Residency in Australia Residency Laws

Residency in Australia Residency Laws Clemens and commissioner of taxation [2015] AATA 124 (6 March 2015) 1. Issue and decision consider in chosen case: Introduction: The whole case is about backpackers who were foreign nationals each of whom stayed in Australia for more than 183 days in the tax year to 30 June 2013. Maximillian Clemens (the applicant) from Germany, who entered Australia in 3 October 2012 under working holiday visa with Subclass 417. He described himself as a visitor or temporary resident and he was not willing to stay in Australia permanently (austlii.edu.au, 2017). Maximillian Clemens was lived with his parents for about two weeks before moving to the campus of Universitat Koblenz-Landau. After that Mr. Clemens transferred to Johannes Gutenberg Universitat Mainz where he lives, probably, in rental property. Maximillian Clemens dont have any assets in Australia, he stayed in 14 different hostel for some 45 days (from 3 October 2012 to 17 November 2012), which was locating at nearest area of New South Wales and Queensland, after that for period of 92 days applicant shared a bedroom with his friends (7 people) in Sydney (from 18 No vember 2012 to 18 February 2013), during that type of period the applicant worked in casual factory hand for Warringah Plastics Pty Ltd. From 19 February 2013 to 5 April 2013 the applicant was again lived in 12 different hostels which was located through out Australia, and on 6 April 2013 he arrived in Fiji for 8 days for island hopping trip. The applicant again entered in Australia on 14 April 2013. On 2 April 2013, an assessment form was stopped in the interest of the Applicant. On 22 July 2013, the Commissioner exhorted that he had finished a survey of the government form and presumed that the Applicant was not an occupant of Australia for the year finished 30 June 2013. On 26 July 2013 the Commissioner issued a Notice of Assessment evaluating the Applicant on his pay as a non-occupant. On 15 October 2013, Backpackers Buddy in the interest of the Applicant questioned the Notice of Assessment in light of the fact that he was an occupant of Australia for the year finished 30 June 2 013. On 14 February 2014, the Commissioner refused the protest. The Applicant now looks for an audit of that choice. The issues are: 1. The broad issue involved in this process is whether the applicant was a resident of Australia in the year ended 30 June 2013. 2. To get the permanent residency in Australia Clemens has to pass the following test: a. The ordinary concept test: The ordinary concept is the concept when person wants to stay permanently in Australia without any aim. In this whole case Mr. Clemens declared himself as a tourist and he wants journey in Australia on a working holiday visa, he had no any plan to reside Australia permanently. b. The Domicile test: The Domicile test is the test, when the persons parents are permanent resident of Australia and person have his own house where person can live their safely. Mr. Clemens has no any asset in Australia and his parents basically from Germany, so Mr. Clemens can not pass this test for permanent residency. c. The 183 day test: The 183 day test is the test when the person is permanent resident of Australia, when person reside in Australia for 183 days, in this case person reside in Australia for 186 days, therefore he declared himself as a resident of Australia as per 183 day test. d. The superannuation fund: The person is a member of certain superannuation fund. Maximillian Clemens was not a part of any kind of superannuation in Australia. Thats why he can not clear the superannuation test. So, in conclusion person will be a resident, if he or she permanently lived in Australia or have been in country more than half of the financial year, however person dont have any intention to live in Australia permanently. Clemens was a visitor, but he reside Australia more than 183 days. 2. The reasons for support the needs for proposed changes to the residency rules: The fundamental contrast in expense status is that non-inhabitants are not qualified for the tax-exempt edge, so salary is exhausted ideal from the principal dollar. For the 2012-13 year, there is no incremental assessment rate up to $80,000 wage yet a straight-up rate of 32.5%, albeit from that point the rates break even with Australian inhabitant rates. (Assess rates for 2011-12 were 29% up to $37,000, 30% to $80,000, from that point equivalent to occupant rates.) (Alan Lewis 2012). 3. Identify the relevant case with the topic: One of the case which is related to Clemens case is: 11 March 1515 Backpacker not resident of Australia under 183 day test Re Koustrup One of the person Danish origin who has spent total 287 days in Australia, when he came in this country during the financial year of 30 June 2013, which has been founded by Administrative appeals tribunal that he is not a resident of Australia during that financial year. This was one of three comparable cases heard together by the Tribunal. Since the reality designs in the three cases varied tangibly, the Tribunal gave isolate choices. The material standards and the choices for every situation were, be that as it may, the same. The choices were Re Koustrup, Re Jaczenko and Re Clemens. In every case, it was a commissioner, who battled that the applicant is not permanent resident of Australia. This was a result of the tax-exempt limit that applies to an inhabitant of Australia however which does not make a difference on account of an outside occupant. The presence of the tax-exempt edge with regards to an inhabitant offers ascend to a zero rate of expense applying to the main $18,200 of assessable wage. This is to be stood out from a rate of 32.5% which applies to the principal $18,200 of assessable wage, if the citizen is dealt with as an outside inhabitant. In Re Koustrup, the candidate entered Australia under a working occasion visa. She depicted herself as a guest or impermanent participant coming to Australia for the primary reason of having an occasion. She additionally assigned that her planned length of remain in Australia would be eight months. The candidate had no arrangements to live in Australia; she was a guest. While in Australia, the candidate stayed and worked for brief periods in different parts of Australia. After an aggregate remain of 287 days she came back to Denmark. 4. The facts and decision in chosen case: The facts and decisions in Clemens case are; the applicant or Clemens was a resident of Germany and he came to Australia on working holiday visa, he doesnt want to live in Australia permanently and he declared himself as a non resident of Australia. The decision in these case is relating to the question that, whether applicant is a resident of Australia or not: 1. Clemens intentions was not to live in Australia permanently. He just want to raise the fund for traveling through agriculture area. Subsequently, the expectation of the holidaymaker is a main consideration to get an assessable treatment as inhabitant in Australia. 2. The typical place of home (is a piece of the 183 day test) alludes to where the individual ordinarily or usually stays. 3. It is conceivable to have no typical place of house all. This would emerge in conditions where a man is moving about with no settled address which the individual would hold as his or her typical place of staying. This sort of individual is uncommon and has been alluded to as a supposed feathered creature of entry. 4. It is impractical to have at least two common spots of house a similar time. Where there are two contending spots of dwelling place should be evaluated, in view of all the accessible truths, as to which one seems to be regular. 5. It is, be that as it may, feasible for there to be two distinctive regular spots of habitation diverse circumstances. In this way, a man can have a typical place of home one area for a large portion of the assessment year and as a result of changed conditions that same individual can have an alternate common place of home the other portion of the year. 6. The holidaymakers are not part of superannuation fund, so they are not able to claim for superannuation fund. 7. While the Parliamentary goals are not generally important, it is significant that the different capabilities to the 183 day lead were sanctioned by Parliament all together that there might be no risk of regarding as inhabitants people who are absolutely guests: Illustrative Notes on Amendments contained in the Income Tax Assessment Bill 1930 to change the Income Tax Assessment Act 1922-29, page 11. Thus, foreigners or visitors on holidays or working in Australia who are more than 183 days in Australia, would not be permanent residents during their stay under this test, as their intention to stay in their home country and would not have an intention to stay in Australia permanently. PART B 1. Purpose of the bill: The four Bills in this bundle execute the Governments declaration on 27 September 2016 that working occasion creators (WHMs) would be saddled at a rate of 19 for each penny for money from this work up to $37,000, with common duty rates and limits applying from there on. Other components of the reported bundle incorporate expanding the expense on the Departing Australia Superannuation Payment to 95 for each penny, expanding the traveler development charge (PMC) by five dollars and decreasing the application charge for WHM visas by $50. Elements of the reported bundle that are excluded in the Bills and should be actualized through different changes are $10 million financing for Tourism Australia for an adolescent focused on promoting effort, changing visa conditions so that a business with premises in various locales can utilize a WHM for 12 months, with the WHM working up to six months in every area, and changing visa conditions so that the qualification age for a WHM visa is lifted from age 30 to age 35. The primary motivation behind the Working Holiday Makers Reform Bill 2016 is to build the agribusiness and tourism business in Australia (Koehler, 2013). This change helps the working holidaymakers to pay whats coming to them of expense. This change builds the income and the obtaining force of the Working Holiday Makers. The administration disentangle the control for the duty and streamline the visa direction by lessen the visa charges by 50$.This additionally increment the quantity of working holidaymakers every year. The primary motivation behind the changes is as per the following: 1. The Turnbull government needs to expand the quantity of Holidaymaker through the change in the bill. That expands the duty income of the administration from the holidaymakers (Malmberg and Miller, 2013). 2. The working holidaymakers are an extraordinary hotspot for the supply of the works in the horticulture part. The horticulture division produces 90% nourishment that expend in Australia. The farming part is an incredible donor towards the GDP of Australia. In this way, the need in supply of work amid the gathering season can diminish the efficiency in the farming area (Traversa, 2014). 3. The holidaymakers assist tourism industry with growing speedier. It is an incredible wellspring of their income. It likewise expands the income of the lodgings, inns, and eateries (Tricker, 2015). The holidaymakers are likewise work in the eateries and inns as a server or a room benefit at a low work charge than neighborhood residents. It helps the proprietor to expand their benefits. 4. The administration needs to record data about the working holidaymakers and their bosses. They take the data about their pay, work charge, motivating forces and so on. Along these lines, it is feasible for the legislature to decrease the misuse of the working holidaymakers. 2. WHMR bill 2016, in the context of Clemens and Commissioner of taxation As indicated by the WHMR charge 2016, Clemens is alien in Australia with the end goal of salary charge. The duty treatment for her ought to continue as per the accompanying tenets. While, Clemens gains under 37000 the duty rate will be 19%. While, Clemens profit surpasses $37000 yet under $80000 than the duty rate will be 32.5%. Once more, if the profit of Clemens surpass $80000 yet under $180000 the duty rate will be 37%. While the profit of Clemens more noteworthy than $180000 the duty rate will be 45%. As Clemens is not an occupant in Australia, in this manner the assessable salary of Clemens ought to regard as an outside occupant. The Clemens is not qualified for the home exception in the expense treatment (Dowling 2014). Accept that Clemens win $200000 in a budgetary year. Taxable income Tax rate Less than $80000 32.5 per cent Exceeds $80000 but does not over $180000 37 per cent Over $180000 45 per cent References: 1.http://www.austlii.edu.au/cgi-bin/sinodisp/au/cases/cth/AATA/2015/124.htmlstem=0synonyms=0query=clemens 2. Alan Lewis Accountant, August 29 2012 http://www.lewistaxation.com.au/tax/general-tax/resident-for-tax-purposes 3. The tax Institute http://www.taxinstitute.com.au/news/backpacker-not-resident-of-australia-under-183-day-test-re-koustrup 4. http://www.aph.gov.au/Parliamentary_Business/Bills_Legislation/bd/bd1617a/17bd030 5. http://www.mytaxresidency.com/australia/residency-test-2-the-domicile-test 6. Dowling, G. R. (2014). The curious case of corporate tax avoidance: Is it socially irresponsible?. Journal of Business Ethics, 124(1), 173-184 7. Koehler, M. (2013). An Examination of Foreign Corrupt Practices Act Issues. Richmond Journal  of Global Law Business, 12, 3. 8. Malmberg, C., Miller, A. B. (2013). Foreign Corrupt Practices Act. Am. Crim. L. Rev., 50, 1077

Role of Education

Undoubtedly, education plays a significant role in every aspect of people's lives. In other words, all through history, education and psychology have powerful methods for learning pieces of information. Also, these two efficient ways are vital for those who are eager to improve their behavior and knowledge. As a matter of fact, learning has been defined in several methods by a number of different theories. Theories of learning can help instructors to decide and select the suitable ways for their educational structure. Many scholars have commented on how behaviorism, cognitivism, and constructivism have influenced the research in the field of educational technology. Behaviorism is a psychological approach which describes all behavior in terms of learning. This theory focuses on behavior. In addition, in this approach, cognition like thoughts is totally ignored. Also, it is a theory of animal and human learning that only focuses on objectively observable behaviors and discounts mental activities. Without a doubt, this approach has a numerous ascendency, such as providing a number of practical applications and techniques to shape conduct. As far as I concerned, giving a prize to those whose behavior is appropriate is the best deed, and also it can cause others especially children to shape and enhance not only their behavior, but also their activities. However, besides all these positive features, it has some disadvantages, but two of which are more significant. For instance, based on this theory, learning can be defined as â€Å"the relatively permanent change in behavior brought about as a result of experience or practice.† Obviously, this approach has had a long lasting impact on language teaching, but it has some negative points. To illustrate, people can change their conduct when they are either exposure to new environment or get new information, even if they have previously established a different behavior through reinforcement. In addition, behaviorists claim, â€Å"Human has passive learners.†, but, psychologists are appose to this assertion. They believe human are active agnates, and they are able to think and determine. In my opinion, this theory is really useful and practical in elementary schools, because children in this grade cannot distinguish between right and wrong, so they need a person who monitor them. In other words, they need a leadership. On the other hand, behaviorism is not essential for higher grades, because these kind of people are active, and they already have learned and known what the best method is. Cognitivism, like behaviorism, emphasizes the role that environmental conditions play in facilitating learning. Cognitive psychologies tend to think of the brain as an active participating component in the learning process. . This theory focused on the inner mental activities of human beings to understand how people learn. In fact, behaviorists saw humans as programmed animals, but cognitivists viewed them as rational beings. The best feature in this theory is that cognitivism assists people who really wants to shape their behavior and tries to develop their conduct for the better. Due to the fact that, this approach focuses on brain's function, it is really beneficial and helpful. On the other hand, cognitive approach denies other factor which influences behavior, such as, genes and individual experiences. Owning to assuming all human conduct are equal, it is the biggest weakness that this theory has. I think that, this theory can be more practical than behaviorism. Due to the fact that, it is able to combine to other approaches can be effective and helpful method in all schools especially Iranian students. Also, because it does not focuses on just one thing and analyze human in other perspective, Iranian student are more successful when educational system applies this approach in schools. Therefore, according to all things that it was mentioned-above, cognitivism has abundant positive results in Iranian educational system. Constructivism considers the learning to be an active. Even though constructivism is considered to be a branch of cognitivism (both conceive of learning as a mental activity), it distinguishes itself from traditional cognitive theories in a number of ways. One of the superb factors in this approach can be pointed out is that students are active, and all of them participate in every activities, such as discussion and practicing. It is believed that group working is one the best effective ways to progress in every field. Also, this action is tough provoking, and it is kind of a challenge for students to try hard to achieve their goals. However, this way is only suitable for those who are genius, and they can analyze their problems individually. In other words, it can be practical for people who can deal with every problem without any assistance, so they are really successful with this approach. Furthermore, this method is not handy for students or other people whose knowledge are lees, and they are not in favor of group activities. Hence, they might fail at their courses or they may just imitate what others do, so they do not learn anything. In this case, constructivism has negative results. Consequently, constructive approach depends on people's characteristic. In my point of view, this approach is the best theory in contrast with other theories. Although it has some negative points, advantages outweigh disadvantages. However, constructivist approach is not appropriate for Iranian educational system. Unfortunately, Iranian are intrapersonal, and they prefer to do their activities individually. On the other hand, Iranian student are in favor of teacher-centered. Owning to focusing student-center in this way, our society disagrees with it. In addition, due to lack of capacity of some of Iranian student, this theory is not successful in our education. In short, it is not deniable that these three approaches are beneficial and try to help students improve their education and behavior. Obviously, each of these theories works for each student, and they have different ways and attitudes to how these theories accelerate learning. As it was above mentioned, all these three schools of thought has their own strengths and weaknesses, but I think constructivism is like a new invention in education. As far as I concerned, if I were a teacher, I would definitely choose the constructivism theory because it is crucial that students be more active in their lesson and become independent. Also, this way causes increase students' motivation to study well.

Dissociative Identity Disorder And Treatment Of Severe...

Karen Overhill first visits Doctor Richard Baer on January 11, 1989. She has faced a lifetime of sexual, physical, emotional, and mental abuse at the hands of those meant to protect and love her. Though she is initially visits Baer for treatment of severe depression, in the next four years it will become incredibly clear that Karen suffers from Dissociative Identity Disorder, or, more commonly known, Multiple Personality Disorder. The rest of her treatment becomes dedicated to uncovering the reasons her mind has constructed these personalities and reveal the truth hidden in the periods of time she’s lost. Karen suffers from Dissociative Identity Disorder, a mental illness characterized by â€Å" a disruption of identity characterized by two or more distinct personalities† â€Å" that alternate control of an individual’s behavior† (Bell, Jacobson, Zeligman, Fox, Hundley 151). These personalities are often adopted as a sort of coping mechanism to persistent , extreme trauma faced throughout childhood, sexual abuse being the most common. An individual with Dissociative Identity Disorder will often experience several â€Å"blackout† episodes where time escapes them and they lack any sort of remembrance of where they are or how they got there. This, as is the case for Karen, creates a cycles of panic where she has no clue as to why she’s in a department store buying a hat for her son when she intended to go grocery shopping (Baer 27), or to extremes such as not remembering having sex withShow MoreRelatedCommon Stressor Related Disorders ( Disorder )913 Words   |  4 PagesStressor-related disorders are expressed in many forms throughout different individuals. Common stressor-related disorders are one trauma and stressor-related disorder or anxiety disorder, obsessive-compulsive or related disorder, or dissociative disorder. 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The Emergence Of Spoken Language - 2220 Words

The emergence of Spoken Language â€Å"Language shapes the way we think, and determines what we can think about,† says Benjamin Lee Whorf. Indeed, the significance of language in most societies regardless of the language. Communication has become an essential part of people’s daily lives. However, have you ever asked yourself how the early hominids or our early ancestors were communicating? Did they even have a language? Scholars have tried to come up with different theories about how the first spoken language emerged. It is impossible to imagine a cultural occurrence that is more significant than the emergence of language. It is like ignoring the Age of Enlightenment, which is the period when cultural and social changes occurred emphasizing†¦show more content†¦The evidence conclusively implies that humans were created with the unique ability to employ speech for communication. An article written by Lemonick (1994:80-87) in Time magazine titled How man began states, â€Å"No single, essential difference separates human beings from other animals.† Most scientific scholars acknowledge that communication by speech is exclusively a human ability. Therefore, it is one of the ability that is often used as the unique, and most important, dividing line between humans and animals. In his book, Eve Spoke, Philip Lieberman (1998:5) claims, † Speech is so essential to our concept of intelligence that its possession is virtually equated with being human. Animals who talk are human, because what sets us apart from other animals is the gift of speech.† In The Cambridge Encyclopedia of Human Evolution, three editors Jones, Martin, and Pilbeam (1999:128) agree, â€Å"There are no non-human languages† and observed, â€Å"language is an adaptation unique to humans, and yet the nature of its uniqueness and its biological basis are notoriously difficult to define.† In his book, The Symbolic Species: The Co-Evolution of Language and the Brain, Terrance Deacon (1997:25) could not agree when he writes, â€Å"In this context, then, consider the case of human language. It is one of the most distinctive behavioral adaptations on the planet. Languages evolved in only one species, in only one way, without precedent, except in the most general

The Election of 1800 Essay - 1006 Words

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Top 5 Companies in Terms of Social Responsibility Free Essays

November 13, 2012 Top 5 Companies in Terms of Social Responsibility We live in a society that holds companies accountable for their actions in relation to the environment, the welfare of the less fortunate, and the investors that fund them. A company’s actions in terms of social responsibility are placed into three categories: profit responsibility, stakeholder responsibility, and societal responsibility. Profit responsibility refers to a company’s responsibility to maximize profits without using deceptive or unfair practices. We will write a custom essay sample on Top 5 Companies in Terms of Social Responsibility or any similar topic only for you Order Now Stakeholder responsibility is a company’s responsibility to consider the consequences of its actions on those that can be negatively affected by them. Societal responsibility refers to the duty a company has to preserve the environment and to the public in general. Using these guidelines, CR magazine compiled a list of the most socially responsible companies. The top five on this list are: 1. Bristol-Myers Squibb Co. 2. International Business Machines Corp 3. Intel Corp. 4. Microsoft Corporation 5. Johnson Controls Inc As a global â€Å"BioPharma† company, Bristol-Myers Squibb uses its resources to formulate medicines that help millions of people affected by various illnesses. They have devised a strategy that combines their resources in order to maximize profit while providing a value to consumers. â€Å"We focus on our customers’ needs, giving maximum priority to accelerating pipeline development, delivering sales growth and continuing to manage costs† (BMS). While making a profit, Bristol-Myers Squibb has continued to pursue its mission to provide access to healthcare through their patient assistance programs. These programs provide free or low cost medicines and services to those that have met financial hardship. In addition, they provide a diverse workforce that respects cultural and familial differences among its employees. As for the environment, Bristol-Myers Squib integrates â€Å"comprehensive energy management, pollution controls, and other practices to reduce environmental impacts† at their worldwide facilities. â€Å"Bristol-Myers Squibb delivers on its commitments: to our patients and customers, to our employees, to our global communities, to our shareholders and to our environment† (BMS). According to the New York Times, Bristol-Myers Squibb declared a self imposed ban on drug ads in 2005. He reasoning behind this ban was to give physicians time to understand new products before patients began asking for them (Saul). â€Å"We want to make sure that before we start mass media – television, radio and print branded advertising – that physicians have a level of comfort about the treatment and which patients are appropriate for it,† Brian Henry, a spokesman for Bristol-Myers, said (qtd. in Saul). International Business Machines Corp, also known as IBM, is a global technology company that prides itself on thinking outside of the box to â€Å"solve some of the world’s most complex problems† (IBM). In terms of corporate citizenship, IBM uses a comprehensive approach to focus on societal issues that include literacy, education, and community economic development. They utilize a global environmental management system to ensure they are protecting the environment at all of their worldwide facilities. Approximately 8% of their purchases are from diverse suppliers and they also have a commitment to maintaining employee diversity. â€Å"IBM believes that a company culture based on core values not only helps our business, but also defines the role that we can and should play in society† (IBM). CBS News published an article detailing IBM’s 2008 study on corporate social responsibility. This study showed that only 17 percent of companies ask customers for their social responsibility concerns. â€Å"IBM believes that by asking customers about their CSR concerns, companies can actually uncover new sales opportunities† (Holstein). One clear implication of the study for top management is this: it no longer suffices to have one office dedicated to CSR, handing out a few community grants. CSR needs to be built into the business units and into the business strategy† (Holstein). Intel prides itself at maintaining the highest standards through leadership, company gove rnance, contributions to health and environment issues, and within its commitment to being socially responsible. The company has created a code of conduct that focuses on improved worker conditions, economic development, and a cleaner environment for communities. Beyond their code of conduct, Intel has an innovative education program that provides girls worldwide with educational opportunities through technology access and community learning programs. They have also created their Teach Program to assist teachers in becoming effective educators. All of this is in line with their vision: â€Å"This decade we will create and extend computing technology to connect and enrich the lives of every person on earth† (Intel). According to Huffing Post writer, Ryan Scott, â€Å"Intel has decidedly immodest goals for its corporate community involvement† (Scott). In 2011 alone, Intel funded nine different projects to the tune of $125,000 in total to nine different projects. One of the recent programs is Intel’s work studying colony collapse disorder† (Scott). Microsoft Corporation claims global corporate citizenship through the company’s commitment to fulfill its public responsibilities by serving the needs of people in co mmunities worldwide. â€Å"As our company has grown, this commitment has extended far beyond our own products and services and has been amplified many times over through our network of partners, including governments, nonprofits and other organizations† (Microsoft). One of the ways in which Microsoft serves the community is through YouthSpark. YouthSpark is a hub that provides access to tools, programs, and resources to help children and teens imagine and reach their full potential. In addition, they strive to work responsibly through a diverse workforce that provides competitive compensation and extensive employee training in addition to benefits to domestic partners of employees. They also provide humanitarian response worldwide and aid in empowering nonprofit organizations to do the same. We provide powerful technologies and human support that make it possible to keep families and communities connected, and speed the arrival of much needed aid† (Microsoft). Beyond an initial response, Microsoft stays to help rebuild. â€Å"We extend our commitment beyond the immediate need, supporting rebuilding efforts for months and years afterward† (Microsoft). Microsoft’s statement seemed to ring true in a brief article published by th e Seattle Times. â€Å"Microsoft said it will donate $1. 25 million, a combination of cash and in-kind donations, to Haiti earthquake relief† (Chan). With this effort, they also encouraged employee participation by â€Å"matching annual donations up to $12,000 per worker and reaching out to local government and non-government agencies to offer help† (Chan). Johnson Controls provides an environment in which their employees understands and values each other’s similarities and differences. â€Å"We cultivate a culture where our people recognize it is the strength of personal relationships across businesses and functions that help us continually succeed† (Johnson Controls). The company also practices diversity in its selection of suppliers, increasing diverse suppliers from 300 to 420 in 2009. Johnson Controls also shares a spirit of giving through global community relations that support arts, education, health and social services, the environment, and leadership development. â€Å"In 2011, Johnson Controls donated more than $15. 4 million worldwide to nonprofit and community organizations in support of these causes† (Johnson Controls). According to WTMJ out of Milwaukee, Johnson Controls made a â€Å"historically large† donation to Milwaukee Public Schools in September 2012. The plan involves an investment in Pulaski High School’s automotive program† (WTMJ). While details of the dollar amount were not available, the donation itself is a testament to Johnson Controls support of education. To conclude, a company’s actions in terms of social responsibility are placed into three categories: profit responsibility, stakehold er responsibility, and societal responsibility. The top five are known as, Bristol-Myers Squibb Co. , International Business Machines Corp. , Intel Corp. , Microsoft Corporation and Johnson Controls Inc. From resources to formulate medicines that help millions of people affected by various illnesses, to inventing the new Microsoft Windows 8 system, each have become a huge part in society and in our lives and most likely continue to be part of our future. Works Cited BMS. â€Å"Bristol-Myers Squibb – A Global Biopharmaceutical Company. † Bristol-Myers Squibb – A Global Biopharmaceutical Company. N. p. , n. d. Web. 07 Nov. 2012. . Chan, Sharon. â€Å"Microsoft Donating $1. 25M to Haiti Earthquake Relief. † Seattle Times. N. p. , 15 Jan. 2010. Web. 10 Nov. 2012. . CR Magazine. â€Å"100 Best Corporate Citizens 2012. † Corporate Responsibility Magazine. N. p. , n. d. Web. 07 Nov. 2012. . Holstein, William J. â€Å"IBM’s Study on Corporate Social Responsibility: It’s a New World. † CBSNews. CBS Interactive, 18 Mar. 2008. Web. 10 Nov. 2012. . IBM. â€Å"IBM – United States. † IBM – United States. N. p. , n. d. Web. 07 Nov. 2012. . Intel. â€Å"Company Overview. † Intel. N. p. , n. d. Web. 07 Nov. 2012. . Johnson Controls. â€Å"ABOUT USOur Community Focus. † Our Community Focus. N. p. , n. d. Web. 7 Nov. 2012. . Microsoft. â€Å"Microsoft Corporate Citizenship. † Microsoft Corporate Citizenship. N. p. , n. d. Web. 07 Nov. 2012. . Saul, Stephanie. â€Å"A Self-Imposed Ban on Drug Ads. † New York Times. N. p. , 15 June 2005. Web. 10 Nov. 2012. . Scott, Ryan. â€Å"Intel: Making the World Better for Every Person on Earth, That’s All. † The Huffington Post. TheHuffingtonPost. com, 24 Aug. 2012. Web. 10 Nov. 2012. . WTMJ. â€Å"TODAY’S TMJ4. † Johnson Controls Set to Give ‘historic’ Donation to MPS -. N. p. , 26 Sept. 2012. Web. 10 Nov. 2012. . How to cite Top 5 Companies in Terms of Social Responsibility, Essay examples

Climate Change Economics

Question: Discuss about theClimate Change Economics. Answer: 1. Humans are responsible for the change in the climate and the influence of the human on the climate system is clear. The influences of the humans are identified in warming of the atmosphere and the ocean. The humans are also responsible for bringing changes in the global water cycle as well as reduction in snow and ice. The activities of the human beings results in the release of the greenhouse gases such as carbon dioxide, methane and nitrous oxide (Archer 2016). The evidence is that the continuous emission of the greenhouse gas that led to the further warming and changes in all components of the climate system. 2. The observed changes are the warming of the climate system, which resulted in the increase in the sea level, and the warming up of the atmosphere. 3. The scientist expects that the concentration of the carbon dioxide in the atmosphere is likely to increase in the future. This will be mainly due to the high dependency of the human beings on fossil fuels. The scientists also expected a global average warming of around 4.5à ¢Ã¢â‚¬â€Ã¢â‚¬ ¹C by the year 2100 (Keenan et al. 2013). 4. The changes in the climate will intensely affect the human societies as well as the natural environment. The impact of the climate change in both Australia and other parts of the world are much clear. The climatic changes will result in the increase in the temperatures as well as the harshness of heat waves. These will on turn result in the changes in the growth and distribution of the plants and animals. References Archer, D., 2016.The long thaw: how humans are changing the next 100,000 years of Earth's climate. Princeton University Press. Keenan, T.F., Hollinger, D.Y., Bohrer, G., Dragoni, D., Munger, J.W., Schmid, H.P. and Richardson, A.D., 2013. Increase in forest water-use efficiency as atmospheric carbon dioxide concentrations rise.Nature,499(7458), pp.324-327.