Psychology Piaget and Skinner - 1856 Words

Assignment 1 The cognitive perspective is a theory that attempts to explain human behaviour by understanding our thought process. Our information process is compared to that of a computer: Inputting, storing and receiving data. One of the most famous cognitive psychologists was a scientist called Jean Piaget (1896-1980). According to Piaget, understanding comes in the form of ‘schemas’ (Fritscher, 2011). Schemas are cognitive structures that represent certain aspects of the world (pre-conceived ideas for things). Schemas develop through at least two processes: assimilation and accommodation. Assimilation is simply adding new information into an existing schema but keeping the general idea the same. Accommodation is the process in†¦show more content†¦However, younger children tend to try out these variations randomly. Experts have argued â€Å"...the clear-cut ages and stages forming the basis of Piaget s theory are actually quite blurred and blend into each other† (Donaldson, page 57). In Donaldson’s book, ‘Children s Minds’, she suggests that Piaget may have underestimated children s language and thinking abilities by not giving enough consideration to the contexts he provided for children when conducting his research (Castella, 2011). Although Piaget’s theory gives us a brief understanding of how children’s learning develops, not all children are taught the same way nor do they learn at the same pace. Each of the four stages have been criticised by experts. For instance on evaluation of the sensorimotor stage; Bower (1982) found that children display object permanence at a much younger age than Piaget suggested. We can agree or disagree with Piaget’s theory but one thing is certain, we will always imagine the stages whilst observing our children g row â€Å"... it is certainly true that, whether we agree with the theory or not, Piaget has changed the way we think about children’s thinking† (Sternberg, page 761). The behavioural perspective is an assumption that our identity is shaped by our surroundings. The people we know, the schools we attend and even how much money we have in our bank accounts can make us who we are. There are two theories involved:Show MoreRelatedIs Conceptual Critiques Relevant for Psychology?1472 Words   |  6 Pagestheory as another type of example on Conceptual Critiques (Skinner, 1963). His theory states that the best way to understand a behavior is to look at the association made between the behavior and the consequence of that behavior. Although Skinner’s primary interest was in human behavior, most of his research was done on animals using laboratory apparatus well known as the Skinner box. Hence, in his experiment, Skinner placed rats in the Skinner box and observed its’ behaviors. Initially, these ratsRead MoreSkinner Vs Cognitivism1126 Words   |  5 PagesIntro B.F. Skinner and Jean Piaget were two influential theorists that have made a huge contribution to the field of education. Skinner’s theory is referred to as the behaviorist theory, and Piaget’s is cognitive theory. Both theories of learning are based on the development from two completely different perspectives while making an impact on educators around the world. Behaviorism is based off the belief that behavior is shaped through positive and negative reinforcement. Cognitivism is basedRead MoreTheories Of Learning With Interactive Multimedia Resources980 Words   |  4 PagesBehaviourism (Skinner) and Genetic Epistemology (Piaget) in light of the thought that these two are still the two prevailing theories in terms of learning with interactive multimedia resources (Jonassen, 1991; Atkins, 1993; Hannafin, Hannafin, Hooper, Rieber, and Kini, 1996), as I like to utilise these in the teaching of Religious Studies. As indicated by Deubel (2003), advancements in preparat ion of such content seem to have taken after movements in the predominant standards of psychology. Early computerisedRead MoreSummary of B.F. Skinner and Piaget1045 Words   |  5 Pageshuman development was B.F. Skinner (Diessner, 2008, p. 134). Skinner was notable for his description of the acquisition of new behavior through the use of reinenforcement and punishment called operant conditioning (Diessner, 2008). Skinner also contributed his behaviorist explanation of language development through his concept of verbal behavior (Diessner, 2008). To Skinner verbal behavior is basically a behavior which is â€Å"reinenforced through the mediation of others† (Skinner, 1957, p. 2) and ultimatelyRead MorePerspectives On Psychology And Evaluate Their Key Assumptions1547 Words   |  7 PagesPerspectives in Psychology This essay will give detailed descriptions of the behaviourist and cognitive perspectives in psychology and evaluate their key assumptions. The strengths and limitations of each perspective will be discussed along with an evaluation of their applications to contemporary issues in psychology. Finally there will be an analysis of the similarities and differences between each perspective and a conclusion. The behaviourist perspective is a scientific approach within psychology whichRead MoreCognitive and Behavioral Theories721 Words   |  3 PagesIn Psychology there are many different theories; especially about development. And, just like every theory there are pros and cons. Each theory was created by different people with their own perspective and their own biases. It would be ignorant to say that one theory had all the answers. There were two theories I read about that caught my attention, Cognitive and Behavioral. I have heard about the growing popularity of Cognitive Behaviorists and I am curious about how they are similar and differentRead MoreChild Development Through Parental Training803 Words   |  4 Pagesenvironments. As a result of this influential conceptualization of development, these environments — from the family to economic and political structures — have come to be viewed as part of the life course from childhood through adulthood. Piaget Jean Piaget was a Swiss scholar who began his studies in intellectual development in the 1920s. Piaget’s first interests were those that dealt with the ways in which animals adapt to their environments and his first scientific article about this subjectRead MoreI Know What ItS Like To Be Afraid Of Your Own Mind.1610 Words   |  7 PagesThere is the Cognitive theory, the behavior theory and the psychodynamic theory. One of Jean Piaget many famous quote states â€Å"When you teach a child something you take away forever his chance of discovering it for himself†. Jean Piaget was a Swiss biologist, philosopher and psychologist. He was born in Neuchatel, Switzerland august 9th, 1896 and died on September 16th, 1980 in Geneva, Switzerland. Jean Piaget was influence by lev Vygotsky a psychologist and Lawrence Kohlberg also a psychologist justRead MoreLearning Theories : A Comparison Of Behavioral And Cognitive Views1163 Words   |  5 PagesFeist, Roberts, 2013). Ivan Pavlov, John Watson, E.L. Thorndike, and B.F. Skinner were the early pioneers of behavioral learning (Feist et al., 2013; Ormrod, 2012). In 1913 John Watson published â€Å"Psychology as the Behaviorist Views it,† listing and expounding on areas of special concern within the field of psychology. Watson contended that psychology should be strictly scientific and objective, the goal of psychology is to predict behavior and develop the ability to control behavior, the irrelevanceRead MoreBehavioral Learning Child Development Observation1597 Words   |  6 Pagesï » ¿Introduction Theories of child development can be tied to particular philosophical groundings of the major schools of psychology. This paper will provide the basis for the application of behavioral learning theory to an observation of three children in a natural context. A discussion of the rationale for choosing behavioral learning theory over cognitive, contextual, psychodynamic, or social-cognitive learning precedes the explication of behavioral learning theory. As summary of notes and conclusions

Evaluation Of My Own Performance - 1257 Words

Introduction In this assignment, I am going to be evaluating my own performance in the interview, providing strengths and areas for improvement. On top of that, providing information how to develop the areas for improvement. Also, this assignment will contain the assessment of legislations and regulations, also how legislations impact businesses in recruitment and selection processes. Finally, it contains retention processes. P4: Evaluation of my own performance in the interview Despite the fact that there was no time to prepare for the interview as the last minute my interview college has changed, my performance at the interview was not great, there are many areas of improvement. In terms as an interviewer, I was well organised and prepared. I had all needed documentations such as job description, personal specification, advert and short listing documentation. On top of that, I was professionally asking the questions and marking in the short listing documentation. As an interviewer, I was very nervous not to miss any of the question to ask as all questions were linked to the short listing documentation. Also, as an interviewer I lack of confidence. Although, I was well prepared and I knew the â€Å"welcoming and ending† speeches but because I was so nervous I forgot both of them so I needed to improvise. I believe, that to improve the weaknesses that I have faced in the interview performance I need to practice more, with the practice I would become more confidence withShow MoreRelatedEssay On Aid Conditionalities1048 Words   |  5 PagesThis paper exemplifies a fresh perspective on the long-standing debate of the effectiveness of aid conditionalities. This perspective casts a critical eye on the effectiveness of donor institutions and states in enforcing their own rules and goals rather than the usual critiques on recipient countries. In the past, political scientists and donor institutions and states have blamed the failure of aid conditionalities on recipient country deficiencies and factors as general as domestic regime typeRead MoreThe Importance Of Teacher Quality And Promote Learning1728 Words   |  7 PagesThe purpose of teacher evaluations is to ensure teacher quality and to promote learning. The Framework for Teaching, by Charlotte Danielson, has effectively identified 4 domains reflecting the responsibilities of teachers. The domains of teacher responsibility outlined in this evaluation tool are: Planning and Preparation, The Classroom Environment, Instruction, and Professional Responsibilities. Within each of the 4 domains, there are descriptive elements exemplifying the characteristics of theRead MoreEvaluation Of An Effective Evaluation Process1513 Words   |  7 PagesData gathering, reviewing, and analyzation is a very important step in an effective evaluation or assessment process. The outcome as well as any subsequent suggestions are based on the data and review provided during the initial process. Guerra-Lopez (2008) emphasized that the success of an evaluation process is contingent upon five particular aspects about data and data sources: 1) data relevance, 2) data collection, 3) evaluating data, 4) data reporting, and 5) avoiding data errors. These fiveRead MoreThe Arizona Department Of Corrections Rating System945 Words   |  4 P agesthe Arizona Department of Corrections rating system, and touching on the current evaluation process and discussing options to improve on the process. I work in the department of corrections and the evaluation system currently implemented is the managing, accountability, and performance (MAP). This system is far from perfect, and very susceptible to subjective evaluations. Most employees do not agree with the evaluations they receive and for the most part this is due to the supervisors not putting inRead MoreHuman Resource Management and Power Point Essay773 Words   |  4 Pagespresenter notes. Can I attach a second document for my references? Power Point won’t double-space. You could but the evaluator will be grading only your Power Point. All contents you want to have under consideration should be inside the presentation. The evaluation department knows the limitations of Power Point and will not â€Å"grade off† for the double-spacing of references. How long should my responses be? Each prompt should have its own slide. If you find you must have more than 15-16Read MoreAnalysis of the Performance Management System1469 Words   |  6 PagesSTRATEGIES FOR PERFORMANCE MANAGEMENT SUGGESTED? I have analyzed the performance management system and policy of the Overstrand municipality which in my opinion is good and has been used and applied to their employees for a long time. However, the aforesaid municipality apparently has not explored other current performance appraisal methods for its employees. It might have been a good idea to try and test alternative and new methods of performance evaluation such as self-performance assessment andRead MoreEvaluation Of Nursing And Nursing Education Essay1289 Words   |  6 Pagesthoroughly scrutinize how they would apply to my personal life, and other contextual settings such as social context, coupled with current related researches on these concepts. However, their applications to my current workplace (Havana Specialist Hospital, Surulere, Lagos) and the usefulness to the current world will also be discussed. The concepts are as follows: Evaluation (M10), Reporting and Recording (M8), Educational Assessment (M10), Performance Appraisal (M10), Addictions (M12), CounselingRead MoreCitibank: Performance Evaluation1428 Words   |  6 PagesCASE â€Å"Citibank: Performance Evaluation† Harvard Business School 9-198-048 rev: October 14, 1999 The Performance Scorecard: a strategic management tool Frits Seegers, President of Citibank California, is convinced that â€Å"in a competitive marketplace where businesses compete for customers, customer satisfaction is seen as a key differentiator and increasingly has become a key element of business strategy†1. Fulfilling customers’ expectations is a critical issue for the long term business sustainabilityRead MoreComputer Networks And Its Impact On The Organization s Business Strategy1230 Words   |  5 Pagescomputer network. These evaluation points explore the network’s: security, data rate, network upgrade tolerance, device interfacing, internet connections, application performance, network services, wireless connectivity, and its cost. Network supports business value American businesses mostly follow two business strategies, either being a cost leader like Walmart or a differentiator like Google. Thus, their computer networks should support these business strategies. If my company gives me the responsibilityRead MoreCreating Your Dream Job873 Words   |  4 Pagesas assigned. Product development, product improvement and product testing. Lab and Field performance testing. Project specific performance improvements. Customer correspondence for all field related performance issues. Lead retrofit implementation projects. Work with cooling tower manufacturers and other vendors on design improvements. Technical training for technicians and sales. Maintain equipment performance certifications. Create and update equipment technical documents. Field technical customer

Essay on Fonderia Di Torino S.P.A. - 1076 Words

Fonderia di Torino S.P.A. Case analysis report Fonderia di Torino S.p.A, founded in 1912 by Benito Cerini, was a manufacturing company who produced metal castings using semi-automated molding machines. The company’s main line of business was the production of precision metal castings for use in automotive, aerospace, and construction equipment. The company excelled at this and was awarded because of the quality of its products. The mainly European customers of Fonderia di Torino were original-equipment manufacturers (OEM). The OEMs insisted on quality products. The OEMs gave preferential treatment to Fonderia di Torino. The confidential market-demand information that Fonderia di Torino received helped increase the precision of†¦show more content†¦In order to proceed, we can make the number 95 percent of the book value at that time. |Resale value of the new machine 6 years later= |= |239875 | |95%* Book value =252,500*95%Show MoreRelatedFonderia Di Torino S.P.A.1148 Words   |  5 PagesFinance Case Study: Fonderia di Torino S.p.A. Case Overview: Company considering purchase of Vulcan Mold-Maker automated molding machine. Machine prepares sand molds into molten iron using iron castings, automates manual intensive process. Questions: 1. Assess the economic benefits of acquiring the Vulcan Mold-Maker machine. What is the initial outlay? What are the benefits over time? What is an appropriate discount rate? Does the net present value (NPV) warrant the investment in theRead MoreFonderia Di Torino S.P.A.1704 Words   |  7 Pagesconsidered before the project is accepted or rejected. Question 1: What is the basic nature of the problem in this case? Answer: The basic nature of the problem in this case is all about capital budgeting issue that was being faced by Fonderia di Torino S.p.A. in decided to have some resources investments in order to manage their production throughputs. Managing director of this specialty foundry must decide whether to approve a major investment to automate part of her plant s production processRead MoreFonderia Di Torino S.P.a Essay727 Words   |  3 PagesFonderia di Torino, S.p.A Midterm Individual Case Fonderia di Torino, S.p.A is a manufacturing company who produces metal castings using six semi-automated molding machines. However, they are currently considering purchasing a Vulcan Mold-Maker machine to replace the six machines currently in place. The firm needs to consider all costs in deciding whether to keep the current machines or purchase the Vulcan Mold-Maker. Buying the Vulcan machine will result in year 0 outflows of 1.01 millionRead MoreFonderia di Torino S.P.A. Case Study860 Words   |  4 PagesFonderia di Torino S.p.A. 1. Please assess the economic benefits of acquiring the Vulcan Mold-Maker machine. What is the initial outlay? What are the benefits over time? What is an appropriate discount rate? Does the net present value(NPV) warrant the investment in the machine? Initial Case Outlay Price of new machine (1,010,000) Current after-tax market value of old machine [130,000+{(415,807-130,682) -130,000}*0.43]= 196,704 Net outlay for new machine -1,010,000+196,704 = -813,296 Appropriate

Sarbanes Oxley Example

Essays on Sarbanes Oxley Research Paper sarbanes oxley act The paper sheds light on the Sarbanes Oxley Act which laid down the foundation and set new standards of financial reporting for the public as well as the listed companies along with the auditors of the public and listed companies to ensure the security of the interests of shareholders as well as other stakeholders. introduction After some massive corporate scandals such as Enron, WorldCom and Tyco International etc, questions were raised on the credibility of the financial reporting customs and the quality of the audit along with the reliance which is placed on the audit. This called for the guard of the interest of the shareholders as well as the rebuilding of the trust of the investors where they can have faith in the audit as well as the financial reporting practices that reporting standards will highlight, at the right point of time, regarding any event which may affect their interest. Certain actions were also required which protect the interest of the investors through enhancing the truthfulness and consistency of the financial reporting and the disclosures made for the purposes of financial reporting as per the applicable standards. Hence, a bill was enacted in the end of July 2002 in order to set improved standards as guidance and benchmark for every public company of U.S., its board of directors, administration and especially the public auditing firms. This bill is remembered by the names of the sponsors of the bill i.e. Paul Sarbanes and Michael Oxley who were the Senator and Representative respectively. The bill covers 11 wide areas of the financial reporting as well as audit such as the independence of the auditor, corporate social responsibility, disclosure requirements, fraud accountability, tax returns and penalty regarding the corporate frauds etc. Since the enactment of the bill, numerous questions have been raised on the extent to which the bill has proved to be beneficial to the investors as well as the shareholders and the extent to which it has provide the guiding principle for the companies to improve and enhance the truthfulness and reliance of the reporting. Some analysts consider the act as a very beneficial development to curb the events of fraud while some consider the fact that the complexities created by the act have overshadowed its advantages. advantages of the sarbanes oxley act Some of the advantages that have accrued to the shareholders and the investors as well as the regulatory bodies to enhance the credibility of reporting as well as the audit are explained in detail below. special attentation towards internal control One of the foremost benefits which have flown to the entities as well as the stakeholders of the company is that the law requires the external auditor of the company as well as the management to account for the sufficiency of the internal controls of the company with regards to financial reporting. (Wagner, 2006) The act requires the company to produce a report and to confirm its responsibility of establishing internal control for the purpose of financial reporting, which enhances the credibility of the management as well as the reporting. (Legal Guide) Responsibility of financial reporting The act emphasizes on the top management of the company to claim the responsibility and ownership of the financial statements. Pursuant to this, it was seen that the management took greater interest in the preparation of financial statements as well as other reporting responsibilities. enhanced auditor independence The act called for enhanced auditor independence as prior to the act the auditors used to ignore or conceal misstatements in order to establish client relationship and to acquire business of the client by providing non-audit or consultancy services to the client. The act strictly banned the auditors from entering into agreements which were undertaken to provide well-paid consultancy or other non-audit services. This further improved the auditor objectivity and the independence of the auditors. guard of Information Technology based transactions The clauses of the act do not merely influence the monetary area of companies, it also involves the Informational Technology sector whose has to store the electronic records of the entity and execute transactions through electronic devices. The act lays emphasis on keeping the electronic records of the entity for a period of 5 years or more which includes the business transaction record, communication record, data processing record and any other related electronic data. (Spurzem, 2006) This ensures the scrutiny of monetary as well as the electronic data for the purpose of audit and to determine any event of fraud within the entity. disadvantages of the sarbanes oxley act Apart from the advantages that flew to all the stakeholders of the company for enhanced reliance, there was also some criticism on the act which curbed the advantages. Some of those disadvantages are following. increased the cost of reporting The act called for the establishment of some new departments such as the internal control department and also called for additional reporting responsibilities which required the companies to either hire experienced personnel or outsource in persuasion of the clauses. These additional costs have proven to be fairly heavy for the companies and the act has come under immense criticism in respect of these costs. flight of business to other countries Some people have argued on the fact that due to the stringent regulations of the act, it has become difficult for some of the companies to cope up with the requirement of the act and to comply with it. Hence, these regulations have proven to be damaging, particularly to small companies and firms, who are getting themselves delisted from the US stock exchanges and getting listed on stock exchanges across border. harsh penalties The analysts have also blamed the law for enforcing penalties which have been very harsh in their nature. Some penalties such as the financial statements not signed by the appropriate authority etc were deemed harsh by the analysts and it was seen that companies, in order to escape from these penalties, took flight to other countries where they assumed lesser compliances. (Vitez) conclusion Since the event of major corporate frauds in the United States and other countries, many laws and regulations have been made in order to regain the confidence of the investors and to make sure that such incidents do not take place again. Sarbanes-Oxley Act is one of those laws which came up in order to reestablish the faith of the investor and to lay down the foundation of improved and secure corporate reporting which doesn’t only prevent frauds and misstatements but also lays down the guiding principles for governing the audit of financial statements. The act has been quite able to rebuild the confidence of the investor and has also enhanced the reliance of the user of the financial statement but some of the aspects, such as the heavy costs of compliance and the restrictions placed over companies and auditors have overshadowed the advantages of the act. Works Cited Legal Guide. (n.d.). Retrieved November 28, 2011, from http://www.toplegalguide.com/sarlaw_advantages.htm Spurzem, B. (2006). Retrieved November 26, 2011, from http://searchcio.techtarget.com/definition/Sarbanes-Oxley-Act Vitez, O. (n.d.). Disadvantages of Sarbanes Oxley. Retrieved November 28, 2011, from http://www.ehow.com/about_5494421_disadvantages-sarbanes-oxley.html Wagner, S. (2006). Unexpected Benefits of Sarbanes-Oxley. Harvard Business Review .

Dream Catcher free essay sample

Dream catchers are highly respected in my household because we believe in their purpose and also we believe that they truly do work. I hope by the end of my essay you will completely understand what their purpose is and also why we value them in our household. I am going to tell you a little story and I am only going to tell you because it is winter and in our culture we can only pass on stories during the winter. Long ago in the ancient world of the Ojibwa Nation, the Clans were all located in one general area of that place known as Turtle Island. It is still told by the old Ojibwa storytellers how Asibikaashi (the Spider Woman) helped Wanabozhoo bring giizis (the sun) back to the people. To this day, Asibikaashi will build her special lodge before dawn. If you are awake at dawn, as you should be, look for her lodge and you will see this miracle of how she captured the sunrise as the light sparkles on the dew which is gathered there. We will write a custom essay sample on Dream Catcher or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Asibikaashi took care of her children, the people of the land, and she continues to do so to this day. When the Ojibwa Nation dispersed to the four corners of North America, to fulfill a prophecy, Asibikaashi had a difficult time making her journey to all those cradle boards, so the mothers, sisters, and grandmothers took up the practice of weaving the magical webs for the new babies using willow hoops and sinew or cordage made from plants. The dream catcher is in the shape of a circle to represent how giizis travels each day across the sky. The dream catcher will filter out all the bad dreams and allow only good thoughts to enter into our minds. You will see a small hole in the center of each dream catcher where the good dreams may come through. With the first rays of sunlight, the bad dreams would perish. When we see little Asibikaashi, we should not fear her, but instead respect and protect her. In honor of their origin, the number of points where the web connects to the hoop are 8 for Spider Womans eight legs or 7 for the Seven Prophecies. It was traditional to put a feather in the center of the dream catcher; it means breath, or air. It is essential for life. A baby watching the air playing with the feather on her cradleboard was entertained while also being given a lesson on the importance of good air. The use of gem stones is not something that was done by the old ones. U. S. Government laws have forbidden the sale of feathers from sacred birds, so using four gem stones, to represent the four directions, and the stones used by western nations have been substituted. The woven dream catchers of adults do not use feathers. Dream catchers made of willow and sinew are for children, and they are not meant to last. Eventually the willow dries out and the tension of the sinew collapses the dream catcher. Thats supposed to happen. It belies the temporary-ness of youth. Adults should use dream catchers of woven fiber which is made up to reflect their adult dreams. My children have been taught at a very young age the meaning and purpose that dream catchers serve to our family. They each have their own dream catcher that was made by a family member of mine. So not only does it serve as catcher of bad dreams but it also was a gift so that it makes it extra special to them. My children will happily proclaim that they truly do believe in it because they have never experienced a bad dream in their life. As long as I have had a dream catcher hanging in my bedroom I have also never experienced a bad dream as well. Not only is the dream catcher held with high regards in my household but also within my extended family as well as our nation of Native American people. If you were to travel to my reservation you would not find your â€Å"typical† dream catcher. When I say typical I mean that most people don’t use the materials that were traditionally used. Instead they use more modern materials. The Native American people look down upon those dream catchers and believe that people are mocking them when they display a non-traditional dream catcher. My family and I don’t hold to that belief because most people that buy typical dream catchers are not aware of the tradition and value that are associated with dream catchers. Within each dream catcher is a special meaning and connection that I will forever hold with the creator of that dream catcher and my heritage. I choose to represent that connection by having one in each room. By having one in each room I am also ensuring that no bad dreams, thought, and/or visions are allowed into my household.

Tax Guide Musicians Actors And Entertainers â€Myassignmenthelp.Com

Question: Dicsuss About The Tax Guide Musicians Actors And Entertainers? Answer: Introducation From the background scenario it is noted that Ms. Jenny was a Honkong resident who was initially offered a temporary business travel to Australia in order to offer suggestions to the former residents of Honkong who were settled in Melbourne, Sydney, and Brisbane during April 2016. To complete her training she visited all the three cities by next three months but the employer asked her to extend her stay in Australia for a further period of nine more months. On July, she leases a service executive apartment for the tenure of nine months till which she stayed in Sydney. Once a week, Ms. Jenny travelled outside of Sydney to meet her clients. Hence the underlying issue is that whether Ms. Jenny can be considered as an Australian Resident or not for taxation purpose. Rules by the national taxation authorities of Australia provide an understanding about the taxability of an Australian or foreign resident. The rule is stated as under: One will be continued to be an Australian resident for taxation purpose if one leaves Australia temporarily and do not set up in another country permanently. The key factor that decides residency is the intention. Even for a short span of time an individual can be considered as the resident if he carries the intention to stay back in Australia An individual will be considered as an Australian resident if he visits Australia and he works and lives in a location and has taken ample steps to make Australia as his home. If somebody is working and staying there it means that he is permanently residing there has a long term perspective. The tenure of employment is another considerable factor. An employee can be sent to visit Australia for work and may extend beyond the prescribed limit of 183 days in an income year but again the intention of keeping the employee becomes the driving factor to decide the residential status of Australia. If an individual visiting Australia is travelling across different locations of Australia for most of the time, then he will be considered as the foreign resident only. Since his intention doesnt seem to settle down permanently. She went to visit all the three cities to complete the training by next three months but the employer asked her to extend her stay in Australia for a further period of nine more months. So she her intentions are evident. One will be continued to be an Australian resident for taxation purpose if one leaves Australia temporarily and do not set up in another country permanently. The key factor that decides residency is the intention The primary test of tax for residency of Australia is the resident test. In case the reside test is not passed out, the individual is classified as resident of Australia provided that any one of the following statutory criteria is satisfied: 183 days Test: An individual will be considered as an Australian resident if he visits Australia and he works and lives in a location and has taken ample steps to make Australia as his home. If somebody is working and staying there it means that he is permanently residing there has a long term perspective. If for more than half of the financial year an individual is present in Australia whether continuously or with irregular travelling, he can be considered having a constructive residency in Australia unless it can be proved to the contrary that the usual place of adobe is outside Australia and his intention are not to stay back in Australia. Other factors which are a healthy decision maker are as follows : Physical presence in Australia Employment tenure Marital Status is also a decisive factor Intention to stay back Maintenance and location of assets Social and living arrangement Frequency and Duration of visit The details of the other prime factors are outlined as under: Physical presence in Australia: The physical presence in Australia is not based on the days of stay or so. Physical presence is very much required to have a residency status. The purpose of stay comes to reality when an individual is having a long physical presence as well. Employment Tenure: An employee can be sent to visit Australia for work and may extend beyond the prescribed limit of 183 days in an income year but again the intention of keeping the employee becomes the driving factor to decide the residential status of Australia. Marital Status: If an married individual and his spouse is working in Australia and has the intention to stay together, it is considerable to understand the status of the individual as Australian Resident from tax point of view. Migration and other perspective comes in picture. Intention to stay back: The residential status is further dependent on the intention to stay. Even for a short span of time an individual can be considered as the resident if he carries the intention to stay back in Australia. Maintenance and locations of assets: An individuals personal effects are kept safe and in its permanent adobe in order to prevent the same of wear and tear out of travelling since he is internally attached to those. Social and living arrangement: The living arrangement decides whetherthe resident will stay there or not. Frequency and Duration of visit The frequency of travel is again taken ahead with the purpose as well as the intent of the travel. The duration factor is also important to decide upon the residential status. If the duration exceeds the specified time limits, it can be said that the applicant has an intention to stay permanently. Migration and other perspective comes in picture. Application In relation to the training assignments assigned by the Employer, Ms. Jenny moved to Sydney and she was supposed to visit cities like, Sydney, Melbourne and Brisbane within a period of three months. The proposal was restated by the Employer to extend her stay further by a period of nine more months in Sydney where she started living in a leasehold property. Further, she moved her personal effects and clothes to Australia. During her visit, her parents visted her twice. Few parameters can be understood well as under: Jenny initially had no intention to settle down and was merely a business traveller in Australia. If a person has no intention to settle down it dosent mean he can be treated as resident of Australia thus we can say that he cannot be treated as resident of the country. An extension of nine more months was made by the Employer from July, 2016. With this extension, her duration of stay of more than 183 days in Australia in an income year got triggered. The movement of personal effects and tenure of employment ignited the purpose of presence irrespective of the expiring tenure of nine months of stay. She rarely travelled for business puposes thereafter and was settled in Sydney Office. When she got herself a leasehold apartment in Sydney, her living behaviour and other attributes discussed above confirmed her intention and presence in Australia. Since the extension of tenure is there, the communication and seasonal challenges is also expected and hence the clothes and personal effects are brought. The visit of their parents twice on two occasions symbolizes the change of intent of Ms. Jenny on having a connection within local Australia. The employment tenure, movement of personal effect, living habits and intention has triggered the purpose of the presence irrespective of the expiring tenure of nine months of stay on completion of nine months. Migration and other perspective comes in picture. The intention and the days of stay being more than the prescribed limit of 183 days prohibit Ms. Jenny to be foreign residents from the taxation governance of Australia at least for the period of current financial year of 2016. On the basis of the outlined discussion and applying the taxation rules of Australia, Ms. Jenny can be concluded as the resident of Australia for the current income year of 2016-17. Her presence in Australia is concluded by her living behaviour and other attributes as discussed above. Further, for the income year 2015-2016, Ms. Jenny is not an Australian Resident since she travelled Australia for business purpose and had no intention to stay permanently there in. A TV personality has been offered to join a television show of an Australian Based channel with an initial offer of a lump sum amount of USD 400,000 followed by USD 100,000 in addition to the same as monthly salary. The issue dwells on the determining whether both the receipts of USD 400k as well as USD 100K per month as recurring salary income are assessable income or not for an Australian Based show. A special professional is an individual having professionalism in music, artistic work, literature or a sports person or a performing artist. The concept of averaging income has to be there in order to derive the special professional income. .Assessable income is taxable under certain laws and regulation. The assessable professional income is an income arising directly from the performance of the special professional. The following are the incomes included for the calculation of the assessable professional income: Rewards, prizes and gifts which has been received from some individual or company. Fees or the income earned from commentating, advertisement, endorsement, interviews and similar kind of social participation. Any kind of royalty income which is gained through franchise or from other source. The following are the exclusion for considering it into assessable income for a special professional: Lumpsum superannuation payment Capital gains (Net) Payment for unused leave. The lump sum money is bifurcated then the same is considered for taxable income. Ruling 12 and subsection 6(1) further extends the meaning of royalty to the use of motion picture films or video tapes for the purpose of TV or other broadcasting. A special professional is an individual having professionalism in music, artistic work, literature or a sports person or a performing artist. In the given situation the TV personality has successfully been offered USD 400000 as lump sum and a fixed monthly salary component of USD 100000. The following points of consideration are relevant to sum to a conclusion: The TV personality to whom the show is offered falls within the ambit of Special professional. The lump sum amount of INR 400,000 USD which the TV personality earned is the result of her existing brand name created over a period of time. Such a brand name attracts royalty income wherever it is received. A royalty income is received from a franchise when the franchise uses the name of the company. The lump sum money is bifurcated then the same is considered for taxable income. Ruling 12 and subsection 6(1) further extends the meaning of royalty to the use of motion picture films or video tapes for the purpose of TV or other broadcasting. Thus, from the above assessment it can be considered as royalty income. The companies who are having different franchise fetch royalty income. The owner of the franchise pays royalty to the company. The monthly income of USD 100000 that corresponds to the salary is a taxable income. Further, to support the above situation, case law of Muzak Corp. v. Composers, Authors, and Publishers Association of Canada, [1953] 2 SCR 182, (Supreme Court of Canada- Canada (Federal)) can be referred as well. Conclusion USD 4000 that corresponds to royalty income on basis of narration stated above is lump sum money and USD 100000 per month of Salary is to be considered as assessable income for the year. References AllanHall, 2017. Tax Guide. Musicians, Actors and Entertainers, 1(7th), p. 20. Atotaxrates, 2017. atotaxrates. [Online] Available at: https://atotaxrates.info/individual-tax-rates-resident/income-averaging/income-averaging-special-professionals/ [Accessed 25th September 2017]. Exfin, 2017. exfin.com. [Online] Available at: https://www.exfin.com/australian-tax-residency [Accessed 25th September 2017]. Government, A., 2017. ato.gov.au. [Online] Available at: https://www.ato.gov.au/Individuals/Tax-return/2017/In-detail/Publications/Income-averaging-for-special-professionals-2017/?=redirected [Accessed 25th September 2017]. Government, A., 2017. ato.gov.au. [Online] Available at: https://www.ato.gov.au/Individuals/International-tax-for-individuals/Work-out-your-tax-residency/Residency-tests/ [Accessed 25th September 2017]. Government, A., 2017. ato.gov.au. [Online] Available at: https://www.ato.gov.au/individuals/international-tax-for-individuals/in-detail/residency/residency---the-resides-test/ [Accessed 25th September 2017]. humanservices, 2017. humanservices. [Online] Available at: https://www.humanservices.gov.au/individuals/enablers/lump-sums-while-income-support [Accessed 25th September 2017]. interactivetaxconsultants, 2017. interactivetaxconsultants. [Online] Available at: https://interactivetaxconsultants.com.au/tax/income-averaging-eligible-works/ [Accessed 25th September 2017]. Interactivetaxconsultants, 2017. interactivetaxconsultants. [Online] Available at: https://interactivetaxconsultants.com.au/tax/income-averaging-eligible-works/ [Accessed 25th September 2017]. smh.com.au, 2017. smh.com.au. [Online] Available at: https://www.smh.com.au/money/tools-and-guides/what-is-income-20100531-wqvb.html [Accessed 25th September 2017].