Comparison Of Nicolo Machiavellis The Prince And Sun Tzu

Nicolo Machiavelli’s The Prince and Sun Tzu’s The Art of War both both provide directions for leadership with similar goals. The Prince is primarily geared towards providing valuable information about how a ruler of many principalities may govern different populations and acquire new lands. The Art of War provides us with a schematic of the optimal path to victory. This book is instead directed towards generals of powerful militaries with only the goal of winning. Concepts such as Machiavelli’s view of destruction will be contrasted with Sun Tzu’s victory-oriented argument for taking whole and several of their other ideas will be compared. Although Machiavelli and Sun Tzu have different intended audiences, many of their ancient tactics can†¦show more content†¦Destruction will continue to be significantly inferior to the strategy laid out by Sun Tzu. This strategy of taking whole could clearly be applied to everyday life as well. A businessman wo uld likely prefer to acquire a competing company, persuade its valuable employees to stay, and utilize the entirety of its assets, especially information, rather than buy it out, only to dissolve it and gain nothing but one less competitor on the market. Sun Tzu and Machiavelli have similar views on preparation before battle. Both believe that appropriate preparation ultimately causes victory to lean in the favor of those with little reliance on circumstance. Machiavelli stated that â€Å"rulers maintain themselves better if they owe little to luck.† Leaders prepared for battle will not falter under the weight of pressure unlike opposition who rely on a specific circumstances for their strategy to be effective. Sun Tzu practically implies that the same exact tactic be used by generals of armies. He says, â€Å"Therefore, the victorious military is first victorious and after that does battle. The defeated military first does battle and after that seeks victory.† Sun Tzu’s statement seems to provide a more precise strategy which is clearly tailored more towards a military interested in winning battles rather than a ruler governing a principality. Sun Tzu’s directions are all about

About the Mormons Essay - 814 Words

About the Mormons The Church of Jesus Christ of Latter-day Saints (also called the Mormon church) was founded at Fayette, New York, on April 6, 1830, by Joseph Smith, Jr. Smith, the recipient of dreams and heavenly manifestations in the 1820s, dictated to scribes the translated text of a holy book he said had been engraved on gold plates by an American Indian historian about a.d. 400. The six-hundred-page Book of Mormon was published in the spring of 1830. The Latter-day Saints church, as it is more accurately called, was intended to be a restoration of the primitive church established by Jesus and his apostles. God was a personal being, Jesus his literal son, and at the head of the church†¦show more content†¦Within a few weeks, Brigham Young, leader of the Quorum of the Twelve Apostles, was sustained as the new prophet. Under his leadership preparations were made for removal of the church to the Great Basin in western America. Nauvoo was abandoned in 1846. A pioneer company of 148 persons reached the Salt Lake Valley in July 1847, where they made preparations for those to follow. About 2,000 wintered in the Salt Lake Valley in 1847-1848, and the remainder of some 16,000 exiles migrated to the Great Basin at a rate of about 3,000 per year. Meanwhile, the 30,000 or more converts in the eastern United States, Great Britain, and Scandinavia were arriving at a similar rate. By 1860 there were 40,000 Latter-day Saints in Utah; by 1900, more than 200,000. Some believers who chose not to follow Brigham Young founded the Reorganized Church of Jesus Christ of Latter Day Saints in 1860 in Amboy, Illinois, with Joseph Smith III as their president. Headquarters were later removed to Iowa and still later to Missouri, where a large auditorium and other facilities were built. There were approximately 220,000 members of the Reorganized Church in 1990. 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Accounting for Income Tax-Free-Samples for Students-Myassignment

Questions: 1.You are required to advise Tony on how to bring the gazebos and gazebo chairs to account for income tax purposes at 30 June 2017. 2.Discuss whether the spare parts constitute trading stock. How would your answer differ if the taxpayer only leased computers to others and used the spare parts to remedy defects in the leased computers? Answers: Tonys main source of income is from repair of gazebo as well as from sales of new manufactured gazebos. He therefore expects his income from the service rendered on repair and that from sales proceeds. He is expected to declare his income only after capturing all the relevant costs involved. Its therefore very important to analyse income against costs and expenses so as to ascertain whether Tonys income meets taxation threshold as per Australian Tax Office standards set in place. By look of things arithmetic analysis need to be done so as to give detailed break - down of revenue generation and respective costs associated as shown below; The Total Manufacturing Cost Per Gazebo is = Labour Cost = 70 Material Cost = 80 Factory Cost =100 Total Cost= 250 Manufactured Gazebos Chairs Total Cost On 30th June=10*250=$2500 Sold 6 chairs out of this 10 manufactured create sales revenue of=6*500=$3000 2015/2016 purchase was made of 5 second had Gazebos thus purchase value=5*$5=$25 this same value is what stands as the potential closing stock as at June 2016. chairs were purchased at cost =3*$10=$30 as at June 2017 Assuming all the 8 chairs were sold=$20*8=$160 Replacement cost of the 8 chairs=$15*8=$120 From the above analysis we need to come up with income statement after net cost set off so as to define Tonys taxable income. All the cost of sales items as well as their value qualifies for tax deductible policies since the revenue generated result from their costs. Cost Of Sales=Opening Stock+Purchases-Closing Stock Year 2016 COS For the 5 second hand gazebos=0+$25-$25=0 Year 2017 COS=$25(Opening Stock+$30(Purchases)-$35(Closing Stock )=$20 $35(Closing Stock Valuation )=1 chair from the 5 bought 2nd hand=1*$5=$5 =3 chairs bought at year end=3*$10=$30 Tonys Statement Of Income For The Year End June 2017 Sales revenue of the six chairs cold 6*500=$3000 Sales revenue for the four repaired gazebo =$78 Less Manufacturing cost of the 6 chairs sold=$250*6=$1500 Cost of sales of the repaired chairs =$20 Replacement Cost Of 8 Chairs=$15*8 =$120 Less Total Cost (=$1640) Net Profit before Tax $1438 From the income statement above we are now certain that Tonys business of selling the either newly manufactured or repaired Gazebos forms part of his source of income. These gazebos therefore forms part of Tonys trading stock since they are seen to be manufactured or acquired for the purpose of the selling. Sec 28 of the Income Tax Assessment Act requires an entity to account for trading stocks through stock taking so as to determine closing stock balances at hand as at start and close of the year. It is deemed that a trader taxable income is ascertained through stock valuation more so while accounting for cost of sales items. Tonys gazebos closing balances in year 2015/2016 were disclosed for tax purpose and on the face of it since there existed in opening balance the net effect on cost of sales was close to zero thus increasing the taxable income in that year Cernius(2016.Pg 79). However in year 2016/2017 we come across stocks i.e. opening, purchases and closing balances that are seen to reduce the taxable income as shown in the income statement. Inventory at hand is mostly as result of purchase made thus as at the time of making the purchase GST Evans(2011.Pg 150) was charge on this purchase thus always leaving the seller and buy with the task of accounting for this charge for tax purposes. Input tax results from purchases made while output result from sales made the two as per GST regulations should contra each other and thus allowing for tax refund or tax payable Spalding (2011.Pg 7). Trading stocks upon conversion make sales revenue thus a greater aspect of taxable income. In any case sales is made via trading in goods or services therefore the tax man concern on the trade stocks disclosure is important for GST purposes. After stock takes are done and comparison of previous closing balances is made the following happens to the income; if there is no change at all in stocks the taxable income is seen to be constant, however if business starts as when the year ends the need therefore to include the closing balance in one assessable income applies. When stock increases of course there exist assessable income for tax purpose whereas when it decreases an allowable deduction for tax purposes is ascertained Michalski (2009.Pg 25). By applying this rule on closing and opening balances we can conclude that Tonys assessable income is increased by $25 in year 2015/2016 since the closing balance is more than opening balance the same applies in 2016/2017 though the figure increases to $35. Obsolescence of inventory leads to loss of value to Tonys stock valuation thus by him valuing those trade stock items at 1$ in reality he will be incurring inventory loss basis or rather undervaluing the stocks thus can only be set off against the income made in that year before tax subjection thus treated as deductible allowable for tax purpose. Alternatively the valuation downwards is treated as deductible allowable for tax purposes Mullins (2004 Pg.10). Finally Tony need to register for GST so as to be claiming taxes he paid while purchasing the gazebos this should be used to set off output tax. Although this GST on purchases is claimable upon registration and upon purchase there exist instances where you pay for inventory you already had at hand before registration. 2.Trade stocks are anything held for the purpose of facilitating all the operations in business. The main course of business for this tax payer is servicing and selling computers therefore anything that contribute to this course whether tangible or intangible should be treated as trade stocks. Servicing of this computers cant be complete in absence of the spare parts thus classifying the spare parts as trade stocks Circler (2010.Pg 345) This spare parts since they are used to facilitate operations with economic reward expectation it qualifies to be a trade stock. Likewise since they stand on its own individual traits without any alteration for identifiable purposes they qualify to be trade stock Malady (2012.Pg.156) .Finally since the spare parts are disposable in nature upon transfer to customers after servicing it qualifies it to be trade stock. Despite the fact that the computers are leased , the tax payer is still seen to use the spare parts to service the items that had already generated reward, from this therefore the conclusion is that the spare parts are classified as trade stocks .This is so because they are used to render maintenance service. However the classification is only applicable if the spare parts period is that of less than a year or a year of which in our case an assumption of it being used for one year is applied. Spare parts are therefore classified depending on the time aspect whereby if its used to operate an asset for a duration less than a year then it worth classified as trade stock and vice versa. Likewise the classification is made on the purpose or sole use of the spare part whereby if its used for rendering any service like in our case maintenance or for production purpose. References Spalding, A.D., 2011. Mark-to-market and the widening gap between financial and tax accounting. Noguchi*, M., 2005. Interaction between tax and accounting practice: Accounting for stock-in-trade. Accounting, Business Financial History, 15(1), pp.1-34. Grin blatt, M. and Keloharju, M., 2004. Tax-loss trading and wash sales. Journal of Financial Economics, 71(1), pp.51-76. Evans, M., Peacock, and C., 2011. The GST Treatment of Financial Services in Australia. GST in Australia: Looking Forward from the First Decade, pp.133-160. Sharma, P. and Gupta, T.C., Role of GST in inventory management. Schenk, A., Thuronyi, V. and Cui, W., 2015. Value added tax. Cambridge University Press. Carlon, S., Tran, A. and Tran-Nam, B., 2013. How close are taxable income and accounting profit? An empirical study of large Australian companies. Cernius, G., Birskyte, L. and Balkevicius, A., 2016. Influence of Rules for Computing Corporate Income Tax on the Accuracy of Financial Statements of Lithuanian Companies. Scientific Annals of Economics and Business, 63(1), pp.65-81. Kirchler, E. and Wahl, I., 2010. Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance. Journal of Economic Psychology, 31(3), pp.331-346. Mullins, D.R. and Wallin, B.A., 2004. Tax and expenditure limitations: Introduction and overview. Public Budgeting Finance, 24(4), pp.2-15. Mulyadi, M.S., Soepriyanto, G. and Anwar, Y., 2012. IFRS adoption and taxation issue. International Journal of Arts and Commerce, 1(7), pp.159-165. Michalski, G., 2009. Inventory management optimization as part of operational risk management.

Interested Parties in Business

Stakeholders, also known as interested parties or concerned parties, are those groups of people, who may have an impact or be under the impact of the actions of one and the same organization. According to rather considerable techniques, company’s stakeholders can be divided into 2 significant categories: internal and external stakeholders. Advertising We will write a custom essay sample on Interested Parties in Business specifically for you for only $16.05 $11/page Learn More However, this classification is not the only one, and it is crucially important to analyze other possible divisions of stakeholders into the groups, which may be operated by the company. This analysis should help to comprehend the work of any organization and realize the role of each interested party within the chosen organization. There are five possible groups of interested parties, which will be analyzed right now. They are customers, suppliers, employees, owners, and man agers. Each of these groups has its own characteristics and own impact on the development of the company. Managers are considered to be one of the most influential group of stakeholders in any company. These concerned parties have an impact on both financial and non financial affairs of the company. Being able to effect the development of the company, managers can implement numerous strategies and other reliable techniques, which will provide managers with a chance to control any company’s action, improve company’s conditions, and make it competing. Owners take the second place in company’s organization according to the abilities to control the company and the actions of each its member. As a rule, owners have more impact on the financial affairs of the company, because one of the owners’ major duties is to provide the company with the necessary sources of capital. However, owners cannot make final decisions without proper consultation from managers†™ side. This is why managers’ duty to provide owners with consultations concerning possible investments, expenses, and other additional funds plays a very important role in the development of the company and its success. The next significant body of any company is its employees. The main point is that effectiveness of employees’ work has unbelievable impact on the effectiveness of the whole business. Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Usually, employees are regarded as the main asset of their company because they are responsible for providing proper environment at work: the more effective this environment is, the lower costs can be, and the high profit will be achieved. This is why even if employees’ duties are dependable on owners and managers’ orders, their work is still significant for general development of the company. Customers are also impo rtant figures in any company and have a certain impact on its work. The main role is closely connected with incomes and revenues of the company, because only customers can decide how effective the income stream of the company can be. If the company is provided with proper customers’ support, this company has all chances to achieve success in the chosen sphere of business. The last group of people that may effect company’s development and success is its suppliers. The company have more chances to achieve success in case of 24/7 job; however, such job is impossible if the goods are not supplied in time. This is why suppliers’ contribution to company’s work should be also considered as a key point. Only products of high quality may increase the popularity of the company; when customers know for sure that products are maintained in time are qualitative, they have no doubts to use the services and goods of this company. And these two extremely important point s are dependable on suppliers and their contributions to the company. This essay on Interested Parties in Business was written and submitted by user Scott Rhodes to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.