Amazon, Google and Starbucks have been accused of an “immoral” use of secretive jurisdictions, royalties and complex
company structures to avoid paying tax on British profits by a committee of MPs.
A hard-hitting report released on Monday by the Commons public accounts committee, the parliamentary spending
watchdog, also criticises HM Revenue & Customs for being “way too lenient” in negotiations with corporations which pay
little or no corporation tax. It calls on the government to draw up laws to close loopholes and name and shame companies
that fail to pay their fair share.
The report’s scheduled release, following a humiliating parliamentary session for the three multinationals’ executives,
prompted a flurry of media activity over the weekend. On Saturday night, Starbucks announced that it is reviewing its tax
approach to Britain with a view to paying more following widespread criticism of the coffee chain’s tax regime.
George Osborne will on Monday announce an extra £77m a year for two years for more staff at Revenue & Customs to
pursue companies which avoid paying tax. The chancellor said the extra investment would help secure an extra £2bn a
year in unpaid tax.
He is also expected to confirm a deal with Switzerland which the chancellor hopes will raise more than £5bn in previously
uncollected taxes from Swiss bank accounts over the next six years.
Danny Alexander, the Treasury chief secretary, said of the Starbucks statement: “I am delighted they are taking this issue
seriously and they are listening to the feedback from their UK taxpaying customers.” He too had been boycotting Starbucks.
“I might be able to buy a coffee from Starbucks again soon.”
Margaret Hodge, the chair of the PAC, said its report showed that corporations had been allowed to get away with “ripping
off” taxpayers because of a weak tax authority, poor legislation and a lack of international co-operation.
“Global corporations with huge operations in the UK generating significant amounts of income are getting away with paying
little or no corporation tax here. This is an insult to British business and individuals who pay their fair share.
“Corporation tax revenues have fallen at a time when securing proper income from taxes is more vital than ever.
“The inescapable conclusion is that multinationals are using structures and exploiting current tax legislation to move
offshore profits that are clearly generated from economic activity in the UK,” she said.
Executives from the multinationals who appeared before the committee last month were singled out for criticism.
Responses to questions by Andrew Cecil, Amazon’s director of public policy, were “evasive”, “unprepared” and lacking
credibility.
The company’s UK website reported a turnover of £207m for 2011, but its tax bill was just £1.8m.
Amazon avoids UK taxes by reporting European sales through a Luxembourg-based unit, MPs alleged. This structure
allowed it to pay a rate of less than 12% on foreign profits last year – less than half the average corporate income tax rate in
its major markets.
Troy Alstead, Starbucks’ global chief financial officer, claimed that the firm has lost money in the 15 years it has been
operating in the UK except in 2006.
The world’s biggest coffee chain paid £8.6m in total UK tax over 13 years during which it recorded sales of £3.1bn.
Alstead’s claim was “difficult to believe” when contrasted with boasts of success sent to shareholders, according to the
report.
Starbucks has been able to cut its tax bill, MPs said, by paying fees to other parts of its global business, such as royalty
payments for use of the brand.
Google had £2.5bn of UK sales last year, but despite having a group-wide profit margin of 33%, its main UK unit had a tax
charge of £3.4m in 2011.
The company avoids UK tax by channelling non-US sales via Ireland, an arrangement that has allowed it to pay taxes at a
rate of 3.2% on non-US profits. It also diverts some profits through Bermuda.
Revenue & Customs has been asked by the committee to be bolder in challenging tax avoidance by multinationals and to
be ready to prosecute if necessary.
“Top officials need to challenge the status quo and be more assertive, for example in accepting that excessive levels of
royalty payments are appropriate when businesses are making a loss,” the report states. Benchmarks for common charges
such as royalty payments and intellectual property rights could be published by the Treasury or tax officials. A company’s
tax practices should also be made part of its mandatory reporting requirements, which would increase transparency, the
MPs say.
The government and the tax authorities should also take a greater lead internationally in closing loopholes and increasing
transparency in tax havens, particularly across Europe, the report concludes.
Osborne told BBC 1’s Andrew Marr Show that he will work closely with France and Germany to close tax loopholes. “It will
be a big priority for the G7, G8, which we host next year,” he said.
A spokesman for HMRC said it had reduced tax avoidance by large businesses in recent years. “We relentlessly challenge
those that persist in avoiding tax and have recovered £29bn additional revenues from large businesses in the last six years,
including £4.1bn in the last four years from transfer pricing inquiries alone. These figures speak for themselves.”ource: https://www.theguardian.com/business/2012/dec/03/amazon-google-starbucks-tax-avoidance .QUESTION 1 (15 Marks)
There are several problematic issues highlighted in this article. Based on that, select one of the issues and formulate a
problem statement, THREE (3) objectives and THREE (3) research questions. Substantiate the statement of the problem
with the relevant literature.
QUESTION 2 (30 Marks)
With reference to a minimum of AT LEAST FIVE (5) sources, embark on a literature review (4-5 pages) relevant to the
description you provided in Question 1.
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“Tax Avoidance by Multinational Corporations: The Immoral Practices of Amazon, Google, and Starbucks in the UK” Title: Addressing Tax Avoidance by Multinational Corporations: Challenges and Solutions
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“Revolutionizing Medicine: The Impact of Medical Innovations”
1must use a minimum of two different sources to write this essay. Of course, you can use more than two if you like. If you use less than two sources, 10 points will be deducted from your grade.
2. Wikipedia is not allowed as one of the sources. If you cite Wikipedia as one of your sources, 10 points will be deducted from your grade.
Rubric
WA#3 Medical Innovation Essay (1)
Criteria
Ratings
Pts
This criterion is linked to a Learning Outcome
Content & Organization: Introduction Paragraph
NOTE: Point amounts are in ( )
1. Interesting and relevant hook (2)
2. Introduction of topic to reader (2)
3. Clear Thesis Statement (2)
4. Thesis is last sentence (2)
5. A minimum of four sentences (2)
10 pts
This criterion is linked to a Learning Outcome
Content and Organization: Body Paragraph(s) 2 body paragraphs
NOTE: Point amounts are in ( )
1. Body paragraph 1 has a clear topic sentence and focuses on the historical information about the innovation (10)
2. Body paragraph 2 has a clear topic sentence and reports on other relevant details about the innovation (10)
20 pts
This criterion is linked to a Learning Outcome
Content and Organization: Conclusion Paragraph
NOTE: Point amounts are in ( )
Reminds the reader of the innovation again, it’s benefits/purpose, if possible a future prediction, a final comment on the topic (4)
Four sentences minimum (2)
10 pts
This criterion is linked to a Learning Outcome
Paraphrasing
NOTE: Point amounts are in ( )
1. There are a minimum of Three paraphrased sentences and they clearly support a main idea (6) NOTE: You can certainly have more than three paraphrased sentences if you like!
2. Source is correctly cited (6)
3. Paraphrased sentences are UNDERLINED (3)
NOTE: You must include a source name EVERY TIME you paraphrase.
15 pts
This criterion is linked to a Learning Outcome
Direct Quotes
NOTE: Point amounts are in ( ) 1. There are a minimum of THREE direct quote sentences and the direct quotes clearly connect to the topic (6) NOTE: The maximum number of direct quote sentences is six. Two points will be deducted for every direct quote sentence that is more than six.
2. Source is correctly cited (6)
15 pts
This criterion is linked to a Learning Outcome
Plagiarism
1. No plagiarism – 15 points
2. Plagiarism – 3 point deduction for each instance
15 pts
This criterion is linked to a Learning Outcome
Sentence Structure
1. Excellent: Most to all sentences have correct word order, are understandable, and are complete (9-10) 2. Good to OK: Some errors (7.5-8.5) 3. Weak: Multiple errors (6-7) 4. Other: Unacceptable amount of errors (2-5.5)
10 pts
This criterion is linked to a Learning Outcome
Mechanics: Commas, periods, quote marks, spelling, capitalization
. Excellent: Few to no errors (4.5-5) 2. Good to OK: Some errors (4) 3. Weak: Multiple errors (3) 4. Other: Unacceptable amount of errors (2)
5 pts
This criterion is linked to a Learning Outcome
Paraphrasing Quality
1. Excellent: (8.5-10) 2. Good to OK: Some errors (7.5-8) 3. Weak: Multiple errors (5.5-7) 4. Other: Unacceptable amount of errors (1 to 5)
10 pts
This criterion is linked to a Learning Outcome
Formatting
1. Required information on top-left side, correctly written
2. Last name and page number are in the right hand corner of each page
2. Title, centered and correctly capitalized
3. Indent for each paragraph
4. Double space
Either all is correct (8 points) or zero points if any of it is not correct
8 pts
This criterion is linked to a Learning Outcome
Word Count
This essay will have a minimum of 800 words – 15 points
15 pts
This criterion is linked to a Learning Outcome
Works Cited Page
There is a correctly created Works Cited page at the end of the essay on a separate page. It was created by using Noodle Tools. All of the sources on the WC page and in the essay match. (10)
10 pts
Total Points: 143 -
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“The Impact of CMS Innovation Models on Healing Hands Hospital’s Revenue Structure”
Description
The government is one of the largest purchasers of health care services and because of this, they seek out opportunities to contain costs. Recent health care policy has focused on managing costs while offering quality care and improving access to care. The Centers for Medicare and Medicaid Services (CMS) Innovation Center develops payment and service delivery models with this in mind.
Scenario
Mr. Magone, CEO of Healing Hands Hospital, has asked you to join the Future of Healing Hands Task Force. Your first assignment is to work with the hospital’s Chief Financial Officer (CFO), Ms. Johnson, and provide a summary of how the new CMS initiatives might impact the organization’s revenue structure. More information on the innovation models can be found on the CMS Web site.
Describe an Accountable Care Organization (ACO) and the benefits of an ACO.
Describe an episode-based payment initiative and the benefits of this initiative to Healing Hands Hospital.
Use this template to complete your assignment.
Reference
Centers for Medicare and Medicaid Services. (n.d.). Innovation models.https://www.cms.gov/priorities/innovation/models#views=models -
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“Strategic Management Case Project: Phase 3 Requirements and Deliverables”
Phase 3 Requirements
The following information outlines the requirements to successfully complete
Phase 3 of your Strategic Management Case Project.
Phase 3 includes tacks you completed in Modules 7-8. The length for this Phase is 7-9 pages. Phase 3 will be submitted at the end of Module 8.
M7
Develop Map & Conduct Evaluation
In Module 7, you will develop a product-positioning map with strategic implications for the company. You will also conduct a final evaluation of alternative strategies and detailed description of selected stragegy.
You will include the following information when you submit Phase 3 in Module 8.
o Product-positioning map with strategic implications o Detailed desciption of the selected alternative strategies M8
IFE, Ratios, Phase 1
In Module 8, you will develop detailed implementation and assessment plan and complete financial projections. You will also create a presentation that includes audio. You will include the following information when you submit Phase 3 in Module 8.
o Create presentation with audio o Complete the executive summary and insert into the Plan
o Complete all editing, verification, and citing of all sources, and insert graphs and illustrations. -
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Title: “Assessing Thyroid Function and Treatment Referral in a 42-Year-Old Female Patient: A Case Study”
It is anticipated that the initial discussion post should be in the range of 250-300 words. Response posts to peers have no minimum word requirement but must demonstrate topic knowledge and scholarly engagement with peers. Substantive content is imperative for all posts. All discussion prompt elements for the topic must be addressed. Please proofread your response carefully for grammar and spelling. Do not upload any attachments unless specified in the instructions. All posts should be supported by a minimum of one scholarly resource, ideally within the last 5 years. Journals and websites must be cited appropriately. Citations and references must adhere to APA format.
Scenario: A 42-year-old woman who is an established patient comes to an appointment complaining of sudden and unexpected weight gain, fatigue, and heavy menses for the past 3 months. The woman has a history of allergies, Guillain-Barré syndrome at age 18, depression, and some difficulty getting pregnant in the past. Her maternal grandmother had a history of thyroid problems, but no specific information was available. What additional subjective and objective assessments should be included in the patient examination?
Explain whether this patient should have had a routine screening of thyroid function prior to today’s visit.
Which testing is needed to diagnose hypothyroidism?
Why is the measurement of free T4 always preferred over the total T4?
Under what circumstances should this patient be referred to an endocrinologist for treatment?
Please be sure to validate your opinions and ideas with citations and references in APA format. -
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Insurance Accounting: Reinsurance, Taxation, and Takaful Products
Assignment (2)
Deadline: Saturday 04/05/2024 @ 23:59
Course Name: Insurance Accounting
Student’s Name:
Course Code: ACCT 424
Student’s ID Number:
Semester: 2nd CRN: Academic Year: 1445 H (2023-2024)
For Instructor’s Use only
Instructor’s Name: Dr. Shahid Husain
Students’ Grade: /15
Level of Marks: High/Middle/Low
Instructions – PLEASE READ THEM CAREFULLY The Assignment must be submitted on Blackboard (WORD format only) via allocated folder.
Assignments submitted through email will not be accepted.
Students are advised to make their work clear and well presented, marks may be reduced for poor presentation. This includes filling your information on the cover page.
Students must mention question number clearly in their answer.
Late submission will NOT be accepted.
Avoid plagiarism, the work should be in your own words, copying from students or other resources without proper referencing will result in ZERO marks. No exceptions. All answers must be typed using Times New Roman (size 12, double-spaced) font. No pictures containing text will be accepted and will be considered plagiarism.
Submissions without this cover page will NOT be accepted. Assignment Questions: (Marks 15)
Line of Insurance can further be classified as primary coverage or reinsurance assumed. Primary coverage involves policies written between an insurer and a customer directly. Reinsurance coverage involves the transfer of the insurer’s risk to a reinsurer. Explain the various types of reinsurance in detail. (5 Marks)
Define an Insurance Company as per Federal Income Taxation. State the conditions for an Insurance company to be treated as Tax Exempt. (2 Marks) What are primary methods used to assess guaranty funds assessments for property and liability insurance firms? Explain them. (3 Marks)
Pass the Journal Entries of the following transactions for Takaful Products: (5 Marks)
Contribution made by new the participants SAR 10,000, Contribution made by renewal participants SAR 5000
Commission given to the agent SAR 2000
Portfolio Investment made by Takaful Operators SAR 12,000
Management Expenses incurred For fund manager SAR 3,000
Selling of Investment Assets of worth SAR 8500 sold for SAR 9000 -
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Group Dynamics and Process in Therapy Group Facilitation Slide 1: Introduction – Introduce the topic of group dynamics and process in therapy group facilitation – Briefly summarize the purpose of the presentation Slide 2: Group Summary
This assignment continues the scenario from the Week 2 assignment, where you imagine you are a student in a special seminar on the formation and ongoing dynamics of a therapy group. As part of the seminar, you participate in an observation activity. While playing the role of the supervisor, you observe and analyze the facilitators’ performance in the video recording of a group therapy session. For the previous assignment, you focused your comments, questions, and suggestions on how the facilitators handled group engagement and in-group authority. For this assignment, you will create a presentation that focuses your analysis on how the facilitators handle issues related to group dynamics and group process.
Review the Group Counseling With Inmates: San Quentin Prison video in this week’s reading list:
https://video.alexanderstreet.com/embed/group-counseling-with-inmates-san-quentin-prison
After you view the video, create a presentation (5–7 slides) that analyzes the group facilitators’ performance when addressing issues related to group dynamics and group process.
Please structure your presentation according to the following outline:
Group Summary.
Summarize the group therapy session.
Use the summary from your Week 2 assignment as a starting point.
Revise according to instructor feedback and new observations from your most recent viewing of the group therapy session.
Group Dynamics.
Evaluate how facilitators assess group members’ verbal and nonverbal messages.
Note specific strengths and suggestions for improvement.
Evaluate how facilitators utilize supervision and consultation to guide professional judgment and behavior in the group setting.
Note specific strengths and suggestions for improvement.
Evaluate how facilitators apply knowledge of human behavior in the social environment to engage with clients.
Note specific strengths and suggestions for improvement.
Group Process.
Evaluate how facilitators manage sensitive self-disclosure to the group.
Note specific strengths and suggestions for improvement.
Evaluate how facilitators apply evidence-based methods or interventions to inform group facilitation.
Note specific strengths and suggestions for improvement.
Conclusion.
Evaluate facilitators’ overall performance, including the ability to:
Manage group process and transitions.
Develop mutually agreed-upon goals.
Assess the strengths, needs, and challenges of the client population.
Present suggestions for improvement.
Professional Communication.
Communicate in a manner that is scholarly, professional, and consistent with expectations for members of the social work profession.
Adhere to the rules of grammar, usage, and mechanics.
Support main points, assertions, arguments, conclusions, or recommendations with relevant and credible evidence.
Apply current APA style standards, including paper format, in-text citations, and the references list.
Note: Good supervisors contextualize their observations and suggestions with concrete evidence. Support your analyses and recommendations with citations from peer-reviewed literature and your textbook. Remember to format references according to current APA style.
Additional Requirements
Your assignment should also meet the following requirements:
Written communication: Written communication should be scholarly, professional, and consistent with expectations for members of the social work profession.
APA formatting: Resources and citations should be formatted according to current APA style and formatting standards. Use Academic WriterLinks to an external site. for guidance in citing sources in proper APA style. See the Writing CenterLinks to an external site. for more APA resources specific to your degree level.
Number of resources: Include a minimum of seven scholarly sources. All literature cited should be current, with publication dates within the past five years.
Length of presentation: 5–7 slide presentations, not counting title slide.
Font and font size: Times New Roman, 12 point. -
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Title: Media Bias: The Distortion of News and Its Impact on Society Ethics and Morality in the Media: A Comparative Analysis of News Stories from AllSides.com
Does the media shows bias?
As usual, this essay should be three to four pages in length; this time, be sure to include a Works Cited page (see MLA format (google it/ use OWL at Purdue) for details or see the citation description below).
Directions:
1. Read the following article, “Media Bias” https://www.studentnewsdaily.com/types-of-media-bias/
if the link does not work, search for the article title or google “types of media bias” and look for Student News Daily. see also the Library Guide on Media Bias. These links/ articles will provide some context on media bias. You do not have to quote or cite them in your paper– they are for reference and your better understanding of the topic. 2. Go to www.allsides.com and look for a top-of-the-page topic (features stories) that addresses politics or public policy. Read all three versions of the same story: Left, Center, and Right. Think about the following:
-What facts were included in all three stories?
-Was there one news source that contained facts the other two did not? Why might that be?
-What did you notice about the diction (word choice) used?
-Was there (mis)leading or subjective language to favor one point of view over another? You may also compare headlines if you do not want to go so far as quoting the articles. Look for loaded word/ phrases or words that have or imply different meanings. For example, the word “should” as in “the President SHOULD…” is stronger than “the President MAY WANT TO…” Include such examples in the body of your paper. 3. Write your essay on this topic, using examples (or refer to) the articles you’ve found on allsides.com:
Does the media shows bias?
Hint for a thesis: The media does (or does not) show bias. (it’s OK to keep it simple).
Some ideas to get you started (like the questions above in #3, you do not have to address all of these ideas in your paper):
In your introduction, discuss some general information on media bias and problems associated with it. Some items to consider: think about whether media bias is prevalent today (compared to a year ago, a decade ago, a century ago, etc.) You may want to define the perspectives of the media—right, left, and center– or discuss the various means by which many get their information in the modern age. In the body of the paper, provide a headline of the general news story and/or a very brief summary of the story/ issue.
Then SHOW (provide examples and analysis) how the story gets distorted or changes throughout the various versions on allsides.com. This should take several paragraphs and you may want to outline your thoughts and ideas first.
As you conclude (remember that a conclusion can be more than a paragraph), drive home your points about whether or not media bias exists and be sure to address the opposing view (if you have not already done so in the body of your paper). Consider the following: What are the short and long-term effects of media bias, if it exists? Is the media solely to blame for media bias OR Is the public to blame for choosing sides or news sources when seeking what is going on/ current events?
Finally, discuss what needs to take place as a mean of change; here are some thoughts you may want to consider for your final plea or call to action: What should journalists/ media do? What should the public do when seeking news? Ultimately, what should people know about “news”? How can individuals arm themselves with true and accurate information in order to be educated and informed of current issues in the state/ country/ world? Remember that you do not have to address ALL the suggestions and or questions that I have included here; I hope these ideas help you shape your paper and cover all necessary angles of the topic.
5. Include a Works Cited page. Remember that more than one work is plural– that is, workS
Though you are not required to refer to “Opposing Views in Context: Media Bias” or any other article in your paper, include a citation for it (them) if you did. Definitely cite the articles you referred to while comparing the news stories (Left, Right, Center from allsides.com). See MLA format (visit the OWL at Purdue) on how to cite, but in general, citations from websites should follow this sample format—see also the sample essays and look at their citations/ format—:
Lundman, Susan. “How to Make Vegetarian Chili.” 11 Nov 2013. eHow, www.ehow.com/how_10727_make-vegetarian-
chili.html.* Accessed 9/3/2017.
Breakdown of the above citation: -First, author(s)’s last name followed by author’s first name (sometimes it is a media outlet like BBC Press or AP, so just list that). Then include the article title in quotes. Next, include the date of publication. It usually follows the author’s name at the top of the article. -Then, the name or website—BBC News or Huffington Post, etc. -Next, copy the url and place a period after it. -Finally, include the date YOU accessed this article. Be sure to indent second, third, etc., lines and double space your citation as it is above.
Finally, alphabetize your sources by author’s last name. If there is no author listed, alphabetize that particular citation by the article title. If you need help with this paper, please contact me AFTER you have completed #s 1,2, and 3 above (i.e., after you have chosen and read your news topic and three articles on that topic).
Ethics and Morality/ Persuasion: A more argument-based theme, Ethics and Morality deals with often subjective questions of right or wrong, good or bad, reward and punishment, and fairness. While this theme also incorporates the previous themes (especially the Human Condition), it is also important to consider other related ideas. Law, rules, regulations or anything that seeks to maintain a peaceful coexistence amongst humans may or may not coincide with religion, beliefs and values to which an individual or group might adhere. -
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The Struggle with Anxiety: Understanding its Impact and Treatment
Write about anxiety and include the quotes and sources I included in the attached files. I need one more source and quote for the counterclaim part i already mentioned in the essay i attached. My teacher said i need to rewrite the whole essay because it doesn’t make sense and there is no citations with parenthesis with the page numbers or anything
-
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Title: Walking the Tight Rope: A Reflection on the Book and Its Impact on My Understanding of Public Health Introduction: As a student in a public health course, I was assigned to read Tight Rope by Nicholas D. Kristof and Sheryl
Write a 4-page reflection paper about Tight Rope. Reflection papers should be in first person voice (e.g. I felt, I thought, it reminded me, etc.) Do not give a plot summary BUT provide enough details/examples from the book to demonstrate that you read it. Do not use websites that provide summaries of the books; you must read the books yourself.
Don’t forget to use references and in-text citations, including the book itself and any other books, movies, etc. that you mention.
Don’t forget introductory and concluding paragraphs.
Papers should loosely answer some of the following questions, not necessarily in order.
What was the author’s main objective for writing this book?
Why do you think it has been assigned for this public health course?
What emotions did you feel personally about what you read?
What information did you learn or find most interesting? Least interesting?
What information did you find surprising? Why?
How does this book relate to other books you have read/movies you have seen/ things you have learned?
After reading the book, in what way has your view of the world changed, if at all?