Making Decisions in a Legal Context Research Paper

Making Decisions in a Legal Context - Research Paper Example Answer: Not all of the employees of a registered BAS agent need be registered with the Board. However, any parties (including individuals or groups) contracted for BAS related work need to be registered with the Board to ensure compliance with relevant legal provisions. Typically, it is common for a BAS service to register some of its employees with the Board in order to meet a â€Å"minimum numbers† requirement and to demonstrate the competence of the BAS agent (TPB, 2012a). In order to manage the personal information of employees, Sophie Tiller will store information in personal records. A similar approach will be used for contracted BAS agents. Access to these records would be restricted except for Sophie Tiller or relevant authorities for auditing and compliance checks. Q2. Describe the process for managing the personal information, particularly the police checks and other personal information including Tax File Numbers, Bank Account details, personal and contact information. Answer: At the time of induction, both employees and contractors would be required to provide or sign a consent form for criminal history record check. For most general purposes, this form is the NAT 16358 that is available at the Australian Taxation Office website (ATO, 2012a). This form will then be attached to the particulars of the employee or contractor and sent to the local police authorities for verification. Once verified character certificates are received from the police, the employee or contractor would be cleared for work. In a similar manner, employees and contractors would be required to provide details pertaining to their bank accounts, personal taxation details etc. voluntarily. These details will be verified by correspondence with the relevant authorities, for example, bankers, tax authorities etc. Once replies regarding the clearances are received, these will be entered in personal record files. The records will be updated with the frequency of one year in order to ensure that they are current. Moreover, records will be kept in personal files for a period of five years before they are removed as being obsolete. Q3. Legislation guiding the business: Describe the legislation guiding this particular case study business – Sophie Tiller Bookkeeping Services. Answer: The BAS service was not required to be registered before March 2010, but new legislation has made it mandatory for BAS and tax practitioners to register themselves. The Tax Agent Services Act of 2009 (TASA) covers the area of BAS service or agent registration (ATO, 2012b). Previously, BAS agents or services did not have any defined prerequisites or other registration requirements. However, since the adoption of this new piece of legislation, BAS agents need to be furnished with minimum education requirements of either a Cert IV in Bookkeeping or a Cert IV in Accounting. Since Sophie Tiller is experienced but does not meet the minimum educational requirements, she must upgrade her educational qualifications in order to proceed with a new BAS business service. Moreover, new BAS agents are required to demonstrate a minimum of 1,400 hours of work experience while older BAS agents working under the umbrella of certified accounting and bookkeeping regulators such as ACCA are required to display around 1,000 hours of work experience. Sophie Tiller can gain an advantage since she has over 3 years of experience in the BAS service industry under this piece of legislation (ICB, 2012a). Q4. Consumer protection: How the business ensures that it does not engage in any conduct that is misleading or deceptive. Answer: Previously there were little restrictions on who could act as a BAS agent, but this has recently been changed under legislative changes. BAS agents must be registered

Ludwig van Beethoven Essay Example | Topics and Well Written Essays - 750 words

Ludwig van Beethoven - Essay Example Having been instilled with the passion for music, he furthers his skill by taking lessons from notable musical figures in Vienna including Haydn, Albrechtsberger, Schenck and Salieri. Before long, "he has earned a name for himself as a pianist of great fantasy and verve, admired in particular for his brilliant improvisations" (Ludwig van Beethoven 2). In his twenties, Beethoven begins to suffer hearing disorder which gradually led his loss of hearing. However, this does not affect his ability in producing notable masterpieces. As stated above, the life of Beethoven spans the end of the classical until the early romantic era. Owing to this, the compositional career of Beethoven is divided into three periods namely, Early, Middle, and Late Periods which reflect his use of distinct musical styles. The Early Period features his earliest musical compositions which strongly emulates his predecessors like Mozart and Haydn yet "concurrently exploring new directions and gradually expanding the scope and ambition of the work" (Ludwig van Beethoven 3). The Middle Period comprises the compositions of Beethoven during the gradual loss of his hearing. Thus, his works exudes themes of struggle and heroism and are categorized as the most popular examples for the classical period. The Late Period includes the last compositions of Beethoven and is noted by their intellectual depth, intense and highly personal expression, and formal innovation. These works are regarded as the commencement of the Romantic Era (Ludwig van Bee thoven 3). Included in the Early Period, Beethoven's Piano Sonata No.14 in C-sharp Minor is more popularly known as the Moonlight Sonata. This composition which is originally entitled by Beethoven as "Quasi una Fantasia" (Almost a Fantasy) is dedicated to the 17 year old pupil of the musical genius Countess Giulietta Guicciardi. As the title suggests, the composition is more of a Fantasia than a sonata as it does not follow the latter's fast-slow-fast form. Moonlight Sonata can be regarded as Beethoven's expression of love to this aristocrat whom she proposed to afterwards (Moonlight Sonata 1). The Moonlight Sonata is comprised of three movements: Adagio sostenuto, Allegreto, and Presto Agitato. The first movement sounds like a "lamentation" with a dark and whisper like melody. It is played against an accompanying ostinato triplet rhythm. The dynamics of the movement ranges from pianissimo (very quietly) to mezzo forte (moderately loud) giving a powerful impact to listeners. The second movement is regarded as a moment of relative calm in the piece. This part is written as a scherzo which denotes to a "comic composition, usually fast moving and used in place of a minuet or trio during Beethoven's time." The Moonlight Sonata peaks on its final movement where the composer wrote with fast arpeggios and strongly accented notes. In contrast to the first two movements, this movement is more powerful and invigorating with fast rhythm, loud dynamics, and more powerful texture. The Moonlight Sonata is noted for its simple yet beautiful melody (Rosen 126). The Eroica is Beethoven's composition in his middle musical career which is highly influenced by the political situation during his time. It should be noted that Beethoven lived during the time of French Revolution which ended in chaos. Out this chaos arose a French