Changes in Tax Rate For Corporate Federal Budget

Question: Write about theChanges in Tax Rate For Corporatefor Federal Budget. Answer: Introduction The budget of every country is prepared and finalized by the Government of that country whether the country is developing one or the underdeveloped one. The budget explains all the specifications for the particular year and it defines the allocation of each and every expense to the respective department or revenues. For instance it lay down the cost of construction of Bridge under the Land and Estate department of that country (Fraser, 2016). At the end of the every year or particular reporting period, the actual results are compared with the budgeted figures and in case major deviations gets occurred then that specific matter will be looked into and the chances of its being reoccurred are removed and again proposals are made for the whole year and which after due discussion with the present members approve it as the budget. The title of the report is Changes in Tax Rate for the budget year of 2016-17. It explains the major step or initiative taken by the Government of Australia regarding the corporate tax rate that has been reduced from 27.5% to 25% over the span of ten years. The change has been made for the general public and how the same have satisfied the societies. The structure of the report will start from the executive summary detailing the aim of the study and how it has been flowed through out the study. Then introduction has been given detailing the main objectives and the structure of the report. Thereafter the budget for the year 2016-17 will be discussed and then detailed the advantages and disadvantages of reducing the corporate tax rate from 27.5% to 25% over the period of ten years and most importantly then have concluded with the study stating whether the policy so adopted is bad policy or good policy. In order to facilitate the better understanding, the report has been differentiated under different and appropriate headings. Bundget 2016 Main Budget of anything whether it is a company, house or any Government plays very crucial role in the success of anything. It is so because budget describes how much have been spent out of the earnings and how much have been left and whether the budgeted figures are in matching with the actual figures. The difference of the same shall be reported by the checking authority or the authority which has prepared the budget. If the difference is very material then the respective authority shall amend the budget and shall keep the scope for any changes that can be mad in future. Similarly the budget for whole of the country is prepared and presented the Government if the specific country. After the due approval from the Government or any other opposition member the budget will be declared. The budget will be effective from the date which is mentioned in the budget itself or in case it is not mentioned then from the date when it is published in the main document of the country specifying the constitution and other things. With these considerations, the country has laid down the budget in the 2016-17. Budget has been classified into two major heads which includes the Revenue measures and the other one is Expenditure Measures. The government of Australia has introduced the system of Ten Year Enterprise Tax Plan which consists of series of plans. The main point which is of utmost importance in the Budget for the year regarding the ten year enterprise tax plan is given below (Morrison, 2016): Reducing the effect of double taxation by restricting the consolidated financial statements to not to consider the subsidiary liabilities while consolidating the financial statements and hence reduces the benefit of taxation. The rules relating to the taxation of financial arrangements have been changed. It has reduced the scope of the taxation rules, decreased the cost of compliances made by them and increases the certainty. The major key components have been described regarding this measure namely closer link to accounting, simple tax regime, simplified accrual rules and simplified calculation of capital gains or losses. Remove the door which has been closed earlier for the use of source of funds in the form of asset backed financing. The refund of excise will be made available to the domestic distilleries and the manufacturers of very less fermented drinks. The threshold limit for small business men has been raised from dollar 2 million to dollar 10 million which will take effect from 01-07-2017. The discount of tax rate has been extended to the business men who are at very small stage. The discount will vary for the period of ten years. Reducing the company tax rate to twenty five percent over the span of ten years. Amendment in the provision of Division 7A which lay down there will be clear rules and helps them in making the compliances including the mechanism where the small business men can correct and file the self correction in order to make the decision. In this report the main focus is on the tax regime where the corporate income tax rate has been decreased to 25% over the period of ten years. Advantages And Disadvantage Ten Year Tax Plan In the budget for the Financial Year 2016-17, it is mentioned that the corporate income tax rate will be reduced to 25% over the period of ten years. This is done by gradually increasing the threshold of the customers. The same will be effective from first of July two thousand and hundred sixteen. The increase in the threshold limit is in one way the benefit of the government in the view that the government will now have more and more reach to the corporate and more importantly now the tax base of the country will increase and on the other way the corporate will have the faith of getting it reduced. It is with this faith with the Government that the corporate have, the list showing the threshold limits along with the tax rate applicable to the corporate having that much threshold is given. Till the completion of the year 2022-23, the company income tax rate will be the same as 27.5% and the threshold of turnover for the applicability of this will increase on year on year basis. The threshold limit of turnover has increased from $25 million in the year if 2017-18 to $1 billion in the year of 2022-23. After 2022-23, in the year of 2023-24 the tax rate will be 27% and shall be reduced by one percent per year till it reaches the value of 25% in the year 2026-27. This ten year tax regime that has been proposed in budget and which has been duly approved by the Government has laid down that with the introduction of these types of changes in the corporate sector and there will be the chances of having the higher investment. Investors always remain in the view that their return shall be high and they are ready to invest on only those companies who are having the high turnover and who will provide the maximum net profit available to the equity shareholders (Freebairn, 2016). Net profit so calculated shall be Net Profit after Tax is used in identifying the Earnings per Share or Return of the shareholder. Net profit after tax so calculated or worked out will be high. It is because of the low tax component and high turnover which in turn provided the benefit to not only to the investors but also to the company in terms of reputations in the market clubbed with the high financial profile for the company. . The second major advantage helps the corporate or individuals in saving their money and the time and it depicts from the working motive of this budget amendment that this will create the time value of money in real terms. As the tax rate is low the burden that previously were passed on to the customer are now being enjoyed by the customer. They will now treat the same as the tax rate is now at lower side. In this way money and time both have been saved for the customers and the corporate. The third major advantage that the country will have that there will be zero chances of unemployment. It is because due to increase in the threshold limits and decrease in the tax rate gradually on the progressive basis, more and more companies will be opened and more and more employment opportunities will be given to the residents of Australia. The last and major advantage that this policy has led is the increase in Gross Domestic Product rate of the country. Gross Domestic Product of the country implies that earning that the country has made internally without affecting the sale or purchase transactions or any income transactions from outside country (Nielson, 2016). It exhibits that the tax plan for ten years so introduced has created the rate of growth of Australia at much higher level. The major disadvantage of this policy is that the cost to implement and manage this type of policy in the budget is very high. As per the financial budget for the year 2016-17, an amount of $2.7 billion will be expended and charged to revenue. Therefore, though the policy is very lucrative and beneficial but the cost of measures so taken is very high which has hampered the actual picture of the budget. Thus, in spite of having the numerous advantages of having better transparency, work, and power to investor to freely invest and the increase in tax base of the country, the policy has suffered the disadvantage of high cost. Conclusion The budget plays a very important role in the development of any country. If the budget comes out with figures and facts which will not increase the financial capacity of the country but also make the residents of that country to feel free and happy without any pressure then the same budget is known as favorable budget otherwise the same budget will regarded as the unfavorable budget. The budget for the 2016-17 as pronounced by the Australia Government is very lucrative not only for the Government in having more and more revenues but also for the persons and companies including unincorporated by providing the increased threshold for taxability. The budget as pronounces has come up with the ten year perspectives for tax reduction for the companies including those which are still not incorporated and small companies. The policy has been made in such a way that the current tax rate of 27.5% is reduced to 25% over the period of ten years and with corresponding increase in the threshold l imit for taxability of turnover. While describing the policy the advantages and disadvantages that the policy has gained and suffered respectively has been described and discussed in detail and the weight age of the advantages counts for more than the disadvantages and therefore, the policy so introduced by the Government of Australia has been fully accepted and is regarded as the Good Policy. Thus, to conclude the policy of ten year tax reduction has been powerful step taken by the Government. References Fraser J, (2016), Opening Statement, Senate Economic Legislation Committee 2016-17 Budget Estimates, available on https://www.treasury.gov.au/PublicationsAndMedia/Newsroom/Speeches/2016/Opening-Statement accessed on 04/05/2017. Freebairn J, (2016), How Company tax vs personal tax will boost the economy, available on https://theconversation.com/explainer-how-company-versus-personal-tax-cuts-boost-the-economy-56497 accessed on 04/05/2017. Morrison S, (2016), Budget 2016-17 Budget Measures available on https://www.budget.gov.au/2016-17/content/bp2/download/BP2_consolidated.pdf accessed on 04/05/2017. Nielson L, (2016), Corporate Tax rate reduction large businesses, available on https://www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parliamentary_Library/pubs/rp/BudgetReview201617/Corporate accessed on 04/05/2017.

Cultural Identity free essay sample

â€Å"Representation; refers to the way people, events, issues or subjects are presented in a text. The term implies that texts are not mirrors of the real world – they are constructions of ‘reality’. These constructions can be shaped through the writer’s use of conventions and techniques.†1 Cultural identity; â€Å"the identity of a group, culture or individual as far as one is influenced by one’s belonging to a group or culture.†2 The epic drama Australia, (2008), by award-winning director Baz Luhrmann, is the second highest grossing film in Australia’s history. Australia is set during the Second World War. A context and time different from ours and therefore one, which allows for an examination of cultural identity and those values, beliefs and attitudes which we as a nation have, normalized and some of which we have challenged. The setting allows cultural beliefs to be exaggerated and also contradictory to the majority of today’s beliefs, therefore creating a larger response from the viewer. These cultural beliefs – representations of the time – are both challenged and normalized throughout the film. This includes the belief that Australia was a typical wild-west nation and the cultural attitude that the indigenous race was inferior. These beliefs are fundamentally raised through the use of various writer’s filmic techniques. These techniques used by Luhrmann include the use of dialogue, symbolism, camera lengths and repetition. It is through these techniques that Luhrmann raises various cultural beliefs throughout the film. A significant cultural belief that is represented in the film Australia is the attitude that Australia was viewed as a mysterious and often Wild West nation. This representation is strongly normalized throughout the film. Luhrmann uses filmic techniques including the use of dialogue, camera angles and scenery to portray this cultural identity. â€Å"But Lady Sarah Ashley (Nicole Kidman), its Australia,† says her butler (Peter Gwynne). Through the use of dialogue, Luhrmann has encouraged a negative viewpoint towards Australia. Emphasizing â€Å"Australia† has the effects of portraying Australia as a real unknown, unpredictable and dangerous nation. Another technique is the use of panning and craning camera angles. The effect of this filmic  technique is that it enables the Australian landscape at large to be in view. Within this view we as the viewer acknowledge a truly Wild-western theme. This is seen through the barren landscape and constant swirling of dust. Furthermore this dust is a constant motif throughout the movie. The dust is interchangeable throughout as smoke or mist amongst other substances. The effects of this motif are to further add to the mysteriousness of Australia. Further use of dialogue reinforces this cultural belief. â€Å"Carney (Bryan Brown) is the authority around here†. Through the use of dialogue Luhrmann has encouraged Australia to be viewed as a typical Wild West nation. This is because, as seen in the Wild West, a big business owner (King Carney) has the power of the town. It is even more stereotypical that he is a cattle baron, with baron having the connotations of power and greed. It is through these filmic techniques that Luhrmann has normalized the cultural belief that Australia is a mysterious and typical Wild West nation in his representations of cultural identity. A cultural attitude that is represented by Luhrmann is that the indigenous race is inferior to the white peoples race. This cultural identity is both normalized and challenged throughout the film Australia. A significant method Luhrmann has used to portray this attitude is through the dialogue and attitude of characters throughout the film. â€Å"It’s a fact of science that the Aboriginal mother soon forgets her offspring†. This quote provides an extremely negative representation that supports the cultural identity that the indigenous race is inferior to white people. This is seen how the quote likens an Aboriginal mother to an animal, who forgets their offspring. Furthermore, the basis that it is simply a ‘fact of science’, something we know not to be true, portrays how strong this cultural identity was at the time. â€Å"I’m as good as black up there†. This quote from the Drover truly typifies the lack of understanding of racism at the time. We come to understand the Drover as one of the strong supporters of the indigenous throughout the movie. However, in this quote, the Drover basically suggests being black is a bad thing. This is a typical representation of understandings at the time. Even those who were against racism still lacked the knowledge to understand what drove racism and committed racism themselves. This is still seen today (Harry O’Brien saga). Nonetheless this  representation may be reinforced for the majority of the movie but there are parts where it is challenged. Lady Ashley states â€Å"Jus t because it is doesn’t mean it should be†. This statement is broad, however it is identifying that just because something is accepted by society, doesn’t mean it is the correct approach. Specifically, she is relating this to racism and the belief that the indigenous are inferior. Ashley challenges the belief that the indigenous are viewed as inferior. This displays that Luhrmann for the majority of Australia normalizes the representation that the indigenous are inferior, however in small doses challenges it. Luhrmann raises this representation of cultural identity through the use of various filmic techniques including dialogue. A last strong representation seen in Australia is the cultural belief that men and women are not equal. In the film, Luhrmann normalizes the cultural identity that men are superior to women. This cultural belief is reinforced through the use of dialogue and setting. Throughout Australia there is a recurring theme that women are inferior to men. For example, the bartender states â€Å"No women† are allowed in the bar. They are required to go to their own segregated lounge in the dungy, back of the bar. This use of setting in the bar reiterates this cultural belief. Another example is the proceedings in town when a dance with the women of the town is sold to the highest bidder. It conveys the idea that women are items that can be bought. This strong use of symbolism reinforces the cultural belief that women are inferior. Another example is the second time Lady Ashley enters the bar, the bartender again states â€Å"no women†. The use of repetition reiterates this representation. Eventually, she is granted a drink, however she is only permitted it due to her incredible trek across the â€Å"Never-never†. This represents that women have to prove themselves to be worthy to society, whilst men are just accepted. Luhrmann constantly reiterates this belief throughout the film in different examples to identify the problems seen in a pre-feministic world. He displays these problems through his representation of the cultural belief that women are inferior to men. This cultural identity is normalized through the use filmic techniques includi ng symbolism and dialogue. In the film Australia, Baz Luhrmann displays various representations of different cultural identities seen during the Second World War in a pre-feministic era. This includes the normalized cultural belief that women are inferior to men. He also normalizes the cultural belief that Australia is seen as a mysterious and ‘Wild-western’ nation. Lastly, he normalizes, and in some parts challenges, the cultural attitude that the indigenous are viewed as inferior to white people. Luhrmann displays these representations of cultural identities with filmic techniques including dialogue, symbolism and camera angles. This is how Baz Luhrmann has raised representations of cultural identities in the film Australia through the use of filmic techniques. Furthermore Luhrmann normalizes and/or challenges these representations of cultural identities by filmic techniques.

Income Smoothing and Big Bath free essay sample

The accounting literature provides broad evidence that managers use discretion in financial statements for purposeful adjustments of earnings figures beyond the true and fair view (Leuz et al. 2003, cited by U. Schaffer et al. , 2012). There are two methods which are Income Smoothing and Big Bath. â€Å"Income Smoothing involves taking steps to reduce the good years and defer them for use during the business down-turn years† (Gin Chong, 2006). In comparison, Big Bath manipulation in the financial statistics indicates a great fluctuation. However, Income Smoothing is more ethical in accounting practice than Big Bath due to the reasons compared below. Income Smoothing has been applied in financial accounting because of its value. At first, a company uses it as a method to avoid a significant drop in its stake price due to missing a predetermined target. This method can be achieved in the annual financial reporting by accounting measures, like delaying current advertisements fee from the current to the forthcoming period, or gaining the provision of arrangements of bad debts. We will write a custom essay sample on Income Smoothing and Big Bath or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Managers sometimes have to do this; they make a bit change on the financial statements in order to avoid an obvious market reaction in a particular period. Furthermore, if a company’s developing-line fluctuates frequently up and down, its stakeholders and managers will lose their passion or confidence in the long run. An overwhelming 96. 9% of the survey respondents indicate that they prefer a smooth earnings path(Graham et al. , 2005, cited by Tucker and Zarowin, 2006). In most cases, management seeks to have a steady and predictable growing rate, with the hope that the market will associate smooth earnings with lower risk and higher stock prices and managers may personally benefit if incentive plans reward smoother earnings. At last, the theory of Income Smoothing is suitable to the current social trend. Therefore, it is considered to be a creative accounting method and has been widely applied in the company operation. Though Income Smoothing has a few advantages, Big Bath is also ethical in practice and one commonly cited incentive for Big Bath behavior is a change in management. A Big Bath is a way to blame prior management for problems when there is a management change. Prior research shows evidence consistent with incoming executives managing accruals to decrease earnings in the year of the change with a turnaround in earning the following year. Besides this, with big behavior, management delays recognition of discretionary losses and then takes them when earnings are below benchmarks. In summary, Income Smoothing is a more ethical practice than Big Bath since it is applied more widely for three reasons, meeting the forecasts, welcome by managers and apt to social trends. On one hand, income smoothing could be widely adopted by company managers to undergo financial crisis in a particular period. On the other hand, managers should operate within the legal and ethical boundaries, at the same time, they should adopt a strategy that could systematically undermine the quality of financial reporting and manipulate accounting information.

The Complete Teachers Guide to Discipline Referrals

The Complete Teacher's Guide to Discipline Referrals Classroom management and student discipline play a significant role in the daily duties of an educator. Those teachers who have a good handle on these practices find that they can spend more time teaching and less time managing their students.  Every discipline infraction serves as a distraction of some sort for all involved. Effective teachers can resolve an issue quickly and appropriately with minimal disruption of the learning process. Managing Discipline Referrals in the Classroom Teachers must be careful that they do not make a mountain out of a molehill.  They must manage and evaluate a situation correctly. If the situation warrants a discipline referral, then the student should be sent to the office. A teacher should never send a student to the office simply because they need a break or dont want to deal with it.  Students must be held accountable for their actions. However, complete reliance on the principal for handling all discipline issues is indicative of a failure to effectively manage a classroom on the teachers part. It is important to note that it works the opposite way as well. If a teacher never sends a student to the office, then they are not taking full advantage of the resources available to them. A teacher should never refuse to send a student to the office simply because they are worried about what their principal thinks. Sometimes making a discipline referral is necessary and the right decision. Most administrators understand this and will not think anything about it if you occasionally refer a student to them. For these reasons, every principal should develop a simple guide to discipline referrals for their teachers to follow. This guide should indicate what offenses should be dealt with in the classroom by the teacher and which offenses should result in a discipline referral. This guide to discipline referrals will eliminate guessing by the teacher and ultimately makes the principals job easier. Handling Minor Disciplinary Offenses The following offenses should be handled by the teachers themselves. In most cases retraining the students in procedures will be sufficient, though establishing and following through with classrooms consequences will help reinforce and minimize re-occurrences. A student should not be sent to the office for violating a single offense. These offenses are assumed to be of a minor nature. It is important to note that one of these minor issues can become major when it recurs on a regular basis. If this is the case and the teacher has exhausted an array classroom management and discipline techniques including contact of parents, they should go ahead and refer them to the office. Possession of gum, candy, toys, radios, etc.Passing notes.Failure to follow procedures.Cheating on daily assignments.Failure to bring appropriate materials to class.Petty conflicts among students.Disruptive behavior in the classroom, which is of a minor nature.Missing assigned teacher detention the first scheduled time.Not working in class after parent contact.Tardiness to class (first two occurrences).Use of electronic telecommunication devices for non-educational purposes (i.e. texting, social media, etc.) Handling Major Disciplinary Offenses The following offenses should result in an automatic referral to the office for discipline - NO EXCEPTIONS. Blatant disrespect towards the teacher.Bullying another student.Cheating on a quiz, test, or exam.Missing detention twice after parent contact.TheftLeaving class without permission.Obscene language or gesture.FightingObscene pictures or literature.Vandalism.Smoking and/or possession of smoking materials or tobacco.Possession, consumption, sale, or being under the influence of alcohol or drugs.Possession of fireworks, matches, lighter, or another caustic device.Verbal abuse of adults or students.Open defiance/insubordination.Threats by word or deed. Many students never have serious discipline problems. This list will serve as a guideline for teachers who do have policy violations by students in their classrooms. The teacher should use fair and appropriate judgment in the exercise of any discipline. The goal of any teachers disciplinary actions should be to prevent the inappropriate behavior from occurring again. In all cases, the administrator will have the flexibility to respond differently to various situations. The frequency, intensity, and duration of the misconduct are factors that influence the possible consequences.

Discussion and abstract Essay Example | Topics and Well Written Essays - 1000 words

Discussion and abstract - Essay Example After performing a hypothesis test based on the t-test, it was noted that there was a significant difference in the means of the two experimental groups, the result being as follows: t = -3.02, df = 18, p The speed with which people can complete a certain task is normally dependent on a number of factors such as the difficulty of the task and the pressure under which the individuals are performing that particular task (Crisp and Turner, 2010). Another common factor that influences how fast a person can complete a given task is through evaluation apprehension (Minor, 1970). Evaluation apprehension is the name given to the anxious feeling that one normally experiences when being under evaluation. It is the concern that people normally have when there are others assessing how they are doing (Weiss and Miller, 1971). This report evaluates the effect that performance evaluation has on a simple manual dexterity task. Evaluation apprehension does have an impact on an individual’s performance. Participants who believe that they are being evaluated while performing a simple manual task are able to complete their tasks faster when they are in the presence of other people compared to participants who do not think that their performance is the same task is being evaluated (Ferris and Roland, 1983). There have been several studies done to evaluate if a person who perceives that he is being evaluated will perform a task any differently if he thinks that no one is evaluating

Evaluate the impact of media such as video games, film and TV on the Essay - 1

Evaluate the impact of media such as video games, film and TV on the behaviour of teenagers - Essay Example This makes it important to study deeply the influence of media on behaviours of teenagers. There is a lot of research in this field where some studies conclude its negative effects and some conclude presenting the pluses. Most of the studies suggest that the more the teens spent time in front of screen more likely it is that they get exposed to the information that is not useful. Spending more time viewing TV is also harmful to the health of teens as it is known to lead to sedentary lifestyles, unhealthy eat and sleep patterns, and obesity (Council on Communications and Media 2011). Besides the effects on health, over-exposure to media is also known to affect the behaviors of the teenagers. This essay explores the effect of media on the behavior of teens. Starting with discussion on the adverse effects of media on teens, the essay will outline the positive aspects, that is, the counter-argument and refutation to each counter-argument before presenting conclusions. There are several studies that suggest negative effects of media on behaviors of teenagers. Anderson et al (2003) stated that it is now a proven fact that media violence results in transmitting aggressive and violent behavior in youth in both short as well as long term contexts. Researchers concluded that being exposed to media that is full of violent attitudes and behaviors is sure to lead adolescents adopt similar behaviors. This also leads to bullying weak students in school and trying to involve in activities that are considered ‘cool’ among a group. Teens usually adopt such behavior for social acceptance and media has a very important role of play in this classification of social acceptance and ‘cool dude’ attitude. In another study, Huesmann and Taylor (2006) suggested similar findings; they also found that media violence contributes to violent

Impact of Health and Safety Practices in Healthcare Work

Impact of Health and Safety Practices in Healthcare Work Introduction The cases study focuses on the failings in a private hospital due to the non-compliance of health and safety that led to the death of one staff and seriously injuring another. These failings have led to negative impacts on the employees who were affected, the family members and friends of those who affected and the organisation who failed to comply with the health and safety regulations. The impact of the failings on the employees and their relatives Financial In the case study the first employee was financially affected by the failings of the organisation to comply with health and safety regulations. The first employee to be injured by the faulty equipment suffered from third degree burns to their arms. Third degree burns are the most severe burns, which require treatment. (Getty Doyle and George Doyle, 2014) Depending on how badly the burns have affected the function of their arms, the employee will suffer further loss if they have to retire from their job. This will prevent them from bringing in income to support their responsabilities such as family; pay for addition treatment that they may also require in future. It must also be taken into consideration that this employee may never find employment again. If this is the case the individual will either have to depend on their support network or look for other sources of income such as benefits (GOV, 2015). This will also place the family members and relatives of the employee under press ure, having to take on some of the financial responsabilities of the employee not working and having to support them when they may already have their own needs and responsabilities to take care of. Likewise, the second employee to suffer from the non-compliance of health and safety lost their life due to the severity of the incident. This will place a burden and great strain on the family members of the employee. They will have to spend money paying for funeral costs, debts left behind from the person and taking responsibility for any other costs left behind (Cordon et al, 2008). Moral During and after the incident experienced by the first employee, they suffered from pain and will go through trauma of their experience (Osullivan, 2012). Despite the employee reporting the incident it was not taking into consideration that the equipment was unfit to use and the staff member themself was blamed for mishandling the equipment. This in it self was unacceptable as the worker had already suffered without feeling like the incident was their fault. The second employee has lost their life which can not be fixed or replaced, due to the failing of the organisation and the incident that took place could have been prevented had the correct health and safety measures been implemented and practiced. The purpose of health and social care is to prolong life and delay death (McDermid and Bagshaw, 2009) Physical and health implications The first employee to suffer from the non-compliance of health and safety by the hospital, experienced pain and trauma. The physical effects of the incident can also lead to depression and loss in self-confidence due to the change in his appearance. As mentioned, third degree burns are the most severe burns and from this the employees nerves are damaged affecting the way they are able to carry out activities (Getty Doyle and George Doyle, 2014). The health implication to the second worker was that they did not survive the incident, as so therefore that was the end result on their health. The organisation Financial After investigation from the Health and Safety Executives (HSE) and police, it was found that the responsibility of the failings would fall onto the hospital because of the negligence, having no adequate maintenance of equipment and staffs were not trained to a satisfactory level to use the machine. The private hospital will suffer financial loss and have the financial responsibility for the workers who suffered. If the employee who suffered from the third degree burn was to have financial costs to pay for their treatment and any after effects such as depression, it will become the responsibility of the organisation, as it is their fault that this employee sustained those injuries. All organisations have employers liability insurance which will cover these costs, if the organisation failed to have this then they would be breaching the law BBC, 2000) After the imprisonment of the managing director and around one hundred members of staff involved in the incident, the private hospital will lose out on production costs. The organisation will also have to make it a priority to recruit new staff; pay for training and change the way health and safety is implemented and monitored in the organisation. As well as this financial implication the hospitals reputation will also be put on the line due to their negligence, preventing the registration of new clients and also putting off potential staff. Legal Due to the incident being the fault of the hospital, they will be required to pay compensation to the employee who suffered third degree burns. The compensation can be to cover the cost of loss of income and pain caused by the injury (Morris, 2013).   Compensation will also be paid to the family members of the worker who lost their life. This is because of the financial costs they will have and to help support any dependents of the worker. Due to the outcome of the investigation the managing director of the private hospital and almost one hundred members of staff at that hospital were given a sentence of twelve months in prison. This is a form of legal prosecution for their failings and lack of responsibility. Moral When the first incident took place the worker reported it to the hospital. They passed it off as being the workers fault and kept the faulty machine in used for staff, which led to the death of the second worker. Had the organisation followed policies and procedures to monitor equipment and acted on the first incident, the death of the second worker could have been prevented. This shows a lack of care, respect ad consideration for their staff. Conclusion It can be seen how the impact of non-compliance with health and safety measures, policies, procedures and regulations has led to implications on the workers and their family members. Had the hospital followed the health and safety measures, the death of the worker could have been prevented and it could have also prevented all the loss the hospital had to incur due to negligence by a large amount of their staff. 3.2 Analyse the effectiveness of health and safety policies and practices in the workplace in promoting a positive, healthy and safe culture Introduction In my previous employment working as a Support Assistant, there were different policies and practices used to promote a positive health and safety culture. This was achieved through communication, training, providing staff with feedback and reporting health and safety concerns to management. Systems for communicating information and consulting with staff The first practice was to share information on health and safety through different methods of communication. Those methods include appraisals, newsletters, meetings, emails and posters. From my experience I found meetings to be one of the most effective methods used by managers and high level professionals of the organisation to communicate and consult staff. This is due to meetings allowing all levels of staff to make contributions and share their own experiences on health and safety. It also gives professionals the opportunity to communicate and interact directly, minimising the chances of barriers to communicating important information. During each meeting minutes were used to keep records of who attended meetings, what was discussed, what contributions were made and what actions were to be taken on health and safety. This promoted positive health and safety Despite meetings being a way to promote positive health and safety culture in my organisation, some staff failed to make positive contributions and did not achieve the actions that were noted in the minutes. This would often set back the team. For instance, we found that a number of customers who used the service were high risk and staff such as myself bought this up during the team meeting and came up with the solution to make a record of these customers so that we can have the right health and safety measure when they used the service. However, some staff did not take the time to identify the staff, putting others staff and customers at risk. Systems for reporting concerns and addressing feedback Other practices and policies for promoting a positive health and safety culture in the organisation I worked for are systems for reporting health and safety concerns and management addressing feedback from staff. My organisation used meetings and staff surveys. During the team meetings, managers would give feedback to staff about their concerns about health and safety and also took into account the proposals made to staff about methods of improving health and safety in the organisation. Like previously mentioned meetings was an effective system used as what was discussed was recorded as evidence as well as having the whole team present to ensure that everyone was aware. Myself and other staff also had the opportunity to speak directly with managers about our concerns and what the correct procedures were on dealing with health and safety concerns. Although, it was difficult to discuss with one of the managers, this way also meant that the discussion was not recorded and on some occasi ons that manager was not very supportive or active in given staff feedback. Surveys were also provided by other levels of the organisation, which gathered information from every member of staff in the organisation, once the surveys were complete the two-team managers, and the senior manager would give feedback during the team meeting. Training in health and safety Training is another system that was used to promote positive health and safety culture in my organisation. There were multiple forms of training such as distant learning training online and attending training days at a training centre. On my first day of employment I had induction training which introduced me to the organisational structure; fire evacuation plans and fire exit locations; health and safety kit location and the appointed first aider and was given the files introducing me to the customers I would be responsible for. I was given access to an online portal containing the policies and procedures of the organisation such as lone working and Data Protection Act 1998. I had to undergo further training on specific health and safety needs of the customers such as Managing Aggression and Domestic abuse. The training that staff received by the organisation promoted positive health and safety culture as it managers supported staff in selecting their training so that it was focused on the needs of the customers they were providing services for, preventing them from being overloaded with irrelevant information and so that their time was allocated accordingly. Staffs were also required to give feedback at the end of each training session to make contributions to the way that training was provided and if they felt that any changes could be made to improve the training. Conclusion Despite meetings being an effective practice to promote a positive health and safety culture in my organisation, it can be seen that the contribution of staff plays an important role in how positive the health and safety culture is. I also felt that during my experience the way managers and senior professionals in the organisation dealt with addressing feedback from staff was not very effective, despite it increasing staff awareness on health and safety and also increasing their contributions on managing health and safety in the organisation. 3.3 Evaluate  own  contributions  to  placing  the  health  and  safety  needs  of  individuals  at  the  centre  of  practice. Introduction During my experience working as a Support Assistant, I worked with vulnerable customers in the community that needed support for Money; Benefits, debts and rent arrears; Health emotional, physical, substance misuse, sexual; Employment and education; Housing; Loneliness and isolation. (GOV, 2015) In the organisation I worked for it was imperative to place the health and safety needs of the individuals who used the service at the centre of practice. My responsibilities as a Support Assistant that placed the health and safety needs of individuals at the centre of practice My main responsibilities as a Support Assistant in relation to placing the health and safety needs of individuals at the centre of practice, was to work in partnership with other services to provide support to the customers in order to support them in maintaining their accommodation, support them to find accommodation and live independently at home and in the community. I was good at complying with my responsibilities as I actively worked well in multi-agency and multi disciplinary teams, using effective communication, respecting different knowledge, skills and expertise as well as making positive contributions to team work. I executed my responsibilities well always making the individuals the focus of my care and ensuring that through all support provided was for their needs. There were multiple aspects that made it difficult to place the health and safety needs of individuals at the centre of practice, one of those aspects being shortage of staff. During my employment there were periods of high staff turnaround, due to problems with management. This meant that I would have to take on more cases of customers and having to manage a high workload of complex cases. I was still expected to manage my time effectively and work within the same time frames, which I found difficult. I also feel that this limited my ability to placing the health and safety needs of individuals at the centre of practice. My training as a Support Assistant to place  the  health  and  safety  needs  of  individuals  at  the  centre  of  practice On starting my employment I was given an induction training on the organisation as a requirement under the Health and Safety at Work Act (HASAWA) 1974. (GOV. 2012) Some of the training that I received based on the health and safety need of individuals were on The Data Protection Act 1998 which also incorporates confidentiality; Lone working policy and procedures; Fire; Safeguarding of Vulnerable Adults (SOVA); Violence and Aggression policy and procedures; Carrying out risk assessments; Gifts and Gratuities policy and procedures; The Reporting of Injuries, Diseases and Dangerous Occurrences Regulations 2013. During my employment as a Support Worker I attended the training that was chosen by my team manager, to meet the health and safety needs of the individuals using the organisation. Throughout my employment I used my knowledge from training to deal with practical situations. This allowed me to put the needs of individuals at the centre of practice. However, a limited amount of the training required for placing the health and safety needs of individuals at the centre of practice was not available to me as a support worker. Despite this I was able to use my previous experience in health and social care to manage health and safety in order to place the needs of individuals at the centre of practice. For instance, part of my responsibility to placing the health and safety needs of individuals at the centre of practice was to partner up with Support Workers to attend home assessments of the customers. These home assessments involved carrying out risk assessments, asking the customers questions and actively listening to them.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Risk assessments were used to identify the needs of the customers, which through my work I would help to support through working in partnership and with other agencies. Despite training allowing me to contribute towards placing the health and safety needs of individuals at the centre of practice, I found that it was not always effective in every situation. Although training is a form of preparation for health and safety measures, real life situations vary and I had to be able to gain experience in dealing with health and safety through my practical work. My interactions as a Support Assistant with individuals, groups and agencies As a Support Assistant I was required to work with individuals, groups and agencies. I interacted with individuals (customers) in accordance with the organisation policies I used the person centred approach of promoting individuals right to make choices and informed decisions in order to place their health and safety needs at the centre of practice. In order to achieve this I used effective communication skills of listen, being empathetic, clarity, feedback and using appropriate communication methods for the individuals needs (Doyle, 2016). As well as using effective communication I worked in the community to meet individuals at their homes for those with physical and mental needs and upon the request of customers. However, on some occasions my interactions with some of the individuals could have been better. For instance, during an interaction with a customer who wanted permanent housing he became aggressive because he was not getting what he wanted from the service being provided. The customer did not feel that his individuals needs were being met by the service. However, he failed to understand that there was a registration process that was required to gather his information including a risk assessment and needs assessment to be able to meet his needs. During this interaction I feel that I could have been assertive, which would have allowed me to minimise his aggression and interactive with him more effectively to place his health and safety needs at the centre of practice. My interactions as part of a group were one of my strengths that allowed me to make a positive contribution towards placing the health and safety needs of individuals at the centre of practice. The team had a good relationship, which allowed continuous interactions through meetings, group discussions and general discussions on how to promote the health and safety of individuals. During group interactions I was able to contribute my ideas, experiences and knowledge which was always taken into consideration and also interacted with the group to gain information and knowledge and skills that would help me to making more and improved contributions to placing the health and safety needs of individuals at the centre of practice. As effective as my interactions were, the interactions with agencies were not always very effective and made it difficult to place the health and safety needs of individuals at the centre of practice. As mentioned, part of my responsibilities were to work in partnership with other services and agencies, so good interaction was crucial. However, for interactions to be effective and beneficial it requires the cooperation and participation of both parties. From my experience I put full effort into interacting with other agencies, using different methods of communication to interact with the agencies if for any reason they were not available. This included sending emails using Information Communication Technology (ICT), writing letters, making telephone calls and attending the organisation directly. I exhausted all efforts especially when the health and safety needs of the individuals were high. On many occasions the organisations did not interact with me. This was often for many reasons such as having other priorities, having other workloads apart from working with the individuals from my organisation and some agencies were just uncooperative for their own needs. Poor and ineffective interaction meant that the health and safety needs of individuals were not always put at the centre of practice despite my contributions. Conclusion I believe that the contributions I made to placing the health and safety needs of individuals at the centre of practice was done to the best of my ability and for me this was a priority due to the vulnerability of the customers who used the services. This was achieved by encouraging customer involvement; using my training to manage health and safety; complying and following organisational practices and using my communication skills to interact with individuals, groups and agencies. 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