as well as establish a communist regime after the Cuban Revolution.

Essence of Warren Buffet Free Essays

Business tenants- buffet believes that if people are drawn to an investment from superficial notions rather than fundamentals, they will more likely be scared away at the first sign of trouble. Buffet concentrates on learning everything he can about a business, before investing Management tenants- He also looks hard at quality of management. He likes managers that act like owners. We will write a custom essay sample on Essence of Warren Buffet or any similar topic only for you Order Now Financial tenants- Buffet does not pay to much attention to yearly financial results, he looks more at four or five year results. He looks for companies with high profit margins nd focuses on return on equity, not earnings per share. Market tenants- He says that price is determined by the stock market and value is determined by the analyst after weighing all the known information about a company. Buffet also says that you should buy at I think coca cola is the most interesting permanent holding. Its the largest manufacture of soft drink concentrates in the world. This product would be a great buy because you know that long term this company will not suffer due to the huge demand of coke products. Coca cola is the most widely recognized brand name in the world. How to cite Essence of Warren Buffet, Essay examples

Decision Making Application To In Teams †Myassignmenthelp.Com

Question: How Do Decision-Making Application To In Teams? Answer: Introduction Teamwork has remained a key element right from childhood to adulthood where working together has always been encouraged. Teamwork refers to the work that relies on the collaboration of team members to experience success and achievement of set goals. Throughout, the value of teamwork has remained valued whether in gaming or academic performance. In the same respect, teamwork persists into the workplace towards meeting a common goal where people work together. Therefore, work has to be done with the understanding and commitment to a common goal to be met by all the members of a team. Developing teamwork is a vital leadership role that differentiates results arising in different tasks done at a group level. Today, there are several theories in use focusing on the teamwork, team development, and development of workplace culture. The basics of teamwork illustrate the need for every member of a team to work together regardless of their talents and skills as long as they contribute to the overall goal of a project (Kozlowski and Bell 2003). Earlier research done by Elton Mayo focused on studying the relation between productivity and work conditions which finds real meaning in the contemporary workplaces. Managers prefer to instil teamwork to increase production since individual efforts do not outshine a groups effort. In so doing, they have to be fostered by the management working under towards creating a formidable team. The concept of teamwork used in sports activities has been transferred over the years to the management level where it has experienced utmost acceptance. Teams require persons with adequate knowledge to steer the process and assist in meeting interpersonal demands. Leaders in a team have several responsibilities such as coaching the members, facilitating and supporting their decisions, expanding a teams capability, and anticipating for changes while making adequate measures (Ilgen, Hollenbeck, Johnson, and Jundt, 2005). Besides, leaders build trust, inspire teamwork, encourage low performing members, and empower group members to accomplish tasks according to the set standards. The paper examines the Tuckmans stages in a team development while identifying the duties carried out by the leaders in providing support and facilitating the process. Besides, it looks into the managerial decision-making aspects and applies the same knowledge to the concept of teams in organizations. Furthermore, it looks into the physical structures facilitating teamwork giving examples of the operations of each task. Eventually, it looks into the means through which managers promote teamwork among its members and the reasons underlying. Tuckmans Stages in Team Development The stages of growth were developed by Bruce Tuckman which became famous through his theory called Tuckman Stages which focused on his research on team dynamics (Kozlowski and Chao, 2012). He perceived all the stages in their order of occurrence as essential to team growth as each function towards the delivery of high-quality outcome in performance (Bonebright, 2010). All the four stages are significant to the development of the team and contribute immensely towards personal participation in a project activity. Forming The stage is characterized with the entry of the team members who meet each other for the first time on a given task. Here, team members meet and socialize with each other, introducing themselves, providing information on their backgrounds, exploring their interests and experience at first sight (Bonebright 2010). A few discussions are held on a forthcoming project on the goals and the roles to be played by individuals. In this case, the stage allows for people to 'feel each other' and find their perfect means to working together. The stage allows for the team leader to come out clear on a teams project goals and ensure all the members feel part of the group for a cohesive workforce. Roles and responsibilities should be allocated fairly to increase the diverse efforts towards a common task. For instance, a construction project must have all team members gather at a common place for an introduction to familiarize with each other and have the leader introduce the project officially. Afterward, the leader can identify the interests of individuals which assist in making decisions towards assigning of roles. In so doing, the leader must ensure maximum participation through assigning each worker a role in the project. Therefore, a leader plays critical roles in ensuring everyone feels at home, has a role in the project, and in making sure the project goals and mission are clear to a team (Bonebright, 2010). The stage may last for a while as individuals get to know each other and the leader keeps explaining and answering the questions that pertains a given project. Storming The stage allows team members to push against the boundaries established earlier as they know each other more. The stage is crucial as most teams break off due to the conflicts ensued at the stage. The stage is characterized by conflicting team members who argue for and against the natural working styles. Further, there is competition for status and acceptance of ideas expressed by a team member. As a result, individuals may become frustrated as their ambitions and experience remain ignored in the process of allocating roles. The stage gives the team members the power to solve issues within themselves and control conversations while allowing individuals to become effective listeners (Johnson, Suriya, Yoon, Berrett and La Fleur 2002). For examples, team members may challenge the decision or authority of a leader as well as differ opinion-wise thereby leading to a standstill. Some may feel overwhelmed with the roles while others remaining adamant on the roles assigned. Consequently, the leader has several roles to play in getting the members to the stage. First, the leader has to remain firm and explain the functions and the status given to each other based on real qualification. Besides, the leader is supposed to steer the team towards accepting and listening to the opinions of others and learning to accommodate one another (Farrell, SCHMITT and HEINEMANN, 2001). Conflict resolution is another issue to be addressed where the leader is supposed to mediate and deliver a formidable team in the production of a projects goal. The stage closes only when members have learned to work with each other and accommodate the diverse opinions and knowledge displayed by their colleagues. The category remains challenging as some t eams fail to get over the stage due to disagreements. Norming In Tuckmans stages, relationships are built through cohesion where group members engage in activities that allow for acknowledgment of members contribution and solving group issues. At this juncture, members change their earlier perceived notions and adopt a new one leading to what is known as Norming. When members begin to know each other, they understand and start working together thereby developing what is considered as a norm in the team. Consequently, all members abide by the same. The stage allows people to develop a sense of belonging and relief since all the conflicting issues are resolved. The leader at this stage is responsible for developing the right practice and making members understand and abide by the same. In the case of conflicts, team leaders having assisted in solving issues develop structures and policies that correct and set the right standards to be followed. Besides, a leader remains responsible for forming and promoting the culture through encouraging and fostering efforts to make the team members act according to the norm (Chong 2007). For example, a leader has to set up a standard in conflict resolution and have the members pass through the same steps in case conflicts arise. Therefore, the stage is crucial to the development and maintenance of the team activities. Performing The stage involves the actual performance of tasks in a project where it seeks to achieve the teams goals. The structures set are used to support the project where the conflict resolution mechanisms assist in reducing friction in the process of production. Members remain task oriented and function towards solving a common problem with high morale and loyalty (Bonebright 2010). Assigning each member a task increases their contribution and performance in the team. People who survive the previous stages to join the team experience proper working relations due to the norms set earlier. At this point, the team leader remains responsible for handling the arising issues in the team. Besides, a leader is in charge of implementing a project in line with the plan while checking the progress of each team member (Bonebright 2010). The day-to-day activities are steered by the team leader assisted by the members who perform their different roles in a teams project. Adjourning The adjourning stage involves the stage where all the project goals have been met and time for termination arrives. At the stage, the efforts of the individuals are recognized, and their participation and achievement applauded. Each of the members is given time to say goodbye and give their experience in the process of the development. Each member has to be recognized for their efforts and contribution to the team performance while highlighting the underpinning factors to the success (Bonebright 2010). By so doing, a team engages in a successful termination process that leads to proper disengagement among the members. The leader at this stage plays the role of appreciating the employees and recognizing their efforts in the project. The project progress has to be communicated to the group members to increase their awareness on the level at which the goals have been met. Also, the setbacks have to be reported by the leader to provide guidance on the improvement measures to be taken by the team in the future (Bonebright 2010). Lastly, the leader has to officially close a project and encourage team members to future engagement. Managerial Decision-making Application to Decisions in Teams Management in diverse perspectives make decisions that affect everyday operations and profitability. In the same respect, teams make decisions that affect their day-to-day activities. Decision making is a key attribute in any organization and remains core to the overall wellbeing of a team. By definition, a team is a group of people with complementary skills committed to achieving a common purpose and goals (Jones, Bellenger and Johnston 2016). In such a team, decision-making determines the rate at which people can make changes effectively and promptly. Managerial decision making involves the process of selecting from a variety of choices available and arriving at the best action to take (Hasan, Shamsuddin, and Aziati 2013). In this respect, it has to follow a particular procedure common to members towards proper decisions. There are four distinct stages essential for use in the process of decision making from a managerial perspective. The first step involves identification of a problem, generation of alternative solutions or options, evaluating the options and selection of the best alternative and finally implementation and monitoring of the selected best option. Decision Making by Authority There are times when the management makes decisions without involving the other workers. In a team, the team leader has the ability and power to make decisions. As an expert, team leaders can make decisions on behalf of the team as long they fall within their area of jurisdiction. Authoritative decisions can be made without consultations with the team members. For instance, the decision to the selection of team members for participation in diverse areas of a project can be made without consulting the members. According to Hasan, Shamsuddin and Aziati, (2013), the leader can observe and gauge based on the qualifications and skills of the members to select the area for allocation of tasks. In this respect, the decision in a team has been made using the authority of a leader without consultation. Decision Making based on Critical Steps The concept applies to decision making in teams which guarantee success. First, a team has several experts and skills which are essential in contributing towards decision making. Decision-making assists in times of crisis where each team member is expected to participate in making the overall decision where their opinion matters (Pettigrew 2014). In times of crisis or conflict among individuals, it is important to listen to the view of both parties and weigh in during decision making. Accommodating the opinions of individuals in decision-making assist in determining the end results, that can be accepted by people. On the other hand, the steps remain essential in a teams agreement on several issues. For instance, a teams decision on time and the approach to be used in handling a project has to be decided using the procedure. First, a problem has to be identified concerning a projects need. Once identified, several options can be proposed by individuals in the team regardless of the number. At least each member can suggest a solution or approach be used. Afterward, the team members are to sit and reason out on the best alternative through voting on the solution receiving the highest number of votes (Pettigrew 2014). Once selected, the idea with the highest number of member backing is chosen for implementation. The members have to contribute their efforts towards supporting the idea which has the best effect on the project. In this case, the process of managerial decision making is essential to finding group solutions to issues. Disagreement exists in a team where one party may differ on a decision made by a leader in isolation. In such a case, the use of managerial decision making comes in handy to assist in a harmonious development. A project team benefits from the creation whenever making a decision of a set of options leading to a conflict (Zsambok and Klein 2014). Professionally, a team leader is supposed to arrive at major decisions in consultation with the team members for an effective implementation. The pros and cons of a solution have to be analysed to enable a proper solution to given issue in decision making. Therefore, the selection of options has to be done by all members of a team where a set of options are presented, analyzed and the best ones selected towards implementation. Cost-Benefit Approach The cost-benefit approach to managerial decision making is equally important to the development of tasks in a team. Team leaders have to involve the members on the core decisions that lead to a cost-effective engagement in a project. For instance, the selection of the type of tools to be used in production has to be based on their price tag and the benefits that they yield in the process. Therefore, a selection of an option has to be done consultative to find the best option with a lesser cost but a high probability of delivering the desired goals of a team (Nas 2016). In this case, the managerial concept is proper to teams decision making aspects. Decision-Based on Benefits Lastly, the pros and cons aspect in managerial decision making is essential and profitable to the members and overall goals in a project. Here, the people responsible for decision making undertake the practice of selecting the best option using the formula or checking the benefits and the setbacks of an option. For instance, selection of the type of technology in a project can be done by having the decision team propose a variety of choices to use. In the process, the options are weighed according to their positive contribution to a team. On the other hand, the setbacks are brought out for each of the cases and finally checking the side that carries the most weight (Carter, Seely, Dagosta, DeChurch and Zaccaro 2015). The option with the highest benefit to a team becomes the utmost solution leading to its implementation. The managerial approach is essential to an efficient decision making among teams. Therefore, managerial decision making calls for the cooperation of individual parties in decision making that affects their daily operation. According to Fay, Shipton, West, and Patterson (2015), increasing member participation in teams guarantees a proper decision where a majority of the members are in agreement leading to an effective adoption and use solutions created through a decision. Decision making is key to a teams performance and thus has to incorporate the ideas of individuals where a vote for the majority on a likely option leads to a decision that is effective to the rest of the group. Physical Structures Facilitating Teamwork Teamwork involves working together for a common good where all members of a group gather their efforts towards achieving a common goal. For an effective teamwork to exist, certain managerial considerations have to be made to guarantee the success of team work (Kozlowski, Grand, Baard and Pearce, 2015). The physical structures are designed to support the existence of a good relation between individuals within a group, gather them together to work towards achieving organizational goals. Communication Structures Communication is an important aspect in fostering development and success in teamwork in organizations. Teamwork is achieved through open communication where team members read on the same page concerning timelines, responsibilities, and the goals of a given project. Effective communication mechanisms are essential towards developing an effective team. For example, establishing a mellow conversation tone among team members, while discussing issues, assists in increasing communication between individuals. Besides, having communication structures and policies that allow for opinions and respecting ones opinion ideas leads to a successful teamwork essential for group development (McInnes, Peters, Bonney, and Halcomb, 2015). Moreover, developing specific criteria for resolving conflicts leads to effective teamwork. Conflicts are part and parcel of the daily operations where members differ with one another on several issues. Therefore, having clear lines and procedures for negotiating and mediating conflicts towards a formidable relationship leads to easier paths in resolving issues (McInnes, Peters, Bonney, and Halcomb, 2015). Communication sets a standard guide used in decision making, which when followed while involving the members leads to effective teamwork as it reduces conflicts ha might arise and destroy an existing team spirit. On the other hand, effective communication restores employee satisfaction by enhancing a sense of belonging to the workers. Group Thinking Group thinking is a managerial concept where a group of people is involved in making a decision through opinions. Group thinking fosters the sense of belonging where the majority information or opinion is considered regardless of its effectiveness. Members whose ideas have been accepted feel part of the group and recognized thus leading to a cohesive situation where teamwork spirit remains guaranteed (Salas, Shuffler, Thayer, Bedwell, and Lazzara, 2015). The managerial structure allows individuals to contribute their opinion and have that of the majority to be considered. Such structures enhance effective collaboration where people cannot make decisions independently but rather act in a team. Limits on Team Size Individuals tend to work well while in sizeable numbers where the contribution of people becomes significant to a team. Effective teamwork can only be built if all members contribute to a common goal and feel part of a group. According to Bravo, Lucia-Palacios and Martin, (2016), evaluation of a teams size allows managers to gauge productivity levels where the higher the numbers, the better the results due to the extensive knowledge involved in the development of a team. However, such numbers have to remain manageable for cohesive purposes. A group has to have a population that allows for the contribution of opinion and efforts from all the concerned parties. In this respect, creating manageable numbers increases productivity thus facilitating teamwork. Establishing a reasonable number of people in a group facilitates teamwork in organizations. Team-Building Exercises Effective teamwork is facilitated through shared experience and practice present in team-building activities. The fast pace of life, where individuals become engaged in their work activities limits the time for interaction. As such, there is a need for an event to meet the team and foster efforts towards working together through activities not related to their duties (Lartey, Cummings, and Profetto?McGrath, 2014). Team building activities include sports, creative solutions, and group thinking which facilitate teamwork. Here, individuals work in groups, and there are no personal efforts since their individual contribution goes to the benefit of a team. Team building boosts communication between each other, problem-solving ability, and gives a boost in morale and promotion of mutual interests (Lartey, Cummings, and Profetto?McGrath, 2014). As such, the activity highlights and fosters the need to work together in meeting common organizational goals. Therefore, they satisfy the need of e ffective teamwork. Diversity Teamwork counts on the contribution of different people with diverse knowledge aimed at achieving a common goal. In this case, effective teams embrace the ideas of various cultures and personalities and use them towards effective teamwork. According to (Lartey, Cummings, and Profetto?McGrath (2014), teams lacking diversity fails to achieve a common goal as the reasoning would be focused on a common factor. However, diversity allows for different backgrounds of information to be shared and used in finding a common solution to a problem. Creation of policies that promote diversity allows for a proper engagement leading to an overall development of teamwork. In this case, people can forge their efforts and work together in developing solutions to a common problem. Smart Goals Team leaders have the responsibilities to develop goals and have them explained thoroughly to a group. In so doing, they have to be measurable, realistic, reliable and driven by the leader. The goals in any teamwork have to be made clear by the head to encourage a positive result in the long run. Having clear goals in a team facilitates teamwork as each member understands the roles in an organization (Lee, and Chang, 2013). Setting guidelines to understanding the goals of a project to a group increase the rate at which they can induce change through working together. Lack of such a formation leads to a poor teamwork scenario. Strategies for Promoting Teamwork Teamwork is an aspect that can be supported by managers in their diverse areas of engagement. A positive work environment comes through hard work and commitment essential for fostering teamwork (Lee, and Chang, 2013). Managers need to exercise effectiveness and understanding in bringing their employees together for the common good. Creating an atmosphere of trust and cooperation is essential to the development of teamwork and a happy team. For a manager to attain a synch among its team, there are several things to consider in arriving at the goals. Proper Communication Managers ought to keep their members updated on their progress and every decision taken in a team. Being open in communication puts everyone on the right path with each other thus avoiding conflicts of interest such as bias to information. In this case, a manager must establish a clear line of communication that allows a smooth flow of information between individuals in a team (Logan 2016). Members need to be informed of the channels towards addressing issues and have them remain accessible anytime members wish to air their grievances. Formal and informal communication can occur in a manner that ensures information access. For instance, communication can be done via a social site where all the team members subscribe, in the memo, or through word of mouth amongst the members. In equal measure, giving members a call on an upcoming matter serves well in a crisis that cannot await an official letter (Logan, 2016). A manager has to be ready to step in as a mediator in aiding in a conflict by choosing a neutral position in a matter while developing an alternative to a peaceful agreement. By so doing, a leader would be promoting teamwork among individuals. Encourage Social Activities Teamwork relies so much on team activities which enhance the ability to interact and discover the high point among members of a team. The events, whether formal or informal, lead to interactions where exchange in ideas remains inevitable. In the process, individuals get to know each other, explore their skills, and provide a manager with the ability to assess and select the right people for the important tasks in teamwork (Galegher, Kraut and Egido, 2014). Breaking out from the norms to activities that increase bonding and interaction are essential activities that managers ought to undertake to steer teamwork among its members. Implementing Recognition Programs Rewards for performing individuals are requisite factors for increased output among teams. Members feel appreciated and part of a society that recognizes its efforts in different activities. Managers need to encourage their team members through recognition programs where members receive praises for their contribution and tokens of appreciation for their contribution to a given project (Drew, and Coulson?Thomas 2013). Reward stimulates more production and competition among members towards achieving the overall goal of society. Giving team publicity for its performance gives them the motive and ability to perform even more with vigor to demonstrate their ability to the rest. Such recognition activities can be done at individuals but more importantly at a group level since the efforts are counted as that of a team. Recognition adds value to people and is a path to a healthy competition essential for teamwork. Clear Role Outlines Each member of a team has a role to play which remains instrumental to the overall change in an organization. In this respect, the roles have to be clearly spelled out with their limits set to avert a situation where duplication of roles occurs. According to Drew, and Coulson?Thomas (2013), duplication of roles is a root to conflicts where members feel demeaned every time they perceive others playing similar roles. As a result, it may lead to a reduction in morale and team spirit due to inferiority issues. A manager is tasked with the role of allocating and explaining the roles of individuals while setting the extents to which one can go. The clear distinction creates respect to the roles assigned and fosters active participation towards the overall growth. The lack of a proper coordination by the management leads to issues which might give birth to conflicts thus slowing the teamwork spirit and overall performance. Identification of Existing Problems As a manager, one is supposed to monitor the progress of team members in a given task and identify setbacks to their progress. Once identified, it is essential for the manager to consult the persons responsible and receive a feedback essential for the development of a solution to a given crisis. For instance, a manager monitoring a particular project should be able to recognize an inability to meet deadlines and use the chance to seek for a possible reason behind the same and address the real concern (Drew, and Coulson?Thomas 2013). Problems are handled at the moment to avoid further delays as opposed to letting things occur naturally. Solutions to the problem can emanate from feedback from team members thus leading to avoidance of a crisis. Therefore, the intervention of a manager in such a crisis leads to a timely solution towards a real concern. Mediate Disputes A manager is a leader in own capacity and always has to remain a solution provider. Crisis and conflicts in organizations are avoidable thus present a case where the efforts of a manager remain vital. Managers need to provide prior guidelines to handle issues arising among members thus boosting performance due to a timely address. In the process, a manager can take a neutral role in a mediation process and develop a non-biased judgment that fosters peace and stability among the members. In averting the same, managers ought to encourage members to report any developing issues earlier enough to provide proactive solutions essential for an active culture in organizations (Drew, and Coulson?Thomas 2013). For example, a member who constantly fails to deliver assigned task on time can be assisted by having the daily progress recorded and presented towards initiating a commitment to duty. Therefore, a manager has a role to play in preventing a lapse in performance by mediating in disputes e arly enough to instil a positive culture of teamwork. Trust Trust is essential for members working together as well as for team leaders. The lack of trust leads to a reduced performance as members do not have an assurance on the proper channels to address their issues effectively. Trust is paramount towards boosting teamwork as members need to trust their leader and vice-versa in several ways. According to Drew, and Coulson?Thomas (2013), managers need to demonstrate loyalty to their juniors by assisting them to achieve their goals as well as that of the group. In so doing, they are supposed to address the real concerns in time and relay feedback to the team in a manner that meets or surpasses their expectations. Assigning of roles to individuals indicates trust in persons and thus has to be done accordingly. Managers have to demonstrate a high level of trust to individuals in a team as a way of boosting their morale and ability to deliver as per the expectations. The value of teamwork cannot be ignored in the process of a team development. Teams deliver optimum whenever given the chance and resources matching a given task. Managers serving as leaders in organizations have to motivate their members through appreciation in both monetary and non-monetary means. Sharing a vision and setting group goals assist in meeting targets to be met by members. Satisfied employees tend to keep their jobs and perform better to meet their obligations (Drew, and Coulson?Thomas 2013). Therefore, it is important for managers to meet their obligation in promoting teamwork through several strategies laid above. Conclusion Teamwork traces its roots to the 1920s and 1930s where professors such as Mayo conducted the first experiment on the performance issues. Indeed, it became evident that teamwork is a core contributor to development at a workplace and that sharing of ideas led to widespread of knowledge and skills essential to increasing productivity. The benefits experienced have steered development in the present generation where managers strive to promote teamwork using several strategies in the organizations. The stages outlined in the Tuckman model illustrate the formation of a team through to the stage when a team is terminated after achieving the intended functions. The stages indicate the actual roles of individuals as well as the leaders in making the changes happen. A good comparison exists between the managerial decision making and decision making in teams since they both work in the management portfolios. Besides, it sets out the physical structures essential for teams in decision making that accommodate the concerns of each. Decision making in teams can be challenging but a proper handling procedure and consensus reaching assists in alleviating the negative concerns attached to the process. Finally, it is clear that managers play crucial roles in motivating teams towards performance by facilitating teamwork that allows individuals to work collaboratively towards a common interest. Teamwork is a concept whose benefits exist and continue to change the way organizations perform and hence creating the need to motivate members towards performance. Reference List Bonebright, D.A., 2010. 40 years of storming: a historical review of Tuckman's model of small group development. Human Resource Development International, 13(1), pp.111-120. Bravo, R., Lucia-Palacios, L. and Martin, M.J., 2016. Processes and outcomes in student teamwork. An empirical study in a marketing subject. Studies in Higher Education, 41(2), pp.302-320. Carter, D.R., Seely, P.W., Dagosta, J., DeChurch, L.A. and Zaccaro, S.J., 2015. Leadership for global virtual teams: Facilitating teamwork processes. In Leading Global Teams (pp. 225-252). Springer New York. Chong, E., 2007. Role balance and team development: A study of team role characteristics underlying high and low performing teams. Journal of Behavioral and Applied Management, 8(3), p.202. Drew, S. and Coulson?Thomas, C., 2013. Transformation through teamwork: the path to the new organization?. Team Performance Management: An International Journal. Farrell, M., SCHMITT, M. and HEINEMANN, G., 2001. Informal roles and the stages of interdisciplinary team development. Journal of interprofessional care, 15(3), pp.281-295. Fay, D., Shipton, H., West, M.A. and Patterson, M., 2015. Teamwork and organizational innovation: The moderating role of the HRM context. Creativity and Innovation Management, 24(2), pp.261-277. Galegher, J., Kraut, R.E. and Egido, C., 2014. Intellectual teamwork: Social and technological foundations of cooperative work. Psychology Press. Hasan, Y., Shamsuddin, A. and Aziati, N., 2013. The impact of management information systems adoption in managerial decision making: A review. The International Scientific Journal of Management Information Systems, 8(4), pp.010-017. Ilgen, D.R., Hollenbeck, J.R., Johnson, M. and Jundt, D., 2005. Teams in organizations: From input-process-output models to IMOI models. Annu. Rev. Psychol., 56, pp.517-543. Johnson, S.D., Suriya, C., Yoon, S.W., Berrett, J.V. and La Fleur, J., 2002. Team development and group processes of virtual learning teams. Computers Education, 39(4), pp.379-393. Jones, C.M., Bellenger, D. and Johnston, W.J., 2016. The Influence of Mergers and Acquisitions on RD Managerial Decision Making: A Multiple-Case Study of Pharmaceutical Firms. Kozlowski, S.W. and Bell, B.S., 2003. Work groups and teams in organizations. Handbook of psychology. Kozlowski, S.W. and Chao, G.T., 2012. The dynamics of emergence: Cognition and cohesion in work teams. Managerial and Decision Economics, 33(5-6), pp.335-354. Kozlowski, S.W., Grand, J.A., Baard, S.K. and Pearce, M., 2015. Teams, teamwork, and team effectiveness: Implications for human systems integration. The handbook of human systems integration, pp.535-552. Lartey, S., Cummings, G. and Profetto?McGrath, J., 2014. Interventions that promote retention of experienced registered nurses in health care settings: a systematic review. Journal of nursing management, 22(8), pp.1027-1041. Lee, C.C. and Chang, J.W., 2013. Does trust promote more teamwork? Modeling online game players' teamwork using team experience as a moderator. Cyberpsychology, Behavior, and Social Networking, 16(11), pp.813-819. Logan, T.R., 2016. Influence of teamwork behaviors on workplace incivility as it applies to nurses. Creighton Journal of Interdisciplinary Leadership, 2(1), pp.47-53. McInnes, S., Peters, K., Bonney, A. and Halcomb, E., 2015. An integrative review of facilitators and barriers influencing collaboration and teamwork between general practitioners and nurses working in general practice. Journal of advanced nursing, 71(9), pp.1973-1985. Nas, T.F., 2016. Cost-benefit analysis: Theory and application. Lexington Books. Pettigrew, A.M., 2014. The politics of organizational decision-making. Routledge. Salas, E., Shuffler, M.L., Thayer, A.L., Bedwell, W.L. and Lazzara, E.H., 2015. Understanding and improving teamwork in organizations: A scientifically based practical guide. Human Resource Management, 54(4), pp.599-622. Zsambok, C.E. and Klein, G., 2014. Naturalistic decision making. Psychology Press.

Master in Professional Accounting

Question: Write an essay on Master in Professional Accounting. Answer: In this case study, it is described that Kit is a resident of Australia. In Australia, he works for an American company. His salary is also paid through an account which is opened in a bank of Australia named Westpac Bank'. In this bank, he has a joint account with his wife. Even though he has citizenship in Australia, he also has citizenship of Chile (Apps, 2008). Kit has a permission of dual citizenship that is why he has the citizenship of both Australia and Chile. Kit also purchases a house in Australia. Most of the time in the year, his wife resides there. However, Kit use to stay on the coast of Indonesia and only during holiday time he came to the house of Australia stay there for few days with his wife. Therefore, the main issue which is arising in this case study is whether Kit is an inhabitant or resident of Australia or not (Boxer, 2008). If he considered as a citizen of Australia, then he has to pay the taxes which are related to being a citizen of Australia. Law According to the Australian Taxation Law, which is prescribed or approved by the Australian Taxation Office (ATO), the following terms and conditions are verified for checking the ability of a person for becoming a citizen of Australia (Hamilton, Deutsch and Raneri, 2001). The terms and conditions are as follows If there are any incidence which represents the presence of an individual in Australia. The relation of an individual with their family members who are residing in Australia. If an individual is work as a regular employee in Australia. If an individual comes along with their family members to Australia for various kinds of trips depending on the purpose for the trip If an individual has any property such as land, house, etc. in Australia. If an individual emigrates his or her business in Australia. If the individual has any bank account in any bank of Australia. Analysis In this case study, Kit is holding a permission of dual citizenship that is the citizenship of Chile and Australia. He has the citizenship of Chile as it was his birth place. His family members still reside there. But he also has the citizenship of Australia because he was a regular employee in Australia (Hogan, 2012). There he employed permanently under an American company. His salary payment is also paid through a bank account which is made in an Australian Bank named as Westpac Bank. In this bank, he also has a joint account with his wife. That is why Kit must be considered as the citizen of Australia. Along with this, he also owns a house in Australia, which is the other reason for Kit to consider him as a citizen of Australia. According to the Australian Taxation Law if any person has any property such as a house, land, etc. in Australia then he should be considered as a citizen of Australia, and he has to pay all those taxes which are related to being a citizen of Australia acc ording to the taxation law of Australia (Howard, 1985). Though he was an employee of an American business firm, he works in the branch which is set up in Australia. That is why it become the another reason for getting the permission to being a citizen of Australia. As he considered as an Australian Citizen, his income is also considered as an accessible income like any other citizen or inhabitant of Australia. Kit also purchases a house in Australia. Most of the time in the year, his wife resides there. However, Kit use to stay on the coast of Indonesia and only during holiday time he came to the house of Australia stay there for few days with his wife (Jugurnath, Stewart and Brooks, 2007). It also determines the fact that he can receive the citizenship of Australia. Other than this fact, that Chile is the native place of Kit and has kept considerable assets in Chile, yet he has to be considered as a resident of Australia. Kit as an individual also has the citizenship of Chile. Thou gh he is also eligible for the Australian Taxation Law and has to pay all those taxes which are related to being a citizen of Australia according to the taxation law of Australia. Therefore, it can be said that Kit will be considered under double taxation contract as he holds the permission of dual citizenship that is the citizenship of Australia and Chile (Krever and Black, 2007). The principle of the taxation department providing great importance to detect the residency of a person is since the law changes according to the residency of the individual. It is observed that the taxation department of Australia does not charge taxes for all the incomes of the non-residents or charge only for the income the individual generate from Australia. There are three numbers of taxation rules in Australia, which is followed by the Australian Citizen are State, Federal and Local. According to the rules and regulations of Australian Taxation Law, the resident of Australia has to pay all those ta xes which are related to the income of that resident who lives in Australia. The taxes are basically of 2 types, direct tax, and indirect tax (Meagher and Agrawal, 2008). The taxes are never considered as penalties or service charges by the government. This amount of money is paid by the citizens to develop and improve the revenue which is generated for the development of the country and also increases the treasure fund of the country. Therefore, it is the responsibility of the entire citizen to pay tax to the country. For this reason, as Kit is considered as an inhabitant or resident of Australia he should also have the responsibility for fulfilling all these terms and conditions for paying the tax. Conclusion According to the terms and conditions of the rules of getting the permission to become a citizen of Australia, Kit has met all of the features of that rules and also paid all those taxes which are related to being a citizen of Australia according to the taxation law of Australia (MODERN TAXATION SYSTEM FORMATION IN RUSSIAN FEDERATION, 2013). For that reason, Kit became the resident of Australia, and his incomes are considered as an accessible income. That is why according to the rules and regulations of Australian Taxation Office Kit have to pay all of the required taxes for his income in Australia. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 In this case, the objective of California Copper Syndicate was to purchase or acquire the land which contained copper. Beyond this, the California Copper Syndicate company did not remove copper from that land (Nethercott, Richardson and Devos, 2011). Eventually, they sold the copper containing land to another company. Along with the decision of the court the company has to pay income tax for the dealing of this land because the intention of the company is to gain money by trading the land. It is not capital gain, and it is ordinary income. Hence, the company has to pay income tax according to the Taxation Law. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 In this case, a corporate established a business of coal mining. That is why they want to buy a land which is containing coal. Soon after, the coal was removed by the company. After that, they take a decision to sell the land for gaining money to acquire profit. The company subdivided the land for making the deal more profitable (Ratnapala and Crowe, 2012). By the help of this asset, they build roads and other infrastructures (The Inspector-General of Taxation in the taxation system, 2002). The decision of the court is that it would be beneficial for the company if they subdivide the land. Therefore, in this situation the company is not legally responsible for paying tax as they did not sell this land. FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR In this case, the company paid taxes for a land which is undeveloped and situated at the beach of White Fords. The land was located just beside the beach. Therefore, they can utilize this land for the business related to fishing. After a while, the company sold all of the difficult shares of their business. The new shareholders of that company obtained the land for getting the power regarding the management of the land (The Inspector-General of Taxation in the taxation system, 2002). For increasing the profitability, the new shareholders subdivided the land and traded the land. When the subdivided land was traded, the shareholders oppose to include the share of the profit of the revenue in their ordinary income. On the other hand, the court verdicts were that the shareholders of the company want to take the control on the land for generating income from it (WALLER, 2007). For this reason, the company establish a business of land development plus generates profit by trading the land c onsidered as ordinary income as per the Section 26(a) of ITAA (1983). According to the decision of the company the income is assessed as ordinary income. Statham Anor v FC of T 89 ATC 4070 The case of Statham Anor v FC of T 89 ATC 4070 is a simple case related to the income tax of a particular country. During a span of long period, the tax was assessed. In a while, the decision was given that the commissioner will control the income acquired from the land. It is considered as ordinary income. It should be implemented according to the law of Income tax of that particular country. Casimaty v FC of T 97 ATC 5135 Through the case of Casimaty v FC of T 97 ATC 5135, it can be described the conditions and situations which are related to the tendency for making their profit shortage. In the reality, the fact is that the person wants to gain some amount of profit by doing business only on a part of the land (Woellner, 2003). But the issue which arises is that whether the profit earned from the trade is assessable for tax or not. According to the Australian Taxation Act Section 25(1) of ITAA (1983), the dealing of the land or the business was assessable and considered as ordinary income. Moana Sand Pty Ltd v FC of T 88 ATC 4897 In this case, the Mona Sand Pty Ltd. company buys a land containing sand after removing the sand from it. At the time of dealing the land, a conflict arises regarding the amount of tax. Therefore, according to the judgment of the court, the land should be used for business or only commercial purpose or should be sold or traded to someone who also utilizes this land for a commercial reason. Therefore, according to the taxation law, it should be considered as ordinary income. Crow v FC of T 88 ATC 4620 In the case of Crow v FC of T 88 ATC 4620 which is a farmer who has to pay tax for a gaze of land. The farmer shows his wish for buying this land. There was also a dispute or issue which is related to this land. But according to the case study, it is not considered as ordinary income and comes under the subsection 51(1) ) of ITAA (1936). It tends towards the provision of capital gain. McCurry Anor v FC of T 98 ATC 4487 In the case of McCurry Anor v FC of T 98 ATC 4487, there was a land which is possessed by two brothers. As there are some houses on this land they removed them for renovating and modernizing the land (Woellner, 2013). The disagreement aroused, on whether the brothers had to pay the tax regarding that land. At the end of the judgment of the court, the result was in support of the two brothers. According to the judgment of the court, it is decided that the two brothers did not need to pay any taxes for that particular land. References Apps, P. (2008). Comment:Taxation reform and income Distribution in Australia.Australian Economic Review, 19(3), pp.57-59. Bhatti, M. (2015). Taxation Treatment Of Islamic Finance Products In Australia.Deakin Law Review, 20(2). Boxer, A. (2008). TAXATION IN AUSTRALIA*.Economic Record, 41(96), pp.639-649. Hamilton, R., Deutsch, R. and Raneri, J. (2001).Guidebook to Australian international taxation. Australia: LexisNexis Butterworths. Hogan, L. (2012). Non-renewable resource taxation: policy reform in Australia*.Australian Journal of Agricultural and Resource Economics, 56(2), pp.244-259. Howard, C. (1985).Australian federal constitutional law. Sydney: Law Book Co. Jugurnath, B., Stewart, M. and Brooks, R. (2007). Dividend taxation and corporate investment: a comparative study between the classical system and imputation system of dividend taxation in the United States and Australia.Rev Quant Finan Acc, 31(2), pp.209-224. Krever, R. and Black, C. (2007).Australian taxation law cases 2007. Pyrmont, N.S.W.: Thomson ATP. Meagher, G. and Agrawal, N. (2008). Taxation Reform and Income Distribution in Australia.Australian Economic Review, 19(3), pp.33-56. MODERN TAXATION SYSTEM FORMATION IN RUSSIAN FEDERATION. (2013).SISP, (7). Nethercott, L., Richardson, G. and Devos, K. (2011).Australian taxation study manual. North Ryde, N.S.W.: CCH Australia. Ratnapala, S. and Crowe, J. (2012).Australian constitutional law. South Melbourne, Vic.: Oxford University Press. The Inspector-General of Taxation in the taxation system. (2002). [Canberra]: [The Board of Taxation]. WALLER, V. (2007). The Challenge of Institutional Integrity in Responsive Regulation: Field Inspections by the Australian Taxation Office.Law Policy, 29(1), pp.67-83. Woellner, R. (2003).Australian taxation law, 2004 /.. Sydney, N.S.W.: CCH Australia. Woellner, R. (2013).Australian taxation law 2012. North Ryde [N.S.W.]: CCH Australia.