Cyber-Terrorism Essay - 981 Words

Cyber-Terrorism Cyber-Terrorism is a reality in the modern age of rapid technological advancement. As fast as new technology is established, people find ways to hack and corrupt it. Many times there is malicious intent behind such actions. These acts can include everything from computer viruses to contraband network servers to pirated IP addresses and credit account fraud. All of the stories we hear and those annoying emails that warn of a multitude of viruses can lull us into complacency when none of them come to fruition. In all honesty if you have a top-level virus-scanning program such as Norton, or McAfee your machine will be safe from most of the little viruses that you will come across. There is a propensity to copy†¦show more content†¦Such a virus could go undetected for hours, days or months as it worked its way throughout a particular system and then strike at a pre-selected time. For the entire computer operated portions of American society this is a threat, this extends from mass transit to police and bank records and correctional facilities. Massive destruction both physical and theoretic could easily occur and quite frankly September 11th could be seen as precursor to the uniform and grave situation systematic mainframe crashes would cause. This would be a case of international espionage and would be a drastic move from the normal programs the tech security groups deal with on a daily basis. This type of attack could slide under existing defense and not be identified until it was too late thus rendering the attempts to defend helpless. A comparison would be the 9/11 attacks and how they were almost indefensible because of the suicide bomber mentality of the attackers. Similarly, the new age Cyber-Terrorists would not want the viruses to be detected and have no desire to impress their peers as is the case with their traditional counterparts. Since this is a new type of cyber warfare, there is no consensus on how to deal with theses issues. In a story reported by PC Mag, the FBI has contacted many of the individuals who they have identified as suspected hackers across America as well as a handful of thoseShow MoreRelatedCyber Terrorism1716 Words   |  7 PagesBank of America was the victim of a cyber terrorism attack; although no definitive evidence is available to substantiate that claim.   Cyber terror attacks pose a threat against the national security of the United States. In order to fully comprehend the threat that cyber terrorism poses, it is essential to understand the background, the effects, the reality of the threat and the future of cyber terrorism. This assessment examines the reality of the cyber terrorism threat, and also questions its validityRead MoreCyber Terror And Cyber Terrorism1843 Words   |  8 PagesCyber terrorism has brought and created a big threat to the society especially to the developed worlds. The threat has become so severe that it has captured the attention of the media, securit y system and the information industry. Cyber terrorists attack their target electronically and needless to say that it endangers life it is also a national security threat. Since most of the infrastructure in the western worlds are computerized and networked, the threat is real and poses a great risk. Just likeRead MoreCyber Security And Terrorism : Terrorism1521 Words   |  7 Pages9:30am-10:45am October 4, 2016 Cyber Security Terrorism In the 21st century, humans continue to advance technology at an incredibly fast rate, which also indicates we become more dependent of the technology. Keep in mind, with more technology being available, new threats emergeï » ¿Ã¯ » ¿Ã¯ » ¿Ã¯ » ¿ constantly in the cyber-world. Everyday society seems to be integrating digitally more and more, meaning the US s infrastructure may be susceptible to attacks. Little is known about America s Cyber Security defenses, if anyRead MoreEssay on Cyber Terrorism1167 Words   |  5 PagesCyber Terrorism Thus far we have scratched the surface of the ever-perplexing problem of terrorism. As it has evolved those in the position of countering it have also gained some valuable experience. Even with this knowledge it is very difficult, bordering on impossible to prevent terrorist acts from occurring. In the recent past there has been an extra element added to this confusing and dangerous equation, the Internet and other computer capabilities. Cyber-terrorism is a realistic possibilityRead MoreIntroduction to Cyber Terrorism2287 Words   |  9 PagesIntroduction to Cyber Terrorism: Cyber Terrorism is an attack executed by Cyber Terrorists via information systems to significantly interfere with the political, social or economic functioning of a groups or organizations of a nation or induces physical violence and creates panic. We define hackers as individuals who wish to access, modify data, files and resources without having the necessary authorization to do so, and/or wish to block services to authorized users. Cyber Terrorists are individualsRead MoreCyber-War and Cyber-Terrorism Defined2092 Words   |  8 PagesCyber-War and Cyber-Terrorism Defined In order to properly answer the question posed we must first define what cyber-war and cyber-terrorism are. The Oxford Dictionaries defines cyber-war as â€Å"The use of computer technology to disrupt the activities of a state or organization, especially the deliberate attacking of communication systems by another state or organization:† Although there is no dictionary definition of cyber-terrorism, The Center for Strategic and International Studies (CSIS) has definedRead MoreThe Issue Of Counter Cyber Terrorism1923 Words   |  8 PagesInternational jurisprudence regarding the â€Å"use of force † in matters pertaining to cyber-terrorism and the exercise of permissible of counter-cyber terrorism measures remains predominately unsettled â€Å"as†¦ current international law does not specifically address cyber warfare. † With respect, this legal brief draws upon the arguments put forth by Schmitt for the purpose of arguing that states shall only engage in co unter cyber terrorism measures such as surveillance in accordance with the principles of â€Å"jus adRead MoreModern Terrorism and Cyber Terrorism Essay example1688 Words   |  7 Pages Terrorism is â€Å"the use of violence against people or property to force changes in societies or governments, strikes fear in the hearts of people everywhere.† Terrorism is something that has been going on for many centuries now. It is nothing new to the history of our world. During earlier times, and even now terrorism was started by individual people, groups of people, and political classes. Terrorism does not always happen the exact same way every time. Modern terrorism has started in the 1960’sRead MoreCyber- Terrorism and Information Warfare2164 Words   |  9 PagesThe availability of cheap cyber weapons has made cyber-terrorism a growing threat to the stability of Americas critical infrastructures and society in general. Needless to say that cyber terrorism is a major issue for American policymakers and IT professionals. The growing threat to commercial and government entities has prompted organizations to develop effective strategies and methods to protect their resources and assets from the threat of attackers. Such strategies and methods include butRead MoreTraditional and Cyber Terrorism Essay552 Words   |  3 PagesBasically traditional terrorism and cyber terrorism have same aims, and share same values like disorganization of state government, causing huge economic and political damage and loss, destabilization that will provoke change of government. But there is still difference in some aspects. In contrast with traditional terrorist who uses bombs or other weapons for achieving his or her goals, cyber terrorist uses modern informational technologies for the same purpose. First of all these are computer

Ancient China And The Last Pharaoh Of Egypt Cleopatra

Even though Tang Empress of China Wu Zetian, and the last Pharaoh of Egypt Cleopatra, both infamous female leaders of diverse cultures and time periods, their life and leadership consisted of both different and similar approaches to gaining, and later, ruling their empire. Similarly, both women renowned for their feminine appeal, which Empress Wu used to aid her rise to power. Cleopatra, well-known for her beauty and lustful behaviors, likewise used her womanly charm for political survival. Few other cultures contend with ancient China and Egypt during the reign of the two notorious female leaders, Empress Wu and Cleopatra. Tang Empress of China, Wu Zetian did not always have that title, she started at the bottom of political power and worked her way to power by any means. Wu Zetian was born in 624 in Shanxi Province, her father meritorious chancellor of the Tang Dynasty. Wu Shihuo, Zetian father ensured that she receives a good education and know the proper skills. At 14, she has selected to Emperor Taizong’s Cai Ren was like a concubine, this was her first step into becoming Empress. Even though, Zetian was a Cai Ren she still adoration to the Prince Li Zhi. Once the current emperor died, Zetian carted off to the Ganye Temple to become a nun, it seemed that her plight was over. However, the prince adoration was still there and recalled Zetian back after becoming emperor himself. Now back in the palace, Zetian had a plan to get to power. Zetian had the two sons and aShow MoreRelatedFemale1542 Words   |  7 Pageshistory often times better than the men. Some female rulers we know from history s uch as Hatshepsut who ruled over Egypt long before Cleopatra, Queen Victoria of Great Brittan, Queen Elizabeth II queen of England today and the list could go on and on. However, the two female rulers that we are going compare are Wu Zetian of china who was born in 624 A.D. and Pharaoh Cleopatra of Egypt who was born 69B.C. both was rulers of their time until their deaths. These two female rulers came from very differentRead MoreComparison Of Chinese Empress Wu Zetian And Cleopatra1772 Words   |  8 Pages Anthropology 1105 MW3 Research Paper October 14 2017 Compare and contrast of Ancient Female Rulers (china and egypl) In this paper I’m going to compare and contrast two ancient female rulers. My comparative analysis will examine both powerful rulers Chinese Empress Wu Zetian and Egyptian Pharaoh Cleopatra. They both ruled in many different ways, but what I found both interesting in the comparison, is that they both were unable to attainRead MoreStolen Egyptian Artifacts1836 Words   |  8 Pagesnight. Unfortunately those were not the first artifacts to be taken out of Egypt; they only add to the growing number. Egypt has been almost begging for foreign museums to return the artifacts like the Rosetta Stone, the key to deciphering hieroglyphics, since foreign museums began to showcase them. Many of the artifacts being found in the 19th to early 20th century by archaeologists and were sold to museums before Egypt even knew what happened. The Egyptian government and people alike want theseRead MoreArt History7818 Words   |  32 Pagesstarted around same time #61607; Alls started independently #61607; Mesopotamia Ââ€" present day Iraq • Earliest Cradle • Around 4,000BC #61607; Egypt • Around 3,000BC #61607; Southern India • Around 3,000BC #61607; China • Around 2,800BC • Composed of two separated and distinct cradles of civilization • Chapter 2 Ââ€" Egyptian Art o Egypt Ââ€" Latin named coined by Romans o Around 2,800-2,200BC o Originally divided into tow separated kingdoms #61607; Upper kingdom #61607; Lower kingdom Read MoreBirthstones9275 Words   |  38 PagesGarnets are commonly found as small pebbles in streams, where the igneous and metamorphic rocks that contain them have weathered away. They’re found in many places around the world, including North and South America, Australia, India, Asia and Spain. Ancient warriors believed that garnets brought victory. The Crusaders used them as protection against wounds and accidents during their journeys. In contrast, Asiatic warriors believed that glowing garnets, used as bullets, inflicted more severe wounds. InRead MoreEssay A Historical Biography of Alexander the Great4466 Words   |  18 Pagesfinest army of the age. These inheritances paved the way for Alexanders success. Alexanders family life was, at the least, dysfunctional. His father, Philip and his mother, Olympias were not a happy couple. When Philip left Olympias to marry Cleopatra, the family was split and embittered. Some think that Olympia even had a role in Philips murder. Alexander clearly owed some of his characteristics to both his parents. Like his father, he was a shrewd and practical politician. But, he also wasRead MoreA Picatrix Miscellany52019 Words   |  209 Pagesimpose a logical order on the illogicality of the book. Book I In the preface, after some autobiographical material, the author gives his reason for writing the work, which is to shed light on the nature of magic, a secret closely guarded by the ancient philosophers. He adds a summary of the contents of his four books (pp.1-3). This is replaced, in some manuscripts, by a detailed list of contents, arranged by chapter, of which a translation will be found on pp. lxxvi-lxxviii of the present volume

General Mills Motivational Profile Free Essays

General Mills has been making food products for 150 years and is the 6th largest food producer in the world. Consumers recognize General Mills as the makers of Gold Medal flour, Cheerios cereal, and Betty Crocker cake mixes. But General Mills also produces Progresso soups and even the organic lines, Muir Glen and Cascadian Farms. We will write a custom essay sample on General Mills Motivational Profile or any similar topic only for you Order Now Internationally, General Mills provides other products to 130 countries. Employees recognize General Mills as a positive place to work because of the company’s commitment to a strong ethic of service, achievement, and integrity. General Mills encourages its employees to volunteer and gives five percent of every pre-tax dollar to charitable organizations. While taking care of communities, General Mills also takes care of its employees with benefits ranging from corporate childcare to a generous vacation package and flexible hours. Because employees feel valued and inspired, General Mills enjoys a very low rate of employee turnover. For more than 100 years, General Mills has been dedicated to enriching people’s lives. General Mills stands by its commitment to championship brands, championship people, championship innovation, and championship performance. The company develops superior products designed to make consumers’ lives â€Å"easier, healthier, and more fun,† (General Mills, Values, n. d. ) General Mills endorses a philosophy of community action, corporate social responsibility, and integrity. Since 2000, the company has donated five percent of its pre-tax profits to charitable organizations. In 2009, General Mills gave more than $90. million dollars to support education, food banks, and overseas development. For example, through General Mill’s ‘African Women and Children’s Hunger Project, experts share food growing technologies with villagers in Africa. 15,000 villagers now have access to grain processing equipment and 20,000 villagers have improved access to water for crop irrigation. General Mills’ culture of philanthropy extends to its employees. Over 82% of the company’s volunteers report volunteering to their organization of choice or one supported by General Mills. Additionally, General Mills encourages charitable contributions by matching employees’ donations, dollar for dollar, to nonprofit groups. They have given millions of dollars to support education, food banks, and the arts. In 2009, Forbes magazine ranked General Mills as the 4th most respected company in the United States and the 11th most respected company in the world. General Mills uses innovative strategies worldwide to reduce its environmental footprint, starting with its product packaging. The paperboard used for General Mills’ cereal is made from 100 % recycled paper, and has been for decades. The company is working toward reducing energy use by 15% and greenhouse emissions by 20% in the next year. General Mills has also set tough goals for creating healthier food products. Almost every product line is undergoing research and redevelopment to produce products that include more whole grains and less salt and sugar. General Mills believes in conducting business with integrity. The code of conduct report outlines the company’s belief in maintaining the highest standards of quality in relationships, products, and conduct. The report states that the company will treat people fairly, keep its promises, and maintain the trust of consumers and investors. General Mills requires employee adherence to careful management of finances and assets, compliance with all local, national, and international laws, and the avoidance of conflicts of interest. General Mills has 30,000 employees worldwide and is the 6th largest food company in the world. With operations in over thirty countries, General Mills values a diverse workforce and has a strict no-discrimination policy. The company seeks talented, bright employees from many backgrounds. Additionally, General Mills places value on creating community partnerships throughout the world. Through respectful communication and an appreciation for different customs and cultural practices, the company has forged positive business and community relationships worldwide. General Mills is publicly held and includes a board, stockholders, and managers. The Chief Executive Officer and Chairman of the Board, Kendall J. Powell joined the company in 1979 as a marketing assistant. Over the years, he took on increasingly responsible positions and is an example of the company’s commitment to developing its employees. Additional employees come from a variety of backgrounds, including marketing, health and nutrition, finance, production, research, and communications. General Mills ranked 155 on the Fortune 500 list of the best companies to work for and holds position 90 on Fortunes 1000 best companies to work for in 2010. This is up nine positions from 2009. The average annual pay in the most common professional job is approx $46,200. Not only is General Mills recognized by respected financial reporting businesses such as Fortune, but is highly regarded as a great place to work by its employees. One fact that supports the idea that General Mills is a great place to work is the company is named on Fortunes â€Å"Top Company: Low Turnover† list that includes companies with a 3% voluntary leave during the past 12-month period. With such a low turnover rate, the first question that comes to mind is â€Å"What makes this company so great? † One important factor may be that the company has several attractive family-friendly benefits. Recently the infant-care center at headquarters was expanded by 43 percent, and the company subsidizes 25 percent of infant care costs. This fact alone would certainly make this company an attractive choice to many family oriented workers. General Mills employs approximately 17,000 workers in the United States. General Mills reports that â€Å"employees who lead healthy, fulfilling lives are more likely to make a strong contribution in the work place. † There are a multitude of factors that support this believe and contribute to the low turnover rate recognized and reported in Fortune. Some of the supporting factors include: generous vacation time, paid holiday, and summer hour benefits. For example, from Memorial Day to Labor Day, headquarter employees are offered an option to work longer days Monday through Thursday and work a half day on Friday. Flexible work schedules and telecommuting when business conditions allow are available. The company also offers paid leave for new fathers and parents who are adopting children. General Mills has received many corporate recognition awards. A few notable recognitions include: Fortune’s â€Å"America’s Most Admired Companies† and â€Å"100 Best Companies to Work for. † General Mills has also received recognition by Working Mother magazine as â€Å"Best Companies for Woman of Color,† Business Week â€Å"America’s Top Givers† and Business Ethics â€Å"100 Best Corporate Citizens. † Another important note is General Mill’s commitment to diversity may also play a major role in retaining employees for a longer period. General Mills published that they see diversity as a strategy rather than a policy. The company believes that his strategy gives them a global advantage as well as a competitive advantage when drafting and marketing products. Their commitment to this strategy is supported by the fact that they aggressively seek minority suppliers to provide the services that make their products possible. As part of this focus, they set minority business entrepreneur purchasing goals. They also develop relationships with national minority organizations and build employee support and development. With this in mind, I think it is clear that this company strives to stay focused on people. They understand reinforcing values that are important to people through happy employees, good brands, innovation and performance, will result in long term commitments from their employees and long term profits from their customers. On May 16, 2007, before the Joint Economic Committee, Scott A. Weisberg, Vice President, Compensation, Benefits, and Staffing for General Mills Incorporated stated, â€Å"we strive to be a â€Å"cradle-to-grave† employer, which means we hire many of our employees at the entry level and hope they spend their entire career with General Mills. We believe this continuity translates into performance and a competitive advantage in the marketplace. Our benefits package reflects this core philosophy – our benefits are imbued with incentives to encourage people to stay. Our defined benefit pension program is one of our principal vehicles to reinforce employee retention. † This is the philosophy that drives General Mills motivational strategies, which have resulted in an employee retention rate doubled that of their competitors. Their recruiting approach is to attract top candidates with the intention of keeping them for their entire working tenure to draw on their expertise as they evolve into mentors (Ziegler, 2009). General Mills acknowledges the success of the company is strongly connected to their employees. For these reasons, General Mills is one of the top companies to work for. When employees leave, especially long time employees, a significant loss of knowledge and experience leaves with them. The cost to search for and train new people is substantial. According to Kelly Baker, vice president of Corporate Diversity for General Mills, â€Å"to attract and retain and keep those people very, very focused and productive we need to offer a place where they want to be (WCCO, 2008). † General Mills achieves this by offering some of the most comprehensive benefit and incentive programs in the country. According to one employee, it was the benefits and incentives that attracted them to the company and has definitely keep them there (WCCO, 2008). Another employee commented about being more productive because of the on-site conveniences and concierge service (WCCO, 2008). The benefits and incentives offered by General Mills create a workplace that motivates employees intrinsically and extrinsically. These benefits and incentives are designed to help employees achieve a balance between work and home life. The motivational techniques applied by General Mills gives the company the ability to create a flexible, inclusive, and challenging workplace, which in turn drives productivity and innovation. If General Mills has one area in which they can improve, it would be how long employees have to wait for promotions. Low voluntary turnover is a double edged sword. The benefit of retaining employees is the knowledge base, work experience, reduced recruiting and training costs. The consequence is promotions are harder to come by because employees stay in the workforce longer. The risk to General Mills, they may see more voluntary turnover as younger workers decide to move on to companies in which the chance for promotion is more attainable. One approach General Mills could take is asking employees if there is a particular area of the company they are interested in learning. For example, a person in human resources may be interested in learning about strategic planning. The human resources employee is matched to a mentor in the strategic planning department and begins training. Now the human resources employee has the opportunity to promote in either department. As General Mills continues to grow and expand internationally, their strong vision of community partnerships and service will help them adapt to economic and cultural changes. General Mills will continue to provide high quality foods to consumers while fostering a work environment that elicits high performance from every employee. References General Mills Corporate Website (2010) Careers. Why work at General Mills. A great place to work. Retrieved May 4, 2010, from http://www.generalmills.com/corporate/careers/basic_benefits.aspx General Mills (n.d.) General Mills Social Responsibility. Retrieved May 7, 2010 from http://www.generalmills.com/corporate/commitment/2010_CSR.pdf WCCO. (2008, May 29). Go inside 1 of the best places to work. Retrieved from http://wcco.com/business/best.work.places.2.736220.html Weisberg, S. (2007, May 16). Testimony to the joint economic committee. The economic impact of elder care. The employer perspective. Retrieved from http://jec.senate.gov/archive/Hearings/05.16.07%20Elder%20Care/Testimony%20-%20Weisberg.pdf Ziegler, S. (2009, May 21). General Mills is a place employees come to say. Star Tribune. Retrieved from http://www.startribune.com/business/44610022.html How to cite General Mills Motivational Profile, Papers

Residential Property Market Performance †Free Samples to Students

Question: Discuss about the Residential Property Market Performance. Answer: Introduction: In the present case, Jenny is recruited as an accountant in Hong Kong. She received an offer from her manager to give business consultancy regarding business entity to several past residents of Hong Kong now residing in Australia. On 25th April 2016, she took entry in Australian frontiers, her first priority was to reside there for 3 months, and in this specified time period she will reside in several motels. After 3 months, her manager said her to stay there for additional nine months. By considering this aspect, she took an administrative apartment on rent nearby she worked. In these nine months, her family visited two times. In this given case, the main concern arises in the light of taxation that if or if not Jenny is an Australian resident or not under the provisions provided by ITAA 1936 and 1997. The ATO that is Australian Taxation Office has issued guidance via online and tools to assist an individual in identifying if or if not they are tax residents of Australia, inclusive of those situations when the individuals have arrived, or are leaving Australia. Usually while determining if or if not an individual is a resident of Australia for the purpose of taxes, there is need to consider the individuals situations and facts in view of statutory tests and general law (Braithwaite, 2017). For instance, an individual who makes the expenditure of more than half of the tax year they will be considered as an resident regarding computation of Australian tax. In order to determine if or if not an individual is a resident of Australia for tax purposes (for instance, due to complex situations) must take a recommendation from their tax advisor or must contact to Australian Taxation Office. An individual is considered as will be said to be an Australia resident for tax purposes if the person lives in Australia, in accordance with the subsection 6(1) of the Income Tax Assessment Act 1936 (Burkhauser, Hahn and Wilkins, 2015). The common concept of residency takes into effect an individuals total circumstances in the specified income year, inclusive of: Intention of the persons existence in Australia The extent of a persons employment or family ties in Australia An individuals assets area and maintenance Living arrangements and social associations of an individual Under Taxation Ruling 98/17, Australian Commissioner of Taxation analysis states that usual meaning of resides lies within the meaning provided in subsection 6(1) of the Income Tax Assessment Act 1936 (Warren and et.al, 2017). In case an individuals does not meet the criteria of the common law tests, still, he/she would be considered as a tax resident of Australia if one or than three statutory tests are satisfied under subsection 6(1) of the Income Tax Assessment Act 1936. An individuals home is in Australia (unless and until their permanent domicile place is outside of Australia) (Higgins, 2017). An individual is living in Australia for more than half year in assessment year (unless and until their permanent domicile place is outside of Australia and their purpose is not to take up abode in Australia) An individual is (or is the partner or child is under the age of 16) a paying member of a superannuation fund regarding commonwealth government officers. It can also be achievable for the individual to satisfy the requirement of a specified category of a temporary resident of Australia (Kirsch, 2014). Temporary residents usually have a visa that enables them to enter in Australia for a limited time period (for instance, an international organizations employee whose transfer is done in a brand of Australia for 3 years) and are subjected to explicit consequences related to income tax capital gain and superannuation. Specified provisions applicability in the present case Jenny prior working as an accountant in Hong Kong was transferred to Australia for the purpose of providing business consultancy to several past residents of Hong Kong now residing in Australia. On 25thApril 2016, she arrived in Australia and resided there for twelve months and from time to time her family visited there twice. According to the provisions of law in order to be an Australian tax resident, an individual must meet these criteria: The person is enclosed under usual connotation of resident provided in subsection 6(1) of the ITAA 1936. The person must have a perpetual residence in Australia. The person has resided constantly or in discontinuity for more than half year of income in Australian territorial frontiers The person must be a member of the scheme of superannuation By taking this given situation into account, during Financial Year 2015-16, Jenny did not meet the criteria of the provided statutory tests. She resided there for the tenure of 65 days (4 (April) + 31 (May) + 30 (June) in the specified financial year that will be less than half a year. Moreover, she neither met these three criteria that are no permanent resident in Australia, not enclosed under usual meaning of resident provided in subsection 6(1) of the ICAA 1936 and nor a member of the scheme of superannuation. Thus, she is not considered as an Australian tax resident in the FY 2015-16, however in the financial year 2016-17. However, she resided in the Australian political boundaries for more than half of the FY, so he is eligible to have title of tax resident in 2016-17. Although; in case the tax commissioner of income gives the judgment that permanent residence of Jenny outside of Australia then she will be considered as a non-tax resident. Common law criteria have not been satisfied by Jenny as the main circumstances are not met by her. As per statutory test in the Financial Year 2015-16, Jenny will not be considered as a tax resident of Australia, but she is said to be a tax resident in Financial Year 2016-17 as she has satisfied the statutory tests required to be tax resident, that is she resided in Australia for more than half financial year. However, if the Income Tax Commissioner believed that Jenny has a permanent resident outside of Australia than by his judgment he can keep Jenny out of Bracket of Tax Residency. The case addressed a well-known personality who was paid a lump sum amount of $400,000 for joining the new television network. The addressed person accepted to work with the new network with a monthly remuneration of $100,000 along with the lump sum payment. It is to be determined that whether this two income will form a part of Assessable income as per the tax provisions provided by the Australian Standards. The major problem which arises in the determination of assessable income as per ATP (Australian taxation provisions), is the classification of activities that can be categorized under assessable income. Thus the provisions that can be applied to this case are the provision of ordinary income [Section 6 (5)] of ITAA97. This also includes any other part of capital receipts given under the right to Income. Thus, as per the above-mentioned provisions, assesable income includes all the taxable income; the income under ordinary concept is also included in the same. Although the provision does not provide any description of income under the ordinary concept, however, it is considered to be the income which is earned by people that can be normally recognized as assessable income by the concept of common laws income. In a famous case in this regard- FCT v Woit, it was found that a payment received by a person for signing a contract for not playing football for any other team other than in whi ch the person was currently playing, was not considered as an assessable income. However, as per Woites case, the payment will be considered under capital, if the purpose is to provide the right to earn income (Woellner and et.al. 2011). Ultimately, it seems that the payment was an incentive made to the taxpayer for entering into an agreement. Thus it makes the payment as an ordinary income provided for the purpose of rendering service in exchange of $400000. As per Section 6(5), it is the ordinary income since it is made to them for performing some service and by the agreement, no significant rights were being provided by the taxpayer. Moreover, according to section 15(2) [ITAA 1997], the taxpayers taxable income includes all gratitude, benefit, grants and compensation which is received by them in association with their employment or any services provided by them but it excludes ordinary income. The income which is not to be considered under the assessable income includes the following: Hobby earnings inheritance gifts Prizes and awards received by the taxpayer that are not directly or indirectly related to business (Shields North-Samardzic, 2015). unless the taxpayer operates a business of betting or gambling, the wins form that betting and gambling cannot be included in assessable income. GST (goods and services tax) collected by the taxpayer. Borrowed money Case and their associated laws relevant to the above situation An incentive scheme was purposely initiated by Westpac for their employees for carrying out research and study regarding the operations they conducted in the organization. The research was to be paid by the company after finishing their respective course. Improvement of the qualified expertise staff was the main aim of the scheme (Tran-Nam, 2016). The verdict of the case in this act was that this income would be considered as assessable income under ITAA 1936, Section 26(e) and under the Section 15(2) (Faccio Xu, 2015). The justification of the court in this regard was that this income was not a part of their personal gift and also not ordinary income; moreover, this scheme was designed by the company for improving performance and efficiency of the workers. Hence, this was to be considered as an income from their employment. The salary of $100,000 paid to the taxpayer is clearly to be considered as their assessable income since it can easily be categorized as ordinary income; also there exists an obvious nexus between the receipts and services. However; the receipt of AUD400000 is not clarified; thus when compared to the case of White and Jarrold v Boustead [1]and the Brent vs FCT[2], then it will be considered as ordinary income as the payment can be directly associated with provision of services. As per section 15(2), it will be reliable to not consider the amount of $400,000, as ordinary income and there are an adequate amount of facts of the same. Thus, the payment of $400,000 received by the taxpayer will be considered as statutory income in accordance the above-mentioned section, because they comprise benefits given in regards to services. A recommendation is provided Under Smith v FCT (1987) 19 ATR 274 that the conduct of nexus test will make it easier to meet terms according to section 15(2), as against those mentioned in Section 6(5). The assumption that the payment is an incentive for employment agreement will disclose it as arising out of future services. Income of the taxpayer Assessable Income Section to be considered Justification in this regard $100,000 received as Annual remuneration Yes ITAA 1997, 6-5(1) By the application of provisions which are cited above the annual salary of $100,000 is clearly to be considered assessable as it is simply the ordinary income. $400,000 for joining the new television network Yes Section 15(2) The earnings of $400,000 is statutory income as they comprise benefits given in exchange for services. Conclusion According to Australia taxation provisions, both the income receipts of individual will be considered as assessable income. References Braithwaite, V. ed., (2017).Taxing democracy: Understanding tax avoidance and evasion. Routledge. Burkhauser, R.V., Hahn, M.H. Wilkins, R., (2015). Measuring top incomes using tax record data: A cautionary tale from Australia.The Journal of Economic Inequality,13(2), pp.181-205. Coleman, C. et.al. (2017). Principles of Taxation law. Thomson Reuters. Faccio, M. Xu, J., (2015). Taxes and capital structure. Journal of Financial and Quantitative Analysis, 50(3), pp.277-300. Higgins, D.M., (2017). Residential property market performance and extreme risk measures.Pacific Rim Property Research Journal,23(1), pp.1-13. Kirsch, M.S., (2014). Revisiting the Tax treatment of citizens abroad: reconciling principle and pracctice.Fla. Tax Rev.,16, p.117. Shields, J. North-Samardzic, A., (2015). 10 Employee benefits. Managing Employee Performance Reward: Concepts, Practices, Strategies, p.218. Tran-Nam, B., (2016). Tax Reform and Tax Simplification: Conceptual and Measurement Issues Warren, C.M., Warren, C.M., Elliott, P., Elliott, P., Staines, J. Staines, J., (2017). The impacts of historic districts on residential property land values in Australia.International Journal of Housing Markets and Analysis,10(1), pp.66-80. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. Pinto, D., (2011).Australian Taxation Law Select: legislation and commentary. CCH Australia.