Our Goals For 2016 Are Focused On Increasing Shareholder...

â€Å"Shareholder value. Our goals for 2016 are primarily focused on increasing shareholder value.† As I watched many of my colleagues being escorted out of the building on a Wednesday morning in March 2016, my thoughts wandered back to those words spoken at our most recent employee forum from the previous month. Our CEO was on his annual tour of the country speaking to thousands of employees along the way. The message was a positive one. Success in 2015! Projects completed, money saved, and improved customer satisfaction. All of these accomplishments made possible by the innovative and hardworking staff working both behind the scenes and on the frontlines. Now, it was time for new challenges. The message was clear as our CEO†¦show more content†¦Surely if it was attached to a name, they wouldn’t have let my colleague go. If it was attached to a name, they would have remembered that he took a lower paying position with the company just over one year ago because management convinced him it was a more stable, longer-term position. They would have known that h e had finally saved enough and just bought his first home one month prior. They would have known that he takes care of his elderly mother. If it was attached to a name they would have known that he came to Canada to find a better life and was in the middle of a two-year application process to sponsor his wife to move to Canada. But they didn’t know. How could they know? He was one of tens of thousands of employees. By outsourcing some of the work to a firm from China, the company could potentially save millions of dollars in Operating Expenses. At the end of the day, really, management was making a calculated decision to place â€Å"shareholder value† over the value of their employees. This is a challenge with being a manager in the world of globalization. When making decisions, it’s tempting to not attach names, to not attach faces, and to get caught wearing blinders with your gaze solely focused on bottom line figures. To be fair, top level managers are primarily judged on their ability to improve profitability. If they can’t deliver financial success, they will most likely not be a top level manager for very long. Globalization is a viable

Quality Improvement in Nursing Essay - 1427 Words

Quality Improvement Project Answering the call light (also called call bell a handheld like that is attached to the patient room wall, above the headboard of the bed) in a timely manner by the nursing staff in hospital setting is necessary to prevent falls that can harm, prolonged stays, and unnecessarily increase the cost of healthcare. However, researches concerning call light uses as it relates to patient safety, patient-care management and patient satisfaction are limited (Meade et al. 2006). Patients and their families emphasize that nurses should monitor patients constantly and provide assistance and answer a call light in a timely manner (Yoder, 2011). Note that the falls may be caused by several factors such as†¦show more content†¦If there is a fall with injury, the manager has the ability to go back and check how long the call light was on prior to a fall. However, this information is not used to prevent and emphasize the relationship between the length of time a call light is on and the rate of fall. Most nurses and patient care technicians are not aware that the manager can back-track the call light and find out this information. To measure the rate of falls to the length of time a call light is answered, the nurse working on the project choose the histogram. This illustrates the length of time in the Y axis and the rate of falls in the X axis during the period of study (time frame). The histogram itself will include a control group, average answers, and delay answers to call light. This example was imported and modified from a previous study done comparing the numbers of call lights and nursing rounds by (Meade et al. 2006). A realistic goal of this study is to reduce the fall related to a delay in answering the call light to less than the standard national data base that can be found in National Database of Nursing Quality Indicators (NDNQI). The nurse will be able to compare the data obtained on the unit to similar hospital units by referencing (benchmarking) to the national data from NDNQI. There will be a follow up study and gradual modification of the plan in order to achieve the outcome. The team has to setShow MoreRelatedQuality Improvement in Nursing1925 Words   |  8 Pagesfalls. Policy changes are one of the many issues that a quality improvement nurse will address in her field. Nursing is a growing and evolving field that changes with new initiatives, government regulations, and technology. There is great demand in the field and new nurses are constantly called to meet the needs of patients. As the population of our country ages, the number of nurses needed to meet these demands will increase. The field of nursing does not just involve the direct care of patients. ARead MoreQuality Improvement In Nursing1039 Words   |  5 Pageshealthcare providers alone and thus it is imperative that healthcare organizations begin to seek out solutions at the system’s level (Geary, 2014). Therefore, it is essential for the advanced practice nurse (APN) to have the ability to execute quality improvement (QI) initiatives that promote patient safety while also ensuring that the initiatives are relevant and cost effective. The following discussion attempts to build the business care for pediatric early warning systems (PEWS) through reviewingRead MoreThe Quality Impro vement Nursing Process962 Words   |  4 PagesThe Quality Improvement nursing process that I have chosen to research is patient safety. I have chosen to focus specifically on the topic of catheter associated urinary tract infections (CAUTI’s) during hospitalization and their preventions. It is estimated that 15-25% of hospitalized patients receive a urinary catheter throughout their stay, whether or not they need it. A large 80% of all patients diagnosed with a urinary tract infection (UTI) can be attributed to a catheter (Bernard, HunterRead MoreXYZ Health Hospital and Nursing Shortage: Six Sigma Quality Improvement Plan1589 Words   |  6 PagesXYZ Health Hospital Nursing Shortage Six Sigma Quality Improvement Plan Executive Summary The organization examined in this report is XZY Health Hospital, a fictitious organization used as a scenario for Quality Improvement in a health care organization. This work in writing sets out the goals and objectives in Six Sigma Quality Improvement Plan. The Six Sigma plan contains specific methods for QI in the health care organization. These processes are introduced and include such as defining theRead MoreNurses As Leaders For Quality Improvement Initiatives1143 Words   |  5 PagesNurses as leaders in quality improvement initiatives In the evolving health care environment, a guiding policy and personnel planning is required with respect to the numbers, types and mix of professionals. To overcome the challenges of the existing health care system and practice environment, â€Å"nurses need to be well educated, team oriented, adaptable and able to apply competencies relevant to leadership† (The Future of Nursing: Leading Change, Advancing Health, 2011, p. 270). Health care systemRead MoreThe Importance Of Quality Assurance And Performance Improvement1558 Words   |  7 PagesEvidence-Based Quality Improvement The purpose of this paper is to discuss programs that are implemented to improve the care of the elderly population, especially in nursing homes. Throughout the paper, the general changes that the older adults go through their life will be discussed. Overview of five articles that are related to the elements of Quality Assurance and Performance Improvement (QAPI) will be given. Furthermore, this paper will examine physical and emotional changes that elderly goRead MoreHow to Prevent Accidents in Nursing Homes864 Words   |  3 PagesBridgewater Nursing Home is a small 43 bed facility that focuses on an entire spectrum of care from physical, clinical, emotional and spiritual (Nursing Home Ratings, 2014.). Each resident of Bridgewater Nursing Home receive nursing care around the clock with some services including respite care, short-term care, long-term care and hospice support etc. (Nursing Home Rating, 2014). Moreover, the mission at Bridgewater Nursing Home and Rehabilitation Cent er medical staff is to show comfort to the residentsRead MoreIs Medical Errors A Medical Error? Essay1700 Words   |  7 Pagesthree leading causes of death within the United States, therefore it is time to work on addressing this problem (Daniel, 2016). Theory in nursing provide the â€Å"basis of understanding the reality of nursing; it enables the nurse to understand why an event happens† (McEwen Wills, 2014, p. 413). In part two, we described how the middle-range nursing theory of nursing intellectual capital could be applied to medical errors and potentially help to prevent them from occurring in the future; even with theRead MoreNursing Sensitive Indicators : Nursing Index1155 Words   |  5 Pages Nursing Sensitive Indicators Merridee Dobbeck Western Governors University Running head: NURSING SENSITIVE INDICATORS 1 NURSING SENSITIVE INDICATORS 6 Nursing Sensitive Indicators Although nursing - sensitive indicators have been  evolving  since their formal introduction around  20 years  ago,  quality has been part of the art of nursing since  Florence Nightingale. Nightingale started the first quality improvement when she monitored environmental conditions that affected the care of theRead MorePriority Quality Improvement Of A High Performing Health Care System1442 Words   |  6 PagesPriority Quality Improvement Need Identified The advancement of a high-performing health care system that accomplishes improved access, enhanced quality, and more effectiveness, for the susceptible, vulnerable, the uninsured, minority, children, and elderly adult, remain vital (Commonwealth Fund, 2016). The expectations to meet this standard has been adopted by hospitals as they are in continuous review of modalities to provide safe, effective, and efficient care for their community. Consequently

Extra Sensory Perception Essay Example For Students

Extra Sensory Perception Essay Have you ever had the feeling that youve been in an establishment beforeyouve actually gone inside? Did you ever feel like youve known thatsomething was about to happen before there were any signs that it was about tooccur? If youre not a skeptic about the powers of the mind, then there mightjust be an explanation for your seemingly coincidental premonitions. Its aphenomenon called extra sensory perception, better known as ESP. The textbookdefinition of this classification of parapsychology is sensinganything beyond the normal.(www.paranormalatoz. com) Most scientists do notbelieve that this phenomenon exists. Nevertheless, controversial evidence can beused to sway the incredulous. By viewing and researching evidence of ESP and/orhaving a personal experience, the truth lies within the eye of the beholder. Theman who said it best was C. G. Jung during a lecture given to the Society forPsychical Research in 1919. He quotes, I shall not commit the fashionablestupidity of regarding everything I cannot explain as a fraud. (http://moebius. psy)ESP includes telepathy, precognition or premonition, and clairvoyance orremote viewing.(www.paranormalatoz.com) Telepathy is the directresponse to another individuals thoughts. (Schmeidler,805) Premonition is adirect response to a future event.(Schmeidler,805) Clairvoyance is the directresponse to a future event.(Schmeidler,805) These types of ESP and other formsof parapsychology were not even studied until 1882.(Schmeidler,806) In 1882, theSociety for Psychical Research was established in London , England by aextraordinary group of Cambridge scholars. Its purpose was to examine allegedlyparanormal phenomena in a scientific and unbiased way. It was the first societyof its kind in the world. (http://moebius.psy) This society is still in fulloperation today, 117 years later. The actual term extra sensory perceptionwasnt used until the early 1930s. During this time an American scientist,Joseph Banks Rhine first began his ground breaking experiments testing ESPsvalidity.(Encarta) His research was conducted at the Parapsychology Laboratoryof North Carolinas, Duke University.(Encarta) Rhines most well-knownexperiment involved a deck of twenty-five cards. On the cards, written in heavyblack ink, each card had a different design on them. The designs included astar, a cross, a square, or wavy lines.(Encarta) The concealed deck oftwenty-five cards was shuffled. One random card was drawn from the deck at atime and the test subject was asked to identify the hidden marking on theflip-side of the card. If the test subject correctly identified five out oftwenty five cards correctly, it was considered pure chance.(Encarta) Rhine andhis associates concluded that if the individual named six out of ten of thecards correctly, then indeed the test subject possessed extra sensoryperception.(Encarta) From his experimentally proved evidence, it can easily beseen which stand Rhine took on the controversial existence of ESP. However, notall scientists had acknowledged the authenticity of his trials and thelegitimacy of this branch of pseudo-science called parapsychology. Certainscientists do not believe in the reality of extrasensory perception due to theirlack of faith in the experiments that test its existence. These scientistsclaim that the ESP experiments are hard to if not impossible to repeat.(Encarta)In researching, scientists also observed that test results differ according tothe subjects attitude. Individuals that had biased opinions of the ESPtesting did not score nearly as high as those who were open-minded toward theexperiment. (Schmeidler 805) Psychologists analyzing the testing methodsconcluded that the subjects who doubted the credibility of extrasensoryperception were consciously trying to succeed in the testing, but could havebeen unconsciously wanting to fail.(Schmeidler 805) This is an example of whatscientists call the file drawer effect. This is better explained bystating that the results that the experimenter likes are published, butother results stay buried in the files. This makes it hard to know ifinformation given is accurate or falsely misinterpreted. .ua94cc8709d73fcd00edb25bf87c8e8d7 , .ua94cc8709d73fcd00edb25bf87c8e8d7 .postImageUrl , .ua94cc8709d73fcd00edb25bf87c8e8d7 .centered-text-area { min-height: 80px; position: relative; } .ua94cc8709d73fcd00edb25bf87c8e8d7 , .ua94cc8709d73fcd00edb25bf87c8e8d7:hover , .ua94cc8709d73fcd00edb25bf87c8e8d7:visited , .ua94cc8709d73fcd00edb25bf87c8e8d7:active { border:0!important; } .ua94cc8709d73fcd00edb25bf87c8e8d7 .clearfix:after { content: ""; display: table; clear: both; } .ua94cc8709d73fcd00edb25bf87c8e8d7 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ua94cc8709d73fcd00edb25bf87c8e8d7:active , .ua94cc8709d73fcd00edb25bf87c8e8d7:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ua94cc8709d73fcd00edb25bf87c8e8d7 .centered-text-area { width: 100%; position: relative ; } .ua94cc8709d73fcd00edb25bf87c8e8d7 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ua94cc8709d73fcd00edb25bf87c8e8d7 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ua94cc8709d73fcd00edb25bf87c8e8d7 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ua94cc8709d73fcd00edb25bf87c8e8d7:hover .ctaButton { background-color: #34495E!important; } .ua94cc8709d73fcd00edb25bf87c8e8d7 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ua94cc8709d73fcd00edb25bf87c8e8d7 .ua94cc8709d73fcd00edb25bf87c8e8d7-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ua94cc8709d73fcd00edb25bf87c8e8d7:after { content: ""; display: block; clear: both; } READ: Antigone And Creon (2406 words) Essay(Schmeidler 806) Thismain recognition of possible false data is why the majority of conventionalscientists disregard the findings made in the field of parapsychology. Thediscoveries are labeled unscientific or at best inconclusive. However, even ifthe most solid evidence is found to conclude that ESP does in fact exist, therewill always be the skeptical scientist who will feel that the entire basis onwhich parapsychology is grounded is nothing but a fraud. Perfect examples ofthis ignorance are psychologists, Samuel Moss and Donald C. Butler. Bothpsychologists are set in denying the existence of ESP despite seeminglywell-founded evidence. Their mutual view is that the widespread belief in extrasensory perception can be, attributed to cultural and psychologicalfactors.(Rubenstein,46) For example, Christian theology supports thepresence of spiritual phenomena. (Rubenstein,46) According to Moss and Butlerchildren might also be prone to believing in ESP because of fairy tales andtelevision shows featuring heroes that possess supernatural powers. This wouldbe an acceptable explanation for ESP fraudulence , except for the blatantlynoticeable fact that children arent normally found setting up their ownfortune telling businesses claiming to predict the future. The adult populationmakes up the majority of people who publicly profess their telepathic orpremonition abilities. However, overall Moss and Butler believe that the,power to predict and control without undue effort is alluring thatwishful thinking becomes hardened beliefs. Which undoubtedly explainsthose among us that have proceeded from their childhoods still believing thatthe powers of their favorite super human idols are in fact real. Not allscientists conform to one set method of reasoning. One of these psychologists,K. Ramakrishna Rao has fought back against the negative remarks made bypsychologists who do not accept the existence of ESP. Rao argues thatindifferently to what other scientists believe, that experimental design ofsuccessful experiments in parapsychology are just as good as any in thebehavioral sciences.(Rubnstein, 58) Parapsychologists, even tried to convinceconventional scientists that ESP is in fact a sixth sense with support fromquantum physics.(Encarta) Why should the same experimental methods be used totest two completely different areas of study? It doesnt make sense. This wasRaos point exactly, that it was unjust to compare two uncommon things andjudge between the two on which is correct. The main complaint of theconventional scientists, was that the parapsychology experiments lacked a keyfactor in scientific discovery methods. This factor being repetition. Rao alsoargued that experiments involving extrasensory perception were indeed repeatedto a certain extent.(Rubnstein, 58) However, the scientists based their argumentover parapsychology on inadequate testing procedures alone. The rebuttal to thatargument was exactly what Rao had believed in all along. Simply thatthe scientific method, as currently understood, is too restrictive aformulation for exploring the unknown.(Encarta) Since the early, groundbreaking experiments of Joseph Banks Rhine, the parapsychology world has come along way. Announcing his retirement in 1965, Joseph Banks Rhine transferred allof research to an organization called the Foundation for Research on the Natureof Man. (Encarta) Since that, parapsychology has become better established inuniversities across the nation. Educational institutes are beginning to offermore credit courses based upon the field of parapsychology. (Encarta)Encouraging the further exploration of the field involving extrasensoryperception, grants are presented to various organizations such as theParapsychological Association and the American Association for the Advancementof Science. Though most conventional scientists continue to discreditextrasensory perception, there is some evidence that almost everyone has atleast some faint ESP ability. How else could something as seemingly coincidentalas mothers intuition be explained? History tells us stories ofESP as well. For example, what about the enlightenment of a 12 year old girl,Jean DArc, who saved the nation of France because of her foretelling visions?The fact is that, there is evidence out there. Getting individuals to believe inits substantiality is another battle. Despite this, soon enough, throughcontinuous research and testing of parapsychology, the evidence that currentlyexists will be proven valid and these inquiries and many others concerning theunknown will be answered. .ub42c3e69a907a8f3c2c752ba2553c95e , .ub42c3e69a907a8f3c2c752ba2553c95e .postImageUrl , .ub42c3e69a907a8f3c2c752ba2553c95e .centered-text-area { min-height: 80px; position: relative; } .ub42c3e69a907a8f3c2c752ba2553c95e , .ub42c3e69a907a8f3c2c752ba2553c95e:hover , .ub42c3e69a907a8f3c2c752ba2553c95e:visited , .ub42c3e69a907a8f3c2c752ba2553c95e:active { border:0!important; } .ub42c3e69a907a8f3c2c752ba2553c95e .clearfix:after { content: ""; display: table; clear: both; } .ub42c3e69a907a8f3c2c752ba2553c95e { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub42c3e69a907a8f3c2c752ba2553c95e:active , .ub42c3e69a907a8f3c2c752ba2553c95e:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub42c3e69a907a8f3c2c752ba2553c95e .centered-text-area { width: 100%; position: relative ; } .ub42c3e69a907a8f3c2c752ba2553c95e .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub42c3e69a907a8f3c2c752ba2553c95e .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub42c3e69a907a8f3c2c752ba2553c95e .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub42c3e69a907a8f3c2c752ba2553c95e:hover .ctaButton { background-color: #34495E!important; } .ub42c3e69a907a8f3c2c752ba2553c95e .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub42c3e69a907a8f3c2c752ba2553c95e .ub42c3e69a907a8f3c2c752ba2553c95e-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub42c3e69a907a8f3c2c752ba2553c95e:after { content: ""; display: block; clear: both; } READ: Trifles Essay The real question is, can anyone predict when?BibliographyMicrosoft Encarta 1997 Encyclopedia. Physical Research. Ó1993-1996Microsoft Corporation. Rubnstein, Joseph and Slife, Brent D. Has ScienceDiscredited ESP?. Taking Sides: Clashing Views on ControversialPsychological Issues. 3rd edition. The Dushkin Publishing Group, Inc. SluiceDock, Guilford, CT. 1984. pp.46-59 Schmeidler, Gertrude. ExtrasensoryPerception. The Encyclopedia Americana. International Edition. GrolierIncorporated. Danbury, CT. 1997. Vol.10. pp.805 806 http://moebius.psy.ed.ac.uk/~spr/www.paranormalatoz.com/esp.htmlPsychology

Preventive Business Relations Contractual †Myassignmenthelp.Com

Question: Discuss About The Preventive Business Relations Contractual? Answer: Introducation The issue in this problem deals with the deductibility of those expenditures, which occur at the end of business in general. The section answers to the query regarding the allowance of the taxpayer to receive deductions in the legal expenditures that are incurred after the termination of a business, in agreement with section 8-1 of the Income Tax Assessment Act 1997[1]. Section 8-1 of the Income Tax Assessment Act 1997[2] Taxation Income ID 2003/210 Placer Pacific Management Pty Ltd v. FC of T95 ATC 4459; (1995) 31 ATR 253 AGC (Advances) Ltd v. Federal Commissioner of Taxation(1975) The Taxation Income ID 2003/210, has the imperative decisions included in it, which deals with the deductions entitlements regarding the legal expenditures which occurs at the termination of any kind of business activities, which are stated under section 8-1 of the Income Tax Assessment Act 1997[3]. According to the taxation ruling, defined under the concerned section, the taxpayers should be entitled to receive allowable deductions in the legal expenses, which they incur at the end of their business activities, because the expenses are occurring after the termination of the business activities[4]. In the concerned case study, the taxpayer taken to be Waterside Pty Ltd operated a shipbuilding business in Brisbane, which they decided to stop shortly before the Christmas. The reason behind their cessation of their business activities is the onset of a recessionary situation. The new company, Waterside Investment Private Limited was formed shortly after the disposal of the previous assets. The new company compensated the workers for settlement after the parent company winded up. The case of the Placer Pacific Management Pty Ltd v. FC of T95 ATC 4459; (1995) 31 ATR 253, shows that the taxpayer involved in this case was a conveyor belt produces, who decided to sell the business to another party. The contract being of selling a portion, the company still handled the repairing activities, which originated from the system set up before the company was sold to another party[5]. The Federal Court referred to the verdict that was passed in the case of AGC (Advances) Ltd v. Federal Commissioner of Taxation(1975), to consider the allowable deductions for legal expenditures and then the court passed the verdict collectively. In this scenario, the expenses, which occurred in the last part of the year, were not considered to be included in the issue of the deductibility entitlement[6]. In the present case, the claim for compensation was in the outgoing form after the wind up of the parent business. Therefore, as suggested under the subsection 8-1 of the ITAA 1997, the company, Waterside Investment Private Limited, should be eligible to claim the deductions for the compensations, which were done to settle the payments of the winded up company[7]. Conclusion: The legal expenditures, as seen in this scenario, shall be taken to be eligible to deductions as the expenditures were incurred for settling the claims for the cessation of the business of the parent company. References Alstadster, Annette, and Martin Jacob. "The effect of awareness and incentives on tax evasion." (2013). Anderson, Colin, and Catherine Brown. "Mind the Insolvency gap: Lessons to be learned from audit expectations gap theory."Insolvency Law Journal22.4 (2014): 178-191. ato.gov.au, 'Home Page' (Ato.gov.au, 2017) https://www.ato.gov.au/ accessed 13 September 2017 Braithwaite, Valerie, ed.Taxing democracy: Understanding tax avoidance and evasion. Routledge, 2017. Brown, Christine, and Kevin Davis. "Taxes, tenders and the design of Australian off?market share repurchases."Accounting Finance52.s1 (2012): 109-135. Figot, Bryce. "Self-managed super: Deductible personal contributions: A critical trap!."Professional Planner72 (2015): 32. Jorgensen, Ron. "Division 7A structuring: The contortionist revisited."Tax Specialist20.3 (2017): 118. King, Margot. "Offshore hubs: Developments in multinational corporate tax anti-avoidance."Australian Resources and Energy Law Journal35.2 (2016): 142. Law.ato.gov.au, 'ATO ID 2003/1027 - Whether A Foreign Government Can Be Characterised As A 'Company' Where It Owns An Australian Resident Company That Carries On Commercia [1] ato.gov.au, 'Home Page' (Ato.gov.au, 2017) https://www.ato.gov.au/ accessed 13 September 2017 [2] ato.gov.au, 'Home Page' (Ato.gov.au, 2017) https://www.ato.gov.au/ accessed 13 September 2017 [3] Law.ato.gov.au, 'ATO ID 2003/1027 - Whether A Foreign Government Can Be Characterised As A 'Company' Where It Owns An Australian Resident Company That Carries On Commercial Activities In Australia' (Law.ato.gov.au, 2017) https://law.ato.gov.au/atolaw/view.htm?docid=AID/AID20031027/00001 accessed 13 September 2017 [4] Lignier, Philip, and Chris Evans. "The rise and rise of tax compliance costs for the small business sector in Australia." (2012). [5] Somers, Renuka, and Ashleigh Eynaud. "A matter of trusts: The ATO's proposed treatment of unpaid present entitlements: Part 2."Taxation in Australia50.3 (2015): 147. [6] King, Margot. "Offshore hubs: Developments in multinational corporate tax anti-avoidance."Australian Resources and Energy Law Journal35.2 (2016): 142. [7] Brown, Christine, and Kevin Davis. "Taxes, tenders and the design of Australian off?market share repurchases."Accounting Finance52.s1 (2012): 109-135.