Tuesday, December 24, 2019

Symptoms And Treatment Of Thyroid Disease - 1399 Words

What is natural is that most adults feel exhausted, completely out of energy. But what is not natural is gaining 5lbs per week and this is the first indication of hypothyroidism. There is 20 million people have a type of thyroid disease. From those 20 million people up to 60% are unaware that they carry some sort of thyroid disease. Women are five times more likely to carry a thyroid problems than men. Thyroid is often overlooked and considered to be some kind of disorder instead of what it really is a disease, then it starts to developed in children. Because one of their parents carries the gene without them knowing the effects of the child. There are numerous amounts of disease or disorders that may be developed due to the thyroid†¦show more content†¦When thyroid hormone levels drop too low, the hypothalamus secretes TSH Releasing Hormone (TRH), which alerts the pituitary to produce thyroid stimulating hormone (TSH). The thyroid responds to this chain of events by producing more hormones† (Sargis, Robert M., 2016, para. 3). The two main hormones that the thyroid produces and releases are tri-iodothyronine, T3, and thyroxine, T4. According to the Endocrine Web, â€Å"A thyroid that is functioning normally produces approximately 80% T4 and about 20% T3, though T3 is the stronger of the pair† (Sargis, Robert M., 2016, para. 6). Also, thyroid produces calcitonin, which helps control blood calcium level. There are many disorders and diseases that are linked with the thyroid. Having too much or too little of the thyroid hormone is known as hyperthyroidism and hypothyroidism, abnormal thyroid growth, nod ules or lumps within the thyroid gland, and thyroid cancer. One of the most common thyroid diseases out there is Hashimoto’s thyroiditis, or better known as hypothyroidism. This sort of disease affects both genders and all ages, but it is highly more common in women and women over the age of 60. Hypothyroidism is the condition of not being able to produce enough thyroid hormones, it is an inactive thyroid. The whole purpose of the thyroid hormone is to regulate the metabolism, and people with this condition tend to have a very slow metabolism or digestion. The cause of

Sunday, December 15, 2019

Important Wealth Tax Cases Law for Ca Final Dt Nov 2011 Free Essays

Wealth Tax FOR NOV 2011 EXAM 2011 – TMI – 203374 – PUNJAB AND HARYANA HIGH COURT Rajiv Kumar. Versus Commissioner of Wealth Tax. Urban land – Agricultural land – the matter is covered against the assessee by order of this Court dated 8. We will write a custom essay sample on Important Wealth Tax Cases Law for Ca Final Dt Nov 2011 or any similar topic only for you Order Now 9. 2003 in W. T. A. No. 1 of 2003 in Jagraj Singh Mann v. CWT, Patiala another – Decided against the assessee †¦. †¦.. 04. 1993 for charging the wealth tax? iii) Whether the order is sustainable by not appreciating that as per Article 246 r. w. List-1 of 7th Scheduled Item No. 6 the tax on the capital value of agricultural lands can not be levied by the Parliament and hence the interpretation rendered is unconstitutional? † Learned counsel for the assessee fairly states that the matter is covered against the assessee by order of this Court dated 8. 9. 2003 in W. T. A. No. 1 of 2003 in Jagraj Singh Mann v. CWT, Patiala another. Accordingly, these appeals are dismissed. A photocopy of this order be placed on the file of each connected case. 2011 – TMI – 203338 – PUNJAB AND HARYANA HIGH COURT Commissioner of Wealth Tax. Versus S/Shri Kulbir Singh Rajinder Singh. Assets u/c 2(ea)- The appeal of the Revenue by ignoring that under the provisions of section 2(ea) of the Wealth-tax Act the urban land is included in the definition of ‘assets’ w. e. f. 01. 04. 1993 and on merits the value of such urban land was taxable – The Assessing Officer included the agricultural†¦. †¦.. with the judgment of the Full Bench of this Court. 5. On merits, view has already been taken in favour of the revenue by order passed today in W. T. A. No. 31 of 2010 Tara Singh v. Commissioner of Wealth Tax etc. 6. In view of judgment of Full Bench of this Court in M/s Varindera Construction Co. Baghapurana, we are of the view that the impugned order of the Tribunal cannot be sustained and the same is set aside. The matter is remanded to the Tribunal for fresh decision on merits. It is made clear that if the assessee is aggrieved by this order, they will be at liberty to approach this Court. The appeal is disposed of. 2011 – TMI – 203319 – PUNJAB AND HARYANA HIGH COURT Smt. Surinder Kaur. Versus The Commissioner of Wealth Tax another. Assets u/s 2(ea)- Agricultural Land of which agricultural operation were being carried out – Hence, the matter is covered against the assessee by order of this Court dated 8. . 2003 in Jagraj Singh Mann v. CWT, Patiala another – Accordingly, these appeals are dismissed†¦. †¦.. stantial question of law:- â€Å"i) Whether in the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in law in holding that the Section 2(ea) of the Wealth Tax Act would include the Agricultura l Land of the Appellant of which agricultural operation were being carried out? † Learned counsel for the assessee fairly states that the matter is covered against the assessee by order of this Court dated 8. 9. 2003 in W. T. A. No. 1 of 2003 in Jagraj Singh Mann v. CWT, Patiala another. Accordingly, these appeals are dismissed. A photocopy of this order be placed on the file of each connected case. 2011 – TMI – 203253 – PUNJAB AND HARYANA HIGH COURT Commissioner of Wealth Tax. Versus S/Shri Kulbir Singh Rajinder Singh. Assets u/s 2(ea)- The Assessing Officer included the agricultural land falling under the definition of ‘Urban land’ and ‘asset’ under Section 2(ea) for assessment under the Act – CIT(A) deleted the addition – ITAT refused to entertain the appeal on the ground that amount is small – Held that: – the†¦. †¦.. ith the judgment of the Full Bench of this Court. 5. On merits, view has already been taken in favour of the revenue by order passed today in W. T. A. No. 31 of 2010 Tara Singh v. Commissioner of Wealth Tax etc. 6. In view of judgment of Full Bench of this Court in M/s Varindera Construction Co. Baghapurana, we are of the view that the impugn ed order of the Tribunal cannot be sustained and the same is set aside. The matter is remanded to the Tribunal for fresh decision on merits. It is made clear that if the assessee is aggrieved by this order, they will be at liberty to approach this Court. The appeal is disposed of. 2011 – TMI – 203386 – DELHI HIGH COURT Commissioner of Wealth-tax Delhi-VI Versus Motor General Finance Ltd. Assessement – (a) Whether on the facts and circumstances of this case, is it mandatory to issue notice under section 16(5) of the Wealth-tax Act before passing best judgment assessment in case where return was not filed pursuant to notice under section 16(4) of the Act? (b) Whether no notice unde†¦. †¦.. f the relevant year has gone through various rounds of litigation before the authorities below because of no fault of the revenue. 2. In view of our above discussion we answer question (a) in the negative that where return was not filed pursuant to notice under section 16(4) of the Act, no further notice was mandatory under section 16(5) prior to passing of best judgment assessment. We answer the second question in affirmative in the sense that where notice under sub-section (4) of section 16 had already been is sued, no notice was required to be issued in view of second proviso to section 16(5). Both the appeals are disposed of accordingly. 011 – TMI – 203069 – DELHI HIGH COURT Commissioner of Wealth-tax Versus. Motor and General Finance Limited U/s 17 of the Wealth-tax Act, 1957 – The assessee is in receipt of amount from various properties and had shown rental receipts of Rs. 6,14,36,188 (assessment year 1997-98) and Rs. 2,34,18,846 (assessment 1998-99) – The assessee had not filed the wealth-tax returns for these years and there being t†¦. †¦.. levant year has gone through various rounds of litigation before the authorities below because of no fault of the Revenue. 22. In view of our above discussion we answer question (a) in the negative that where the return was not filed pursuant to notice under section 16(4) of the Act, no further notice was mandatory under section 16(5) prior to passing of best judgment assessment. We answer the second question in the affirmative in the sense that where notice under sub-section (4) of section 16 had already been issued, no notice was required to be issued in view of the second proviso to section 16(5). Both appeals are disposed of accordingly. 2011 – TMI – 202991 – ALLAHABAD HIGH COURT Commissioner Of Income Tax Versus Late Sri Salekh Chand Through Legal Heirs Smt. Uma Rani Ors Whether asset to be assessed in the hands of each of the co-owners separately and not in the hands of A. O. P. – similar questions were referred in Wealth Tax Reference No. 134 of 1999 which were answered in affirmative i. e. in favour of the assessee and against the Revenue – matter remanded to Tribuna†¦. †¦.. ) (b) of the W. T. Act are applicable in this case rather than Section 21-AA? 3.? Assessment Years 1986-1987 and 1987-1988? re involved in all these references. 4. The counsel for the parties also state that similar questions were referred in Wealth Tax Reference No. 134 of 1999 which were answered in affirmative i. e. in favour of the assessee and against the Revenue on 12. 7. 2007. 5. In view of the answer given therein, we also answer the questions referred to us in affirmative i. e. in favour of the assessee and against the Revenue. 6. Let our opinion be se nt back to the Tribunal for passing appropriate orders. 2011 – TMI – 203435 – PUNJAB AND HARYANA HIGH COURT Commissioner of Wealth-tax Versus Shri Charanjit Singh (HUF) Agricultural land – beyond municipal limits – the land measuring 66 kanals 2 Maras is situated beyond the notified distance of 3 kms from municipal limit and as such it is not asset chargeable to wealth-tax with in the meaning of clause (ea) of section 2 †¦. †¦.. he CWT(A) and the Tribunal have concurrently recorded a finding of fact that the land in question was beyond the notified distance from the municipal limits, the fact remains that in the case of brother of the respondent-assessee, the revenue has accepted the finding of the CWT(A). . In view of above, we do not find any ground to hold the finding of the Tribunal to be perverse. The question No. 1 has, thus, to be answered against the revenue and in favour of the matter has been decided in favour of the assessee in the order mentioned above, the said question has also to be answered against the revenue. Accordingly, the appeal is dismissed. 2 011 – TMI – 203105 – HIMACHAL PRADESH HIGH COURT Commissioner of Wealth Tax Versus. M/s. H. P. Small Industries Export Corp. Assets u/s 2(ea) – The assessee which is the State Small Industries and Export Corporation was allotted some land by the State – The assessee constructed sheds on this land and rented out the same to industrialists – The Assessee in its return of income included the rents received on account of t†¦. †¦.. never raised before any of the authorities below and further more we are of the view that the words of clause (iii) of Section 2(ea) indicate that the house to be exempt must be in the occupation of the ssessee for the purpose of any business or profession carried on by him. Keeping in view the language of the Section it cannot be said that the assessee was in possession through the tenants. In view of the above discussion, the questions are answered in favour of the Revenue and against the Assessee. The order of the Tribunal is set-aside and the order of the Assessing Officer as confirmed by the Commissioner (Appeal) is restored. No costs. GANESANRAMAN CA FINAL CHENNAI How to cite Important Wealth Tax Cases Law for Ca Final Dt Nov 2011, Essay examples

Saturday, December 7, 2019

Improvements Business Processes Operations-Myassignmenthelp.Com

Question: Discuss About The Improvements Business Processes Operations? Answer: Introduction Oz Supermarket is a retail chain that has been set up in order to provide the customers with improved retail services to allow them to avoid long queues. The primary aim of every business unit is to provide its customers with excellent services and gain their trust and engagement as a result. There are various initiatives that have been taken by Oz Supermarket to enhance the customer experience. The report covers the suggestions to improve the business operations along with the customer service in association with Oz Supermarket. Overview of the Business Operations There are several initiatives that have been taken by Oz Supermarket to improve the flow of business operations and customer service. The retail chain deals in three product categories as household items, stationary and non-perishable goods. PayWave technology has been adopted in the organization for the customers. The customers having the PayWave card make use of the same to add or remove items for purchase and the special RFID readers are used to process the same. The customers need not to stand in the queues as the payment is automatically calculated and removed from the card. For the customers not having the card, a temporary card may be issued after the cash deposit at the entrance. The difference in the balance is paid at the time of the check-out. The retail chain has also installed the shopping summary stations in the store along with the RFID chips on every item for easy tracking. The car parks of the store are also timed as per the peak and non-peak periods. Recommendations for the Improvements in the Business Processes Supply Chain Management Systems Oz Supermarket retails in three categories of the products and there is a huge customer base that is associated with the store. In order to manage the entire set of the business processes along with flow of the supply chains, it is recommended to make use of automated supply chain management systems (Svensson, 2010). Supply Chain Management (SCM) is the process that involves the efficient management of the activities from supplier to the customer. It includes the management of inventories, logistics, shipping, distribution and procurement of the goods (Doran, 2004). There are several automated supply chain management systems that shall be implemented in the supermarket to avail the benefits as listed below: The system will allow maintenance of the product flow as per the demands of the customers and will therefore lead to minimal wastage. The material flow will also be improved with the installation and deployment of the supply chain management system in the retail store (Suvadarshini Prasad Roy, 2014). There will be a number of third parties that will be associated with the retail store and the system will ensure seamless flow of information (Fawcett, 2008). Data driven supply chain management system will also keep track of the real-time data and information which will lead to improvement of the flow of business activities. There are increased cash flows that are involved in the supply chains. The use of automated supply chain management systems will lead to enhancement of the financial flow. Transactional Six Sigma Transactional Six Sigma will lead to the improvement of the business processes by identification and mapping of the core processes. There will be following advantages provided to Oz Supermarket with the use of Transactional Six Sigma. The procedure will allow the reorganization of the opportunities and elimination of the defects in association with the customer complaints (Ray John, 2011). The process will lead to reduction and elimination of the wastes. The method will lead to the reduction of the process variation. The process will make use of the quality tools for better decision making and problem solving for Oz Supermarket (Kornfeld Kara, 2013). The use of transactional Six Sigma will also allow the business side to experience the ability to select better suppliers. Accounting Information Systems Accounting information systems (AIS) are the automated systems that are installed in order to improve upon the accounting activities and methods. Oz Supermarket shall also make use of accounting information systems to ensure that the accounting activities are streamlined. The following advantages will be provided to the retail store with the deployment of AIS in the organization. The speed of the accounting activities will be improved with the installation of AIS in the retail store. There are a lot many accounting activities such as invoice management, billing processes, PayWave card management, payroll tasks etc. that can be easily managed with the deployment of AIS. Cashless operations that will be enabled by the supermarket with the inclusion of PayWave technology would allow the customers to go cashless and experience the ease and flexibility that comes along with the same. AIS would keep a track of the cashless options and activities that will allow improved business flow and operations (Newton, 2017). There are many accounting processes that are involved in the retail store in terms of generation of sales revenues and many others as per the type of the products and the customers. AIS will manage the accounting activities with the aid of automated information systems (Hla, 2015). There are numerous security risks and attacks that are associated with every business unit. In case of the occurrence of such events, there may be deterioration of the brand image and customer oriented services. Accounting data is usually the data set that is targeted by most of the attackers. AIS comprising of latest tools and security frameworks will lead to the prevention and detection of the security attacks leading to improved customer satisfaction and engagement (Daoud, 2013). Accounting data will be easily used and accessed by many of the business executives. Technology is one of the most important tools that can be used by Oz Supermarket to improve upon the business operations and the flow of business activities. The use of supply chain management systems and accounting information systems has been suggested in order to implement the latest elements of technology in the retail store. It will lead to automated processing and management of the business activities and operations. Also, the use and adoption of transactional six-sigma will improve upon the quality of operations. The improvement of the quality of the business operations along with the functional aspects of the business activities will lead to the overall improvement of the flow of the business processes. Recommendations for the Improvement in the Customer Service Customers are the primary entities that are required to be managed by Oz Supermarket. It is necessary to ensure that the customer trust and satisfaction is gained in order to improve upon the overall business performance. There are several strategies and processes that may be adopted in order to achieve the same. Customer Feedback and Analysis Oz Supermarket has come up with a number of customer-centric approaches and activities to make sure that the customers are satisfied and gain a positive customer experience. However, the steps that are taken by the organization may be liked by a few and vice versa. It is necessary to understand the experience of the customers and collecting feedback from the customers is a constructive and easy approach to gain the same. Customer feedback shall be gained in the areas of ease of purchase, overall shopping experience, preference on the products and likewise. Also, there are a majority of the customers who do not wish to spend a lot of their time on providing the feedback. In order to gain the customer feedback in minimal time, there shall be touch-sensitive screens installed in the store to ask for the feedback. The customers shall be provided with the ability to provide the feedback by answering a few feedback questions by pressing the buttons on the screen. The responses shall be recorded and stored in the database (Keramati, Shirkouhi, Moshki Berneti, 2010). Cashless society is one of the primary aims of the Australian Government in the current times. The customers would also wish to have the payment measures to allow them to contribute in the objective of the Government. PayWave technology is one of the measures that have already been included in the organization. The feedback from the customers would allow the implementation of more of such methods and measures. The feedback that will be provided by the customers shall then by analyzed using the data analytics tools and processes. There are a number of automated data analytics tools that are available that shall be used in order to analyze the customer feedback. It will lead to the revelation of the patterns and trends associated with the customer purchase and preference. The comments provided by the customers in the feedback process shall then be included to improve upon the business processes and activities to enhance the areas. Product Quality Review Quality is one of the most significant parameters that are associated with any of the business units. The quality of the products that are provided by the retail chain shall be maintained and also improved so as to provide the customers with the excellent quality products. Reviews and inspections are the important procedures that may be used to improve upon the product quality. The retail chain deals in three products categories as household, stationary and non-perishable goods. There are quality guidelines that are associated with each of the product categories that shall be met and there are additional quality parameters that may be achieved for the improvement of the same. The organization must form a team of reviewers and auditors comprising of internal staff members along with external quality inspectors to execute the task with utmost perfection. The review process shall include the detailed inspection of the quality guidelines that are met and the ones that are missed. There shall also be recommendation provided by the team to improve upon the quality and the measures that may be taken for the same. There shall be reporting tools that shall be used by the review and audit teams to keep a track of the reviews that are conducted and their respective results. Every review that is conducted must also verify the issues that are pointed out in the previous process to validate that the recommended actions are taken. Customer Relationship Management System Customer feedback is one of the activities that may be conducted to improve upon the relationship and engagement with the customers. However, Customer Relationship Management (CRM) systems are the systems that are automated in nature and can be implemented to carry out a lot many customer-oriented activities and processes (Khodakarami Chan, 2014). There are a lot of decisions and strategies that are associated with the Oz Supermarket in association with the customer purchase and experience. It becomes difficult to form such decisions and track all of the customer data for the same (Haas, 2002). The deployment of a CRM system will ensure that the customer preferences are analyzed through the entire customer lifecycle and the relationship with the customer is improved. It will provide the following set of benefits to the organization. Oz Supermarket will like to enhance its customer base and will also want the existing customers to have excellent experiences. The installation of CRM system will lead to the discovery of the new customers by creating strategies and decisions as per the customer needs and preferences (Bull, 2010). There are specific choices and preferences that are associated with every customer. The deployment of a CRM system will allow easy analysis and tracking of the customer choices and preferences (Tekin, 2013). It will also allow the organization to form a better communication channel with the customers and will also lead to the resolution of their queries and complaints. The revenues and profitability associated with the organization will also improve (Kevork Vrechopoulos, 2008). The organization will be able to take better decisions in terms of the quality parameters to be used along with the strategies that shall be adopted. It will lead to the improvement of the customer satisfaction and engagement (Roberts-Lombard, 2012). Conclusion Customer engagement and satisfaction are the two prime parameters that shall be attained by the organization. There shall be steps that shall be taken by the organization to make sure that the customer experience is improved and is maintained as well. Oz Supermarket has taken many steps to enhance decision making and problem solving in the organization. Use of strategies such as gathering of customer feedback, installation of customer relationship management system along with product quality review shall be used to improve upon the customer service. Along with the customer service, there are further steps that shall be adopted in order to improve the business processes and operations. The amalgamation of these strategies will lead to the overall improvement of the business tasks and activities. It will also lead to the improvement of the revenues and market share of the organization along with the expansion of the customer base. References Bull, C. (2010). Customer relationship management (CRM) systems, intermediation and disintermediation: the case of INSG. Strategic Direction, 26(8). https://dx.doi.org/10.1108/sd.2010.05626had.007 Daoud, H. (2013). Accounting Information Systems in an ERP Environment and Tunisian Firm Performance. Retrieved 9 August 2017, from https://www.uhu.es/ijdar/10.4192/1577-8517-v13_1.pdf Doran, D. (2004). Rethinking the supply chain: an automotive perspective. Supply Chain Management: An International Journal, 9(1), 102-109. https://dx.doi.org/10.1108/13598540410517610 Fawcett, S. (2008). Benefits, barriers, and bridges to effective supply chain management. Retrieved 8 August 2017, from https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.726.1197rep=rep1type=pdf Haas, A. (2002). Customer Relationship Management (CRM). Controlling, 14(3), 189-190. https://dx.doi.org/10.15358/0935-0381-2002-3-189 Hla, D. (2015). Efficiency of Accounting Information System and Performance Measures Literature Review. Retrieved 8 August 2017, from https://ijmcr.com/wp-content/uploads/2015/09/Paper11976-984.pdf Keramati, A., Shirkouhi, S., Moshki, H., Berneti, E. (2010). A hierarchical structure to evaluate risk of customer relationship management (CRM) projects. International Journal Of Electronic Customer Relationship Management, 4(2), 97. https://dx.doi.org/10.1504/ijecrm.2010.031861 Kevork, E., Vrechopoulos, A. (2008). Research insights in electronic customer relationship management (e-CRM): a review of the literature (2000-2006). International Journal Of Electronic Customer Relationship Management, 2(4), 376. https://dx.doi.org/10.1504/ijecrm.2008.021106 Khodakarami, F., Chan, Y. (2014). Exploring the role of customer relationship management (CRM) systems in customer knowledge creation. Information Management, 51(1), 27-42. https://dx.doi.org/10.1016/j.im.2013.09.001 Kornfeld, B., Kara, S. (2013). Selection of Lean and Six Sigma projects in industry. International Journal Of Lean Six Sigma, 4(1), 4-16. https://dx.doi.org/10.1108/20401461311310472 NewtonRay, S., John, B. (2011). Lean Six Sigma application in business process outsourced organization. International Journal Of Lean Six Sigma, 2(4), 371-380. https://dx.doi.org/10.1108/20401461111189443 Roberts-Lombard, M. (2012). Exploring the relationship between trust, commitment and customer loyalty through the intervening role of customer relationship management (CRM). African Journal Of Business Management, 6(10). https://dx.doi.org/10.5897/ajbm11.2562 Suvadarshini, A., Prasad Roy, G. (2014). Supply Chain Management in OMFED-Creating Values through White Channels: A Case Study. Journal Of Business And Management Sciences, 2(3A), 33-40. https://dx.doi.org/10.12691/jbms-2-3a-5 Svensson, G. (2010). Teleological approaches in supply chain management: illustrations. Supply Chain Management: An International Journal, 15(1), 16-20. https://dx.doi.org/10.1108/13598541011018094 Tekin, M. (2013). Critical Success Factors for a Customer Relationship Management Strategy. Mediterranean Journal Of Social Sciences. https://dx.doi.org/10.5901/mjss.2013.v4n10p753