Featured Post

Analysis Of The Holocaust Essays (1615 words) - The Holocaust

Examination of the Holocaust Of the considerable number of instances of bad form against humankind ever, the Jewish Holocaust must be ...

Friday, December 27, 2019

Adult Health and Social Care Pwsc 21 Essay - 964 Words

Principles of communication in adult social care settings Unit Number: PWCS 21 Unit Reference: L/602/2905 Unit Level 2 Unit Credit Value 2 1. Understanding why communication is important in adult social care settings. 2.1 Identify different reasons why people communicate. People communicate to show fear, pain, love, joy, anger. People need and want to get views, points, wishes and information across to others for all sorts of reasons. 2.2 Explain how effective communication affects all aspects of working in adult social settings I communicate using: Communication books, Handovers, Staff meetings, meetings with my Line Manager Etc. Effective communication is important as it ensures that information is:†¦show more content†¦Understand how to reduce barriers to communication 4.6 Identify barriers to communicate Barriers maybe things like: not understanding or being aware of an individual’s wishes, beliefs, needs, values and culture, not giving people time and space to speak, being in noisy or overcrowded spaces, sitting or standing too far away or too close invading peoples personal space and poor/bad/unwelcoming body language. 4.7 Describe ways to reduce barriers to communication Ways to reduce barriers to be able to communicate are: To make the person feel comfortable and as relaxed as possible, smile and keep facial expressions friendly, maybe use gestures or pictures and be warm and encouraging. Keep to the client’s level and make constant eye contact, talk to the client slowly and clearly to ensure that the client understands what you are saying, remain patient and keep the conversation short and simple. 4.8 Describe ways to check tat communication is being understood. To enable the client understands what you say you should keep to conversation short and simple, ask the client to repeat or rephrase the information you have just given, look at the client and see if they are listening as sometimes when communication a confused person may not be able to understand and start to ignore the information so it is important to keep eye contact with the

Thursday, December 19, 2019

How to Create Qualitative Analysis Questions on Literacy...

Does the impact of teacher instructional technology with new literacy instruction improve elementary (K-5) student achievement in reading vocabulary? Create 8-10 interview questions that would allow you to gather relevant information as a case study. When creating your questions, be sure to include a minimum of 6 open-ended questions. Include an introductory paragraph stating your interview approach Introduction: I would interview the teachers in at least two different schools in my district that have introduced new literacy instruction in their classrooms and have been doing this for at least a year already. I would give them a handout to fill out (a survey) as well as conducting a focus group where I would ask the entire group the questions as an open-ended discussion forum. In the latter case, I would innocuously lead the session whilst allowing it to go where it tends to go. In the former case, I would hand out the surveys telling participants that they can remain anonymous if they wish. I would then collect them at a certain date within that same week. In both cases, I would inform participants of the purpose of the study and tell them that they can choose to exclude themselves at any time would they so wish. I would carefully scrutinize the questions and study to make sure that all is ethical. I will also run the questions through an objective other to ascertain that questions are understood, are objective,and will not hurt a participant. I will also try toShow MoreRelatedA Digital World Of Information And Communication1625 Words   |  7 Pagesthinking about reading and literacy in a new way. Our students must be proficient in what scholars describe as â€Å"new literacies.† This relatively new perspective in literacy instruction acknowledges and investigates the literacy practices that are borne out of digital technology (Houtman, 2013). In today’s world, being a proficient learner requires more than the traditional literacy skills of reading and writing. Students must gain adeptness with the tools of technology and construct meaning fromRead MoreThe Learning Environment Of For Online Instruction1513 Words   |  7 Pages(practitioners) do with the information, and how we as (learners) construct knowledge that is relevant and important to eLearning. Some of the Best Practices that are considered priority practices are installing the correct learning content management system, consistency, targeted audience, creation of a team for social communications, training, and encouragement for all stakeholders. Electronics is the learning environment of for online instruction. All of these empirical discussions involvedRead MoreTechnology And Curriculum Have Uncovered New Methods Of Teaching3428 Words   |  14 PagesAdvances in technology and changes in curriculum have uncovered new methods of teaching. After researching and understanding the current trend of accountability and high stakes testing, it is imperative that educators understand the importance of and grasp the most efficient ways to reach each learner. In the article by researchers Kirschner, Sweller, and Clark (2006), Hmelo, Duncan, and Chinn, (2007) present evidence demonstrating that problem -based learning and inquiry learning are powerfulRead MorePairing Mastery Learn ing Approaches Along With Digital Badges3412 Words   |  14 PagesChapter 3 Methodology Pairing Mastery Learning approaches along with Digital Badges are giving educators a way to transform their current curriculum. This is especially imperative within teacher education programs, where students are taking teaching and learning knowledge into formal education. Educators are looking toward badges to increase engagement (Abramovich et al., 2013; Glover Latif, 2013), develop mastery with critical concepts (Mehta et al., 2013), and reduce gaps in student knowledgeRead MoreThe Influence of Teacher Self-Efficacy on Technology Integration6875 Words   |  28 PagesThe Influence of Teacher Self-Efficacy on Technology Integration Rosalba Saavedra, Paul LeBlanc, Georgeanna Adams-Molina, amp; Shelly Faulkner Lamar University Abstract As teachers strive to reinforce 21st century skills in today’s classrooms, successful technology integration has become an area of increasing interest in educational research (Beech, VanOverbeke, amp; Bonnstetter, 2009; Carter, 2008).While external first-order barriers such as availability of computers and access toRead MoreContent Analysis of Focus Group Data7519 Words   |  31 PagesRESEARCH Understanding the Experiences of Adult Learners: Content Analysis of Focus Group Data Jeff Zacharakis, Marie Steichen, and Gabriela Diaz de Sabates, Kansas State University Dianne Glass, Kansas Board of Regents ABSTRACT In this qualitative research study, we sought to better understand the experiences of adult learners in adult education centers. We conducted eight focus groups with 104 adult education students from 25 adult learning centers. Five groups were made up of English-speakingRead MoreEssay about Teaching and Learning in a Networked Composition Classroom5669 Words   |  23 PagesNetworked Composition Classroom In her essay â€Å"Technology and Literacy: A Story about the Perils of Not Paying Attention,† Cynthia L. Selfe notes that â€Å"technology is either boring or frightening to most humanists; many teachers of English composition feel it antithetical to their primary concerns and many believe it should not be allowed to take up valuable scholarly time or the attention that could be best put to use in teaching or the study of literacy† (Self 412). Looking around campus it takesRead MoreAvailability and Utilization of Ict-Based Facilites in the Teaching of Biology Concepts3241 Words   |  13 Pageslevel of Availability and Utilization of ICT-Based Technology among biology teachers in Ekiti state secondary schools. In this survey, 36 biology teachers were randomly selected from boarding and day public secondary schools in Ekiti state. Two instruments were developed, validated and reliability scores obtained using Cronbach alpha method. Simple percentages, weighted average and chi-square were used in data analyses. In all, two research questions and three hypotheses were addressed and tested. TheRead MoreTeaching Reading Is Rocket Science13428 Words   |  54 PagesTeaching Reading Is Rocket Science What Expert Teachers of Reading Should Know and Be Able To Do The most fundamental responsibility of schools is teaching students to read. Teaching Reading Is Rocket Science What Expert Teachers of Reading Should Know and Be Able To Do June 1999 Author note: This paper was prepared for the American Federation of Teachers by Louisa C. Moats, project director, Washington D.C. site of the National Institute of Child Health and Human Development (NICHD)Read MoreThe Impact of Icts on Students Academic Performance at University4866 Words   |  20 Pagesproblem statement, objective of the study, research questions, limitations of the study, and definitions of the key terms as going to be used by the researcher of this work. 1.1 Background of the problem The development of information and communication technologies (ICTs) is like a big challenge in Tanzania. This challenge, Tanzania has to overcome in order to provide quality education for all and ICT should be given high priority. The ministry of education and vocational training is promoting the introduction

Wednesday, December 11, 2019

Animal House Essay Example For Students

Animal House Essay Social commentary is sometimes found at the heart of good art, whether that art form is literature or popular music. The novel, Animal Farm by George Orwell, and the rock album, Animals written and performed by Pink Floyd share the same characteristic of scathing social commentary. The artworks also share an animal metaphor that serves to cast a dark light on human social interactions and stratification functions. Conversely, the artworks individually attack the diametrically opposed, socio-economic systems of communism (by Orwell) and capitalism (by Roger Waters). The artworks are individually astounding, but when viewed in tandem, alludes to the idea that socio-economic systems are still evolving and in time the terms capitalism and communism will be thought as ineffective as feudalism. The shared characteristics of social commentary and animal metaphor literally, are what make these particular artworks the amazing examples of their respective genres that they are. The animal metaphor tends to depict humans as being motivated by our animalistic desires, as well as the tendency among ourselves to be highly competitive and often, ruthless. In Animal Farm, Orwell puts the pigs as being the leaders, or the exploiters of the masses, depending on your point of view. Waters does the same in Animals, depicting the pigs as uncaring, self-involved, and overbearing masters of the masses. In both works, dogs are an enforcer-type, driven either by a sense of patriotism, honor, and pride, but also those misanthropes who relish in the power they have been given and enjoy abusing those weaker than themselves. The sheep are a shared characteristic of both works, depicting them as easily manipulated and led to the slaughter. The works diverge from one another in which philosophy they individually espouse. Orwell? s novel is an obvious attack against communism. The pig characters of the novel represent the political figures of the early days of the Soviet Union. Orwell goes on to depict the system of the so-called ? class-less? society as an incredible failure, while time would ultimately prove his early analysis as being correct. Any large-scale, highly organized society in all of human history has required social stratification, and Russia of the early twentieth century would prove to be no different. As with any society, those with power have been and still are tempted to abuse that power for their own individual ends, often at the expense of those that have granted them their power. Capitalism is not immune from this inherent flaw in social stratification either. Roger Waters, who wrote most of the music and all of the lyrics of Animals, viciously attacks capitalism and the illusion of equality. Within our own country, there are numerous occasions on which those with vast amounts of wealth and/or influence are given special treatment. Celebrities, athletes, and business magnates are among a few that are capable of getting a slap on the wrist, or complete immunity for actions that would land a ? nobody? in the nearest federal penitentiary faster than one could blink an eye. By and large, ours is not a society that practices equality, all the while saying that it does. Ours system is on level ground with communism for providing equality, especially when one views the international exploitation of resources and people by multi-national mega-conglomerates, the very embodiment of capitalism on a global scale. This is the ugly side of our system, and this is the full view that comes into focus when one experiences these artworks side by side, a stereoscopic view of the current, prominent socio-economic systems of this century. Neither provides for true equality, and they both exploit their masses, with essentially the same techniques of propaganda. It seems that capitalism won the twentieth century, but one never knows which way the masses will change over time. This is the scathing social commentary that is sometimes found at the foundation of good art, that will stir in some the consideration of the systems and powers of the day, and of the past.

Wednesday, December 4, 2019

The Mineral Resource Rent Tax in Australia

Introduction The following is an essay discussing the Mineral Resource Rent Tax introduced in Australia with the aim of ensuring that the mineral resources in Australia benefit citizens. This is because; they have benefited the mining companies due to the increase in the price of minerals.Advertising We will write a custom essay sample on The Mineral Resource Rent Tax in Australia specifically for you for only $16.05 $11/page Learn More This has especially affected large companies that deal with mining of coal and iron ore. The tax law gears towards utilization of the resources in a way that is reasonable and helpful to both the country and the mining industry in Australia. This essay will look into the effect of Mineral Resources Rent Tax on the accounting policies of the affected mining industry prior to the introduction of the tax and after the introduction of this tax. The essay will have a literature review on the effects of the mining industry on t he life of individuals as well as accounting policies of the affected companies. The essay will have a critical analysis of the tax and its effect on the mining companies as well as on the life of the people of Australia. The final part of the essay is the conclusion on the way forward. Literature Review The Mineral Resource Rent Tax is a tax proposed by the government of Australia on the mining companies, which extract non-renewable resources in Australia. Such minerals include iron ore and coal. The reason for this tax is that the mining industry is getting a lot of money due to the increased global prices of minerals. The government of Australia therefore found it prudent to ensure that the taxes or revenues collected by the government from the Taxes reflect the increased revenues from this industry. The revenues generated from such activities will improve the country’s infrastructure as well as ensuring that every citizen has benefited from the mineral resources available in the country. The government proposes to obtain forty per cent of the profits generated by these companies. This is because previously the companies were paying royalties to the government and they were smaller compared to the revenues generated (Mercer 2011). The proposal to do this has led to huge public debate on the effects of the Mineral Resource Rent Tax on the accounting policies of the affected companies. This is because the tax policy will change the accounting policies of the affected companies. The main argument however is on the implication of these changes and their effect in future accounting of the affected companies.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Previously, the mining companies were paying royalties to the government. The royalties were a fixed amount of money expected from the mining activities. These royalties are similar to federal taxes and they wer e not fully dependent on the amount of income generated from the sales of the minerals. However, the new tax policy on mineral resources will ensure that the companies pay tax according to their earnings. This has raised concerns from stakeholders on whether the tax will apply on the gross income or on the net income (Price Water House Coopers 2012). Concerning whether the MRRT is an income tax the Australian Accounting Standards Board interpreted the act as an income tax with respect to the previous Petroleum Rent Resource Tax because both are similar in many ways. The MRRT is therefore an income tax as it proposes taxation on the profits earned after deducting qualifying expenditure from the gross revenues. This then makes the tax an income tax according to the Australian Accounting Standards Board (Price Water House Coopers 2011). The other issue brought about by this bill is the accounting for transitional tax. This is because transitional tax requires accountability as well as time to ensure that there are no losses incurred from double taxation. MRRT tax requires the financial statements to reflect deferred tax accounting (Hughes 2011). The other tax accounting issue raised in The MRRT is the mining companies starting base. The starting base is the value of assets required by the company in order to start making profit. The companies must submit their assets value and the methodologies that they have used to determine the starting base. This aspect is raising a number of issues, as there is need for a standard methodology to evaluate the assets. This is because some of the companies may overvalue their assets with the aim of deferring their tax payment period.Advertising We will write a custom essay sample on The Mineral Resource Rent Tax in Australia specifically for you for only $16.05 $11/page Learn More Since there is no formal starting base, it is wise for companies to start preparing their methodologies of calculating the assets and the starting base to ensure that there is appropriate response (Hughes 2011) This also raises another issue where mining companies may use the starting base to defer tax for a certain period. This is especially in situations where the government may not have formulated clear starting base. This may provide the mining companies with a tax holiday where they are not obliged to pay tax until their assets value reaches a particular point (Hughes 2011). When the market value methodology is used, the companies will be obliged to support their valuations as per the existing market value of their assets. It is necessary to note that the market value approach only applies to the existing projects. This means that the new projects will not feature as a starting base as soon as the bill comes into effect. This is because some companies may engage in start up projects to defer their tax payments for unspecified period. This is necessary to support the deferred tax balances and to enable the company prepare market valuations. This calls for the company to have asset valuations to estimate assets before the financial enactment of the bill (Blanchard 2011). The other issue raised by the bill regards the current treatment of the state royalties. Previously these royalties were pre tax costs deducted before as a pre tax cost. However, MRRT does not specify clearly calculation of these royalties. However, there are two options about how they may be treated. The first one is operational cost and therefore deducted as an expense before taxation. The other option that is very likely to apply is for the inclusion of royalties as part of the MRRT. This will mean that the royalties charged by the state and federal government will be part of the tax. This means that the forty percent will be inclusive of the state royalties’ deductions. There is need for clarification on the way to handle this to reduce ambiguity (Blanchard 2011). The other factor for considerati on regards the market value of the assets as the market value is ever rising or falling. There is need for a mechanism to determine the value of an asset as per the market value. This is important to ensure that there is cohesiveness between the entity and the government methods of determining the market value (Blanchard 2011).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More There is need for the preparation of tax sharing agreements between the taxpayers such that the company receives issues or regulations in a way that is responsible. The agreement preparation regard the time in which the organization prepares for its time and opportunity of raking in revenues. This is because there are smaller mining companies affected by the PRRT and MRRT in various ways. The first issue of necessity is that of the fact that there is need to establish how tax deductions will be done (Blanchard 2011). Analysis of the MRRT The influence of Mineral Resource Tax has many ways of interpreting and calculating the payable taxes. This analysis will delve into the various points of view that are likely to occur resulting from the MRRT proposals with the first being deferred payments. In respect to the start up base where the company must indicate the initial capital invested in the project, new projects are not considered as starting base. Only the existing or ongoing projec ts will have the advantage of inclusion in the start up base. This is because there are some companies, which may take advantage of this exemption to find ways of having new projects such that this start up base allowance goes higher. The mining companies can however adopt different policies to incorporate the start up allowances (Donaldson 2011). The first view is that of the company treating the start up capital as a tax break. This is based on the interpretation that the start up capital of one million may mean that the company is exempted from paying taxes until it makes profit amounting to $ 1million. This view holds that the start up capital is a break or government allowances to enable the mining companies have their return on investment. This affects the manner in which the accounting policies have operated in the mining industry, as there were no such breaks. Tax calculations relied on the net income after deducting the operational expenses. It is imperative to note that th e normal taxation will apply soon after the start up capital utilization. The period in which the company takes to get to the start up base income is the tax holiday (Donaldson 2011). The other way in which the MRRT can apply is that the start up base may be a form of government grant to the mining industry to stimulate its performance. When viewed as a grant the companies may not defer their tax arrears but will continue to pay the taxes until such a time when the government refunds the tax to fit the grants given. This will be one of the ways in which the government can make foreign-based companies that are dissatisfied with the laws and they are looking for other countries with lenient taxation measures to remain in the country. The grant means that although the company pays its tax, the government augments the tax paid and exempts the company from paying the tax until a future date (Donaldson 2011). The question on how the MRRT will affect the accounting policies of the affected companies is important. The first effect of MRRT on the company’s accounting policies is creative accounting. There is high possibility that the mining companies will look for ways of sheltering their taxable income to ensure that they retain much of their profits. The creative accounting will involve several ways of reducing the amount paid to the government. The first manner that will apply concerning creative accounting is increasing the operational expenses. The affected companies may increase the operational expenses than the previous expenses indicated. The operational expenses such as the value of the machines and the value of the goods and services may indeed reflect a deduction in the manner in which the company operates. There is need for proper mechanisms concerning the financial reporting of expenses (Blanchard 2011). The other major aspect of the effects of MRRT is on earnings management policies. Earnings management refers to a situation where the company manip ulates its earnings in order to have a stable income projection aimed at boosting the investor confidence. Nevertheless earning management is likely to apply to the companies privately owned or not listed in the stock exchange. Public companies will have to pay their taxes, as they will have to apply different accounting policies, as the interest of the public investor is to have higher dividends. This will mean that such companies may not increase their operational costs to reduce the payable income as the interests are in the dividends not the value of capital (Blanchard 2011). While the company may increase their operational costs such as exploration and development, the Mineral Resource Rent Tax only considered the ongoing projects as exempt from the taxation. However, new projects may not qualify as a start up capital or operational expenses and they will therefore pay tax on such projects (Wood 2011) The role played by the earning management involves inappropriate estimate of liability. This is where the company underestimated its actual liabilities which it owed to the banks and other institutions. The companies may use excessive provisions to justify those practices in legal terms. This shows that the management irrespective of manipulating the figures are still within the legal provisions of the company and therefore they are not liable for of any wrongdoing. These legal provisions concerning the company assets and auditing structures create loopholes, which allow the manipulation of figures (Wood 2011) The MRRT will therefore affect the accounting procedures of the company especially the bookkeeping procedures. The bookkeeping enables the company to track its expenses, and profitability and look for situations where the company may be making losses. However, the earning management adopted by the companies to increase their operational expenses in order to benefit from the tax base assets may rob the investors their profits as dividends that accrue to the company from after tax profits. The book keeping policies of the company reflect the internal transactions of the company. For the company to operate effectively the records must be authentic and reflect real transactions of the company. Without this happening, there is likelihood that the company will not have the correct financial statements (Wood 2011). The other accounting policy that is important concerns the financial reporting procedures. This is where the MRRT policies will have effect. This is because the financial reports need to indicate the real financial position of the company in terms of the profits or losses. This is necessary to ensure that the policy benefits both the investor as well as the government (Eseinhardt 2011). Recommendations The Mineral Resource Rent Tax is indeed complicated taxation mechanism, which requires the affected companies to prepare their policies and make the necessary adjustments to cope with the changes. The companies will benefit fro m the policies to ensure that there is proper governance and timing for the necessary changes to take place (Eseinhardt 2011). The second manner of dealing with the MRRT is setting the assets base so that the company may benefit from the start up capital base. The investors in the mining companies are the greatest losers due to reduced dividend as a result of increased taxes. For the public investors to benefit, the earning management or creative accounting policies intended to reduce taxes payable to the government must be abolished to ensure that the investors benefit. This is the major reason why the bill has received opposition from the owners of the companies especially the public investors as this will reduce the huge dividends that they have been generating from the venture (Eseinhardt 2011). Companies must prepare and program themselves through training their accounting staff to handle the new accounting procedures as indicated by the MRRT. This is necessary, as it will ensu re that the companies involved anchor towards ensuring that the company aligns with the taxation recommendations of MRRT. The training will enable the companies to cope with the intense and rigorous evaluation process that is going to come after the bill is effected (Clark 2004). The company must also conduct prior valuation of their assets before the government comes in to value the assets to determine the start up base of the company. This is important in ensuring that the company has a proper estimation of its start up tax base before the financial year begins (Clark 2004). Informing the investors is also a very important aspect of the way forward in ensuring that the company aligns with the new tax proposals. The investors have to make decision on whether they want increased cost of operation for the company or higher divided. The increased operational costs may increase the share value of the company while reducing the taxes paid to the government as well as the amount of money that the shareholders or the investors will receive as dividends. It is therefore imperative for the mining companies to conduct meetings or seminars with their investors to inform them of the implications of MRRT on their entity. The shareholders then may decide the way forward, either to allow earning management or to pay the tax as it should be and continue to get more money (Clark 2011) There are however two options concerning the implication of MRRT on the revenues collected by the government resulting from the measures and the accounting polices which different companies will have. The first is that it may result to increased government revenues if the companies comply and treat the taxation recommendations as taxable income. Nevertheless, if the companies adopt earning management policies intended to make the companies shelve its income then the government will not collect as much revenues as anticipated. The investors may also decide to invest their money elsewhere if they feel that the taxes are high in comparison with other countries such as Columbia and Latin America. This may lead to closure of many mining companies that have threatened to do so in protest of the taxation law. This is because the tax will affect the cost of operation when there are state royalties that the mining companies pay to the state governments. The other aspect of consideration is that if the companies may decide to relocate there will be massive loss of jobs in mining as major industry in Australia (Clark 2011). However, the law intends to ensure that every Australian benefits from the resources available in the country. Most of the mining companies located in Australia are foreign based and the profits that they obtain from the venture benefit foreign countries. The Mineral Resource Rent Tax is therefore a milestone in ensuring that the mining industry contributes to the infrastructural development of the country. However, it is important to ensure that there is more cla rity concerning the manner of paying tax (Clark 2011). Conclusion Taxation is a major part of accounting and the taxation measures and procedures adopted by a government determines the policies which the companies affected by the measures adopt. The taxation policies proposed by the Mineral Resource Rent Tax law will affect the terms of taxation policies especially on how to account for the start up base capital. The other way is adopting the best means of ensuring profitability without increasing operational costs. The third way is reducing profits by increasing the company equity. MRRT will change the accounting policies of the affected companies. The investigations on the effects of MRRT on the accounting procedures of the mining companies are of importance to all stakeholders in the mining industry and the people of Australia. References Blanchard, T 2011, Preparing for MRRT: Deloitte’s perspective, Deloitte Australia, pp. 4-11 Clark, T 2004, Theories of corporate governa nce: The philosophical foundations of corporate governance, Rutledge, London. Clark. T 2011, Mineral resource taxes in information age, Long Range Planning Publication, pp.1 Donaldson. L 2012, MMRT on governance and shareholder returns, Academy Of Management Review, vol. 20, no. 1, pp. 5. Eisenhardt, K 2011, An assessment and review of MRRT, Academy of Management Review, vol. 14, pp. 57-74 Hughes, S 2011, Effects of MRRT on public shareholders, Earnest and Young Reports, pp.1-8 Mercer, P 2011, Australia new mining tax and its implications, International Resource Journal, vol. 11 pp. 2-3 Price Water House Coopers 2011, Complexity of MMRT on accounting policies, Price Water House Coopers Reports, pp. 1-17 Price Water House Coopers 2012, Complexity of MMRT on accounting policies, Price Water House Coopers Reports, Vol. 2, pp.1-8 Wood, L 2011, Implications of mineral resources rent tax, Sydney Morning Herald, Sydney. This essay on The Mineral Resource Rent Tax in Australia was written and submitted by user Ray Wolfe to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.