Tuesday, May 19, 2020

Should World Be A Low Standard Of Living With Wine And Beef

Should the world continue to grow in population and live in poverty (bread diet) or should we create sound methods to ensure our survival in a higher standard of living with wine beef? Should world leaders unite in determining carrying capacity ensuring a high standard of living for its citizens and in so doing protecting the world? According to Hardin, â€Å"carrying capacity is defined as the maximum number of animals (humans) an area can support.† (Hardin) When a country becomes over populated and no longer able to grow food for its citizens, food is imported. This works assuming the country has the money to purchase the food but it can result in a catastrophic problem if money is scarce or no crops are available to buy. At this point, it is hoped that richer nations will step in and provide grains (bread) to feed the citizens of that country. As Paul Erlich puts it, â€Å"the balanced planet is limited and limited resources are on a direct collision course with popul ation growth.† (Sabin) Research indicates that the earth could support 50 billion people but they would survive on substance living such as â€Å"bread†. But is that living? Resources are limited, especially if there are 50 billion people roaming the earth. All that the average family could live off of and afford would in fact be bread. Mintz’ shows in ‘Sweetness and Power’ how when a thing like sugar is not readily available, it becomes wildly expensive. The same thing would occur once again in the world;Show MoreRelatedAnalyse the effects of domestic and global free trade and protection policies on the Australian economy1144 Words   |  5 PagesAustralia’s proactive actions to phase out protection since the 1970s. The major effects of domestic and global free trade and protection policies on the Australian economy are structural change, competitiveness and efficiency, unemployment, living standards and economic growth. A move to trade liberalisation since the 1970s in Australia has drastically changed the structure of the economy. Structural change involves changes in the patterns of production that reflect changes in technology, consumerRead MoreGlobal Scenario Of Food Beverage Industry Essay3528 Words   |  15 PagesGlobal Scenario of Food Beverage Industry The food beverage industry is a complex, global collective of diverse businesses that supply much of the food and food energy consumed by the world population. It’s a very popular business in the present world. There are many food beverage companies in the whole world, which are doing their business inside and outside of their countries such as Pepsi, Coca cola, Pizza hut, KFC, etc. If we look toward coca cola company we see, it is an American multinationalRead MoreThe Constant Growth Of Globalization1846 Words   |  8 PagesThe constant growth of globalization raises the need for cultural understanding between countries and the companies within them. With the world being more connected than ever, employers are faced with increasing their repertoire of communication skills, an intelligent workforce, foreign environments, cultural influences, and other factors to compete in a high-paced environment. Yet, some businesses do not fully comprehend all the factors that play a pa rt in being a successful international companyRead MoreOld World Versus New World: the Origins of Organizational Diversity in the International Wine Industry12101 Words   |  49 PagesOld World versus New World: the origins of organizational diversity in the international wine industry, 1850-1914 James Simpson Universidad Carlos III de Madrid. Departamento de Historia Econà ³mica e Instituciones Instituto Figuerola de Historia Econà ³mica Abstract: Wine production in Europe today is dominated by small family vineyards and cooperative wineries, while in the New World viticulture and viniculture is highly concentrated and vertically integrated. This paper argues that theseRead MoreBiology Folio Form Four3877 Words   |  16 Pageskemangi ( Ocimum sanctum ) [pic] Ulam is rich in mineral ions , vitamins and fibre . some of these plants are used in the preparation of herbal medicines and drinks . FACTS ABOUT pegaga , jering and pucuk kaduk ! Pegaga is now recognized by the World Health Organization (WHO) as an herb thought to generate intelligence in children than can help blood circulation and improve skin health . Pegaga salads and roots is said to help the recovery of the uterus. Pegaga juice is easily available . UlamRead MoreDeveloping Nations : A Competitive Disadvantage1986 Words   |  8 Pagesopens up many opportunities for help in the form of foreign investment as well as opening new markets to develop their competitiveness and slowly progress to becoming a developed country. A developing nation is defined as a country with low standards of living, economic resources and a poor overall quality of life. (G.Nickels, McHugh, M.McHugh, 2005). The average income is considerably lower than other industrial nations and the economy is yet to establish efficient production methods of goodsRead MoreEconomics Assessment5807 Words   |  24 Pagesquantities. D. Consumers buy more at lower prices. Answer: A 2. Juan, Darrell, and Anita all want to go out with their friends on Saturday night but first they must clean their house. Use the idea of comparative advantage to decide who should do what chore in order to get the household chores done the fastest. |Chore |Juan |Darrell |Anita | |Vacuum/Dust Read MoreWhat Makes A Baking Ratio?6264 Words   |  26 PagesCake: 1:1:1:1 (1 part flour, 1 part fat, 1 part egg, 1 part sugar) 3. Reclaim a Cast Iron Skillet Cast iron skillets are tough. Heck, they forded the river on the Oregon Trail (the real one, not just the video game), and now they?re practically living a life of leisure in your cabinet. But that doesn?t mean they?re indestructible. If, for example, you?re in a rush to get back to watching Netflix and accidentally leave that skillet to soak in water overnight, put it through the dish washer, or tryRead More Labor and the World Trade Organization (WTO) Essay3394 Words   |  14 PagesLabor and the World Trade Organization (WTO) Seven years of trade negotiations at last gave birth to the World Trade Organization (WTO) in 1995, the U.S. labor movement was one of its leading skeptics. A world trade organization, labor supporters argued, would only accelerate the headlong rush to laissez-faire by dismantling national regulations. It would overwhelm attempts by nations to defend living standards and the ability of unions to fight for wages and health and safety laws—and it wouldRead MoreHard Rock Cafe Case Study5950 Words   |  24 Pagesmusic and lyric sheets, album art, platinum and gold LPs, photos and much more. From Jimi Hendrixs Flying V guitar to John Lennons handwritten lyrics to Help (his favorite Beatles tune) to one of Madonnas now-classic bustier. And, like the true living museum that it is, Hard Rocks memorabilia collection remains very much a work in progress, constantly expanding and deepening as new music-and new music history-is made every day. Hard Rock Cafe has ultimately become the wo rlds leading collector

Wednesday, May 6, 2020

How Television Viewing Affects Children Essay - 926 Words

How Television Viewing Affects Children (Rough Draft) The Department of Education states that television is viewed an average of three to five hours per day by children. Too much television can have an everlasting affects on children, such as violent behavior, aggressive behavior, poor school performance, obesity, early sexual activities, and early drug and alcohol use. Television can affect children both physical and psychological (qtd. in Graham 1). Some argue that television does not affect children; it can be very educational Christakis and Zimmerman of the Department of Pediatrics suggest that children age two to four years old are subjected to the risk of antisocial behavior by age seven to nine for boys but not for girls from†¦show more content†¦She also stated that children television program contains more than five times the violence than the prime time hour of TV. However, those children that watch excessive amount of TV are the one that will stay in trouble with the law when they are young adult and will be rated poorly among their peers and by their teachers. Many researchers object to the ideal that television viewing affect children only in a negative way; television can have a positive effect on children too. They see television as a learning tool for many children. It can expand imagination, broader vocabulary, entertaining, and relaxing. There are many shows that help children improve their learning skills. For example, Sesame Street teaches children how to read and write, which is a great learning environment. Some other shows that are beneficial to kids are Bear in the Big Blue House, and Big Bag can be educational and promote prosocial behavior. It is believed that television, properly used in moderation, can stimulate a child’s education and creativity. It is believe that most children learn negative behavior from family members within the home. Furthermore, they states that there is not enough evidence that television affect a child’s education (Graham). It is the parents’ responsibility to monitor what the children are watching on TV. Watch TV with your children and discuss the programs, encouraged children to watch movies which show love and caring. Parents should set a time limitShow MoreRelatedHow Does Tv Affect Children1346 Words   |  6 PagesI really don’t understand why my niece who is only 6 years old always watches TV almost all the time. I also don’t know when she became addicted to watching television. Actu ally, I think maybe she likes watching TV because she might have nothing to do. It could also be her grandma who always offers to turn on the TV for her. What is the real cause, though? I can understand if it is because she has nothing to do. But sitting in front of the TV all day? No way! I don’t get it. I have to see my nieceRead MoreThe Negative Effects Of Television1297 Words   |  6 PagesTelevision has been a means of entertainment, a way to learn new things, a means in which people can explore the world, and learn about other cultures for many years. Children watch television approximately three to four hours a day on average. By their teenage years, they will have watched more television than their time spent in school. The content watched and the excessive time spent in front a TV during early childhood can prove to have negative effects later in their lives. There has to be aRead MoreThe Effects of Television on Young Children: A Review of Literature1314 Words   |  5 PagesThe Effects of Television on Young Children: A Review of Literature It has become clear, in the past few decades, that the United States, and many other westernized societies around the world, are very dependent upon televisions, and the entertainment they provide. There has been an increasing trend in television viewership since the 1950s. However, it is only recently that a larger audience has noticed the various effects on television, often a result of the ways in which shows are now specificallyRead MoreTelevision And Its Effects On Children1673 Words   |  7 PagesTelevision is one of the biggest influences in the lives of most people. People spend hours every day watching television programming, so of course this will affect their behavior. Television is like a window to the modern world. Many people view the programs that are aired on television; they can gain a lot of information and knowledge. Most programming like the National Geographic and Discovery Channels can be used as an educational tools in schools and at home to teach our child ren to learn insteadRead More Television and Society Essay763 Words   |  4 PagesTelevision and Society In Marie Winn’s Essay â€Å"Television: The Plug In Drug,† she states, â€Å"Television’s contribution to family life has been an equivocal one.† Winn focuses on the issue of televisions influence in the lives of American families. Her emphasis is on the mediums influence on children. Although she makes a strong case for the negative influence of television, she fails to consider all of the benefits television has brought to American families. On its own, the television is neitherRead MoreCause and Effect Essay: Tv1594 Words   |  7 Pagesunnoticed. It is the television, and many parents use it as a cheap babysitter for their children when there are busy doing chores or out running errands. Children who view it are often pulled into its realistic world of violence scenes with sometimes devastating results. Much research has gone into showing why children are so mesmerized by this big glowing box and the action that takes place within it. Research shows that it is definitely a major source of violent behavior in children. The researchRead MoreHow Media Affects The Socialization Of Children1562 Words   |  7 PagesHow Media Affects the Socialization of Children As mass media continues to expand through our use of everyday electronics, children s socialization skills may be suffering by the lack of face to face, physical, and natural interaction. Mass media like television, computers, radios, newspapers, video games and many others play a huge role in socialization in children. Children need interaction, and mass media offers no physical interaction at all. Children are spending more and more time in theRead MoreDesensitization From Lack Of Discretion1614 Words   |  7 Pagesinnocence of our children is at risk. It is the innocence of our children that we are going to take a closer look at. What part does uncensored media play in the desensitization of our youth? Why should we be concerned about this issue? What are the immediate implications of immoral media in our children’s lives? How does it affect our adolescence? Does all this play a part in how we prosper as adults? The media left uncensored has lasting negative psychologic al effects on our children which in turnRead MorePsychological Effects of Television on Children’s Behavior/Learning1519 Words   |  7 Pagesviolence on television have a negative effect on children and teenagers? The violence seen on television has had surprising negative effect. Violence shown on television causes children and teenagers to develop behavioral problems and learning disabilities. Such behavioral and learning problems include; language development, school performance / learning, cognitive development and their general behavior to others (Kinnear 27). In a study on the correlation between violence and television done withRead MoreEssay about The Effect of Television Violence on Children1246 Words   |  5 PagesThe Effect of Television Violence on Children Television can be a powerful influence in developing value systems and shaping behavior; The violence that children are constantly subjected to on television can have very harmful affects if not monitored carefully. More and more often parents are using television as a means of entertaining their children when they are unable to, and the amount of television that children are watching is a growing concern in our society

Legal Aspects Of International Business And Enterprise Barclays

Question: Discuss about the Legal Aspects Of International Business And Enterprise. Answer: About Barclays (an MNC working in Australia) The chosen company for the study is Barclays friend which also operates in Australia. This man has a history of Bing started by two goldsmith bankers from Lombard Street London in 1690. For more than 30 decades the Barclays head office, which was earlier recognised as a 'shop' had been at Lombard Street in London and then it moved to, Churchill canary wharf in the year 2005.This bank operates in the banking industry all over the world. In the year 2016 the headcount of Barclays Australia had dropped to 8000. There was a reduction in hiring at Australia because all the freeze led by Jes Staley as he initiated as the chief executive in December. Barclays was facing a stress from investors to make its performance better because of net loss being shown as three 94 million for the year 2015 therefore the dividend is also had been taken to 50% for the subsequent two years (Ft.com, 2017). This way the bank took a aggressive methodology to reduce the investment banking operations which are m ajorly held in Australia. Thesereductions in jobs led to the business having confidence that it can be streamlined and I'm better profitability can be expected by the group. Therefore by the end ofyear2015, Barclays had 129,400 full-time staff members. There have been reductionin the stock numbers in investmentbanking andthere were also suggestions for it to be sold out. Regulatory framework/s impacting the MNCs Foreign Investment Regulation in Australia(FIR) provides lawful agents, bookkeepers, business consultants, and managers of MNCs with a current abridgment of the material data connected with abroad funding in Australia. Australia's current fiscal structure is upheld by just a constrained security net for buyers of some money related items. Australia's monetary framework is controlled by various interrelated segments constituting an authoritarian structure that lessens the likelihood and effect of disappointment by chosen kinds of monetary institutions (Hogan, 2012). The segments have bland, standards based necessities for all organizations, different principles applying to business attempts and also some very particular prerequisites focussed for tending to specific budgetary framework issues. All of the segments of the legal structure have very clear aims. Initiation of any certification conspires as a major aspect of a constrained 'security net' would supplement the legal system and its suggestions must be evaluated by seeing how it would connect with alternate segments (LegalVision, 2017). The role of the money related framework is to encourage the agreement of exchange merchandise and ventures; to assemble collected reserve funds toward speculations; to encourage gainful hazard taking and empower riches portfolio changes in accordance with accomplish coveted hazard return attributes; and to allot dangers to the individuals who can endure them proficiently. The framework can be seen as a unique set of monetary exchanges and money related assurances made by budgetary establishments to different stakeholders. These assurances incorporate those to shell out funds to contributors, policyholders or financial specialists and guarantees to deal with the resources in the interest of, and to the greatest advantage of, others. A key component of money related guarantees is that they include a future responsibility which may not generally demonstrate conceivable to respect. Risk is a natural component of the money related framework in a focused multinational market. A portion of the dangers confronted by shoppers include: institutional (counterparty) risk where guarantees of reimbursement are not set aside due to unforeseen non-payment by the counterparty (Sriningsih, 2016); market riskwhere a speculator has introduction to vacillations in the market estimation of money related resources or variances in the revenues from those assets; and agent riskwhere a trusted party is unable to act in the best benefit by settling on poor speculation choices, giving poor or careless exhortation, neglecting to deal with a financial specialist's assets sincerely (for instance, false direct and burglary) or having lacking frameworks and controls which make the likelihood of misfortune because of operational threat APRA has abilities to manage a scope of conditions including genuine or planned breaks of the important Acts, prudential principles, prudential directions or working guidelines. APRA likewise has the ability to issue headings, despite the fact that the applicable requirements and nature of bearings vary over the segments. The set of guidelines that APRA may offer, enable it to successfully impact the operations of a fiscally focused or weak establishment with the goal of taking it back999 to a prudentially stable position. The 2013 OECD Base Erosion and Profit Shifting (BEPS) strategy laid stress that more noteworthy monetary mix crosswise over fringes, enhancements in interchanges innovation, lessened hindrances to global exchange, and the expanding estimation of licensed innovation have on a very basic level changed the way organizations work. These components have enabled a few citizens to misuse existing shortcomings in the law to gather exchanging benefit into specific financial variables of generation and afterward move those elements into positive controls. The government has enlarged the extent of enactment focussed for handling international tax evasion, expanding the quantity of vast organizations under the expense office's magnifying lens from 30 to 80. Enactment was acquainted into parliament in September with improve the respectability of the expense framework by shutting provisos that enable substantial organizations to abstain from paying their typical share of duty. The administration needs enactment hung loose for the laws that became effective on 1 January 2017. The colossal survey in August, 2008 also enveloped numerous parts of the elected and state/regional duty framework, and considered: the adjust of duties on work, speculation and utilization and the part for natural taxes (Seminar on Taxation Issues for Companies, n.d.); upgrades to the assessment and exchange framework confronting people, families and retirees; the tax collection of reserve funds, resources and ventures, including the part and structure of organization tax assessment; the tax assessment of utilization and property and other state taxs; disentanglement of the expense framework, including the communications between elected, state and nearby government taxs; and the proposed distax exchanging framework. The survey did not, in any case, consider the rate and base of the GST, and cooperation with the exchange framework. The fundamental techniques utilized for forceful assessment minimisation are obligation stacking most regularly utilized by enormous organizations in vit ality and assets and benefit estrangement, which is utilized by pharmaceutical and innovation organizations Obligation stacking, otherwise called thin capitalisation, is a procedure by which a remote multinational partnership loans money to its Australian operation at an abnormally high financing cost. Any benefit made in Australia is utilized to reimburse the outside backup. For the motivations behind organization tax records in Australia, the benefits are recorded as a misfortune as an intrigue installment on the advance (Dwenger and Steiner, n.d.). With benefit estrangement, organizations hold protected innovation rights or other impalpable resources in low or zero duty purviews. Benefits made in Australia are then used to pay the parent organization for the utilization of its licensed innovation. This procedure is most usually misused by innovative and pharmaceutical organizations. The prologue to the Treasury scope document expresses that it is to Australia's greatest advantage to screen and follow up on advancements that represent a hazard to its corporate expense base. This is on the grounds that it gathers more corporate duty as a share of GDP than most other OECD nations, in spite of having a lower statutory expense rate than the OECD weighted mean. This will need the proceeding of, and expanding upon, activities embraced as of late in the change of residential expense law in regions, for example, the laws identifying with exchange estimating and general duty evasion. It will likewise require renegotiating Australia's dut y bargains where important to guarantee that multinationals pay their expense on benefits on monetary exercises performed in Australia, and where esteem is made, as per the current G20 statement. The corporate pay tax framework is not broken. Beyond any doubt some multinational organizations don't pay as much duty in their host economies as their buyers and voters in those economies may anticipate. However this does not really infer any wrongdoing with respect to those partnerships (Wall Street Journal, 2013). As Kleinbard clarifies, multinational companies are completely consistent with the tradition that must be adhered to in those economies where they work and the legislatures of those economies have been unwilling to change the universal salary assess standards and expense engineering (Dharmapala and Desai, n.d.). It is in this condition monetary fantasy can be sent to expand the taxation rate on enterprises. However there is no proof to bolster the view that the income effectively gathered by corporate wage tax has declined in late decades. There is no proof to bolster the view that the corporate wage tax base has been disintegrated as of late. There is no confirmation t o bolster the view that a decrease in corporate duty income has added to current spending deficiencies. In the event that anything plainly consumption choices, not diminished income, has added to these shortfalls. Treaties, conventions or agreements effecting MNCs Multinational anti-avoidance law (MAAL) Multinational anti-avoidance law (MAAL) is connected to remote multinationals producing particular benefits earned from Australia without an Australian perpetual foundation. The MAAL is to apply in regard of tax advantages emerging on or after 1 January 2016. The Bill revises the Part IVA anti-evasion law, to target multinationals that actualize courses of action to abstain from having a taxable existence in Australia (Claus and Srensen, 2010). The latest regulations will be relevant to a system, relating to which: A foreign body or business supplies merchandise or administrations to its Australian clients performance is commenced in Australia straightforwardly regarding the supply a few or each of immediate exercises are attempted by a partner or industrially subordinate substance The foreign body or business determines conventional or statutory earning from the supply A few or every one of that earning is not owing to an Australian perpetual foundation of the remote unit The foreign body is a critical worldwide unit for the time of pay (i.e., it is a worldwide parent element or an individual from a solidified bookkeeping bunch that has yearly worldwide pay surpassing AU$1 billion in the year (in light of bookkeeping standards)) and One of the main reasons for the plan is to get a tax advantage or both to get a tax advantage and lessen a tax obligation under a remote law (Boxer, 2008). The tax advantage with the end goal of the MAAL is comprehensively the Australian tax which would have been owing to an Australian changeless foundation. Tax benefits envelop both salary taxes and other Australian tax commitments, for example, sovereignty and interest withholding tax. Desai et al. (2006) too report that tax safe house action increments financial action in close-by non-tax asylum economies. Inferable from the higher after-tax gives back that multinational partnerships can appreciate as an outcome of tax sanctuaries, they can keep up larger amounts of remote venture than they generally would have possessed the capacity to keep up. At the end of the day, a long way from negatively affecting their neighbors, tax asylums positively affect monetary movement. Specifically, 'a one for every penny more prominent probability of setting up a tax shelter subsidiary is related with 0.5% to 0.7% more noteworthy deals and speculation development outside of tax safe houses inside a similar district' (Desai et al. 2006). As such, the utilization of tax retreats by multinational organizations enables high-tax administrations to pull in outside speculation that may some way or another not happen. This builds the financial welfare in those economies while additionall y furnishing speculators with more prominent returns than they would somehow or another have earned. Section 162 A Specific merchandise might be briefly imported into Australia for a time of up to one year without the instalment of obligation or taxes gave certain conditions are met. The characteristics of the merchandise, what they will be utilized for while they are in Australia and who is importing the products will decide if the merchandise will qualify. Goods that meet the criteria of temporary imports might be imported either: Below carnet where a safety is held up with an abroad carnet-issuing unit Below security where a safety is held up with us at the season of import. There are two segments of the Customs Act 1901 (the Act) in which brief importation might be allowed (Teather, 2005). Segment 162 of the Act takes into account the transitory importation of specific classes of products together with: The property of a vacationer or transitory occupant dedicated gear or instruments to be utilized as a part of investigation, creation, produce, repair or adjustments that are secured by an intergovernmental understanding (tradition) Goods imported for use at an open show or excitement Testing or assessment gear (products that will be utilized to test and assess the operation of different merchandise) Goods that require testing and additionally assessment inside Australia. Section 162A of the Act takes into consideration the brief importation of merchandise as per intergovernmental understandings and traditions to which Australia is a participant. These products include: Private visiting means of transport Commercial tests Professional tools Scientific tools Goods imported for show or use at occasions, fairs and presentations (Dharmapala and Hines, 2009). Licensing There is no broad prerequisite for importers to hold an administration permit keeping in mind the end goal to import merchandise. Under a few conditions it might require exceptional grants to allow for leeway of the products at the Australian fringe. The most widely recognized sorts of licenses incorporate import, exchange entryway and isolate charges. Business must conform to the pertinent laws under the diverse classes of expenses to guarantee that merchandise is imported as arranged. Hazardous Goods In the event that the products being imported contain certain chemicals or toxic substances which may hurt individuals, it will be liable to an extensive variety of legitimate commitments which apply to the transportation, bundling, dealing with, capacity and marking of such merchandise. General merchandise in this classification incorporates cleaning items, venom, mechanical chemicals and rural chemicals. Goods listing There are a few imported products which need be enlisted in case they are named "healing." If the merchandise is viewed as remedial, then business should enlist the merchandise as per Therapeutic Goods Administration laws (Clausing, 2012). References Boxer, A. (2008). TAXATION IN AUSTRALIA*. Economic Record, 41(96), pp.639-649. Claus, I. and Srensen, P. (2010). Tax reform in open economies. 1st ed. Cheltenham: Edward Elgar. Clausing, K. (2012), In Search of Corporate Tax Incidence, Tax Law Review, 65 (3): 43372. Desai, M. and Jin, L. (2006). Institutional Tax Clienteles and Payout Policy. SSRN Electronic Journal. Dharmapala, D. and Desai, M. (n.d.). Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment. SSRN Electronic Journal. Dharmapala, D. and Hines, J. (2009). Which countries become tax havens?. Journal of Public Economics, 93(9-10), pp.1058-1068. Dwenger, N. and Steiner, V. (n.d.). Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data. SSRN Electronic Journal. Ft.com. (2017). Barclays headcount drops 8,000 in 4 months. [online] Available at: https://www.ft.com/content/486fc54e-0155-11e6-ac98-3c15a1aa2e62 [Accessed 23 Apr. 2017]. Hogan, L. (2012). Non-renewable resource taxation: policy reform in Australia*. Australian Journal of Agricultural and Resource Economics, 56(2), pp.244-259. Kawano, L. and Slemrod, J. (2015). How do corporate tax bases change when corporate tax rates change? With implications for the tax rate elasticity of corporate tax revenues. International Tax and Public Finance, 23(3), pp.401-433. Kleinbard, E. (2011), Stateless Income, Florida Tax Review, 11 (9): 699774. LegalVision. (2017). What to know when importing goods from overseas. [online] Available at: https://legalvision.com.au/need-know-importing-goods-overseas/ [Accessed 23 Apr. 2017]. Seminar on Taxation Issues for Companies. (n.d.). 1st ed. Sriningsih, E. (2016). NEGOTIATED ORDER IN TAX AUDIT OF CORPORATE TAX. Advances in Social Sciences Research Journal, 3(3). Teather, R. (2005), The Benefits of Tax Competition (London: The Institute of Economic Affairs). Wall Street Journal (2013), The Apple Tax Diversion: Senators Beat up a US Success for Following the Tax Laws They Wrote, 21 May