Synthetic A Priori Knowledge And Judgment Philosophy Essay

Synthetic A Priori Knowledge And Judgment Philosophy Essay It is common knowledge that we all make judgments. Judgments about people we meet, what we or others should look like, or even judgments about world affairs and nature. Yet what knowledge do we have instilled in us or how is knowledge presented to us that allow us to make the judgments we make. With that in mind, the followed text is comparing analytic and synthetic judgments while holding emphasis on synthetic a priori knowledge as reflected in Kants Critique of Pure Reason. I will then take these ideas a step further by comparing Kants ideas and arguments against Humes as it was he who interrupted his dogmatic slumbers and gave his investigations in the field of speculative philosophy a quite new direction. (Critique of Pure Reason) To begin, Kant had a few issues with the way previous philosophers used the term analytic and synthetic judgment. Based on their use of the terms, he can to the conclusion that they failed to differentiate between the judgments in a way that justifies their use. As defined by Wikipedia, An analytic judgment is a proposition whose predicate concept is contained in its subject concept. While a synthetic judgment, is a proposition whose predicate concept is not contained in its subject concept. While these two definitions of the judgments have been used in philosophy in many different ways to justify many philosophical arguments or ideas, Kant believed the two judgments were not coextensive so he gave four other logical combinations that he felt should be examined while defining analytic and synthetic judgments. Analytic a posteriori judgments cannot arise, since there is never any need to appeal to experience in support of a purely explicative assertion. Synthetic a posteriori judgments are the relatively uncontroversial matters of fact that we come to know by means of our sensory experience (though Wolff had tried to derive even these from the principle of contradiction). Analytic a priori judgments, everyone agrees, include all merely logical truths and straightforward matters of definition; they are necessarily true. Synthetic a priori judgments are the crucial case, since only they could provide new information that is necessarily true. But neither Leibniz nor Hume considered the possibility of any such case (Kemerling 2). With the definitions and formulations of the judgments aside, Kant believed that it was possible to synthetic a priori judgments because these types of judgments are what most of human knowledge is based from. With Hume in mind, Kant generally believed that Humes view on arithmetic and geometry could be used as the building blocks for natural science. Once the foundations for natural science have been laid, you can then use that information to explain certain events or predict what the future holds in respect to natural science. Hume derived this line of thinking from two different explanations. He believed that ideas come from impressions and relations of ideas which can be shown through mathematics. These impressions and relations of ideas then lay the ground work or foundation for the natural sciences. With the foundation of natural sciences being formed through impressions and relation of ideas, Hume also believed cause and effect played a role, but that experience can never be a source of any of the ideas for natural science. The reason for this is that experience is the clear example of the constant conjunction between cause and effect and it is above all clear that we cannot have knowledge without cause and effect. Thus, cause and effect gives us our impressions and relations of ideas which help form knowledge. The negative portion of Humes analysis-his demonstration that matters of fact rest upon an unjustifiable belief that there is a necessary connection between the causes and their effects-was entirely correct. (Kemerling 2) Humes rationality of cause and effect forces his conclusion that induction has no logical force. That causes have explanations behind them that could be traced back to natural reasons and are above all determined by nature. Kants Critique of Pure Reason shows how reason determines the conditions under which experience and knowledge are based. (Kemerling 1) This means that if I want to buy a car, I must have money and knowledge of what it will cost to buy a car. Without money, I cannot buy a new car or without the knowledge of where to buy a car, I would not know of a car to buy. This is where we take our experience and knowledge and combine them to give us cause and effect as above. When we have concepts of understanding, those ideas will provide us with the ability to connect knowledge together to create a synthetic a priori judgment. Kant believes that all of our knowledge stems from experience, but that our knowledge does not have to stem out of the experience. In other words a priori knowledge is independent of our experiences and senses. With that said, Kant believed that philosophy must stand in the need of a science that will determine the extent of all of it. Mathematics is an example of how far, independently of experience, we can progress in a priori knowledge. (Kemerling 3) So in conclusion, natural science contains a priori synthetic judgments and metaphysics contains a priori synthetic knowledge. Kant believes that pure reason is, That which contains the principles whereby we know anything absolutely a priori. (Critique of Pure Reason) Its like adding and subtracting which brings about a priori answers, once we do that our judgments and concepts stem from an a priori origin. For the analysis, that is, mere dissection of concepts, contained in this or that, is not the aim of, but only a preparation for metaphysics proper, which has its object the extension, by means of synthesis of prior knowledge. For Humes analysis by Kant he stated that all things ultimately exist in space, a priori, before we can sense. The priori of an object is their concept of it. It is more than showing these concepts, but containing a knowledge of their concepts and how it can be arrived as a synthesis, of a priori knowledge. (Jones 2) Overall, both Hume and Kant came to agree that all theoretical sciences of reason have synthetic a priori judgments and are followed in these principles; All knowledge begins with an experience. A priori knowledge is independent of experiences. If we understand and adapt to these principles of synthetic a priori judgment, we may begin to understand everything within a better light especially cause and effect. In respect to both Hume and Kant, I must say I agree with their definitive choices for use of the judgments. While pushing aside analytic judgments, both Kant and Hume make strong arguments for why synthetic a priori judgments are not only the foundation for natural science, but also for the definitive source of almost all human knowledge. I agree with Kant in saying that we can have an idea or impression of something which knowledge can be stemmed from, but I genuinely dont believe we can know something without having experience of it. You can have an idea of something, but not knowledge of something and those two ideals are drastically different in my mind. Overall, Kant does a great job at conforming and revamping Humes ideas on synthetic a priori judgment and without synthetic a priori knowledge, we would defiantly be lacking much knowledge in the human culture.

Relationship of Entrepreneurship, Innovation and Creativity

With the rapid development of dynamic global economy, increasingly countries are seeking breakthroughs of their economy development. Stimulated by these ever-increasing competition pressures, exploitation of new ideas and businesses which are of great potential to thrive economies, accordingly, is gainning widespread attention (Mansfield, 1972; Wong et al. , 2005).In consequence, on a global scale, not only some developed countries with strong capability to absorb and implement new ideas, but also some emerging developing countries, are taking measures to inspire entrepreneurship and innovation with purposes of benefiting economic development from these competitive advantages (Stoneman, 1995; Zhao, 2001). It is universally held that entrepreneurship and innovation are complementary and their combination can efficiently contribute to economy performance (Grupp, 2001; Stoneman, 1995).During the transfer from idea creation to eventually economy development, innovation is supposed to be a necessary condition, but it also demonstrates great insufficiency which can be completed by entrepreneurship’s mediating effects (Audretsch, 1995; Camp, 2005). This essay will primarily conduct a brief definition of entrepreneurship and innovation while introduce the role of problem solving and creativity, and thereby observe the synergy between entrepreneurship and innovation. Then theoretical and practical analysis will be made in their repective relationship with economy development.Ultimately, the holistic realtionship between entrepreneurship, in conjunction with innovation, and economy development will be discussed. Entrepreneurship and innovation are inclined to be misinterpreted identical since they both indicate creation and new development, but meanings they rootly represent are distinctive. Innovation is an instrument that intergrates, disperses and upgrades extant techniques and knowledge, then acts as a â€Å"conduit† for achieveing knowledge spillovers and technique invention, and consequently endows existing materials with a new capacity (Drucker, 1985; Drucker, 1994).Creativity, which represents generating new ideas, is the foundation of innovation, since innovation originates from creaticity (Amabile, 1996; Lumsdaine and Binks, 2007). In the initial stage of development, creativity is implemented to generate a wide range of ideas, and in a later period, innovation will rest on these creative ideas and further develop their potential. Entrepreneurship, however, is a type of organizational behavior focusing on opportunities rather than materials (Miller, 1983; Stevenson and Gumpert, 1991).It primarily consists of exploiting opportunities from various innovations, converting them into service or products, thereby commercializing it into market (Johnson, 2001). Problem solving spreads through their relationship and is connected with entrepreneurship in even every situation. It is the basis of generating ideas and then choosing the best for initiating and operating a prosperous business (Lumsdaine and Binks, 2007). In its definition stage, time is spent on searching for root causes and how the problem is inside correlated.Then in the discovery stage, energy will be concentrated on seeking plenty of ideas. In the following determination phrase, possible consequences will be considered by using criteria for success, and convert possibilities into practical application (Kirkham, Mosey and Binks, 2009). Arising from studies dealing with relationship between entrepreneurship and innovation, the synerty between them is generally accepted (Zhao, 2005). Firstly, entrepreneurship and innovation complement with each other (Zhao, 2001; Michael, 2005).On one hand, as Legge and Hindle (1997) have observed, innovation is the special-purpose tool of entrepreneurship. Entrepreneurs exploit opportunities and seek commercial success resting on creative ideas selected and provided by innovation (Zhao, 2001). Herbig and his colle agues (1994) take similar view and hold that entrepreneurship is one of three primary components of innovation, and presence of entrepreneurship can to some extent guarantee successful manipulation of another two.Entrepreneurship, on the other hand, enables innovation to flourish (Zhao, 2001; Michael, 2005). Schumpeter (1934) originally endeavors to associate innovation with entrepreneurship by identifying innovators as entrepreneurs. Entrepreneurship enables innovation to realise further value by marketing them as products or services. Second, the development of entrepreneurship and innovation, and mutual effect between them for the successful practicality of innovation, demand support of innovative culture and management (Drucker, 1985; Zhao, 2001).The success of McDonald’s can be taken to confirm this point. Products sold in McDonald’s are not originally invented, virtually, they are just what had been produced in respectable restaurants many years ago. Nevertheless , by adopting a set of innovative management techniques and concepts, McDonald’s has standalized its products and designed specific working process based on which production can be analysed (Drucker, 1985). In consequence, McDonalds opened up a new area and substantially raised revenues.Before considering the relationship between entrepreneurship together with innovation and economy development, it is essential to respectively observe their relationship with economy development. Firstly, innovation is a vital contributor to economic development albeit with its insufficient nature (Grupp, 2001; Stoneman, 1995; Camp, 2005). In the perspective of necessity, Lichtenberg (1993) and Engelbrecht (1997) recognise this by pointing out that inovation can be regarded as a vital source of economy development.Another scholar, Porter (1979), confirms the view in terms of promoting the concept of value-based competitiveness, where innovation initially results in improved productivity, then the enhanced productivity creats higher competitiveness which eventually leads to better economy. For instance, 3M Company is famous for its characteristic of gaining growth through innovation. The company stimulates innovation by setting up the 15% rule-employers are encouraged to utilize 15% of working time to research their own ideas which may convert into new products in the future.As a consequence, a quarter of incomes of the Company are generated by products no more than six years old (Burns, 2005). In addition to the study supporting the necessity of innovation to foster economy development, there are some investigations demonstrating that innovation is not sufficient for continuously economy development (Grupp, 2001; Stoneman, 1995; Camp, 2005). Some scholars criticise that the role of innovation is overlooked and state that staying only in the sphere of innovation can not bring qualitative leap to economy (Allen, 1988; Audretsch, 1995).Camp (2005) approves of the view and h e maintains that many organisations are learning this lesson by experience. Their copious investment paid for innovation does not convert into property and can not continuously sustain economic development. Secondly, entrepreneurship is broadly accepted as a prominent driver of economy development (Schumpeter, 1912; Camp, 2005). As United Kindom Her Majesty's Treasury (2005) declared, entrepreneurship and its profound impact on entreprises have been one of five driving forces of the Nation’s remarkable strategy to promote economy development for the last ten years.Drucker (1985) also accepts the major role of entrepreneurship and he even indicated that present businesses could hardly survive if they do not secure entrepreneurial capacity. In addition, a positive relationship between economic development and entrepreneurship is captured by Braunerhjelm et al. (2009). They examed 20 countries in Organisation for Economic Co-operation and Development for 21 years and eventually came to the conclusion that entrepreneurship could positively affect economic development, with remarkable improvement in the perspective of competitiveness and new firms establishment.Wennekers and Thurik (1999) are in the same line with Braunerhjelm and state that entrepreneurship makes contribution to economy development by some process such as enhancing competitiveness, creating new firms and new jobs, and improving productivity. Besides, with increasingly practice, Schumpeter’s notion (1912), where economic growth and employment are provided and motivated by new businesses and existing firms which result from entrepreneurship, is widely accepted (Reynolds, 1999; Fritsch and Muller, 2004).In addition, statistical research of manufacturing sector by United Kindom Her Majesty's Treasury (2005) demonstrated the essential role of innovation for British economy. As their research result shows, 1. 2 million employments were provided by newly established businesses from 1997 to 2005. However, according to Hoffmann and Junge’s research (2006), UK has still approximately 18 percent less businesses than America, and he maintains that much higher entrepreneurial activity rates in America may interpret this to some extent.Having considered entrepreneurship and innovation’s separate relationship with economy development, it comes to conceive entrepreneurship and innovation as a whole and discuss their holistic relationship with economy development. As have been discussed, innovation and entrepreneurship are complementary. This can also apply to economy development. With the insuffiency of innovation, entrepreneurship plays a mediate role between innovation and ecocnomic development, which will more fully realize the commercial value of innovation and enhance the overall impact (Camp, 2005).Some scholars such as Allen (1988) approve that entrepreneurship should be reagrded as the pricinpal mechanism to convert preliminary-phase innovation into econo mic development. For example, in the 1980s, in the printing industry, a potential market gap existed between conventional printing and office photocopiers. A famous German company, Bayer, responsed to the problem with the development of an innovative technology which can provide quality, price-efficient and small-quantities colour printing for office uses.Nevertheless, the traditional chemical company did not plan to expand into printing area, so no material measures were taken to fill in the gap. But a few years later, the market gap expanded to a large scale which finally attracted Bayer’s attention. In 1988, based on the innovation mentioned above, Bayer established a new enterprise, Xeikon, to produce printers especially for office. Consenquently, by the end of 1998, 160 jobs had been created and the company had captured profits of 45 million pounds (Burns, 2005). Entrepreneurship’s mediating role is apparent in this case.If Xeikon were not founded, the innovative technology might stay in the innovation stage for much longer time and the printing industry might not be able to experience the revolution in that age (Burns, 2005). With the necessary yet insufficient nature of innovation and postitive impact of entrepreneurship on economic development, many regions which have invested a large amount of money in innovation begin to learn the indispensable role of entrepreneurship and find that they need entrepreneurship to further thrive economies and these investments’ ecomoic return (Camp, 2005).Innovation alone can only yield limited economic influence (Camp, 2005). Through the generative process of entrepreneurship, however, more significant economic gains can be captured. For instance, in an investigation by Camp (2005), a rise of approximately 60 percent in average wages was acturalized in the most innovative regions among 382 regions they researched, by enhancing innovation capability through entrepreneurship. The Table 1 below, extr acted from Camp’s (2005) another research, also indicates entrepreneurship’s mediating effects on innovation.Table 1: Tesing the Mediating Effiects of Entrepreneurship on Innovation and Regional Employment (Camp, 2005). Regression Models| Correlation| Coefficient| t-stat| R2| Model1:Total Employment| 0. 723| 512. 8| 4. 67| 81. 1%| Innovation| | | | | Entrepreneurship| 0. 716| 121. 1| 26. 03| | Model2: Entrepreneurship| 0. 611| 16. 4| 18. 95| 48. 0%| Innovation| | | | | Model3:Total Employment| 0. 723| 2,494. 6| 19. 02| 48. 2%| Innovation| | | | |The difference between Model 1 and Model 2, especially the value of R2 which represents impact on employment, indicates that the direct effect of innovation alone (48%) is much lower than the combined effect with the mediating process of entrepreneurship (81. 1%). In other words, the mediating effect of entrepreneurship can provide extra profits for businesses as well as covering the investment on innovation capability (Camp, 2 005). In conclusion, this essay has disscussed the relationship between entrepreneurship, in conjunction with innovation, and economy development, utilizing theories and examples in business.Attention is devoted to the positive relationship between the three issues. Innovation originates from creativity and endows materials with new capacity. Entrepreneurship utilizes innovation as a special tool, and it explores innovation’s potential economic value by selecting and commercialising innovation into market. Entrepreneurship and innovation are thus complementary and the synergy between them significantly benefits each other. Problem solving exists throughout the process from ideas generation to business estabilishment converting possibilities into practical application.In addition, innovation and entrepreneurship are respectively vital contributors to economy development, whereas the insufficient nature of innovation calls for mediating effect of entrepreneurship. Many theories and examples have illustrated this mediating effect which will more comprehensively realize the commercial value of innovation. With good combination of entrepreneurship and innovation, in consequence, economy can be effectively thrived and overall economy development will be achieved. Word Count: 1904

Primary and Support Activities of Value Chain Essay

Raytheon Company has created new software that improves the logistics system of the company by providing constant tracking data of all products in the inventory, which has saved the company nearly $9M. MTrak is a web-based system that includes the Microsoft . Net technology, which is used to capture bar-code scans and combines it with information from the mainframe computer to provide tracking of all inventories anywhere within the company. A lot of stuff got lost, company had to have multiple people sitting by the phones to take the calls asking where the parts were. The creation of MTrak brings Raytheon online with its competitors in the industry. While the system does not create a competitive advantage to Raytheon, it does negate the disadvantage of a bad supply control system. The creation of MTrak contributes to the entire value chain by tracking the products from the beginning of the chain at Inbound Logistics, through Operations, Outbound Logistics, Marketing and Sales, through to the end of the chain at Service. The Technology and Competitive Forces The major problem at Raytheon was lost inventory. The suppliers were not to blame because they were able to account for every piece of property they supplied through their fully automated supply chains. From the beginning, the goal was to create a system that would track all materials used by Raytheon such as resistors, capacitors and customized computer chips from the time of order through receiving, testing, placement in inventory and final use in a military field radio, handheld motion sensor or some other Raytheon product . Whenever Raytheon received calls for a missing delivery personnel would physically search the area to see if the product was still there. In some cases, if the item couldn’t be found the employees would reorder the item so production schedules could be met.. The MTrak is a web-based system that includes such technologies as Microsoft . Net and Biz Talk 2004. These technologies, which captures bar-code scans and other information on incoming deliveries, combine it with other information from the mainframe system such as purchase-order inventory, anufacture-scheduling data. The integration of the MTrak and mainframe computers is possible through the use of software provided by WRQ Verastream. This system lets employees track the status and movement of parts throughout the entire company from a web browser. Competitive Forces-Value Chain The Value Chain consists of five Primary Value Chain Activities and four generic categories of support activities. The primary value chain activ ities are supported by the generic categories. In this case the primary chain activities that are being supported are the Inbound Logistics, Operations, Outbound Logistics, and Marketing and Sales. The supporting category is Technology Development. Raytheon created this technology in-house with publicly available software. Even though integrating the software into the daily business of the company did not create a competitive advantage, Raytheon was able to save money in many areas including lost inventory, delayed production, and outsourcing software development. Supporting the Company The MTrak tracking system provides a state-of-the-art software package that provides Raytheon with the means to track its entire inventory throughout the entire company from a web browser. This technology improves the value chain of the entire company. Though the use of this technology, Raytheon will be on a level playing field with other companies in the industry. It may even spur Raytheon an advantage in the future as the company continues to grow.

The Social and Personal Impediments Against Which Genius...

As a composer, and a performer, there can be no question of Mozarts genius, however, what is genius defined as? The main definition is that genius is a very great and rare innate ability or skill- it is a creative power. It is therefore clear that Mozart was in fact a genius in his music; it does no state anywhere, however, that a genius also has to have a divine personality and behaviour and this is clear as Mozart is shown in Amadeus as a silly, scatological, childish and infantile man. To be a genius in one aspect of the mind, such as music, could mean that other parts of the mind are inhibited, such as social skills. An evident and major theme in Amadeus is exploring how a genius functions in a society and how society hinders and†¦show more content†¦Historically, there is evidence from Mozarts own written letters that there was some sort of antagonism between Salieri and Mozart, If he is allied with Salieri, I wont ever get a thing out of him. Be it jealousy or a differ ence in personality, one cannot say, however, the conflict between Salieris mediocrity and Mozarts genius is evident throughout the play. Salieri himself is musically competent, he has been educated and has learnt the skills of music and so is able to recognise Mozarts greatness, however, he seems to be the only one in Mozarts age to have recognised it, ...my only reward...is to be the sole man alive in this time who shall clearly recognize your Incarnation! He shows his obvious awareness of Mozarts posterity and his own mediocrity. We can see Salieri and Mozart in the light of Nietzsches opposing struggle of the Apollian and Dionysian personalities. Mozart embodies the Dionysian elements of a

Dash Gourmet Business Plan - 2830 Words

The Dash Gourmet A unique solution for your dining experience Business Plan July 16, 2007 Presented By: Ben Blum Rahul Kapasi Candice Lalor Elyssa McMullen Brian Reppert Suresh Selvarangan Jeff Tierney Executive Summary Dash Gourmet is a quick service deli on the cutting edge of technology, designed to serve a clientele consisting of busy corporate employees looking for a quick, yet healthy, dining experience. Dash Gourmet will feature traditional deli food: sandwiches, salads, etc., but will utilize unique technology designed to enhance and accelerate the customers’ dining experience. Each customer will be able to place their order themselves, either ahead of time on the internet or via a self service touchpad†¦show more content†¦Additionally, these locations could serve as secondary locations for future restaurant expansion. The restaurant will feature dining room seating for approximately 15 tables and will be equipped to serve up to 50 take-out customers per hour during peak lunchtime hours. Market Analysis Summary Market Segmentation The 2000 Census indicates that there are about 116,000 people living in the Edison/Woodbridge Area. Additionally, there are 1,305 corporate businesses in the area, employing about 16,000 employees between them. Target Market Segment Strategy Although the target market demographic for quick service restaurants is fairly broad, and The Dash Gourmet will capitalize on the overall market, the main target demographic that we are aiming to serve is the technologically savvy and busy corporate employee who is concerned with eating quickly and in a healthy manner. Market Needs Currently there are no sit down restaurants that utilize self-service ordering. The Dash Gourmet would be the first establishment to fill this need, which would be essential for the target demographic that we are serving, the computer-savvy corporate customer who cannot afford to spend too much time preparing lunch. Market Trends There are several favorable market trends in the Metro Park area including, a growing number of corporate entitiesShow MoreRelatedAssessment of Products and Services of Starbucks Coffee1385 Words   |  6 PagesCoffee is hot and cool. No longer just a commodity and a clichà ©, coffee-based specialty drinks are achieving new glamour status as the beverage of choice among the young and the hip. Gourmet coffee is becoming more of an away-from-home phenomenon. 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The Never Before Told Story About Geography Essay Topics That You Need to Read

The Never Before Told Story About Geography Essay Topics That You Need to Read Vital Pieces of Geography Essay Topics Writing a research paper in Geography can be a rough task because all of the info you use have to be valid, authenticated, and recent. Essay writers' service in your budget Cheap college papers don't always supply you with the very best quality. Most students have a hard time writing papers on geography as a result of its complexity. Rather, our papers are completely custom-made. Your paper ought to be original and distinctive. Your environmental paper might have an empirical or theoretical strategy, together with qualitative or quantitative one. So, you receive a fantastic paper in your small budget. A study in glaciology may look to examine polar ice sheets, for instance, dependent on the satellite data and current information supplied by geographic databases. If you are searching for assistance with your essay then we provide a comprehensive writing service offered by fully qualified academics in your area of study. A historical perspective helps prepare a global marketer for lots of the cultural differences that frequently cause misunderstandings and in several instances, mistakes. In most instances, you can want to put in a different perspective of looking at the data presented, one that may have never been explored by the last writer. Geography and International Marketing and advertising Geography is a study of the bodily characteristics of a specific region of the planet. At the very least, it would be quite hard to define. Students lead busy lives and frequently forget about a coming deadline. The Supreme Approach to Geography Essay Topics Writing for us is the perfect way to get started earning since you don't need any setup charges. 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Taxation Law and Practice Determination of Income

Question: Describe about the Taxation Law and Practice for Determination of Income. Answer: Introduction: Refer to the case study of Rip Pty Ltd it has been observed that the company needs proper guidance as per the Income Tax Law for determination of their income for the purpose of income tax considering revenues under different head with the proper conclusion to suffice the purpose of Income tax as per the law prevailing in Australia. Three are certain questions or situations given in the case study which are to be answered with proper guidance to the company. We are giving below the solutions to the questions to be answered with proper justification and with proper referencing with prevalent case studies. Part A: i) Refer to the decision in Arthur Murray (NSW) Pty Ltd v FCT (1965) 114 CLR 314. briefly describe the facts, issues and conclusion in that case. Case study of Arthur Murray (NSW) Pty Ltd V FCT (1965) 114 CLR 314 Facts: The company, Arthur Murray (NSW) Pty. Ltd was dealing with teaching students dances through the organization which was employed in the business of a dance school. The school used to collect the fees in advance from the students which the school accounted in a suspense account as per their normal accounting practice. The amount taken in advance for the charges of dancing school lessons had been kept in suspense account till the time the lessons had been extended to the students and after the time of rendering the lessons to the student, the said amount is going to be transferred to the revenue account of the company. Although there was no provision of refunding the amount as per the system for the students who were not attending the classes, there was the provision of making refund to the students as a normal practice for their non-attending the dancing course. The situation was creating confusion at the end of the Income Tax authority for determination of income of the company for a particular financial year related to derivation of income(Diane, 2015). Issue: The issue was raised about the status of the pre-paid money in lieu of tuition fees in advance in respect of the nature of the amount received as tuition fees in advance. The issue was the nature of the amount for the determination of the income of the company. The issue raised was if the amount of pre-paid fees for tuition had been derived as revenue in the year pertains to which the tuition fees had been accepted or in the financial year the amount of pre-paid tuition fees had been accepted(Diane, 2015). Observation: It is being observed going through the books of accounts of the company that the amount received as pre-paid tuition fees were being treated as advance payment till the time the service had been rendered to the applicants. In this situation, the court has to determine the nature of advance payments in respect of the revenue of the company. Court observations and justification: The Court had gone through the case with the merits and demerits to find out the gains the company enjoyed through this practice. The basic objective of the Court is to find out what gains the company had enjoyed through the process with the concept of Come Home of gains and to find out that the amount thus received is to be derived as real Come Home of the tax payer so far gains are considered. The Court tried to find out if the amount received as advance payment had been properly treated in the accounts of the tax payer as a gain to ensure the legality or soundness of business is affected so far the amount in question is considered taken as advance. It was being observed that the amount received such as advance payment was not putting any barrier legally in the proposition of the choice of the recipient with the amount as per its choice, the factor towards proving goodness of business on the part of the recipient to keep the money in contingency account with the concept of probabil ity of paying it back fully or partially, with the provision of damages to be repaid. That is the hidden nature of those receipts. It was also being understood that the amount treated such can not be treated as income of the tax payer and to be treated as quality of revenue(IRD, 2006). It is being observed that as per the normal practice of accounting and commercial practices, the amount such received as advance payment for the sales of goods or the services to be rendered was not considered as an amount to be credited to any revenue account till the time the goods sold or service rendered to the applicant who had paid the money in advance for the said purpose. Hence the treatment of that amount in accounts is to be made by booking the same in suspense account with the next step of forwarding the same to revenue account when the goods had been physically sold with delivery or the service extended with the facility forwarded with the proof of discharge of obligation for which the advance payment was being justified and then the amount of revenue can be considered as income as epr the characters specified in the accounts(IRD, 2006). Conclusion: The Commissioner had considered the view ( MTG9-090) that this case may be treated as case reference in case of advance payment are treated as contingency amount and kept in suspense account to prove that the nature of this income should be treated as unearned income account of the taxpayer and would not be treated as income till the time the amount received as advance had been properly executed through the process of sales or services made with the effect of a balance day adjustment is done to gross revenue account for the purpose of exclusion of gross revenue from unearned income to derive actual profit and loss account. There arose the argument of three situations which are symmetrical to the case of Arthur Murray in case of derivation of unearned income Specified term of contract In case the receiver of the advance payment practices the concept of refund if specified in the contract or not like the example of goodwill, The refund of payment by the receiver in case of non-execution of contract for the situation of non deliverance of good or services to be meant for(Coursehero, 2015). The general income of RIP Pty Ltd consists of the income received from standard income for funeral process which are being recovered from insurance companies, like Transport Accident Commission and general life assurance companies for the deceased to whom the services are rendered for funeral on 30 days credit system. The other income derived from funeral services and allied activities are from the RIP Finance Pty Ltd by the fees received under instalment repayment plan. As the amount received by the company under easy funeral plan is paid in advance, the relevance of Arthur Murray applies as the amount such received is of advance in nature and thus will not be treated as revenue. The amount thus received will be with the nature of unearned income as the amount received so is of advance in nature and should be kept in suspense account till the time the specific service towards funeral plan is being executed. The basic symmetry of RIP Pty Ltd and Arthur Murray case is that both the company is engaged in receiving money for an anticipated service which is due in future and not extending the service immediately after receiving the money. Hence the amount of both cases will be treated as unearned income and not to be booked as revenue in the accounts of the company. The amount meant for executed service is to be transferred from suspense account to the revenue account and will be treated as the income of the company for the financial year when the servic e is rendered. This situation is with the symmetry of Arthur Murray where the company received amount in advance to extend the tuition for dances from their school in advance. Hence as per Arthur Murray case, the amount of revenue to be identified for the purpose of Income tax purpose for any financial year is to be derived with the actual execution of the service and the respective amount there of to be transferred from suspense account to revenue account to determine the actual amount of income of the company(Ripparoo, 2015). In case of advance payment received by any company for any sort of service to be rendered in future or any goods to be sold in future, the consideration of income in respect of such receipts is to be treated as unearned income and not to be considered as revenue for the financial year in which the amount had been received but the service had not been extended or the sales of goods had not taken place. The Commissioner has to accept the receipt of such amount as unearned income and to be treated the same as liability in the balance sheet of the company under the head of suspense account. The taxpayer also has to book the amount in their books as unearned income and to be kept in the liabilities to be featured in balance sheet of the company. It is moreover to be stated that the treatment of such amount is not allowed otherwise due to the nature of those receipts as advance payment for which the cause is not executed(Ato, 2015). ii) Advise the company of the tax treatment of $16,200 in Forfeited Payments Account in item (iv). The amount of $ 16,200 is an accumulated amount which had been generated from the unpaid service charges from the subscribers who had opted for the Easy Funeral Plan but did not continue to pay regular subscription for the said purpose. The same amount is being credited in the Forfeited Payments Account. The treatment of this amount should be in the nature of Reserve and Surplus and to be kept in Asset side of the balance side. This amount is not to be treated as any sort of income of the company, hence does not attract any income tax against this amount as this is not a taxable income for the company. This amount of reserve and surplus can be treated as contingency amount which can be sued for the future to face any such occurrence for which the fund is required. The tax treatment of this amount of $ 16,200 is to be treated as transfer of liability under the accounting head of Easy Funeral Plan to the Asset of Reserve and Surplus under the accounting head Forfeited Payments Account for the taxation purpose(Hines Bar, 2012). Part B: i) RIP Pty Ltd holds a stock of three types of caskets as well as a range of accessories (such as religious and secular icons). In June 2016 the company prepaid $25,000 for material to be delivered in August 2016. The company obtained considerable discounts for the advance purchase. As the amount of $ 25,000 had been paid in June 2016 for procuring the trading stocks of caskets and other accessories in advance to get the benefit of good discount, and as the materials will be delivered in August 2016, the amount is to be considered as advance payment to the vendors. The treatment of this amount of $ 25,000 should be done in accounts as current assets under the account head of Prepaid Expenses. As the amount such paid is under the current assets and will be debited to respective consumable account when the goods will be physically received from the vendor, till then the amount will be kept Prepaid Expenses and to be considered as current assets of the company for the tax computation purpose. When the consumables will be delivered, the same amount will be treated as component of profit and loss account through expense head of the company books of accounts under consumables(Ato, 2012). ii) A fully franked cash dividend of $21,000 was received from RIP Finance Pty Ltd. Item ii is related to Franked cash dividend of $ 21,000 which was received from RIP Finance Pty Ltd. this is an income in the books of accounts of RIP Pty Ltd and to be considered so for the tax purpose of the company. But as the dividend had been paid or credited from RIP Finance ltd as franked dividend, it is assumed that the dividend had been paid after tax on profit, and to avoid double taxation the tax on franked dividend is not required to be levied on RIP Pty Ltd(Hill, 2013). iii) An amount of $57,000 was paid on 1 March 2016 for two year's rental of storage space. The lease expires on 28 February 2018. In the companys financial accounts an amount of $9,500 was expensed and $47,500 capitalised. The amount of $57,000 had been paid for the rent of the storage space for the financial years 2016-17 and 2017-18. Out of this amount $ 9,500 is being paid for the rent of 2016-17 and is being featured in the profit and loss account as expense for the financial year of 2016-17. Hence this amount is to be considered as the expense in P L A/c for 2016-17 for tax purpose. For the amount of $ 47,500, the amount had been paid for the advance rental of the storage space. The accounting of this amount is to be considered as Prepaid Expenses and to be featured in current assets of the balance sheet. This amount will not feature in the p L A/c of 2016-17, but it will feature in the P L a/c in financial year of 2107-18 as expense for derivation of tax(Austlii, 2001). iv) On 1 June 2016 the managing director of RIP commenced three months long service leave and was paid $22,000 in advance. In the companys accounts the amount was debited against a Provision for Long Service Leave Account. Long service leave is a payment towards the employee for their long term service rendered by them when they cross the tenure of service of 15 years as per I T Rule of Australia under the sub division of 83-B of the Income Tax Assessment Act ,1997(ITAA1997). RIP Pty Ltd had paid the managing Director $ 22,000 on 1st June, 2016 as advance against his Long Service Leave for the subsequent three months and had been debited in the Provision for Long Service Leave Account as a sign of gesture of normal practices of the company. As the amount had been paid under the scheme of the company for rewarding long service leave, the amount is an expense to the company and to be treated in the subsequent months as expense for the tax purpose(Iknow, 2014). v) In 2013 the companys Board of Directors decided existing accommodation was inadequate and it resolved to construct a purpose built facility. In that year $250,000 was paid for preliminary architectural designs. In 2014 land costing $1.25m was acquired and $50,000 paid to demolish an existing structure. Construction of the new premises commenced on 1 September 2014 at a cost of $2.5m. Fitting and equipment was installed on 1 June 2015; operations began on 1 August 2015. On-site car parking costing $125,000 was completed on 30 September and landscaping of the site was completed on 31 January 2016 at a cost of $40,000. Refer to item (v), the company had taken the decision to construct a purpose built facility by demolishing the existing structure. The decision had been taken in 2013 and instantly the company had chosen the land and started the framework with architectural designing. Later on the company had started the working through the actions of procurement of land, and construction of different buildings. The respective steps incurred cost to the company which they had incurred through the period from 2013 to 2016(Hill, 2013). There is allowance of deduction of Australian Income Tax Law for the capital expenses for construction which is being ratified under section 43-20 of I T Act, Australia; ITAA 36. The deduction is allowed on different expenditures for construction. A table is being given below which may give the idea of deduction under the act and the tenure of deduction the company be able to claim when such construction takes place after 1979: Year of Action Project Cost Deduction % age Duration 2013 Designing - Architectural $2,50,000.00 nil 2014 Cost of Land 1.25 million nil 2014 Demolition of existing structure $50,000.00 4% 25 years 2014 construction of new premises 2.5 million 4% 25 years 2015 Car Parking construction $1,25,000.00 4% 25 years 2016 landscaping $40,000.00 4% 25 years References: Ato. (2015). Fringe benefits tax (FBT). Retrieved September 09, 2016, from https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/ Ato. (2012). What is a fringe benefit? Retrieved September 09, 2016, from https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/In-detail/Employers-guide/What-is-FBT-/ Austlii. (2001). CORPORATIONS ACT 2001 - SECT 45A. Retrieved September 09, 2016, from https://www.austlii.edu.au/au/legis/cth/consol_act/ca2001172/s45a.html Coursehero. (2015). Arthur murray nsw pty ltd v fct 1965 114 clr 314. Retrieved September 09, 2016, from https://www.coursehero.com/file/p6ddtac/Arthur-Murray-NSW-Pty-Ltd-v-FCT-1965-114-CLR-314-The-taxpayer-was-a-dance/ Diane. (2015). G arthur murray nsw pty ltd v fct 1965 114 clr 314 o. Retrieved September 10, 2016, from coursehero: https://www.coursehero.com/file/p6jaej5/g-Arthur-Murray-NSW-Pty-Ltd-v-FCT-1965-114-CLR-314-o-Tax-implications-High/ Hill, J. (2013). Corporate taxation . Retrieved September 10, 2016, from deloitte: https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Tax/us-tax-ice-country-highlights-australia.pdf Hines, M., Bar, V. (2012). Tax implications of damages; https://www.deverslist.com.au/Tax%20Implications%20of%20Litigation.pdf. Iknow. (2014). Legislation. Retrieved September 10, 2016, from iknow: https://www.iknow.cch.com.au/topic/tlp622/overview/long-service-leave IRD. (2006, February 08). When does derivation occur in relation to land sales with a deferred settlement, by business taxpayers who provide vendor finance? Retrieved September 10, 2016, from IRD: https://www.ird.govt.nz/technical-tax/questions/questions-general/qwba-derivation-land-sales.html Ripparoo. (2015, February 28). Sanrusk 2014 Financial Statements. Retrieved September 10, 2016, from ripparoo: https://www.ripparoo.com.au/wp-content/uploads/Ripparoo-Lodge-Ltd-2014-Financial-Statements.pdf